List of countries by tax rates

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, 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

Tax jurisdiction	Corporate	Individual income		Capital gains [1]	Property	Inheritance / Estate	VAT or GST or Sales
		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]
Albania	15% [6]	0% [7]	23% [7]	15%			20% (standard) 6% (tourism services) [8]
Algeria	19–26% [9]	0% [10]	35% [10]	15%(resident) 20% (non-resident)			19% (standard) [11] 9% (basic items) [11]
American Samoa	34% [6]	4% [12] [13]	6% [13]		0%		0% [14] [13]
Andorra	10% [15]	0% [16]	10% [16]				4.5% (standard) 9.5% (banking services) 2.5%, 1% or 0% (reduced rates) [17]
Angola	30% [18]	0% [18]	17% [18]	10%			14% [19]
Anguilla	0% [20]	0% [20]					0% [20]
Antigua and Barbuda	25% [21]	0% [22]					15% [23]
Argentina	35% (residents) 15% (non-residents) [24]	9% [24]	35% [24]	15%			21% [24]
Armenia	18% [25]	22% [25]	22% [25]	10–20%			20% [25]
Aruba	25% [26]	7% [26]	58.95% [26]				1.5% (turnover tax) [26]
Australia	30% (standard) 25% (base entity) [27] [Note 1]	0% [27]	45% [28] [Note 2]	0–45%		0%	10% (standard) 0% (essential items) [27]
Austria	23% [29]	0% [30]	55% [30]	27.5% [31]		0%	20% (standard) 13% (tourism services) 10% (basic items) [32]
Azerbaijan	20% [33]	14% [33]	25% [33]	[34]			18% [33]
Azores	13.6% (SMEs, up to a taxable profit of €15,000) [35] 16.8% (general)	0% (for monthly salaries up to €654 + social security charges) [36]	36.2% (for monthly salaries above €25,200 + social security charges) [37]				4% (reduced) 9% (intermediate) 16% (standard) [38]
Bahamas [39]	0% [40]	0%	8.8% (social security tax)				12% (standard) [41]
Bahrain	0% [42]	0%					10% (standard rate) 0% (essential goods)
Bangladesh [43]	32.5% [44]	0%	25%				15%
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$30 million) [45]	25%	38%				17.5% (standard) 7.5% (hotel services)
Belarus [46]	20%	43.37% (12% + 1% mandatory insurance + 35% social security)					20% (standard) 10% (reduced)
Belgium [43]	25% [47]	55%(single/secluded) 50% (legally married)	60.45% (13.07% (mandatory social security tax), 50% (federal), [48] 3–9% (municipal) [49] )			80% [50]	21% (standard) 12% (restaurants) 6% (essential and selected goods)
Belize	25% (general) [51] 1.75% (small businesses with income below BZ$ 300.000) 19% (tourism related companies - incl. hotels and restaurants) 37.5% (banks and other financial institutions)	25% [52]		0% (except in some specific cases)			12.5%
Benin [ citation needed ]	35%	10%	35%				18%
Bermuda	0% [53]	0%					0%
Bhutan	26%	0%	25% [54]				—
Bolivia	29%	0%	25%				13%
Bosnia and Herzegovina	10% [55]	10%					17% [55]
Botswana	22%	0%	25%	25%			14%
Brazil [43]	40% (highest rate for financial institutions, insurance and capitalisation companies) 24–34% (general) 15% (+10% in profits exceeding BR$ 20.000 [56] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies [57] )	0% [58]	27.5% [59]	22.5%		8% [60]	20–30.7% [61]
Brunei	1% (sole proprietorships and partnerships) 18.5% (all other businesses) [62]	0%		0% [62]			— [63]
Bulgaria	10% (+5% on distribution of profit)	10%	10%				20% (9% on hotel and camping accommodation)
Burkina Faso	27.5%	0%	25%				18%
Burundi [64]	35%	0%	35%				18%
Cambodia	20%	0%	20%				10%
Cameroon [46]	31.5%	10%	35%				19.25%
Canada	26.5–31% (higher) 9–13% (lower) [65]	19% (15% federal + 4% in Nunavut) [66] 27.53% (12.53% federal + 15% in Quebec) [67] [68] [69]	58.50% (33% federal + 25.5% in Quebec) 44.5% (33% federal + 11.5% in Nunavut) [66] [69]	27%		0%	5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick) [70]
Cape Verde	25%	16.5%	27.5%				15%
Cayman Islands	0% [71]	0% [71]					0% [71] [72] [Note 3]
Central African Republic	30% [73]	—	50% [73]				19%
Chad	20%	—	—	—			—
Chile [74]	25–27% [75]	0% (for monthly taxable incomes under US$950)	40% (for monthly taxable incomes over US$190,000) [76]	10%		25%	19%
China [43]	25% (standard) [77] 15% (concession rate for high-tech companies) [78]	0%	45% [79] [80]	20%	0% - The Chinese government owns all lands in China and the government does not tax homeowners. [81]	0% [82]	13% (standard) [63] 9% (energy, books, transportation, etc.) 6% (other services) 0% (goods and services for export)
Colombia [46]	35% [83]	0% [84]	35% (non-labor income) 39% (labor income) [84]	10% (standard) 20% (lotteries, gaming, or similar activities) [85]			19% (standard) 5% or 0% (reduced rates)
Comoros	35%	—	—	—			—
Cook Islands	20–30%	18.5%	30%		0% [86]		15%
DR Congo	35%	0%	40%				5–20%
Congo	30% [87]	—	—				18.9% [88]
Costa Rica	30%	0%	25%				13% (standard) 4% (private healthcare and plane tickets) 2% (medicines and private education) 1% (essential foods and agriculture) [89]
Croatia [46]	18% (over 3 million kn) 12% (under 3 million kn)	12%	40%	10%		5%	25% (standard) [90] 13% (certain essential groceries)
Cuba [91]	30%	15%	50%				2.5–20%
Curaçao	22%	9.75%	46.5%				6%, 7% or 9%
Cyprus [43]	12.5%	0%	35%	20%			19% (standard) 5% or 0% (reduced rates)
Czech Republic [92] [93]	19% [94]	20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed) [95]	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%			21% (standard) [96] 12% (reduced)
Denmark [97]	22–25% (depending on business)	39.86% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible) [98] [99]	52.07% [100]	42%		15%	25%
Djibouti	25%	—	—				—
Dominica	25% [101]	0%	35%				15%
Dominican Republic	27%	0%	25%	27% [102]			18%
Timor-Leste	10%	—	—				—
Ecuador	25% [103]	0%	35%	35%		35% [104]	12% (standard) 15% (luxury goods) 0% (exports)
Egypt [105]	22.5% (on taxable corporate profits) (+ 5% on distribution of profit)	0%	27.5%				14% (standard) 10% (professional services) 0% (exports)
El Salvador	30%	0%	30%				13%
Equatorial Guinea	35%	0%	35%				15%
Eritrea	34%	—	—				—
Estonia [106]	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%		0%	22% (standard) 9% (reduced)
Eswatini (Swaziland)	27.5%	0% [107]	33% [107]				15%
Ethiopia	30% [108]	0%	35%				—
Falkland Islands	26%	0%	26%	15%			0%
Faroe Islands	18%	20%			0% [109]
Micronesia	21%	—	—				—
Fiji	20% [110]	0%	20%				9%
Finland	20% [111] 18% (from 2027) [112]	8.4% (social security tax) [113]	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) [114]	34%		33% [115]	25.5% (standard) 14% (food and fodder) 10% (medicines and public transport)
France	25%	0%	55.34% (45% IR + 4% CEHR + 9.2% CSG + 0.5% CRDS + 0.4% Old-age insurance + 6% PER) [116] [117] [118]	30% (+4% for high earners)		60% [119]	20% (standard) 10% (restaurants, transportation and tourism services) 5.5% (utilities) 2.1% (press)
French Polynesia	25%	—	—				—
Gabon	35%	5%	35%				18%
Gambia	31%	0%	30%				—
Germany	≈30% (15% corporate tax (+ 5.5% solidarity surcharge) + 7% to 17% trade tax) [120]	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%	Yes	50% [121]	19% (standard) 7% (reduced)
Georgia [122]	0% (15% on distribution of profit)	20% (5% on dividend, interest and royalty)				0% [123]	18%
Ghana	25%	25%	—				3%
Gibraltar	10%	17%	40%				0%
Greece	22%	9% (zero tax for annual income under €8633,33)	44%	15%		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%).
Greenland	25%		44%		0%		0%
Grenada	28%	—	—				—
Guatemala [46]	25%	5%	7%				12%
Guernsey	0% [124]	0% (earning under £658.67 per month) [125]	20% (+ 6.6–11.3% Social Security) [125]			Document duty charged on real estate transfers from estates.	0% [126]
Guinea	35%	—	—				—
Guinea-Bissau	35%	—	—				—
Guyana [127] [128]	30%	28% (annual salary under $1,560,000 GYD) [128]	40% (annual salary over $1,560,000 GYD) [128]				14% (standard) 0% (reduced)
Haiti	30% [129]	0%	30% [130]				10% [129]
Honduras	25%	—	—				—
Hong Kong [131]	16.5% (over HK$2 million) 8.25% (under HK$2 million)	0%	15%			0%	0%
Hungary	9%	15% (+ 18.5% social security + 13% social contribution tax)		15%		18% [132]	27% (standard) 18% (reduced) 5% (certain foods, internet service, restaurant services, medicines and books)
Iceland [46]	20%	31.48% (On income up to 446.136 ISK) [133]	46.28%	22%		10%	24% (standard) 11% (reduced)
India	15–22% (excludes surcharge & cess) [134]	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) [135] [136]
Indonesia	22%	5%	35%				11%
Iran	25%	0%	35%				0–9%
Iraq	15% [137]	3% [138]	15%				0–300% [139]
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%		33% [140]	23% (goods) 9–13.5% (services) 0% (certain items of food)
Isle of Man	0%	10%	22%				20% (standard rate) 5% (home renovations)
Israel	23% [141]	0% (for monthly income under 6,330₪)	50%	25%		0%	18% (standard) 0% (fruits and vegetables)
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%		4%	22% (standard) 10% (reduced rate on certain products e.g. food) 4% (on products of first necessity)
Ivory Coast	25%	—	—				—
Jamaica	33.3% (standard) 25% (reduced rate for small companies)	0%	25% (on income over J$1,500,000)				20% (services) 16.5% (goods)
Japan [142]	29.74% [143]	15.105% (10% local + 5.105% national)	50.5% (45% national + 10% local)	20.315%		55% [144]	10% (standard) 8% (groceries and takeout food and subscription newspaper)
Jersey [43]	0%	0%	20% [145]			Stamp duty on probate starting at £50, rising progressively.	5% [146]
Jordan [46]	20%	0%	25% [147]				16%
Kazakhstan [46]	20% [120] [2]	10%	10% (residents) 15% (non-residents)				13%
Kenya	30% [120]	10%	30% (citizens) 35% (non-citizens)				16% (standard) 12% (electricity and fuel) 0% (food)
Kiribati	35%	—	—				—
Kosovo [148]	0–10%	0%	10%				0%
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) [149]	0%			0%		0%
North Korea [150]	25%	0%	20%				2–4%
Kyrgyzstan	10% [151]	10%					12% (standard) 1–5%
Laos	35%	—	—				—
Latvia	0% (20% on distribution of profit) [152]	20% [153]	31.4%	20% [154]			21% (standard) 12% (Medical products, domestic public transport) 5% (Fresh fruits and vegetables, books, newspapers) [155]
Lebanon [46]	17%	2%	25%				11%
Lesotho	25%	—	—				—
Liberia	25% [156]	—	—				—
Libya	24.5% (20% + 4% Jehad tax + 0.5% corporate income tax to pay for stamp duties) [157]	—	—				—
Liechtenstein [158] [159]	12.5%	3% [160]	22.4% [161]	0% (share sales) 24% (real estate)			8.1% (standard) 3.8% (lodging services) 2.5% (reduced) [162]
Lithuania [ citation needed ]	15% [163]	31.2%	42.77%	15%			21% (standard) 9% (publications, accommodation services etc.) 5% (medicine, newspapers and magazines etc.) 0% (certain goods and services)
Luxembourg	28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0–10.5% municipal trade tax [164]	8%	44.2% (42% [165] + 3.78% unemployment fund surcharge) [166]			0%	17% (standard) 3% (reduced)
Macau [43]	12%	0%	12% [167]				0% [168]
Madagascar	20%	—	—				—
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 [37]	45.1% (for monthly salaries above €25,275 + social security charges) [37]				5% (reduced) 12% (intermediate) 22% (standard) [169]
Malawi	30%	0%	35% [170]				—
Malaysia [43]	18–24%	0%	30% [171] (+ 11% for EPF [172] + 0.5% for SOCSO [173] )				10% (standard rate for goods) 7% (services) 5% (reduced rate for goods) [174]
Maldives [175]	8–15% [176]	0%	0% (expatriates) 15% (nationals)				6% [177]
Mali	30%	—	—				—
Malta	35% (unless eligible for 30% rebate)	0%	35%		0%	0%	18% (7% and 5% for certain goods and services)
Marshall Islands	0.8–3%	0%	12% [178]				2–4%
Mauritania	25%	—	—		0%		—
Mauritius	15%	0%	15%				15%
Mexico [43]	30% [179]	1.92%	35% (+ reduction of deductions (topes))			0%	16%
Moldova [43]	12%	12% [180]	12% (+ 24% for social security)				20% (standard) 10% (HoReCa)
Monaco	0% (25% for companies generating more than 25% of their turnover outside Monaco) [181]	0% [182]					5.5–19.6% [183]
Mongolia	10%	10%					10%
Montenegro	9% [184] [185]	9% (first €720) [185]	12.65% (11% national tax + 15% municipality surtax on income tax) [185] 15% (entrepreneurs on their worldwide income) [186]				21% [187] 7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.) 0% (postal services, education, social security services, healthcare, insurance, etc.)
Montserrat	20%	—	—				—
Morocco	10–31% [120] [188]	0%	38% [188]				20% (standard) 14%, 10%, 7% (reduced rates) [189]
Mozambique	32%	—	—				—
Myanmar	22%	—	—				—
Namibia	32% [190]	0% [190]	37% [190]				15% [190]
Nauru	25%	—	—				—
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) [191]				13% (standard) [192] 288% (for imported vehicles) [193]
Netherlands	25% (over €245,000) 15% [194] (under €245,000)	0% (first €8,700 per year is tax free)	49.5% [195]	36%		40%, 36%, 20% (total value > €154.179) 20%, 18%, 10% (total value < €154.179) [196] [Note 4]	21% (standard) 9% (essential and selected goods)
New Zealand	28%	10.5% [197]	39% [198]			0%	15%
New Caledonia [199]	30%	0%	40% (residents) 25% (non-residents) [200]				—
Nicaragua	30%	—	—				—
Niger	30% [201]	—	—				7% [201]
Nigeria	30%	7%	24%				7.5%
Niue	0%	—	—				12.5%
Norfolk Island	0%	—	—		0% [202]		—
North Macedonia [43]	10%	10%	18%				18% (standard) 5% (reduced)
Norway [203]	22% [204]	0% (for yearly income under 100,000 NOK) [205]	47.4% [206]	37.84% [207]		0% [208]	25% (standard rate) 15% (food and drink) 12% (transportation, cinema and hotel services) [209]
Oman	15% [210] [211]	0%					5%
Pakistan	1.25% (minimum) [212] 20% (small) [213] 29%(corporate) [214]	0% (under Rs 600,000 per annum)	45% (over Rs 5.6 Million per annum)	15%	Exempt [215]	0%	18% (+3% for non-registered goods) 15% (services) 0% (basic food items)
Palau	0%	—	—		0% [216]		—
Palestine	15%	5%	15%				14.5%
Panama	25%	0%	27%				7% (standard) 15% (tobacco) 10% (alcohol and hotels) 5% (essential goods)
Papua New Guinea	30%	—	—				—
Paraguay	10%	8%	10%				10%
Peru [46]	30%	0%	30%				16% (standard) + 2% (municipal promotional tax) + 0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.)
Philippines	30%	0%	35%			6% [217]	12% (standard) 0% (reduced)
Pitcairn Islands	0%	0% [218]					0%
Poland [219]	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) [219]	9% (under 30.000 złotych per year, 0% income tax [220] , 9% Health Insurance(non-deductible) [221] )	41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year) [222] 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%		7%	23% (standard) 8% or 5% (reduced rates)
Portugal	20% (in mainland)	13%	56.03% (48% income tax + 5% solidarity rate + 11% social security)	28%		0%	23% (standard) 13% (intermediate) 6% (reduced)
Puerto Rico	20% [223]	0% (16% proposed)	33.34%				11.5%
Qatar [43]	10%	0%					0%
Romania	16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees) [224]	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). [224]	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) [224]	10%			19% (standard) 9% (food, medicines, books, newspapers and hotel services) 5% (reduced) [46]
Russia [43]	20% [2]	13%	22% (earning over 50 million roubles a year) [225] 35% (non-residents)			0% [226]	20% (standard) 10% (books, certain items of food and children goods) 0% (house or flat)
Rwanda	30%	0%	30%				18%
Saint Kitts and Nevis	33% [227]	0%					—
Saint Barthélemy	0%	0%	0%				0%
Saint Lucia	30%	—	—				—
Saint Martin	20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000)	—	—				—
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)	—	—				—
Saint Vincent and the Grenadines	30%	—	—				—
Samoa	27%	—	—				—
San Marino	17%	9%	35%				0% (standard) 17% (imported goods)
São Tomé and Príncipe	25%	—	—				—
Sark	0% [228]	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%
Saudi Arabia [229]	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)
Senegal [46]	25%	0%	50%				20%
Serbia [230]	15% [231]	10%	25% (additional contributions for state health, pension and unemployment funds) [232]	15%		0%	20% (standard) [233] [234] 10% or 0% (reduced rates)
Seychelles	33% [6]	15%					15%
Sierra Leone	25%	—	—				—
Singapore	17% [235]	0%	22% (+20% tax on pension)			0% [236]	9%
Sint Maarten	34.5%	12.50%	47.50%				5%
Slovakia	21% (over €100,000) 15% (under €100,000)	21%	25% [237]	25%		0%	23% (standard) [238] 19% (electricity, non-basic foodstuffs, selected catering services) 5% (basic foodstuffs, books, medicines, accommodation services)
Slovenia [43]	19%	16%	50%	27.5%		0%	22% (standard)9.5% (food, building and renovation, transport, tickets, media) 5% (books, newspaper)
Solomon Islands	30%	—	—				—
Somalia	30% [239]	0%	18%				0%
South Africa	28% [240]	0% (below threshold)	45%	18%		25% [241]	15% [242]
South Korea [46]	24.2% [120]	7.8% (6% + 1.8% [243] )	53.4% (42% [244] + 11.4% [243] )			50% [245]	10%
South Sudan	30%	—	—				—
Spain [43]	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)		34%	21% (standard) 10% or 4% (reduced rates)
Sri Lanka [43]	15–30% [120]	0%	36% (if annual income is more than LKR 3 million)				12% (standard) 8% or 0% (reduced rates)
Sudan	5% (special exempt companies) 15% (most other companies) [246]
Suriname	36% [247]	8% (first SRD2,646 per year is deductible)	38% [248]				—
Svalbard	16% [249] [250]	8% [251]	22% [251]	0% [252]		0%	0% [253]
Sweden	20.6% [254]	32% (first US$1,930 per year is deductible)	45.6% (32% average municipality income tax + 20% state income tax) [255] [256]	30%		0%	25% (standard) 12% or 6% (reduced rates) [257]
Switzerland [46]	17.92% [120]	0%	50.14% 10.6%(mandatory social security contributions) [258] 11.5% (federal) [259] 28.025% (cantonal, Geneva) [260] 9.69% (communal, Avully and Chancy, both canton of Geneva) [260] 3.04%(church tax, roman catholic and protestant in Geneva) [260]			0% [261]	8.1% (standard) 3.8% or 2.5% (reduced rates)
Syria [43]	22%	5%	15%				—
Taiwan [43]	20% [262]	5%	40%			20% [263]	5% [264]
Tajikistan [265]	13% (residents) 25% (non-residents)	5%	13% (residents) 25% (non-residents)				18%
Tanzania	30%	15%	30%				14%
Thailand	20%	0%	35%				7%
Togo	27%	—	—				—
Tokelau	0%	—	—				—
Tonga	25%	—	—				—
Trinidad and Tobago	30%	0%	25% (annual chargeable income less than $1 million) 30% (annual chargeable income over $1 million) [266]				12.5%
Tunisia [46]	30%	0%	35%				18% (standard) 12% or 6% (reduced rates)
Turkey [43]	25%	15%	40%			1–30% [267]	20% (standard) 10% (clothing) 1% (certain food items) [63]
Turkmenistan	8%	—	—				—
Turks and Caicos Islands	0%	—	—				—
Tuvalu	30%	—	—				—
Uganda	30% [268]	—	—				18% [269]
Ukraine	18% [270]	0% [271]	18% (common rate) 20% (some activities) 22% (social security) [272]			18%	2% (non-refundable turnover tax during martial law)
United Arab Emirates	0% (free zone companies, [273] as well as mainland companies with less than 375,000 AED a year in profit, [274] 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) [274]	0% [275]		0% [276]			5% [275]
United Kingdom [277]	19–25% [278]	0% (up to £12,570) [279]	42% (40% income tax on the £100–125k band + 2% employee National Insurance) [280] [281]	24% [282]		40% [283]	20% (standard) 5% (home energy and renovations) 0% (life necessities, public transport, children's clothing, books and periodicals) [284]
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) [285] + 13.3% (state)) 37% Texas (37% + 0%)	20%	0–3.64% [286]	18–40% (federal with offset against individual State Estate and Inheritance Taxes) [287]	0–11.5%
Uruguay [46]	25%	0%	36% [288]				22% (standard) 11% (lowest) 0% (extent)
Uzbekistan [46]	12% (standard) 20% (banks and mobile communication operators)	12%					0–15%
Vanuatu	0%	0%	0%				0%
Venezuela [46]	34%	0%	34%				16% (standard) 8% (reduced)
Vietnam [43]	20%	5%	35% [289]			10% [290]	10%
British Virgin Islands	0% [291]	0%					—
U.S. Virgin Islands	21–38.50% [292]
Wallis and Futuna	0%	0%	0%				0%
Yemen	20% [293]	10%	15%				2%
Zambia	30% [294]	10%	30%				16%
Zimbabwe	25%	0%	45%				15% (standard) 0% (on selected items)

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

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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