List of countries by tax rates

Last updated

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

A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax.

Contents

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.

Some other taxes (for instance property tax, substantial in many countries, such as the United States) and income tax are not shown here. 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

Tax jurisdiction Corporate tax (excl. dividend taxes) Individual income tax VAT or GST or Sales tax Capital gains tax [1] Inheritance/Estate Tax Further reading
Lowest marginal rateHighest marginal rate
Flag of the Taliban.svg  Afghanistan 20% [2] 0% [3] 20% [3] 0% [4] However, in Taliban run areas pre-Taliban rule, small fees were illegally added to some groceries. [5] Taxation in Afghanistan
Flag of Albania.svg  Albania 15% [6] 0% [7] 23% [7] 20% (standard rate)
6% (tourism services) [8]
15% Taxation in Albania
Flag of Algeria.svg  Algeria 26% (highest rate)
19% (lowest rate) [9]
0% [10] 35% [10] 19% (standard rate) [11]
9% (basic items) [11]
15% resident, 20% non-resident Taxation in Algeria
Flag of American Samoa.svg  American Samoa 34% [6] 4% [12] [13] 6% [13] 0% [14] [13] Taxation in American Samoa
Flag of Andorra.svg  Andorra 10% [15] 0% [16] 10% [16] 4.5% (standard rate)
9.5% (banking services)
2.5%, 1% or 0% (reduced rates) [17]
Taxation in Andorra
Flag of Angola.svg  Angola 30% [18] 0% [18] 17% [18] 10% [18] 10% Taxation in Angola
Flag of Anguilla.svg  Anguilla 0% [19] 0% [19] 0% [19] Taxation in Anguilla
Flag of Antigua and Barbuda.svg  Antigua and Barbuda 25% [20] 0% [21] 15% [22]
Flag of Argentina.svg  Argentina 35% for residents
15% for non residents [23]
9% [23] 35% [23] 21% [23] 15% Taxation in Argentina
Flag of Armenia.svg  Armenia 18% [24] 22% [24] 22% [24] 20% [24] 10-20% Taxation in Armenia
Flag of Aruba.svg  Aruba 25% [25] 7% [25] 58.95% [25] 1.5% (turnover tax) [25] Taxation in Aruba
Flag of Australia (converted).svg  Australia 30% (standard rate)
25% (base entity rate) [26] [Note 1]
0% [26] 45% [27] [Note 2] 10% (standard rate)
0% (essential items) [26]
0-45% (Same as income tax rate) Taxation in Australia
Flag of Austria.svg  Austria 25% [28] 0% [28] 55% [28] 20% (standard rate)
13% (tourism services)
10% (basic items) [28]
27.5% Taxation in Austria
Flag of Azerbaijan.svg  Azerbaijan 20% [29] 14% [29] 25% [29] 18% [29] [30] Taxation in Azerbaijan
Flag of the Azores.svg  Azores 13.6% (available to SMEs and applicable up to a taxable profit of €15000) [31]

16.8% (general rate)

0.0% (for monthly salaries up to €654) + social security charges [32] 36.2% (for monthly salaries above €25,200) + social security charges [33] 4% (reduced rate)

9% (intermediate rate)

16% (standard rate) [34]

Taxation in Portugal
Flag of the Bahamas.svg  Bahamas [35] 0% [36] 0%0% + 8.8% social security tax12% (standard rate) [37] Taxation in the Bahamas
Flag of Bahrain.svg  Bahrain 0% [38] 0%10% (standard rate)
0% (essential goods)
Taxation in Bahrain
Flag of Bangladesh.svg  Bangladesh [39] 32.5% [40] 0%25%15% Taxation in Bangladesh
Flag of Barbados.svg  Barbados [ citation needed ]5.5% (on profits not over BBD$1 million)
3.0% (over BBD$1 million but not over BBD$20 million)
2.5% (over BBD$20 million but not over BBD$30 million)
1.0% (over BBD$30 million) [41]
25%38%17.5% (standard rate)
7.5% (hotel services)
Taxation in Barbados
Flag of Belarus.svg  Belarus [42] 20%48% (12% income tax, 1% mandatory insurance, 35% social security)48% (12% income tax, 1% mandatory insurance, 35% social security)20% (standard rate)
10% (reduced rate)
Taxation in Belarus
Flag of Belgium (civil).svg  Belgium [39] 25% [43] 55% (when single/secluded)
50% (when legally married)
60.45%
(13.07% (mandatory social security tax)
50% (federal) [44]
3-9% (municipal) [45] )
21% (standard rate)
12% (restaurants)
6% (essential and selected goods)
Taxation in Belgium
Flag of Belize.svg  Belize 0.75% (lowest rate)
19% (highest rate)
0%25%12.5%0% (In general exempted, except in some specific cases) Taxation in Belize
Flag of Benin.svg  Benin [ citation needed ]35%10%35%18% Taxation in Benin
Flag of Bermuda.svg  Bermuda 0% [46] 0%0% Taxation in Bermuda
Flag of Bhutan.svg  Bhutan 26%0%25% [47] Taxation in Bhutan
Flag of Bolivia.svg  Bolivia 29%0%25%13% Taxation in Bolivia
Flag of Bosnia and Herzegovina.svg  Bosnia and Herzegovina 10% [48] 10%17% [48] Taxation in Bosnia and Herzegovina
Flag of Botswana.svg  Botswana 22%0%25%14%25% Taxation in Botswana
Flag of Brazil.svg  Brazil [39] 40% (highest rate for financial institutions, insurance and capitalisation companies)
34% (highest rate)
24% (lowest rate)
15% ( +10% in profits exceeding BR$ 20.000 [49] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies [50] )
0% [51] 27.5% [52] 20,03%-30,7% [53] 22.5% Taxation in Brazil
Flag of Brunei.svg  Brunei 1% sole proprietorships and partnerships), 18.5% (all other businesses) [54] 0% [55] 0% [54] Taxation in Brunei
Flag of Bulgaria.svg  Bulgaria 10% (+ 5% on distribution of profit)10%10%20% (9% on hotel and camping accommodation) Taxation in Bulgaria
Flag of Burkina Faso.svg  Burkina Faso 27.5%0%25%18% Taxation in Burkina Faso
Flag of Burundi.svg  Burundi [56] 35%0%35%18% Taxation in Burundi
Flag of Cambodia.svg  Cambodia 20%0%20%10% Taxation in Cambodia
Flag of Cameroon.svg  Cameroon [42] 31.5%10%35%19.25% Taxation in Cameroon
Flag of Canada (Pantone).svg  Canada 26.5-31% (higher rate)
9-13% (lower rate) [57]
19% (15% federal + 4% in Nunavut) [58] to 27.53% (12.53% federal + 15% in Quebec) [59] [60] [61] 54% (33% federal + 21% in Nova Scotia) to 44.5% (33% federal + 11.5% in Nunavut) [58] [61] 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick) [62] 27% Taxation in Canada
Flag of Cape Verde.svg  Cape Verde 25%16.5%27.5%15% Taxation in Cape Verde
Flag of the Cayman Islands.svg  Cayman Islands 0% [63] 0% [63] 0% [63] [64] [Note 3] Taxation in the Cayman Islands
Flag of the Central African Republic.svg  Central African Republic 30% [65] 50% [65] 19% Taxation in the Central African Republic
Flag of Chad.svg  Chad 20% Taxation in Chad
Flag of Chile.svg  Chile [66] 27% [67] 0% (for monthly taxable incomes not over US$950)35% (for monthly taxable incomes over US$8400) [68] 19% Taxation in Chile
Flag of the People's Republic of China.svg  China [39] 25% (standard rate) [69]

15% (concession rate for high-tech companies) [70]

0%45% [71] [72] 13% (standard rate) [55]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export)
20% Taxation in China
Flag of Colombia.svg  Colombia [42] 35% [73] 0% [74] 35% (non-labor income)
39% (labor income) [74]
19% (standard rate)
5% or 0% (reduced rates)
10% (standard rate)
20% (lotteries, gaming, or similar activities) [75]
Taxation in Colombia
Flag of the Comoros.svg  Comoros 35% Taxation in the Comoros
Flag of the Cook Islands.svg  Cook Islands 30% (highest rate)
20% (lowest rate)
18.5%30%15% Taxation in the Cook Islands
Flag of the Democratic Republic of the Congo.svg  DR Congo 35%0%40%20% (highest rate)
5% (lowest rate)
Taxation in the Democratic Republic of the Congo
Flag of the Republic of the Congo.svg  Congo 30% [76] 18.9% [77] Taxation in the Republic of the Congo
Flag of Costa Rica.svg  Costa Rica 30%0%25%13% (standard rate)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture) [78]
Taxation in Costa Rica
Flag of Croatia.svg  Croatia [42] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn)
12%40%25% (standard rate) [79]
13% (certain essential groceries)
10% Taxation in Croatia
Flag of Cuba.svg  Cuba [80] 30%15%50%20% (highest rate)
2.5% (lowest rate)
Taxation in Cuba
Flag of Curacao.svg  Curaçao 22%9.75%46.5%6%, 7% or 9% Taxation in Curaçao
Flag of Cyprus.svg  Cyprus [39] 12.5%0%35%19% (standard rate)
5% or 0% (reduced rates)
20% Taxation in Cyprus
Flag of the Czech Republic.svg  Czech Republic [81] [82] 19% [83] 20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed) [84] 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 ]
21% (standard rate) [85]
12% (reduced rates)
15% Taxation in the Czech Republic
Flag of Denmark.svg  Denmark [86] 22-25% (depending on business)39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible) [87] [88] 52.07% [89] 25%42% Taxation in Denmark
Flag of Djibouti.svg  Djibouti 25% Taxation in Djibouti
Flag of Dominica.svg  Dominica 25% [90] 0%35%15% Taxation in Dominica
Flag of the Dominican Republic.svg  Dominican Republic 27%0%25%18%27% [91] Taxation in the Dominican Republic
Flag of East Timor.svg  East Timor 10% Taxation in East Timor
Flag of Ecuador.svg  Ecuador 25% [92] 0%35%12% (standard rate)
15% (luxury goods)
0% (exports)
35% Taxation in Ecuador
Flag of Egypt.svg  Egypt [93] 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
Flag of El Salvador.svg  El Salvador 30%0%30%13% Taxation in El Salvador
Flag of Equatorial Guinea.svg  Equatorial Guinea 35%0%35%15% Taxation in Equatorial Guinea
Flag of Eritrea.svg  Eritrea 34% Taxation in Eritrea
Flag of Estonia.svg  Estonia [94] 0% (20% on distribution or 14% on distribution below the 3 previous years average)6.9% (for minimum wage full-time work in 2024: includes 20% flat income tax, of which first 7848€ per year is tax exempt for low-income earners + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer23.6% (for employees earning more than 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 dividends22% (standard rate)
9% (reduced rate)
20% Taxation in Estonia
Flag of Eswatini.svg  Eswatini (Swaziland) 27.5%33%15% Taxation in Eswatini
Flag of Ethiopia.svg  Ethiopia 30% [95] 0%35% Taxation in Ethiopia
Flag of the Falkland Islands.svg  Falkland Islands 26%0%26%0%15% Taxation in the Falkland Islands
Flag of the Federated States of Micronesia.svg  Micronesia 21% Taxation in Micronesia
Flag of Fiji.svg  Fiji 20% [96] 0%20%9% Taxation in Fiji
Flag of Finland.svg  Finland 20% [97] 0% + 8.40% social security tax [98]
(20% for unemployed)
66.75% 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) [99] [ additional citation(s) needed ]25.5% (standard rate)
14% (food and fodder)
10% (medicines and public transport)
34% Taxation in Finland
Flag of France.svg  France 25%0%49% (45% + 4% tax on high incomes, or incomes over €177,000) [100] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
30% (plus an additional 4% for high earners) Taxation in France
Flag of French Polynesia.svg  French Polynesia 25% Taxation in French Polynesia
Flag of Gabon.svg  Gabon 35%5%35%18% Taxation in Gabon
Flag of The Gambia.svg  Gambia 31%0%30% Taxation in the Gambia
Flag of Germany.svg  Germany 30% approximately (15% Corporate tax (+ 5,5% solidarity surcharge) + 7% to 17% trade tax) [101] 33.6% (14% income tax + 19,6% social security contributions)

19,6% (0% income tax if earning under €11,604 in year)

45% income tax + 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)19% (standard rate)
7% (reduced rate)
25% Taxation in Germany
Flag of Georgia.svg  Georgia [102] 0% (15% on distribution of profit)20% (5% on dividend, interest and royalty)18% Taxation in Georgia
Flag of Ghana.svg  Ghana 25%25%3% Taxation in Ghana
Flag of Gibraltar.svg  Gibraltar 10%17%40%0% Taxation in Gibraltar
Flag of Greece.svg  Greece 22%9% (zero tax for annual income under €8633,33)44%24% (standard rate)
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%).
15% Taxation in Greece
Flag of Grenada.svg  Grenada 28% Taxation in Grenada
Flag of Guatemala.svg  Guatemala [42] 25%5%7%12% Taxation in Guatemala
Flag of Guernsey.svg  Guernsey 0% [103] 0% ( if earning under £658.67 a month) [104] 20% (+ 6.6-11.3% Social Security) [104] 0% [105] Document duty charged on real estate transfers from estates Taxation in Guernsey
Flag of Guinea.svg  Guinea 35% Taxation in Guinea
Flag of Guinea-Bissau.svg  Guinea-Bissau 35% Taxation in Guinea-Bissau
Flag of Guyana.svg  Guyana [106] 30%28% on Annual salary less than $1,560,000 GYD. [107] 40% on Annual salary above $1,560,000 GYD. [107] 14% (standard rate)
0% (reduced rate)
Taxation in Guyana [107]
Flag of Haiti.svg  Haiti 30% [108] 0%30% [109] 10% [108] Taxation in Haiti
Flag of Honduras.svg  Honduras 25% Taxation in Honduras
Flag of Hong Kong.svg  Hong Kong [110] 16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million)
0%15%0% Taxation in Hong Kong
Flag of Hungary.svg  Hungary 9%15% (+ 18.5% social security +13% social contribution tax)27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)
15% Taxation in Hungary
Flag of Iceland.svg  Iceland [42] 20%31.48% (On income up to 446.136 ISK) [111] 46.28%24% (standard rate)
11% (reduced rate)
22% Taxation in Iceland
Flag of India.svg  India

22% (highest)
15% (lowest)

[excludes surcharge & cess] [112]

0% ₹ 0 - 250,000
5% ₹ 250,001 - 500,000
20% ₹ 500,001 - 1,000,000
Scheme I (with deductions)

0% ₹ 0 - 500,000
10% ₹ 500,001 - 750,000
15% ₹ 750,001 - 1,000,000
20% ₹ 1,000,001 - 1,250,000
25% ₹ 1,250,001 - 1,500,000
Scheme II (without deductions)
30% ₹ 1,000,001 & +
Scheme I (with deductions)

30% ₹ 1,500,001 & +
Scheme II (without deductions)

4% cess[ clarification needed ] and highest surcharge of 25% is applied on income tax. This makes the effective tax rate 39%.

28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India) [113] [114] 20% Taxation in India
Flag of Indonesia.svg  Indonesia 22%5%35%11% Taxation in Indonesia
Flag of Iran.svg  Iran 25%0%35%9% (highest rate)
0% (reduced rate)
Taxation in Iran
Flag of Iraq.svg  Iraq 15% [115] 3% [116] 15%0-300% [117] Taxation in Iraq
Flag of Ireland.svg  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)
33%33% [118] Taxation in Ireland
Flag of the Isle of Man.svg  Isle of Man 0%10%22%20% (standard rate)
5% (home renovations)
Taxation in the Isle of Man
Flag of Israel.svg  Israel 23% [119] 0% (for monthly income under 6,330₪)50%17% (standard rate)
0% (fruits and vegetables)
25% Taxation in Israel
Flag of Italy.svg  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)
26% Taxation in Italy
Flag of Cote d'Ivoire.svg  Ivory Coast 25% Taxation in the Ivory Coast
Flag of Jamaica.svg  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
Flag of Japan.svg  Japan [120] 29.74% [121] 15.105% (5.105% national + 10% local)55% (45% national + 10% local)10% (standard rate)
8% (groceries and takeout food and subscription newspaper)
20.315% Taxation in Japan
Flag of Jersey.svg  Jersey [39] 0%0%20% [122] 5% [123] Stamp duty on probate starting at £50, rising progressively Taxation in Jersey
Flag of Jordan.svg  Jordan [42] 20%0%25% [124] 16% Taxation in Jordan
Flag of Kazakhstan.svg  Kazakhstan [42] 20% [101] [2] 10%10% (for residents)
15% (for non-residents)
13% Taxation in Kazakhstan
Flag of Kenya.svg  Kenya 30% [101] 10%30% (for citizens)
35% (for non-citizens)
16% (standard rate)
12% (electricity and fuel)
0% (food)
Taxation in Kenya
Flag of Kiribati.svg  Kiribati 35% Taxation in Kiribati
Flag of Kosovo.svg  Kosovo [125] 10% (highest rate)
0% (lowest rate)
0%10%18% (standard rate)
8% (basic items)
Taxation in Kosovo
Flag of Kuwait.svg  Kuwait 16% (highest rate)
7.5% (lowest rate) [126] 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
0%0% Taxation in Kuwait
Flag of North Korea.svg  North Korea [127] 25%0%20%4% (highest rate)
2% (lowest rate)
Taxation in North Korea
Flag of Kyrgyzstan.svg  Kyrgyzstan 10% [128] 10%12% (standard rate)
5% (highest rate)
1% (lowest rate)
Taxation in Kyrgyzstan
Flag of Laos.svg  Laos 35% Taxation in Laos
Flag of Latvia.svg  Latvia 0% (20% on distribution of profit) [129] 20% [130] 31.4%21% (standard rate)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers) [131]
20% [132] Taxation in Latvia
Flag of Lebanon.svg  Lebanon [42] 17%2%25%11% Taxation in Lebanon
Flag of Lesotho.svg  Lesotho 25% Taxation in Lesotho
Flag of Liberia.svg  Liberia 25% [133] Taxation in Liberia
Flag of Libya.svg  Libya 24.5%; 20% corporate tax plus a 4% Jehad tax plus a 0.5% tax on corporate income to pay for stamp duties [134] Taxation in Libya
Flag of Liechtenstein.svg  Liechtenstein [135] [136] 12.5%3% [137] 22.4% [138] 8.1% (standard rate)
3.8% (lodging services)
2.5% (reduced rate) [139]
0% for share sales, 24% for real estate Taxation in Liechtenstein
Flag of Lithuania.svg  Lithuania [ citation needed ]15% [140] 31.2%42.77%21% (standard rate)
9% (publications, accommodation services etc.)
5% (medicine, newspapers and magazines etc.)
0% (certain goods and services)
15% Taxation in Lithuania
Flag of Luxembourg.svg  Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax [141] 8%45.78% (42% [142] + 3.78% unemployment fund surcharge) [143] 17% (standard rate)
3% (reduced rate)
Taxation in Luxembourg
Flag of Macau.svg  Macau [39] 12%0%12% [144] 0% [105] Taxation in Macau
Flag of Madagascar.svg  Madagascar 20% Taxation in Madagascar
Flag of Madeira.svg  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 [33] 45.1% (for monthly salaries above €25,275) + social security charges [33] 5% (reduced rate)

12% (intermediate rate)

22% (standard rate) [145]

Taxation in Madeira

Flag of Malawi.svg  Malawi 30%035% [146] Taxation in Malawi
Flag of Malaysia.svg  Malaysia [39] 24% (highest rate)
18% (lowest rate)
0%30% [147] + 11% for EPF [148] + 0.5% for SOCSO [149] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods) [150]
Goods and Services Tax (Malaysia), Taxation in Malaysia
Flag of Maldives.svg  Maldives [151] 15% (highest rate)
8% (lowest rate) [152]
0%0% for expatriates, 15% for nationals6% [153] Taxation in the Maldives
Flag of Mali.svg  Mali 30% Taxation in Mali
Flag of Malta.svg  Malta 35% (unless eligible for 30% rebate)0%35%18% (7% and 5% for certain goods and services) Taxation in Malta
Flag of the Marshall Islands.svg  Marshall Islands 0.8% (lowest rate)
3% (highest rate)
0%12% [154] 4% (highest rate)
2% (lowest rate)
Taxation in the Marshall Islands
Flag of Mauritania.svg  Mauritania 25% Taxation in Mauritania
Flag of Mauritius.svg  Mauritius 15%0%20%15% Taxation in Mauritius
Flag of Mexico.svg  Mexico [39] 30% [155] 1.92%35% + reduction of deductions (topes)16% Taxation in Mexico
Flag of Moldova.svg  Moldova [39] 12%12% [156] 12% (+ 24% for social security)20% (standard rate)
10% (HoReCa)
Taxation in Moldova
Flag of Monaco.svg  Monaco 0% (25% for companies generating more than 25% of their turnover outside Monaco) [157] 0% [158] 19.6% (highest rate)
5.5% (lowest rate)
[159]
Taxation in Monaco
Flag of Mongolia.svg  Mongolia 10%10%10% Taxation in Mongolia
Flag of Montenegro.svg  Montenegro 9% [160] [161] 9% (first €720) [161] 12.65% (11% national tax + 15% municipality surtax on income tax) [161] 15% for entrepreneurs on their worldwide income [162] 21% [163]
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.)
Taxation in Montenegro
Flag of Montserrat.svg  Montserrat 20% Taxation in Montserrat
Flag of Morocco.svg  Morocco 31% (highest rate)
10% (lowest rate) [101] [164]
0%38% [164] 20% (standard rate)
14%, 10%, 7% (reduced rates) [165]
Taxation in Morocco
Flag of Mozambique.svg  Mozambique 32% Taxation in Mozambique
Flag of Myanmar.svg  Myanmar 22% Taxation in Myanmar
Flag of Namibia.svg  Namibia 32% [166] 0% [166] 37% [166] 15% [166] Taxation in Namibia
Flag of Nauru.svg  Nauru 25% Taxation in Nauru
Flag of Nepal.svg    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 tax36% (Including 20% additional tax) [167] 13% (standard rate) [168]
288% (for imported vehicles) [169]
Taxation in Nepal
Flag of the Netherlands.svg  Netherlands 25% (on profits over €245,001)
15% [170] (not over €245,000)
0% (first €8,700 per year is tax free)49.50% [171] 21% (standard rate)
9% (essential and selected goods)
25% Taxation in the Netherlands
Flag of New Zealand.svg  New Zealand 28%10.5% [172] 39% [173] 15% Taxation in New Zealand
Flag of FLNKS.svg  New Caledonia [174] 30%0%40%
25% (on local income of non-residents) [175]
Taxation in New Caledonia
Flag of Nicaragua.svg  Nicaragua 30% Taxation in Nicaragua
Flag of Niger.svg  Niger 30% [176] 7% [176] Taxation in Niger
Flag of Nigeria.svg  Nigeria 30%7%24%7.5% Taxation in Nigeria
Flag of Niue.svg  Niue 0%12.5% Taxation in Niue
Flag of Norfolk Island.svg  Norfolk Island 0% Taxation in Norfolk Island
Flag of North Macedonia.svg  North Macedonia [39] 10%10%18%18% (standard rate)
5% (reduced rate)
Taxation in North Macedonia
Flag of Norway.svg  Norway [177] 23% [178] 0% (for yearly income under 70,000 NOK)46.4% (22% + 8.2% social security contribution + bracket tax (from 1.8% to 16.2%) minus deductions) [178] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
22%0% Taxation in Norway
Flag of Oman.svg  Oman 15% [179] [180] 0%5% Taxation in Oman
Flag of Pakistan.svg  Pakistan 0% (for certain tech startup companies with a technology basis and other financial restrictions) [181]

29% [182]

0%

(for income under PKR.600000/annum)

35%17% +3%(for non-registered) (standard GST rate)
0% (basic food items)
Taxation in Pakistan
Flag of Palau.svg  Palau 0% Taxation in Palau
Flag of Palestine.svg  Palestine 15%5%15%14.5% Taxation in Palestine
Flag of Panama.svg  Panama 25%0%27%7% (standard rate)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods)
Taxation in Panama
Flag of Papua New Guinea.svg  Papua New Guinea 30% Taxation in Papua New Guinea
Flag of Paraguay.svg  Paraguay 10%8%10%10% Taxation in Paraguay
Flag of Peru.svg  Peru [42] 30%0%30%16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.)
Taxation in Peru
Flag of the Philippines.svg  Philippines 30%0%35%12% (standard rate)
0% (reduced rate)
Taxation in the Philippines
Flag of the Pitcairn Islands.svg  Pitcairn Islands 0%0% [183] 0% Taxation in the Pitcairn Islands
Flag of Poland.svg  Poland [184] 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) [184] 9% (for income under 30.000 złotych per year)

0% income tax [185]

9% Health Insurance(non-deductible) [186]

41% or 45%

32% Income tax

9% health insurance

•4% solidarity tax above 1.000.000 złotych per year [187]

Self-employed

23,9% or 27.9%(not deduction first 30.000 złotych)

19% flat income tax

•4,9% health insurance

•4% solidarity tax above 1 milion złotych

23% (standard rate)
8% or 5% (reduced rates)
19% Taxation in Poland
Flag of Portugal.svg  Portugal [39] 21% (in mainland)14.5%64% (48% income tax + 5% solidarity rate + 11% social security)23% (standard rate)
13% (intermediate rate)
6% (reduced rate)
28% Taxation in Portugal
Flag of Puerto Rico.svg  Puerto Rico 20% [188] 0% (16% proposed)33.34%11.5% Taxation in Puerto Rico
Flag of Qatar.svg  Qatar [39] 10%0%0% Taxation in Qatar
Flag of Romania.svg  Romania 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees) [189] 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.
[189]
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
[189]
19% (standard rate)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[42]
10% Taxation in Romania
Flag of Russia.svg  Russia [39] 20% [2] 13%15% (for those earning more than 5 mil. roubles a year) [190]

35% for non-residents

20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat)
Taxation in Russia
Flag of Rwanda.svg  Rwanda 30%0%30%18% Taxation in Rwanda
Flag of Saint Kitts and Nevis.svg  Saint Kitts and Nevis 33% [191] 0% Taxation in Saint Kitts and Nevis
Flag of Saint Barthelemy (Local).svg  Saint Barthélemy 0%0%0%0% Taxation in Saint Barthélémy
Flag of Saint Lucia.svg  Saint Lucia 30% Taxation in Saint Lucia
Flag of France.svg  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
Flag of Saint-Pierre and Miquelon.svg  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
Flag of Saint Vincent and the Grenadines.svg  Saint Vincent and the Grenadines 30% Taxation in Saint Vincent and the Grenadines
Flag of Samoa.svg  Samoa 27% Taxation in Samoa
Flag of San Marino.svg  San Marino 17%9%35%0% (standard rate)
17% (imported goods)
Taxation in San Marino
Flag of Sao Tome and Principe.svg  São Tomé and Príncipe 25% Taxation in São Tomé and Príncipe
Flag of Sark.svg  Sark 0% [192] 0%0% (Note: There are taxes on property and personal capital, maximum at £6,500.)0%0%Document duty charged on real estate transfers from estates performed by a Guernsey Advocate Taxation in Sark
Flag of Saudi Arabia.svg  Saudi Arabia [193] 2% (fully Saudi national owned businesses), 2-15% (taxed at Zakat rate for the Saudi percentage of ownership, 15% for all other ownership)0%15% Taxation in Saudi Arabia
Flag of Senegal.svg  Senegal [42] 25%0%50%20% Taxation in Senegal
Flag of Serbia.svg  Serbia [194] 15% [195] 10%25% (additional contributions for state health, pension and unemployment funds) [196] 20% (standard rate) [197] [198]
10% or 0% (reduced rates)
15% Taxation in Serbia
Flag of Seychelles.svg  Seychelles 33% [6] 15%15% Taxation in the Seychelles
Flag of Sierra Leone.svg  Sierra Leone 25% Taxation in Sierra Leone
Flag of Singapore.svg  Singapore 17% [199] 0%22% (+ 20% tax on pension)9% Taxation in Singapore
Flag of Sint Maarten.svg  Sint Maarten 34.5%12.50%47.50%5% Taxation in Sint Maarten
Flag of Slovakia.svg  Slovakia 21% (on profits over €100,000)
15% (profits under €100,000)
21%25% [200] 20% (standard rate)[ citation needed ]
10% (books and medicines)
25% Taxation in Slovakia
Flag of Slovenia.svg  Slovenia [39] 19%16%50%22% (standard rate) or 9.5% (food, building and renovation, transport, tickets, media) or 5% (books, newspaper)27.5% Taxation in Slovenia
Flag of the Solomon Islands.svg  Solomon Islands 30% Taxation in the Solomon Islands
Flag of Somalia.svg  Somalia 0% (no tax system in place so 0% applies in every category) [201] 0%0%0% Taxation in Somalia
Flag of South Africa.svg  South Africa 28% [202] 0% (below threshold)45%15% [203] 18% Taxation in South Africa
Flag of South Korea.svg  South Korea [42] 24.2% [101] 6% + 1.8% [204] 42% [205] + 11.4% [204] 10% Taxation in South Korea
Flag of South Sudan.svg  South Sudan 30% Taxation in South Sudan
Flag of Spain.svg  Spain [39] 25% (in mainland)
4% (in Flag of the Canary Islands.svg  Canary Islands )
0% (first €5,550 per year is tax free)47% (State half)

45-54% (Regional half, depends on the region) 6.45% (Social security, worker contribution) + 30.4% (Social security, company contribution)

21% (standard rate)
10% or 4% (reduced rates)
26% (residents)
19% (non-residents)
Taxation in Spain
Flag of Sri Lanka.svg  Sri Lanka [39] 30% (highest rate)
15% (lowest rate) [101]
0%36% (if annual income is more than LKR 3 million)12% (standard rate)
8% or 0% (reduced rates)
Taxation in Sri Lanka
Flag of Sudan.svg  Sudan 5% (special exempt companies), 15% most other companies [206] Taxation in Sudan
Flag of Suriname.svg  Suriname 36% [207] 8% (first SRD2,646 per year is deductible)38% [208] Taxation in Suriname
Flag of Norway.svg  Svalbard 16% [209] [210] 8% [211] 22% [211] 0% [212] 0% [213] 0% Taxation in Norway
Flag of Sweden.svg  Sweden 20.6% [214] 32% (first US$1,930 per year is deductible)52% (32% average municipality income tax + 20% state income tax) [215] [216] 25% (standard rate)
12% or 6% (reduced rate) [217]
30%0% Taxation in Sweden
Flag of Switzerland (Pantone).svg   Switzerland [42] 17.92% [101] 0%59.7%
10.6% (mandatory social security contributions) [218]
11.5% (federal) [219]
28.025% (cantonal, Geneva) [220]
9.69% (communal, Avully and Chancy, both canton of Geneva) [220]
3.04%
(church tax, roman catholic and protestant in Geneva) [220]
8.1% (standard rate)
3.8% or 2.5% (reduced rates)
Taxation in Switzerland
Flag of Syria.svg  Syria [39] 22%5%15% Taxation in Syria
Flag of the Republic of China.svg  Taiwan [39] 20% [221] 5%40%5% [222] Taxation in Taiwan
Flag of Tajikistan.svg  Tajikistan [223] 13%
25% (non-residents)
5%13%
25% (non-residents)
18% Taxation in Tajikistan
Flag of Tanzania.svg  Tanzania 30%15%30%14% Taxation in Tanzania
Flag of Thailand.svg  Thailand 20%0%35%7% Taxation in Thailand
Flag of Togo (3-2).svg  Togo 27% Taxation in Togo
Flag of Tokelau.svg  Tokelau 0% Taxation in Tokelau
Flag of Tonga.svg  Tonga 25% Taxation in Tonga
Flag of Trinidad and Tobago.svg  Trinidad and Tobago 30%0%30%12.5% Taxation in Trinidad & Tobago
Flag of Tunisia.svg  Tunisia [42] 30%0%35%18% (standard rate)
12% or 6% (reduced rate)
Taxation in Tunisia
Flag of Turkey.svg  Turkey [39] 25%15%40%20% (standard rate)
10% (clothing)
1% (certain food items) [55]
Taxation in Turkey
Flag of Turkmenistan.svg  Turkmenistan 8% Taxation in Turkmenistan
Flag of the Turks and Caicos Islands.svg  Turks and Caicos Islands 0% Taxation in the Turks and Caicos Islands
Flag of Tuvalu.svg  Tuvalu 30% Taxation in Tuvalu
Flag of Uganda.svg  Uganda 30% [224] 18% [225] Taxation in Uganda
Flag of Ukraine.svg  Ukraine 18% [226] 0% [227] 18% (common rate)
20% (some activities)
+ 22% (social security) [228]
2% (non-refundable turnover tax during martial law)Alternative VAT:

20% (standard rate)
7% or 0% (reduced rates)

Taxation in Ukraine
Flag of the United Arab Emirates.svg  United Arab Emirates 0% (free zone companies, [229] as well as mainland companies with less than 375,000 AED a year in profit, [230] 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) [230]

0% [231] 5% [231] 0% [232] Taxation in the United Arab Emirates
Flag of the United Kingdom.svg  United Kingdom [233] 19-25% [234] 0% up to £12,570 [235] 53.25% (53.25% in 100k-125k band: 40% + 10% due to loss of tax free band until 125k + ~3% NI, excluding employer NI, back down to 45% + NI above 125k)

+ 2% Class I NI for over £4189 pm) 47% (over £125,140) [235]

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) [236]
28% for gains on residential property, 20% for other chargeable assets. [237] 40% [238] Taxation in the United Kingdom

National Insurance

Flag of the United States.svg  United States 21% (federal), up to 21% with credit of tax paid towards other countries10% (federal) +
0–3.07% (state) +
0–3.8398% (local)(federal standard deduction of 12550 USD for single taxpayers)
50.3% in California (37% (federal) [239] + 13.3% (state))11.5% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate)
20% 18%-40% federal with offset against individual State Estate and Inheritence Taxes [240] Taxation in the United States
Flag of Uruguay.svg  Uruguay [42] 25%0%36% [241] 22% (standard rate)
11% (lowest rate)
0% (extent)
Taxation in Uruguay
Flag of Uzbekistan.svg  Uzbekistan [42] 12% (standard rate)
20% (banks and mobile communication operators)
12%15% (highest rate)
0% (lowest rate)
Taxation in Uzbekistan
Flag of Vanuatu.svg  Vanuatu 0%0%0%0% Taxation in Vanuatu
Flag of Venezuela.svg  Venezuela [42] 34%0%34%16% (standard rate)
8% (reduced rate)
Taxation in Venezuela
Flag of Vietnam.svg  Vietnam [39] 20%5%35% [242] 10% Taxation in Vietnam
Flag of the British Virgin Islands.svg  British Virgin Islands 0% [243] 0% Taxation in the British Virgin Islands
Flag of the United States Virgin Islands.svg  U.S. Virgin Islands 21–38.50% [244] Taxation in the United States Virgin Islands
Flag of Wallis and Futuna.svg  Wallis and Futuna 0%0%0%0% Taxation in Wallis and Futuna
Flag of Yemen.svg  Yemen 20% [245] 10%15%2% Taxation in Yemen
Flag of Zambia.svg  Zambia 30% [246] 10%30%16% Taxation in Zambia
Flag of Zimbabwe.svg  Zimbabwe 25%0%45%15% (standard rate)
0% (on selected items)
Taxation in Zimbabwe

See also

Notes

  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.

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A dividend tax is a tax imposed by a jurisdiction on dividends paid by a corporation to its shareholders (stockholders). The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax. In some cases the withholding tax may be the extent of the tax liability in relation to the dividend. A dividend tax is in addition to any tax imposed directly on the corporation on its profits. Some jurisdictions do not tax dividends.

FairTax is a single rate tax proposal which has been proposed as a bill in the United States Congress regularly since 2005 that includes complete dismantling of the Internal Revenue Service. The proposal would eliminate all federal income taxes, payroll taxes, gift taxes, and estate taxes, replacing them with a single consumption tax on retail sales.

In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.

<span class="mw-page-title-main">State income tax</span> Form of taxation in the United States

In addition to federal income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often based on state income tax calculations. Forty-one states, the District of Columbia, and many localities in the United States impose an income tax on individuals. Eight states impose no state income tax, and a ninth, New Hampshire, imposes an individual income tax on dividends and interest income but not other forms of income. Forty-seven states and many localities impose a tax on the income of corporations.

International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more.

A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer. This is compared to other taxes listed as separate line items on billings, are not directly included in the listed price of the item, and are not a factor in markup or profit on company sales. A gross receipts tax has a pyramid effect that increases the actual taxable percentage as it passes through the product or service lifecycle.

Taxation in Greece is based on the direct and indirect systems. The total tax revenue in 2017 was €47.56 billion from which €20.62 billion came from direct taxes and €26.94 billion from indirect taxes. The total tax revenue represented 39.4% of GDP in 2017. Taxes in Greece are collected by the Independent Authority for Public Revenue.

This is a list of the maximum potential tax rates around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.

Taxes provide the most important revenue source for the Government of the People's Republic of China. Tax is a key component of macro-economic policy, and greatly affects China's economic and social development. With the changes made since the 1994 tax reform, China has sought to set up a streamlined tax system geared to a socialist market economy.

In Austria, taxes are levied by the state and the tax revenue in Austria was 42.7% of GDP in 2016 according to the World Bank The most important revenue source for the government is the income tax, corporate tax, social security contributions, value added tax and tax on goods and services. Another important taxes are municipal tax, real-estate tax, vehicle insurance tax, property tax, tobacco tax. There exists no property tax. The gift tax and inheritance tax were cancelled in 2008. Furthermore, self-employed persons can use a tax allowance of €3,900 per year. The tax period is set for a calendar year. However, there is a possibility of having an exception but a permission of the tax authority must be received. The Financial Secrecy Index ranks Austria as the 35th safest tax haven in the world.

Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet). The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized.

The United Arab Emirates is a federation of seven Emirates, with autonomous federal and local governments. The UAE has historically been a low-tax jurisdiction. The federal government and local governments are entitled to levy taxes on citizens and companies. The federal government currently levies a value added tax, corporate income tax, and excise taxes. Some emirates levy property, transfer, excise and tourism taxes. Some emirates also charge corporate taxes on oil companies and foreign banks.

<span class="mw-page-title-main">Illinois Fair Tax</span>

The Illinois Fair Tax was a proposed amendment to the Illinois state constitution that would have effectively changed the state income tax system from a flat tax to a graduated income tax. The proposal, formally titled the "Allow for Graduated Income Tax Amendment", appeared on the ballot in the November 3, 2020 election in Illinois as a legislatively referred constitutional amendment striking language from the Constitution of Illinois requiring a flat state income tax. Concurrent with the proposed constitutional amendment, the Illinois legislature passed legislation setting a new set of graduated income tax rates that would have taken effect had the amendment been approved by voters.

Taxes in Portugal are levied by both the national and regional governments of Portugal. Tax revenue in Portugal stood at 34.9% of GDP in 2018. The most important revenue sources include the income tax, social security contributions, corporate tax and the value added tax, which are all applied at the national level.

Taxes in Poland are levied by both the central and local governments. Tax revenue in Poland is 33.9% of the country's GDP in 2017. The most important revenue sources include the income tax, Social Security, corporate tax and the value added tax, which are all applied on the national level.

<span class="mw-page-title-main">Taxation in Hungary</span>

Taxation in Hungary is levied by both national and local governments. Tax revenue in Hungary stood at 38.4% of GDP in 2017. The most important revenue sources include the income tax, Social security, corporate tax and the value added tax, which are all applied at the national level. Among the total tax income the ratio of local taxes is solely 5% while the EU average is 30%.

Taxation in Bosnia and Herzegovina includes both federal and local taxes. Tax revenue in Bosnia and Herzegovina stood at 28.6% of GDP in 2013. Most important revenue sources include the income tax, Social Security contributions, corporate tax, and the value added tax, which are all applied on the federal level.

Taxation in Belgium consists of taxes that are collected on both state and local level. The most important taxes are collected on federal level, these taxes include an income tax, social security, corporate taxes and value added tax. At the local level, property taxes as well as communal taxes are collected. Tax revenue stood at 48% of GDP in 2012.

<span class="mw-page-title-main">Global minimum corporate tax rate</span> Proposed international tax scheme

The global minimum corporate tax rate, or simply the global minimum tax, is a minimum rate of tax on corporate income internationally agreed upon and accepted by individual jurisdictions in the OECD/G20 Inclusive Framework. Each country would be eligible for a share of revenue generated by the tax. The aim is to reduce tax competition between countries and discourage multinational corporations (MNC) from profit shifting that avoids taxes.

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