Taxes: income tax, VAT and withholding
48 topics
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Taxes and incentives
45 topics- The 25% corporate income tax under the profits regime
- Simplified Optional Income Regime (5% / 7%)
- Rates on capital income and capital gains
- Withholding taxes on non-residents without a permanent establishment
- Dividend taxation and the repealed stamp tax
- The VAT rate and its filing mechanics
- The Solidarity Tax (ISO): rate and computation base
- ISO taxpayers and crediting it against income tax
See the other 37
- ISO exemptions and newly formed companies
- ISO under the simplified regime, Decree 29-89 and free zones
- Average applied tariff according to the WTO
- Free-zone exemptions and their duration
- ZOLIC and the ZDEEP zones: status and tax benefits
- Double-taxation treaties and treaty withholding relief
- Tax limitation period: four years (eight if unregistered)
- Compensatory interest and the late-payment penalty (0.0005 per day)
- Formal-duty fines (art. 94 of the Tax Code)
- Smuggling and customs fraud: the $CA 3,000 / 3 % FOB threshold and 7–10 years' prison
- Tax depreciation: lower rates allowed by the ISR regulation (art. 24, AG 213-2013)
- Tax depreciation: maximum annual percentages under art. 28 (Decreto 10-2012)
- Business income tax: 25 % on profits or 5 %/7 % on gross income (arts. 36 and 44)
- Income tax on non-residents: 5 %, 10 %, 15 % and 25 % by type of income (art. 104)
- VAT withholding: 65 % / 15 % (exporters), 25 % (public sector), 15 % (card operators and special taxpayers) — Decreto 20-2006
- ISO (Decreto 73-2008): 1 % on the greater of one quarter of net assets and one quarter of gross income
- Income tax regime election, changes and the territorial principle
- Employee income tax: brackets and deductions
- VAT on exports and exempt transactions
- The Small Taxpayer Regime and its sales ceiling
- Real-estate sales: VAT versus stamp tax
- The DAI import duty, its range and import VAT
- IPRIMA and the first registration of imported vehicles
- The IUSI property tax: rates and calculation
- Stamp tax rate and what it applies to
- Employer and employee contributions to IGSS, IRTRA and INTECAP
- The Bono 14 and the aguinaldo: amounts and payment dates
- The Q250 incentive bonus and IGSS
- Vacation days and severance for unjustified dismissal
- Total labor burden: the employer's true cost per Q100 of salary
- Benefits and scope of Decree 29-89 (Maquila Law)
- Decree 19-2016 changes to export incentives
- Free-zone rules: reforms, regulation 242-90 and user types
- Transfer-pricing obligations with a foreign parent
- Electronic invoicing (FEL): mandate and requirements
- Tax figures still unverified or uninvestigated
- Sources for tax collection, tax burden and fiscal series
Registering with the tax authority, and invoicing
3 topicsThis layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.