Individual income is subject to a progressive tax ranging from 0% to 50%. For corporations with not foreign-owned capital, the top rate is 32%. For companies with foreign-owned caption the top rate is 25%. Indirect taxes include a turnover tax ranging up to 30% of gross receipts; a special sales tax on tobacco products, spirits, beer, and other items ranging from 15–100%; royalty taxes from 1–20% in most cases, and customs duties. A value-added tax (VAT) was introduced in 2000 with a rate of 10%.