Americas
Currency
VES
Corporate Tax
34%
Personal Income Tax
34%
VAT / GST
16%
Standard 34% (incl. 3% parafiscal); oil sector 50%.
Top rate 34% above VES 6,000 UT/year; 0-34% scale.
Standard 16%; 8% reduced.
Dividends
34%
Interest
34%
Royalties
34%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
IVSS ~9% (employer 5% + employee 4%); LPH 2% + INCES 2% employer.
Capital Gains Tax
Included in income (34%)
Inheritance / Estate Tax
0–55% (progressive)
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.02–0.2%
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
Oil sector (50% special). Hyperinflation and currency controls affect filings.
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