Residents pay a progressive individual income tax of 3–30%. The corporate tax rate is 30% with a 10% capital gains tax (40% for non-residents). Indirect taxes include a commercial tax on prescribed services, ranging from 5% to 30%, and on goods, ranging from 5% to 200%. There are also social security taxes, customs duties, royalties on natural resources, stamp tax, and property tax. The ratio of tax revenues to GDP is very low, estimated at between 2.3% to 3.6%, of which it is also estimated that 87% goes to the military.