Venezuela tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Venezuela tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Venezuela | 35% | 34% | 34%† | 34%† | 34%† | 34%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Venezuela profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Ordinary taxable gains follow the progressive scale; article 74 transactions are separate. Qualifying article 14(6) pensions are exempt. Taxable dividend base ordering, savings-instrument exemptions, resident rebates and fiscal-year-end tax-unit values remain unresolved. Special-taxpayer wealth taxation and departure consequences require designation and valuation inputs.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Venezuela tax profile?
Partly complete. The Venezuela profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Venezuela?
The top rate on a salary is 35%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 34% above VES 258,000.
How are capital gains taxed in Venezuela?
The top rate on a long-term capital gain is 34%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Venezuela?
The top rate is 34% on dividends and 34% on interest.
How is crypto taxed in Venezuela?
Venezuela has its own rules for crypto assets. Provisionally 34%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; capital gains are taxed as ordinary income.
Does Venezuela tax foreign income?
Yes. Venezuela taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Venezuela have a wealth tax?
Yes. Venezuela has a recurring tax on wealth or on some assets. Our wealth tax comparison shows its threshold, rate, debts and valuation date. The 2026 large-patrimony levy needs confirmed SENIAT special-taxpayer status, the 150-million-tax-unit threshold result and a statutory net base after asset valuations, debts and exemptions. Generic portfolio net worth cannot establish those facts.
Does Venezuela have an exit tax for individuals?
This is not verified yet: we have not checked whether Venezuela taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Venezuela?
The Venezuela day test (More than 183 days in the calendar year or qualifying prior-year presence): More than 183 days in the current year; prior-year and domicile routes also apply. An established home in Venezuela can create tax domicile unless the person meets the Code's foreign-stay and foreign-residence evidence conditions. Paid Venezuelan public service abroad is another route. Venezuelan nationality creates a rebuttable residence presumption. Treaty residence needs separate review.
Residence decides whether Venezuela taxes you on these rates. See the Venezuela day-count test and count your own days.
Sources
The Venezuela profile cites 8 sources for these rules, 4 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Gaceta Oficial 41.696 — Ley que crea el Impuesto a los Grandes Patrimonios · official, retrieved 2026-11-10
- KPMG Venezuela — Guía de Inversiones 2026, §2.3.1 · summary, retrieved 2026-11-10
- Decreto N° 2.163 con Rango, Valor y Fuerza de Ley de Impuesto sobre la Renta - Gaceta Oficial N° 6.210 Extraordinario, 30-12-2015 (arts. 1, 50, 58, 59) · official, retrieved 2026-10-02
- Gaceta Oficial N° 43.140, 02-06-2025 - SENIAT, reajuste de la Unidad Tributaria a Bs. 43,00 (sumario, Tribunal Supremo de Justicia) · official, retrieved 2026-10-02
- Venezuelan Executive; Gaceta Oficial 6.210, hosted by municipal comptroller · official
- PwC Worldwide Tax Summaries — Venezuela, Individual: Taxes on personal income · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Venezuela, Individual: Income determination · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Venezuela, Individual: Other taxes · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Venezuela with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Venezuela side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Argentina, Bolivia, Brazil, Belize, Chile, Colombia.