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Corporate tax

Tax rate for resident companies

Tax rate on long-term capital gains
System governing groups of companies and dividends paid by subsidiaries to their parent companies
Tax rate on branches

Income tax

Fiscal year
Income tax rate
Tax deductions or other allowances

VAT rates

Standard rates
Reduced rates

Other important taxes

Name of tax
Excise Duty  
5% - 62%, depending on the type of product  
Customs Duties  
0-15% for raw materials,
5-20% for equipment,
15-30% for consumer goods, and
20-60% for agricultural and food products.  
Property Tax  
Land and buildings are taxed on their market value at an annual rate of 0.1%, which is applicable to movable property as well. The Law provides for exceptions depending on the type and the purpose of the property (e.g. agricultural land). The tax rate on the sale of property and property rights is 3%.  




General accounting principles

Obligations and publications

Certification and auditing

Professionals and representative organizations


Useful links

Last modified in mai-07
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