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%
IndirectTax
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.
RoadTax
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