Corporate Income Tax

Corporate Income Tax

trade rep

Corporate income tax

Tax rate

The standard corporate tax rate is 22 percent with effect from 1 January 2014 (previously the rate was 25 percent). The standard corporate tax rate will further reduce to 20 percent from 1 January 2016. Preferential tax rates can be obtained for encouraged projects. See “Other incentives” section for further details. Certain industries may have a higher tax rate applied (e.g. oil and gas operations and natural resources industry − 32 percent to 50 percent).


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