Specific business tax (SBT)

Typs of business	Tax base	Tax rate (including municipal tax)
Banking and quasibanking	Interest, discounts, fees, FOREX revenue, etc.	3.3%
Finance, securities and credit foncier	Same as banking	3.3%
Factoring	Interest, discounts, fees and service charges	3.3%
Life insurance	Interest, fees and service charge	2.75%
Pawn broking	Interest, fees and sales of pawned items	2.75%
Trading in immovable properties	Gross receipts	3.3%
Sale of securities on the SET	Gross receipts	0.1% (currently exempt)

Additional types of transaction specified by Royal Decrees may also give rise to SBT obligations, such as transactions under repurchase agreements (Repos)

1 The rate of 3.3% is reduced to 0.011% for certain banking, quasi-banking, finance, securities and credit foncier business transactions.