- Corporate Tax Rate
- 21%
- Capital Gains Rate
- 28%
- Crypto Capital Gains
- 0%
- Territorial System
- No
- IP Box Regime
- Yes
- IP Box Rate
- 10.5%
- Tax Treaties
- 78
- VAT Rate
- 23%
- Dividend Withholding
- 25%
- Holding Company Viable
- Yes
- Notes
- SIFIDE II provides 32.5-82.5% tax credit on qualifying R&D. Patent Box at 50% deduction makes effective rate 10.5%. NHR regime (now IFICI) gives tax benefits to new residents.
0% if held >12 months; under 12 months taxed at flat 28%; crypto-to-crypto swaps exempt
3 sources cited