The Solidarity Tax (ISO): rate and computation base
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
The Solidarity Tax (ISO, Decree 73-2008) carries a rate of 1% (Article 8). The base (Article 7) is the greater of one quarter of net assets and one quarter of gross income; if net assets exceed four times gross income, the gross-income base applies. Rate and base were verified against the official text of the Judiciary (Organismo Judicial) in the 19 Aug 2026 audit.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Tasa del ISO
- 1%
- Base del ISO
- la mayor entre 1/4 del activo neto y 1/4 de los ingresos brutos; ingresos brutos si el activo neto > 4x ingresos
Sources
Related records
- The 25% corporate income tax under the profits regime
- Simplified Optional Income Regime (5% / 7%)
- Withholding taxes on non-residents without a permanent establishment
- Dividend taxation and the repealed stamp tax
- The VAT rate and its filing mechanics
- ISO under the simplified regime, Decree 29-89 and free zones
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.