Trade tax: From 8.75% to 20.3%, depending upon the location of the business establishment. Provincial and territorial CITs range from 8% to 16% and are not deductible for federal CIT purposes.Ĭayman Islands (Last reviewed 12 July 2023)Ĭhina, People's Republic of (Last reviewed 28 June 2023)Ĭongo, Democratic Republic of the (Last reviewed 31 December 2022)Ĭongo, Republic of (Last reviewed 16 July 2023)ġ8 (10% for companies realising less than EUR 995,421.06 in revenues)Ĭzech Republic (Last reviewed 27 July 2023)ĭominican Republic (Last reviewed 25 September 2023)Įcuador (Last reviewed 01 September 2023)Ģ2%, 25%, or 28%, depending on the company's shareholders structure (corporate structure) and disclosure compliance.Įquatorial Guinea (Last reviewed 02 August 2023)Ģ0 (undistributed profits are tax exempt)Įswatini (Last reviewed 25 September 2023)Įthiopia (Last reviewed 07 December 2022)įinland (Last reviewed 26 September 2023)ģ0 (35% for oil & gas and mining companies)ġ5 (20 for banks, credit unions, microfinance organisations, and loan providers).Ĭorporate income tax/solidarity surcharge: 15.825% It was reduced to 24% in 2023 and will further decrease to 23% in 2024)Īzerbaijan (Last reviewed 04 September 2023)īahrain (Last reviewed 13 September 2023)Ģ5 (except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate).īosnia and Herzegovina (Last reviewed 21 April 2023)īotswana (Last reviewed 25 September 2023)ģ4 (composed of IRPJ at the rate of 25% and CSLL at the rate of 9%).īulgaria (Last reviewed 25 September 2023)Ĭambodia (Last reviewed 04 September 2023)Ĭameroon, Republic of (Last reviewed 01 August 2023)įederal CIT: 15%.
23% for building activities, public works, and hydraulics, as well as tourist and thermal activities, excluding travel agencies Īrgentina (Last reviewed 22 September 2023)ģ0% (25% for 'small-medium business' entities)Ģ4 (until 2022 this rate was 25%.
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