Wikipedia

List of countries by tax rates

Taxation by country
Map of the world showing national-level sales tax / VAT rates as of October 2019

A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: corporate tax (excluding dividend taxes), individual income tax, capital gains tax, wealth tax (excluding property tax), property tax, inheritance tax and sales tax (incl. VAT and GST).

Personal income tax includes all applicable taxes, including all unvested social security contributions. Vested social security contributions are not included as they contribute to the personal wealth and will be paid back upon retirement or emigration, either as lump sum or as pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those are effectively a tax for general distribution among the population.

The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Tax rates by countries and territories

[edit]
Tax jurisdiction Corporate Individual income Capital gains[1] Wealth Property Inheritance / Estate VAT or GST
or Sales 		Further reading
Lowest Highest
 Afghanistan 20%[2] 0%[3] 20%[3] 0% (however, in Taliban run areas pre-Taliban rule, small fees were illegally added to groceries)[4][5] Taxation in Afghanistan
 Albania 15%[6] 0%[7] 23%[7] 15% 20% (standard)
6% (tourism services)[8] 		Taxation in Albania
 Algeria 19–26%[9] 0%[10] 35%[10] 15%(resident) 20% (non-resident) 19% (standard)[11]
9% (basic items)[11] 		Taxation in Algeria
 American Samoa 34%[6] 4%[12][13] 6%[13] 0% 0%[14][13] Taxation in American Samoa
 Andorra 10%[15] 0%[16] 10%[16] 4.5% (standard)
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[17] 		Taxation in Andorra
 Angola 30%[18] 0%[18] 17%[18] 10% 14%[19] Taxation in Angola
 Anguilla 0%[20] 0%[20] 0%[20] Taxation in Anguilla
 Antigua and Barbuda 25%[21] 0%[22] 15%[23] Taxation in Antigua and Barbuda
 Argentina 35% (residents)
15% (non-residents)[24] 		9%[24] 35%[24] 15% 21%[24] Taxation in Argentina
 Armenia 18%[25] 22%[25] 22%[25] 10–20% 20%[25] Taxation in Armenia
 Aruba 25%[26] 7%[26] 58.95%[26] 1.5% (turnover tax)[26] Taxation in Aruba
 Australia 30% (standard)
25% (base entity)[27][Note 1] 		0%[27] 45%[28][Note 2] 0–45% No[29] 0% 10% (standard)
0% (essential items)[27] 		Taxation in Australia
 Austria 23%[30] 0%[31] 55%[31] 27.5%[32] No[33] No, but stamp duty for inherited real estate. 20% (standard)
13% (tourism services)
10% (basic items)[34] 		Taxation in Austria
 Azerbaijan 20%[35] 14%[35] 25%[35] [36] 18%[35] Taxation in Azerbaijan
 Azores 13.6% (SMEs, up to a taxable profit of €15,000)[37]

16.8% (general)

0% (for monthly salaries up to €654 + social security charges)[38] 36.2% (for monthly salaries above €25,200 + social security charges)[39] 4% (reduced)

9% (intermediate)

16% (standard)[40]

Taxation in Portugal
 Bahamas[41] 0%[42] 0% 8.8% (social security tax) 12% (standard)[43] Taxation in the Bahamas
 Bahrain 0%[44] 0% 10% (standard rate)
0% (essential goods) 		Taxation in Bahrain
 Bangladesh[45] 32.5%[46] 0% 25% 15% Taxation in Bangladesh
 Barbados[citation needed] 5.5% (under BBD$1 million)
3.0% (BBD$1–20 million)
2.5% (BBD$20–30 million)
1.0% (over BBD$30 million)[47] 		25% 38% 17.5% (standard)
7.5% (hotel services) 		Taxation in Barbados
 Belarus[48] 20% 43.37% (12% + 1% mandatory insurance + 35% social security) 20% (standard)
10% (reduced) 		Taxation in Belarus
 Belgium[45] 25%[49] 55%(single/secluded)
50% (legally married) 		60.45%
(13.07% (mandatory social security tax),
50% (federal),[50]
3–9% (municipal)[51]) 		No[52] 80%[53] 21% (standard)
12% (restaurants)
6% (essential and selected goods) 		Taxation in Belgium
 Belize 25% (general)[54]

1.75% (small businesses with income below BZ$ 300.000)

19% (tourism related companies - incl. hotels and restaurants)

37.5% (banks and other financial institutions)

25%[55] 0% (except in some specific cases) No 12.5% Taxation in Belize
 Benin[citation needed] 35% 10% 35% 18% Taxation in Benin
 Bermuda 0%[56] 0% 0% Taxation in Bermuda
 Bhutan 26% 0% 25%[57] — Taxation in Bhutan
 Bolivia 29% 0% 25% 13% Taxation in Bolivia
 Bosnia and Herzegovina 10%[58] 10% 17%[58] Taxation in Bosnia and Herzegovina
 Botswana 22% 0% 25% 25% 14% Taxation in Botswana
 Brazil[45] 40% (highest rate for financial institutions, insurance and capitalisation companies)
24–34% (general)
15% (+10% in profits exceeding BR$ 20.000[59] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies[60]) 		0%[61] 27.5%[62] 22.5% 8%[63] 20–30.7%[64] Taxation in Brazil
 Brunei 1% (sole proprietorships and partnerships)

18.5% (all other businesses)[65]

0% 0%[65] —[66] Taxation in Brunei
 Bulgaria 10% (+5% on distribution of profit) 10% 10% 20% (9% on hotel and camping accommodation) Taxation in Bulgaria
 Burkina Faso 27.5% 0% 25% 18% Taxation in Burkina Faso
 Burundi[67] 35% 0% 35% 18% Taxation in Burundi
 Cambodia 20% 0% 20% 10% Taxation in Cambodia
 Cameroon[48] 31.5% 10% 35% 19.25% Taxation in Cameroon
 Canada 26.5–31% (higher)
9–13% (lower)[68] 		19% (15% federal + 4% in Nunavut)[69] 27.53% (12.53% federal + 15% in Quebec)[70][71][72] 58.50% (33% federal + 25.5% in Quebec)

44.5% (33% federal + 11.5% in Nunavut)[69][72]

27% No[73] No, however the deceased is considered to have sold all of his or her capital property for Fair Market Value immediately prior to death and capital gains are 50% taxable and added to all other income of the deceased on their final return.[74] 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick)[75] Taxation in Canada
 Cape Verde 25% 16.5% 27.5% 15% Taxation in Cape Verde
 Cayman Islands 0%[76] 0%[76] 0%[76][77][Note 3] Taxation in the Cayman Islands
 Central African Republic 30%[78] — 50%[78] 19% Taxation in the Central African Republic
 Chad 20% — — — — Taxation in Chad
 Chile[79] 25–27% [80] 0% (for monthly taxable incomes under US$950) 40% (for monthly taxable incomes over US$190,000)[81] 10% No[82] 25% 19% Taxation in Chile
 China[45] 25% (standard)[83]

15% (concession rate for high-tech companies)[84]

0% 45%[85][86] 20% 0% - The Chinese government owns all lands in China and the government does not tax homeowners.[87] 0%[88] 13% (standard)[66]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export) 		Taxation in China
 Colombia[48] 35%[89] 0%[90] 35% (non-labor income)
39% (labor income)[90] 		10% (standard)
20% (lotteries, gaming, or similar activities)[91] 		Yes[92] 19% (standard)
5% or 0% (reduced rates) 		Taxation in Colombia
 Comoros 35% — — — — Taxation in the Comoros
 Cook Islands 20–30% 18.5% 30% 0% [93] 15% Taxation in the Cook Islands
 DR Congo 35% 0% 40% 5–20% Taxation in the Democratic Republic of the Congo
 Congo 30%[94] — — 18.9%[95] Taxation in the Republic of the Congo
 Costa Rica 30% 0% 25% No[96] 13% (standard)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture)[97] 		Taxation in Costa Rica
 Croatia[48] 18% (over 3 million kn)
12% (under 3 million kn) 		12% 40% 10% 5% 25% (standard)[98]
13% (certain essential groceries) 		Taxation in Croatia
 Cuba[99] 30% 15% 50% 2.5–20% Taxation in Cuba
 Curaçao 22% 9.75% 46.5% 6%, 7% or 9% Taxation in Curaçao
 Cyprus[45] 12.5% 0% 35% 20% 19% (standard)
5% or 0% (reduced rates) 		Taxation in Cyprus
 Czech Republic[100][101] 19%[102] 20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed)[103] 45.7% (peaks for employee gross annual income of $90,000 or more)
39% (for gross annual income of $450,000 or more)[citation needed] 		15% No[104] 21% (standard)[105]
12% (reduced) 		Taxation in the Czech Republic
 Denmark[106] 22–25% (depending on business) 39.86% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[107][108] 52.07%[109] 42% No[110] 15% 25% Taxation in Denmark
 Djibouti 25% — — — Taxation in Djibouti
 Dominica 25%[111] 0% 35% 15% Taxation in Dominica
 Dominican Republic 27% 0% 25% 27%[112] 18% Taxation in the Dominican Republic
 Timor-Leste 10% — — — Taxation in East Timor
 Ecuador 25%[113] 0% 35% 35% 35%[114] 12% (standard)
15% (luxury goods)
0% (exports) 		Taxation in Ecuador
 Egypt[115] 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit) 		0% 27.5% 14% (standard)
10% (professional services)
0% (exports) 		Taxation in Egypt
 El Salvador 30% 0% 30% 13% Taxation in El Salvador
 Equatorial Guinea 35% 0% 35% 15% Taxation in Equatorial Guinea
 Eritrea 34% — — — Taxation in Eritrea
 Estonia[116] 0% (20% on distribution or 14% on distribution below the 3 previous years average) 6.9% (for minimum wage full-time work in 2024; excluding social security taxes paid by the employer) 23.6% (for employees earning over €25,200 per year in 2024: includes 20% flat income tax + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer and taxes on dividends 20% No[117] 0% 22% (standard)
9% (reduced) 		Taxation in Estonia
 Eswatini (Swaziland) 27.5% 0%[118] 33%[118] 15% Taxation in Eswatini
 Ethiopia 30%[119] 0% 35% — Taxation in Ethiopia
 Falkland Islands 26% 0% 26% 15% 0% Taxation in the Falkland Islands
Faroe Islands 18% 20% 0% [120] Taxation in the Faroe Islands
 Micronesia 21% — — — Taxation in Micronesia
 Fiji 20%[121] 0% 20% 9% Taxation in Fiji
 Finland 20%[122]

18% (from 2027)[123]

8.4% (social security tax)[124]
 53.61% (in Halsua for the members of the Orthodox Church of Finland: 31.25% national tax rate + 23.5% municipal tax + 9.9% social security tax + 2.1% church tax)[125] 34% No[126] 33%[127] 25.5% (standard)
14% (food and fodder)
10% (medicines and public transport) 		Taxation in Finland
 France 25% 0% 55.34% (45% IR + 4% CEHR + 9.2% CSG + 0.5% CRDS + 0.4% Old-age insurance + 6% PER)[128][129][130] 30% (+4% for high earners) Yes[131] 60%[132] 20% (standard)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press) 		Taxation in France
 French Polynesia 25% — — — Taxation in French Polynesia
 Gabon 35% 5% 35% 18% Taxation in Gabon
 Gambia 31% 0% 30% — Taxation in the Gambia
 Germany 30% (15% corporate tax (+ 5.5% solidarity surcharge) + 7% to 17% trade tax)[133] 19.6% (social security contributions)

0% (earning under €11,604 per year)

45% (+ 39.2% social security contributions up to €90,600 per year, half paid by employer (14.6% health + 18.6% pension + 3.4% care + 2.6% unemployment)) 25% Inactive [134] Yes 50%[135] 19% (standard)
7% (reduced) 		Taxation in Germany
 Georgia[136] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 0%[137] 18% Taxation in Georgia
 Ghana 25% 25% — 3% Taxation in Ghana
 Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
 Greece 22% 9% (zero tax for annual income under €8633,33) 44% 15% No[138] 20% 24% (standard)
13% (food, health and tourism services)
6% (theater tickets, books and medicine)
VAT is reduced by 30% for the islands of Leros, Lesvos, Kos, Samos, Chios (i.e., 17%, 9%, 4%). 		Taxation in Greece
 Greenland 25% 44% 0% 0% Taxation in Greenland
 Grenada 28% — — — Taxation in Grenada
 Guatemala[48] 25% 5% 7% 12% Taxation in Guatemala
 Guernsey 0%[139] 0% (earning under £658.67 per month)[140] 20% (+ 6.6–11.3% Social Security)[140] Document duty charged on real estate transfers from estates. 0%[141] Taxation in Guernsey
 Guinea 35% — — — Taxation in Guinea
 Guinea-Bissau 35% — — — Taxation in Guinea-Bissau
 Guyana[142][143] 30% 28% (annual salary under $1,560,000 GYD)[143] 40% (annual salary over $1,560,000 GYD)[143] 14% (standard)
0% (reduced) 		Taxation in Guyana[143]
 Haiti 30%[144] 0% 30%[145] 10%[144] Taxation in Haiti
 Honduras 25% — — — Taxation in Honduras
 Hong Kong[146] 16.5% (over HK$2 million)
8.25% (under HK$2 million) 		0% 15% 0% 0% Taxation in Hong Kong
 Hungary 9% 15% (+ 18.5% social security + 13% social contribution tax) 15% No[147] 18%[148] 27% (standard)
18% (reduced)
5% (certain foods, internet service, restaurant services, medicines and books) 		Taxation in Hungary
 Iceland[48] 20% 31.48% (On income up to 446.136 ISK)[149] 46.28% 22% No[150] 10% 24% (standard)
11% (reduced) 		Taxation in Iceland
 India 15–22% (excludes surcharge & cess)[151] 0% (₹ 0 - 400,000 + 12% of basic salary for epf or social security) 39% (including Surcharge & Health and Education Cess for Income greater than Rs.20,000,000) 12.5% (LTCG)

20% (STCG)

0% 40% (Luxury and Sin Goods rate)

18% (standard)

5%, 0% (Essential Goods & Services rate) (varies by commodity; see GST rates in India)[152][153]

Taxation in India
 Indonesia 22% 5% 35% 11% Taxation in Indonesia
 Iran 25% 0% 35% 0–9% Taxation in Iran
 Iraq 15%[154] 3%[155] 15% 0–300%[156] Taxation in Iraq
 Ireland 12.5% 20% (first €1,650 per year is deductible) 52.1% (40% + 12.1% social insurance contributions on incomes above €44,000) 33% No[157] 33%[158] 23% (goods)
9–13.5% (services)
0% (certain items of food) 		Taxation in Ireland
 Isle of Man 0% 10% 22%[2] 20% (standard rate)
5% (home renovations) 		Taxation in the Isle of Man
 Israel 23%[159] 0% (for monthly income under 6,330₪) 50% 25% No[160] 0% 18% (standard)
0% (fruits and vegetables) 		Taxation in Israel
 Italy 27.9% (24% + 3.9% on tax-adjusted EBITDA) 23% (first €8,500 per year is deductible); + municipal and local taxes (0-3%) 43% (+ municipal and local taxes (0-3%)) 26% No[161] 4% 22% (standard)
10% (reduced rate on certain products e.g. food)
4% (on products of first necessity) 		Taxation in Italy
 Ivory Coast 25% — — — Taxation in the Ivory Coast
 Jamaica 33.3% (standard)
25% (reduced rate for small companies) 		0% (on income up to J$1,774,554) 30% (on income over J$6,000,000) 20% (services)
16.5% (goods) 		Taxation in Jamaica
 Japan[162] 29.74%[163] 15.105% (10% local + 5.105% national) 50.5% (45% national + 10% local) 20.315% No[164] 55%[165] 10% (standard)
8% (groceries and takeout food and subscription newspaper) 		Taxation in Japan
 Jersey[45] 0% 0% 20%[166] Stamp duty on probate starting at £50, rising progressively. 5%[167] Taxation in Jersey
 Jordan[48] 20% 0% 25%[168] 16% Taxation in Jordan
 Kazakhstan[48] 20%[133][2] 10% 10% (residents)
15% (non-residents) 		13% Taxation in Kazakhstan
 Kenya 30%[133] 10% 30% (citizens)
35% (non-citizens) 		16% (standard)
12% (electricity and fuel)
0% (food) 		Taxation in Kenya
 Kiribati 35% — — — Taxation in Kiribati
Kosovo[169] 0–10% 0% 10% 0% Taxation in Kosovo
 Kuwait 7.5–16% (Rate of 15% typically applies except for regions under Saudi control where it's 7.5% tax, plus add a possible 1% tax for Zakat)[170] 0% 0% 0% Taxation in Kuwait
 North Korea[171] 25% 0% 20% 2–4% Taxation in North Korea
 Kyrgyzstan 10%[172] 10% 12% (standard)
1–5% 		Taxation in Kyrgyzstan
 Laos 35% — — — Taxation in Laos
 Latvia 0% (20% on distribution of profit)[173] 20%[174] 31.4% 20%[175] No[176] 21% (standard)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers)[177] 		Taxation in Latvia
 Lebanon[48] 17% 2% 25% 11% Taxation in Lebanon
 Lesotho 25% — — — Taxation in Lesotho
 Liberia 25%[178] — — — Taxation in Liberia
 Libya 24.5% (20% + 4% Jehad tax + 0.5% corporate income tax to pay for stamp duties)[179] — — — Taxation in Libya
 Liechtenstein[180][181] 12.5% 3%[182] 22.4%[183] 0% (share sales)

24% (real estate)

8.1% (standard)
3.8% (lodging services)
2.5% (reduced)[184] 		Taxation in Liechtenstein
 Lithuania[citation needed] 15%[185] 31.2% 42.77% 15% No[186] 21% (standard)
9% (publications, accommodation services etc.)
5% (medicine, newspapers and magazines etc.)
0% (certain goods and services) 		Taxation in Lithuania
 Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0–10.5% municipal trade tax[187] 8% 44.2% (42%[188] + 3.78% unemployment fund surcharge)[189] No[190] 0% 17% (standard)
3% (reduced) 		Taxation in Luxembourg
 Macau[45] 12% 0% 12%[191] 0%[192] Taxation in Macau
 Madagascar 20% — — — Taxation in Madagascar
 Madeira 5% (licensed companies in the International Business Centre of Madeira).

13% (SMEs, applicable up to a taxable profit of €15000)

20% (general)

0% (for monthly salaries up to €659) + social security charges[39] 45.1% (for monthly salaries above €25,275 + social security charges)[39] 5% (reduced)

12% (intermediate)

22% (standard)[193]

Taxation in Madeira
 Malawi 30% 0% 35%[194] — Taxation in Malawi
 Malaysia[45] 18–24% 0% 30%[195] (+ 11% for EPF[196] + 0.5% for SOCSO[197]) 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[198] 		Taxation in Malaysia
 Maldives[199] 8–15%[200] 0% 0% (expatriates)

15% (nationals)

6%[201] Taxation in the Maldives
 Mali 30% — — — Taxation in Mali
 Malta 35% (unless eligible for 30% rebate) 0% 35% 0% 0% 18% (7% and 5% for certain goods and services) Taxation in Malta
 Marshall Islands 0.8–3% 0% 12%[202] 2–4% Taxation in the Marshall Islands
 Mauritania 25% — — 0% — Taxation in Mauritania
 Mauritius 15% 0% 15% 15% Taxation in Mauritius
 Mexico[45] 30%[203] 1.92% 35% (+ reduction of deductions (topes)) No[204] 0% 16% Taxation in Mexico
 Moldova[45] 12% 12%[205] 12% (+ 24% for social security) 20% (standard)
10% (HoReCa) 		Taxation in Moldova
 Monaco 0% (25% for companies generating more than 25% of their turnover outside Monaco)[206] 0%[207] 5.5–19.6%
[208] 		Taxation in Monaco
 Mongolia 10% 10% 10% Taxation in Mongolia
 Montenegro 9%[209][210] 9% (first €720)[210] 12.65% (11% national tax + 15% municipality surtax on income tax)[210]

15% (entrepreneurs on their worldwide income)[211]

21%[212]
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 20% — — — Taxation in Montserrat
 Morocco 10–31%[133][213] 0% 38%[213] 20% (standard)
14%, 10%, 7% (reduced rates)[214] 		Taxation in Morocco
 Mozambique 32% — — — Taxation in Mozambique
 Myanmar 22% — — — Taxation in Myanmar
 Namibia 32%[215] 0%[215] 37%[215] 15%[215] Taxation in Namibia
 Nauru 25% — — — Taxation in Nauru
   Nepal 30% (higher rate for financial companies)
25% (standard)
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)[216] 13% (standard)[217]
288% (for imported vehicles)[218]
 Taxation in Nepal
 Netherlands 25% (over €245,000)
15%[219] (under €245,000) 		0% (first €8,700 per year is tax free) 49.5%[220] 36% No[221] 40%, 36%, 20% (total value > €154.179)
20%, 18%, 10% (total value < €154.179)
[222][Note 4] 		21% (standard)
9% (essential and selected goods) 		Taxation in the Netherlands
 New Zealand 28% 10.5%[223] 39%[224] No[225] 0% 15% Taxation in New Zealand
 New Caledonia[226] 30% 0% 40% (residents)
25% (non-residents)[227] 		— Taxation in New Caledonia
 Nicaragua 30% — — — Taxation in Nicaragua
 Niger 30%[228] — — 7%[228] Taxation in Niger
 Nigeria 30% 7% 24% 7.5% Taxation in Nigeria
 Niue 0% — — 12.5% Taxation in Niue
 Norfolk Island 0% — — 0%[229] — Taxation in Norfolk Island
 North Macedonia[45] 10% 10% 18% 18% (standard)
5% (reduced) 		Taxation in North Macedonia
 Norway[230] 22%[231] 0% (for yearly income under 100,000 NOK)[232] 47.4%[233] 37.84%[234] Yes[235] 0%[236] 25% (standard rate)
15% (food and drink)
12% (transportation, cinema and hotel services)[237]
 Taxation in Norway
 Oman 15%[238][239] 0% 5% Taxation in Oman
 Pakistan 1.25% (minimum)[240]

20% (small)[241]

29%(corporate)[242]

0% (under Rs 600,000 per annum) 45% (over Rs 5.6 Million per annum) 15% Exempt[243] 0% 18% (+3% for non-registered goods)

15% (services)
0% (basic food items)

Taxation in Pakistan
 Palau 0% — — 0%[244] — Taxation in Palau
 Palestine 15% 5% 15% 14.5% Taxation in Palestine
 Panama 25% 0% 27% 7% (standard)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods) 		Taxation in Panama
 Papua New Guinea 30% — — — Taxation in Papua New Guinea
 Paraguay 10% 8% 10% No 10% Taxation in Paraguay
 Peru[48] 30% 0% 30% 16% (standard) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.) 		Taxation in Peru
Philippines 30% 0% 35% 6%[245] 12% (standard)
0% (reduced) 		Taxation in the Philippines
 Pitcairn Islands 0% 0%[246] 0% Taxation in the Pitcairn Islands
 Poland[247] 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)[247] 9% (under 30.000 złotych per year, 0% income tax[248], 9% Health Insurance(non-deductible)[249]) 41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year)[250]

23.9% or 27.9% (self employed: not deduction first 30.000 złotych, 19% + 4.9% health insurance +4% solidarity tax above 1 million złotych)

19% No[251] 7% 23% (standard)
8% or 5% (reduced rates) 		Taxation in Poland
 Portugal 20% (in mainland) 13% 56.03% (48% income tax + 5% solidarity rate + 11% social security) 28%[3] No[252] 0% 23% (standard)
13% (intermediate)
6% (reduced) 		Taxation in Portugal
 Puerto Rico 20%[253] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
 Qatar[45] 10% 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)[254] 35%
(25% social security (CAS) + 10% health insurance (CASS) + 0% income tax for people with disabilities. 0% income tax for IT workers earning less than 10000 RON).
[254] 		45%
(25% social security (CAS) + 10% health insurance (CASS) + 10% income tax after CAS and CASS)

Self employed (PFA):

(25% CAS if earning more than 12 minimum wages in a year + 10% CASS, taxable sum capped at 12 minimum wages per year, e.g. you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year + 10% income tax)
[254] 		10% 19% (standard)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced)
[48] 		Taxation in Romania
 Russia[45] 20%[2] 13% 22% (earning over 50 million roubles a year)[255]

35% (non-residents)

0%[256] 20% (standard)
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 33%[257] 0% — Taxation in Saint Kitts and Nevis
Saint Barthélemy 0% 0% 0% 0% Taxation in Saint Barthélémy
 Saint Lucia 30% — — — Taxation in Saint Lucia
 Saint Martin 20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000) — — — Taxation in Saint Martin
 Saint Pierre and Miquelon 33.3% (15% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €600,000) — — — Taxation in Saint Pierre and Miquelon
 Saint Vincent and the Grenadines 30% — — — Taxation in Saint Vincent and the Grenadines
 Samoa 27% — — — Taxation in Samoa
 San Marino 17% 9% 35% 0% (standard)
17% (imported goods) 		Taxation in San Marino
 São Tomé and Príncipe 25% — — — Taxation in São Tomé and Príncipe
 Sark 0%[258] 0% 0% 0% There are taxes on property and personal capital, maximum at £6,500. Document duty charged on real estate transfers from estates performed by a Guernsey Advocate. 0% Taxation in Sark
 Saudi Arabia[259] 2.5% (fully Saudi national owned businesses)

2.5–15% (taxed at Zakat rate 2.5% for the Saudi percentage of ownership, 15% for all other ownership)

0% 15% (standard)

5% (real estate transactions rate)

Taxation in Saudi Arabia
 Senegal[48] 25% 0% 50% 20% Taxation in Senegal
 Serbia[260] 15%[261] 10% 25% (additional contributions for state health, pension and unemployment funds)[262] 15% 0% 20% (standard)[263][264]
10% or 0% (reduced rates) 		Taxation in Serbia
 Seychelles 33%[6] 15% 15% Taxation in the Seychelles
 Sierra Leone 25% — — — Taxation in Sierra Leone
 Singapore 17%[265] 0% 22% (+20% tax on pension) 0%[266] 9% Taxation in Singapore
 Sint Maarten 34.5% 12.50% 47.50% 5% Taxation in Sint Maarten
 Slovakia 21% (over €100,000)
15% (under €100,000) 		21% 25%[267] 25% No[268] 0% 23% (standard)[269]
19% (electricity, non-basic foodstuffs, selected catering services)
5% (basic foodstuffs, books, medicines, accommodation services)
 Taxation in Slovakia
 Slovenia[45] 19% 16% 50% 27.5% No[270] 0% 22% (standard)9.5% (food, building and renovation, transport, tickets, media)

5% (books, newspaper)

Taxation in Slovenia
 Solomon Islands 30% — — — Taxation in the Solomon Islands
 Somalia 30%[271] 0% 18% 0% Taxation in Somalia
 South Africa 28%[272] 0% (below threshold) 45% 18% 25%[273] 15%[274] Taxation in South Africa
 South Korea[48] 24.2%[133] 7.8% (6% + 1.8%[275]) 53.4% (42%[276] + 11.4%[275]) No[277] 50%[278] 10% Taxation in South Korea
 South Sudan 30% — — — Taxation in South Sudan
 Spain[45] 25% (mainland)
4% (Canary Islands) 		0% (first €5,550 per year is tax free) 52.3%

47% (State tax)

3.75% (Regional tax in Valencia)

6.45% (Social security, worker contribution)

26% (residents)
19% (non-residents) 		Yes[279] 34% 21% (standard)
10% or 4% (reduced rates) 		Taxation in Spain
 Sri Lanka[45] 15–30%[133] 0% 36% (if annual income is more than LKR 3 million) 12% (standard)
8% or 0% (reduced rates)
 Taxation in Sri Lanka
 Sudan 5% (special exempt companies)

15% (most other companies)[280]

Taxation in Sudan
 Suriname 36%[281] 8% (first SRD2,646 per year is deductible) 38%[282] — Taxation in Suriname
 Svalbard 16%[283][284] 8%[285] 22%[285] 0%[286] 0% 0%[287] Taxation in Norway
 Sweden 20.6%[288] 32% (first US$1,930 per year is deductible) 45.6% (32% average municipality income tax + 20% state income tax)[289][290] 30% No[291] 0% 25% (standard)
12% or 6% (reduced rates)[292] 		Taxation in Sweden
  Switzerland[48] 17.92%[133] 0% 50.14%
10.6%(mandatory social security contributions)[293]
11.5% (federal)[294]
28.025% (cantonal, Geneva)[295]
9.69% (communal, Avully and Chancy, both canton of Geneva)[295]
3.04% (church tax, roman catholic and protestant in Geneva)[295] 		Yes[296] 0%[297] 8.1% (standard)
3.8% or 2.5% (reduced rates) 		Taxation in Switzerland
 Syria[45] 22% 5% 15% — Taxation in Syria
 Taiwan[45] 20%[298] 5% 40% 20%[299] 5%[300] Taxation in Taiwan
 Tajikistan[301] 13% (residents)
25% (non-residents) 		5% 13% (residents)
25% (non-residents) 		18% Taxation in Tajikistan
 Tanzania 30% 15% 30% 14% Taxation in Tanzania
 Thailand 20% 0% 35% 7% Taxation in Thailand
 Togo 27% — — — Taxation in Togo
 Tokelau 0% — — — Taxation in Tokelau
 Tonga 25% — — — Taxation in Tonga
 Trinidad and Tobago 30% 0% 25% (annual chargeable income less than $1 million)
30% (annual chargeable income over $1 million) [302] 		12.5% Taxation in Trinidad & Tobago
 Tunisia[48] 30% 0% 35% 18% (standard)
12% or 6% (reduced rates) 		Taxation in Tunisia
 Turkey[45] 25% 15% 40% No[303] 1–30%[304] 20% (standard)
10% (clothing)
1% (certain food items)[66] 		Taxation in Turkey
 Turkmenistan 8% — — — Taxation in Turkmenistan
 Turks and Caicos Islands 0% — — — Taxation in the Turks and Caicos Islands
 Tuvalu 30% — — — Taxation in Tuvalu
 Uganda 30%[305] — — 18%[306] Taxation in Uganda
 Ukraine 18%[307] 0%[308] 18% (common rate)
20% (some activities)
22% (social security)[309] 		18% 2% (non-refundable turnover tax during martial law) Taxation in Ukraine
 United Arab Emirates 0% (free zone companies,[310] as well as mainland companies with less than 375,000 AED a year in profit,[311] 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)[311]

0%[312] 0%[313] 5%[312] Taxation in the United Arab Emirates
 United Kingdom[314] 19–25%[315] 0% (up to £12,570)[316] 62% (40% income tax on the £100–125k band + 20% phase-out of personal allowance + 2% employee National Insurance) [317][318] 24%[319] No[320] 40%[321] 20% (standard)
5% (home energy and renovations)
0% (life necessities, public transport, children's clothing, books and periodicals)[322] 		Taxation in the United Kingdom
 United States 21% (federal)
up to 21% (with credit of tax paid towards other countries) 		10% (federal) +
0–3.07% (state) +
0–3.8398% (local) (federal standard deduction of 12550 USD for single taxpayers) 		50.3% California (37% (federal)[323] + 13.3% (state))

37% Texas (37% + 0%)

20% No[324] 0–3.64% [325] 18–40% (federal with offset against individual State Estate and Inheritance Taxes)[326] 0–11.5% Taxation in the United States
 Uruguay[48] 25% 0% 36%[327] 22% (standard)
11% (lowest)
0% (extent) 		Taxation in Uruguay
 Uzbekistan[48] 12% (standard)
20% (banks and mobile communication operators) 		12% 0–15% Taxation in Uzbekistan
 Vanuatu 0% 0% 0% 0% Taxation in Vanuatu
 Venezuela[48] 34% 0% 34% 16% (standard)
8% (reduced) 		Taxation in Venezuela
 Vietnam[45] 20% 5% 35%[328] 10%[329] 10% Taxation in Vietnam
 British Virgin Islands 0%[330] 0% — Taxation in the British Virgin Islands
 U.S. Virgin Islands 21–38.50%[331] Taxation in the United States Virgin Islands
 Wallis and Futuna 0% 0% 0% 0% Taxation in Wallis and Futuna
 Yemen 20%[332] 10% 15% 2% Taxation in Yemen
 Zambia 30%[333] 10% 30% 16% Taxation in Zambia
 Zimbabwe 25% 0% 45% 15% (standard)
0% (on selected items) 		Taxation in Zimbabwe

See also

[edit]

Notes

[edit]
  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 26% rate.
  2. ^ Excludes 2% Medicare levy.Excludes 1.5% Medicare Levy Surcharge Previously 50.5%, which included an additional 2% 'deficit levy' which expired in June 2017.
  3. ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.
  4. ^ Rates are for other inheritors, grandchildren & further descendants, and partners & children respectively.

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