| Corporate Income tax (CIT) rates |
27 (%) |
| CIT final payment due date |
120 days after year-end. |
| CIT estimated payment due dates |
On the 15th day of every month. |
| CIT return due date |
120 days after year-end. |
| CIT final payment due date |
120 days after year-end. |
| CIT estimated payment due dates |
On the 15th day of every month. |
| Personal Income Tax Rate (CIT) rates |
Headline PIT rate (%) 25 |
| PIT return due date |
31 MARCH |
| PIT final payment due date |
31 MARCH |
| PIT estimated payment due dates |
Monthly for employment income. |
| Standard VAT rate (%) |
18 |
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: 10 / NA / NA; Non-resident: 10 / 10 / 27 |
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to the normal CIT rate. |
| Headline individual capital gains tax rate (%) |
Capital gains are subject to the normal PIT rate. |
| Headline net wealth/worth tax rate (%) |
NA |
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