Corporate Income Tax Rate           (%)35 

Capital Gains Tax Rate                    (%)35(a)

Branch Tax Rate                               (%)35 

Withholding Tax                               (%)0(b)

Net Operating Losses                     (Years)  

Carryback                                          0 

Carryforward                                    Unlimited

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(a)See Section B.

(b)See Section F.

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The content is based on information current as of 1 January 2018, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should seek independent tax advice from their local and international firms to obtain further information.

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This publication contains information in summary form and is sourced from the Ernst & Young Worldwide Corporate Tax Guide, and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither Aston & Willson LLP  or EYGM Limited nor any other member of an organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.

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