Paying Taxes
Tax or Payments Time Statutory Tax base Total tax Notes on
mandatory (number) (hours) tax rate rate (% TTR
contribution profit)
Social 12 240 23.0 % gross 25.9 -
insurance salaries
contributions
Corporate 1 32 25.0 % taxable 17.8 -
income tax profit
Property 1 - 5.0 % assessed 0.4 -
transfer tax value of
land
Tax on 1 - IRR 200 number of 0 -
check per check checks
transactions issued
(stamp duty)
Property tax 1 - various assessment - small
rates of amount
property
value
Value added 4 72 3.0 % value - not
tax added included
Totals 20 - - - 44.1 -