Americas
Currency
USD
Corporate Tax
30%
Personal Income Tax
30%
VAT / GST
13%
Standard 30%.
Top rate 30% above USD 149,717/year; 10-30% scale.
Standard 13%.
Dividends
5%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
ISSS ~17% (employer ~12.5% + employee ~4.5%) + AFP 11.91%.
Capital Gains Tax
10% on gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
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 (Zona Franca) regime. Innovation and technology incentives.
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