Venezuela: Ambiente de negócios
Exports of tangible personal property and tangible movable property and exports of services are zero-rated.
The 15% additional rate applies to membership and maintenance fees of restaurants, nightclubs and bars with restricted access; the rental of ships or aircraft for civilians, among others, for recreational activities or sports; services provided by third parties through text messaging or other technological means; cars imported or manufactured in the country with a value equal to or higher than USD40,000; motorcycles imported or manufactured in the country with a value equal to or higher than USD20,000; airplanes used for exhibitions, advertisement, recreation or sports purposes; ships and vessels for recreation and sports purposes, or for the particular use of its owner; gaming machines that use coins or cards; caviar; lease of ships for recreation and sports purposes or airplanes used for exhibitions, advertisement, recreation or sports purposes; services rendered on behalf of third parties, through text messages or other technological means.
Under the Hydrocarbons Organic Law, the state is entitled to 30% of the volume of hydrocarbons extracted from any deposit, by way of royalties, while for the Gaseous Hydrocarbons Organic Law the royalty is equal to 20%. Furthermore, 10% of the value of each cubic metre of hydrocarbon by-products produced and consumed as fuel in wholly-owned operations, based on the price of the end consumer, is due as a tax
Sound and television broadcasting are subject to a 1% levy, whereas other telecommunication services are subject to a 2.3% rate (plus several other contributions).
Taxpayers whose net equity (for companies) exceeds 150 million TUs are subject to a wealth tax at 0.25% of total equity.
Venezuela | Latin America & Caribbean | Estados Unidos | Alemanha | |
Number of Payments of Taxes per Year | 99.0 | 28.2 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 920.0 | 327.5 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 73.3 | 46.8 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Income tax | Income of resident individuals expressed in tributary units is subjected to tax at progressive rates. The value of a tax unit is VED 0.40 in 2022. |
Up to 1,000 units | 6% |
1,001 to 1,500 units | 9% |
1,501 to 2,000 units | 12% |
2,001 to 2,500 units | 16% |
2,501 to 3,000 units | 20% |
3,001 to 4,000 units | 24% |
4,001 to 6,000 units | 29% |
Beyond 6,000 units | 34% |
Resident individuals who are not employees can deduct expenses following the rules that apply to corporations.
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Últimas atualizações em May 2024