Wikipedia

List of countries by tax rates

(Redirected from Federal taxes)

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.

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

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

edit
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 rate Highest marginal rate
  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
  Albania 15%[6] 0%[7] 23%[7] 20% (standard rate)
6% (tourism services)[8] 		15% Taxation in Albania
  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
  American Samoa 34% [6] 4%[12][13] 6%[13] 0%[14][13] Taxation in American Samoa
  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
  Angola 30%[18] 0%[18] 17%[18] 10%[18] 10% Taxation in Angola
  Anguilla 0%[19] 0%[19] 0%[19] Taxation in Anguilla
  Antigua and Barbuda 25%[20] 0%[21] 15%[22]
  Argentina 35% for residents
15% for non residents[23] 		9%[23] 35%[23] 21%[23] 15% Taxation in Argentina
  Armenia 18%[24] 22%[24] 22%[24] 20%[24] 10-20% Taxation in Armenia
  Aruba 25%[25] 7%[25] 58.95%[25] 1.5% (turnover tax)[25] Taxation in Aruba
  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
  Austria 25%[28] 0%[28] 55%[28] 20% (standard rate)
13% (tourism services)
10% (basic items)[28] 		27.5% Taxation in Austria
  Azerbaijan 20%[29] 14%[29] 25%[29] 18%[29] [30] Taxation in Azerbaijan
  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
  Bahamas[35] 0%[36] 0% 0% + 8.8% social security tax 12% (standard rate)[37] Taxation in the Bahamas
  Bahrain 0%[38] 0% 10% (standard rate)
0% (essential goods) 		Taxation in Bahrain
  Bangladesh[39] 32.5%[40] 0% 25% 15% Taxation in Bangladesh
  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$30 million)[41] 		25% 38% 17.5% (standard rate)
7.5% (hotel services) 		Taxation in Barbados
  Belarus[42] 20% 43.37% (12% income tax, 1% mandatory insurance, 35% social security) 43.37% (12% income tax, 1% mandatory insurance, 35% social security) 20% (standard rate)
10% (reduced rate) 		Taxation in Belarus
  Belgium[39] 25%[43] 55% (when single/secluded)
50% (when legally married) 		60.45%
(13.07% (mandatory social security tax)
50% (federal)[44]
3-9% (municipal)[45]) 		21% (standard rate)
12% (restaurants)
6% (essential and selected goods) 		Taxation in Belgium
  Belize 0.75% (lowest rate)
19% (highest rate) 		0% 25% 12.5% 0% (In general exempted, except in some specific cases) Taxation in Belize
  Benin[citation needed] 35% 10% 35% 18% Taxation in Benin
  Bermuda 0%[46] 0% 0% Taxation in Bermuda
  Bhutan 26% 0% 25%[47] — Taxation in Bhutan
  Bolivia 29% 0% 25% 13% Taxation in Bolivia
  Bosnia and Herzegovina 10%[48] 10% 17%[48] Taxation in Bosnia and Herzegovina
  Botswana 22% 0% 25% 14% 25% Taxation in Botswana
  Brazil[39] 40% (highest rate for financial institutions, insurance and capitalisation companies)
34% (highest rate)
24% (lowest rate)
15% ( +10% in profits exceeding BR$ 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
  Brunei 1% sole proprietorships and partnerships), 18.5% (all other businesses)[54] 0% —[55] 0%[54] 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[56] 35% 0% 35% 18% Taxation in Burundi
  Cambodia 20% 0% 20% 10% Taxation in Cambodia
  Cameroon[42] 31.5% 10% 35% 19.25% Taxation in Cameroon
  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] 47.07% (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
  Cape Verde 25% 16.5% 27.5% 15% Taxation in Cape Verde
  Cayman Islands 0%[63] 0%[63] 0%[63][64][Note 3] Taxation in the Cayman Islands
  Central African Republic 30%[65] — 50%[65] 19% Taxation in the Central African Republic
  Chad 20% — — — Taxation in Chad
  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
  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
  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
  Comoros 35% — — — Taxation in the Comoros
  Cook Islands 30% (highest rate)
20% (lowest rate) 		18.5% 30% 15% Taxation in the Cook Islands
  DR Congo 35% 0% 40% 20% (highest rate)
5% (lowest rate) 		Taxation in the Democratic Republic of the Congo
  Congo 30%[76] — — 18.9%[77] Taxation in the Republic of the Congo
  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
  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
  Cuba[80] 30% 15% 50% 20% (highest rate)
2.5% (lowest rate) 		Taxation in Cuba
  Curaçao 22% 9.75% 46.5% 6%, 7% or 9% Taxation in Curaçao
  Cyprus[39] 12.5% 0% 35% 19% (standard rate)
5% or 0% (reduced rates) 		20% Taxation in Cyprus
  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
  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
  Djibouti 25% — — — Taxation in Djibouti
  Dominica 25%[90] 0% 35% 15% Taxation in Dominica
  Dominican Republic 27% 0% 25% 18% 27%[91] Taxation in the Dominican Republic
  East Timor 10% — — — Taxation in East Timor
  Ecuador 25%[92] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports) 		35% Taxation in Ecuador
  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
  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 [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 employer 23.6% (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 dividends 22% (standard rate)
9% (reduced rate) 		20% Taxation in Estonia
  Eswatini (Swaziland) 27.5% 33% 15% Taxation in Eswatini
  Ethiopia 30%[95] 0% 35% — Taxation in Ethiopia
  Falkland Islands 26% 0% 26% 0% 15% Taxation in the Falkland Islands
  Micronesia 21% — — — Taxation in Micronesia
  Fiji 20%[96] 0% 20% 9% Taxation in Fiji
  Finland 20%[97] 0% + 8.40% social security tax[98]
(20% for unemployed) 		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)[99][additional citation(s) needed] 25.5% (standard rate)
14% (food and fodder)
10% (medicines and public transport) 		34% Taxation in Finland
  France 25% 0% 47.2% (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
  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% 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
  Georgia[102] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 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% 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
  Grenada 28% — — — Taxation in Grenada
  Guatemala[42] 25% 5% 7% 12% Taxation in Guatemala
  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
  Guinea 35% — — — Taxation in Guinea
  Guinea-Bissau 35% — — — Taxation in Guinea-Bissau
  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]
  Haiti 30%[108] 0% 30%[109] 10%[108] Taxation in Haiti
  Honduras 25% — — — Taxation in Honduras
  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
  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
  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
  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) + 12% of basic salary for epf or social security

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) + 12% of basic salary for epf or social security 		30% ₹ 1,000,001 & +
Scheme I (with deductions)

30% ₹ 1,500,001 & +
Scheme II (without deductions) + 12% of basic salary for epf or social security

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
  Indonesia 22% 5% 35% 11% Taxation in Indonesia
  Iran 25% 0% 35% 9% (highest rate)
0% (reduced rate) 		Taxation in Iran
  Iraq 15%[115] 3%[116] 15% 0-300%[117] Taxation in Iraq
  Ireland 12.5% 20% (first €1,650 per year is deductible) 47.2% (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
  Isle of Man 0% 10% 22%[2] 20% (standard rate)
5% (home renovations) 		Taxation in the Isle of Man
  Israel 23%[119] 0% (for monthly income under 6,330₪) 50% 17% (standard rate)
0% (fruits and vegetables) 		25% Taxation in Israel
  Italy 27.9% (24% + 3.9% (municipal)) 23% (first €8,500 per year is deductible) 45.3% (43% income tax + 4% special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books) 		26% Taxation in Italy
  Ivory Coast 25% — — — Taxation in the Ivory Coast
  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
  Japan[120] 29.74%[121] 15.105% (5.105% national + 10% local) 50.5% (45% national + 10% local) 10% (standard rate)
8% (groceries and takeout food and subscription newspaper) 		20.315% Taxation in Japan
  Jersey[39] 0% 0% 20%[122] 5%[123] Stamp duty on probate starting at £50, rising progressively Taxation in Jersey
  Jordan[42] 20% 0% 25% [124] 16% Taxation in Jordan
  Kazakhstan[42] 20%[101][2] 10% 10% (for residents)
15% (for non-residents) 		13% Taxation in Kazakhstan
  Kenya 30%[101] 10% 30% (for citizens)
35% (for non-citizens) 		16% (standard rate)
12% (electricity and fuel)
0% (food) 		Taxation in Kenya
  Kiribati 35% — — — Taxation in Kiribati
  Kosovo[125] 10% (highest rate)
0% (lowest rate) 		0% 10% 18% (standard rate)
8% (basic items) 		Taxation in Kosovo
  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
  North Korea[127] 25% 0% 20% 4% (highest rate)
2% (lowest rate) 		Taxation in North Korea
  Kyrgyzstan 10%[128] 10% 12% (standard rate)
5% (highest rate)
1% (lowest rate) 		Taxation in Kyrgyzstan
  Laos 35% — — — Taxation in Laos
  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
  Lebanon[42] 17% 2% 25% 11% Taxation in Lebanon
  Lesotho 25% — — — Taxation in Lesotho
  Liberia 25%[133] — — — Taxation in Liberia
  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
  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
  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
  Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax [141] 8% 44.2% (42%[142] + 3.78% unemployment fund surcharge)[143] 17% (standard rate)
3% (reduced rate) 		Taxation in Luxembourg
  Macau[39] 12% 0% 12%[144] 0%[105] Taxation in Macau
  Madagascar 20% — — — Taxation in Madagascar
  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

  Malawi 30% 0 35%[146] — Taxation in Malawi
  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
  Maldives[151] 15% (highest rate)
8% (lowest rate)[152] 		0% 0% for expatriates, 15% for nationals 6%[153] Taxation in the Maldives
  Mali 30% — — — Taxation in Mali
  Malta 35% (unless eligible for 30% rebate) 0% 35% 18% (7% and 5% for certain goods and services) Taxation in Malta
  Marshall Islands 0.8% (lowest rate)
3% (highest rate) 		0% 12%[154] 4% (highest rate)
2% (lowest rate) 		Taxation in the Marshall Islands
  Mauritania 25% — — — Taxation in Mauritania
  Mauritius 15% 0% 20% 15% Taxation in Mauritius
  Mexico[39] 30%[155] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
  Moldova[39] 12% 12%[156] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa) 		Taxation in Moldova
  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
  Mongolia 10% 10% 10% Taxation in Mongolia
  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
  Montserrat 20% — — — Taxation in Montserrat
  Morocco 31% (highest rate)
10% (lowest rate)[101][164] 		0% 38%[164] 20% (standard rate)
14%, 10%, 7% (reduced rates)[165] 		Taxation in Morocco
  Mozambique 32% — — — Taxation in Mozambique
  Myanmar 22% — — — Taxation in Myanmar
  Namibia 32%[166] 0%[166] 37%[166] 15%[166] Taxation in Namibia
  Nauru 25% — — — Taxation in Nauru
    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 tax 36% (Including 20% additional tax)[167] 13% (standard rate)[168]
288% (for imported vehicles)[169]
 Taxation in Nepal
  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
  New Zealand 28% 10.5%[172] 39%[173] 15% Taxation in New Zealand
  New Caledonia[174] 30% 0% 40%
25% (on local income of non-residents)[175] 		— Taxation in New Caledonia
  Nicaragua 30% — — — Taxation in Nicaragua
  Niger 30%[176] — — 7%[176] Taxation in Niger
  Nigeria 30% 7% 24% 7.5% Taxation in Nigeria
  Niue 0% — — 12.5% Taxation in Niue
  Norfolk Island 0% — — — Taxation in Norfolk Island
  North Macedonia[39] 10% 10% 18% 18% (standard rate)
5% (reduced rate) 		Taxation in North Macedonia
  Norway[177] 23%[178] 0% (for yearly income under 70,000 NOK) 40% (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
  Oman 15%[179][180] 0% 5% Taxation in Oman
  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
  Palau 0% — — — Taxation in Palau
  Palestine 15% 5% 15% 14.5% Taxation in Palestine
  Panama 25% 0% 27% 7% (standard rate)
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% 10% Taxation in Paraguay
  Peru[42] 30% 0% 30% 16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.) 		Taxation in Peru
  Philippines 30% 0% 35% 12% (standard rate)
0% (reduced rate) 		Taxation in the Philippines
  Pitcairn Islands 0% 0%[183] 0% Taxation in the Pitcairn Islands
  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
  Portugal[39] 21% (in mainland) 14.5% 56.03% (48% income tax + 5% solidarity rate + 11% social security) 23% (standard rate)
13% (intermediate rate)
6% (reduced rate) 		28%[3] Taxation in Portugal
  Puerto Rico 20%[188] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
  Qatar[39] 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)[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
  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
  Rwanda 30% 0% 30% 18% Taxation in Rwanda
  Saint Kitts and Nevis 33%[191] 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 rate)
17% (imported goods) 		Taxation in San Marino
  São Tomé and Príncipe 25% — — — Taxation in São Tomé and Príncipe
  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
  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
  Senegal[42] 25% 0% 50% 20% Taxation in Senegal
  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
  Seychelles 33% [6] 15% 15% Taxation in the Seychelles
  Sierra Leone 25% — — — Taxation in Sierra Leone
  Singapore 17%[199] 0% 22% (+ 20% tax on pension) 9% Taxation in Singapore
  Sint Maarten 34.5% 12.50% 47.50% 5% Taxation in Sint Maarten
  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
  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
  Solomon Islands 30% — — — Taxation in the Solomon Islands
  Somalia 0% (no tax system in place so 0% applies in every category)[201] 0% 0% 0% Taxation in Somalia
  South Africa 28%[202] 0% (below threshold) 45% 15%[203] 18% Taxation in South Africa
  South Korea[42] 24.2%[101] 6% + 1.8%[204] 42%[205] + 11.4%[204] 10% Taxation in South Korea
  South Sudan 30% — — — Taxation in South Sudan
  Spain[39] 25% (in mainland)
4% (in   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)

21% (standard rate)
10% or 4% (reduced rates) 		26% (residents)
19% (non-residents) 		Taxation in Spain
  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
  Sudan 5% (special exempt companies), 15% most other companies[206] Taxation in Sudan
  Suriname 36%[207] 8% (first SRD2,646 per year is deductible) 38%[208] — Taxation in Suriname
  Svalbard 16%[209][210] 8%[211] 22%[211] 0%[212] 0%[213] 0% Taxation in Norway
  Sweden 20.6%[214] 32% (first US$1,930 per year is deductible) 45.6% (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
   Switzerland[42] 17.92%[101] 0% 50.14%
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
  Syria[39] 22% 5% 15% — Taxation in Syria
  Taiwan[39] 20%[221] 5% 40% 5%[222] Taxation in Taiwan
  Tajikistan[223] 13%
25% (non-residents) 		5% 13%
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% 30% 12.5% Taxation in Trinidad & Tobago
  Tunisia[42] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate) 		Taxation in Tunisia
  Turkey[39] 25% 15% 40% 20% (standard rate)
10% (clothing)
1% (certain food items)[55] 		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%[224] — — 18%[225] Taxation in Uganda
  Ukraine 18%[226] 0%[227] 18% (common rate)
20% (some activities)
22% (social security)[228] 		2% (non-refundable turnover tax during martial law) Taxation in Ukraine
  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
  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

  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) 		45.38% 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
  Uruguay[42] 25% 0% 36% [241] 22% (standard rate)
11% (lowest rate)
0% (extent) 		Taxation in Uruguay
  Uzbekistan[42] 12% (standard rate)
20% (banks and mobile communication operators) 		12% 15% (highest rate)
0% (lowest rate) 		Taxation in Uzbekistan
  Vanuatu 0% 0% 0% 0% Taxation in Vanuatu
  Venezuela[42] 34% 0% 34% 16% (standard rate)
8% (reduced rate) 		Taxation in Venezuela
  Vietnam[39] 20% 5% 35%[242] 10% Taxation in Vietnam
  British Virgin Islands 0%[243] 0% — Taxation in the British Virgin Islands
  U.S. Virgin Islands 21–38.50%[244] Taxation in the United States Virgin Islands
  Wallis and Futuna 0% 0% 0% 0% Taxation in Wallis and Futuna
  Yemen 20%[245] 10% 15% 2% Taxation in Yemen
  Zambia 30%[246] 10% 30% 16% Taxation in Zambia
  Zimbabwe 25% 0% 45% 15% (standard rate)
0% (on selected items) 		Taxation in Zimbabwe

See also

edit

Notes

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

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