| Salaries PAYE |
Rate (%) |
From payments to foreign persons or legal entities re services rendered |
15 |
| ------------------------------------------------------------------------------------------------------------- |
From payments made to foreign building contractors |
5 |
| ------------------------------------------------------------------------------------------------------------- |
From patent right payments made to foreigners |
10 |
| ------------------------------------------------------------------------------------------------------------- |
From payments made to foreign artists |
10 |
| ------------------------------------------------------------------------------------------------------------- |
From payments for goodwill |
20 |
| ------------------------------------------------------------------------------------------------------------- |
From payments made to growers regarding crops |
|
| ------------------------------------------------------------------------------------------------------------- |
Dry farming |
0.5 |
| ------------------------------------------------------------------------------------------------------------- |
Animal husbandry |
1 |
| ------------------------------------------------------------------------------------------------------------- |
Irrigation farming |
1.5 |
| ------------------------------------------------------------------------------------------------------------- |
From those trading in immovable property - On 25% of the higher amount of market value or sale price |
|
25 |
| ------------------------------------------------------------------------------------------------------------- |
From bank interest obtained by legal persons |
10 |
| ------------------------------------------------------------------------------------------------------------- |
From bank interest obtained by real, persons |
4 |
| ------------------------------------------------------------------------------------------------------------- |
From interest paid by those other than banks or cooperatives |
20 |
| ------------------------------------------------------------------------------------------------------------- |
From dividends |
15 |
| ------------------------------------------------------------------------------------------------------------- |
From undistributed net income of corporations, including foreign companies |
15 |
| ------------------------------------------------------------------------------------------------------------- |
From rents |
15 |
| ------------------------------------------------------------------------------------------------------------- |
From casinos - On 20% of gross takings |
50 |
| ------------------------------------------------------------------------------------------------------------- |
From payments to foreign carriers or transporters depending on the income liable to corporation tax |
36 |
| ------------------------------------------------------------------------------------------------------------- |
From retained earning of all companies |
15 |
|
|
