Dividends and remittances to the head office
5 %
In forceDecreto 10-2012Art. 104 of Decreto 10-2012 (Book I, non-residents without a permanent establishment): 5 % on international freight and passenger transport, insurance and reinsurance premiums, international telephony and communications, and dividends, profits and remittances to foreign head offices (3 % for international news and the use of films and recordings); 10 % on interest paid to non-residents, except loans from banks and financial institutions authorised and regulated in their home country and from multilateral institutions; 15 % on salaries and remuneration, payments to athletes and performers, royalties, fees and scientific, economic, technical or financial advice; 25 % on any other taxable income. Item 1(d) was repealed by Decreto 19-2013 (21-12-2013).
Read moreRead less
- Interest to non-residents (except regulated banks and multilaterals)10 %In forceDecreto 10-2012
- Royalties, fees, technical advice15 %In forceDecreto 10-2012
- Other income25 %In forceDecreto 10-2012
