Top income tax
34.0%
Worldwide system
Corporate tax
34.0%
IVA
16.0%
standard rate
Tax residency
183 days
5 tax treaties
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.
- 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
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| VES 0 | and above | 34.0% |
Tax flags
Crypto Rules
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.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Venezuela (accessed Mar 23, 2026) PIT 6-34%, CIT 34%