Tax rates by countries and territories

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