Rates on capital income and capital gains

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

Under Title IV of Decree 10-2012, capital income and capital gains of residents are taxed at 10%, and dividends at 5%. The dossier flags the 10% rate as still to be confirmed against the exact article of the law at the verification stage (open item no. 4); it must not be presented as verified.

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 sobre rentas y ganancias de capital (residentes)Decreto 10-2012, Título IV: 10%vigente, por confirmar contra artículo exacto
Tasa sobre dividendosDecreto 10-2012, Título IV: 5%vigente

Caveat

rate to be confirmed against the exact article of Title IV of Decree 10-2012

Sources

Decreto 10-2012, Ley de Actualización Tributaria — texto (copia ICNL)icnl.orgconsulted Aug 19, 2026

Related records

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.