List of countries by tax rates
Template:Short description Script error: No such module "Sidebar".
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 (excluding dividend taxes), individual income tax, capital gains tax, wealth tax (excluding property tax), property tax, inheritance tax and sales tax (incl. VAT and GST).
Personal income tax includes all applicable taxes, including all unvested social security contributions. Vested social security contributions are not included as they contribute to the personal wealth and will be paid back upon retirement or emigration, either as lump sum or as pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those are effectively a tax for general distribution among the population.
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
Template:Sticky headerTemplate:Mw-datatable
| Tax jurisdiction | Corporate | Individual income | Capital gains[1] | Wealth | Property | Inheritance / Estate | VAT or GST or Sales |
Further reading | |
|---|---|---|---|---|---|---|---|---|---|
| Lowest | Highest | ||||||||
| Template:Flagcountry | 20%[2] | 0%[3] | 20%[3] | 0% (however, in Taliban run areas pre-Taliban rule, small fees were illegally added to groceries)Script error: No such module "Check for unknown parameters".[4][5] | Taxation in Afghanistan | ||||
| Template:Flagcountry | 15%[6] | 0%[7] | 23%[7] | 15% | 20% (standard)Script error: No such module "Check for unknown parameters". 6% (tourism services)Script error: No such module "Check for unknown parameters".[8] |
Taxation in Albania | |||
| Template:Flagcountry | 19–26%[9] | 0%[10] | 35%[10] | 15%(resident)Script error: No such module "Check for unknown parameters". 20% (non-resident)Script error: No such module "Check for unknown parameters". | 19% (standard)Script error: No such module "Check for unknown parameters".[11] 9% (basic items)Script error: No such module "Check for unknown parameters".[11] |
Taxation in Algeria | |||
| Template:Flagcountry | 34%[6] | 4%[12][13] | 6%[13] | 0% | 0%[14][13] | Taxation in American Samoa | |||
| Template:Flagcountry | 10%[15] | 0%[16] | 10%[16] | 4.5% (standard)Script error: No such module "Check for unknown parameters". 9.5% (banking services)Script error: No such module "Check for unknown parameters". 2.5%, 1% or 0% (reduced rates)Script error: No such module "Check for unknown parameters".[17] |
Taxation in Andorra | ||||
| Template:Flagcountry | 30%[18] | 0%[18] | 17%[18] | 10% | 14%[19] | Taxation in Angola | |||
| Template:Flagcountry | 0%[20] | 0%[20] | 0%[20] | Taxation in Anguilla | |||||
| Template:Flagcountry | 25%[21] | 0%[22] | 15%[23] | Taxation in Antigua and Barbuda | |||||
| Template:Flagcountry | 35% (residents)Script error: No such module "Check for unknown parameters". 15% (non-residents)Script error: No such module "Check for unknown parameters".[24] |
9%[24] | 35%[24] | 15% | 21%[24] | Taxation in Argentina | |||
| Template:Flagcountry | 18%[25] | 22%[25] | 22%[25] | 10–20% | 20%[25] | Taxation in Armenia | |||
| Template:Flagcountry | 25%[26] | 7%[26] | 58.95%[26] | 1.5% (turnover tax)Script error: No such module "Check for unknown parameters".[26] | Taxation in Aruba | ||||
| Template:Flagcountry | 30% (standard)Script error: No such module "Check for unknown parameters". 25% (base entity)Script error: No such module "Check for unknown parameters".[27][Note 1] |
0%[27] | 45%[28][Note 2] | 0–45% | No[29] | 0% | 10% (standard)Script error: No such module "Check for unknown parameters". 0% (essential items)Script error: No such module "Check for unknown parameters".[27] |
Taxation in Australia | |
| Template:Flagcountry | 23%[30] | 0%[31] | 55%[31] | 27.5%[32] | No[33] | No, but stamp duty for inherited real estate. | 20% (standard)Script error: No such module "Check for unknown parameters". 13% (tourism services)Script error: No such module "Check for unknown parameters". 10% (basic items)Script error: No such module "Check for unknown parameters".[34] |
Taxation in Austria | |
| Template:Flagcountry | 20%[35] | 14%[35] | 25%[35] | [36] | 18%[35] | Taxation in Azerbaijan | |||
| Template:Flagcountry | 13.6% (SMEs, up to a taxable profit of €15,000)[37]
16.8% (general) |
0% (for monthly salaries up to €654 + social security charges)[38] | 36.2% (for monthly salaries above €25,200 + social security charges)[39] | 4% (reduced)
9% (intermediate) 16% (standard)[40] |
Taxation in Portugal | ||||
| Template:Flagcountry[41] | 0%[42] | 0% | 8.8% (social security tax)Script error: No such module "Check for unknown parameters". | 12% (standard)Script error: No such module "Check for unknown parameters".[43] | Taxation in the Bahamas | ||||
| Template:Flagcountry | 0%[44] | 0% | 10% (standard rate)Script error: No such module "Check for unknown parameters". 0% (essential goods)Script error: No such module "Check for unknown parameters". |
Taxation in Bahrain | |||||
| Template:Flagcountry[45] | 32.5%[46] | 0% | 25% | 15% | Taxation in Bangladesh | ||||
| Template:FlagcountryScript error: No such module "Unsubst". | 5.5% (under BBD$1 million)Script error: No such module "Check for unknown parameters". 3.0% (BBD$1–20 million)Script error: No such module "Check for unknown parameters". 2.5% (BBD$20–30 million)Script error: No such module "Check for unknown parameters". 1.0% (over BBD$30 million)Script error: No such module "Check for unknown parameters".[47] |
25% | 38% | 17.5% (standard)Script error: No such module "Check for unknown parameters". 7.5% (hotel services)Script error: No such module "Check for unknown parameters". |
Taxation in Barbados | ||||
| Template:Flagcountry[48] | 20% | 43.37% (12% + 1% mandatory insurance + 35% social security)Script error: No such module "Check for unknown parameters". | 20% (standard)Script error: No such module "Check for unknown parameters". 10% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Belarus | |||||
| Template:Flagcountry[45] | 25%[49] | 55%(single/secluded)Script error: No such module "Check for unknown parameters". 50% (legally married)Script error: No such module "Check for unknown parameters". |
60.45% (13.07% (mandatory social security tax)Script error: No such module "Check for unknown parameters"., 50% (federal)Script error: No such module "Check for unknown parameters".,[50] 3–9% (municipal)Script error: No such module "Check for unknown parameters".[51]) |
No[52] | 80%[53] | 21% (standard)Script error: No such module "Check for unknown parameters". 12% (restaurants)Script error: No such module "Check for unknown parameters". 6% (essential and selected goods)Script error: No such module "Check for unknown parameters". |
Taxation in Belgium | ||
| Template:Flagcountry | 25% (general)Script error: No such module "Check for unknown parameters".[54]
1.75% (small businesses with income below BZ$ 300.000)Script error: No such module "Check for unknown parameters". 19% (tourism related companies - incl. hotels and restaurants)Script error: No such module "Check for unknown parameters". 37.5% (banks and other financial institutions)Script error: No such module "Check for unknown parameters". |
25%[55] | 0% (except in some specific cases)Script error: No such module "Check for unknown parameters". | No | 12.5% | Taxation in Belize | |||
| Template:FlagcountryScript error: No such module "Unsubst". | 35% | 10% | 35% | 18% | Taxation in Benin | ||||
| Template:Flagcountry | 0%[56] | 0% | 0% | Taxation in Bermuda | |||||
| Template:Flagcountry | 26% | 0% | 25%[57] | — | Taxation in Bhutan | ||||
| Template:Flagcountry | 29% | 0% | 25% | 13% | Taxation in Bolivia | ||||
| Template:Flagcountry | 10%[58] | 10% | 17%[58] | Taxation in Bosnia and Herzegovina | |||||
| Template:Flagcountry | 22% | 0% | 25% | 25% | 14% | Taxation in Botswana | |||
| Template:Flagcountry[45] | 40% (highest rate for financial institutions, insurance and capitalisation companies)Script error: No such module "Check for unknown parameters". 24–34% (general)Script error: No such module "Check for unknown parameters". 15% (+10% in profits exceeding BR$ 20.000[59] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies[60])Script error: No such module "Check for unknown parameters". |
0%[61] | 27.5%[62] | 22.5% | 8%[63] | 20–30.7%[64] | Taxation in Brazil | ||
| Template:Flagcountry | 1% (sole proprietorships and partnerships)Script error: No such module "Check for unknown parameters".
18.5% (all other businesses)Script error: No such module "Check for unknown parameters".[65] |
0% | 0%[65] | —[66] | Taxation in Brunei | ||||
| Template:Flagcountry | 10% (+5% on distribution of profit)Script error: No such module "Check for unknown parameters". | 10% | 10% | 20% (9% on hotel and camping accommodation)Script error: No such module "Check for unknown parameters". | Taxation in Bulgaria | ||||
| Template:Flagcountry | 27.5% | 0% | 25% | 18% | Taxation in Burkina Faso | ||||
| Template:Flagcountry[67] | 35% | 0% | 35% | 18% | Taxation in Burundi | ||||
| Template:Flagcountry | 20% | 0% | 20% | 10% | Taxation in Cambodia | ||||
| Template:Flagcountry[48] | 31.5% | 10% | 35% | 19.25% | Taxation in Cameroon | ||||
| Template:Flagcountry | 26.5–31% (higher)Script error: No such module "Check for unknown parameters". 9–13% (lower)Script error: No such module "Check for unknown parameters".[68] |
19% (15% federal + 4% in Nunavut)Script error: No such module "Check for unknown parameters".[69] 27.53% (12.53% federal + 15% in Quebec)Script error: No such module "Check for unknown parameters".[70][71][72] | 58.50% (33% federal + 25.5% in Quebec)Script error: No such module "Check for unknown parameters".
44.5% (33% federal + 11.5% in Nunavut)Script error: No such module "Check for unknown parameters".[69][72] |
27% | No[73] | No, however the deceased is considered to have sold all of his or her capital property for Fair Market Value immediately prior to death and capital gains are 50% taxable and added to all other income of the deceased on their final return.[74] | 5% (5% federal tax in Alberta)Script error: No such module "Check for unknown parameters". to 15% (5% federal tax + 10% provincial tax in New Brunswick)Script error: No such module "Check for unknown parameters".[75] | Taxation in Canada | |
| Template:Flagcountry | 25% | 16.5% | 27.5% | 15% | Taxation in Cape Verde | ||||
| Template:Flagcountry | 0%[76] | 0%[76] | 0%[76][77][Note 3] | Taxation in the Cayman Islands | |||||
| Template:Flagcountry | 30%[78] | — | 50%[78] | 19% | Taxation in the Central African Republic | ||||
| Template:Flagcountry | 20% | — | — | — | — | Taxation in Chad | |||
| Template:Flagcountry[79] | 25–27% [80] | 0% (for monthly taxable incomes under US$950)Script error: No such module "Check for unknown parameters". | 40% (for monthly taxable incomes over US$190,000)Script error: No such module "Check for unknown parameters".[81] | 10% | No[82] | 25% | 19% | Taxation in Chile | |
| Template:Flagcountry[45] | 25% (standard)Script error: No such module "Check for unknown parameters".[83]
15% (concession rate for high-tech companies)Script error: No such module "Check for unknown parameters".[84] |
0% | 45%[85][86] | 20% | 0% - The Chinese government owns all lands in China and the government does not tax homeowners.Script error: No such module "Check for unknown parameters".[87] | 0%[88] | 13% (standard)Script error: No such module "Check for unknown parameters".[66] 9% (energy, books, transportation, etc.)Script error: No such module "Check for unknown parameters". 6% (other services)Script error: No such module "Check for unknown parameters". 0% (goods and services for export)Script error: No such module "Check for unknown parameters". |
Taxation in China | |
| Template:Flagcountry[48] | 35%[89] | 0%[90] | 35% (non-labor income)Script error: No such module "Check for unknown parameters". 39% (labor income)Script error: No such module "Check for unknown parameters".[90] |
10% (standard)Script error: No such module "Check for unknown parameters". 20% (lotteries, gaming, or similar activities)Script error: No such module "Check for unknown parameters".[91] |
Yes[92] | 19% (standard)Script error: No such module "Check for unknown parameters". 5% or 0% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Colombia | ||
| Template:Flagcountry | 35% | — | — | — | — | Taxation in the Comoros | |||
| Template:Flagcountry | 20–30% | 18.5% | 30% | 0% [93] | 15% | Taxation in the Cook Islands | |||
| Template:Flagcountry | 35% | 0% | 40% | 5–20% | Taxation in the Democratic Republic of the Congo | ||||
| Template:Flagcountry | 30%[94] | — | — | 18.9%[95] | Taxation in the Republic of the Congo | ||||
| Template:Flagcountry | 30% | 0% | 25% | No[96] | 13% (standard)Script error: No such module "Check for unknown parameters". 4% (private healthcare and plane tickets)Script error: No such module "Check for unknown parameters". 2% (medicines and private education)Script error: No such module "Check for unknown parameters". 1% (essential foods and agriculture)Script error: No such module "Check for unknown parameters".[97] |
Taxation in Costa Rica | |||
| Template:Flagcountry[48] | 18% (over 3 million kn)Script error: No such module "Check for unknown parameters". 12% (under 3 million kn)Script error: No such module "Check for unknown parameters". |
12% | 40% | 10% | 5% | 25% (standard)Script error: No such module "Check for unknown parameters".[98] 13% (certain essential groceries)Script error: No such module "Check for unknown parameters". |
Taxation in Croatia | ||
| Template:Flagcountry[99] | 30% | 15% | 50% | 2.5–20% | Taxation in Cuba | ||||
| Template:Flagcountry | 22% | 9.75% | 46.5% | 6%, 7% or 9% | Taxation in Curaçao | ||||
| Template:Flagcountry[45] | 12.5% | 0% | 35% | 20% | 19% (standard)Script error: No such module "Check for unknown parameters". 5% or 0% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Cyprus | |||
| Template:Flagcountry[100][101] | 21%[102] | 20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed)Script error: No such module "Check for unknown parameters".[103] | 45.7% (peaks for employee gross annual income of $90,000 or more)Script error: No such module "Check for unknown parameters". 39% (for gross annual income of $450,000 or more)Script error: No such module "Check for unknown parameters".Script error: No such module "Unsubst". |
15% | No[104] | 21% (standard)Script error: No such module "Check for unknown parameters".[105] 12% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in the Czech Republic | ||
| Template:Flagcountry[106] | 22–25% (depending on business)Script error: No such module "Check for unknown parameters". | 39.86% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)Script error: No such module "Check for unknown parameters".[107][108] | 52.07%[109] | 42% | No[110] | 15% | 25% | Taxation in Denmark | |
| Template:Flagcountry | 25% | — | — | — | Taxation in Djibouti | ||||
| Template:Flagcountry | 25%[111] | 0% | 35% | 15% | Taxation in Dominica | ||||
| Template:Flagcountry | 27% | 0% | 25% | 27%[112] | 18% | Taxation in the Dominican Republic | |||
| Template:Flagcountry | 10% | — | — | — | Taxation in East Timor | ||||
| Template:Flagcountry | 25%[113] | 0% | 35% | 35% | 35%[114] | 12% (standard)Script error: No such module "Check for unknown parameters". 15% (luxury goods)Script error: No such module "Check for unknown parameters". 0% (exports)Script error: No such module "Check for unknown parameters". |
Taxation in Ecuador | ||
| Template:Flagcountry[115] | 22.5% (on taxable corporate profits)Script error: No such module "Check for unknown parameters". (+ 5% on distribution of profit)Script error: No such module "Check for unknown parameters". |
0% | 27.5% | 14% (standard)Script error: No such module "Check for unknown parameters". 10% (professional services)Script error: No such module "Check for unknown parameters". 0% (exports)Script error: No such module "Check for unknown parameters". |
Taxation in Egypt | ||||
| Template:Flagcountry | 30% | 0% | 30% | 13% | Taxation in El Salvador | ||||
| Template:Flagcountry | 35% | 0% | 35% | 15% | Taxation in Equatorial Guinea | ||||
| Template:Flagcountry | 34% | — | — | — | Taxation in Eritrea | ||||
| Template:Flagcountry[116] | 0% (20% on distribution or 14% on distribution below the 3 previous years average)Script error: No such module "Check for unknown parameters". | 6.9% (for minimum wage full-time work in 2024; excluding social security taxes paid by the employer)Script error: No such module "Check for unknown parameters". | 23.6% (for employees earning over €25,200 per year in 2024: includes 20% flat income tax + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer and taxes on dividendsScript error: No such module "Check for unknown parameters". | 20% | No[117] | 0% | 22% (standard)Script error: No such module "Check for unknown parameters". 9% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Estonia | |
| Template:Flagcountry | 27.5% | 0%[118] | 33%[118] | 15% | Taxation in Eswatini | ||||
| Template:Flagcountry | 30%[119] | 0% | 35% | — | Taxation in Ethiopia | ||||
| Template:Flagcountry | 26% | 0% | 26% | 15% | 0% | Taxation in the Falkland Islands | |||
| File:Flag of the Faroe Islands.svg Faroe Islands | 18% | 20% | 0% [120] | Taxation in the Faroe Islands | |||||
| Template:Flagcountry | 21% | — | — | — | Taxation in Micronesia | ||||
| Template:Flagcountry | 20%[121] | 0% | 20% | 9% | Taxation in Fiji | ||||
| Template:Flagcountry | 20%[122]
18% (from 2027)Script error: No such module "Check for unknown parameters".[123] |
8.4% (social security tax)Script error: No such module "Check for unknown parameters".[124] |
53.61% (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)Script error: No such module "Check for unknown parameters".[125] | 34% | No[126] | 33%[127] | 25.5% (standard)Script error: No such module "Check for unknown parameters". 14% (food and fodder)Script error: No such module "Check for unknown parameters". 10% (medicines and public transport)Script error: No such module "Check for unknown parameters". |
Taxation in Finland | |
| Template:Flagcountry | 25% | 0% | 55.34% (45% IR + 4% CEHR + 9.2% CSG + 0.5% CRDS + 0.4% Old-age insurance + 6% PER)[128][129][130] | 30% (+4% for high earners)Script error: No such module "Check for unknown parameters". | Yes[131] | 60%[132] | 20% (standard)Script error: No such module "Check for unknown parameters". 10% (restaurants, transportation and tourism services)Script error: No such module "Check for unknown parameters". 5.5% (utilities)Script error: No such module "Check for unknown parameters". 2.1% (press)Script error: No such module "Check for unknown parameters". |
Taxation in France | |
| Template:Flagcountry | 25% | — | — | — | Taxation in French Polynesia | ||||
| Template:Flagcountry | 35% | 5% | 35% | 18% | Taxation in Gabon | ||||
| Template:Flagcountry | 31% | 0% | 30% | — | Taxation in the Gambia | ||||
| Template:Flagcountry | 30% (15% corporate tax (+ 5.5% solidarity surcharge) + 7% to 17% trade tax)Script error: No such module "Check for unknown parameters".[133] | 19.6% (social security contributions)Script error: No such module "Check for unknown parameters".
0% (earning under €11,604 per year)Script error: No such module "Check for unknown parameters". |
45% (+ 39.2% social security contributions up to €90,600 per year, half paid by employer (14.6% health + 18.6% pension + 3.4% care + 2.6% unemployment))Script error: No such module "Check for unknown parameters". | 25% | Inactive [134] | Yes | 50%[135] | 19% (standard)Script error: No such module "Check for unknown parameters". 7% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Germany |
| Template:Flagcountry[136] | 0% (15% on distribution of profit)Script error: No such module "Check for unknown parameters". | 20% (5% on dividend, interest and royalty)Script error: No such module "Check for unknown parameters". | 0%[137] | 18% | Taxation in Georgia | ||||
| Template:Flagcountry | 25% | 25% | — | 3% | Taxation in Ghana | ||||
| Template:Flagcountry | 10% | 17% | 40% | 0% | Taxation in Gibraltar | ||||
| Template:Flagcountry | 22% | 9% (zero tax for annual income under €8633,33)Script error: No such module "Check for unknown parameters". | 44% | 15% | No[138] | 20% | 24% (standard)Script error: No such module "Check for unknown parameters". 13% (food, health and tourism services)Script error: No such module "Check for unknown parameters". 6% (theater tickets, books and medicine)Script error: No such module "Check for unknown parameters". VAT is reduced by 30% for the islands of Leros, Lesvos, Kos, Samos, Chios (i.e., 17%, 9%, 4%).Script error: No such module "Check for unknown parameters". |
Taxation in Greece | |
| Template:Flagcountry | 25% | 44% | 0% | 0% | Taxation in Greenland | ||||
| Template:Flagcountry | 28% | — | — | — | Taxation in Grenada | ||||
| Template:Flagcountry[48] | 25% | 5% | 7% | 12% | Taxation in Guatemala | ||||
| Template:Flagcountry | 0%[139] | 0% (earning under £658.67 per month)Script error: No such module "Check for unknown parameters".[140] | 20% (+ 6.6–11.3% Social Security)Script error: No such module "Check for unknown parameters".[140] | Document duty charged on real estate transfers from estates.Script error: No such module "Check for unknown parameters". | 0%[141] | Taxation in Guernsey | |||
| Template:Flagcountry | 35% | — | — | — | Taxation in Guinea | ||||
| Template:Flagcountry | 35% | — | — | — | Taxation in Guinea-Bissau | ||||
| Template:Flagcountry | 30% | 25% (chargeable income under $3,120,000 GYD)Script error: No such module "Check for unknown parameters".[142] | 35% (chargeable income over $3,120,000 GYD)Script error: No such module "Check for unknown parameters".[142] | 14% (standard)Script error: No such module "Check for unknown parameters". 0% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Guyana | ||||
| Template:Flagcountry | 30%[143] | 0% | 30%[144] | 10%[143] | Taxation in Haiti | ||||
| Template:Flagcountry | 25% | — | — | — | Taxation in Honduras | ||||
| Template:Flagcountry[145] | 16.5% (over HK$2 million)Script error: No such module "Check for unknown parameters". 8.25% (under HK$2 million)Script error: No such module "Check for unknown parameters". |
0% | 15% | 0% | 0% | Taxation in Hong Kong | |||
| Template:Flagcountry | 9% | 15% (+ 18.5% social security + 13% social contribution tax)Script error: No such module "Check for unknown parameters". | 15% | No[146] | 18%[147] | 27% (standard)Script error: No such module "Check for unknown parameters". 18% (reduced)Script error: No such module "Check for unknown parameters". 5% (certain foods, internet service, restaurant services, medicines and books)Script error: No such module "Check for unknown parameters". |
Taxation in Hungary | ||
| Template:Flagcountry[48] | 20% | 31.48% (On income up to 446.136 ISK)[148]Script error: No such module "Check for unknown parameters". | 46.28% | 22% | No[149] | 10% | 24% (standard)Script error: No such module "Check for unknown parameters". 11% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Iceland | |
| Template:Flagcountry | 15–22% (excludes surcharge & cess)[150] | 0% (₹ 0 - 400,000 + 12% of basic salary for epf or social security)Script error: No such module "Check for unknown parameters". | 39% (including Surcharge & Health and Education Cess for Income greater than Rs.20,000,000)Script error: No such module "Check for unknown parameters". | 12.5% (LTCG)Script error: No such module "Check for unknown parameters".
20% (STCG)Script error: No such module "Check for unknown parameters". |
0% | 40% (Luxury and Sin Goods rate)Script error: No such module "Check for unknown parameters".
18% (standard)Script error: No such module "Check for unknown parameters". 5%, 0% (Essential Goods & Services rate)Script error: No such module "Check for unknown parameters". (varies by commodity; see GST rates in India)Script error: No such module "Check for unknown parameters".[151][152] |
Taxation in India | ||
| Template:Flagcountry | 22% | 5% | 35% | 11% | Taxation in Indonesia | ||||
| Template:Flagcountry | 25% | 0% | 35% | 0–9% | Taxation in Iran | ||||
| Template:Flagcountry | 15%[153] | 3%[154] | 15% | 300% (Alcohol and tobacco)Script error: No such module "Check for unknown parameters".
15% (Cars and travel)Script error: No such module "Check for unknown parameters". 20% (Mobile recharge cards and internet)Script error: No such module "Check for unknown parameters". 10% (Deluxe and first class restaurants and hotels)Script error: No such module "Check for unknown parameters".[155] |
Taxation in Iraq | ||||
| Template:Flagcountry | 12.5% | 20% (first €1,650 per year is deductible)Script error: No such module "Check for unknown parameters". | 52.1% (40% + 12.1% social insurance contributions on incomes above €44,000)Script error: No such module "Check for unknown parameters". | 33% | No[156] | 33%[157] | 23% (goods)Script error: No such module "Check for unknown parameters". 9–13.5% (services)Script error: No such module "Check for unknown parameters". 0% (certain items of food)Script error: No such module "Check for unknown parameters". |
Taxation in Ireland | |
| Template:Flagcountry | 0% | 10% | 22%[2] | 20% (standard rate)Script error: No such module "Check for unknown parameters". 5% (home renovations)Script error: No such module "Check for unknown parameters". |
Taxation in the Isle of Man | ||||
| Template:Flagcountry | 23%[158] | 0% (for monthly income under 6,330₪) | 50% | 25% | No[159] | 0% | 18% (standard)Script error: No such module "Check for unknown parameters". 0% (fruits and vegetables)Script error: No such module "Check for unknown parameters". |
Taxation in Israel | |
| Template:Flagcountry | 27.9% (24% + 3.9% on tax-adjusted EBITDA)Script error: No such module "Check for unknown parameters". | 23% (first €8,500 per year is deductible); + municipal and local taxes (0-3%)Script error: No such module "Check for unknown parameters". | 43% (+ municipal and local taxes (0-3%))Script error: No such module "Check for unknown parameters". | 26% | No[160] | 4% | 22% (standard)Script error: No such module "Check for unknown parameters". 10% (reduced rate on certain products e.g. food)Script error: No such module "Check for unknown parameters". 4% (on products of first necessity)Script error: No such module "Check for unknown parameters". |
Taxation in Italy | |
| Template:Flagcountry | 25% | — | — | — | Taxation in the Ivory Coast | ||||
| Template:Flagcountry | 33.3% (standard)Script error: No such module "Check for unknown parameters". 25% (reduced rate for small companies)Script error: No such module "Check for unknown parameters". |
0% (on income up to J$1,774,554) | 30% (on income over J$6,000,000)Script error: No such module "Check for unknown parameters". | 20% (services)Script error: No such module "Check for unknown parameters". 16.5% (goods)Script error: No such module "Check for unknown parameters". |
Taxation in Jamaica | ||||
| Template:Flagcountry[161] | 29.74%[162] | 15.105% (10% local + 5.105% national)Script error: No such module "Check for unknown parameters". | 50.5% (45% national + 10% local)Script error: No such module "Check for unknown parameters". | 20.315% | No[163] | 55%[164] | 10% (standard)Script error: No such module "Check for unknown parameters". 8% (groceries and takeout food and subscription newspaper)Script error: No such module "Check for unknown parameters". |
Taxation in Japan | |
| Template:Flagcountry[45] | 0% | 0% | 20%[165] | Stamp duty on probate starting at £50, rising progressively.Script error: No such module "Check for unknown parameters". | 5%[166] | Taxation in Jersey | |||
| Template:Flagcountry[48] | 20% | 0% | 25%[167] | 16% | Taxation in Jordan | ||||
| Template:Flagcountry[48] | 20%[133][2] | 10% | 10% (residents)Script error: No such module "Check for unknown parameters". 15% (non-residents)Script error: No such module "Check for unknown parameters". |
13% | Taxation in Kazakhstan | ||||
| Template:Flagcountry | 30%[133] | 10% | 30% (citizens)Script error: No such module "Check for unknown parameters". 35% (non-citizens)Script error: No such module "Check for unknown parameters". |
16% (standard)Script error: No such module "Check for unknown parameters". 12% (electricity and fuel)Script error: No such module "Check for unknown parameters". 0% (food)Script error: No such module "Check for unknown parameters". |
Taxation in Kenya | ||||
| Template:Flagcountry | 35% | — | — | — | Taxation in Kiribati | ||||
| File:Flag of Kosovo.svg Kosovo[168] | 0–10% | 0% | 10% | 0% | Taxation in Kosovo | ||||
| Template:Flagcountry | 7.5–16% (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)Script error: No such module "Check for unknown parameters".[169] | 0% | 0% | 0% | Taxation in Kuwait | ||||
| Template:Flagcountry[170] | 25% | 0% | 20% | 10%[171] | Taxation in North Korea | ||||
| Template:Flagcountry | 10%[172] | 10% | 12% (standard)Script error: No such module "Check for unknown parameters". 1–5% |
Taxation in Kyrgyzstan | |||||
| Template:Flagcountry | 35% | — | — | — | Taxation in Laos | ||||
| Template:Flagcountry | 0% (20% on distribution of profit)Script error: No such module "Check for unknown parameters".[173] | 20%[174] | 31.4% | 20%[175] | No[176] | 21% (standard)Script error: No such module "Check for unknown parameters". 12% (Medical products, domestic public transport)Script error: No such module "Check for unknown parameters". 5% (Fresh fruits and vegetables, books, newspapers)Script error: No such module "Check for unknown parameters".[177] |
Taxation in Latvia | ||
| Template:Flagcountry[48] | 17% | 2% | 25% | 11% | Taxation in Lebanon | ||||
| Template:Flagcountry | 25% | — | — | — | Taxation in Lesotho | ||||
| Template:Flagcountry | 25%[178] | — | — | — | Taxation in Liberia | ||||
| Template:Flagcountry | 24.5% (20% + 4% Jehad tax + 0.5% corporate income tax to pay for stamp duties)Script error: No such module "Check for unknown parameters".[179] | — | — | — | Taxation in Libya | ||||
| Template:Flagcountry[180][181] | 12.5% | 3%[182] | 22.4%[183] | 0% (share sales)Script error: No such module "Check for unknown parameters".
24% (real estate)Script error: No such module "Check for unknown parameters". |
8.1% (standard)Script error: No such module "Check for unknown parameters". 3.8% (lodging services)Script error: No such module "Check for unknown parameters". 2.5% (reduced)Script error: No such module "Check for unknown parameters".[184] |
Taxation in Liechtenstein | |||
| Template:FlagcountryScript error: No such module "Unsubst". | 15%[185] | 31.2% | 42.77% | 15% | No[186] | 21% (standard)Script error: No such module "Check for unknown parameters". 9% (publications, accommodation services etc.)Script error: No such module "Check for unknown parameters". 5% (medicine, newspapers and magazines etc.)Script error: No such module "Check for unknown parameters". 0% (certain goods and services)Script error: No such module "Check for unknown parameters". |
Taxation in Lithuania | ||
| Template:Flagcountry | 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0–10.5% municipal trade taxScript error: No such module "Check for unknown parameters".[187] | 8% | 44.2% (42%[188] + 3.78% unemployment fund surcharge)Script error: No such module "Check for unknown parameters".[189] | No[190] | 0% | 17% (standard)Script error: No such module "Check for unknown parameters". 3% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Luxembourg | ||
| Template:Flagcountry[45] | 12% | 0% | 12%[191] | 0%[192] | Taxation in Macau | ||||
| Template:Flagcountry | 20% | — | — | — | Taxation in Madagascar | ||||
| Template:Flagcountry | 5% (licensed companies in the International Business Centre of Madeira).Script error: No such module "Check for unknown parameters".
13% (SMEs, applicable up to a taxable profit of €15000) 20% (general) |
0% (for monthly salaries up to €659) + social security charges[39] | 45.1% (for monthly salaries above €25,275 + social security charges)[39] | 5% (reduced)
12% (intermediate) 22% (standard)[193] |
Taxation in Madeira | ||||
| Template:Flagcountry | 30% | 0% | 35%[194] | — | Taxation in Malawi | ||||
| Template:Flagcountry[45] | 18–24% | 0% | 30%[195] (+ 11% for EPF[196] + 0.5% for SOCSO[197])Script error: No such module "Check for unknown parameters". | 2-10%[198] | 10% (standard rate for goods)Script error: No such module "Check for unknown parameters". 7% (services)Script error: No such module "Check for unknown parameters". 5% (reduced rate for goods)Script error: No such module "Check for unknown parameters".[199] |
Taxation in Malaysia | |||
| Template:Flagcountry[200] | 8–15%[201] | 0% | 0% (expatriates)Script error: No such module "Check for unknown parameters".
15% (nationals)Script error: No such module "Check for unknown parameters". |
6%[202] | Taxation in the Maldives | ||||
| Template:Flagcountry | 30% | — | — | — | Taxation in Mali | ||||
| Template:Flagcountry | 35% (unless eligible for 30% rebate)Script error: No such module "Check for unknown parameters". | 0% | 35% | 0% | 0% | 18% (7% and 5% for certain goods and services) | Taxation in Malta | ||
| Template:Flagcountry | 0.8–3% | 0% | 12%[203] | 2–4%Script error: No such module "Unsubst". | Taxation in the Marshall Islands | ||||
| Template:Flagcountry | 25% | — | — | 0% | — | Taxation in Mauritania | |||
| Template:Flagcountry | 15% | 0% | 15% | 15% | Taxation in Mauritius | ||||
| Template:Flagcountry[45] | 30%[204] | 1.92% | 35% (+ reduction of deductions (topes))Script error: No such module "Check for unknown parameters". | No[205] | 0% | 16% | Taxation in Mexico | ||
| Template:Flagcountry[45] | 12% | 12%[206] | 12% (+ 24% for social security)Script error: No such module "Check for unknown parameters". | 20% (standard)Script error: No such module "Check for unknown parameters". 10% (HoReCa)Script error: No such module "Check for unknown parameters". |
Taxation in Moldova | ||||
| Template:Flagcountry | 0% (25% for companies generating more than 25% of their turnover outside Monaco)Script error: No such module "Check for unknown parameters".[207] | 0%[208] | 20% (standard)Script error: No such module "Check for unknown parameters".
10% (reduced)Script error: No such module "Check for unknown parameters". 5.5% (basic products)Script error: No such module "Check for unknown parameters".[209] |
Taxation in Monaco | |||||
| Template:Flagcountry | 10% | 10% | 10% | Taxation in Mongolia | |||||
| Template:Flagcountry | 9%[210][211] | 9% (first €720)Script error: No such module "Check for unknown parameters".[211] | 12.65% (11% national tax + 15% municipality surtax on income tax)Script error: No such module "Check for unknown parameters".[211]
15% (entrepreneurs on their worldwide income)Script error: No such module "Check for unknown parameters".[212] |
21%[213] 7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.) 0% (postal services, education, social security services, healthcare, insurance, etc.) |
Taxation in Montenegro | ||||
| Template:Flagcountry | 20% | — | — | — | Taxation in Montserrat | ||||
| Template:Flagcountry | 10–31%[133][214] | 0% | 38%[214] | 20% (standard)Script error: No such module "Check for unknown parameters". 14%, 10%, 7% (reduced rates)Script error: No such module "Check for unknown parameters".[215] |
Taxation in Morocco | ||||
| Template:Flagcountry | 32% | — | — | — | Taxation in Mozambique | ||||
| Template:Flagcountry | 22% | — | — | — | Taxation in Myanmar | ||||
| Template:Flagcountry | 32%[216] | 0%[216] | 37%[216] | 15%[216] | Taxation in Namibia | ||||
| Template:Flagcountry | 25% | — | — | — | Taxation in Nauru | ||||
| Template:Flagcountry | 30% (higher rate for financial companies)Script error: No such module "Check for unknown parameters". 25% (standard)Script error: No such module "Check for unknown parameters". 20% (reduced rate for manufacturing companies)Script error: No such module "Check for unknown parameters". (+ 5% on profit distribution + 10% mandatory bonus to employees)Script error: No such module "Check for unknown parameters". |
0% (+ 1% social security tax)Script error: No such module "Check for unknown parameters". | 36% (Including 20% additional tax)[217] | 13% (standard)Script error: No such module "Check for unknown parameters".[218] 288% (for imported vehicles)Script error: No such module "Check for unknown parameters".[219] |
Taxation in Nepal | ||||
| Template:Flagcountry | 25% (over €245,000)Script error: No such module "Check for unknown parameters". 15%[220] (under €245,000)Script error: No such module "Check for unknown parameters". |
0% (first €8,700 per year is tax free)Script error: No such module "Check for unknown parameters". | 49.5%[221] | 36% | No[222] | 40%, 36%, 20% (total value > €154.179)Script error: No such module "Check for unknown parameters". 20%, 18%, 10% (total value < €154.179)Script error: No such module "Check for unknown parameters". [223][Note 4] |
21% (standard)Script error: No such module "Check for unknown parameters". 9% (essential and selected goods)Script error: No such module "Check for unknown parameters". |
Taxation in the Netherlands | |
| Template:Flagcountry | 28% | 10.5%[224] | 39%[225] | No[226] | 0% | 15% | Taxation in New Zealand | ||
| Template:Flagcountry[227] | 30% | 0% | 40% (residents)Script error: No such module "Check for unknown parameters". 25% (non-residents)Script error: No such module "Check for unknown parameters".[228] |
— | Taxation in New Caledonia | ||||
| Template:Flagcountry | 30% | — | — | — | Taxation in Nicaragua | ||||
| Template:Flagcountry | 30%[229] | — | — | 7%[229] | Taxation in Niger | ||||
| Template:Flagcountry | 30% | 7% | 24% | 7.5% | Taxation in Nigeria | ||||
| Template:Flagcountry | 0% | — | — | 12.5% | Taxation in Niue | ||||
| Template:Flagcountry | 0% | — | — | 0%[230] | — | Taxation in Norfolk Island | |||
| Template:Flagcountry[45] | 10% | 10% | 18% | 18% (standard)Script error: No such module "Check for unknown parameters". 5% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in North Macedonia | ||||
| Template:Flagcountry[231] | 22%[232] | 0% (for yearly income under 100,000 NOK)Script error: No such module "Check for unknown parameters".[233] | 47.4%[234] | 37.84%[235] | Yes[236] | 0%[237] | 25% (standard rate)Script error: No such module "Check for unknown parameters". 15% (food and drink)Script error: No such module "Check for unknown parameters". 12% (transportation, cinema and hotel services)Script error: No such module "Check for unknown parameters".[238] |
Taxation in Norway | |
| Template:Flagcountry | 15%[239][240] | 0% | 5% | Taxation in Oman | |||||
| Template:Flagcountry | 1.25% (minimum)Script error: No such module "Check for unknown parameters".[241]
20% (small)Script error: No such module "Check for unknown parameters".[242] 29%(corporate)Script error: No such module "Check for unknown parameters".[243] |
0% (under Rs 600,000 per annum) | 45% (over Rs 5.6 Million per annum) | 15% | Exempt[244] | 0% | 18% (+3% for non-registered goods)Script error: No such module "Check for unknown parameters". 15% (services)Script error: No such module "Check for unknown parameters". |
Taxation in Pakistan | |
| Template:Flagcountry | 0% | — | — | 0%[245] | — | Taxation in Palau | |||
| Template:Flagcountry | 15% | 5% | 15% | 14.5% | Taxation in Palestine | ||||
| Template:Flagcountry | 25% | 0% | 27% | 7% (standard)Script error: No such module "Check for unknown parameters". 15% (tobacco)Script error: No such module "Check for unknown parameters". 10% (alcohol and hotels)Script error: No such module "Check for unknown parameters". 5% (essential goods)Script error: No such module "Check for unknown parameters". |
Taxation in Panama | ||||
| Template:Flagcountry | 30% | — | — | — | Taxation in Papua New Guinea | ||||
| Template:Flagcountry | 10% | 8% | 10% | No | 10% | Taxation in Paraguay | |||
| Template:Flagcountry[48] | 30% | 0% | 30% | 16% (standard)Script error: No such module "Check for unknown parameters". + 2% (municipal promotional tax)Script error: No such module "Check for unknown parameters". + 0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.)Script error: No such module "Check for unknown parameters". |
Taxation in Peru | ||||
| File:Flag of the Philippines.svg Philippines | 30% | 0% | 35% | 5-10%[246] | 6%[247] | 12% (standard)Script error: No such module "Check for unknown parameters". 0% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in the Philippines | ||
| Template:Flagcountry | 0% | 0%[248] | 0% | Taxation in the Pitcairn Islands | |||||
| Template:Flagcountry[249] | 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)Script error: No such module "Check for unknown parameters".[249] | 9% (under 30.000 złotych per year, 0% income tax[250], 9% Health Insurance(non-deductible)[251]) | 41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year)[252]
23.9% or 27.9% (self employed: not deduction first 30.000 złotych, 19% + 4.9% health insurance +4% solidarity tax above 1 million złotych)Script error: No such module "Check for unknown parameters". |
19% | No[253] | 7% | 23% (standard)Script error: No such module "Check for unknown parameters". 8% or 5% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Poland | |
| Template:Flagcountry | 20% (in mainland) | 13% | 56.03% (48% income tax + 5% solidarity rate + 11% social security)Script error: No such module "Check for unknown parameters". | 28%[3] | No[254] | 0% | 23% (standard)Script error: No such module "Check for unknown parameters". 13% (intermediate)Script error: No such module "Check for unknown parameters". 6% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Portugal | |
| Template:Flagcountry | 20%[255] | 0% (16% proposed)Script error: No such module "Check for unknown parameters". | 33.34% | 11.5% | Taxation in Puerto Rico | ||||
| Template:Flagcountry[45] | 10% | 0% | 0% | Taxation in Qatar | |||||
| Template:Flagcountry | 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)Script error: No such module "Check for unknown parameters".[256] | 35% Template:Smalldiv[256] | 45% Template:Smalldiv[256] | 10% | 19% (standard)Script error: No such module "Check for unknown parameters". 9% (food, medicines, books, newspapers and hotel services)Script error: No such module "Check for unknown parameters". 5% (reduced)Script error: No such module "Check for unknown parameters". [48] |
Taxation in Romania | |||
| Template:Flagcountry[45] | 20%[2] | 13% | 22% (earning over 50 million roubles a year)Script error: No such module "Check for unknown parameters".[257]
35% (non-residents)Script error: No such module "Check for unknown parameters". |
0%[258] | 20% (standard)Script error: No such module "Check for unknown parameters". 10% (books, certain items of food and children goods)Script error: No such module "Check for unknown parameters". 0% (house or flat)Script error: No such module "Check for unknown parameters". |
Taxation in Russia | |||
| Template:Flagcountry | 30% | 0% | 30% | 18% | Taxation in Rwanda | ||||
| Template:Flagcountry | 33%[259] | 0% | — | Taxation in Saint Kitts and Nevis | |||||
| File:Flag of Saint Barthélemy (Local).svg Saint Barthélemy | 0% | 0% | 0% | 0% | Taxation in Saint Barthélémy | ||||
| Template:Flagcountry | 30% | — | — | — | Taxation in Saint Lucia | ||||
| Template:Flagcountry | 20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000)Script error: No such module "Check for unknown parameters". | — | — | — | Taxation in Saint Martin | ||||
| Template:Flagcountry | 33.3% (15% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €600,000)Script error: No such module "Check for unknown parameters". | — | — | — | Taxation in Saint Pierre and Miquelon | ||||
| Template:Flagcountry | 30% | — | — | — | Taxation in Saint Vincent and the Grenadines | ||||
| Template:Flagcountry | 27% | — | — | — | Taxation in Samoa | ||||
| Template:Flagcountry | 17% | 9% | 35% | 0% (standard)Script error: No such module "Check for unknown parameters". 17% (imported goods)Script error: No such module "Check for unknown parameters". |
Taxation in San Marino | ||||
| Template:Flagcountry | 25% | — | — | — | Taxation in São Tomé and Príncipe | ||||
| Template:Flagcountry | 0%[260] | 0% | 0% | 0% | There are taxes on property and personal capital, maximum at £6,500. | Document duty charged on real estate transfers from estates performed by a Guernsey Advocate.Script error: No such module "Check for unknown parameters". | 0% | Taxation in Sark | |
| Template:Flagcountry[261] | 2.5% (fully Saudi national owned businesses)Script error: No such module "Check for unknown parameters".
2.5–15% (taxed at Zakat rate 2.5% for the Saudi percentage of ownership, 15% for all other ownership)Script error: No such module "Check for unknown parameters". |
0% | 15% (standard)Script error: No such module "Check for unknown parameters".
5% (real estate transactions rate)Script error: No such module "Check for unknown parameters". |
Taxation in Saudi Arabia | |||||
| Template:Flagcountry[48] | 25% | 0% | 50% | 20% | Taxation in Senegal | ||||
| Template:Flagcountry[262] | 15%[263] | 10% | 25% (additional contributions for state health, pension and unemployment funds)Script error: No such module "Check for unknown parameters".[264] | 15% | 0% | 20% (standard)Script error: No such module "Check for unknown parameters".[265][266] 10% or 0% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Serbia | ||
| Template:Flagcountry | 33%[6] | 15% | 15% | Taxation in the Seychelles | |||||
| Template:Flagcountry | 25% | — | — | — | Taxation in Sierra Leone | ||||
| Template:Flagcountry | 17%[267] | 0% | 22% (+20% tax on pension)Script error: No such module "Check for unknown parameters". | 0%[268] | 9% | Taxation in Singapore | |||
| Template:Flagcountry | 34.5% | 12.50% | 47.50% | 5% | Taxation in Sint Maarten | ||||
| Template:Flagcountry | 21% (over €100,000)Script error: No such module "Check for unknown parameters". 15% (under €100,000)Script error: No such module "Check for unknown parameters". |
21% | 25%[269] | 25% | No[270] | 0% | 23% (standard)Script error: No such module "Check for unknown parameters".[271] 19% (electricity, non-basic foodstuffs, selected catering services)Script error: No such module "Check for unknown parameters". 5% (basic foodstuffs, books, medicines, accommodation services)Script error: No such module "Check for unknown parameters". |
Taxation in Slovakia | |
| Template:Flagcountry[45] | 19% | 16% | 50% | 27.5% | No[272] | 0% | 22% (standard)Script error: No such module "Check for unknown parameters".9.5% (food, building and renovation, transport, tickets, media)Script error: No such module "Check for unknown parameters".
5% (books, newspaper)Script error: No such module "Check for unknown parameters". |
Taxation in Slovenia | |
| Template:Flagcountry | 30% | — | — | — | Taxation in the Solomon Islands | ||||
| Template:Flagcountry | 30%[273] | 0% | 18% | 0% | Taxation in Somalia | ||||
| Template:Flagcountry | 28%[274] | 0% (below threshold)Script error: No such module "Check for unknown parameters". | 45% | 18% | 25%[275] | 15%[276] | Taxation in South Africa | ||
| Template:Flagcountry[48] | 24.2%[133] | 7.8% (6% + 1.8%[277]) | 53.4% (42%[278] + 11.4%[277]) | No[279] | 50%[280] | 10% | Taxation in South Korea | ||
| Template:Flagcountry | 30% | — | — | — | Taxation in South Sudan | ||||
| Template:Flagcountry[45] | 25% (mainland) 4% (Canary Islands)Script error: No such module "Check for unknown parameters". |
0% (first €5,550 per year is tax free)Script error: No such module "Check for unknown parameters". | 52.3%
47% (State tax)Script error: No such module "Check for unknown parameters". 3.75% (Regional tax in Valencia)Script error: No such module "Check for unknown parameters". 6.45% (Social security, worker contribution)Script error: No such module "Check for unknown parameters". |
26% (residents)Script error: No such module "Check for unknown parameters". 19% (non-residents)Script error: No such module "Check for unknown parameters". |
Yes[281] | 34% | 21% (standard)Script error: No such module "Check for unknown parameters". 10% or 4% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Spain | |
| Template:Flagcountry[45] | 15–30%[133] | 0% | 36% (if annual income is more than LKR 3 million)Script error: No such module "Check for unknown parameters". | 10%[282] | 12% (standard)Script error: No such module "Check for unknown parameters". 8% or 0% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Sri Lanka | |||
| Template:Flagcountry | 5% (special exempt companies)Script error: No such module "Check for unknown parameters".
15% (most other companies)Script error: No such module "Check for unknown parameters".[283] |
Taxation in Sudan | |||||||
| Template:Flagcountry | 36%[284] | 8% (first SRD2,646 per year is deductible)Script error: No such module "Check for unknown parameters". | 38%[285] | — | Taxation in Suriname | ||||
| Template:Flagcountry | 16%[286][287] | 8%[288] | 22%[288] | 0%[289] | 0% | 0%[290] | Taxation in Norway | ||
| Template:Flagcountry | 20.6%[291] | 32% (first US$1,930 per year is deductible)Script error: No such module "Check for unknown parameters". | 45.6% (32% average municipality income tax + 20% state income tax)Script error: No such module "Check for unknown parameters".[292][293] | 30% | No[294] | 0% | 25% (standard)Script error: No such module "Check for unknown parameters". 12% or 6% (reduced rates)Script error: No such module "Check for unknown parameters".[295] |
Taxation in Sweden | |
| Template:Flagcountry[48] | 17.92%[133] | 0% | 50.14% 10.6%(mandatory social security contributions)Script error: No such module "Check for unknown parameters".[296] 11.5% (federal)Script error: No such module "Check for unknown parameters".[297] 28.025% (cantonal, Geneva)Script error: No such module "Check for unknown parameters".[298] 9.69% (communal, Avully and Chancy, both canton of Geneva)Script error: No such module "Check for unknown parameters".[298] 3.04% (church tax, roman catholic and protestant in Geneva)Script error: No such module "Check for unknown parameters".[298] |
Yes[299] | 0%[300] | 8.1% (standard)Script error: No such module "Check for unknown parameters". 3.8% or 2.5% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Switzerland | ||
| Template:Flagcountry[45] | 22% | 5% | 15% | — | Taxation in Syria | ||||
| Template:Flagcountry[45] | 20%[301] | 5% | 40% | 20%[302] | 5%[303] | Taxation in Taiwan | |||
| Template:Flagcountry[304] | 13% (residents)Script error: No such module "Check for unknown parameters". 25% (non-residents)Script error: No such module "Check for unknown parameters". |
5% | 13% (residents)Script error: No such module "Check for unknown parameters". 25% (non-residents)Script error: No such module "Check for unknown parameters". |
18% | Taxation in Tajikistan | ||||
| Template:Flagcountry | 30% | 15% | 30% | 14% | Taxation in Tanzania | ||||
| Template:Flagcountry | 20% | 0% | 35% | 7% | Taxation in Thailand | ||||
| Template:Flagcountry | 27% | — | — | — | Taxation in Togo | ||||
| Template:Flagcountry | 0% | — | — | — | Taxation in Tokelau | ||||
| Template:Flagcountry | 25% | — | — | — | Taxation in Tonga | ||||
| Template:Flagcountry | 30% | 0% | 25% (annual chargeable income less than $1 million)Script error: No such module "Check for unknown parameters"., 30% (annual chargeable income over $1 million)Script error: No such module "Check for unknown parameters". [305] | 12.5% (VAT) | Taxation in Trinidad & Tobago | ||||
| Template:Flagcountry[48] | 30% | 0% | 35% | 18% (standard)Script error: No such module "Check for unknown parameters". 12% or 6% (reduced rates)Script error: No such module "Check for unknown parameters". |
Taxation in Tunisia | ||||
| Template:Flagcountry[45] | 25% | 15% | 40% | No[306] | 1–30%[307] | 20% (standard)Script error: No such module "Check for unknown parameters". 10% (clothing)Script error: No such module "Check for unknown parameters". 1% (certain food items)Script error: No such module "Check for unknown parameters".[66] |
Taxation in Turkey | ||
| Template:Flagcountry | 8% | — | — | — | Taxation in Turkmenistan | ||||
| Template:Flagcountry | 0% | — | — | — | Taxation in the Turks and Caicos Islands | ||||
| Template:Flagcountry | 30% | — | — | — | Taxation in Tuvalu | ||||
| Template:Flagcountry | 30%[308] | — | — | 18%[309] | Taxation in Uganda | ||||
| Template:Flagcountry | 18%[310] | 0%[311] | 18% (common rate)Script error: No such module "Check for unknown parameters". 20% (some activities)Script error: No such module "Check for unknown parameters". 22% (social security)Script error: No such module "Check for unknown parameters".[312] |
18% | 2% (non-refundable turnover tax during martial law)Script error: No such module "Check for unknown parameters". | Taxation in Ukraine | |||
| Template:Flagcountry | 0% (free zone companies,[313] as well as mainland companies with less than 375,000 AED a year in profit,_Markets_–_Gulf_News-318|[314] 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)_Markets_–_Gulf_News-318|[314] |
0%[315] | 0%[316] | 5%[315] | Taxation in the United Arab Emirates | ||||
| Template:Flagcountry[317] | 19–25%[318] | 0% (up to £12,570)Script error: No such module "Check for unknown parameters".[319] | 69.5% (45% income tax on the £100–125k band (Scotland only) + 20% phase-out of personal allowance + 2% employee National Insurance) [320][321] | 24%[322] | No[323] | 40%[324] | 20% (standard)Script error: No such module "Check for unknown parameters". 5% (home energy and renovations)Script error: No such module "Check for unknown parameters". 0% (life necessities, public transport, children's clothing, books and periodicals)Script error: No such module "Check for unknown parameters".[325] |
Taxation in the United Kingdom | |
| Template:Flagcountry | 21% (federal)Script error: No such module "Check for unknown parameters". up to 21% (with credit of tax paid towards other countries)Script error: No such module "Check for unknown parameters". |
10% (federal)Script error: No such module "Check for unknown parameters". + 0–3.07% (state)Script error: No such module "Check for unknown parameters". + 0–3.8398% (local)Script error: No such module "Check for unknown parameters". (federal standard deduction of 15750 USD for single taxpayers)Script error: No such module "Check for unknown parameters". |
50.3% California (37% (federal)Script error: No such module "Check for unknown parameters".[326] + 13.3% (state)Script error: No such module "Check for unknown parameters".)
37% Texas (37% + 0%) |
20% | No[327] | 0–3.64% [328] | 18–40% (federal with offset against individual State Estate and Inheritance Taxes)Script error: No such module "Check for unknown parameters".[329] | 0–11.5% | Taxation in the United States |
| Template:Flagcountry[48] | 25% | 0% | 36%[330] | 22% (standard)Script error: No such module "Check for unknown parameters". 11% (lowest)Script error: No such module "Check for unknown parameters". 0% (extent)Script error: No such module "Check for unknown parameters". |
Taxation in Uruguay | ||||
| Template:Flagcountry[48] | 12% (standard)Script error: No such module "Check for unknown parameters". 20% (banks and mobile communication operators)Script error: No such module "Check for unknown parameters". |
12% | 0–15% | Taxation in Uzbekistan | |||||
| Template:Flagcountry | 0% | 0% | 0% | 0% | Taxation in Vanuatu | ||||
| Template:Flagcountry[48] | 34% | 0% | 34% | 16% (standard)Script error: No such module "Check for unknown parameters". 8% (reduced)Script error: No such module "Check for unknown parameters". |
Taxation in Venezuela | ||||
| Template:Flagcountry[45] | 20% | 5% | 35%[331] | 10%[332] | 10% | Taxation in Vietnam | |||
| Template:Flagcountry | 0%[333] | 0% | — | Taxation in the British Virgin Islands | |||||
| Template:Flagcountry | 21–38.50%[334] | Taxation in the United States Virgin Islands | |||||||
| Template:Flagcountry | 0% | 0% | 0% | 0% | Taxation in Wallis and Futuna | ||||
| Template:Flagcountry | 20%[335] | 10% | 15% | 2% | Taxation in Yemen | ||||
| Template:Flagcountry | 30%[336] | 10% | 30% | 16% | Taxation in Zambia | ||||
| Template:Flagcountry | 25% | 0% | 45% | 15% (standard)Script error: No such module "Check for unknown parameters". 0% (on selected items)Script error: No such module "Check for unknown parameters". |
Taxation in Zimbabwe | ||||
See also
- Corporate 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 state
Notes
<templatestyles src="Reflist/styles.css" />
- ↑ 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.
- ↑ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.
- ↑ Rates are for other inheritors, grandchildren & further descendants, and partners & children respectively.
Script error: No such module "Check for unknown parameters".
References
<templatestyles src="Reflist/styles.css" />
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c d Script error: No such module "citation/CS1".
- ↑ a b c d Script error: No such module "citation/CS1".
- ↑ a b c d Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c d Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c d e f g h i j k l m n o p q r s t Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c d e f g h i j k l m n o p q r Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Canadian income tax rates for individuals - current and previous years Script error: No such module "webarchive"., Canada Revenue Agency.
- ↑ Income tax rates Script error: No such module "webarchive"., Revenu Québec.
- ↑ Line 44000 - Refundable Quebec abatement Script error: No such module "webarchive"., Canada Revenue Agency.
- ↑ a b Quebec, combined federal and provincial personal income tax rates - 2020 Script error: No such module "webarchive"., Ernst & Young.
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Taxation in China
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS Script error: No such module "webarchive". Retrieved 2021/01/25
- ↑ 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 Script error: No such module "webarchive". Retrieved 2017/12/01
- ↑ Colombia Individual - Other taxes
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c d e f g Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ [1] State Revenue Service of Latvia, VAT, 3 January 2021
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2020.pdf Script error: No such module "Unsubst".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1". (50% maladie, 100% dépendance, 50% pension)
- ↑ Script error: No such module "citation/CS1".</refpension)
- ↑ 人才發展委員會 – Tax
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Malawi Individual - Taxes on personal income, 21 April 2023, PwC
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c d Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu Script error: No such module "Unsubst".
- ↑ Script error: No such module "citation/CS1".
- ↑ Corporate tax law (Serbian) + 10% on withdrawal
- ↑ Script error: No such module "citation/CS1".Script error: No such module "Unsubst".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ a b c Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "Citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ _Markets_–_Gulf_News_318-0|a _Markets_–_Gulf_News_318-1|b Script error: No such module "citation/CS1".
- ↑ a b Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1". Alt URL
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
- ↑ Script error: No such module "citation/CS1".
Script error: No such module "Check for unknown parameters".
Template:Finance country lists Template:Public policy country lists