List of countries by tax rates

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File:Federal Sales Taxes.png
Map of the world showing national-level sales tax / VAT rates as of October 2019

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".
0% (basic food items)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

Notes

<templatestyles src="Reflist/styles.css" />

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

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  4. Script error: No such module "citation/CS1".
  5. Script error: No such module "citation/CS1".
  6. a b c Script error: No such module "citation/CS1".
  7. a b Script error: No such module "citation/CS1".
  8. Script error: No such module "citation/CS1".
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  10. a b Script error: No such module "citation/CS1".
  11. a b Script error: No such module "citation/CS1".
  12. Script error: No such module "citation/CS1".
  13. a b c Script error: No such module "citation/CS1".
  14. Script error: No such module "citation/CS1".
  15. Script error: No such module "citation/CS1".
  16. a b Script error: No such module "citation/CS1".
  17. Script error: No such module "citation/CS1".
  18. a b c Script error: No such module "citation/CS1".
  19. Script error: No such module "citation/CS1".
  20. a b c Script error: No such module "citation/CS1".
  21. Script error: No such module "citation/CS1".
  22. Script error: No such module "citation/CS1".
  23. Script error: No such module "citation/CS1".
  24. a b c d Script error: No such module "citation/CS1".
  25. a b c d Script error: No such module "citation/CS1".
  26. a b c d Script error: No such module "citation/CS1".
  27. a b c Script error: No such module "citation/CS1".
  28. Script error: No such module "citation/CS1".
  29. Script error: No such module "citation/CS1".
  30. Script error: No such module "citation/CS1".
  31. a b Script error: No such module "citation/CS1".
  32. Script error: No such module "citation/CS1".
  33. Script error: No such module "citation/CS1".
  34. Script error: No such module "citation/CS1".
  35. a b c d Script error: No such module "citation/CS1".
  36. Script error: No such module "citation/CS1".
  37. Script error: No such module "citation/CS1".
  38. Script error: No such module "citation/CS1".
  39. a b c Script error: No such module "citation/CS1".
  40. Script error: No such module "citation/CS1".
  41. Script error: No such module "citation/CS1".
  42. Script error: No such module "citation/CS1".
  43. Script error: No such module "citation/CS1".
  44. Script error: No such module "citation/CS1".
  45. 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".
  46. Script error: No such module "citation/CS1".
  47. Script error: No such module "citation/CS1".
  48. 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".
  49. Script error: No such module "citation/CS1".
  50. Script error: No such module "citation/CS1".
  51. Script error: No such module "citation/CS1".
  52. Script error: No such module "citation/CS1".
  53. Script error: No such module "citation/CS1".
  54. Script error: No such module "citation/CS1".
  55. Script error: No such module "citation/CS1".
  56. Script error: No such module "Citation/CS1".
  57. Script error: No such module "citation/CS1".
  58. a b Script error: No such module "citation/CS1".
  59. Script error: No such module "citation/CS1".
  60. Script error: No such module "citation/CS1".
  61. Script error: No such module "citation/CS1".
  62. Script error: No such module "citation/CS1".
  63. Script error: No such module "citation/CS1".
  64. Script error: No such module "citation/CS1".
  65. a b Script error: No such module "citation/CS1".
  66. a b c Script error: No such module "citation/CS1".
  67. Script error: No such module "citation/CS1".
  68. Script error: No such module "citation/CS1".
  69. a b Canadian income tax rates for individuals - current and previous years Script error: No such module "webarchive"., Canada Revenue Agency.
  70. Income tax rates Script error: No such module "webarchive"., Revenu Québec.
  71. Line 44000 - Refundable Quebec abatement Script error: No such module "webarchive"., Canada Revenue Agency.
  72. a b Quebec, combined federal and provincial personal income tax rates - 2020 Script error: No such module "webarchive"., Ernst & Young.
  73. Script error: No such module "citation/CS1".
  74. Script error: No such module "citation/CS1".
  75. Script error: No such module "citation/CS1".
  76. a b c Script error: No such module "citation/CS1".
  77. Script error: No such module "citation/CS1".
  78. a b Script error: No such module "citation/CS1".
  79. 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.
  80. Script error: No such module "citation/CS1".
  81. Script error: No such module "citation/CS1".
  82. Script error: No such module "citation/CS1".
  83. Taxation in China
  84. Script error: No such module "citation/CS1".
  85. Script error: No such module "citation/CS1".
  86. Script error: No such module "citation/CS1".
  87. Script error: No such module "citation/CS1".
  88. Script error: No such module "citation/CS1".
  89. "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
  90. 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
  91. Colombia Individual - Other taxes
  92. Script error: No such module "citation/CS1".
  93. Script error: No such module "citation/CS1".
  94. Script error: No such module "Citation/CS1".
  95. Script error: No such module "Citation/CS1".
  96. Script error: No such module "citation/CS1".
  97. Script error: No such module "citation/CS1".
  98. Script error: No such module "citation/CS1".
  99. Script error: No such module "citation/CS1".
  100. Script error: No such module "citation/CS1".
  101. Script error: No such module "citation/CS1".
  102. Script error: No such module "citation/CS1".
  103. Script error: No such module "citation/CS1".
  104. Script error: No such module "citation/CS1".
  105. Script error: No such module "citation/CS1".
  106. Script error: No such module "citation/CS1".
  107. Script error: No such module "citation/CS1".
  108. Script error: No such module "citation/CS1".
  109. Script error: No such module "citation/CS1".
  110. Script error: No such module "citation/CS1".
  111. Script error: No such module "citation/CS1".
  112. Script error: No such module "citation/CS1".
  113. Script error: No such module "citation/CS1".
  114. Script error: No such module "citation/CS1".
  115. Script error: No such module "citation/CS1".
  116. Script error: No such module "citation/CS1".
  117. Script error: No such module "citation/CS1".
  118. a b Script error: No such module "citation/CS1".
  119. Script error: No such module "citation/CS1".
  120. Script error: No such module "citation/CS1".
  121. Script error: No such module "citation/CS1".
  122. Script error: No such module "citation/CS1".
  123. Script error: No such module "citation/CS1".
  124. Script error: No such module "citation/CS1".
  125. Script error: No such module "citation/CS1".
  126. Script error: No such module "citation/CS1".
  127. Script error: No such module "citation/CS1".
  128. Script error: No such module "citation/CS1".
  129. Script error: No such module "citation/CS1".
  130. Script error: No such module "citation/CS1".
  131. Script error: No such module "citation/CS1".
  132. Script error: No such module "citation/CS1".
  133. a b c d e f g Script error: No such module "citation/CS1".
  134. Script error: No such module "citation/CS1".
  135. Script error: No such module "citation/CS1".
  136. Script error: No such module "citation/CS1".
  137. Script error: No such module "citation/CS1".
  138. Script error: No such module "citation/CS1".
  139. Script error: No such module "citation/CS1".
  140. a b Script error: No such module "citation/CS1".
  141. Script error: No such module "citation/CS1".
  142. a b Script error: No such module "citation/CS1".
  143. a b Script error: No such module "citation/CS1".
  144. Script error: No such module "citation/CS1".
  145. Script error: No such module "citation/CS1".
  146. Script error: No such module "citation/CS1".
  147. Script error: No such module "citation/CS1".
  148. Script error: No such module "citation/CS1".
  149. Script error: No such module "citation/CS1".
  150. Script error: No such module "citation/CS1".
  151. Script error: No such module "citation/CS1".
  152. Script error: No such module "citation/CS1".
  153. Script error: No such module "citation/CS1".
  154. Script error: No such module "citation/CS1".
  155. Script error: No such module "citation/CS1".
  156. Script error: No such module "citation/CS1".
  157. Script error: No such module "citation/CS1".
  158. Script error: No such module "citation/CS1".
  159. Script error: No such module "citation/CS1".
  160. Script error: No such module "citation/CS1".
  161. Script error: No such module "citation/CS1".
  162. Script error: No such module "citation/CS1".
  163. Script error: No such module "citation/CS1".
  164. Script error: No such module "Citation/CS1".
  165. Script error: No such module "citation/CS1".
  166. Script error: No such module "citation/CS1".
  167. Script error: No such module "citation/CS1".
  168. Script error: No such module "citation/CS1".
  169. Script error: No such module "citation/CS1".
  170. Script error: No such module "citation/CS1".
  171. Script error: No such module "citation/CS1".
  172. Script error: No such module "citation/CS1".
  173. Script error: No such module "citation/CS1".
  174. Script error: No such module "citation/CS1".
  175. Script error: No such module "citation/CS1".
  176. Script error: No such module "citation/CS1".
  177. [1] State Revenue Service of Latvia, VAT, 3 January 2021
  178. Script error: No such module "citation/CS1".
  179. Script error: No such module "citation/CS1".
  180. Script error: No such module "citation/CS1".
  181. Script error: No such module "citation/CS1".
  182. Script error: No such module "citation/CS1".
  183. Script error: No such module "citation/CS1".
  184. Script error: No such module "citation/CS1".
  185. Script error: No such module "citation/CS1".
  186. Script error: No such module "citation/CS1".
  187. https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2020.pdf Script error: No such module "Unsubst".
  188. Script error: No such module "citation/CS1".
  189. Script error: No such module "citation/CS1". (50% maladie, 100% dépendance, 50% pension)
  190. Script error: No such module "citation/CS1".</refpension)
  191. 人才發展委員會 – Tax
  192. Script error: No such module "citation/CS1".
  193. Script error: No such module "citation/CS1".
  194. Malawi Individual - Taxes on personal income, 21 April 2023, PwC
  195. Script error: No such module "citation/CS1".
  196. Script error: No such module "citation/CS1".
  197. Script error: No such module "citation/CS1".
  198. Script error: No such module "citation/CS1".
  199. Script error: No such module "citation/CS1".
  200. Script error: No such module "citation/CS1".
  201. Script error: No such module "citation/CS1".
  202. Script error: No such module "citation/CS1".
  203. Script error: No such module "citation/CS1".
  204. Script error: No such module "citation/CS1".
  205. Script error: No such module "citation/CS1".
  206. Script error: No such module "citation/CS1".
  207. Script error: No such module "citation/CS1".
  208. Script error: No such module "citation/CS1".
  209. Script error: No such module "citation/CS1".
  210. Script error: No such module "citation/CS1".
  211. a b c Script error: No such module "citation/CS1".
  212. Script error: No such module "citation/CS1".
  213. Script error: No such module "citation/CS1".
  214. a b Script error: No such module "citation/CS1".
  215. Script error: No such module "citation/CS1".
  216. a b c d Script error: No such module "citation/CS1".
  217. Script error: No such module "citation/CS1".
  218. Script error: No such module "citation/CS1".
  219. Script error: No such module "citation/CS1".
  220. Script error: No such module "citation/CS1".
  221. Script error: No such module "citation/CS1".
  222. Script error: No such module "citation/CS1".
  223. Script error: No such module "citation/CS1".
  224. Script error: No such module "citation/CS1".
  225. Script error: No such module "citation/CS1".
  226. Script error: No such module "citation/CS1".
  227. Script error: No such module "citation/CS1".
  228. Script error: No such module "citation/CS1".
  229. a b Script error: No such module "citation/CS1".
  230. Script error: No such module "citation/CS1".
  231. Script error: No such module "citation/CS1".
  232. Script error: No such module "citation/CS1".
  233. Script error: No such module "citation/CS1".
  234. Script error: No such module "citation/CS1".
  235. Script error: No such module "citation/CS1".
  236. Script error: No such module "citation/CS1".
  237. Script error: No such module "citation/CS1".
  238. Script error: No such module "citation/CS1".
  239. Script error: No such module "citation/CS1".
  240. Script error: No such module "citation/CS1".
  241. Script error: No such module "citation/CS1".
  242. Script error: No such module "citation/CS1".
  243. Script error: No such module "citation/CS1".
  244. Script error: No such module "citation/CS1".
  245. Script error: No such module "citation/CS1".
  246. Script error: No such module "citation/CS1".
  247. Script error: No such module "citation/CS1".
  248. Script error: No such module "citation/CS1".
  249. a b Script error: No such module "citation/CS1".
  250. Script error: No such module "citation/CS1".
  251. Script error: No such module "citation/CS1".
  252. Script error: No such module "citation/CS1".
  253. Script error: No such module "citation/CS1".
  254. Script error: No such module "citation/CS1".
  255. Script error: No such module "citation/CS1".
  256. a b c Script error: No such module "citation/CS1".
  257. Script error: No such module "citation/CS1".
  258. Script error: No such module "citation/CS1".
  259. Script error: No such module "citation/CS1".
  260. Script error: No such module "citation/CS1".
  261. International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu Script error: No such module "Unsubst".
  262. Script error: No such module "citation/CS1".
  263. Corporate tax law (Serbian) + 10% on withdrawal
  264. Script error: No such module "citation/CS1".Script error: No such module "Unsubst".
  265. Script error: No such module "citation/CS1".
  266. Script error: No such module "citation/CS1".
  267. Script error: No such module "citation/CS1".
  268. Script error: No such module "citation/CS1".
  269. Script error: No such module "citation/CS1".
  270. Script error: No such module "citation/CS1".
  271. Script error: No such module "citation/CS1".
  272. Script error: No such module "citation/CS1".
  273. Script error: No such module "citation/CS1".
  274. Script error: No such module "citation/CS1".
  275. Script error: No such module "citation/CS1".
  276. Script error: No such module "citation/CS1".
  277. a b Script error: No such module "citation/CS1".
  278. Script error: No such module "citation/CS1".
  279. Script error: No such module "citation/CS1".
  280. Script error: No such module "citation/CS1".
  281. Script error: No such module "citation/CS1".
  282. Script error: No such module "citation/CS1".
  283. Script error: No such module "citation/CS1".
  284. Script error: No such module "Citation/CS1".
  285. Script error: No such module "citation/CS1".
  286. Script error: No such module "citation/CS1".
  287. Script error: No such module "citation/CS1".
  288. a b Script error: No such module "citation/CS1".
  289. Script error: No such module "citation/CS1".
  290. Script error: No such module "citation/CS1".
  291. Script error: No such module "citation/CS1".
  292. Script error: No such module "citation/CS1".
  293. Script error: No such module "citation/CS1".
  294. Script error: No such module "citation/CS1".
  295. Script error: No such module "citation/CS1".
  296. Script error: No such module "citation/CS1".
  297. Script error: No such module "citation/CS1".
  298. a b c Script error: No such module "citation/CS1".
  299. Script error: No such module "citation/CS1".
  300. Script error: No such module "citation/CS1".
  301. Script error: No such module "citation/CS1".
  302. Script error: No such module "citation/CS1".
  303. Script error: No such module "citation/CS1".
  304. Script error: No such module "citation/CS1".
  305. Script error: No such module "citation/CS1".
  306. Script error: No such module "citation/CS1".
  307. Script error: No such module "citation/CS1".
  308. Script error: No such module "Citation/CS1".
  309. Script error: No such module "Citation/CS1".
  310. Script error: No such module "citation/CS1".
  311. Script error: No such module "citation/CS1".Script error: No such module "citation/CS1".
  312. Script error: No such module "citation/CS1".Script error: No such module "citation/CS1".
  313. Script error: No such module "citation/CS1".
  314. _Markets_–_Gulf_News_318-0|a _Markets_–_Gulf_News_318-1|b Script error: No such module "citation/CS1".
  315. a b Script error: No such module "citation/CS1".
  316. Script error: No such module "citation/CS1".
  317. Script error: No such module "citation/CS1".
  318. Script error: No such module "citation/CS1".
  319. Script error: No such module "citation/CS1".
  320. Script error: No such module "citation/CS1".
  321. Script error: No such module "citation/CS1".
  322. Script error: No such module "citation/CS1".
  323. Script error: No such module "citation/CS1".
  324. Script error: No such module "citation/CS1".
  325. Script error: No such module "citation/CS1".
  326. Script error: No such module "citation/CS1". Alt URL
  327. Script error: No such module "citation/CS1".
  328. Script error: No such module "citation/CS1".
  329. Script error: No such module "citation/CS1".
  330. Script error: No such module "citation/CS1".
  331. Script error: No such module "citation/CS1".
  332. Script error: No such module "citation/CS1".
  333. Script error: No such module "citation/CS1".
  334. Script error: No such module "citation/CS1".
  335. Script error: No such module "citation/CS1".
  336. Script error: No such module "citation/CS1".

Script error: No such module "Check for unknown parameters".

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