List of countries by tax rates
Jump to navigation
Jump to search
Template:Short description Template:Taxation by country
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<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Wealth | Property | Inheritance / Estate | VAT or GST or Sales |
Further reading | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Lowest | Highest | ||||||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
20%<ref name="Afgh"/> | 0% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref><ref>Template:Cite news</ref> |
Taxation in Afghanistan | |||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
23%<ref name="AlbInc"/> | 15% | 20% Template:Small 6% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Albania | ||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
35%<ref name="AlgInc"/> | 15%Template:Small 20% Template:Small | 19% Template:Small<ref name="AlgOth"/> 9% Template:Small<ref name="AlgOth">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Algeria | ||||||||
| Template:Flagcountry | 34%<ref name="auto2"/> | citation | CitationClass=web
}}</ref><ref name="AmSa"/> |
citation | CitationClass=web
}}</ref> |
0% | citation | CitationClass=web
}}</ref><ref name="AmSa"/> |
Taxation in American Samoa | ||||||||
| Template:Flagcountry | 10%<ref>Template:Cite news</ref> | citation | CitationClass=web
}}</ref> |
10%<ref name="andorra"/> | 4.5% Template:Small 9.5% Template:Small 2.5%, 1% or 0% Template:Small<ref name="AndDel">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Andorra | ||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0%<ref name="AngRat"/> | 17%<ref name="AngRat"/> | 10% | citation | CitationClass=web
}}</ref> |
Taxation in Angola | |||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0%<ref name="Anguil"/> | 0%<ref name="Anguil"/> | Taxation in Anguilla | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0%<ref name="home.kpmg">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
Taxation in Antigua and Barbuda | ||||||||||
| Template:Flagcountry | 35% Template:Small 15% Template:Small<ref name="Arge">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
9%<ref name="Arge"/> | 35%<ref name="Arge"/> | 15% | 21%<ref name="Arge"/> | Taxation in Argentina | ||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
22%<ref name="ArmTax"/> | 22%<ref name="ArmTax"/> | 10–20% | 20%<ref name="ArmTax"/> | Taxation in Armenia | ||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
7%<ref name="ArubTax"/> | 58.95%<ref name="ArubTax"/> | 1.5% Template:Small<ref name="ArubTax"/> | Taxation in Aruba | |||||||||||
| Template:Flagcountry | 30% Template:Small 25% Template:Small<ref name="AustTax">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref><ref group="Note">Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 26% rate.</ref> |
0%<ref name="AustTax"/> | citation | CitationClass=web
}}</ref><ref group=Note>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.</ref> |
0–45% | citation | CitationClass=web
}}</ref> |
0% | 10% Template:Small 0% Template:Small<ref name="AustTax"/> |
Taxation in Australia | ||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
55%<ref name="Austria"/> | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
No, but stamp duty for inherited real estate. | 20% Template:Small 13% Template:Small 10% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Austria | ||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
14%<ref name="Azer"/> | 25%<ref name="Azer"/> | citation | CitationClass=web
}}</ref> |
18%<ref name="Azer"/> | Taxation in Azerbaijan | |||||||||
| Template:Flagcountry | 13.6% (SMEs, up to a taxable profit of €15,000)<ref name=":3">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> 16.8% (general) |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
4% (reduced)
9% (intermediate) 16% (standard)<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Portugal | ||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
0% | 8.8% Template:Small | 12% Template:Small<ref>Template:Citation</ref> | Taxation in the Bahamas | ||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 10% Template:Small 0% Template:Small |
Taxation in Bahrain | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | citation | CitationClass=web
}}</ref> |
0% | 25% | 15% | Taxation in Bangladesh | |||||||||||
| Template:FlagcountryTemplate:Citation needed | 5.5% Template:Small 3.0% Template:Small 2.5% Template:Small 1.0% Template:Small<ref name="pwc.com">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
25% | 38% | 17.5% Template:Small 7.5% Template:Small |
Taxation in Barbados | |||||||||||
| Template:Flagcountry<ref name="fita">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
20% | 43.37% Template:Small | 20% Template:Small 10% Template:Small |
Taxation in Belarus | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | citation | CitationClass=web
}}</ref> |
55%Template:Small 50% Template:Small |
60.45% (13.07% Template:Small, 50% Template:Small,<ref name="www.financeinfo.be">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
CitationClass=web
}}</ref>) |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
21% Template:Small 12% Template:Small 6% Template:Small |
Taxation in Belgium | |||||
| Template:Flagcountry | 25% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> 1.75% Template:Small 19% Template:Small 37.5% Template:Small |
25%<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0% Template:Small | No | 12.5% | Taxation in Belize | |||||||||
| Template:FlagcountryTemplate:Citation needed | 35% | 10% | 35% | 18% | Taxation in Benin | ||||||||||||
| Template:Flagcountry | 0%<ref>Template:Cite journal</ref> | 0% | 0% | Taxation in Bermuda | |||||||||||||
| Template:Flagcountry | 26% | 0% | citation | CitationClass=web
}}</ref> |
Template:N/A | Taxation in Bhutan | |||||||||||
| Template:Flagcountry | 29% | 0% | 25% | 13% | Taxation in Bolivia | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
10% | 17%<ref name="fipa.gov.ba"/> | Taxation in Bosnia and Herzegovina | ||||||||||||
| Template:Flagcountry | 22% | 0% | 25% | 25% | 14% | Taxation in Botswana | |||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 40% Template:Small 24–34% Template:Small 15% Template:Small |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
22.5% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
Taxation in Brazil | ||||||
| Template:Flagcountry | 1% Template:Small
18.5% Template:Small<ref name="mofe.gov.bn">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
0% | 0%<ref name="mofe.gov.bn"/> | Template:N/A<ref name="VAT Live"/> | Taxation in Brunei | |||||||||||
| Template:Flagcountry | 10% Template:Small | 10% | 10% | 20% Template:Small | Taxation in Bulgaria | ||||||||||||
| Template:Flagcountry | 27.5% | 0% | 25% | 18% | Taxation in Burkina Faso | ||||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
35% | 0% | 35% | 18% | Taxation in Burundi | |||||||||||
| Template:Flagcountry | 20% | 0% | 20% | 10% | Taxation in Cambodia | ||||||||||||
| Template:Flagcountry<ref name="fita"/> | 31.5% | 10% | 35% | 19.25% | Taxation in Cameroon | ||||||||||||
| Template:Flagcountry | 26.5–31% Template:Small 9–13% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
19% Template:Small<ref name=canada>Canadian income tax rates for individuals - current and previous years Template:Webarchive, Canada Revenue Agency.</ref> 27.53% Template:Small<ref>Income tax rates Template:Webarchive, Revenu Québec.</ref><ref>Line 44000 - Refundable Quebec abatement Template:Webarchive, Canada Revenue Agency.</ref><ref name=quebec>Quebec, combined federal and provincial personal income tax rates - 2020 Template:Webarchive, Ernst & Young.</ref> | 58.50% Template:Small
44.5% Template:Small<ref name="canada" /><ref name="quebec" /> |
27% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
5% Template:Small to 15% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Taxation in Canada | |||||
| Template:Flagcountry | 25% | 16.5% | 27.5% | 15% | Taxation in Cape Verde | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0%<ref name=caymandeloitte/> | citation | CitationClass=web
}}</ref><ref group=Note>While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.</ref> |
Taxation in the Cayman Islands | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
Template:N/A | 50%<ref name="ffiCAR"/> | 19% | Taxation in the Central African Republic | |||||||||||
| Template:Flagcountry | 20% | Template:N/A | Template:N/A | Template:N/A | Template:N/A | Taxation in Chad | |||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.</ref> |
citation | CitationClass=web
}}</ref> |
0% Template:Small | 40% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
10% | citation | CitationClass=web
}}</ref> |
25% | 19% | Taxation in Chile | |||||
| Template:Flagcountry<ref name="kpmg"/> | 25% Template:Small<ref>Taxation in China</ref>
15% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
0% | citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
20% | 0% - Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
13% Template:Small<ref name="VAT Live">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Taxation in China | |||
| Template:Flagcountry<ref name="fita"/> | 35%<ref>"Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS Template:Webarchive Retrieved 2021/01/25</ref> | 0%<ref name="secretariasenado.gov.co">"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 Template:Webarchive Retrieved 2017/12/01</ref> | 35% Template:Small 39% Template:Small<ref name="secretariasenado.gov.co"/> |
10% Template:Small 20% Template:Small<ref>Colombia Individual - Other taxes</ref> |
citation | CitationClass=web
}}</ref> |
19% Template:Small 5% or 0% Template:Small |
Taxation in Colombia | |||||||||
| Template:Flagcountry | 35% | Template:N/A | Template:N/A | Template:N/A | Template:N/A | Taxation in the Comoros | |||||||||||
| Template:Flagcountry | 20–30% | 18.5% | 30% | citation | CitationClass=web
}}</ref> |
15% | Taxation in the Cook Islands | ||||||||||
| Template:Flagcountry | 35% | 0% | 40% | 5–20% | Taxation in the Democratic Republic of the Congo | ||||||||||||
| Template:Flagcountry | 30%<ref>Template:Cite journal</ref> | Template:N/A | Template:N/A | 18.9%<ref>Template:Cite journal</ref> | Taxation in the Republic of the Congo | ||||||||||||
| Template:Flagcountry | 30% | 0% | 25% | citation | CitationClass=web
}}</ref> |
13% Template:Small 4% Template:Small 2% Template:Small 1% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Costa Rica | |||||||||
| Template:Flagcountry<ref name="fita"/> | 18% Template:Small 12% Template:Small |
12% | 40% | 10% | 5% | 25% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Taxation in Croatia | |||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
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<ref name="kpmg"/> | 12.5% | 0% | 35% | 20% | 19% Template:Small 5% or 0% Template:Small |
Taxation in Cyprus | |||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
20.1% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
45.7% Template:Small 39% Template:SmallTemplate:Citation needed |
15% | citation | CitationClass=web
}}</ref> |
21% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Taxation in the Czech Republic | ||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
22–25% Template:Small | 39.86% Template:Small<ref name="skatdk1">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
42% | citation | CitationClass=web
}}</ref> |
15% | 25% | Taxation in Denmark | ||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in Djibouti | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 35% | 15% | Taxation in Dominica | |||||||||||
| Template:Flagcountry | 27% | 0% | 25% | citation | CitationClass=web
}}</ref> |
18% | Taxation in the Dominican Republic | ||||||||||
| Template:Flagcountry | 10% | Template:N/A | Template:N/A | Template:N/A | Taxation in East Timor | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 35% | 35% | citation | CitationClass=web
}}</ref> |
12% Template:Small 15% Template:Small 0% Template:Small |
Taxation in Ecuador | ||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
22.5% Template:Small Template:Small |
0% | 27.5% | 14% Template:Small 10% Template:Small 0% Template:Small |
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% | Template:N/A | Template:N/A | Template:N/A | Taxation in Eritrea | ||||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0% Template:Small | 6.9% Template:Small | 23.6% Template:Small | 20% | citation | CitationClass=web
}}</ref> |
0% | 22% Template:Small 9% Template:Small |
Taxation in Estonia | |||||||
| Template:Flagcountry | 27.5% | citation | CitationClass=web
}}</ref> |
33%<ref name="ers.org.sz" /> | 15% | Taxation in Eswatini | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 35% | Template:N/A | Taxation in Ethiopia | |||||||||||
| Template:Flagcountry | 26% | 0% | 26% | 15% | 0% | Taxation in the Falkland Islands | |||||||||||
| Template:Flag | 18% | 20% | citation | CitationClass=web
}}</ref> |
Taxation in the Faroe Islands | ||||||||||||
| Template:Flagcountry | 21% | Template:N/A | Template:N/A | Template:N/A | Taxation in Micronesia | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 20% | 9% | Taxation in Fiji | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> 18% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
8.4% Template:Small<ref name="fi-ss-fee">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
53.61%Template:Small<ref name="fi-municipal">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
34% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
25.5% Template:Small 14% Template:Small 10% Template:Small |
Taxation in Finland | |||
| Template:Flagcountry | 25% | 0% | citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
30% Template:Small | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
20% Template:Small 10% Template:Small 5.5% Template:Small 2.1% Template:Small |
Taxation in France | ||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in French Polynesia | ||||||||||||
| Template:Flagcountry | 35% | 5% | 35% | 18% | Taxation in Gabon | ||||||||||||
| Template:Flagcountry | 31% | 0% | 30% | Template:N/A | Taxation in the Gambia | ||||||||||||
| Template:Flagcountry | 30% Template:Small<ref name="kpmg.com">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
19.6% Template:Small | 45% Template:Small | 25% | citation | CitationClass=web
}}</ref> |
Yes | citation | CitationClass=web
}}</ref> |
19% Template:Small 7% Template:Small |
Taxation in Germany | |||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0% Template:Small | 20% Template:Small | citation | CitationClass=web
}}</ref> |
18% | Taxation in Georgia | ||||||||||
| Template:Flagcountry | 25% | 25% | Template:N/A | 3% | Taxation in Ghana | ||||||||||||
| Template:Flagcountry | 10% | 17% | 40% | 0% | Taxation in Gibraltar | ||||||||||||
| Template:Flagcountry | 22% | 9% Template:Small | 44% | 15% | citation | CitationClass=web
}}</ref> |
20% | 24% Template:Small 13% Template:Small 6% Template:Small Template:Small |
Taxation in Greece | ||||||||
| Template:Flagcountry | 25% | 44% | 0% | 0% | Taxation in Greenland | ||||||||||||
| Template:Flagcountry | 28% | Template:N/A | Template:N/A | Template:N/A | Taxation in Grenada | ||||||||||||
| Template:Flagcountry<ref name="fita"/> | 25% | 5% | 7% | 12% | Taxation in Guatemala | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% Template:Small<ref name="Guernsey, Channel Islands - Individual - Significant developments">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
20% Template:Small<ref name="Guernsey, Channel Islands - Individual - Significant developments" /> | Template:Small | citation | CitationClass=web
}}</ref> |
Taxation in Guernsey | ||||||||
| Template:Flagcountry | 35% | Template:N/A | Template:N/A | Template:N/A | Taxation in Guinea | ||||||||||||
| Template:Flagcountry | 35% | Template:N/A | Template:N/A | Template:N/A | Taxation in Guinea-Bissau | ||||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}} Template:Dead link</ref><ref name="gra.gov.gy" /> |
30% | 25% Template:Small<ref name="gra.gov.gy">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
35% Template:Small<ref name="gra.gov.gy"/> | 14% Template:Small 0% Template:Small |
Taxation in Guyana<ref name="gra.gov.gy"/> | ||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | citation | CitationClass=web
}}</ref> |
10%<ref name="import-export.societegenerale.fr"/> | Taxation in Haiti | ||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in Honduras | ||||||||||||
| Template:Flagcountry<ref name="hkird">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
16.5% Template:Small 8.25% Template:Small |
0% | 15% | 0% | 0% | Taxation in Hong Kong | ||||||||||
| Template:Flagcountry | 9% | 15% Template:Small | 15% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
27% Template:Small 18% Template:Small 5% Template:Small |
Taxation in Hungary | ||||||||
| Template:Flagcountry<ref name="fita"/> | 20% | 31.48% Template:Small | 46.28% | 22% | citation | CitationClass=web
}}</ref> |
10% | 24% Template:Small 11% Template:Small |
Taxation in Iceland | ||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% Template:Small | 39% Template:Small | 12.5% Template:Small
20% Template:Small |
0% | 40% Template:Small
18% Template:Small 5%, 0% Template:Small Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in India | |||||||
| Template:Flagcountry | 22% | 5% | 35% | 11% | Taxation in Indonesia | ||||||||||||
| Template:Flagcountry | 25% | 0% | 35% | 0–9% | Taxation in Iran | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
15% | 300% Template:Small
15% Template:Small 20% Template:Small 10% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Iraq | |||||||||
| Template:Flagcountry | 12.5% | 20% Template:Small | 52.1% Template:Small | 33% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
23% Template:Small 9–13.5% Template:Small 0% Template:Small |
Taxation in Ireland | |||||||
| Template:Flagcountry | 0% | 10% | 22%[1] | 20% Template:Small 5% Template:Small |
Taxation in the Isle of Man | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% (for monthly income under 6,330₪) | 50% | 25% | citation | CitationClass=web
}}</ref> |
0% | 18% Template:Small 0% Template:Small |
Taxation in Israel | |||||||
| Template:Flagcountry | 27.9% Template:Small | 23% Template:Small | 43% Template:Small | 26% | citation | CitationClass=web
}}</ref> |
4% | 22% Template:Small 10% Template:Small 4% Template:Small |
Taxation in Italy | ||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in the Ivory Coast | ||||||||||||
| Template:Flagcountry | 33.3% Template:Small 25% Template:Small |
0% (on income up to J$1,774,554) | 30% Template:Small | 20% Template:Small 16.5% Template:Small |
Taxation in Jamaica | ||||||||||||
| Template:Flagcountry<ref>Template:Cite news</ref> | 29.74%<ref>Template:Cite news</ref> | 15.105% Template:Small | 50.5% Template:Small | 20.315% | citation | CitationClass=web
}}</ref> |
55%<ref>Template:Cite magazine</ref> | 10% Template:Small 8% Template:Small |
Taxation in Japan | ||||||||
| Template:Flagcountry<ref name="kpmg"/> | 0% | 0% | citation | CitationClass=web
}}</ref> |
Template:Small | citation | CitationClass=web
}}</ref> |
Taxation in Jersey | |||||||||
| Template:Flagcountry<ref name="fita"/> | 20% | 0% | citation | CitationClass=web
}}</ref> |
16% | Taxation in Jordan | |||||||||||
| Template:Flagcountry<ref name="fita"/> | 20%<ref name="kpmg.com"/><ref name="AfghKazCorp"/> | 10% | 10% Template:Small 15% Template:Small |
13% | Taxation in Kazakhstan | ||||||||||||
| Template:Flagcountry | 30%<ref name="kpmg.com"/> | 10% | 30% Template:Small 35% Template:Small |
16% Template:Small 12% Template:Small 0% Template:Small |
Taxation in Kenya | ||||||||||||
| Template:Flagcountry | 35% | Template:N/A | Template:N/A | Template:N/A | Taxation in Kiribati | ||||||||||||
| Template:Flag<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0–10% | 0% | 10% | 0% | Taxation in Kosovo | |||||||||||
| Template:Flagcountry | 7.5–16% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0% | 0% | 0% | Taxation in Kuwait | |||||||||||
| Template:Flagcountry<ref>Template:Cite book</ref> | 25% | 0% | 20% | citation | CitationClass=web
}}</ref> |
Taxation in North Korea | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
10% | 12% Template:Small 1–5% |
Taxation in Kyrgyzstan | ||||||||||||
| Template:Flagcountry | 35% | Template:N/A | Template:N/A | Template:N/A | Taxation in Laos | ||||||||||||
| Template:Flagcountry | 0% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
31.4% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
21% Template:Small 12% Template:Small 5% Template:Small<ref>[2] State Revenue Service of Latvia, VAT, 3 January 2021</ref> |
Taxation in Latvia | ||||||
| Template:Flagcountry<ref name="fita"/> | 17% | 2% | 25% | 11% | Taxation in Lebanon | ||||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in Lesotho | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
Template:N/A | Template:N/A | Template:N/A | Taxation in Liberia | |||||||||||
| Template:Flagcountry | 24.5% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Template:N/A | Template:N/A | Template:N/A | Taxation in Libya | |||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
12.5% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
0% Template:Small
24% Template:Small |
8.1% Template:Small 3.8% Template:Small 2.5% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Liechtenstein | ||||||
| Template:FlagcountryTemplate:Citation needed | citation | CitationClass=web
}}</ref> |
31.2% | 42.77% | 15% | citation | CitationClass=web
}}</ref> |
21% Template:Small 9% Template:Small 5% Template:Small 0% Template:Small |
Taxation in Lithuania | ||||||||
| Template:Flagcountry | 28.69% Template:Small<ref>https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2020.pdf Template:Dead link</ref> | 8% | 44.2% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}} (50% maladie, 100% dépendance, 50% pension)</ref> |
citation | CitationClass=web
}}</refpension)</ref> |
0% | 17% Template:Small 3% Template:Small |
Taxation in Luxembourg | ||||||||
| Template:Flagcountry<ref name="kpmg"/> | 12% | 0% | 12%<ref>人才發展委員會 – Tax</ref> | citation | CitationClass=web
}}</ref> |
Taxation in Macau | |||||||||||
| Template:Flagcountry | 20% | Template:N/A | Template:N/A | Template:N/A | Taxation in Madagascar | ||||||||||||
| Template:Flagcountry | 5% Template:Small
13% (SMEs, applicable up to a taxable profit of €15000) 20% (general) |
0% (for monthly salaries up to €659) + social security charges<ref name=":4" /> | 45.1% (for monthly salaries above €25,275 + social security charges)<ref name=":4" /> | 5% (reduced)
12% (intermediate) 22% (standard)<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Madeira | |||||||||||
| Template:Flagcountry | 30% | 0% | 35%<ref>Malawi Individual - Taxes on personal income, 21 April 2023, PwC</ref> | Template:N/A | Taxation in Malawi | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 18–24% | 0% | citation | CitationClass=web
}}</ref> Template:Small |
10% Template:Small 7% Template:Small 5% Template:Small<ref>Template:Cite news</ref> |
Taxation in Malaysia | |||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
0% | 0% Template:Small
15% Template:Small |
citation | CitationClass=web
}}</ref> |
Taxation in the Maldives | |||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in Mali | ||||||||||||
| Template:Flagcountry | 35% Template:Small | 0% | 35% | 0% | 0% | 18% (7% and 5% for certain goods and services) | Taxation in Malta | ||||||||||
| Template:Flagcountry | 0.8–3% | 0% | citation | CitationClass=web
}}</ref> |
2–4%Template:Citation needed | Taxation in the Marshall Islands | |||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | 0% | Template:N/A | Taxation in Mauritania | |||||||||||
| Template:Flagcountry | 15% | 0% | 15% | 15% | Taxation in Mauritius | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | citation | CitationClass=web
}}</ref> |
1.92% | 35% Template:Small | citation | CitationClass=web
}}</ref> |
0% | 16% | Taxation in Mexico | ||||||||
| Template:Flagcountry<ref name="kpmg"/> | 12% | citation | CitationClass=web
}}</ref> |
12% Template:Small | 20% Template:Small 10% Template:Small |
Taxation in Moldova | |||||||||||
| Template:Flagcountry | 0% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0%<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
20% Template:Small
10% Template:Small 5.5% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Monaco | ||||||||||
| Template:Flagcountry | 10% | 10% | 10% | Taxation in Mongolia | |||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref><ref name="mipa.co.me">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
9% Template:Small<ref name="mipa.co.me"/> | 12.65% Template:Small<ref name="mipa.co.me"/>
15% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
Taxation in Montenegro | ||||||||
| Template:Flagcountry | 20% | Template:N/A | Template:N/A | Template:N/A | Taxation in Montserrat | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 38%<ref name=":0" /> | 20% Template:Small 14%, 10%, 7% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Morocco | ||||||||||
| Template:Flagcountry | 32% | Template:N/A | Template:N/A | Template:N/A | Taxation in Mozambique | ||||||||||||
| Template:Flagcountry | 22% | Template:N/A | Template:N/A | Template:N/A | Taxation in Myanmar | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0%<ref name="auto1"/> | 37%<ref name="auto1"/> | 15%<ref name="auto1"/> | Taxation in Namibia | |||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in Nauru | ||||||||||||
| Template:Flagcountry | 30% Template:Small 25% Template:Small 20% Template:Small Template:Small |
0% Template:Small | citation | CitationClass=web
}}</ref> |
13% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
CitationClass=web
}}</ref> |
Taxation in Nepal | |||||||||
| Template:Flagcountry | 25% Template:Small 15%<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> Template:Small |
0% Template:Small | citation | CitationClass=web
}}</ref> |
36% | citation | CitationClass=web
}}</ref> |
40%, 36%, 20% Template:Small 20%, 18%, 10% Template:Small <ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref><ref group="Note">Rates are for other inheritors, grandchildren & further descendants, and partners & children respectively.</ref> |
21% Template:Small 9% Template:Small |
Taxation in the Netherlands | |||||
| Template:Flagcountry | 28% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
0% | 15% | Taxation in New Zealand | |||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
30% | 0% | 40% Template:Small 25% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Template:N/A | Taxation in New Caledonia | ||||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in Nicaragua | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
Template:N/A | Template:N/A | 7%<ref name="SGNiger"/> | Taxation in Niger | |||||||||||
| Template:Flagcountry | 30% | 7% | 24% | 7.5% | Taxation in Nigeria | ||||||||||||
| Template:Flagcountry | 0% | Template:N/A | Template:N/A | 12.5% | Taxation in Niue | ||||||||||||
| Template:Flagcountry | 0% | Template:N/A | Template:N/A | citation | CitationClass=web
}}</ref> |
Template:N/A | Taxation in Norfolk Island | ||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 10% | 10% | 18% | 18% Template:Small 5% Template:Small |
Taxation in North Macedonia | ||||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
0% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
25% Template:Small 15% Template:Small 12% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Norway | |
| Template:Flagcountry | citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
0% | 5% | Taxation in Oman | |||||||||||
| Template:Flagcountry | 1.25% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> 20% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> 29%Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
0% (under Rs 600,000 per annum) | 45% (over Rs 5.6 Million per annum) | 15% | citation | CitationClass=web
}}</ref> |
0% | 18% Template:Small 15% Template:Small |
Taxation in Pakistan | |||||
| Template:Flagcountry | 0% | Template:N/A | Template:N/A | citation | CitationClass=web
}}</ref> |
Template:N/A | Taxation in Palau | ||||||||||
| Template:Flagcountry | 15% | 5% | 15% | 14.5% | Taxation in Palestine | ||||||||||||
| Template:Flagcountry | 25% | 0% | 27% | 7% Template:Small 15% Template:Small 10% Template:Small 5% Template:Small |
Taxation in Panama | ||||||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in Papua New Guinea | ||||||||||||
| Template:Flagcountry | 10% | 8% | 10% | No | 10% | Taxation in Paraguay | |||||||||||
| Template:Flagcountry<ref name="fita"/> | 30% | 0% | 30% | 16% Template:Small + 2% Template:Small + 0–118% Template:Small |
Taxation in Peru | ||||||||||||
| Template:Flag | 30% | 0% | 35% | citation | CitationClass=web
}}</ref> |
12% Template:Small 0% Template:Small |
Taxation in the Philippines | ||||||||||
| Template:Flagcountry | 0% | 0%<ref name="pitcairn">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0% | Taxation in the Pitcairn Islands | ||||||||||||
| Template:Flagcountry<ref name=PolandKPMG>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
19% Template:Small<ref name=PolandKPMG /> | citation | CitationClass=web
}}</ref>, 9% Health Insurance(non-deductible)<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref>) |
citation | CitationClass=web
}}</ref> 23.9% or 27.9% Template:Small |
19% | citation | CitationClass=web
}}</ref> |
7% | 23% Template:Small 8% or 5% Template:Small |
Taxation in Poland | ||||
| Template:Flagcountry | 20% (in mainland) | 13% | 56.03% Template:Small | 28%[3] | citation | CitationClass=web
}}</ref> |
0% | 23% Template:Small 13% Template:Small 6% Template:Small |
Taxation in Portugal | ||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% Template:Small | 33.34% | 11.5% | Taxation in Puerto Rico | |||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 10% | 0% | 0% | Taxation in Qatar | |||||||||||||
| Template:Flagcountry | 16% Template:Small<ref name="mediafax.ro">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
35% Template:Smalldiv<ref name="mediafax.ro"/> | 45% Template:Smalldiv<ref name="mediafax.ro"/> | 10% | 19% Template:Small 9% Template:Small 5% Template:Small <ref name="fita"/> |
Taxation in Romania | ||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 20%<ref name="AfghKazCorp"/> | 13% | 22% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> 35% Template:Small |
citation | CitationClass=web
}}</ref> |
20% Template:Small 10% Template:Small 0% Template:Small |
Taxation in Russia | |||||||||
| Template:Flagcountry | 30% | 0% | 30% | 18% | Taxation in Rwanda | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | Template:N/A | Taxation in Saint Kitts and Nevis | ||||||||||||
| Template:Flag | 0% | 0% | 0% | 0% | Taxation in Saint Barthélémy | ||||||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in Saint Lucia | ||||||||||||
| Template:Flagcountry | 20% Template:Small | Template:N/A | Template:N/A | Template:N/A | Taxation in Saint Martin | ||||||||||||
| Template:Flagcountry | 33.3% Template:Small | Template:N/A | Template:N/A | Template:N/A | Taxation in Saint Pierre and Miquelon | ||||||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in Saint Vincent and the Grenadines | ||||||||||||
| Template:Flagcountry | 27% | Template:N/A | Template:N/A | Template:N/A | Taxation in Samoa | ||||||||||||
| Template:Flagcountry | 17% | 9% | 35% | 0% Template:Small 17% Template:Small |
Taxation in San Marino | ||||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in São Tomé and Príncipe | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 0% | 0% | There are taxes on property and personal capital, maximum at £6,500. | Template:Small | 0% | Taxation in Sark | ||||||||
| Template:Flagcountry<ref>International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu Template:Dead link</ref> | 2.5% Template:Small
2.5–15% Template:Small |
0% | 15% Template:Small | Taxation in Saudi Arabia | |||||||||||||
| Template:Flagcountry<ref name="fita"/> | 25% | 0% | 50% | 20% | Taxation in Senegal | ||||||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
15%<ref>Corporate tax law (Serbian) + 10% on withdrawal</ref> | 10% | 25% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}Template:Dead link</ref> |
15% | 0% | 20% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Serbia | ||||||
| Template:Flagcountry | 33%<ref name="auto2"/> | 15% | 15% | Taxation in the Seychelles | |||||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in Sierra Leone | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 22% Template:Small | citation | CitationClass=web
}}</ref> |
9% | Taxation in Singapore | |||||||||
| Template:Flagcountry | 34.5% | 12.50% | 47.50% | 5% | Taxation in Sint Maarten | ||||||||||||
| Template:Flagcountry | 21% Template:Small 15% Template:Small |
21% | citation | CitationClass=web
}}</ref> |
25% | citation | CitationClass=web
}}</ref> |
0% | 23% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
Taxation in Slovakia | ||||||
| Template:Flagcountry<ref name="kpmg"/> | 19% | 16% | 50% | 27.5% | citation | CitationClass=web
}}</ref> |
0% | 22% Template:Small9.5% Template:Small | Taxation in Slovenia | ||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in the Solomon Islands | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | 18% | 0% | Taxation in Somalia | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% Template:Small | 45% | 18% | citation | CitationClass=web
}}</ref> |
15%<ref>Template:Cite news</ref> | Taxation in South Africa | ||||||||
| Template:Flagcountry<ref name="fita"/> | 24.2%<ref name="kpmg.com"/> | citation | CitationClass=web
}}</ref>) |
citation | CitationClass=web
}}</ref> + 11.4%<ref name=taxrateenfmnt/>) |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
10% | Taxation in South Korea | ||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in South Sudan | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 25% (mainland) 4% Template:Small |
0% Template:Small | 52.3%
47% Template:Small 3.75% Template:Small 6.45% Template:Small |
26% Template:Small 19% Template:Small |
citation | CitationClass=web
}}</ref> |
34% | 21% Template:Small 10% or 4% Template:Small |
Taxation in Spain | ||||||||
| Template:Flagcountry<ref name="kpmg"/> | 15–30%<ref name="kpmg.com"/> | 0% | 36% Template:Small | 12% Template:Small 8% or 0% Template:Small |
Taxation in Sri Lanka | ||||||||||||
| Template:Flagcountry | 5% Template:Small
15% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Sudan | ||||||||||||||
| Template:Flagcountry | 36%<ref name=":1">Template:Cite journal</ref> | 8% Template:Small | citation | CitationClass=web
}}</ref> |
Template:N/A | Taxation in Suriname | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
22%<ref name="Svalbard"/> | citation | CitationClass=web
}}</ref> |
0% | citation | CitationClass=web
}}</ref> |
Taxation in Norway | |||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
32% Template:Small | 45.6% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref><ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
30% | citation | CitationClass=web
}}</ref> |
0% | 25% Template:Small 12% or 6% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in Sweden | ||||
| Template:Flagcountry<ref name="fita"/> | 17.92%<ref name="kpmg.com"/> | 0% | 50.14% 10.6%Template:Small<ref name="www.ahv-iv.ch">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
CitationClass=web
}}</ref> |
CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
8.1% Template:Small 3.8% or 2.5% Template:Small |
Taxation in Switzerland | |||||
| Template:Flagcountry<ref name="kpmg"/> | 22% | 5% | 15% | Template:N/A | Taxation in Syria | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 20%<ref>Template:Cite news</ref> | 5% | 40% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
Taxation in Taiwan | |||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
13% Template:Small 25% Template:Small |
5% | 13% Template:Small 25% Template:Small |
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% | Template:N/A | Template:N/A | Template:N/A | Taxation in Togo | ||||||||||||
| Template:Flagcountry | 0% | Template:N/A | Template:N/A | Template:N/A | Taxation in Tokelau | ||||||||||||
| Template:Flagcountry | 25% | Template:N/A | Template:N/A | Template:N/A | Taxation in Tonga | ||||||||||||
| Template:Flagcountry | 30% | 0% | 25% Template:Small, 30% Template:Small <ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
12.5% (VAT) | Taxation in Trinidad & Tobago | |||||||||||
| Template:Flagcountry<ref name="fita"/> | 30% | 0% | 35% | 18% Template:Small 12% or 6% Template:Small |
Taxation in Tunisia | ||||||||||||
| Template:Flagcountry<ref name="kpmg"/> | 25% | 15% | 40% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
20% Template:Small 10% Template:Small 1% Template:Small<ref name="VAT Live"/> |
Taxation in Turkey | ||||||||
| Template:Flagcountry | 8% | Template:N/A | Template:N/A | Template:N/A | Taxation in Turkmenistan | ||||||||||||
| Template:Flagcountry | 0% | Template:N/A | Template:N/A | Template:N/A | Taxation in the Turks and Caicos Islands | ||||||||||||
| Template:Flagcountry | 30% | Template:N/A | Template:N/A | Template:N/A | Taxation in Tuvalu | ||||||||||||
| Template:Flagcountry | 30%<ref>Template:Cite journal</ref> | Template:N/A | Template:N/A | 18%<ref>Template:Cite journal</ref> | Taxation in Uganda | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
18% Template:Small 20% Template:Small 22% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
18% | 2% Template:Small | Taxation in Ukraine | ||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> as well as mainland companies with less than 375,000 AED a year in profit,<ref name="UAE to introduce 9% corporate tax on business profits from June 1, 2023 | Markets – Gulf News">{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> 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)<ref name="UAE to introduce 9% corporate tax on business profits from June 1, 2023 | Markets – Gulf News" /> |
0%<ref name="mofpi1">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
5%<ref name="mofpi1"/> | Taxation in the United Arab Emirates | ||||||||
| Template:Flagcountry<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
0% Template:Small<ref name=":5">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref><ref>Template:Cite news</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
20% Template:Small 5% Template:Small 0% Template:Small<ref>{{#invoke:citation/CS1|citation |
CitationClass=web
}}</ref> |
Taxation in the United Kingdom | |
| Template:Flagcountry | 21% Template:Small up to 21% Template:Small |
10% Template:Small + 0–3.07% Template:Small + 0–3.8398% Template:Small Template:Small |
50.3% California (37% Template:Small<ref>Template:Cite news Alt URL</ref> + 13.3% Template:Small)
37% Texas (37% + 0%) |
20% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
18–40% Template:Small<ref>{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
0–11.5% | Taxation in the United States | |||||
| Template:Flagcountry<ref name="fita"/> | 25% | 0% | citation | CitationClass=web
}}</ref> |
22% Template:Small 11% Template:Small 0% Template:Small |
Taxation in Uruguay | |||||||||||
| Template:Flagcountry<ref name="fita"/> | 12% Template:Small 20% Template:Small |
12% | 0–15% | Taxation in Uzbekistan | |||||||||||||
| Template:Flagcountry | 0% | 0% | 0% | 0% | Taxation in Vanuatu | ||||||||||||
| Template:Flagcountry<ref name="fita"/> | 34% | 0% | 34% | 16% Template:Small 8% Template:Small |
Taxation in Venezuela | ||||||||||||
| Template:Flagcountry<ref name="kpmg">{{#invoke:citation/CS1|citation | CitationClass=web
}}</ref> |
20% | 5% | citation | CitationClass=web
}}</ref> |
citation | CitationClass=web
}}</ref> |
10% | Taxation in Vietnam | ||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
0% | Template:N/A | Taxation in the British Virgin Islands | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
Taxation in the United States Virgin Islands | ||||||||||||||
| Template:Flagcountry | 0% | 0% | 0% | 0% | Taxation in Wallis and Futuna | ||||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
10% | 15% | 2% | Taxation in Yemen | |||||||||||
| Template:Flagcountry | citation | CitationClass=web
}}</ref> |
10% | 30% | 16% | Taxation in Zambia | |||||||||||
| Template:Flagcountry | 25% | 0% | 45% | 15% Template:Small 0% Template:Small |
Taxation in Zimbabwe | ||||||||||||
See also
- Corporate tax haven
- List of countries by social welfare spending
- List of countries by tax revenue as percentage of GDP
- List of countries by inheritance tax rates
- Tax Freedom Day
- Tax haven
- Tax rates in Europe
- VAT rates around the world
- Welfare state
Notes
References
Template:Finance country lists Template:Public policy country lists