fbpx
Wikipedia

List of countries by tax rates

November 26, 2023

A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax.

Federal Sales Taxes

Some other taxes (for instance property tax, substantial in many countries, such as the United States) and payroll tax are not shown here. The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Tax rates by countries and territories edit

Country Corporate tax (excl. dividend taxes) Individual Income tax[1] VAT or GST or Sales tax Capital gains tax[2] Further reading
Lowest marginal rate Highest marginal rate
  Afghanistan 20%[3] 0%[4] 20%[4] 0%[5] However, in Taliban run areas, small fees have been illegally added to some groceries.[6] Taxation in Afghanistan
  Albania 15%[7] 0%[8] 23%[8] 20% (standard rate)
6% (tourism services)[9]		 15% Taxation in Albania
  Algeria 26% (highest rate)
19% (lowest rate)[10]		 0%[11] 35%[11] 19% (standard rate)[12]
9% (basic items)[12]		 15% resident, 20% non-resident Taxation in Algeria
  American Samoa 34% [7] 4%[13][14] 6%[14] 0%[15][14] Taxation in American Samoa
  Andorra 10%[16] 0%[17] 10%[17] 4.5% (standard rate)
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[18]		 Taxation in Andorra
  Angola 30%[19] 0%[19] 17%[19] 10%[19] 10% Taxation in Angola
  Anguilla 0%[20] 0%[20] 0%[20] Taxation in Anguilla
  Antigua and Barbuda 25%[21] 0%[22] 15%[23]
  Argentina 30% for residents
15% for non residents[24]		 9%[24] 35%[24] 21%[24] 15% Taxation in Argentina
  Armenia 18%[25] 22%[25] 22%[25] 20%[25] 10-20% Taxation in Armenia
  Aruba 25%[26] 7%[26] 58.95%[26] 1.5% (turnover tax)[26] Taxation in Aruba
  Australia 30% (standard rate)
25% (base entity rate)[27][Note 1]		 0%[27] 45%[28][Note 2] 10% (standard rate)
0% (essential items)[27]		 0-45% (Same as income tax rate) Taxation in Australia
  Austria 25%[29] 0%[29] 55%[29] 20% (standard rate)
13% (tourism services)
10% (basic items)[29]		 27.5% Taxation in Austria
  Azerbaijan 20%[30] 14%[30] 25%[30] 18%[30] 25% Taxation in Azerbaijan
  Azores 13.6% (available to SMEs and applicable up to a taxable profit of €15000)[31]

16.8% (general rate)

0.0% (for monthly salaries up to €654) + social security charges[32] 36.2% (for monthly salaries above €25,200) + social security charges[33] 4% (reduced rate)

9% (intermediate rate)

16% (standard rate)[34]

 Taxation in Portugal
  Bahamas[35] 0%[36] 0% 0% + 8.8% social security tax 12% (standard rate)[37] Taxation in the Bahamas
  Bahrain 0%[38] 0% 10% (standard rate)
0% (essential goods) 		Taxation in Bahrain
  Bangladesh[39] 32.5%[40] 0% 25% 15% Taxation in Bangladesh
  Barbados[citation needed] 5.5% (on profits not over BBD$1 million)
3.0% (over BBD$1 million but not over BBD$20 million)
2.5% (over BBD$20 million but not over BBD$30 million)
1.0% (over BBD$30 million)[41]		 25% 38% 17.5% (standard rate)
7.5% (hotel services) 		Taxation in Barbados
  Belarus[42] 20% 48% (12% income tax, 1% mandatory insurance, 35% social security) 48% (12% income tax, 1% mandatory insurance, 35% social security) 20% (standard rate)
10% (reduced rate) 		Taxation in Belarus
  Belgium[39] 25%[43] 55% (when single/secluded)
50% (when legally married) 		79.5%
(20.5% (mandatory social security tax)
50% (federal)[44]
30-89EUR (regional)
3-9% (municipal)[45]) 		21% (standard rate)
12% (restaurants)
6% (essential and selected goods) 		Taxation in Belgium
  Belize 0.75% (lowest rate)
19% (highest rate) 		0% 25% 12.5% 0% (In general exempted, except in some specific cases) Taxation in Belize
  Benin[citation needed] 35% 10% 35% 18% Taxation in Benin
  Bermuda 0%[46] 0% 0% Taxation in Bermuda
  Bhutan 26% 0% 25%[47] — Taxation in Bhutan
  Bolivia 29% 0% 25% 13% Taxation in Bolivia
  Bosnia and Herzegovina 10%[48] 10% 17%[48] Taxation in Bosnia and Herzegovina
  Botswana 22% 0% 25% 14% 25% Taxation in Botswana
  Brazil[39] 40% (highest rate for financial institutions, insurance and capitalisation companies)
34% (highest rate)
24% (lowest rate)
15% ( +10% in profits exceeding BR$ 20.000 [49] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies [50]) 		0%[51] 47.5% (27.5% income tax rate applied to annual income exceeding BR$ 55,976.15[52] + 20% top social security tax rate for self-employed workers[53]) 17%, 18%, 19% (state tax rate)
0% to 300% (federal tax rate) [54][Note 3]		 22.5% Taxation in Brazil
  Brunei 1% sole propietorships and partnerships), 18.5% (all other businesses)[55] 0% —[56] Taxation in Brunei
  Bulgaria 10% (+ 5% on distribution of profit) 10% 10% + 18% social security fund tax 20% (9% on hotel and camping accommodation) Taxation in Bulgaria
  Burkina Faso 27.5% 0% 25% 18% Taxation in Burkina Faso
  Burundi[57] 35% 0% 35% 18% Taxation in Burundi
  Cambodia 20% 0% 20% 10% Taxation in Cambodia
  Cameroon[42] 31.5% 10% 35% 19.25% Taxation in Cameroon
  Canada 26.5-31% (higher rate)
9-13% (lower rate)[58]		 19% (15% federal + 4% in Nunavut)[59] to 27.53% (12.53% federal + 15% in Quebec)[60][61][62] 54% (33% federal + 21% in Nova Scotia) to 44.5% (33% federal + 11.5% in Nunavut)[59][62] 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick)[63] 27% Taxation in Canada
  Cape Verde 25% 16.5% 27.5% 15% Taxation in Cape Verde
  Cayman Islands 0%[64] 0%[64] 0%[64][65][Note 4] Taxation in the Cayman Islands
  Central African Republic 30%[66] — 50%[66] 19% Taxation in the Central African Republic
  Chad 20% — — — Taxation in Chad
  Chile[67] 27%[68] 0% (for monthly taxable incomes not over US$950) 35% (for monthly taxable incomes over US$8400)[69] 19% Taxation in Chile
  China[39] 25% (standard rate)[70]

15% (concession rate for high-tech companies)[71]

 0% 45%[72][73] 13% (standard rate)[56]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export) 		20% Taxation in China
  Colombia[42] 35%[74] 0%[75] 35% (non-labor income)
39% (labor income)[75]		 19% (standard rate)
5% or 0% (reduced rates) 		10% (standard rate)
20% (lotteries, gaming, or similar activities)[76]		 Taxation in Colombia
  Comoros 35% — — — Taxation in Comoros
  Cook Islands 30% (highest rate)
20% (lowest rate) 		18.5% 30% 15% Taxation in Cook Islands
  DR Congo 35% 0% 40% 20% (highest rate)
5% (lowest rate) 		Taxation in the Democratic Republic of the Congo
  Congo 30%[77] — — 18.9%[78] Taxation in the Republic of the Congo
  Costa Rica 30% 0% 25% 13% (standard rate)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture)[79]		 Taxation in Costa Rica
  Croatia[42] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn) 		12% 40% 25% (standard rate)[80]
13% (certain essential groceries) 		10% Taxation in Croatia
  Cuba[81] 30% 15% 50% 20% (highest rate)
2.5% (lowest rate) 		Taxation in Cuba
  Curaçao 22% 9.75% 46.5% 6%, 7% or 9% Taxation in Curaçao
  Cyprus[39] 12.5% 0% 35% 19% (standard rate)
5% or 0% (reduced rates) 		20% Taxation in Cyprus
  Czech Republic[82][83] 19%[84] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[85] 45.7% (peaks for employee gross annual income of $90,000 or more)
39% (for gross annual income of $450,000 or more) 		21% (standard rate)[86]
15% or 10% (reduced rates) 		15% Taxation in the Czech Republic
  Denmark[87] 22-25% (depending on business) 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[88][89] 8%+(100%-8%)*(12,09%+26,3%+15%)= 57,11%[90][91] 25% 42% Taxation in Denmark
  Djibouti 25% — — — Taxation in Djibouti
  Dominica 25%[92] 0% 35% 15% Taxation in Dominica
  Dominican Republic 27% 0% 25% 18% Taxation in Dominican Republic
  East Timor 10% — — — Taxation in East Timor
  Ecuador 25%[93] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports) 		35% Taxation in Ecuador
  Egypt[94] 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit) 		0% 22.5% 14% (standard rate)
10% (professional services)
0% (exports) 		Taxation in Egypt
  El Salvador 30% 0% 30% 13% Taxation in El Salvador
  Equatorial Guinea 35% 0% 35% 15% Taxation in Equatorial Guinea
  Eritrea 34% — — — Taxation in Eritrea
  Estonia [95] 0% (20% on distribution or 14% on distribution below the 3 previous years average) 55.4% (20% income tax, 33% social tax, 1.6% unemployment insurance, 0.8% employer’s unemployment insurance, 0% on dividends) 58.4% (33% social tax, 1.6% unemployment insurance, 0.8% employer’s unemployment insurance, 2% funded pension, 14% employer's dividends tax, 7% on lower tax range dividends) 20% (standard rate)
9% (reduced rate) 		20% Taxation in Estonia
  Eswatini (Swaziland) 27.5% 33% 15% Taxation in Eswatini
  Ethiopia 30%[96] 0% 35% — Taxation in Ethiopia
  Falkland Islands 26% 0% 26% 0% 15% Taxation in Falkland Islands
  Micronesia 21% — — — Taxation in Micronesia
  Fiji 20%[97] 0% 20% 9% Taxation in Fiji
  Finland 20%[98] 0% + 8.40% social security tax[99]
(20% for unemployed) 		66.75% in Halsua for the members of the Orthodox Church of Finland (31.25% national tax rate + 23.5% municipal tax + 9.9% social security tax + 2.1% church tax)[100] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport) 		34% Taxation in Finland
  France 26.5% (on profits over €38,120)
15% (not over €38,120) 		0% 49% (45% + 4% tax on high incomes, or incomes over €500,000)[101] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press) 		30% (plus an additional 4% for high earners) Taxation in France
  French Polynesia 25% — — — Taxation in French Polynesia
  Gabon 35% 5% 35% 18% Taxation in Gabon
  Gambia 31% 0% 30% — Taxation in Gambia
  Germany 29.65%[102] 14% (first €9,169 is free from income tax) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (reduced rate) 		25% Taxation in Germany
  Georgia[103] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
  Ghana 25% 25% — 3% Taxation in Ghana
  Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
  Greece 22% 9% (zero tax for annual income under €8633,33) 44% 24% (standard rate)
13% (food, health and tourism services)
6% (theater tickets, books and medicine)
VAT is reduced by 30% for the islands of Leros, Lesvos, Kos, Samos, Chios (i.e., 17%, 9%, 4%). 		15% Taxation in Greece
  Grenada 28% — — — Taxation in Grenada
  Guatemala[42] 25% 5% 7% 12% Taxation in Guatemala
  Guernsey 0%[104] 0% ( if earning under £658.67 a month)[105] 20% (+ 6.6-11.3% Social Security)[105] 0%[106] Taxation in Guernsey
  Guinea 25% — — — Taxation in Guinea
  Guinea-Bissau 35% — — — Taxation in Guinea-Bissau
  Guyana[107] 30% 28% on Annual salary less than $1,560,000 GYD.[108] 40% on Annual salary above $1,560,000 GYD.[108] 14% (standard rate)
0% (reduced rate) 		Taxation in Guyana[108]
  Haiti 30%[109] 0% 30%[110] 10%[109] Taxation in Haiti
  Honduras 25% — — — Taxation in Honduras
  Hong Kong[111] 16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million) 		0% 15% 0% Taxation in Hong Kong
  Hungary 9% 15% (+ 18% social security) 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) 		15% Taxation in Hungary
  Iceland[42] 20% 0% (On income up to 152.807 ISK)[112] 46% 24% (standard rate)
11% (reduced rate) 		22% Taxation in Iceland
  India

22% (highest)
15% (lowest)

[inclusive of surcharge & cess][113]

0% ₹ 0 - 250,000
5% ₹ 250,001 - 500,000
20% ₹ 500,001 - 1,000,000
Scheme I (with deductions)

0% ₹ 0 - 500,000
10% ₹ 500,001 - 750,000
15% ₹ 750,001 - 1,000,000
20% ₹ 1,000,001 - 1,250,000
25% ₹ 1,250,001 - 1,500,000
Scheme II (without deductions) 		30% ₹ 1,000,001 & +
Scheme I (with deductions)

30% ₹ 1,500,001 & +
Scheme II (without deductions)

4% cess[clarification needed] and highest surcharge of 25% is applied on income tax. This makes the effective tax rate 39%.

28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[114][115] 15% Taxation in India
  Indonesia 22% 5% 35% 11% Taxation in Indonesia
  Iran 25% 0% 35% 9% (highest rate)
0% (reduced rate) 		Taxation in Iran
  Iraq 15%[116] 3%[117] 15% 0-300%[118] Taxation in Iraq
  Ireland 12.5% 20% (first €1,650 per year is deductible) 52% (40% income tax + 12% social insurance contributions on incomes above €70,000) 23% (goods)
9–13.5% (services)
0% (certain items of food) 		33% Taxation in Ireland
  Isle of Man 0% 10% 20% 20% (standard rate)
5% (home renovations) 		Taxation in Isle of Man
  Israel 23%[119] 0% (for monthly income under 6,330₪) 50% 17% (standard rate)
0% (fruits and vegetables) 		25% Taxation in Israel
  Italy 27.9% (24% + 3.9% (municipal)) 23% (first €8,500 per year is deductible) 47% (43% income tax + 4% special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books) 		26% Taxation in Italy
  Ivory Coast 25% — — — Taxation in Ivory Coast
  Jamaica 33.3% (standard rate)
25% (reduced rate for small companies) 		0% 25% (on income over J$1,500,000) 20% (services)
16.5% (goods) 		Taxation in Jamaica
  Japan[120] 29.74%[121] 15.105% (5.105% national + 10% local) 55% (45% national + 10% local) 10% (standard rate)
8% (groceries and takeout food and subscription newspaper) 		20.315% Taxation in Japan
  Jersey[39] 0% 0% 20%[122] 5%[123] Taxation in Jersey
  Jordan[42] 20% 0% 25% [124] 16% Taxation in Jordan
  Kazakhstan[42] 20%[102][3] 10% 10% (for residents)
15% (for non-residents) 		13% Taxation in Kazakhstan
  Kenya 30%[102] 10% 30% (for citizens)
35% (for non-citizens) 		16% (standard rate)
12% (electricity and fuel)
0% (food) 		Taxation in Kenya
  Kiribati 35% — — — Taxation in Kiribati
  Kosovo[125] 10% (highest rate)
0% (lowest rate) 		0% 10% 18% (standard rate)
8% (basic items) 		Taxation in Kosovo
  Kuwait 16% (highest rate)
7.5% (lowest rate)[126] Rate of 15% typically applies except for regions under Saudi control where it's 7.5% tax, plus add a possible 1% tax for Zakat 		0% 0% Taxation in Kuwait
  North Korea[127] 25% 0% 20% 4% (highest rate)
2% (lowest rate) 		Taxation in North Korea
  Kyrgyzstan 10%[128] 10% 12% (standard rate)
5% (highest rate)
1% (lowest rate) 		Taxation in Kyrgyzstan
  Laos 35% — — — Taxation in Laos
  Latvia 0% (20% on distribution of profit)[129] 20%[130] 31.4% 21% (standard rate)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers)[131]		 20%[132] Taxation in Latvia
  Lebanon[42] 17% 2% 25% 11% Taxation in Lebanon
  Lesotho 25% — — — Taxation in Lesotho
  Liberia 25%[133] — — — Taxation in Liberia
  Libya 24.5%; 20% corporate tax plus a 4% Jehad tax plus a 0.5% tax on corporate income to pay for stamp duties[134] — — — Taxation in Libya
  Liechtenstein[135][136] 12.5% 3%[137] 22.4%[138] 7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[139]		 0% for share sales, 24% for real estate Taxation in Liechtenstein
  Lithuania[citation needed] 15%[140] 31.2% 42.77% 21% (standard rate)
9% (publications, accommodation services etc.)
5% (medicine, newspapers and magazines etc.)
0% (certain goods and services) 		15% Taxation in Lithuania
  Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax [141] 8% 45.78% (42%[142] + 3.78% unemployment fund surcharge)[143] 17% (standard rate)
3% (reduced rate) 		Taxation in Luxembourg
  Macau[39] 12% 0% 12% 0%[106] Taxation in Macau
  Madagascar 20% — — — Taxation in Madagascar
  Madeira 5% (available to licensed companies in the International Business Centre of Madeira).

13% (available to SMEs and applicable up to a taxable profit of €15000)

20% (general rate)

0,0% (for monthly salaries up to €659) + social security charges[33] 45.1% (for monthly salaries above €25,275) + social security charges[33] 5% (reduced rate)

12% (intermediate rate)

22% (standard rate)[144]

Taxation in Madeira

  Malawi 30% — — — Taxation in Malawi
  Malaysia[39] 24% (highest rate)
18% (lowest rate) 		0% 30% [145] + 11% for EPF[146] + 0.5% for SOCSO[147] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[148]		 Goods and Services Tax (Malaysia)
  Maldives[149] 15% (highest rate)
8% (lowest rate)[150]		 0% 0% for expatriates, 15% for nationals 6%[151] Taxation in Maldives
  Mali 30% — — — Taxation in Mali
  Malta 35% (unless eligible for 30% rebate) 0% 35% 18% (7% and 5% for certain goods and services) Taxation in Malta
  Marshall Islands 0.8% (lowest rate)
3% (highest rate) 		0% 12%[152] 4% (highest rate)
2% (lowest rate) 		Taxation in Marshall Islands
  Mauritania 25% — — — Taxation in Mauritania
  Mauritius 15% 10% 15% 15% Taxation in Mauritius
  Mexico[39] 30%[153] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
  Moldova[39] 12% 12%[154] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa) 		Taxation in Moldova
  Monaco 0% (25% for companies generating more than 25% of their turnover outside Monaco)[155] 0%[156] 19.6% (highest rate)
5.5% (lowest rate)
[157]		 Taxation in Monaco
  Mongolia 10% 10% 10% Taxation in Mongolia
  Montenegro 9%[158][159] 9% (first €720)[159] 12.65% (11% national tax + 15% municipality surtax on income tax)[159] 15% for entrepreneurs on their worldwide income [160] 21%[161]
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.) 		Taxation in Montenegro
  Montserrat 20% — — — Taxation in Montserrat
  Morocco 31% (highest rate)
10% (lowest rate)[102][162]		 0% 38%[162] 20% (standard rate)
14%, 10%, 7% (reduced rates)[163]		 Taxation in Morocco
  Mozambique 32% — — — Taxation in Mozambique
  Myanmar 22% — — — Taxation in Myanmar
  Namibia 32%[164] 0%[164] 37%[164] 15%[164] Taxation in Namibia
  Nauru 25% — — — Taxation in Nauru
    Nepal 30% (higher rate for financial companies) /
25% (standard rate) /
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees) 		0% + 1% social security tax 36% (Including 20% additional tax)[165] 13% (standard rate)[166]
288% (for imported vehicles)[167]
 Taxation in Nepal
  Netherlands 25% (on profits over €245,001)
15%[168] (not over €245,000) 		0% (first €8,700 per year is tax free) 49.50%[169] 21% (standard rate)
9% (essential and selected goods) 		25% Taxation in the Netherlands
  New Zealand 28% 10.5%[170] 39%[171] 15% Taxation in New Zealand
  New Caledonia[172] 30% 0% 40%
25% (on local income of non-residents)[173]		 — Taxation in New Caledonia
  Nicaragua 30% — — — Taxation in Nicaragua
  Niger 30%[174] — — 7%[174] Taxation in Niger
  Nigeria 30% 7% 24% 7.5% Taxation in Nigeria
  Niue 0% — — 12.5% Taxation in Niue
  Norfolk Island 0% — — — Taxation in Norfolk Island
  North Macedonia[39] 10% 10% 18% 18% (standard rate)
5% (reduced rate) 		Taxation in North Macedonia
  Norway[175] 23%[176] 0% (for yearly income under 70,000 NOK) 46.4% (22% + 8.2% social security contribution + bracket tax (from 1.8% to 16.2%) minus deductions)[176] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
 22% Taxation in Norway
  Oman 15%[177][178] 0% 5% Taxation in Oman
  Pakistan 0% (for certain tech startup companies with a technology basis and other financial restrictions)[179]

29%[180]

 0%

(for income under PKR.600000/annum)

35% 17% +3%(for non-registered) (standard GST rate)
0% (basic food items) 		Taxation in Pakistan
  Palau 0% — — — Taxation in Palau
  Palestine 15% 5% 15% 14.5% Taxation in Palestine
  Panama 25% 0% 27% 7% (standard rate)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods) 		Taxation in Panama
  Papua New Guinea 30% — — — Taxation in Papua New Guinea
  Paraguay 10% 8% 10% 10% Taxation in Paraguay
  Peru[42] 30% 0% 30% 16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.) 		Taxation in Peru
  Philippines 30% 0% 35% 12% (standard rate)
0% (reduced rate) 		Taxation in the Philippines
  Pitcairn Islands 0% 0%[181] 0% Taxation in Pitcairn Islands
  Poland[182] 19% (9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €1.2 million and that have "small taxpayer" status)[182] 9% (for income under 30.000 złotych per year)

•0% income tax [183]

•9% Health Insurance(non-deductible)[184]

 41% or 45%

•32% Income tax

•9% health insurance

•4% solidarity tax above 1.000.000 złotych per year[185]

Self-employed

23,9% or 27.9%(not deduction first 30.000 złotych)

•19% flat income tax

•4,9% health insurance

•4% solidarity tax above 1 milion złotych

23% (standard rate)
8% or 5% (reduced rates) 		19% Taxation in Poland
  Portugal[39] 21% (in mainland) 14.5% 64% (48% income tax + 5% solidarity rate + 11% social security) 23% (standard rate)
13% (intermediate rate)
6% (reduced rate) 		28%[2] Taxation in Portugal
  Puerto Rico 20%[186] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
  Qatar[39] 10% 0% 0% Taxation in Qatar
  Romania 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)[187] 35%
  • 25% social security (CAS)
  • 10% health insurance (CASS)
  • 0% income tax for IT workers, people with disabilities
[187]		 45%
  • 25% social security (CAS)
  • 10% health insurance (CASS)
  • 10% income tax after CAS and CASS

Self employed (PFA):

  • 25% CAS if earning more than 12 minimum wages in a year
  • 10% CASS, taxable sum capped at 12 minimum wages per year, e.g. you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)
  • 10% income tax
[187]		 19% (standard rate)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[42]		 10% Taxation in Romania
  Russia[39] 20%[3] 13% 15% (for those earning more than 5 mil. roubles a year)[188]

35% for non-residents

20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat) 		Taxation in Russia
  Rwanda 30% 0% 30% 18% Taxation in Rwanda
  Saint Kitts and Nevis 33%[189] 0% —
  Saint Barthélemy 0% 0% 0% 0% Taxation in Saint Barthélémy
  Saint Lucia 30% — — — Taxation in Saint Lucia
  Saint Martin 20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000) — — — Taxation in Saint Martin
  Saint Pierre and Miquelon 33.3% (15% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €600,000) — — — Taxation in Saint Pierre and Miquelon
  Saint Vincent and the Grenadines 30% — — — Taxation in Saint Vincent and the Grenadines
  Samoa 27% — — — Taxation in Samoa
  San Marino 17% 9% 35% 0% (standard rate)
17% (imported goods) 		Taxation in San Marino
  São Tomé and Príncipe 25% — — — Taxation in São Tomé and Príncipe
  Sark 0%[190] 0% 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) 0% Taxation in Sark
  Saudi Arabia[191] 2% (fully Saudi national owned businesses), 2-15% (taxed at Zakat rate for the Saudi perentage of ownership, 15% for all other ownership) 0% 15% Taxation in Saudi Arabia
  Senegal[42] 25% 0% 50% 20% Taxation in Senegal
  Serbia[192] 15%[193] 10% 25% (additional contributions for state health, pension and unemployment funds)[194] 20% (standard rate)[195][196]
10% or 0% (reduced rates) 		15% Taxation in Serbia
  Seychelles 33% [7] 15% 15% Taxation in Seychelles
  Sierra Leone 25% — — — Taxation in Sierra Leone
  Singapore 17%[197] 0% 22% (+ 20% tax on pension) 8% Taxation in Singapore
  Sint Maarten 34.5% 12.50% 47.50% 5% Taxation in Sint Maarten
  Slovakia 21% (on profits over €100,000)
15% (profits under €100,000) 		21% 25%[198] 20% (standard rate)[citation needed]
10% (books and medicines)
 25% Taxation in Slovakia
  Slovenia[39] 19% 16% 50% 22% (standard rate) or 9.5% (food, building and renovation, transport, tickets, media) or 5% (books, newspaper) 27.5% Taxation in Slovenia
  Solomon Islands 30% — — — Taxation in Solomon Islands
  Somalia 0% (no tax system in place so 0% applies in every category)[199] 0% 0% 0% Taxation in Somalia
  South Africa 28%[200] 0% (below threshold) 45% 15%[201] 18% Taxation in South Africa
  South Korea[42] 24.2%[102] 6% + 1.8%[202] 42%[203] + 11.4%[202] 10% Taxation in South Korea
  South Sudan 30% — — — Taxation in South Sudan
  Spain[39] 25% (in mainland)
4% (in   Canary Islands) 		0% (first €5,550 per year is tax free) State half: 47%

Regional half: 45-54% (depending on the region) Social security: 6.45% (worker contribution) + 30.4% (company contribution)

21% (standard rate)
10% or 4% (reduced rates)
 26% [204] Taxation in Spain
  Sri Lanka[39] 30% (highest rate)
15% (lowest rate)[102]		 0% 15% (if annual income is more than LKR 2.5 million) 12% (standard rate)
8% or 0% (reduced rates)
 Taxation in Sri Lanka
  Sudan 5% (special exempt companies), 15% most other companies[205]
  Suriname 36%[206] 8% (first SRD2,646 per year is deductible) 38%[207] — Taxation in Suriname
  Sweden 20.6%[208] 32% (first US$1,930 per year is deductible) 52% (32% average municipality income tax + 20% state income tax)[209][210] 25% (standard rate)
12% or 6% (reduced rate)[211]		 30% Taxation in Sweden
   Switzerland[42] 17.92%[102] 0% 59.7%
10.6% (mandatory social security contributions)[212]
11.5% (federal)[213]
28.025% (cantonal, Geneva)[214]
9.69% (communal, Avully and Chancy, both canton of Geneva)[214]
3.04% (church tax, roman catholic and protestant in Geneva)[214]		 7.7% (standard rate)
3.8% or 2.5% (reduced rates) 		Taxation in Switzerland
  Syria[39] 22% 5% 15% — Taxation in Syria
  Taiwan[39] 20%[215] 5% 40% 5%[216] Taxation in Taiwan
  Tajikistan[217] 13%
25% (non-residents) 		5% 13%
25% (non-residents) 		18% Taxation in Tajikistan
  Tanzania 30% 15% 30% 18% Taxation in Tanzania
  Thailand 20% 0% 35% 7% Taxation in Thailand
  Togo 27% — — — Taxation in Togo
  Tokelau 0% — — — Taxation in Tokelau
  Tonga 25% — — — Taxation in Tonga
  Trinidad and Tobago 30% 0% 30% 12.5% Taxation in Trinidad & Tobago
  Tunisia[42] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate) 		Taxation in Tunisia
  Turkey[39] 25% 15% 40% 20% (standard rate)
10% (clothing)
1% (certain food items)[56]		 Taxation in Turkey
  Turkmenistan 8% — — — Taxation in Turkmenistan
  Turks and Caicos Islands 0% — — — Taxation in Turks and Caicos Islands
  Tuvalu 30% — — — Taxation in Tuvalu
  Uganda 30%[218] — — 18%[219] Taxation in Uganda
  Ukraine 18% [220] 0% [221] 18% (common rate)
20% (some activities)
+ 22% (social security) [222]		 2% (non-refundable turnover tax during martial law)Alternative VAT:

20% (standard rate)
7% or 0% (reduced rates)

Taxation in Ukraine
  United Arab Emirates 0% (free zone companies,[223]as well as mainland companies with less than 375,000 AED a year in profit,[224] may need to fill out a tax return)

9% (for mainland companies with a net profit over AED 375,000 annually, taxation paid to other countries credited towards UAE taxation, tax return required)[224]

0%[225] 5%[225] 0%[226] Taxation in United Arab Emirates
  United Kingdom[227] 25%[228] 32%

(20% Income Tax + 12% Class I NI)

(0% Income Tax on first £12,570) [229]

 63.25% (63.25% in 100k-125k band: 40% + 20% due to loss of tax free band until 125k + ~3% NI, excluding employer NI, back down to 45% + NI above 125k)

+ 2% Class I NI for over £4189 pm) 47% (over £125,140) [229]

 20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)[230]		 28% for gains on residential property, 20% for other chargeable assets.[231] Taxation in the United Kingdom

National Insurance

  United States 21% (federal), up to 21% with credit of tax paid towards other countries 10% (federal) +
0–3.07% (state) +
0–3.8398% (local) (federal standard deduction of 12550 USD for single taxpayers) 		51.6% in Portland, Oregon (37% federal tax[232] + 9.9% state tax[233] + 4.7% city tax[234]) 11.5% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate) 		20% Taxation in the United States
  Uruguay[42] 25% 0% 30% 22% (standard rate)
11% (lowest rate)
0% (extent) 		Taxation in Uruguay
  Uzbekistan[42] 12% (standard rate)
20% (banks and mobile communication operators) 		12% 15% (highest rate)
0% (lowest rate) 		Taxation in Uzbekistan
  Vanuatu 0% 0% 0% 0% Taxation in Vanuatu
  Venezuela[42] 34% 0% 34% 16% (standard rate)
8% (reduced rate) 		Taxation in Venezuela
  Vietnam[39] 20% 5% 35%[235] 10% Taxation in Vietnam
  British Virgin Islands 0%[236] 0% — Taxation in the British Virgin Islands
  U.S. Virgin Islands 21–38.50%[237] Taxation in United States Virgin Islands
  Wallis and Futuna 0% 0% 0% 0% Taxation in Wallis and Futuna
  Yemen 20%[238] 10% 15% 2% Taxation in Yemen
  Zambia 30%[239] 10% 30% 16% Taxation in Zambia
  Zimbabwe 25% 0% 45% 15% (standard rate)
0% (on selected items) 		Taxation in Zimbabwe

See also edit

Notes edit

  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 26% rate.
  2. ^ Excludes 2% Medicare levy.Excludes 1.5% Medicare Levy Surcharge Previously 50.5%, which included an additional 2% 'deficit levy' which expired in June 2017.
  3. ^ Average federal tax rate is 10%.
  4. ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

References edit

  1. ^ "Economic Data and Statistics on World Economy and Economic Freedom". www.heritage.org. from the original on 2017-12-16. Retrieved 2015-06-04.
  2. ^ "Capital gains tax (CGT) rates".
  3. ^ a b c Robertson, Andrew (26 April 2017). "Big business has a solution for the budget deficit: Give us $12b". ABC News. from the original on 4 May 2017. Retrieved 4 May 2017.
  4. ^ a b . KPMG. 14 June 2016. Archived from the original on 4 May 2017. Retrieved 4 May 2017.
  5. ^ Mackenzie, James (9 January 2017). "Afghan businesses feel squeeze from government tax drive". Reuters. from the original on 4 May 2017. Retrieved 4 May 2017.
  6. ^ "Taliban tax collectors help tighten insurgents' grip in Afghanistan". Reuters. 6 November 2018.
  7. ^ a b c "Archived copy" (PDF). (PDF) from the original on 2021-07-19. Retrieved 2021-07-19.{{cite web}}: CS1 maint: archived copy as title (link)
  8. ^ a b "Albania – Taxes on personal income". PWC. 1 December 2016. from the original on 28 May 2017. Retrieved 4 May 2017.
  9. ^ "Albania cuts tourism tax to 6 pct". Xinhua News. 7 April 2017. from the original on 7 April 2017. Retrieved 4 May 2017.
  10. ^ "Algeria Corporate Taxes on Income". PWC. from the original on 29 September 2017. Retrieved 4 May 2017.
  11. ^ a b "Algeria Tax Guide 2013" (PDF). PKF. (PDF) from the original on 18 September 2017. Retrieved 4 May 2017.
  12. ^ a b "Algeria Other Taxes". PWC. 13 December 2016. from the original on 29 September 2017. Retrieved 4 May 2017.
  13. ^ "Treasurer tells Fono wage tax should be repealed". Samoa News. 26 March 2014. from the original on 30 May 2017. Retrieved 30 May 2017.
  14. ^ a b c "American Samoa Investment Guide 2014" (PDF). Office of the Governor. (PDF) from the original on 30 May 2017. Retrieved 30 May 2017.
  15. ^ "5% sales tax proposed for American Samoa". Radio New Zealand. 26 May 2015. from the original on 30 May 2017. Retrieved 30 May 2017.
  16. ^ Tremlett, Giles (2011-12-27). "Andorra gets a taste of taxation". The Guardian. London. from the original on 2012-11-20. Retrieved 2012-11-24.
  17. ^ a b "Andorra Tax Rates". July 2018. from the original on 18 March 2020. Retrieved 7 February 2020.
  18. ^ (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 4 May 2017.
  19. ^ a b c d "Angola Tax Guide 2016/17" (PDF). PKF. June 2016. (PDF) from the original on 4 May 2017. Retrieved 4 May 2017.
  20. ^ a b c (PDF). Deloitte. Archived from the original (PDF) on 30 May 2017. Retrieved 30 May 2017.
  21. ^ "Corporate Tax Rates Table - KPMG Global". KPMG. 2020-11-11. from the original on 2021-04-28. Retrieved 2021-05-06.
  22. ^ "Individual Income Tax Rates Table - KPMG Global". KPMG. 2020-11-11. from the original on 2021-05-01. Retrieved 2021-05-06.
  23. ^ "Antigua - Indirect Tax Guide - KPMG Global". KPMG. 2020-10-28. from the original on 2021-05-06. Retrieved 2021-05-06.
  24. ^ a b c d "Taxation and Investment in Argentina 2016" (PDF). Deloitte. (PDF) from the original on 4 May 2017. Retrieved 4 May 2017.
  25. ^ a b c d "International Tax Armenia Highlights 2021" (PDF). Deloitte. (PDF) from the original on 2021-05-12. Retrieved 2021-01-01.
  26. ^ a b c d (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
  27. ^ a b c "Changes to company tax rates". Australian Tax Office. from the original on 2021-05-11. Retrieved 2021-05-11.
  28. ^ Guest, Ross (3 June 2016). "Explainer: what is the temporary deficit levy and why was it introduced?". The Conversation. from the original on 4 May 2017. Retrieved 5 May 2017.
  29. ^ a b c d (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
  30. ^ a b c d "International Tax Azerbaijan Highlights 2017" (PDF). Deloitte. (PDF) from the original on 5 May 2017. Retrieved 5 May 2017.
  31. ^ "Diferencial Fiscal Competitivo". www.investinazores.com. from the original on 2020-02-05. Retrieved 2020-02-05.
  32. ^ Governo Regional dos Açores (2019). "Despacho n.º 1056/2019". Diário da República. from the original on February 5, 2020. Retrieved February 5, 2020.
  33. ^ a b c Governo Regional da Madeira (2020). "Despachon.º 44/2020" (PDF). Jornal Oficial da Região Autónoma da Madeira. (PDF) from the original on 2020-09-22. Retrieved February 5, 2020.
  34. ^ "Taxa normal de IVA nos Açores passa de 18 para 16 por cento a partir de 1 de julho". portal.azores.gov.pt (in European Portuguese). Retrieved 2022-09-27.
  35. ^ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. from the original on 2013-01-30. Retrieved 2013-02-04.
  36. ^ (PDF). Archived from the original (PDF) on October 2, 2013.
  37. ^ BUDGET: VAT to rise from 7.5 percent to 12 percent, Bahamas Tribune, from the original on 2018-07-02, retrieved 2018-06-30
  38. ^ (PDF). Archived from the original (PDF) on October 2, 2013.
  39. ^ a b c d e f g h i j k l m n o p q r s t u . Kpmg.dk. Archived from the original (PDF) on 2018-12-26. Retrieved 2013-02-04.
  40. ^ "Budget FY22: Big tax cut for businesses". Dhaka Tribune. 2021-06-03. from the original on 2021-07-24. Retrieved 2021-07-24.
  41. ^ "Archived copy" (PDF). (PDF) from the original on 2019-07-09. Retrieved 2019-07-09.{{cite web}}: CS1 maint: archived copy as title (link)
  42. ^ a b c d e f g h i j k l m n o p q r . FITA. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
  43. ^ "De vennootschapsbelasting vanaf 2018". from the original on 2018-07-22. Retrieved 2018-07-22.
  44. ^ "Belastingschijven". from the original on 2018-07-22. Retrieved 2018-07-22.
  45. ^ "GEMEENTEBELASTING". 16 October 2015. from the original on 2021-09-01. Retrieved 2021-09-23.
  46. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 173. (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  47. ^ . Mof.gov.bt. Archived from the original on 2011-07-06. Retrieved 2013-02-04.
  48. ^ a b (PDF). Archived from the original (PDF) on 2011-07-06. Retrieved 2009-03-05.{{cite web}}: CS1 maint: archived copy as title (link)
  49. ^ "IRPJ (Imposto sobre a renda das pessoas jurídicas)". Receita Federal (in Brazilian Portuguese). Retrieved 2022-05-03.
  50. ^ "Contribuição Social sobre o Lucro Líquido CSLL". Receita Federal (in Brazilian Portuguese). Retrieved 2022-05-03.
  51. ^ "IRPF (Imposto sobre a renda das pessoas físicas)". Receita Federal. from the original on 2016-06-02. Retrieved 2016-06-05.
  52. ^ "Tabela do Imposto de Renda 2023: veja faixas, alíquotas e como calcular". economia.uol.com.br (in Brazilian Portuguese). Retrieved 2023-04-01.
  53. ^ "Confira a nova tabela de contribuição para a Previdência". Instituto Nacional do Seguro Social - INSS (in Brazilian Portuguese). Retrieved 2023-04-01.
  54. ^ "Brazil - Indirect Tax Guide - KPMG Global". KPMG. October 28, 2020. from the original on September 13, 2021. Retrieved September 13, 2021.
  55. ^ "Ministry of Finance and Economy - faqs-corporate-tax".
  56. ^ a b c "关于深化增值税改革有关政策的公告". 国家税务总局. 2019-03-20. from the original on 2021-01-08. Retrieved 2020-09-02.
  57. ^ Gaziano, Todd F. . Heritage.org. Archived from the original on 2008-12-16. Retrieved 2013-02-04.
  58. ^ Agency, Canada Revenue (27 November 2019). "Corporation tax rates – Canada.ca". www.cra-arc.gc.ca. from the original on 17 July 2017. Retrieved 7 August 2015.
  59. ^ a b Canadian income tax rates for individuals - current and previous years 2020-06-03 at the Wayback Machine, Canada Revenue Agency.
  60. ^ Income tax rates 2020-05-11 at the Wayback Machine, Revenu Québec.
  61. ^ Line 44000 - Refundable Quebec abatement 2020-06-03 at the Wayback Machine, Canada Revenue Agency.
  62. ^ a b Quebec, combined federal and provincial personal income tax rates - 2020 2020-06-03 at the Wayback Machine, Ernst & Young.
  63. ^ (PDF). Deloitte. Archived from the original (PDF) on 27 May 2017. Retrieved 27 May 2017.
  64. ^ a b c (PDF). Deloitte. Archived from the original (PDF) on 30 May 2017. Retrieved 30 May 2017.
  65. ^ Duncan, Charles (23 June 2016). "18-month budget: Gov't revenue tops $1.2B". Cayman Compass. from the original on 30 May 2017. Retrieved 30 May 2017.
  66. ^ a b . FinancialFreedomIndex.com. Archived from the original on 2015-06-22. Retrieved 2015-05-22.
  67. ^ "Servicio de Impuestos Internos" (in Spanish). Sii.cl. from the original on 2018-12-26. Retrieved 2013-02-04.- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
  68. ^ "Preguntas Frecuentes". www.sii.cl. from the original on 2015-10-24. Retrieved 2015-11-02.
  69. ^ "Sii | Servicio de Impuestos Internos". www.sii.cl (in Spanish). from the original on 2018-09-16. Retrieved 2018-09-16.
  70. ^ Taxation in China
  71. ^ ""大众创业 万众创新"税收优惠政策指引". www.chinatax.gov.cn. from the original on 2021-06-05. Retrieved 2020-09-02.
  72. ^ Zhao, Wenpei. "2015最新个人所得税税率表及计算方法【图】". 中国河南网. Retrieved 2016-08-27.[permanent dead link]
  73. ^ KPMG. "China – Income Tax". KPMG. from the original on 2016-08-28. Retrieved 2016-08-27.
  74. ^ "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS 2017-12-02 at the Wayback Machine Retrieved 2021/01/25
  75. ^ a b "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTICULO 241. TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES 2017-12-02 at the Wayback Machine Retrieved 2017/12/01
  76. ^ Colombia Individual - Other taxes
  77. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide. 342. (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  78. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 346. (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  79. ^ "Finance Ministry Rates". from the original on 2019-12-18. Retrieved 2019-12-04.
  80. ^ . Emg.rs. 2011-02-14. Archived from the original on 2012-03-02. Retrieved 2013-02-04.
  81. ^ (PDF). Archived from the original (PDF) on 2013-07-17. Retrieved 2014-03-15.
  82. ^ . Euraxess. Archived from the original on September 5, 2015. Retrieved August 25, 2015.
  83. ^ (PDF). Deloitte. Archived from the original (PDF) on September 9, 2015. Retrieved August 25, 2015.
  84. ^ "AGN Tax Brochure – 2016 Corporate Tax – A European Comparison" (PDF). AGN International. (PDF) from the original on 2016-10-13. Retrieved 2016-10-13.
  85. ^ "Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení". www.cssz.cz. from the original on 2018-10-04. Retrieved 2018-10-03.
  86. ^ "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. from the original on 2013-08-31. Retrieved 2013-03-24.
  87. ^ . Skat.dk. Archived from the original on 2013-02-20. Retrieved 2013-02-04.
  88. ^ "Gældende skattesatser". skat.dk. from the original on 2021-10-08. Retrieved 2021-09-22.
  89. ^ "Kommuneskatteprocenter og grundskyldspromiller - Top 20 - 2018 - Skatteministeriet". www.skm.dk. from the original on 2018-06-21. Retrieved 2018-07-06.
  90. ^ "Personskatteloven". Skatteministeriet (in Danish). Retrieved 2023-06-04.
  91. ^ "Danmarkskort over kommuneskatter". Skatteministeriet (in Danish). Retrieved 2023-06-04.
  92. ^ "Inland Revenue Division - Dominica". Inland Revenue Division - Dominica. from the original on 2019-10-06. Retrieved 2019-06-10.
  93. ^ "Declaración Impuesto a la Renta 2018 - Servicio de Rentas Internas del Ecuador". from the original on 2019-04-21. Retrieved 2019-04-19.
  94. ^ "Income Tax law in Egypt". Incometax.gov.eg. from the original on 2018-12-26. Retrieved 2013-02-04.
  95. ^ "Estonian tax basics". Republic of Estonia. from the original on 2021-05-10. Retrieved 2021-05-09. The corporate tax rate is generally a flat 20%, calculated as 20/80 from taxable net payment.
  96. ^ "Tax rates in Ethiopia PWE report".
  97. ^ (PDF). Archived from the original (PDF) on 2017-10-31. Retrieved 2018-01-26.{{cite web}}: CS1 maint: archived copy as title (link)
  98. ^ . Archived from the original on 2013-06-19. Retrieved 2014-02-07.
  99. ^ . Archived from the original on 2014-07-14. Retrieved 2014-07-17.
  100. ^ "Archived copy" (PDF). (PDF) from the original on 2020-01-26. Retrieved 2020-11-19.{{cite web}}: CS1 maint: archived copy as title (link)
  101. ^ "Income tax". Your Europe – Citizens. from the original on 2022-02-22. Retrieved 2017-03-24.
  102. ^ a b c d e f g "Tax rates tool test page". KPMG. 10 November 2017. from the original on 28 February 2016. Retrieved 3 March 2016.
  103. ^ "Taxation". Invest in Georgia. from the original on 2021-09-22. Retrieved 2021-09-22.
  104. ^ "2017 Worldwide Corporate Tax Guide". www.ey.com. from the original on 2019-02-02. Retrieved 2022-02-22.
  105. ^ a b "Guernsey, Channel Islands - Individual - Significant developments".
  106. ^ a b "404". taxsummaries.pwc.com. from the original on 2021-09-22. Retrieved 2021-09-22. {{cite web}}: Cite uses generic title (help)
  107. ^ "Guyana Highlights 2013" (PDF). Deloitte. Retrieved 2013-05-17.[permanent dead link]
  108. ^ a b c "Income Tax - Guyana Revenue Authority". Gra.gov.gy. from the original on 2021-11-12. Retrieved 2022-02-22.
  109. ^ a b "Archived copy". from the original on 2018-11-25. Retrieved 2018-11-25.{{cite web}}: CS1 maint: archived copy as title (link)
  110. ^ "Archived copy" (PDF). (PDF) from the original on 2018-08-29. Retrieved 2018-11-25.{{cite web}}: CS1 maint: archived copy as title (link)
  111. ^ . Ird.gov.hk. Archived from the original on 2013-03-14. Retrieved 2013-02-04.
  112. ^ "Persónuafsláttur og skattur af launum | Ísland.is". from the original on 2019-11-09. Retrieved 2019-11-09.
  113. ^ "Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs". www.pib.gov.in. from the original on 2019-09-20. Retrieved 2019-09-20.
  114. ^ (PDF). Archived from the original (PDF) on 2017-07-08.
  115. ^ (PDF). Archived from the original (PDF) on 2017-07-08.
  116. ^ "Iraq - Taxes on corporate income". 29 May 2019. from the original on 13 October 2019. Retrieved 13 October 2019.
  117. ^ "Iraq - Taxes on personal income". 29 May 2019. from the original on 13 October 2019. Retrieved 13 October 2019.
  118. ^ "Iraq - Other taxes impacting individuals". 29 May 2019. from the original on 13 October 2019. Retrieved 13 October 2019.
  119. ^ "Archived copy" (PDF). (PDF) from the original on 2019-08-09. Retrieved 2019-08-09.{{cite web}}: CS1 maint: archived copy as title (link)
  120. ^ Temple-, Patrick (March 2012). "US displacing Japan as No 1 for highest corp taxes". Reuters. from the original on 2016-01-09. Retrieved 2013-05-17.
  121. ^ "Japan to cut corporate tax rate to 29.74 percent in two stages: sources". Reuters. December 2015. from the original on 2020-08-07. Retrieved 2016-07-28.
  122. ^ Jersey, States of. "Taxation in Jersey". www.gov.je. from the original on 2017-04-07. Retrieved 2017-04-07.
  123. ^ Jersey, States of. "Taxation in Jersey". www.gov.je. from the original on 2015-06-25. Retrieved 2015-06-19.
  124. ^ "New Income Tax Law approved". en.royanews.tv. from the original on 2020-08-06. Retrieved 2020-04-02.
  125. ^ "General Information on Taxes in Kosovo". from the original on 18 December 2019. Retrieved 20 December 2019.
  126. ^ "Kuwait - Corporate - Taxes on corporate income".
  127. ^ Publications, USA International Business (1 May 2002). North Korea: Investment & Business Guide. Int'l Business Publications. ISBN 9780739740972. from the original on 14 May 2016. Retrieved 13 December 2015 – via Google Books. {{cite book}}: |first= has generic name (help)
  128. ^ Fakerdinova, Albina. "International Tax Kyrgyzstan Highlights 2020" (PDF). Deloitte. (PDF) from the original on 19 October 2020. Retrieved 19 October 2020.
  129. ^ "Company Taxes Guide". www.company-taxes.info. from the original on 2018-07-21. Retrieved 2018-01-04.
  130. ^ "Income tax". Your Europe – Citizens. from the original on 2017-08-12. Retrieved 2017-08-10.
  131. ^ [1] State Revenue Service of Latvia, VAT, 3 January 2021
  132. ^ "Latvia tax system - taxation of Latvian companies and individuals: VAT, income tax and capital gains. Tax treaties of latvia".
  133. ^ "Payroll and Tax in Liberia". Shield GEO. May 11, 2017. from the original on May 28, 2019. Retrieved April 24, 2019.
  134. ^ https://www.doingbusiness.org/content/dam/doingBusiness/country/l/libya/LBY.pdf[bare URL PDF]
  135. ^ "Liechtenstein capital gains tax rates, and property income tax". Globalpropertyguide.com. 2012-11-20. from the original on 2013-01-30. Retrieved 2013-02-04.
  136. ^ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption". Heritage.org. from the original on 2013-02-16. Retrieved 2013-02-04.
  137. ^ . www.liechtenstein-business.li. Archived from the original on 2018-03-30. Retrieved 2018-03-29.
  138. ^ "Personal income tax (PIT) rates".
  139. ^ "Mehrwertsteuergesetz 2009" (PDF). (PDF) from the original on 2017-04-12. Retrieved 2017-04-11.
  140. ^ (PDF). Archived from the original (PDF) on October 2, 2013.
  141. ^ https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2020.pdf[dead link]
  142. ^ "Administration des contributions directes du Grand-Duché de Luxembourg : Tarif applicable aux personnes physiques (impôt sur le revenu)". Administration des Contributions Directes. from the original on 2013-03-28. Retrieved 2013-03-27.
  143. ^ "Paramètres sociaux – CCSS". Centre commun de la sécurité sociale. from the original on 2013-04-02. Retrieved 2013-03-27. (50% maladie, 100% dépendance, 50% pension)
  144. ^ "Taxas de IVA | Guia Fiscal 2019". www.deloitte-guiafiscal.com. from the original on 2020-02-05. Retrieved 2020-02-05.
  145. ^ "Tax Rate | Lembaga Hasil Dalam Negeri Malaysia". 11 November 2022. from the original on 12 December 2022. Retrieved 12 December 2022.
  146. ^ . www.kwsp.gov.my (in Malay). Archived from the original on 2013-05-19. Retrieved 2017-09-06.
  147. ^ "Contributions". from the original on 12 December 2022. Retrieved 12 December 2022.
  148. ^ "Archived copy" (PDF). (PDF) from the original on 2018-09-01. Retrieved 2018-09-01.{{cite news}}: CS1 maint: archived copy as title (link)
  149. ^ "Maldives Inland Revenue Authority". MIRA. from the original on 2018-12-26. Retrieved 2013-02-04.
  150. ^ "Archived copy" (PDF). (PDF) from the original on 2012-04-25. Retrieved 2011-10-03.{{cite web}}: CS1 maint: archived copy as title (link)
  151. ^ "Archived copy" (PDF). (PDF) from the original on 2011-09-29. Retrieved 2011-10-03.{{cite web}}: CS1 maint: archived copy as title (link)
  152. ^ "Lowtax – Global Tax & Business Portal – Personal Taxation – Income Tax". www.lowtax.net. from the original on 2015-06-26. Retrieved 2015-06-25.
  153. ^ (PDF). Archived from the original (PDF) on October 2, 2013.
  154. ^ "Единая ставка подоходного налога с физических лиц / Editorial / Monitorul fiscal FISC.md". monitorul.fisc.md. from the original on 2018-10-02. Retrieved 2018-10-01.
  155. ^ "Corporate income tax / Taxes on profits / Other taxes and duties / Tax / Public Services for Businesses- Monaco". en.service-public-entreprises.gouv.mc. from the original on 2020-08-13. Retrieved 2020-01-14.
  156. ^ "Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. from the original on 2013-01-30. Retrieved 2013-02-04.
  157. ^ "Monaco Tax System. Monte Carlo Tax Haven". Yourmonaco.com. Retrieved 2013-02-04.
  158. ^ "Montenegro Corporate Tax Law". from the original on 2015-01-02. Retrieved 2015-01-02.
  159. ^ a b c "Montenegro Tax Guide". Montenegro Guides. January 20, 2019. from the original on February 2, 2019. Retrieved February 2, 2019.
  160. ^ "Montenegro - Individual - Taxes on personal income".
  161. ^ . KPMG. 26 February 2018. Archived from the original on 12 June 2018. Retrieved 22 April 2018.
  162. ^ a b Exportations (AMDIE), Agence Marocaine de Développement des Investissements et des. "Doing Business with Morocco - Investissement & Export | Morocco Now". Morocco Now by AMDIE. from the original on 2021-09-22. Retrieved 2021-09-22.
  163. ^ "Morocco Corporate - Other taxes". PWC. 26 February 2018. from the original on 27 April 2019. Retrieved 10 February 2019.
  164. ^ a b c d "Namibia Tax Reference and Rate Card 2017" (PDF). PriceWaterhouseCoopers Namibia. PWC Namibia. (PDF) from the original on 2017-03-29. Retrieved 2018-05-08.
  165. ^ "Nepal Federal Budget FY 2076-77: Income Tax Slabs, Rates and Concessions". Nepalisansar. 13 Nov 2019. from the original on 25 July 2019. Retrieved 13 November 2019.
  166. ^ . ekantipur.com. Archived from the original on July 12, 2007.
  167. ^ Loecken, Benjamin J. (2018-02-10). "Nepal's Extravagant 288% Import Tax". Grassroots News International. from the original on 2019-06-23. Retrieved 2019-06-23.
  168. ^ "Tarieven voor de vennootschapsbelasting". www.belastingdienst.nl. from the original on 2021-07-09. Retrieved 2021-07-07.
  169. ^ "Netherlands - Individual - Taxes on personal income". taxsummaries.pwc.com. Retrieved 2022-08-21.
  170. ^ . Archived from the original on 2014-04-17. Retrieved 2014-04-20.
  171. ^ "Tax rates for individuals". www.ird.govt.nz. from the original on 2021-09-22. Retrieved 2021-09-22.
  172. ^
November 26, 2023
list, countries, rates, this, article, needs, additional, citations, verification, please, help, improve, this, article, adding, citations, reliable, sources, unsourced, material, challenged, removed, find, sources, news, newspapers, books, scholar, jstor, jul. This article needs additional citations for verification Please help improve this article by adding citations to reliable sources Unsourced material may be challenged and removed Find sources List of countries by tax rates news newspapers books scholar JSTOR July 2023 Learn how and when to remove this template message A comparison of tax rates by countries is difficult and somewhat subjective as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub national unit The list focuses on the main types of taxes corporate tax individual income tax and sales tax including VAT and GST and capital gains tax but does not list wealth tax or inheritance tax Federal Sales TaxesSome other taxes for instance property tax substantial in many countries such as the United States and payroll tax are not shown here The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country The tax rates displayed are marginal and do not account for deductions exemptions or rebates The effective rate is usually lower than the marginal rate The tax rates given for federations such as the United States and Canada are averages and vary depending on the state or province Territories that have different rates to their respective nation are in italics Contents 1 Tax rates by countries and territories 2 See also 3 Notes 4 References 5 External linksTax rates by countries and territories editCountry Corporate tax excl dividend taxes Individual Income tax 1 VAT or GST or Sales tax Capital gains tax 2 Further readingLowest marginal rate Highest marginal rate nbsp Afghanistan 20 3 0 4 20 4 0 5 However in Taliban run areas small fees have been illegally added to some groceries 6 Taxation in Afghanistan nbsp Albania 15 7 0 8 23 8 20 standard rate 6 tourism services 9 15 Taxation in Albania nbsp Algeria 26 highest rate 19 lowest rate 10 0 11 35 11 19 standard rate 12 9 basic items 12 15 resident 20 non resident Taxation in Algeria nbsp American Samoa 34 7 4 13 14 6 14 0 15 14 Taxation in American Samoa nbsp Andorra 10 16 0 17 10 17 4 5 standard rate 9 5 banking services 2 5 1 or 0 reduced rates 18 Taxation in Andorra nbsp Angola 30 19 0 19 17 19 10 19 10 Taxation in Angola nbsp Anguilla 0 20 0 20 0 20 Taxation in Anguilla nbsp Antigua and Barbuda 25 21 0 22 15 23 nbsp Argentina 30 for residents15 for non residents 24 9 24 35 24 21 24 15 Taxation in Argentina nbsp Armenia 18 25 22 25 22 25 20 25 10 20 Taxation in Armenia nbsp Aruba 25 26 7 26 58 95 26 1 5 turnover tax 26 Taxation in Aruba nbsp Australia 30 standard rate 25 base entity rate 27 Note 1 0 27 45 28 Note 2 10 standard rate 0 essential items 27 0 45 Same as income tax rate Taxation in Australia nbsp Austria 25 29 0 29 55 29 20 standard rate 13 tourism services 10 basic items 29 27 5 Taxation in Austria nbsp Azerbaijan 20 30 14 30 25 30 18 30 25 Taxation in Azerbaijan nbsp Azores 13 6 available to SMEs and applicable up to a taxable profit of 15000 31 16 8 general rate 0 0 for monthly salaries up to 654 social security charges 32 36 2 for monthly salaries above 25 200 social security charges 33 4 reduced rate 9 intermediate rate 16 standard rate 34 Taxation in Portugal nbsp Bahamas 35 0 36 0 0 8 8 social security tax 12 standard rate 37 Taxation in the Bahamas nbsp Bahrain 0 38 0 10 standard rate 0 essential goods Taxation in Bahrain nbsp Bangladesh 39 32 5 40 0 25 15 Taxation in Bangladesh nbsp Barbados citation needed 5 5 on profits not over BBD 1 million 3 0 over BBD 1 million but not over BBD 20 million 2 5 over BBD 20 million but not over BBD 30 million 1 0 over BBD 30 million 41 25 38 17 5 standard rate 7 5 hotel services Taxation in Barbados nbsp Belarus 42 20 48 12 income tax 1 mandatory insurance 35 social security 48 12 income tax 1 mandatory insurance 35 social security 20 standard rate 10 reduced rate Taxation in Belarus nbsp Belgium 39 25 43 55 when single secluded 50 when legally married 79 5 20 5 mandatory social security tax 50 federal 44 30 89EUR regional 3 9 municipal 45 21 standard rate 12 restaurants 6 essential and selected goods Taxation in Belgium nbsp Belize 0 75 lowest rate 19 highest rate 0 25 12 5 0 In general exempted except in some specific cases Taxation in Belize nbsp Benin citation needed 35 10 35 18 Taxation in Benin nbsp Bermuda 0 46 0 0 Taxation in Bermuda nbsp Bhutan 26 0 25 47 Taxation in Bhutan nbsp Bolivia 29 0 25 13 Taxation in Bolivia nbsp Bosnia and Herzegovina 10 48 10 17 48 Taxation in Bosnia and Herzegovina nbsp Botswana 22 0 25 14 25 Taxation in Botswana nbsp Brazil 39 40 highest rate for financial institutions insurance and capitalisation companies 34 highest rate 24 lowest rate 15 10 in profits exceeding BR 20 000 49 9 Social Contribution Tax or 15 for financial institutions insurance and capitalisation companies 50 0 51 47 5 27 5 income tax rate applied to annual income exceeding BR 55 976 15 52 20 top social security tax rate for self employed workers 53 17 18 19 state tax rate 0 to 300 federal tax rate 54 Note 3 22 5 Taxation in Brazil nbsp Brunei 1 sole propietorships and partnerships 18 5 all other businesses 55 0 56 Taxation in Brunei nbsp Bulgaria 10 5 on distribution of profit 10 10 18 social security fund tax 20 9 on hotel and camping accommodation Taxation in Bulgaria nbsp Burkina Faso 27 5 0 25 18 Taxation in Burkina Faso nbsp Burundi 57 35 0 35 18 Taxation in Burundi nbsp Cambodia 20 0 20 10 Taxation in Cambodia nbsp Cameroon 42 31 5 10 35 19 25 Taxation in Cameroon nbsp Canada 26 5 31 higher rate 9 13 lower rate 58 19 15 federal 4 in Nunavut 59 to 27 53 12 53 federal 15 in Quebec 60 61 62 54 33 federal 21 in Nova Scotia to 44 5 33 federal 11 5 in Nunavut 59 62 5 5 federal tax in Alberta to 15 5 federal tax 10 provincial tax in New Brunswick 63 27 Taxation in Canada nbsp Cape Verde 25 16 5 27 5 15 Taxation in Cape Verde nbsp Cayman Islands 0 64 0 64 0 64 65 Note 4 Taxation in the Cayman Islands nbsp Central African Republic 30 66 50 66 19 Taxation in the Central African Republic nbsp Chad 20 Taxation in Chad nbsp Chile 67 27 68 0 for monthly taxable incomes not over US 950 35 for monthly taxable incomes over US 8400 69 19 Taxation in Chile nbsp China 39 25 standard rate 70 15 concession rate for high tech companies 71 0 45 72 73 13 standard rate 56 9 energy books transportation etc 6 other services 0 goods and services for export 20 Taxation in China nbsp Colombia 42 35 74 0 75 35 non labor income 39 labor income 75 19 standard rate 5 or 0 reduced rates 10 standard rate 20 lotteries gaming or similar activities 76 Taxation in Colombia nbsp Comoros 35 Taxation in Comoros nbsp Cook Islands 30 highest rate 20 lowest rate 18 5 30 15 Taxation in Cook Islands nbsp DR Congo 35 0 40 20 highest rate 5 lowest rate Taxation in the Democratic Republic of the Congo nbsp Congo 30 77 18 9 78 Taxation in the Republic of the Congo nbsp Costa Rica 30 0 25 13 standard rate 4 private healthcare and plane tickets 2 medicines and private education 1 essential foods and agriculture 79 Taxation in Costa Rica nbsp Croatia 42 18 for profits over 3 million kn 12 for profits not over 3 million kn 12 40 25 standard rate 80 13 certain essential groceries 10 Taxation in Croatia nbsp Cuba 81 30 15 50 20 highest rate 2 5 lowest rate Taxation in Cuba nbsp Curacao 22 9 75 46 5 6 7 or 9 Taxation in Curacao nbsp Cyprus 39 12 5 0 35 19 standard rate 5 or 0 reduced rates 20 Taxation in Cyprus nbsp Czech Republic 82 83 19 84 20 1 15 deductible tax 45 medicare and social security if an employee 22 5 if self employed 85 45 7 peaks for employee gross annual income of 90 000 or more 39 for gross annual income of 450 000 or more 21 standard rate 86 15 or 10 reduced rates 15 Taxation in the Czech Republic nbsp Denmark 87 22 25 depending on business 39 8596 34 63 for unemployed first DKK46 000 US 7 245 6 172 per year is deductible 88 89 8 100 8 12 09 26 3 15 57 11 90 91 25 42 Taxation in Denmark nbsp Djibouti 25 Taxation in Djibouti nbsp Dominica 25 92 0 35 15 Taxation in Dominica nbsp Dominican Republic 27 0 25 18 Taxation in Dominican Republic nbsp East Timor 10 Taxation in East Timor nbsp Ecuador 25 93 0 35 12 standard rate 15 luxury goods 0 exports 35 Taxation in Ecuador nbsp Egypt 94 22 5 on taxable corporate profits 5 on distribution of profit 0 22 5 14 standard rate 10 professional services 0 exports Taxation in Egypt nbsp El Salvador 30 0 30 13 Taxation in El Salvador nbsp Equatorial Guinea 35 0 35 15 Taxation in Equatorial Guinea nbsp Eritrea 34 Taxation in Eritrea nbsp Estonia 95 0 20 on distribution or 14 on distribution below the 3 previous years average 55 4 20 income tax 33 social tax 1 6 unemployment insurance 0 8 employer s unemployment insurance 0 on dividends 58 4 33 social tax 1 6 unemployment insurance 0 8 employer s unemployment insurance 2 funded pension 14 employer s dividends tax 7 on lower tax range dividends 20 standard rate 9 reduced rate 20 Taxation in Estonia nbsp Eswatini Swaziland 27 5 33 15 Taxation in Eswatini nbsp Ethiopia 30 96 0 35 Taxation in Ethiopia nbsp Falkland Islands 26 0 26 0 15 Taxation in Falkland Islands nbsp Micronesia 21 Taxation in Micronesia nbsp Fiji 20 97 0 20 9 Taxation in Fiji nbsp Finland 20 98 0 8 40 social security tax 99 20 for unemployed 66 75 in Halsua for the members of the Orthodox Church of Finland 31 25 national tax rate 23 5 municipal tax 9 9 social security tax 2 1 church tax 100 24 standard rate 14 food and fodder 10 medicines and public transport 34 Taxation in Finland nbsp France 26 5 on profits over 38 120 15 not over 38 120 0 49 45 4 tax on high incomes or incomes over 500 000 101 20 standard rate 10 restaurants transportation and tourism services 5 5 utilities 2 1 press 30 plus an additional 4 for high earners Taxation in France nbsp French Polynesia 25 Taxation in French Polynesia nbsp Gabon 35 5 35 18 Taxation in Gabon nbsp Gambia 31 0 30 Taxation in Gambia nbsp Germany 29 65 102 14 first 9 169 is free from income tax 47 475 45 income tax 5 5 solidarity surcharge based on the total tax bill 19 standard rate 7 reduced rate 25 Taxation in Germany nbsp Georgia 103 0 15 on distribution of profit 20 5 on dividend interest and royalty 18 Taxation in Georgia nbsp Ghana 25 25 3 Taxation in Ghana nbsp Gibraltar 10 17 40 0 Taxation in Gibraltar nbsp Greece 22 9 zero tax for annual income under 8633 33 44 24 standard rate 13 food health and tourism services 6 theater tickets books and medicine VAT is reduced by 30 for the islands of Leros Lesvos Kos Samos Chios i e 17 9 4 15 Taxation in Greece nbsp Grenada 28 Taxation in Grenada nbsp Guatemala 42 25 5 7 12 Taxation in Guatemala nbsp Guernsey 0 104 0 if earning under 658 67 a month 105 20 6 6 11 3 Social Security 105 0 106 Taxation in Guernsey nbsp Guinea 25 Taxation in Guinea nbsp Guinea Bissau 35 Taxation in Guinea Bissau nbsp Guyana 107 30 28 on Annual salary less than 1 560 000 GYD 108 40 on Annual salary above 1 560 000 GYD 108 14 standard rate 0 reduced rate Taxation in Guyana 108 nbsp Haiti 30 109 0 30 110 10 109 Taxation in Haiti nbsp Honduras 25 Taxation in Honduras nbsp Hong Kong 111 16 5 on profits over HK 2 million 8 25 on profits not over HK 2 million 0 15 0 Taxation in Hong Kong nbsp Hungary 9 15 18 social security 27 standard rate 18 reduced rate 5 milk egg pork chicken meat internet service restaurant services medicines and books 15 Taxation in Hungary nbsp Iceland 42 20 0 On income up to 152 807 ISK 112 46 24 standard rate 11 reduced rate 22 Taxation in Iceland nbsp India 22 highest 15 lowest inclusive of surcharge amp cess 113 0 0 250 000 5 250 001 500 000 20 500 001 1 000 000 Scheme I with deductions 0 0 500 000 10 500 001 750 000 15 750 001 1 000 000 20 1 000 001 1 250 000 25 1 250 001 1 500 000 Scheme II without deductions 30 1 000 001 amp Scheme I with deductions 30 1 500 001 amp Scheme II without deductions 4 cess clarification needed and highest surcharge of 25 is applied on income tax This makes the effective tax rate 39 28 18 12 5 0 varies by commodity see GST rates in India 114 115 15 Taxation in India nbsp Indonesia 22 5 35 11 Taxation in Indonesia nbsp Iran 25 0 35 9 highest rate 0 reduced rate Taxation in Iran nbsp Iraq 15 116 3 117 15 0 300 118 Taxation in Iraq nbsp Ireland 12 5 20 first 1 650 per year is deductible 52 40 income tax 12 social insurance contributions on incomes above 70 000 23 goods 9 13 5 services 0 certain items of food 33 Taxation in Ireland nbsp Isle of Man 0 10 20 20 standard rate 5 home renovations Taxation in Isle of Man nbsp Israel 23 119 0 for monthly income under 6 330 50 17 standard rate 0 fruits and vegetables 25 Taxation in Israel nbsp Italy 27 9 24 3 9 municipal 23 first 8 500 per year is deductible 47 43 income tax 4 special added tax 22 standard rate 10 reduced rate 4 food and books 26 Taxation in Italy nbsp Ivory Coast 25 Taxation in Ivory Coast nbsp Jamaica 33 3 standard rate 25 reduced rate for small companies 0 25 on income over J 1 500 000 20 services 16 5 goods Taxation in Jamaica nbsp Japan 120 29 74 121 15 105 5 105 national 10 local 55 45 national 10 local 10 standard rate 8 groceries and takeout food and subscription newspaper 20 315 Taxation in Japan nbsp Jersey 39 0 0 20 122 5 123 Taxation in Jersey nbsp Jordan 42 20 0 25 124 16 Taxation in Jordan nbsp Kazakhstan 42 20 102 3 10 10 for residents 15 for non residents 13 Taxation in Kazakhstan nbsp Kenya 30 102 10 30 for citizens 35 for non citizens 16 standard rate 12 electricity and fuel 0 food Taxation in Kenya nbsp Kiribati 35 Taxation in Kiribati nbsp Kosovo 125 10 highest rate 0 lowest rate 0 10 18 standard rate 8 basic items Taxation in Kosovo nbsp Kuwait 16 highest rate 7 5 lowest rate 126 Rate of 15 typically applies except for regions under Saudi control where it s 7 5 tax plus add a possible 1 tax for Zakat 0 0 Taxation in Kuwait nbsp North Korea 127 25 0 20 4 highest rate 2 lowest rate Taxation in North Korea nbsp Kyrgyzstan 10 128 10 12 standard rate 5 highest rate 1 lowest rate Taxation in Kyrgyzstan nbsp Laos 35 Taxation in Laos nbsp Latvia 0 20 on distribution of profit 129 20 130 31 4 21 standard rate 12 Medical products domestic public transport 5 Fresh fruits and vegetables books newspapers 131 20 132 Taxation in Latvia nbsp Lebanon 42 17 2 25 11 Taxation in Lebanon nbsp Lesotho 25 Taxation in Lesotho nbsp Liberia 25 133 Taxation in Liberia nbsp Libya 24 5 20 corporate tax plus a 4 Jehad tax plus a 0 5 tax on corporate income to pay for stamp duties 134 Taxation in Libya nbsp Liechtenstein 135 136 12 5 3 137 22 4 138 7 7 standard rate 3 8 lodging services 2 5 reduced rate 139 0 for share sales 24 for real estate Taxation in Liechtenstein nbsp Lithuania citation needed 15 140 31 2 42 77 21 standard rate 9 publications accommodation services etc 5 medicine newspapers and magazines etc 0 certain goods and services 15 Taxation in Lithuania nbsp Luxembourg 28 69 17 income tax 1 19 unemployment fund contribution 6 0 10 5 municipal trade tax 141 8 45 78 42 142 3 78 unemployment fund surcharge 143 17 standard rate 3 reduced rate Taxation in Luxembourg nbsp Macau 39 12 0 12 0 106 Taxation in Macau nbsp Madagascar 20 Taxation in Madagascar nbsp Madeira 5 available to licensed companies in the International Business Centre of Madeira 13 available to SMEs and applicable up to a taxable profit of 15000 20 general rate 0 0 for monthly salaries up to 659 social security charges 33 45 1 for monthly salaries above 25 275 social security charges 33 5 reduced rate 12 intermediate rate 22 standard rate 144 Taxation in Madeira nbsp Malawi 30 Taxation in Malawi nbsp Malaysia 39 24 highest rate 18 lowest rate 0 30 145 11 for EPF 146 0 5 for SOCSO 147 10 standard rate for goods 7 services 5 reduced rate for goods 148 Goods and Services Tax Malaysia nbsp Maldives 149 15 highest rate 8 lowest rate 150 0 0 for expatriates 15 for nationals 6 151 Taxation in Maldives nbsp Mali 30 Taxation in Mali nbsp Malta 35 unless eligible for 30 rebate 0 35 18 7 and 5 for certain goods and services Taxation in Malta nbsp Marshall Islands 0 8 lowest rate 3 highest rate 0 12 152 4 highest rate 2 lowest rate Taxation in Marshall Islands nbsp Mauritania 25 Taxation in Mauritania nbsp Mauritius 15 10 15 15 Taxation in Mauritius nbsp Mexico 39 30 153 1 92 35 reduction of deductions topes 16 Taxation in Mexico nbsp Moldova 39 12 12 154 12 24 for social security 20 standard rate 10 HoReCa Taxation in Moldova nbsp Monaco 0 25 for companies generating more than 25 of their turnover outside Monaco 155 0 156 19 6 highest rate 5 5 lowest rate 157 Taxation in Monaco nbsp Mongolia 10 10 10 Taxation in Mongolia nbsp Montenegro 9 158 159 9 first 720 159 12 65 11 national tax 15 municipality surtax on income tax 159 15 for entrepreneurs on their worldwide income 160 21 161 7 essential goods basic foodstufs water pharmaceuticals books tourism services etc 0 postal services education social security services healthcare insurance etc Taxation in Montenegro nbsp Montserrat 20 Taxation in Montserrat nbsp Morocco 31 highest rate 10 lowest rate 102 162 0 38 162 20 standard rate 14 10 7 reduced rates 163 Taxation in Morocco nbsp Mozambique 32 Taxation in Mozambique nbsp Myanmar 22 Taxation in Myanmar nbsp Namibia 32 164 0 164 37 164 15 164 Taxation in Namibia nbsp Nauru 25 Taxation in Nauru nbsp Nepal 30 higher rate for financial companies 25 standard rate 20 reduced rate for manufacturing companies 5 on profit distribution 10 mandatory bonus to employees 0 1 social security tax 36 Including 20 additional tax 165 13 standard rate 166 288 for imported vehicles 167 Taxation in Nepal nbsp Netherlands 25 on profits over 245 001 15 168 not over 245 000 0 first 8 700 per year is tax free 49 50 169 21 standard rate 9 essential and selected goods 25 Taxation in the Netherlands nbsp New Zealand 28 10 5 170 39 171 15 Taxation in New Zealand nbsp New Caledonia 172 30 0 40 25 on local income of non residents 173 Taxation in New Caledonia nbsp Nicaragua 30 Taxation in Nicaragua nbsp Niger 30 174 7 174 Taxation in Niger nbsp Nigeria 30 7 24 7 5 Taxation in Nigeria nbsp Niue 0 12 5 Taxation in Niue nbsp Norfolk Island 0 Taxation in Norfolk Island nbsp North Macedonia 39 10 10 18 18 standard rate 5 reduced rate Taxation in North Macedonia nbsp Norway 175 23 176 0 for yearly income under 70 000 NOK 46 4 22 8 2 social security contribution bracket tax from 1 8 to 16 2 minus deductions 176 25 standard rate 15 food and drink in shops 10 transportation cinema and hotel services 22 Taxation in Norway nbsp Oman 15 177 178 0 5 Taxation in Oman nbsp Pakistan 0 for certain tech startup companies with a technology basis and other financial restrictions 179 29 180 0 for income under PKR 600000 annum 35 17 3 for non registered standard GST rate 0 basic food items Taxation in Pakistan nbsp Palau 0 Taxation in Palau nbsp Palestine 15 5 15 14 5 Taxation in Palestine nbsp Panama 25 0 27 7 standard rate 15 tobacco 10 alcohol and hotels 5 essential goods Taxation in Panama nbsp Papua New Guinea 30 Taxation in Papua New Guinea nbsp Paraguay 10 8 10 10 Taxation in Paraguay nbsp Peru 42 30 0 30 16 standard rate 2 municipal promotional tax 0 118 impuesto selectivo al consumo liquor cigarettes etc Taxation in Peru nbsp Philippines 30 0 35 12 standard rate 0 reduced rate Taxation in the Philippines nbsp Pitcairn Islands 0 0 181 0 Taxation in Pitcairn Islands nbsp Poland 182 19 9 for small taxpayer those with revenue in a given tax year not exceeding the equivalent of 1 2 million and that have small taxpayer status 182 9 for income under 30 000 zlotych per year 0 income tax 183 9 Health Insurance non deductible 184 41 or 45 32 Income tax 9 health insurance 4 solidarity tax above 1 000 000 zlotych per year 185 Self employed23 9 or 27 9 not deduction first 30 000 zlotych 19 flat income tax 4 9 health insurance 4 solidarity tax above 1 milion zlotych 23 standard rate 8 or 5 reduced rates 19 Taxation in Poland nbsp Portugal 39 21 in mainland 14 5 64 48 income tax 5 solidarity rate 11 social security 23 standard rate 13 intermediate rate 6 reduced rate 28 2 Taxation in Portugal nbsp Puerto Rico 20 186 0 16 proposed 33 34 11 5 Taxation in Puerto Rico nbsp Qatar 39 10 0 0 Taxation in Qatar nbsp Romania 16 or 1 revenue for micro entities with at least one employee or 3 for micro enterprises with no employees 187 35 25 social security CAS 10 health insurance CASS 0 income tax for IT workers people with disabilities 187 45 25 social security CAS 10 health insurance CASS 10 income tax after CAS and CASSSelf employed PFA 25 CAS if earning more than 12 minimum wages in a year 10 CASS taxable sum capped at 12 minimum wages per year e g you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22 800 for the whole year 10 income tax 187 19 standard rate 9 food medicines books newspapers and hotel services 5 reduced rate 42 10 Taxation in Romania nbsp Russia 39 20 3 13 15 for those earning more than 5 mil roubles a year 188 35 for non residents 20 standard rate 10 books certain items of food and children goods 0 house or flat Taxation in Russia nbsp Rwanda 30 0 30 18 Taxation in Rwanda nbsp Saint Kitts and Nevis 33 189 0 nbsp Saint Barthelemy 0 0 0 0 Taxation in Saint Barthelemy nbsp Saint Lucia 30 Taxation in Saint Lucia nbsp Saint Martin 20 10 for small taxpayer those with revenue in a given tax year not exceeding the equivalent of 40 000 Taxation in Saint Martin nbsp Saint Pierre and Miquelon 33 3 15 for small taxpayer those with revenue in a given tax year not exceeding the equivalent of 600 000 Taxation in Saint Pierre and Miquelon nbsp Saint Vincent and the Grenadines 30 Taxation in Saint Vincent and the Grenadines nbsp Samoa 27 Taxation in Samoa nbsp San Marino 17 9 35 0 standard rate 17 imported goods Taxation in San Marino nbsp Sao Tome and Principe 25 Taxation in Sao Tome and Principe nbsp Sark 0 190 0 0 Note There are taxes on property and personal capital maximum at 6 500 0 Taxation in Sark nbsp Saudi Arabia 191 2 fully Saudi national owned businesses 2 15 taxed at Zakat rate for the Saudi perentage of ownership 15 for all other ownership 0 15 Taxation in Saudi Arabia nbsp Senegal 42 25 0 50 20 Taxation in Senegal nbsp Serbia 192 15 193 10 25 additional contributions for state health pension and unemployment funds 194 20 standard rate 195 196 10 or 0 reduced rates 15 Taxation in Serbia nbsp Seychelles 33 7 15 15 Taxation in Seychelles nbsp Sierra Leone 25 Taxation in Sierra Leone nbsp Singapore 17 197 0 22 20 tax on pension 8 Taxation in Singapore nbsp Sint Maarten 34 5 12 50 47 50 5 Taxation in Sint Maarten nbsp Slovakia 21 on profits over 100 000 15 profits under 100 000 21 25 198 20 standard rate citation needed 10 books and medicines 25 Taxation in Slovakia nbsp Slovenia 39 19 16 50 22 standard rate or 9 5 food building and renovation transport tickets media or 5 books newspaper 27 5 Taxation in Slovenia nbsp Solomon Islands 30 Taxation in Solomon Islands nbsp Somalia 0 no tax system in place so 0 applies in every category 199 0 0 0 Taxation in Somalia nbsp South Africa 28 200 0 below threshold 45 15 201 18 Taxation in South Africa nbsp South Korea 42 24 2 102 6 1 8 202 42 203 11 4 202 10 Taxation in South Korea nbsp South Sudan 30 Taxation in South Sudan nbsp Spain 39 25 in mainland 4 in nbsp Canary Islands 0 first 5 550 per year is tax free State half 47 Regional half 45 54 depending on the region Social security 6 45 worker contribution 30 4 company contribution 21 standard rate 10 or 4 reduced rates 26 204 Taxation in Spain nbsp Sri Lanka 39 30 highest rate 15 lowest rate 102 0 15 if annual income is more than LKR 2 5 million 12 standard rate 8 or 0 reduced rates Taxation in Sri Lanka nbsp Sudan 5 special exempt companies 15 most other companies 205 nbsp Suriname 36 206 8 first SRD2 646 per year is deductible 38 207 Taxation in Suriname nbsp Sweden 20 6 208 32 first US 1 930 per year is deductible 52 32 average municipality income tax 20 state income tax 209 210 25 standard rate 12 or 6 reduced rate 211 30 Taxation in Sweden nbsp Switzerland 42 17 92 102 0 59 7 10 6 mandatory social security contributions 212 11 5 federal 213 28 025 cantonal Geneva 214 9 69 communal Avully and Chancy both canton of Geneva 214 3 04 church tax roman catholic and protestant in Geneva 214 7 7 standard rate 3 8 or 2 5 reduced rates Taxation in Switzerland nbsp Syria 39 22 5 15 Taxation in Syria nbsp Taiwan 39 20 215 5 40 5 216 Taxation in Taiwan nbsp Tajikistan 217 13 25 non residents 5 13 25 non residents 18 Taxation in Tajikistan nbsp Tanzania 30 15 30 18 Taxation in Tanzania nbsp Thailand 20 0 35 7 Taxation in Thailand nbsp Togo 27 Taxation in Togo nbsp Tokelau 0 Taxation in Tokelau nbsp Tonga 25 Taxation in Tonga nbsp Trinidad and Tobago 30 0 30 12 5 Taxation in Trinidad amp Tobago nbsp Tunisia 42 30 0 35 18 standard rate 12 or 6 reduced rate Taxation in Tunisia nbsp Turkey 39 25 15 40 20 standard rate 10 clothing 1 certain food items 56 Taxation in Turkey nbsp Turkmenistan 8 Taxation in Turkmenistan nbsp Turks and Caicos Islands 0 Taxation in Turks and Caicos Islands nbsp Tuvalu 30 Taxation in Tuvalu nbsp Uganda 30 218 18 219 Taxation in Uganda nbsp Ukraine 18 220 0 221 18 common rate 20 some activities 22 social security 222 2 non refundable turnover tax during martial law Alternative VAT 20 standard rate 7 or 0 reduced rates Taxation in Ukraine nbsp United Arab Emirates 0 free zone companies 223 as well as mainland companies with less than 375 000 AED a year in profit 224 may need to fill out a tax return 9 for mainland companies with a net profit over AED 375 000 annually taxation paid to other countries credited towards UAE taxation tax return required 224 0 225 5 225 0 226 Taxation in United Arab Emirates nbsp United Kingdom 227 25 228 32 20 Income Tax 12 Class I NI 0 Income Tax on first 12 570 229 63 25 63 25 in 100k 125k band 40 20 due to loss of tax free band until 125k 3 NI excluding employer NI back down to 45 NI above 125k 2 Class I NI for over 4189 pm 47 over 125 140 229 20 standard rate 5 home energy and renovations 0 life necessities groceries water prescription medications medical equipment and supplies public transport children s clothing books and periodicals 230 28 for gains on residential property 20 for other chargeable assets 231 Taxation in the United Kingdom National Insurance nbsp United States 21 federal up to 21 with credit of tax paid towards other countries 10 federal 0 3 07 state 0 3 8398 local federal standard deduction of 12550 USD for single taxpayers 51 6 in Portland Oregon 37 federal tax 232 9 9 state tax 233 4 7 city tax 234 11 5 highest prevailing marginal state and local sales tax rate 0 lowest prevailing marginal rate 20 Taxation in the United States nbsp Uruguay 42 25 0 30 22 standard rate 11 lowest rate 0 extent Taxation in Uruguay nbsp Uzbekistan 42 12 standard rate 20 banks and mobile communication operators 12 15 highest rate 0 lowest rate Taxation in Uzbekistan nbsp Vanuatu 0 0 0 0 Taxation in Vanuatu nbsp Venezuela 42 34 0 34 16 standard rate 8 reduced rate Taxation in Venezuela nbsp Vietnam 39 20 5 35 235 10 Taxation in Vietnam nbsp British Virgin Islands 0 236 0 Taxation in the British Virgin Islands nbsp U S Virgin Islands 21 38 50 237 Taxation in United States Virgin Islands nbsp Wallis and Futuna 0 0 0 0 Taxation in Wallis and Futuna nbsp Yemen 20 238 10 15 2 Taxation in Yemen nbsp Zambia 30 239 10 30 16 Taxation in Zambia nbsp Zimbabwe 25 0 45 15 standard rate 0 on selected items Taxation in ZimbabweSee also editCorporate tax haven List of countries by social welfare spending List of countries by tax revenue as percentage of GDP List of countries by inheritance tax rates Tax Freedom Day Tax haven Tax rates in Europe VAT rates around the world Welfare stateNotes edit Businesses with annual turnover above A 2 million pay 30 all other business pay the lower 26 rate Excludes 2 Medicare levy Excludes 1 5 Medicare Levy Surcharge Previously 50 5 which included an additional 2 deficit levy which expired in June 2017 Average federal tax rate is 10 While there is no sales tax or GST the Cayman Islands impose various import duties on goods imported to the island nation References edit Economic Data and Statistics on World Economy and Economic Freedom www heritage org Archived from the original on 2017 12 16 Retrieved 2015 06 04 Capital gains tax CGT rates a b c Robertson Andrew 26 April 2017 Big business has a solution for the budget deficit Give us 12b ABC News Archived from the original on 4 May 2017 Retrieved 4 May 2017 a b Afghanistan Income Tax KPMG 14 June 2016 Archived from the original on 4 May 2017 Retrieved 4 May 2017 Mackenzie James 9 January 2017 Afghan businesses feel squeeze from government tax drive Reuters Archived from the original on 4 May 2017 Retrieved 4 May 2017 Taliban tax collectors help tighten insurgents grip in Afghanistan Reuters 6 November 2018 a b c Archived copy PDF Archived PDF from the original on 2021 07 19 Retrieved 2021 07 19 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link a b Albania Taxes on personal income PWC 1 December 2016 Archived from the original on 28 May 2017 Retrieved 4 May 2017 Albania cuts tourism tax to 6 pct Xinhua News 7 April 2017 Archived from the original on 7 April 2017 Retrieved 4 May 2017 Algeria Corporate Taxes on Income PWC Archived from the original on 29 September 2017 Retrieved 4 May 2017 a b Algeria Tax Guide 2013 PDF PKF Archived PDF from the original on 18 September 2017 Retrieved 4 May 2017 a b Algeria Other Taxes PWC 13 December 2016 Archived from the original on 29 September 2017 Retrieved 4 May 2017 Treasurer tells Fono wage tax should be repealed Samoa News 26 March 2014 Archived from the original on 30 May 2017 Retrieved 30 May 2017 a b c American Samoa Investment Guide 2014 PDF Office of the Governor Archived PDF from the original on 30 May 2017 Retrieved 30 May 2017 5 sales tax proposed for American Samoa Radio New Zealand 26 May 2015 Archived from the original on 30 May 2017 Retrieved 30 May 2017 Tremlett Giles 2011 12 27 Andorra gets a taste of taxation The Guardian London Archived from the original on 2012 11 20 Retrieved 2012 11 24 a b Andorra Tax Rates July 2018 Archived from the original on 18 March 2020 Retrieved 7 February 2020 International Tax Andorra Highlights 2017 PDF Deloitte Archived from the original PDF on 4 May 2017 Retrieved 4 May 2017 a b c d Angola Tax Guide 2016 17 PDF PKF June 2016 Archived PDF from the original on 4 May 2017 Retrieved 4 May 2017 a b c International Tax Anguilla Highlights 2017 PDF Deloitte Archived from the original PDF on 30 May 2017 Retrieved 30 May 2017 Corporate Tax Rates Table KPMG Global KPMG 2020 11 11 Archived from the original on 2021 04 28 Retrieved 2021 05 06 Individual Income Tax Rates Table KPMG Global KPMG 2020 11 11 Archived from the original on 2021 05 01 Retrieved 2021 05 06 Antigua Indirect Tax Guide KPMG Global KPMG 2020 10 28 Archived from the original on 2021 05 06 Retrieved 2021 05 06 a b c d Taxation and Investment in Argentina 2016 PDF Deloitte Archived PDF from the original on 4 May 2017 Retrieved 4 May 2017 a b c d International Tax Armenia Highlights 2021 PDF Deloitte Archived PDF from the original on 2021 05 12 Retrieved 2021 01 01 a b c d International Tax Aruba Highlights 2017 PDF Deloitte Archived from the original PDF on 4 May 2017 Retrieved 5 May 2017 a b c Changes to company tax rates Australian Tax Office Archived from the original on 2021 05 11 Retrieved 2021 05 11 Guest Ross 3 June 2016 Explainer what is the temporary deficit levy and why was it introduced The Conversation Archived from the original on 4 May 2017 Retrieved 5 May 2017 a b c d International Tax Austria Highlights 2017 PDF Deloitte Archived from the original PDF on 4 May 2017 Retrieved 5 May 2017 a b c d International Tax Azerbaijan Highlights 2017 PDF Deloitte Archived PDF from the original on 5 May 2017 Retrieved 5 May 2017 Diferencial Fiscal Competitivo www investinazores com Archived from the original on 2020 02 05 Retrieved 2020 02 05 Governo Regional dos Acores 2019 Despacho n º 1056 2019 Diario da Republica Archived from the original on February 5 2020 Retrieved February 5 2020 a b c Governo Regional da Madeira 2020 Despachon º 44 2020 PDF Jornal Oficial da Regiao Autonoma da Madeira Archived PDF from the original on 2020 09 22 Retrieved February 5 2020 Taxa normal de IVA nos Acores passa de 18 para 16 por cento a partir de 1 de julho portal azores gov pt in European Portuguese Retrieved 2022 09 27 Bahamas capital gains tax rates and property income tax Globalpropertyguide com Archived from the original on 2013 01 30 Retrieved 2013 02 04 Taxation and Investment Guides Bahamas Highlights 2013 Deloitte amp Touche PDF Archived from the original PDF on October 2 2013 BUDGET VAT to rise from 7 5 percent to 12 percent Bahamas Tribune archived from the original on 2018 07 02 retrieved 2018 06 30 Taxation and Investment Guides Bahrain Highlights 2013 Deloitte amp Touche PDF Archived from the original PDF on October 2 2013 a b c d e f g h i j k l m n o p q r s t u Revision skat og radgivning KPMG DK Kpmg dk Archived from the original PDF on 2018 12 26 Retrieved 2013 02 04 Budget FY22 Big tax cut for businesses Dhaka Tribune 2021 06 03 Archived from the original on 2021 07 24 Retrieved 2021 07 24 Archived copy PDF Archived PDF from the original on 2019 07 09 Retrieved 2019 07 09 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link a b c d e f g h i j k l m n o p q r FITA FITA Archived from the original on 2018 12 26 Retrieved 2013 02 04 De vennootschapsbelasting vanaf 2018 Archived from the original on 2018 07 22 Retrieved 2018 07 22 Belastingschijven Archived from the original on 2018 07 22 Retrieved 2018 07 22 GEMEENTEBELASTING 16 October 2015 Archived from the original on 2021 09 01 Retrieved 2021 09 23 EYGM Limited April 2018 2018 Worldwide Corporate Tax Guide PDF EY Worldwide Corporate Tax Guide 173 Archived PDF from the original on 2018 06 21 Retrieved 2018 06 21 Ministry of Finance Royal Government of Bhutan Mof gov bt Archived from the original on 2011 07 06 Retrieved 2013 02 04 a b Archived copy PDF Archived from the original PDF on 2011 07 06 Retrieved 2009 03 05 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link IRPJ Imposto sobre a renda das pessoas juridicas Receita Federal in Brazilian Portuguese Retrieved 2022 05 03 Contribuicao Social sobre o Lucro Liquido CSLL Receita Federal in Brazilian Portuguese Retrieved 2022 05 03 IRPF Imposto sobre a renda das pessoas fisicas Receita Federal Archived from the original on 2016 06 02 Retrieved 2016 06 05 Tabela do Imposto de Renda 2023 veja faixas aliquotas e como calcular economia uol com br in Brazilian Portuguese Retrieved 2023 04 01 Confira a nova tabela de contribuicao para a Previdencia Instituto Nacional do Seguro Social INSS in Brazilian Portuguese Retrieved 2023 04 01 Brazil Indirect Tax Guide KPMG Global KPMG October 28 2020 Archived from the original on September 13 2021 Retrieved September 13 2021 Ministry of Finance and Economy faqs corporate tax a b c 关于深化增值税改革有关政策的公告 国家税务总局 2019 03 20 Archived from the original on 2021 01 08 Retrieved 2020 09 02 Gaziano Todd F Index of Economic Freedom Heritage org Archived from the original on 2008 12 16 Retrieved 2013 02 04 Agency Canada Revenue 27 November 2019 Corporation tax rates Canada ca www cra arc gc ca Archived from the original on 17 July 2017 Retrieved 7 August 2015 a b Canadian income tax rates for individuals current and previous years Archived 2020 06 03 at the Wayback Machine Canada Revenue Agency Income tax rates Archived 2020 05 11 at the Wayback Machine Revenu Quebec Line 44000 Refundable Quebec abatement Archived 2020 06 03 at the Wayback Machine Canada Revenue Agency a b Quebec combined federal and provincial personal income tax rates 2020 Archived 2020 06 03 at the Wayback Machine Ernst amp Young International Tax Canada Highlights 2017 PDF Deloitte Archived from the original PDF on 27 May 2017 Retrieved 27 May 2017 a b c International Tax Cayman Islands Highlights 2017 PDF Deloitte Archived from the original PDF on 30 May 2017 Retrieved 30 May 2017 Duncan Charles 23 June 2016 18 month budget Gov t revenue tops 1 2B Cayman Compass Archived from the original on 30 May 2017 Retrieved 30 May 2017 a b Financial Freedom in Central African Republic FinancialFreedomIndex com Archived from the original on 2015 06 22 Retrieved 2015 05 22 Servicio de Impuestos Internos in Spanish Sii cl Archived from the original on 2018 12 26 Retrieved 2013 02 04 For corporate tax rate of 20 introduced by Law 20630 27 September 2012 in force from 1 January 2013 Preguntas Frecuentes www sii cl Archived from the original on 2015 10 24 Retrieved 2015 11 02 Sii Servicio de Impuestos Internos www sii cl in Spanish Archived from the original on 2018 09 16 Retrieved 2018 09 16 Taxation in China 大众创业 万众创新 税收优惠政策指引 www chinatax gov cn Archived from the original on 2021 06 05 Retrieved 2020 09 02 Zhao Wenpei 2015最新个人所得税税率表及计算方法 图 中国河南网 Retrieved 2016 08 27 permanent dead link KPMG China Income Tax KPMG Archived from the original on 2016 08 28 Retrieved 2016 08 27 Estatuto Tributario de los Impuestos Administrados por la Direccion General de Impuestos Nacionales ARTICULO 240 TARIFA GENERAL PARA PERSONAS JURIDICAS Archived 2017 12 02 at the Wayback Machine Retrieved 2021 01 25 a b Estatuto Tributario de los Impuestos Administrados por la Direccion General de Impuestos Nacionales ARTICULO 241 TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES Archived 2017 12 02 at the Wayback Machine Retrieved 2017 12 01 Colombia Individual Other taxes EYGM Limited April 2018 2018 Worldwide Corporate Tax Guide PDF EY Worldwide Corporate Tax Guide 342 Archived PDF from the original on 2018 06 21 Retrieved 2018 06 21 EYGM Limited April 2018 2018 Worldwide Corporate Tax Guide PDF EY Worldwide Corporate Tax Guide 346 Archived PDF from the original on 2018 06 21 Retrieved 2018 06 21 Finance Ministry Rates Archived from the original on 2019 12 18 Retrieved 2019 12 04 beograd com Strana nije nađena Emg rs 2011 02 14 Archived from the original on 2012 03 02 Retrieved 2013 02 04 Ley 113 Gaceta de Cuba PDF Archived from the original PDF on 2013 07 17 Retrieved 2014 03 15 Tax System EURAXESS Czech Republic Euraxess Archived from the original on September 5 2015 Retrieved August 25 2015 Czech Republic Highlights 2015 PDF Deloitte Archived from the original PDF on September 9 2015 Retrieved August 25 2015 AGN Tax Brochure 2016 Corporate Tax A European Comparison PDF AGN International Archived PDF from the original on 2016 10 13 Retrieved 2016 10 13 Zalohy na pojistne na duchodove pojisteni Ceska sprava socialniho zabezpeceni www cssz cz Archived from the original on 2018 10 04 Retrieved 2018 10 03 VAT LiveInternational VAT and GST rates VAT Live VAT Live Archived from the original on 2013 08 31 Retrieved 2013 03 24 SKAT Income tax rates Skat dk Archived from the original on 2013 02 20 Retrieved 2013 02 04 Gaeldende skattesatser skat dk Archived from the original on 2021 10 08 Retrieved 2021 09 22 Kommuneskatteprocenter og grundskyldspromiller Top 20 2018 Skatteministeriet www skm dk Archived from the original on 2018 06 21 Retrieved 2018 07 06 Personskatteloven Skatteministeriet in Danish Retrieved 2023 06 04 Danmarkskort over kommuneskatter Skatteministeriet in Danish Retrieved 2023 06 04 Inland Revenue Division Dominica Inland Revenue Division Dominica Archived from the original on 2019 10 06 Retrieved 2019 06 10 Declaracion Impuesto a la Renta 2018 Servicio de Rentas Internas del Ecuador Archived from the original on 2019 04 21 Retrieved 2019 04 19 Income Tax law in Egypt Incometax gov eg Archived from the original on 2018 12 26 Retrieved 2013 02 04 Estonian tax basics Republic of Estonia Archived from the original on 2021 05 10 Retrieved 2021 05 09 The corporate tax rate is generally a flat 20 calculated as 20 80 from taxable net payment Tax rates in Ethiopia PWE report Archived copy PDF Archived from the original PDF on 2017 10 31 Retrieved 2018 01 26 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Finland Ministry of Finance Archived from the original on 2013 06 19 Retrieved 2014 02 07 Verohallinto gt Tyonantajan ja tyontekijan elake ja vakuutusmaksuprosentit 2014 Archived from the original on 2014 07 14 Retrieved 2014 07 17 Archived copy PDF Archived PDF from the original on 2020 01 26 Retrieved 2020 11 19 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Income tax Your Europe Citizens Archived from the original on 2022 02 22 Retrieved 2017 03 24 a b c d e f g Tax rates tool test page KPMG 10 November 2017 Archived from the original on 28 February 2016 Retrieved 3 March 2016 Taxation Invest in Georgia Archived from the original on 2021 09 22 Retrieved 2021 09 22 2017 Worldwide Corporate Tax Guide www ey com Archived from the original on 2019 02 02 Retrieved 2022 02 22 a b Guernsey Channel Islands Individual Significant developments a b 404 taxsummaries pwc com Archived from the original on 2021 09 22 Retrieved 2021 09 22 a href Template Cite web html title Template Cite web cite web a Cite uses generic title help Guyana Highlights 2013 PDF Deloitte Retrieved 2013 05 17 permanent dead link a b c Income Tax Guyana Revenue Authority Gra gov gy Archived from the original on 2021 11 12 Retrieved 2022 02 22 a b Archived copy Archived from the original on 2018 11 25 Retrieved 2018 11 25 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Archived copy PDF Archived PDF from the original on 2018 08 29 Retrieved 2018 11 25 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link 2008 09 Budget Tax Concessions Ird gov hk Archived from the original on 2013 03 14 Retrieved 2013 02 04 Personuafslattur og skattur af launum Island is Archived from the original on 2019 11 09 Retrieved 2019 11 09 Corporate tax rates slashed to 22 for domestic companies and 15 for new domestic manufacturing companies and other fiscal reliefs www pib gov in Archived from the original on 2019 09 20 Retrieved 2019 09 20 GST for GOODS PDF Archived from the original PDF on 2017 07 08 GST for Service PDF Archived from the original PDF on 2017 07 08 Iraq Taxes on corporate income 29 May 2019 Archived from the original on 13 October 2019 Retrieved 13 October 2019 Iraq Taxes on personal income 29 May 2019 Archived from the original on 13 October 2019 Retrieved 13 October 2019 Iraq Other taxes impacting individuals 29 May 2019 Archived from the original on 13 October 2019 Retrieved 13 October 2019 Archived copy PDF Archived PDF from the original on 2019 08 09 Retrieved 2019 08 09 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Temple Patrick March 2012 US displacing Japan as No 1 for highest corp taxes Reuters Archived from the original on 2016 01 09 Retrieved 2013 05 17 Japan to cut corporate tax rate to 29 74 percent in two stages sources Reuters December 2015 Archived from the original on 2020 08 07 Retrieved 2016 07 28 Jersey States of Taxation in Jersey www gov je Archived from the original on 2017 04 07 Retrieved 2017 04 07 Jersey States of Taxation in Jersey www gov je Archived from the original on 2015 06 25 Retrieved 2015 06 19 New Income Tax Law approved en royanews tv Archived from the original on 2020 08 06 Retrieved 2020 04 02 General Information on Taxes in Kosovo Archived from the original on 18 December 2019 Retrieved 20 December 2019 Kuwait Corporate Taxes on corporate income Publications USA International Business 1 May 2002 North Korea Investment amp Business Guide Int l Business Publications ISBN 9780739740972 Archived from the original on 14 May 2016 Retrieved 13 December 2015 via Google Books a href Template Cite book html title Template Cite book cite book a first has generic name help Fakerdinova Albina International Tax Kyrgyzstan Highlights 2020 PDF Deloitte Archived PDF from the original on 19 October 2020 Retrieved 19 October 2020 Company Taxes Guide www company taxes info Archived from the original on 2018 07 21 Retrieved 2018 01 04 Income tax Your Europe Citizens Archived from the original on 2017 08 12 Retrieved 2017 08 10 1 State Revenue Service of Latvia VAT 3 January 2021 Latvia tax system taxation of Latvian companies and individuals VAT income tax and capital gains Tax treaties of latvia Payroll and Tax in Liberia Shield GEO May 11 2017 Archived from the original on May 28 2019 Retrieved April 24 2019 https www doingbusiness org content dam doingBusiness country l libya LBY pdf bare URL PDF Liechtenstein capital gains tax rates and property income tax Globalpropertyguide com 2012 11 20 Archived from the original on 2013 01 30 Retrieved 2013 02 04 Liechtenstein Economy Population GDP Inflation Business Trade FDI Corruption Heritage org Archived from the original on 2013 02 16 Retrieved 2013 02 04 Lohnsteuer Liechtenstein Wirtschaft www liechtenstein business li Archived from the original on 2018 03 30 Retrieved 2018 03 29 Personal income tax PIT rates Mehrwertsteuergesetz 2009 PDF Archived PDF from the original on 2017 04 12 Retrieved 2017 04 11 Taxation and Investment Guides Lithuania Highlights 2013 Deloitte amp Touche PDF Archived from the original PDF on October 2 2013 https www2 deloitte com content dam Deloitte global Documents Tax dttl tax luxembourghighlights 2020 pdf dead link Administration des contributions directes du Grand Duche de Luxembourg Tarif applicable aux personnes physiques impot sur le revenu Administration des Contributions Directes Archived from the original on 2013 03 28 Retrieved 2013 03 27 Parametres sociaux CCSS Centre commun de la securite sociale Archived from the original on 2013 04 02 Retrieved 2013 03 27 50 maladie 100 dependance 50 pension Taxas de IVA Guia Fiscal 2019 www deloitte guiafiscal com Archived from the original on 2020 02 05 Retrieved 2020 02 05 Tax Rate Lembaga Hasil Dalam Negeri Malaysia 11 November 2022 Archived from the original on 12 December 2022 Retrieved 12 December 2022 KWSP Home KWSP www kwsp gov my in Malay Archived from the original on 2013 05 19 Retrieved 2017 09 06 Contributions Archived from the original on 12 December 2022 Retrieved 12 December 2022 Archived copy PDF Archived PDF from the original on 2018 09 01 Retrieved 2018 09 01 a href Template Cite news html title Template Cite news cite news a CS1 maint archived copy as title link Maldives Inland Revenue Authority MIRA Archived from the original on 2018 12 26 Retrieved 2013 02 04 Archived copy PDF Archived PDF from the original on 2012 04 25 Retrieved 2011 10 03 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Archived copy PDF Archived PDF from the original on 2011 09 29 Retrieved 2011 10 03 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Lowtax Global Tax amp Business Portal Personal Taxation Income Tax www lowtax net Archived from the original on 2015 06 26 Retrieved 2015 06 25 Taxation and Investment Guides Mexico Highlights 2013 Deloitte amp Touche PDF Archived from the original PDF on October 2 2013 Edinaya stavka podohodnogo naloga s fizicheskih lic Editorial Monitorul fiscal FISC md monitorul fisc md Archived from the original on 2018 10 02 Retrieved 2018 10 01 Corporate income tax Taxes on profits Other taxes and duties Tax Public Services for Businesses Monaco en service public entreprises gouv mc Archived from the original on 2020 08 13 Retrieved 2020 01 14 Monaco capital gains tax rates and property income tax Globalpropertyguide com Archived from the original on 2013 01 30 Retrieved 2013 02 04 Monaco Tax System Monte Carlo Tax Haven Yourmonaco com Retrieved 2013 02 04 Montenegro Corporate Tax Law Archived from the original on 2015 01 02 Retrieved 2015 01 02 a b c Montenegro Tax Guide Montenegro Guides January 20 2019 Archived from the original on February 2 2019 Retrieved February 2 2019 Montenegro Individual Taxes on personal income Montenegro Income Tax KPMG 26 February 2018 Archived from the original on 12 June 2018 Retrieved 22 April 2018 a b Exportations AMDIE Agence Marocaine de Developpement des Investissements et des Doing Business with Morocco Investissement amp Export Morocco Now Morocco Now by AMDIE Archived from the original on 2021 09 22 Retrieved 2021 09 22 Morocco Corporate Other taxes PWC 26 February 2018 Archived from the original on 27 April 2019 Retrieved 10 February 2019 a b c d Namibia Tax Reference and Rate Card 2017 PDF PriceWaterhouseCoopers Namibia PWC Namibia Archived PDF from the original on 2017 03 29 Retrieved 2018 05 08 Nepal Federal Budget FY 2076 77 Income Tax Slabs Rates and Concessions Nepalisansar 13 Nov 2019 Archived from the original on 25 July 2019 Retrieved 13 November 2019 क न त प र न प लक र ष ट र य द न क Online News and articles from Kantipur Daily ekantipur com Archived from the original on July 12 2007 Loecken Benjamin J 2018 02 10 Nepal s Extravagant 288 Import Tax Grassroots News International Archived from the original on 2019 06 23 Retrieved 2019 06 23 Tarieven voor de vennootschapsbelasting www belastingdienst nl Archived from the original on 2021 07 09 Retrieved 2021 07 07 Netherlands Individual Taxes on personal income taxsummaries pwc com Retrieved 2022 08 21 Income tax rates for individuals Find out about Archived from the original on 2014 04 17 Retrieved 2014 04 20 Tax rates for individuals www ird govt nz Archived from the original on 2021 09 22 Retrieved 2021 09 22 a, wikipedia, wiki, book, books, library,

article

, read, download, free, free download, mp3, video, mp4, 3gp, jpg, jpeg, gif, png, picture, music, song, movie, book, game, games.