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Venezuela: Income tax exemption for securities income

One-year income tax exemption for securities income from the Central Bank

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June 13, 2025

Decree No. 5,127, published in the Official Gazette Extraordinary No. 6,905 on May 8, 2025, grants an income tax exemption for income derived from securities issued by the Central Bank of Venezuela. This exemption applies to both individuals and corporations residing or domiciled in Venezuela that invest in securities or similar instruments issued and guaranteed by the Central Bank. The exemption is valid for one year from the decree's effective date, May 8, 2025, and applies to the current fiscal year.


For more information, contact a KPMG tax professional in Venezuela:

Alessandra Montagna | amontagna@kpmg.com

Alejandro Gomez | adgomez@kpmg.com

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