- Statutory Tax Rate25
- Surtax Based on Taxable Income0
- Surtax Based on Statutory Tax0
- Surtax Deductible from Taxable Income0
- Statutory Tax Deductable0
- Effective Tax Rate25
Statutory Tax Rate
Under the standard regime, the tax rate is 25% on net taxable income. Additionally, a solidarity tax of 1% applies on the greater of net assets or gross revenues.
Under the elective alternative regime, the tax rate is 5% on the first GTQ 30,000 of gross taxable income, and at the rate of 7% on the excess. There is no solidarity tax.