en
1. corporate income tax: From 1 June 2024, a corporate income tax of 9% will be levied on the income of companies. Companies in free trade zones are exempt from this. The tax does not apply to dividends, capital gains or certain intra-group profits.
2. sales tax and excise duties: Since 2018, a sales tax of 5% has been levied on final consumption. In addition, there are excise duties on certain products such as tobacco and alcoholic beverages.
3 Real estate transfer tax: There is no traditional real estate transfer tax, but fees are payable when transferring ownership.
