Americas
Currency
USD
Corporate Tax
25%
Personal Income Tax
35%
VAT / GST
15%
22%/25%/28% depending on shareholder structure and disclosure compliance.
Top rate 35% above USD 14,667/year; 0-35% scale.
Standard 15% (raised from 12% in 2024); 0% exports.
Dividends
22%
Interest
5%
Royalties
22%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
IESS ~21.5% (employer ~11.15% + employee ~9.45%).
Capital Gains Tax
0% exempt (held >1y) / income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.25–0.5%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free Trade Zone (ZEDE) regime. SME simplified regime (RIMPE).
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