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Income tax is generally collected in one of two ways: through withholding of tax at source and/or through payments directly by taxpayers. Nearly all jurisdictions require those paying employees or nonresidents to withhold income tax from such payments. The amount to be withheld is a fixed percentage where the tax itself is at a fixed rate.
In addition to the regional income tax, a municipal income tax can be levied which ranges from 0.1 percent to 0.9 percent. Municipalities can also establish progressive tax rates applicable to the national income bracket. [2] In 2022, the personal income tax rates were as follows:
Assessment and collection of tax is administered by the Commissioner of Income Tax; the tax year runs from 1 July to the following 30 June. The information in this article is taken from the publication "Gibraltar Tax facts". [4] It may be incorrect or out of date. For the latest data see the Government of Gibraltar website listed in external links.
Corporate income tax as a share of GDP, 1946–2009. Corporate income tax is imposed at the federal level [2] on all entities treated as corporations (see Entity classification below), and by 47 states and the District of Columbia. Certain localities also impose corporate income tax.
Taxes on income, profit and capital gains: Income tax in Argentina is collected solely by the Government of Argentina, to the exclusion of the provinces. Argentina has a progressive tax on personal income that is collected as a deferred tax.
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