| Return |
| Depreciation Periods for Categories of Assets | |||
| Category | Sample Assets | Period (Years) | |
| 1 | Computers, software, and certain motor vehicles | 4 | |
| 2 | Licenses, industrial rights, and most plant and equipment | 8 | |
| 3 | Patent rights and industrial plant and equipment | 15 | |
| 4 | Pipelines, wooden buildings, and equipment providing energy | 30 | |
| 5 | Other buildings | 45 | |
| Personal Income Tax Rates | |
| Level of Taxable Income(K) | Rate of Tax Applicable to Level (%) |
| Up to 60,000 | 15 |
| 60,001- 120,000 | 20 |
| 120,001- 180,000 | 25 |
| 180,001- 540,000 | 32 |
| 540,001-1,080,000 | 40 |
| Over 1,080,000 | 43 |
| Withholding Tax Rates for Treaty Countries | |||||
| Dividends | |||||
Country of Recipient | Major Rate (%) | Minor Rate (%) | Major Holding (%) | Interest (%) | Royalties (%) |
| Austria | 10 | 10 | - | - | 5a |
| Belgium | 15 | 15 | - | 10 | 5a |
| Brazil | 15 | 15 | - | 15 | 15b |
| Canada | 10 | 15 | 10 | 10 | 10 |
| China (People's Republic of) | 10 | 10 | - | 10 | 10 |
| COMECON countries | - | - | - | - | - |
| Cyprus | 10 | 10 | - | 10 | 5a |
| Denmark | 15 | 15 | - | - | 5a |
| Finland | 5 | 15 | 25 | - | 5a |
| France | 10 | 10 | - | - | 5a |
| Germany | 5 | 15 | 25 | - | 5 |
| Greece | 25 | 25 | - | 10 | 10a |
| India | 15 | 25 | 25 | 15 | 25 |
| Italy | 15 | 15 | - | - | 5a |
| Japan | 10 | 15 | 25 | 10 | 10a |
| Luxembourg | 5 | 15 | 25 | - | 10a |
| Netherlands | - | 10 | 25 | - | 5 |
| Nigeria | 12.5 | 15 | 10 | 15 | 10 |
| Norway | 5 | 15 | 25 | - | 5 |
| Poland | 5 | 10 | 20 | 10 | 5 |
| Slovakia | 5 | 15 | 25 | - | 5 |
| Spain | 5 | 15 | 25 | - | 5a |
| Sri Lanka | 15 | 15 | - | 10 | 10a |
| Sweden | - | 10 | 25 | - | 5a |
| Tunisia | 10 | 15 | 25 | 12 | 15 |
| United Kingdom | 5 | 15 | 25 | - | 10a |
| United States | 5 | 15 | 10 | - | 10a |
| Yugoslaviac | 5 | 15 | 25 | - | 10 |
| a. Cultural royalties are exempt. | |||||
| b. The rate is 25% in the case of trademark. | |||||
| c. The application of this treaty is unclear. | |||||
| Return |
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