- 1% per year for cash amounts; - 2% per year for other assets for which deposit accounts are normally opened; - 3% per year for other assets.
The consignment tax is calculated at the rate of one twelfth for each month of the consignment and is accounted on the first day of the month. The month of issuance of the receipt is exempt from tax. However, irrespective of the duration of the consignment, the tax due cannot be lower than the amount calculated for one month.