| Country
|
Corporate tax (excl. dividend taxes)
|
Income tax (lowest marginal rate)
|
Income tax (highest marginal rate)
|
VAT or GST or sales tax
|
Further reading
|
|
Afghanistan
|
20%
|
0%
|
20%
|
0%
|
Taxation in Afghanistan
|
| Albania
|
15%
|
0%
|
23%
|
20% (standard rate)
6% (tourism services)
|
Taxation in Albania
|
|
Algeria
|
26% (highest rate)
19% (lowest rate)
|
0%
|
35%
|
19% (standard rate)
9% (basic items)
|
Taxation in Algeria
|
|
American Samoa
|
44% (highest rate)
15% (lowest rate)
|
4%
|
6%
|
0%
|
Taxation in American Samoa
|
|
Andorra
|
10%
|
10%
|
10%
|
4.5% (standard rate
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)
|
Taxation in Andorra
|
|
Angola
|
30%
|
0%
|
17%
|
10%
|
Taxation in Angola
|
| Anguilla
|
0%
|
0%
|
0%
|
0%
|
Taxation in Anguilla
|
| Argentina
|
30%
|
9%
|
35%
|
21%
|
Taxation in Argentina
|
| Armenia
|
20%
|
24.4%
|
36%
|
20%
|
Taxation in Armenia
|
| Aruba
|
25%
|
7%
|
58.95%
|
1.5% (turnover tax)
|
Taxation in Aruba
|
| Australia
|
30% (standard rate)
28.5% (reduced rate)
|
0%
|
47%
|
10% (standard rate)
0% (essential items)
|
Taxation in Australia
|
| Austria
|
25%
|
0%
|
55%
|
20% (standard rate)
13% (tourism services)
10% (basic items)
|
Taxation in Austria
|
| Azerbaijan
|
20%
|
14%
|
25%
|
18%
|
Taxation in Azerbaijan
|
| Azores
|
13.6% (available to SMEs and applicable up to a taxable profit of 15000€)
16.8% (general rate)
|
0.0% (for monthly salaries up to 654€) + social security charges
|
36.2% (for monthly salaries above 25,200€) + social security charges
|
4% (reduced rate)
9% (intermediate rate)
18% (standard rate)
|
Taxation in Portugal
|
| Bahamas
|
0%
|
0%
|
0% + 8.8% social security tax
|
12% (standard rate)
|
Taxation in the Bahamas
|
|
Bahrain
|
0%
|
0%
|
0%
|
5%
|
Taxation in Bahrain
|
| Bangladesh
|
35%
|
0%
|
25%
|
15%
|
Taxation in Bangladesh
|
| Barbados[]
|
5.5% (on profits not over Bds$1 million)
3.0% (over Bds$1 million but not over Bds$20 million)
2.5% (over Bds$20 million but not over Bds$30 million)
1.0% (over Bds$30 million)
|
25%
|
38%
|
17.5% (standard rate)
7.5% (hotel services)
|
Taxation in Barbados
|
| Belarus
|
18%
|
13%
|
17%
|
20% (standard rate)
10% (reduced rate)
|
Taxation in Belarus
|
| Belgium
|
29.58%
|
25%
|
50%
|
21% (standard rate)
12% (restaurants)
6% (essential and selected goods)
|
Taxation in Belgium
|
| Belize
|
N/A
|
0%
|
25%
|
12.5%
|
Taxation in Belize
|
| Benin
|
35%
|
10%
|
35%
|
18%
|
Taxation in Benin
|
| Bermuda
|
0%
|
N/A
|
N/A
|
N/A
|
Taxation in Bermuda
|
| Bhutan
|
26%
|
0%
|
25%
|
N/A
|
Taxation in Bhutan
|
| Bolivia
|
29%
|
0%
|
25%
|
13%
|
Taxation in Bolivia
|
| Bosnia and Herzegovina
|
10%
|
10%
|
10%
|
17%
|
Taxation in Bosnia and Herzegovina
|
| Botswana
|
22%
|
0%
|
25%
|
12%
|
Taxation in Botswana
|
| Brazil
|
34%
|
0%
|
27.5%
|
25% (highest rate)
17% (lowest rate)
|
Taxation in Brazil
|
| Brunei
|
20%
|
0%
|
0%
|
N/A
|
Taxation in Brunei
|
| Bulgaria
|
10% (+ 5% on distribution of profit)
|
10%
|
10% + 18% social security fund tax
|
20%
|
Taxation in Bulgaria
|
| Burkina Faso
|
27.5%
|
0%
|
25%
|
18%
|
Taxation in Burkina Faso
|
| Burundi
|
35%
|
0%
|
35%
|
18%
|
Taxation in Burundi
|
| Cambodia
|
20%
|
0%
|
20%
|
10%
|
Taxation in Cambodia
|
| Cameroon
|
31.5%
|
10%
|
35%
|
19.25%
|
Taxation in Cameroon
|
| Canada
|
38% (highest rate)
12% (lowest rate)
|
19% (15% federal tax + 4%–11% provincial tax)
|
54% in Nova Scotia (33% federal tax + 21% provincial tax)
|
15% in New Brunswick (5% federal tax + 10% provincial tax)
|
Taxation in Canada
|
| Cape Verde
|
25%
|
16.5%
|
27.5%
|
15%
|
Taxation in Cape Verde
|
| Cayman Islands
|
0%
|
0%
|
0%
|
0%
|
Taxation in the Cayman Islands
|
| Central African Republic
|
30%
|
N/A
|
50%
|
19%
|
Taxation in the Central African Republic
|
| Chad
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Chad
|
| Chile
|
27%
|
0% (for monthly taxable incomes not over US$950)
|
35% (for monthly taxable incomes over US$8400)
|
19%
|
Taxation in Chile
|
| China
|
68% (incl. indirect corporate tax)
|
0%
|
45%
|
16% (standard rate)
11% (energy, books, transportation, etc.)
10% (agricultural goods)
6% (other services)
0% (goods and services for export)
|
Taxation in China
|
| Colombia
|
33%
|
0%
|
35% (non-labor income)
33% (labor income)
|
19% (standard rate)
5% or 0% (reduced rates)
|
Taxation in Colombia
|
| Comoros
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Comoros
|
| Cook Islands
|
30% (highest rate)
20% (lowest rate)
|
18.5%
|
30%
|
15%
|
Taxation in Cook Islands
|
| DR Congo
|
35%
|
0%
|
40%
|
20% (highest rate)
5% (lowest rate)
|
Taxation in the Democratic Republic of the Congo
|
| Congo
|
30%
|
N/A
|
N/A
|
18.9%
|
Taxation in the Republic of the Congo
|
| Costa Rica
|
30%
|
0%
|
25%
|
13% (standard rate)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture)
|
Taxation in Costa Rica
|
| Croatia
|
18% (for profits over 3 million kn)
12% (for profits not over 3 million kn)
|
12%
|
40%
|
25% (standard rate)
13% (certain essential groceries)
|
Taxation in Croatia
|
| Cuba
|
30%
|
15%
|
50%
|
20% (highest rate)
2.5% (lowest rate)
|
Taxation in Cuba
|
| Curaçao
|
22%
|
9.75%
|
46.5%
|
6, 7 or 9%
|
Taxation in Curaçao
|
| Cyprus
|
12.5%
|
0%
|
35%
|
19% (standard rate)
5% or 0% (reduced rates)
|
Taxation in Cyprus
|
| Czech Republic
|
19%
|
20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)
|
45.7% (peaks for employee real raw year income $90,000)
39% (for real raw year income of $450,000)
|
21% (standard rate)
15% or 10% (reduced rates)
|
Taxation in Czech Republic
|
| Denmark
|
22%
|
39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)
|
55.8584%
|
25%
|
Taxation in Denmark
|
| Djibouti
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Djibouti
|
| Dominica
|
25%
|
0%
|
35%
|
15%
|
Taxation in Dominica
|
| Dominican Republic
|
27%
|
0%
|
25%
|
18%
|
Taxation in Dominican Republic
|
| East Timor
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in East Timor
|
| Ecuador
|
25%
|
0%
|
35%
|
12% (standard rate)
15% (luxury goods)
0% (exports)
|
Taxation in Ecuador
|
| Egypt
|
22.5% (on taxable corporate profits)
(+ 5% on distribution of profit)
|
0%
|
22.5%
|
14% (standard rate)
10% (professional services)
0% (exports)
|
Taxation in Egypt
|
| El Salvador
|
30%
|
0%
|
30%
|
13%
|
Taxation in El Salvador
|
| Equatorial Guinea
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Equatorial Guinea
|
| Eritrea
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Eritrea
|
| Estonia
|
0%
(20% on dividends)
(14% on regular dividends)
|
20%
(+ 33% social tax)
(0% on dividends)
(7% on regular dividends)
|
20%
(+ 33% social tax)
(0% on dividends)
(7% on regular dividends)
|
20% (standard rate)
9% (reduced rate)
|
Taxation in Estonia
|
| Eswatini (Swaziland)
|
27.5%
|
33%
|
33%
|
14%
|
Taxation in Eswatini
|
| Ethiopia
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Ethiopia
|
| Falkland Islands
|
26%
|
0%
|
26%
|
0%
|
Taxation in Falkland Islands
|
| F.S. Micronesia
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Micronesia
|
| Fiji
|
20%
|
0%
|
20%
|
9%
|
Taxation in Fiji
|
| Finland
|
20%
|
0% + 7.71% social security tax
|
56.85% in Halsua for the members of the Orthodox Church of Finland (31.75% national tax rate + 23.5% municipal tax + 2.1% church tax)
|
24% (standard rate)
14% (food and fodder)
10% (medicines and public transport)
|
Taxation in Finland
|
| France
|
31% (on profits over €500,000)
28% (over €38,120 but not over €500,000)
15% (not over €38,120)
|
0%
|
45% (+ 4% tax on high incomes, or incomes over €500,000)
|
20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
|
Taxation in France
|
| Gabon
|
35%
|
5%
|
35%
|
18%
|
Taxation in Gabon
|
| Gambia
|
31%
|
0%
|
30%
|
N/A
|
Taxation in Gambia
|
| Germany
|
29.65%
|
14% (€9,169 are free of income tax)
|
47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill)
|
19% (standard rate)
7% (reduced rate)
|
Taxation in Germany
|
| Georgia
|
0% (15% on distribution of profit)
|
20% (5% on dividend, interest and royalty)
|
20% (5% on dividend, interest and royalty)
|
18%
|
Taxation in Georgia
|
| Ghana
|
N/A
|
N/A
|
N/A
|
3%
|
Taxation in Ghana
|
| Gibraltar
|
10%
|
17%
|
40%
|
0%
|
Taxation in Gibraltar
|
| Greece
|
28% (+ 28% paid in advance & returned after 1 year + 10% on distribution of profit)
|
22% (€1,900 tax deducted if income is not over €21,000)
|
45%
|
24% (standard rate)
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.
|
Taxation in Greece
|
| Grenada
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Grenada
|
| Guatemala
|
25%
|
5%
|
7%
|
12%
|
Taxation in Guatemala
|
| Guinea
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Guinea
|
| Guinea-Bissau
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Guinea-Bissau
|
| Guyana
|
30%
|
N/A
|
33⅓%
|
16% (standard rate)
0% (reduced rate)
|
Taxation in Guyana
|
| Guernsey
|
0%
|
0%
|
20%
|
0%
|
Taxation in Guernsey
|
| Haiti
|
30%
|
0%
|
30%
|
10%
|
Taxation in Haiti
|
| Honduras
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Honduras
|
| Hong Kong
|
16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million)
|
0%
|
15%
|
0%
|
Taxation in Hong Kong
|
| Hungary
|
9%
|
15%
|
15%
|
27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)
|
Taxation in Hungary
|
| Iceland
|
20%
|
0% (On income up to 152.807 ISK)
|
46%
|
24% (standard rate)
11% (reduced rate)
|
Taxation in Iceland
|
| India
|
25.17% (highest)
17.01% (lowest)
[inclusive of surcharge & cess]
|
0% ₹ 0,00,000 - 2,50,000
5% ₹ 2,50,001 - 5,00,000
20% ₹ 5,00,001 - 10,00,000
Scheme I (with deductions)
0% ₹ 0,00,000 - 5,00,000
10% ₹ 5,00,001 - 7,50,000
15% ₹ 7,50,001 - 10,00,000
20% ₹ 10,00,001 - 12,50,000
25% ₹ 12,50,001 - 15,00,000
Scheme II (without deductions)
|
30% ₹ 10,00,001 & +
Scheme I (with deductions)
30% ₹ 15,00,001 & +
Scheme II (without deductions)
|
28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)
|
Taxation in India
|
| Indonesia
|
25%
|
5%
|
30%
|
10%
|
Taxation in Indonesia
|
| Iran
|
25%
|
0%
|
35%
|
9% (highest rate)
0% (reduced rate)
|
Taxation in Iran
|
| Iraq
|
15%
|
3%
|
15%
|
0-300%
|
Taxation in Iraq
|
| Ireland
|
12.5%
|
20% (first €1,650 per year is deductible)
|
52% (40% income tax + 12% social insurance contributions on incomes above €70,000)
|
23% (goods)
9%–13.5% (services)
0% (certain items of food)
|
Taxation in Ireland
|
| Isle of Man
|
0%
|
10%
|
20%
|
20% (standard rate)
5% (home renovations)
|
Taxation in Isle of Man
|
| Israel
|
23%
|
11.5%
|
50%
|
17% (standard rate)
0% (fruits, vegetables and public transport)
|
Taxation in Israel
|
| Italy
|
27.9% (24% + 3.9% (municipal))
|
23% (first €8,500 per year is deductible)
|
47% (43% income tax + 4% special added tax)
|
22% (standard rate)
10% (reduced rate)
4% (food and books)
|
Taxation in Italy
|
| Ivory Coast
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Ivory Coast
|
| Jamaica
|
33.3% (standard rate)
25% (reduced rate for small companies)
|
0%
|
25% (on income over J$1,500,000)
|
20% (services)
16.5% (goods)
|
Taxation in Jamaica
|
| Japan
|
29.74%
|
15.105% (5.105% national + 10% local)
|
55.945% (45.945% national + 10% local)
|
10% (standard rate)
8% (groceries and takeout food)
|
Taxation in Japan
|
| Jersey
|
0%
|
0%
|
20%
|
5%
|
Taxation in Jersey
|
| Jordan
|
20%
|
0%
|
25%
|
16%
|
Taxation in Jordan
|
| Kazakhstan
|
20%
|
10%
|
10% (for residents)
15% (for non-residents)
|
12%
|
Taxation in Kazakhstan
|
| Kenya
|
30%
|
10%
|
30% (for citizens)
35% (for non-citizens)
|
16% (standard rate)
12% (electricity and fuel)
0% (food)
|
Taxation in Kenya
|
| Kiribati
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Kiribati
|
| Kosovo
|
10% (highest rate)
0% (lowest rate)
|
0%
|
10%
|
18% (standard rate)
8% (basic items)
|
Taxation in Kosovo
|
| Kuwait
|
0%
|
0%
|
0%
|
0%
|
Taxation in Kuwait
|
| North Korea
|
25%
|
0%
|
20%
|
4% (highest rate)
2% (lowest rate)
|
Taxation in North Korea
|
| South Korea
|
24.2%
|
6% + 1.8%
|
42% + 11.4%
|
10%
|
Taxation in South Korea
|
| Kyrgyzstan
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Kyrgyzstan
|
| Laos
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Laos
|
| Latvia
|
0% (20% on distribution of profit)
|
20%
|
31.4%
|
21%
|
Taxation in Latvia
|
| Lebanon
|
17%
|
2%
|
25%
|
11%
|
Taxation in Lebanon
|
| Lesotho
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Lesotho
|
| Liberia
|
25%
|
N/A
|
N/A
|
N/A
|
Taxation in Liberia
|
| Libya
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Libya
|
| Liechtenstein
|
12.5%
|
3%
|
24%
|
7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)
|
Taxation in Liechtenstein
|
| Lithuania[]
|
15%
|
31.2%
|
42.77%
|
21%
|
Taxation in Lithuania
|
| Luxembourg
|
29.22%
|
6%
|
52.45% (40% + 12.45% social security charges)
|
17%
|
Taxation in Luxembourg
|
| Macau
|
12%
|
0%
|
12%
|
0%
|
Taxation in Macau
|
| Madagascar
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Madagascar
|
| Madeira
|
5% (available to licensed companies in the International Business Centre of Madeira).
13% (available to SMEs and applicable up to a taxable profit of 15000€)
20% (general rate)
|
0,0% (for monthly salaries up to 659€) + social security charges
|
45.1% (for monthly salaries above 25,275€) + social security charges
|
5% (reduced rate)
12% (intermediate rate)
22% (standard rate)
|
Taxation in Madeira
|
| Malawi
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Malawi
|
| Malaysia
|
24% (highest rate)
18% (lowest rate)
|
0%
|
28% + 11% for EPF + 1.2% for SOCSO
|
10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)
|
Taxation in Malaysia
|
| Maldives
|
15% (highest rate)
8% (lowest rate)
|
0%
|
15% (0% for expatriates)
|
6%
|
Taxation in Maldives
|
| Mali
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Mali
|
| Malta
|
35% (unless eligible for 30% rebate)
|
N/A
|
N/A
|
18% (7% and 5% for certain goods and services)
|
Taxation in Malta
|
| Marshall Islands
|
N/A
|
0%
|
12%
|
4% (highest rate)
2% (lowest rate)
|
Taxation in Marshall Islands
|
| Mauritania
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Mauritania
|
| Mauritius
|
15%
|
15%
|
15%
|
15%
|
Taxation in Mauritius
|
| Mexico
|
30%
|
1.92%
|
35% + reduction of deductions (topes)
|
16%
|
Taxation in Mexico
|
| Moldova
|
12%
|
12%
|
12% (+ 24% for social security)
|
20% (standard rate)
10% (HoReCa)
|
Taxation in Moldova
|
| Monaco
|
28%
|
0%
|
0%
|
19.6% (highest rate)
5.5% (lowest rate)
|
Taxation in Monaco
|
| Mongolia
|
10%
|
10%
|
10%
|
10%
|
Taxation in Mongolia
|
| Montenegro
|
9%
|
9% (first €720)
|
12.65% (11% national tax + 15% municipality surtax on income tax)
|
21%
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.)
|
Taxation in Montenegro
|
| Montserrat
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Montserrat
|
| Morocco
|
31% (highest rate)
10% (lowest rate)
|
0%
|
38%
|
20% (standard rate)
14%, 10%, 7% (reduced rates)
|
Taxation in Morocco
|
| Mozambique
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Mozambique
|
| Myanmar
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Myanmar
|
| Namibia
|
32%
|
0%
|
37%
|
15%
|
Taxation in Namibia
|
| Nauru
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Nauru
|
| Nepal
|
30% (higher rate for financial companies) /
25% (standard rate) /
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees)
|
0% + 1% social security tax
|
36% (Including 20% additional tax)
|
13% (standard rate)
288% (for imported vehicles)
|
Taxation in Nepal
|
| Netherlands
|
25% (on profits over €250,001)
20% (not over €250,000)
|
36.55% (first €21,103 per year is deductible)
|
51.95% + reduction of deductions (arbeidskorting and general korting)
|
21% (standard rate)
9% (essential and selected goods)
|
Taxation in the Netherlands
|
| New Zealand
|
28%
|
10.5%
|
33%
|
15%
|
Taxation in New Zealand
|
| New Caledonia
|
30%
|
0%
|
40%
25% (on local income of non-residents)
|
N/A
|
Taxation in New Caledonia
|
| Nicaragua
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Nicaragua
|
| Niger
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Niger
|
| Nigeria
|
30%
|
7%
|
24%
|
7.5%
|
Taxation in Nigeria
|
| Niue
|
N/A
|
N/A
|
N/A
|
12.5%
|
Taxation in Niue
|
| Norfolk Island
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Norfolk Island
|
| North Macedonia
|
10%
|
10%
|
18%
|
18% (standard rate)
5% (reduced rate)
|
Taxation in North Macedonia
|
| <Norway
|
23%
|
0%
|
23% + 8.2% social security + top tax (from 1.4% to 15.4%) minus deductions
|
25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
|
Taxation in Norway
|
| Oman
|
15%
|
0%
|
0%
|
0%
|
Taxation in Oman
|
| Pakistan
|
31%
|
7.5%
|
31%
|
17% (standard rate)
0% (basic food items)
|
Taxation in Pakistan
|
| Palau
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Palau
|
| Palestine
|
15%
|
5%
|
15%
|
14.5%
|
Taxation in Palestine
|
| Panama
|
25%
|
0%
|
27%
|
7% (standard rate)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods)
|
Taxation in Panama
|
| Papua New Guinea
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Papua New Guinea
|
| Paraguay
|
10%
|
8%
|
10%
|
10%
|
Taxation in Paraguay
|
| Peru
|
30%
|
0%
|
30%
|
16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.)
|
Taxation in Peru
|
| Philippines
|
30%
|
0%
|
35%
|
12% (standard rate)
0% (reduced rate)
|
Taxation in the Philippines
|
| Pitcairn Islands
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Pitcairn Islands
|
| Poland
|
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)
|
18% (minus varying deduction)
|
32% (or optional 19% flat rate for self-employed)
|
23% (standard rate)
8% or 5% (reduced rates)
|
Taxation in Poland
|
| Portugal
|
21% (in mainland)
|
14.5%
|
48% + 11% social security
|
23% (standard rate)
13% or 6% (standard rate)
|
Taxation in Portugal
|
| Puerto Rico
|
20%93;
|
0% (16% proposed)
|
33.34%
|
11.5%
|
Taxation in Puerto Rico
|
| Qatar
|
10%
|
0%
|
0%
|
0%
|
Taxation in Qatar
|
| Romania
|
16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)
|
10%
|
10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only + 10% CASS calculated from the minimum wage if you earn more than the monthly minimum wage × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)
|
19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
|
Taxation in Romania
|
| Russia
|
20%
|
13%
|
47%
(For residents: 13% (standard income tax) + 26% (pension fund charges) + 2.9% (social security charges) + 5.1% (Medicare))
(For non-residents: 35% (standard income tax) + 1.8% (social security charges))
|
20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat)
|
Taxation in Russia
|
| Rwanda
|
30%
|
0%
|
30%
|
18%
|
Taxation in Rwanda
|
| Saint Kitts and Nevis
|
0%
|
0%
|
0%
|
N/A
|
Taxation in Saint Kitts and Nevis
|
| Saint Lucia
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Saint Lucia
|
| Saint Pierre and Miquelon
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Saint Pierre and Miquelon
|
| Saint Vincent and the Grenadines
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Saint Vincent and the Grenadines
|
| Samoa
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Samoa
|
| San Marino
|
17%
|
12%
|
50%
|
0% (standard rate)
17% (imported goods)
|
Taxation in San Marino
|
| São Tomé and Príncipe
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in São Tomé and Príncipe
|
| Sark
|
0%
|
0%
|
0% (Note: There are taxes on property and personal capital, maximum at £6,500.)
|
0%
|
Taxation in Sark
|
| Saudi Arabia
|
5%
|
2.5% (capital assets of natives/Zakat)
0% (foreigners)
|
2.5% (capital assets of natives/Zakat)
0% (foreigners)
|
5%
|
Taxation in Saudi Arabia
|
| Senegal
|
25%
|
0%
|
50%
|
20%
|
Taxation in Senegal
|
| <Serbia
|
15%
|
10%
|
25% (additional contributions for state health, pension and unemployment funds)
|
20% (standard rate)
8% or 0% (reduced rates)
|
Taxation in Serbia
|
| Seychelles
|
40% (highest rate)
33% (lowest rate)
|
15%
|
15%
|
15%
|
Taxation in Seychelles
|
| Sierra Leone
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Sierra Leone
|
| Singapore
|
17%
|
0%
|
22% (+ 20% tax on pension)
|
7%
|
Taxation in Singapore
|
| Sint Maarten
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Sint Maarten
|
| Slovakia
|
22%
|
0%
|
25%
|
20% (standard rate)[]
10% (books and medicines)
|
Taxation in Slovakia
|
| Slovenia
|
19%
|
16%
|
50%
|
22% or 9.5%
|
Taxation in Slovenia
|
| Solomon Islands
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Solomon Islands
|
| Somalia
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Somalia
|
| South Africa
|
28%
|
0% (below threshold)
|
45%
|
15%
|
Taxation in South Africa
|
| South Sudan
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in South Sudan
|
| Spain
|
25% (in mainland)
4% (in Canary Islands)
|
0% (below €12,000)
|
45%
|
21% (standard rate)
10% or 4% (reduced rates)
|
Taxation in Spain
|
| Sri Lanka
|
30% (highest rate)
15% (lowest rate)
|
0%
|
15% (if annual income is more than LKR 2.5 million)
|
12% (standard rate)
8% or 0% (reduced rates)
|
Taxation in Sri Lanka
|
| Sudan
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Sudan
|
| Suriname
|
36%
|
8% (first SRD2,646 per year is deductible)
|
38%
|
N/A
|
Taxation in Suriname
|
| Sweden
|
21.4%
|
32% (first US$1,930 per year is deductible)
|
57% (32% average municipality income tax + 25% state income tax)
|
25% (standard rate)
12% or 6% (reduced rate)
|
Taxation in Sweden
|
| Switzerland
|
17.92%
|
0%
|
11.5% (federal)
+ 37.2% (canton)
+ ~0-15% (municipal)
|
7.7% (standard rate)
3.8% or 2.5% (reduced rates)
|
Taxation in Switzerland
|
| Syria
|
22%
|
5%
|
15%
|
N/A
|
Taxation in Syria
|
| Taiwan
|
20%
|
5%
|
40%
|
5%
|
Taxation in Taiwan
|
| Tajikistan
|
13%
25% (non-residents)
|
5%
|
13%
25% (non-residents)
|
18%
|
Taxation in Tajikistan
|
| Tanzania
|
30%
|
15%
|
30%
|
18%
|
Taxation in Tanzania
|
| Thailand
|
20%
|
0%
|
35%
|
7%
|
Taxation in Thailand
|
| Togo
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Togo
|
| Tokelau
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Tokelau
|
| Tonga
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Tonga
|
| Trinidad and Tobago
|
25%
|
0%
|
25%
|
12.5%
|
Taxation in Trinidad & Tobago
|
| Tunisia
|
30%
|
0%
|
35%
|
18% (standard rate)
12% or 6% (reduced rate)
|
Taxation in Tunisia
|
| Turkey
|
22%
|
15%
|
40%
|
18% (standard rate)
8% (clothing)
1% (certain food items)
|
Taxation in Turkey
|
| Turkmenistan
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Turkmenistan
|
| Turks and Caicos Islands
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Turks and Caicos Islands
|
| Tuvalu
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Tuvalu
|
| Uganda
|
30%
|
N/A
|
N/A
|
18%
|
Taxation in Uganda
|
| Ukraine
|
18%
|
0%
|
18% (common rate)
20% (some activities)
|
20% (standard rate)
7% or 0% (reduced rates)
|
Taxation in Ukraine
|
| United Arab Emirates
|
0%
|
0%
|
0%
|
5%
|
Taxation in United Arab Emirates
|
| United Kingdom
|
19%
|
0% (on incomes not over £12,500)
|
47% on incomes over £150,000 (45% income tax + 2% for NI)
|
20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)
|
Taxation in the United Kingdom
|
| United States
|
21% + 0–12% (state/local)
|
10% (federal) +
0% (state) +
0%–3% (local) (federal standard deduction of 12.000 USD for most)
|
51.8% in San Francisco, California (37% federal tax + 13.3% state tax + 1.5% city tax)
|
11.725% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate)
|
Taxation in the United States
|
| Uruguay
|
25%
|
0%
|
30%
|
22% (standard rate)
11% (lowest rate)
0% (extent)
|
Taxation in Uruguay
|
| Uzbekistan
|
12% (standard rate)
20% (banks and mobile communication operators)
|
12%
|
12%
|
20% (highest rate)
0% (lowest rate)
|
Taxation in Uzbekistan
|
| Vanuatu
|
N/A
|
N/A
|
N/A
|
N/A
|
Taxation in Vanuatu
|
| Venezuela
|
34%
|
6% (0% under certain income, defined every year)
|
34%
|
16% (standard rate)
8% (reduced rate)
|
Taxation in Venezuela
|
| Vietnam
|
20%
|
5%
|
35%
|
10%
|
Taxation in Vietnam
|
| <British Virgin Islands
|
0%
|
0%
|
0%
|
N/A
|
Taxation in the British Virgin Islands
|
| U.S. Virgin Islands
|
10%
|
N/A
|
N/A
|
N/A
|
Taxation in United States Virgin Islands
|
| Yemen
|
20%
|
10%
|
15%
|
2%
|
Taxation in Yemen
|
| Zambia
|
35%
|
10%
|
30%
|
16%
|
Taxation in Zambia
|
| Zimbabwe
|
25%
|
0%
|
45%
|
15% (standard rate)
0% (on selected items)
|
Taxation in Zimbabwe
|