Tax Regimes

Income Type:	Ordinary	Interest	Dividends	Capital gains
Common Progressive Regime (most common regime observed)	Progressive	Favorable	Favorable	Favorable
Heavy Dividend Tax Regime	Progressive	Favorable	Ordinary	Favorable
Heavy Capital Gain Tax Regime	Progressive	Favorable	Favorable	Ordinary
Heavy Interest Tax Regime	Progressive	Ordinary	Favorable	Favorable
Light Capital Gain Tax Regime (second most common regime)	Progressive	Ordinary	Ordinary	Favorable
Flat and Light Regime	Flat	Favorable	Favorable	Favorable
Flat and Heavy Regime	Flat	Favorable	Ordinary	Ordinary

“Ordinary” can be paraphrased by “Progressive.”