Tables
- Business Categories and Profit Tax
- Payments for the transfer of ownership
- Payroll Contribution and Taxes
- National and Local Taxes and Tariffs
- Useful Links
| Type of Entity | Criteria 1 Total Assets | Criteria 2 Total Yearly Revenue | Criteria 3 Yearly Average nr. Of employees |
|---|---|---|---|
| Micro-economic entities | 0-15 mln | 0-30 mln | 0-10 |
| Small Entities | 15 mln-150 mln | 30 mln-300 mln | 11-50 |
| Medium-sized Entities | 150 mln-750 mln | 300 mln-1.500 mln | 51-250 |
| Large-sized entities | >750 mln | >1.500 mln | >250 |
| Profit-Tax | Currency: ALL |
|---|---|
| Total Revenue 0-14.000.000 | 0% |
| Total Revenue > 14.000.000 | 15% |
| Agricultural marketing cooperatives | 5% |
| Agrotourism | 5% |
| Companies that produce/develop Software | 5% |
Payments for the transfer of ownership
| VAT | |
|---|---|
| Standart rate | 20% |
| Advertising by audiovisual media | 6% |
| Supply of public transport vehicles with electric motor 9+1 | 6% |
| Supply of Books | 6% |
| Public and private investment in sports clubs | 6% |
| Agrotourism | 6% |
| Agricultural inputs | 6% |
| Accomodation on hotels/resorts (5 stars) | 5% |
| Tax Deducted on Source | |
|---|---|
| Dividends | 8% |
| Appropriation of profit | 8% |
| Interests | 15% |
| Payments for copyrights and royalties | 15% |
| Payments for technical services, management services, financial services and insurance | 15% |
| Payment for participation in the management and board of directors | 15% |
| Payment for the construction, installation, fitting or supervising work related to them | 15% |
| Rental payments | 15% |
| Payments for performers(actors, musicians etc.) | 15% |
| Payments for the transfer of ownership through sale | 15% |
| Payments for the transfer of ownership through inheritance or donation | 15% |
Payroll Contribution and Taxes
| Employee Contributions | |
|---|---|
| Health Contributions | 1,7% of Total Wage |
| Social Contributions | 9,5% of Total Wage |
| Employer Contributions Paid for the Employee | |
|---|---|
| Health Contributions | 1,7% of Total Wage |
| Social Contributions | 15% of Total Wage |
| ALL | |
|---|---|
| Minimum wage for Contributions Purposes | 32,000 ALL |
| Maximum wage for Contributions Purposes | 141,132 ALL |
| Tax on Monthly Income from Employment (< 40.000 ALL) | |
|---|---|
| 0-40.000 ALL | 0% |
| Tax on Monthly Income from Employment (30.000-50.000 ALL) | |
|---|---|
| 0-30.000 ALL | 0% |
| 30.000-50.000 ALL | 6.5% |
| Tax on Monthly Income from Employment (> 50.000 ALL) | |
|---|---|
| 0-30.000 ALL | 0% |
| 30.000-200.000 ALL | 13% |
| >200.000 ALL | 23% |
| Annual Tax Return Declaration | |
|---|---|
| Annual revenue > 2.000.000 ALL | 15% |
National and Local Taxes and Tariffs
| Main National Taxes and Tariffs | |
|---|---|
| 1 | The Port tax |
| 2 | The turnover tax on gasoline |
| 3 | The Tax on used vehicles for transportation |
| 4 | The Tax on packaging |
| 5 | The Tax on written premiums |
| Etc |
| Main Local Tax and Tariffs for Businesses | |
|---|---|
| 1 | 'Building Tax |
| 2 | 'Property Transferation Tax |
| 3 | 'Tax on Advertising (Board, Table etc) |
| 4 | 'Temporary tax for educational infrastructure |
| 5 | 'Cleaning Tariff |
| Etc |