2025 RATES
Income tax based on Law 7092
Tax Return for the ordinary period between January and December.
EAID = Earnings After Intereses and Depreciation.
Business (Corp,LLC)
1- 30% if Revenue if over ¢ 119.629.000
2- SMEs when Annual Revenue (Jan - Dec) is below ¢ 119.629.000
A- EAID up to ¢5.642.000,00 Rate 5%
B-
EAID over ¢5.642.000,00 up to
¢8.465.000,00
Rate 10%
C- EAID over ¢8.465.000,00 up to ¢11.286.000,00 Rate 15%
D- EAID over ¢11286.000,00 Rate 20%
Exemptions of Income Tax for Business apply for SMEs.
Independents - Professionals
A- EAID up to ¢4.094.000,00 Exempt
B- EAID over ¢4.094.000,00 up to
¢6.115.000,00
Rate 10%
C- EAID over ¢6.115.000,00 up to ¢10.200.000,00 Rate 15%
C-
EAID
over ¢10.200.000,00 up to
¢20.442.000,00 Rate 20%
E- EAID over ¢20.442.000,00 Rate 25%
Employees
A- Gross Wage up to ¢922.000,00 Exempt
B- Gross Wage over ¢922.000,00 up to
¢1.352.000,00
Rate 10%
B- Gross Wage over ¢1.352.000,00 up to
¢2.373.000,00
Rate 15%
B- Gross Wage over ¢2.373.000,00 up to
¢4.745.000,00
Rate 20%
E- Gross Wage over ¢4.745.000,00 Rate 25%
Tax Credits - Individuals
Annual
Monthly
A- Married ¢31.200 ¢2.600
B- Kids ¢20.640 ¢1.720