Paying Taxes in


Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed on June 1, 2015 covering for the Paying Taxes indicator calendar year 2014 (January 1, 2014 – December 31, 2014).

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 4 57 20% taxable profit 19.54
Employer paid - Superannuation fund (Social security contributions) 12 68 8% gross salaries 9.02
Employer paid - Training levy 2 1% gross salaries 1.13
Tax on interest income 1 20% interest income 0.51
Capital gains tax 1 10% capital gains 0.51
Fringe Benefit Tax 4 25% fringe benefit 0.29
Property tax 1 2% assessed property value 0.06
Employee paid - Superannuation fund (Social security contributions) 0 jointly 8% gross salaries 0.00 withheld
Value added tax (VAT) 12 70 15% value added 0.00 not included
Municipal business license 1 fixed fee 0.00 small amount
Vehicle tax 1 type and use of vehicle 0.00 small amount
Totals: 39.00 195.00 31.1

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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