Americas
Currency
USD
Corporate Tax
18.5%
Personal Income Tax
33%
VAT / GST
0%
Standard 18.5%; minimum tax 25% on large; Act 60 incentives 4%.
Top rate 33% above USD 61,500; 7-33% scale.
No VAT; Sales & Use Tax 11.5% (10.5% state + 1% municipal).
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
US FICA applies (employer 7.65% + employee 7.65%).
Capital Gains Tax
0–20% (Act 60 reduced)
Inheritance / Estate Tax
0% (no estate tax; US federal may apply)
Capital (Net Worth) Tax
0%
Property Tax
Property tax (CRIM) ~8–11% of assessed
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
Act 60 incentives (export services 4%, individual investors 0-5%). US territory.
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