The main taxes are Income Tax, General Consumption Tax, Annual Stamp Tax and Property Tax. Click on the relevant Tax type to obtain further information.
Act 36/1994 Payable by every Company excluding those with concessions, Sole Proprietors, Professionals and Employees earning in excess of $60,000.00 per annum.
Withholding Tax forms part of the Income Tax Act but is applied on remittances or payments made to non-residents.
Annual Stamp Tax (AST) Act. 36 of 1992. It is a tax on gross receipts replacing postage stamp on bills.
General Consumption Tax (GCT) Act No. 7 of 1995 is an Act to provide for the imposition of a General Consumption Tax (GCT) to be charged on the importation of goods and services as well as on the sale of goods and services.
Property Tax Act No. 2 of 1997 is an Act to provide for the imposition and collection of tax on real property and for connected matters.
Property Transfer Tax Act No. 37/1998 is an Act to provide for the imposition of tax on the transfer of property.
Motor Vehicles Tax Act No. 22 of 1994 is an Act to impose a tax on certain vehicles at the time of first Registration.
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Taxes 
