| Country * | Offshore * | Corporate * | Capital gains * | Dividends Received * | Dividends * | Interest * | Royalties * | Income Tax * | VAT Rate * | Details * | 
|---|---|---|---|---|---|---|---|---|---|---|
| 
 
9%
Exemption *
 
 | 
 9% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
5%  | 
||
| 
 
0%
Exemption *
 
 | 
 25% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
|||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
0%  | 
||
| 
 
30%
Exemption *
 
 | 
 30% 
 | 
 
30%
Exemption *
 
 | 
 
30%
Exemption *
 
 | 
0%  | 
10%  | 
30%  | 
45%  | 
10%  | 
||
| 
 
5.5%
Exemption *
 
 | 
 5.5% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
35%  | 
17.5%  | 
||
| 
 
10%
Exemption *
 
 | 
 10% 
 | 
 
10%
Exemption *
 
 | 
 
10%
Exemption *
 
 | 
5%  | 
5%  | 
5%  | 
10%  | 
20%  | 
||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
0%  | 
||
| 
 
0%
Exemption *
 
 | 
 1.25% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
7.5%  | 
||
| 
 
-
Exemption *
 
 | 
 - 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
25%  | 
12.5%  | 
||
| 
 
11.8%
Exemption *
 
 | 
 11.8% 
 | 
 
7.83%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
35%  | 
35%  | 
0%  | 
39%  | 
8.1%  | 
||
| 
 
0%
Exemption *
 
 | 
 - 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
30%  | 
12.5%  | 
||
| 
 
25%
Exemption *
 
 | 
 25% 
 | 
 
25%
Exemption *
 
 | 
 
25%
Exemption *
 
 | 
10%  | 
10%  | 
10%  | 
45%  | 
17%  | 
||
| 
 
0%
Exemption *
 
 | 
 30% 
 | 
 
15%
Exemption *
 
 | 
 
15%
Exemption *
 
 | 
15%  | 
15%  | 
25%  | 
25%  | 
13%  | 
||
| 
 
0%
Exemption *
 
 | 
 22% 
 | 
 
22%
Exemption *
 
 | 
 
10%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
46.5%  | 
6%  | 
||
| 
 
12.5%
Exemption *
 
 | 
 12.5% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
35%  | 
19%  | 
||
| 
 
33%
Exemption *
 
 | 
 33% 
 | 
 
33%
Exemption *
 
 | 
 
33%
Exemption *
 
 | 
26.375%  | 
26.375%  | 
15.825%  | 
56.5%  | 
19%  | 
||
| 
 
22%
Exemption *
 
 | 
 22% 
 | 
 
20%
Exemption *
 
 | 
 
20%
Exemption *
 
 | 
0%  | 
0%  | 
10%  | 
20%  | 
20%  | 
||
| 
 
25%
Exemption *
 
 | 
 25% 
 | 
 
25%
Exemption *
 
 | 
 
25%
Exemption *
 
 | 
19%  | 
19%  | 
24%  | 
48%  | 
21%  | 
||
| 
 
25%
Exemption *
 
 | 
 25% 
 | 
 
25%
Exemption *
 
 | 
 
25%
Exemption *
 
 | 
0%  | 
20%  | 
20%  | 
45%  | 
20%  | 
||
| 
 
15%
Exemption *
 
 | 
 15% 
 | 
 
15%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
5%  | 
5%  | 
5%  | 
20%  | 
18%  | 
||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
20%  | 
0%  | 
||
| 
 
0%
Exemption *
 
 | 
 15% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
28%  | 
0%  | 
||
| 
 
0%
Exemption *
 
 | 
 16.5% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
4.95%  | 
17%  | 
0%  | 
||
| 
 
9%
Exemption *
 
 | 
 9% 
 | 
 
9%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
15%  | 
27%  | 
||
| 
 
12.5%
Exemption *
 
 | 
 12.5% 
 | 
 
25%
Exemption *
 
 | 
 
25%
Exemption *
 
 | 
20%  | 
20%  | 
0%  | 
51%  | 
23%  | 
||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
20%  | 
|||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
20%  | 
5%  | 
||
| 
 
34.60%
Exemption *
 
 | 
 34.60% 
 | 
 
34.60%
Exemption *
 
 | 
 
34.60%
Exemption *
 
 | 
20.42%  | 
20.42%  | 
20.42%  | 
55.945%  | 
10%  | 
||
| 
 
0%
Exemption *
 
 | 
 33% 
 | 
 
0%
Exemption *
 
 | 
 
33%
Exemption *
 
 | 
15%  | 
15%  | 
15%  | 
0%  | 
17%  | 
||
| 
 
27.5%
Exemption *
 
 | 
 27.5% 
 | 
 
27.5%
Exemption *
 
 | 
 
27.5%
Exemption *
 
 | 
22%  | 
22%  | 
22%  | 
46.2%  | 
10%  | 
||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
0%  | 
||
| 
 
0%
Exemption *
 
 | 
 30% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
30%  | 
15%  | 
||
| 
 
12.5%
Exemption *
 
 | 
 12.5% 
 | 
 
12.5%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
28%  | 
8.1%  | 
||
| 
 
24.94%
Exemption *
 
 | 
 24.94% 
 | 
 
18%
Exemption *
 
 | 
 
18%
Exemption *
 
 | 
15%  | 
0%  | 
0%  | 
42%  | 
17%  | 
||
| 
 
0%
Exemption *
 
 | 
 - 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
12%  | 
|||
| 
 
35%
Exemption *
 
 | 
 35% 
 | 
 
35%
Exemption *
 
 | 
 
35%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
35%  | 
18%  | 
||
| 
 
0%
Exemption *
 
 | 
 15% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
15%  | 
15%  | 
||
| 
 
3%
Exemption *
 
 | 
 3% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
15%  | 
10%  | 
28%  | 
6%  | 
||
| 
 
25%
Exemption *
 
 | 
 25% 
 | 
 
25%
Exemption *
 
 | 
 
25%
Exemption *
 
 | 
15%  | 
0%  | 
0%  | 
51.95%  | 
21%  | 
||
| 
 
0%
Exemption *
 
 | 
 25% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
10%  | 
12.5%  | 
12.5%  | 
25%  | 
7%  | 
||
| 
 
30%
Exemption *
 
 | 
 30% 
 | 
 
30%
Exemption *
 
 | 
 
30%
Exemption *
 
 | 
15%  | 
20%  | 
30%  | 
32%  | 
12%  | 
||
| 
 
0%
Exemption *
 
 | 
 25% 
 | 
 
0%
Exemption *
 
 | 
 
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
30%  | 
15%  | 
||
| 
 
0%
Exemption *
 
 | 
 17% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
15%  | 
10%  | 
22%  | 
7%  | 
||
| 
 
20%
Exemption *
 
 | 
 20% 
 | 
 
20%
Exemption *
 
 | 
 
10%
Exemption *
 
 | 
10%  | 
15%  | 
15%  | 
35%  | 
7%  | 
||
| 
 
21%
Exemption *
 
 | 
 21% 
 | 
 
38%
Exemption *
 
 | 
 
11.4%
Exemption *
 
 | 
30%  | 
30%  | 
30%  | 
46%  | 
0%  | 
||
| 
 
0%
Exemption *
 
 | 
 30% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
15%  | 
||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  | 
|||
| 
 
0%
Exemption *
 
 | 
 0% 
 | 
 
0%
Exemption *
 
 | 
 
0%
Exemption *
 
 | 
0%  | 
0%  | 
0%  | 
0%  |