Americas
Currency
NIO
Corporate Tax
30%
Personal Income Tax
30%
VAT / GST
15%
Standard 30%.
Top rate 30% above NIO 1.2m/year; 0-30% scale.
Standard 15% (IVA).
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
INSS ~19% (employer ~14% + employee ~6.25%).
Capital Gains Tax
0% exempt / 10% on property
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 Zones (Zona Franca) for export manufacturing. Tourism incentives.
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