|
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 |
Rate |
|
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%.
|
|
|
Accounting
Introduction
General accounting principles
|
|
Obligations and publications
Certification and auditing
Professionals and representative organizations
Comments
|
| Last modified in
mai-07
|
Export Entreprises©, All rights reserved |
|
