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Venezuela Tax Treaties

1 active treaty partner

Venezuela maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 5%. Interest rates range from 10% to 10% (median 10%). Pensions are exempt from source-country withholding across all treaties.

Tax System Overview

Corporate Rate34%

Individual Range6-34%

Capital Gains34%

CurrencyVES

Key Facts

Treaty Model BasisUN

Treaty Network35 treaties

Fiscal YearJan 1 - Dec 31

CurrencyVES

Rate Distribution

General Dividends at 5% or below0 of 1 treaties

Qualified Dividends at 5% or below1 of 1 treaties

Interest at 0%0 of 1 treaties

Official Sources

Tax AuthorityNational Integrated Customs and Tax Administration (SENIAT)

Treaty AuthorityMinistry of Finance

Treaty Partners

Partner	Dividends	Interest	Pensions	Status
🇺🇸United States	15% / 5%	10%	0%	In force