The system of is described in the . The are:
• : 21% for ;
• (VAT): 20% from 1 July 2009 (some goods and services 9%);
• : 33% (20% for - and 13 % for );
• : 1.4% + 2.8% ;
• : 2%
• (, , , );
• ;
• ;
• .
Various may . have the to , but only few have d local taxes, : , , , , , and .
for state taxes is the .
is not paid for the period of , upon . From 1 January 2000, companies and of the (including ) are subject to income tax only all , including: dividends and other ; ; , and ; and . in the company is taxed 0%.