Local_taxation
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.
 | This article needs additional citations for verification. (July 2023) |
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.
More information Country, Corporate tax (excl. dividend taxes) ...
| Country | Corporate tax (excl. dividend taxes) | Individual income tax | VAT or GST or Sales tax | Capital gains tax[1] | Further reading | |
|---|---|---|---|---|---|---|
| Lowest marginal rate | Highest marginal rate | |||||
 Afghanistan |
20%[2] | 0%[3] | 20%[3] | 0%[4] However, in Taliban run areas, small fees have been illegally added to some groceries.[5] | Taxation in Afghanistan | |
 Albania |
15%[6] | 0%[7] | 23%[7] | 20% (standard rate) 6% (tourism services)[8] |
15% | Taxation in Albania |
 Algeria |
26% (highest rate) 19% (lowest rate)[9] |
0%[10] | 35%[10] | 19% (standard rate)[11] 9% (basic items)[11] |
15% resident, 20% non-resident | Taxation in Algeria |
 American Samoa |
34% [6] | 4%[12][13] | 6%[13] | 0%[14][13] | Taxation in American Samoa | |
 Andorra |
10%[15] | 0%[16] | 10%[16] | 4.5% (standard rate) 9.5% (banking services) 2.5%, 1% or 0% (reduced rates)[17] |
Taxation in Andorra | |
 Angola |
30%[18] | 0%[18] | 17%[18] | 10%[18] | 10% | Taxation in Angola |
 Anguilla |
0%[19] | 0%[19] | 0%[19] | Taxation in Anguilla | ||
 Antigua and Barbuda |
25%[20] | 0%[21] | 15%[22] | |||
 Argentina |
30% for residents 15% for non residents[23] |
9%[23] | 35%[23] | 21%[23] | 15% | Taxation in Argentina |
 Armenia |
18%[24] | 22%[24] | 22%[24] | 20%[24] | 10-20% | Taxation in Armenia |
 Aruba |
25%[25] | 7%[25] | 58.95%[25] | 1.5% (turnover tax)[25] | Taxation in Aruba | |
 Australia |
30% (standard rate) 25% (base entity rate)[26][Note 1] |
0%[26] | 45%[27][Note 2] | 10% (standard rate) 0% (essential items)[26] |
0-45% (Same as income tax rate) | Taxation in Australia |
 Austria |
25%[28] | 0%[28] | 55%[28] | 20% (standard rate) 13% (tourism services) 10% (basic items)[28] |
27.5% | Taxation in Austria |
 Azerbaijan |
20%[29] | 14%[29] | 25%[29] | 18%[29] | 25% | Taxation in Azerbaijan |
 Azores |
13.6% (available to SMEs and applicable up to a taxable profit of €15000)[30]
16.8% (general rate) |
0.0% (for monthly salaries up to €654) + social security charges[31] | 36.2% (for monthly salaries above €25,200) + social security charges[32] | 4% (reduced rate)
9% (intermediate rate) 16% (standard rate)[33] |
Taxation in Portugal | |
 Bahamas[34] |
0%[35] | 0% | 0% + 8.8% social security tax | 12% (standard rate)[36] | Taxation in the Bahamas | |
 Bahrain |
0%[37] | 0% | 10% (standard rate) 0% (essential goods) |
Taxation in Bahrain | ||
 Bangladesh[38] |
32.5%[39] | 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$30 million)[40] |
25% | 38% | 17.5% (standard rate) 7.5% (hotel services) |
Taxation in Barbados | |
 Belarus[41] |
20% | 48% (12% income tax, 1% mandatory insurance, 35% social security) | 48% (12% income tax, 1% mandatory insurance, 35% social security) | 20% (standard rate) 10% (reduced rate) |
Taxation in Belarus | |
 Belgium[38] |
25%[42] | 55% (when single/secluded) 50% (when legally married) |
79.5% (20.5% (mandatory social security tax) 50% (federal)[43] 30-89EUR (regional) 3-9% (municipal)[44]) |
21% (standard rate) 12% (restaurants) 6% (essential and selected goods) |
Taxation in Belgium | |
 Belize |
0.75% (lowest rate) 19% (highest rate) |
0% | 25% | 12.5% | 0% (In general exempted, except in some specific cases) | Taxation in Belize |
 Benin[citation needed] |
35% | 10% | 35% | 18% | Taxation in Benin | |
 Bermuda |
0%[45] | 0% | 0% | Taxation in Bermuda | ||
 Bhutan |
26% | 0% | 25%[46] | — | Taxation in Bhutan | |
 Bolivia |
29% | 0% | 25% | 13% | Taxation in Bolivia | |
 Bosnia and Herzegovina |
10%[47] | 10% | 17%[47] | Taxation in Bosnia and Herzegovina | ||
 Botswana |
22% | 0% | 25% | 14% | 25% | Taxation in Botswana |
 Brazil[38] |
40% (highest rate for financial institutions, insurance and capitalisation companies) 34% (highest rate) 24% (lowest rate) 15% ( +10% in profits exceeding BR$ 20.000 [48] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies [49]) |
0%[50] | 47.5% (27.5% income tax rate applied to annual income exceeding BR$55,976.15[51] + 20% top social security tax rate for self-employed workers[52]) | 17%, 18%, 19% (state tax rate) 0% to 300% (federal tax rate) [53][Note 3] |
22.5% | Taxation in Brazil |
 Brunei |
1% sole propietorships and partnerships), 18.5% (all other businesses)[54] | 0% | —[55] | 0%[54] | 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[56] |
35% | 0% | 35% | 18% | Taxation in Burundi | |
 Cambodia |
20% | 0% | 20% | 10% | Taxation in Cambodia | |
 Cameroon[41] |
31.5% | 10% | 35% | 19.25% | Taxation in Cameroon | |
 Canada |
26.5-31% (higher rate) 9-13% (lower rate)[57] |
19% (15% federal + 4% in Nunavut)[58] to 27.53% (12.53% federal + 15% in Quebec)[59][60][61] | 54% (33% federal + 21% in Nova Scotia) to 44.5% (33% federal + 11.5% in Nunavut)[58][61] | 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick)[62] | 27% | Taxation in Canada |
 Cape Verde |
25% | 16.5% | 27.5% | 15% | Taxation in Cape Verde | |
 Cayman Islands |
0%[63] | 0%[63] | 0%[63][64][Note 4] | Taxation in the Cayman Islands | ||
 Central African Republic |
30%[65] | — | 50%[65] | 19% | Taxation in the Central African Republic | |
 Chad |
20% | — | — | — | Taxation in Chad | |
 Chile[66] |
27%[67] | 0% (for monthly taxable incomes not over US$950) | 35% (for monthly taxable incomes over US$8400)[68] | 19% | Taxation in Chile | |
 China[38] |
25% (standard rate)[69]
15% (concession rate for high-tech companies)[70] |
0% | 45%[71][72] | 13% (standard rate)[55] 9% (energy, books, transportation, etc.) 6% (other services) 0% (goods and services for export) |
20% | Taxation in China |
 Colombia[41] |
35%[73] | 0%[74] | 35% (non-labor income) 39% (labor income)[74] |
19% (standard rate) 5% or 0% (reduced rates) |
10% (standard rate) 20% (lotteries, gaming, or similar activities)[75] |
Taxation in Colombia |
 Comoros |
35% | — | — | — | Taxation in the Comoros | |
 Cook Islands |
30% (highest rate) 20% (lowest rate) |
18.5% | 30% | 15% | Taxation in the Cook Islands | |
 DR Congo |
35% | 0% | 40% | 20% (highest rate) 5% (lowest rate) |
Taxation in the Democratic Republic of the Congo | |
 Congo |
30%[76] | — | — | 18.9%[77] | 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)[78] |
Taxation in Costa Rica | |
 Croatia[41] |
18% (for profits over 3 million kn) 12% (for profits not over 3 million kn) |
12% | 40% | 25% (standard rate)[79] 13% (certain essential groceries) |
10% | Taxation in Croatia |
 Cuba[80] |
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[38] |
12.5% | 0% | 35% | 19% (standard rate) 5% or 0% (reduced rates) |
20% | Taxation in Cyprus |
 Czech Republic[81][82] |
19%[83] | 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[84] | 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)[85] 15% or 10% (reduced rates) |
15% | Taxation in the Czech Republic |
 Denmark[86] |
22-25% (depending on business) | 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[87][88] | 57.11% (8%+(100%-8%)*(12,09%+26,3%+15%))[89][90] | 25% | 42% | Taxation in Denmark |
 Djibouti |
25% | — | — | — | Taxation in Djibouti | |
 Dominica |
25%[91] | 0% | 35% | 15% | Taxation in Dominica | |
 Dominican Republic |
27% | 0% | 25% | 18% | 27%[92] | Taxation in the 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) | 22% (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 the 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 the Gambia | |
 Germany |
29.65%[102] | 14%
0% (if earning under €9,169 in year) |
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[41] |
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 |
35% | — | — | — | 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[41] |
20% | 0% (On income up to 152.807 ISK)[112] | 46% | 24% (standard rate) 11% (reduced rate) |
22% | Taxation in Iceland |
 India |
22% (highest) [excludes 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 the 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 the 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[38] |
0% | 0% | 20%[122] | 5%[123] | Taxation in Jersey | |
 Jordan[41] |
20% | 0% | 25% [124] | 16% | Taxation in Jordan | |
 Kazakhstan[41] |
20%[102][2] | 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[41] |
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[38] |
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[32] | 45.1% (for monthly salaries above €25,275) + social security charges[32] | 5% (reduced rate)
12% (intermediate rate) 22% (standard rate)[144] |
Taxation in Madeira
| |
 Malawi |
30% | — | — | — | Taxation in Malawi | |
 Malaysia[38] |
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), Taxation in Malaysia | |
 Maldives[149] |
15% (highest rate) 8% (lowest rate)[150] |
0% | 0% for expatriates, 15% for nationals | 6%[151] | Taxation in the 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 the Marshall Islands | |
 Mauritania |
25% | — | — | — | Taxation in Mauritania | |
 Mauritius |
15% | 0% | 20% | 15% | Taxation in Mauritius | |
 Mexico[38] |
30%[153] | 1.92% | 35% + reduction of deductions (topes) | 16% | Taxation in Mexico | |
 Moldova[38] |
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[38] |
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[41] |
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 the 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[38] |
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% | Taxation in Portugal |
 Puerto Rico |
20%[186] | 0% (16% proposed) | 33.34% | 11.5% | Taxation in Puerto Rico | |
 Qatar[38] |
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%
|
45%
Self employed (PFA):
|
19% (standard rate) 9% (food, medicines, books, newspapers and hotel services) 5% (reduced rate) [41] |
10% | Taxation in Romania |
 Russia[38] |
20%[2] | 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% | — | Taxation in Saint Kitts and Nevis | ||
 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 percentage of ownership, 15% for all other ownership) | 0% | 15% | Taxation in Saudi Arabia | ||
 Senegal[41] |
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% [6] | 15% | 15% | Taxation in the Seychelles | ||
 Sierra Leone |
25% | — | — | — | Taxation in Sierra Leone | |
 Singapore |
17%[197] | 0% | 22% (+ 20% tax on pension) | 9% | 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[38] |
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 the 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[41] |
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[38] |
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% (residents) 19% (non-residents) |
Taxation in Spain |
 Sri Lanka[38] |
30% (highest rate) 15% (lowest rate)[102] |
0% | 36% (if annual income is more than LKR 3 million) | 12% (standard rate) 8% or 0% (reduced rates) |
Taxation in Sri Lanka | |
 Sudan |
5% (special exempt companies), 15% most other companies[204] | Taxation in Sudan | ||||
 Suriname |
36%[205] | 8% (first SRD2,646 per year is deductible) | 38%[206] | — | Taxation in Suriname | |
| Svalbard |
16%[207][208] | 8%[209] | 22%[209] | 0%[210] | 0%[211] | Taxation in Norway |
 Sweden |
20.6%[212] | 32% (first US$1,930 per year is deductible) | 52% (32% average municipality income tax + 20% state income tax)[213][214] | 25% (standard rate) 12% or 6% (reduced rate)[215] |
30% | Taxation in Sweden |
 Switzerland[41] |
17.92%[102] | 0% | 59.7% 10.6% (mandatory social security contributions)[216] 11.5% (federal)[217] 28.025% (cantonal, Geneva)[218] 9.69% (communal, Avully and Chancy, both canton of Geneva)[218] 3.04% (church tax, roman catholic and protestant in Geneva)[218] |
8.1% (standard rate) 3.8% or 2.5% (reduced rates) |
Taxation in Switzerland | |
 Syria[38] |
22% | 5% | 15% | — | Taxation in Syria | |
 Taiwan[38] |
20%[219] | 5% | 40% | 5%[220] | Taxation in Taiwan | |
 Tajikistan[221] |
13% 25% (non-residents) |
5% | 13% 25% (non-residents) |
18% | Taxation in Tajikistan | |
 Tanzania |
30% | 15% | 30% | 14% | 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[41] |
30% | 0% | 35% | 18% (standard rate) 12% or 6% (reduced rate) |
Taxation in Tunisia | |
 Turkey[38] |
25% | 15% | 40% | 20% (standard rate) 10% (clothing) 1% (certain food items)[55] |
Taxation in Turkey | |
 Turkmenistan |
8% | — | — | — | Taxation in Turkmenistan | |
 Turks and Caicos Islands |
0% | — | — | — | Taxation in the Turks and Caicos Islands | |
 Tuvalu |
30% | — | — | — | Taxation in Tuvalu | |
 Uganda |
30%[222] | — | — | 18%[223] | Taxation in Uganda | |
 Ukraine |
18% [224] | 0% [225] | 18% (common rate) 20% (some activities) + 22% (social security) [226] |
2% (non-refundable turnover tax during martial law)Alternative VAT:
20% (standard rate) |
Taxation in Ukraine | |
 United Arab Emirates |
0% (free zone companies,[227] as well as mainland companies with less than 375,000 AED a year in profit,[228] 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)[228] |
0%[229] | 5%[229] | 0%[230] | Taxation in the United Arab Emirates | |
 United Kingdom[231] |
25%[232] | 28%
(20% Income Tax + 8% Class I NI[233]) (0% Income Tax on first £12,570) [234] |
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) [234] |
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)[235] |
28% for gains on residential property, 20% for other chargeable assets.[236] | Taxation in the United Kingdom |
 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[237] + 9.9% state tax[238] + 4.7% city tax[239]) | 11.5% (highest prevailing marginal state and local sales tax rate) 0% (lowest prevailing marginal rate) |
20% | Taxation in the United States |
 Uruguay[41] |
25% | 0% | 30% | 22% (standard rate) 11% (lowest rate) 0% (extent) |
Taxation in Uruguay | |
 Uzbekistan[41] |
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[41] |
34% | 0% | 34% | 16% (standard rate) 8% (reduced rate) |
Taxation in Venezuela | |
 Vietnam[38] |
20% | 5% | 35%[240] | 10% | Taxation in Vietnam | |
 British Virgin Islands |
0%[241] | 0% | — | Taxation in the British Virgin Islands | ||
 U.S. Virgin Islands |
21–38.50%[242] | Taxation in the United States Virgin Islands | ||||
 Wallis and Futuna |
0% | 0% | 0% | 0% | Taxation in Wallis and Futuna | |
 Yemen |
20%[243] | 10% | 15% | 2% | Taxation in Yemen | |
 Zambia |
30%[244] | 10% | 30% | 16% | Taxation in Zambia | |
 Zimbabwe |
25% | 0% | 45% | 15% (standard rate) 0% (on selected items) |
Taxation in Zimbabwe | |
Close
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