|Corporate Income Tax||12%|
|Capital Gains Tax||6%|
|Net Operating Losses (years)|
|Payments to residents||0%||15%||B|
|Payments to non-residents||12%||B|
|Royalties from, for example, patents, know-how||12%||C|
|Goods acquired from resident individuals||2%||7%||E|
|Winnings from gambling, advertising campaigns and lotteries||12%||18%||25%||G|
|Branch Remittance Tax||0%||N/A|
A) In general, a 6% withholding tax applies to dividends paid to non-residents and residents. A 15% rate applies to dividends related to the 2008 through 2011 fiscal years.
B) Interest on deposits and securities of individuals is not taxable until 2020. Interest on bank deposits or corporative bonds of legal entities is not taxable until 2020, if the deposits are made for a period of more than three years or if the bonds are issued for a period of more than three years. Interest on state securities is not taxable until January 1 2020.
C) A 12% withholding tax rate applies to royalties paid to non-residents and to resident individuals.
D) The 12% rate applies to services rendered by non-residents. The 10% rate applies to rent paid to individuals, except for rent paid for agricultural land. The 7% rate applies to certain payments made to resident individuals.
E) The 2% rate applies to agricultural products on a list. The 7% rate applies to other types of goods acquired from resident individuals (with certain exceptions).
F) This withholding tax applies to insurance premiums paid to non-residents.
G) The 12% rate applies to winnings from gambling and from advertising campaigns paid to non-residents. The 18% rate applies to winnings from gambling paid to residents. The winnings from advertising campaigns and lotteries paid to residents are subject to the following withholding tax rates: