🇻🇪 Venezuela Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇻🇪 Venezuela
VE / VEN #32
Nomad Score
43.0
Cities
11
Region
Union of South American Nations,
Latin America,
Andean States,
Amazon Basin,
Hispanophone,
OPEC,
South America,
Americas,
South America
Currency
VES
🇻🇪 VENEZUELA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Venezuela taxes residents on worldwide income. Non-residents taxed at flat 34% on Venezuelan-source income.
Venezuela taxes residents on worldwide income. Non-residents taxed at flat 34% on Venezuelan-source income.
Top PIT Rate
34.0%
Corporate Tax Rate
34.0%
IVA
16.0%
Capital Gains Tax
--
Social Security (Employee)
4.0%
Social Security (Employer)
12.0%
Dividend Withholding
34.0%
Interest Withholding
34.0%
Royalty Withholding
34.0%
Inheritance Tax
Yes
Treaty Count
5
Crypto Rules
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| VES 0 | and above | 34.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present for 183+ days in a calendar year, or if tax domicile is in Venezuela.
Exit Tax
No
CFC Rules
Yes
CFC rules apply - income from low-tax jurisdiction entities attributed to Venezuelan shareholders.
CFC rules apply - income from low-tax jurisdiction entities attributed to Venezuelan shareholders.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
PwC Venezuela
(accessed Mar 23, 2026)
PIT 6-34%, CIT 34%