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, 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

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%					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%	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

• 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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