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| Income Tax: |
25% highest rate |
| Corporation Tax: | 25% on chargeable profits |
| Business Levy: | 0.2% on gross sales |
| Value Added Tax: | 15% on sales |
| Green Fund Levy: | 0.1% on gross sales or receipts |
| Withholding Tax: | Maximum 15% on dividends
Maximum 20% on other payments |
| Hotel Tax: | The provision of hotel accommodation services is zero rated for Value Added Tax (VAT). There is a hotel accommodation tax of 10% on the proceeds of the letting of hotel accommodation. |
| Double Taxation Treaties: | Treaties have been established with the following:
- Canada
- Caricom
- China
- Denmark
- France
- Germany
- India
- Italy
- Luxembourg
- Norway
- Sweden
- Switzerland
- United Kingdom
- United States of America
- Venezuela
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Investment
