N°

Types of taxes

Number

Rate

I

Business and exceptional taxes on remuneration

Casual Staff

15%

End-of-contract staff (nationals)

10%

Staff at the end of their contract (expatriate)

10%

II

Employers’ contribution to the National Employment Office

Tax base

0,2%

III

Social contributions to the INPP

Public

3%

Private and others

1 to 50

3%

Private and others

51 to 300

2%

Private and others

Over 300

1%

IV

Social contributions to the CNSS

18%

Pensions branch: 10% of which 5% is charged to the Employer and 5% to the employee

Branch of family benefits: 6.5% at the exclusive charge of the Employer

Professional Risks Branch: 1.5% at the exclusive charge of the Employer