Direct Tax
- Property Tax
Property Tax: it is mandatory for anyone who gets a benefit from a home based on the amount of income earned in a certain amount. Quarterly; Law Lr.5 November 5, 1966
No | Income | Percentage % * 2% Stump due/Bollo |
1. | $500 ——– $20,000 | 15% |
2. | $ 20,010 and above | 22.5% |
- Employees Tax
Employees Tax: It is mandatory for anyone who benefits from the Employment within the country such as Salaries and Allowances and will be assessed as per earning income. Monthly; Law Lr.5 November 5, 1966
No | Income | Percentage % * 2% Stump due/Bollo |
1. | $0 ——– $200 | 0% |
2. | $201 —- $800 | 6% |
3. | $801 —- $1,500 | 12% |
4. | $1,500 and Above | 18% |
- Business/Commercial Tax
Business/Commercial Tax: It happens once a year on Business profits, such as industry, agriculture, industry, business and etc. and it is measured by a certain percentage. Yearly; Law Lr.5 November 5, 1966
No | Income | Percentage % * 2% Stump due/Bollo |
1. | $2,400——$3,600 | 9% |
2. | $3,620——$4,800 | 11% |
3. | $4,820——$6,000 | 13% |
4. | $6,020——$7,200 | 15% |
5. | $7,220——$8,400 | 17% |
6. | $8,420——$9,600 | 19% |
7. | $9,620——$10,800 | 22% |
8. | $10,900——$18,000 | 25% |
9. | $18,100——$30,000 | 28% |
10. | $30,000 and Above | 30% |
Indirect Tax
Sales Tax
VAT: It is mandatory when the product comes in or goes through the exchange of goods or services, whether or not the price is exchanged. Law No.2 7.1.1984
No | Description | Percentage % |
1. | Exporting goods | 5% |
2. | Wholesalers | 5% |
3. | Hotel Invoice | 5% |
4. | Energy & Water | 5% |
5. | Health & Education | 5% |
6. | Products manufactured by industry. | 5% |
7. | Other businesses | 5% |
8. | Enterprises Providing Supply Services | 10% |
9. | Telecommunications | 15% |
10. | Remittances & Banks | 25% |
*Invoices due to VAT, Are not followed Stamp due/Bollo.
Stamp Tax (Moorka)
Stamp Tax (Moorka): it is mandatory for all activities in the country that are described in this Law. And this taxation is a two-dimensional fixed and a change tax. Law No 6 December, 1966
No | Fixed tax (Description) | Value of Stamp |
1. | civilian activities | $5 per paper |
2. | Management activities | $10 per paper |
3. | Activities of Courts | $10 per paper |
4. | Activities and Foreign documents | $20 per paper |
5. | evidence Shipping | $40 per paper |
6. | Registration of daily Books | $10 / 100 papers |
- Change Tax: it is calculated by percentage of 2% of the cost of the activities and documents required.
Road Tax
Road Tax: it is mandatory for every vehicle in the country except government vehicles, emergency vehicles, fire trucks, embassies of vehicles, United Nations vehicles; and measured HP (Horse Power) the power of the car and cargo can be taken. Four/five types Private cars, Taxi cars, Buses cars and Heavy Truck cars. Law No.4 28 December 1965
- Private cars
NO | Description | quarterly + $2 Stump due/Bollo |
1. | Da oltr 8 HP a 11 HP | $30 |
2. | Da oltr 11 HP a 14 HP | $35 |
3. | Da oltr 14 HP a 18 HP | $40 |
4. | Da oltr 18 HP a 22 HP | $45 |
5. | Da oltr 22 HP a 26 HP | $50 |
6. | Da oltr 26 HP a 30 HP | $55 |
7. | Da oltr 30 HP a 35 HP | $60 |
8. | oltr 35 HP | $65 |
- Taxi cars
NO | Description | quarterly + $2 Stump due/Bollo |
1. | Da oltr 8 HP a 11 HP | $55 |
2. | Da oltr 11 HP a 14 HP | $60 |
3. | Da oltr 14 HP a 18 HP | $65 |
4. | Da oltr 18 HP a 22 HP | $70 |
5. | Da oltr 22 HP a 26 HP | $75 |
6. | Da oltr 26 HP a 30 HP | $80 |
7. | Da oltr 30 HP a 35 HP | $85 |
8. | oltr 35 HP | $90 |
- Buses
NO | Description | quarterly + $2 Stump due/Bollo |
1. | Da oltr 15 HP a 20 HP | $70 |
2. | Da oltr 20 HP a 30 HP | $75 |
3. | Da oltr 30 HP a 40 HP | $80 |
4. | Da oltr 40 HP a 50 HP | $85 |
5. | oltr 50 HP | $90 |
- Heavy Tuck
NO | Description | quarterly + $2 Stump due/Bollo | quarterly Rimoorka + $2 Stump due/Bollo |
1. | Da oltr q.li 20 a q.li 70 | $50 | $40 |
2. | oltr 50 HP | $50 | $40 |
- Mooto
NO | Description | quarterly |
1. | Mooto | $18 |
Registration Tax
Registration Tax: it is mandatory for every assets tangible and intangible transfers for Sales, contracts, rents for real state and so on. Law No.1454 22/12/1938
No | Description | quarterly $ |
1. | Invoices | 3% |
2. | Agreements | 3% |
3. | Contracts | 3% |
4. | Rent cars | 3% |
5. | Rent houses | 3% |
6. | Registration for intangible assets | 11% |
7. | Registration rent | 1% |
8. | Registration purchase for new cars | 2% |
9. | Rahanka | 10% |
10. | Founder for company their capital | 5% |
11. | General transfers | 3% |
12. | Car transfer | 3% |
13. | The inheritance of the same born and separated male | 10% |
14. | The inheritance for four elderly | 15% |
15. | The inheritance for more than four elderly | 20% |
16. | Rahanka change | 5% |
17. | Possession / same ownership | 3% |
18. | Renew Agreements | 1% |
19. | Others | 1% |
Production Tax
Property Tax: it is mandatory for domestic manufactured goods must be paid every ten days within the first 10 days of the next. Law No.3 23 May, 1985
No | Description | Percentage % |
1. | Sweets such as Chocolate etc. | 15% |
2. | Sweet drinks | 12% |
3. | Fruit and Meat Fruit | 10$ |
4. | Buckets & other similar | 5% |
5. | Other ingredients from additives that add to cereals except for medicines and related products | 10% |
6. | Cigarette and Tobacco | 100% |
7. | Shampoo & hair oil | 20% |
8. | Local sugar (except foreign import sugar) | 60% |
9. | Mineral water | 10% |
10. | Pure Alcohol | 100% |
11. | Tomato & Khal | 10% |
12. | Mechanical skin and materials | 15% |
13. | Perfume | 20% |
14. | Spaghetti and similar items | 15% |
15. | Lipoprotein | 10$ |
16. | Cloth | 5% |
17. | Milk and production of milk | 5% |
18. | Cartons and similar products | 5% |
19. | Home Furnishings and Offices | 5% |
20. | Maintenance equipment | 5% |
21. | Other products manufactured in the country not specifically speculated, except meat, fish, pasta and oil | 5% |