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Venezuela

Taxes

Want to setup a company? This will tell you about tax laws in Venezuela for a LLC which is the most common legal entity in Venezuela.

Venezuela taxes corporate income, whether it is earned within the country or abroad. The established approximate tax rate for offshore income, from our research, and this is not personal tax advice, is 34%. The country may not have exemptions to bring income made internationally. Taxes are very high in Venezuela because Corporate Income Tax on a LLC entity is 34%. This ranks Venezuela as 162th overall in terms of CIT globally. LLCs may be also subject to surtaxes and income local taxes.

The value added tax (VAT) rate in Venezuela is 12.00%, that ranks Venezuela as 61st overall in terms of VAT taxation rate internationally. In terms of other taxation, an employer will contribute 27% to the equivalent of a social security fund and an employee will contribute 6%. The overall complexity of the tax system is high. This is measured by average time to comply with a country's labor tax requirements is as it is 288hours. Contributing to this is the number of yearly labor tax payments, which is 2 in VE.

Thin cap restrictions are officially enacted. Thin capitalisation refers to any type of requirements on a business and the debt-to-asset ratios. A dividend withholding tax is levied at a flat rate of 34% to dividends paid to reidents. Dividends received from foreign entities are taxable income and subject to 34% tax. A dividend is a distribution of a portion of a company profit, decided by the board of directors, to a class of its shareholders. Dividends can be one of the following cash payments, shares of stock, or other property. Capital Gains are considered business ordinary income and subject to CIT. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

The interest withholding effective tax rate is estimated at 32.3%. Which means that the tax authorities expects LLC's to pay tax on at least 32.3% of interests remitted abroad, unless interests are paid to a foreign financial institution, which may be exempt. The dividends withholding tax rate is 34%. This should be interpreted that the taxman expects LLC's to withhold 34% of dividends paid abroad. The royalties witholding effective tax rate is 30.6%. This means that the tax authorities expects companies to withhold 30.6% of royalty payments to non-residents. Withholding tax rates may be reduced under a tax treaty.
There is a capital duty. There is no known tax on wealth in Venezuela. There are inheritance, real property and transfer taxes in Venezuela. There are popular and well known R&D initiatives that provide tax incentives here.

The above is not tax or legal advice for your individual facts and circumstances. Incorporations.io can refer you to a lawyer in Venezuela who will advise you. Ready to get started? Click the free consultation button above.

Country details

Venezuela
VEF
Caracas
South America
Spanish (Venezuela)
27,223,228

Tax treaties

Country Type Date Signed
Korea, Republic of DTC  2006-06-28
Trinidad and Tobago DTC  1996-07-31
Czech Republic DTC  1996-04-26
Norway DTC  1997-10-29
Mexico DTC  1997-02-06
Denmark DTC  1998-12-03
Portugal DTC  1996-04-23
China DTC  2001-04-17
United States DTC  1999-01-25
Switzerland DTC  1996-12-20
Indonesia DTC  1997-02-27
United Kingdom DTC  1996-03-11
Russian Federation DTC  2003-12-22
Netherlands DTC  1991-05-29
Belgium DTC  1993-04-22
Germany DTC  1995-02-08
Barbados DTC  1998-12-11
France DTC  1992-05-07
Spain DTC  2003-08-04
Canada DTC  2001-07-10
Sweden DTC  1993-09-08
United Arab Emirates DTC  2010-12-11
Malaysia DTC  2006-08-28
Italy DTC  1990-06-05
Brazil DTC  2005-01-14
Austria DTC  2006-05-12
Qatar DTC  2006-07-28

Tax treaties Map

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