Abkhazia is an internationally unrecognized state but which has enjoyed a form of de facto independence since 1993. Its history can be read here and here.
Abkhazia has an independent tax system. Its main components are personal income tax, company profits tax, value added tax, and payroll tax. The Russian text can be read here and the English text here.
Personal income tax is charged at a rate of 10%.
Business profits tax is charged at 18%.
Value added tax is set at 10%.
Social insurance tax is set at 20% of payroll.
[Note: I have been unable to find publicly available information on details of the several federal taxes, e.g., deductions, exemptions, credits, etc., nor explicit details of local taxes. I will post this information as it becomes available.]
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