Others Significant Taxes

Others Significant Taxes

Registration / Transfer Tax

 Most of contractual obligations are subjected to fix, proportional, progressive registration duties. They are due within three months from date of signature:

Table below shows some of the most important:

Transactions

Rate

Real estate, sales, transfer to Non-resident

25%

Real estate, sales, transfer to resident

5%

Movables purchasing and selling

3%


Withholding taxes

Some transactions are subjected to tax retention at source.

Table below gives rates of the major ones.

Income category

Rate (%)

Rate (%)

Resident

Nonresident

Dividends

0

25

Interest

0

25

Payment for services provided by resident entity in oil and Gas Sector

6,25

N/A

Payment for services provided by non-resident entity in oil and Gas Sector

N/A

15

Last Update: July 31st 2021

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