Stamp tax rate and what it applies to
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- not audited
The stamp tax (Decree 37-92) carries a general rate of 3% on the value of the taxable documents and contracts. It applies, among other things, to second and subsequent sales of real property (the first sale pays 12% VAT). The stamp tax on dividends has been repealed; dividends are taxed at 5% under the income tax. Rate from PwC; the legal text sits with the Ministry of Public Finance (MINFIN) and was not checked article by article.
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 general del impuesto de timbres
- 3%
Caveat
Sources
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.