Tax
What is tax
In New Eden there are compulsory contributions payable to either NPCs or other players. These are either added on to the cost of goods or transactions, or automatically deducted from players' income. Its impossible to avoid paying taxes all together, but there are some ways players can reduce the amount of tax they pay.
Types of tax
There are various types of taxes. A summary of some of them is below.
Corporation tax
A player corporation can set a corporation tax on its members. This is paid automatically from the member's earning to the corporation's master wallet. Player corporations can choose to set their own tax rate, but for NPC corporations the tax rate is always 11%.
Corporation tax is paid on all bounty and mission reward payouts over 100,000 ISK.
It is not paid on ISK in a member's wallet, sale orders or transactions, or on the time bonus for missions.
For information on setting corporation tax rates, see Forming a Corporation.
Sales tax
Sales tax is paid on market transactions. It becomes due once an item has been sold, and is paid by the seller. It is automatically deducted from the sale price before the ISK goes into the seller's wallet. It will be recorded in the player's wallet as "Transaction Tax". Sales tax is paid in addition to any brokers fees.
The base sales tax rate is currently 2% (as of the Citadel expansion in May 2016), but this can be reduced to 1% with skill training.
It is important for traders and haulers to bear sales tax in mind, because it will be taken automatically and therefore reduce their profits. If a trader is dealing with low-margin items they will need to take sales tax into account to avoid trading at a loss.
The Accounting skill allows players to reduce the amount of sales tax they pay:
Accounting
Attributes: | |
Multiplier: | 3x |
Price: | 5M ISK |
Alpha max level: | Alpha pilot can not train this skill. |
Prerequisites: | Trade IV |
IV required for: | [[Skills:Margin Trading]] |
Notes: | At level 5, this skill will reduce the sales tax to 1% |
For more information on sales tax, see Trading.
Equipment Tax
Equipment tax is paid when a player reprocesses items in an NPC station.
The level of the tax is based on the player's personal or corporation standings (whichever is the higher) with the NPC corporation that owns the station. The base tax rate, with no standings, is 5%. This can be reduced to 0% with the required standings (which are 6.67 standings). For this reason, it is normally beneficial for players to reprocess items in stations where they have good standings with the owner.
There are several skills which can assist in increasing standings with NPCs:
Connections
Attributes: | |
Multiplier: | 3x |
Price: | 200k ISK |
Alpha max level: | II |
Prerequisites: | Social III |
Notes: | Your effective standing is calculated using the following formula: Effective Standing = Unadjusted Standing + ((Maximum Possible Standing - Unadjusted Standing) * Connections Modifier * Connections Skill Level) |
Criminal Connections
Attributes: | |
Multiplier: | 3x |
Price: | 200k ISK |
Alpha max level: | II |
Prerequisites: | Social III |
Notes: | Namely Pirate factions: |
Social
Attributes: | |
Multiplier: | 1x |
Price: | 30k ISK |
Alpha max level: | III |
Prerequisites: | none |
I required for: | Negotiation; Contracting |
II required for: | Diplomacy |
III required for: | Connections; Criminal Connections; Diplomatic Relations; Mining Connections; Distribution Connections; Security Connections |
IV required for: | Fast Talk |
Notes: |
For more information on equipment tax, see: Equipment Tax
Maintenance Tax
In faction warfare: http://wiki.eveuniversity.org/Factional_Warfare#System_upgrades
POCO Tax
Tax Rates High-sec Player-Owned Customs Offices have a 10% NPC tax rate, in addition to the tax rate set by the POCO owner, which can vary according to your standings towards the owning corp. Corporations who own Customs Offices can charge as much as they please. The NPC portion of the tax rate can be reduced by the Customs Code Expertise skill. The tax rate shown in the description of a specific high-sec Customs Office is equal to: 10% + % Player Tax - 1% per level of Customs Code Expertise NPC-owned Customs Offices outside of high-sec (if any remain, which is unlikely) charge 17%. That rate cannot be reduced (The skill Customs Code Expertise does not affect this). For Player-Owned Customs Offices outside of high-sec, there is no NPC tax component, so the whole tax rate is exactly what the owning corp sets it at. Again, Customs Code Expertise does not affect these rates. Once you know your cumulative tax rates, the formula for the final cost is: Export fee = Base cost * tax rate (*1.5 if launched via Command Center) Import fee = Base cost * tax rate * 0.5 (From: http://wiki.eveuniversity.org/Colony_Management#Tax_Rates)
(Trade) Customs Code Expertise - Reduces the NPC tax rate of Player Owned Customs Offices (POCOs) in high sec. It does NOT, however, have any effect on tax rates with NPC customs offices neither inside or outside of high sec. (From: http://wiki.eveuniversity.org/Planetary_Interaction)
See: http://wiki.eveuniversity.org/Planetary_Interaction#Base_Costs
Citadels
It’s as easy as changing this value in the profile settings (isk for Clone bay and Corporation offices)(% for market tax and Refining tax) other galactic taxes may apply [14] (From: http://wiki.eveuniversity.org/Citadels)
Alpha Clones
They pay an additional 2% tax on any industry job (e.g. manufacturing or research) (From: http://wiki.eveuniversity.org/Clone_States)