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Revision as of 06:55, 18 May 2013

"State tax" redirects here. For taxes in American states, see State tax levels in the United States.
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Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.


List

This is a list of tax rates around the world. It focuses on three types of taxes: corporate taxes, individual taxes and sales taxes (Value Added Taxes (VAT) and Goods and Services Taxes (GST)). Some other taxes (for instance property tax, substantial in many countries, such as USA) are not shown here. The table is not intended to represent the true tax burden to either the corporation or the individual in the listed country. Note that no distinction is made between "true" taxes, that pay for the government's general budget, and fees paid for specific social benefits such as health insurance or retirement pay. The ways these benefits are paid and defined vary by country, and the benefits paid for also vary by country.

Country/Region Corporate Individual (min) Individual (max) Payroll tax (usually reduces taxable income) VAT / GST / Sales Primary tax articles
 Afghanistan[1] 20% 2% to 5%[2] Taxation in Afghanistan
 Albania[1] 10% 20%[3] Tax system in Albania
 Algeria[4] 19% 0% 35% 17%[5] or 14% or 7%[6] Taxation in Algeria
 Andorra[citation needed] 10%[7] 0% 0% — 4.5% or 1%[8] Taxation in Andorra
 Angola[1] 35% 1% 42.75% 10%[9] Taxation in Angola
 Argentina 35% 9% 35% 21%[10] Taxation in Argentina
 Armenia[1] 20% 20%[11] Taxation in Armenia
 Aruba[1] 28% Taxation in Aruba
 Australia[12] 30% 0% 45%

1.5% (Medicare levy)

6-4.75% (state)[13] 10% GST (0% on essential items)[14]
 Austria[1] 25% 21% 50% 20%[15] Taxation in Austria
 Azerbaijan[16] 20% 14% 25% 18%[17] Taxation in Azerbaijan
 Bahamas[18] 0% 0% 0% 3.9% by employee, 5.9% by employer[19] 0% Taxation in The Bahamas
 Bangladesh[1] 45%-0% 0% 25% 15%[20] Taxation in Bangladesh
 Barbados[21] 25% 25% 35% 15%[22] (hotel accommodation 7.5%) Taxation in Barbados
 Belarus[4] 18% 12% 12% 35% 20%[23] or 10% Taxation in Belarus
 Belgium[1] 33.99% 0% 55% 37.84%[24] 21%[25] (6% for essential and selected goods) Taxation in Belgium
 Benin[citation needed] 35% 35% 18%[26] Taxation in Benin
 Bhutan 0% 25%[27] Taxation in Bhutan
 Bolivia 25% (IUE: on profits) – 3% (IT: income resulting from transactions) 0% 13% 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) 13%[28] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
 Bosnia and Herzegovina 10% FBiH, 10% RS[29] 5% FBiH, 0–15% RS[29] 33.76% FBiH, 42–57% RS[29] 17% FBiH and RS[29][30] Taxation in Bosnia
 Botswana 15% (plus 10% surcharge) 25% 12%[31] Taxation in Botswana
 Brazil[1] 34% 0% 27.5% 31% 17% to 25%[32] Taxation in Brazil
 Brunei 23.5% 0% 0% —[33] Taxation in Brunei
 Bulgaria 10% 10% 20%[34] Taxation in Bulgaria
 Burkina Faso 30%-10% 2% 30% 18%[35] Taxation in Burkina Faso
 Burundi[36] 35% 35% — 18%[37] Taxation in Burundi
 Cambodia 10%[38] Taxation in Cambodia
 Cameroon[4] 38.5% 10% 35% 19.25% Taxation in Cameroon
 Canada[39] 31%-16% (15%-11% federal + 16%-5% provincial) 0% (0% federal + 0% provincial) 54.75%-20% (29%-15% federal [40] 5%-25.75% provincial [41]) 6.73% (4.95% CPP + 1.78% Employment Insurance EI) 5% (Federal GST) with exemptions for small-businesses [42]

10%-0%(PST)[43]

Taxation in Canada
 Cape Verde 15%[44] Taxation in Cape Verde
 Central African Republic 19%[45] Taxation in Central African Republic
 Chile[46] 18.5% (on profit withdrawals) 0% 40% 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit) 19%[47] Taxation in Chile
 China[1] 25% 5% 45% 17% with many exceptions[48] Tax system in China
 Colombia[4] 33% 0% 33% 16%[49] Taxation in Colombia
 Costa Rica 30% (10% or 20% for small businesses) 0% 25% 9% social security charge. 13%[50] Taxation in Costa Rica
 Croatia[4] 20% 12% 40% 37.2% (nationwide)[51]
0–18% (local) 		25%[52] (0% on books and some foods) Taxation in Croatia
 Cuba[4] 30% 10% 50% 2.5% to 20%[53] Taxation in Cuba
 Cyprus[1] 10% 0% 35% 6.8% 17%[54] (5% or 0% for certain goods) Taxation in Cyprus
 Czech Republic[1] 19% 15% 47.5% 21%[55] or 15% (certain goods) Taxation in Czech Republic
 Denmark[56] 25% 0%[57] 51.7%[57] 8% 25% Taxation in Denmark
 Dominican Republic 29% 0% 25% 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) 16% [58] Taxation in Dominican Republic
 Egypt[59] 20% 10% 20% — 10% (standard), 25% (luxury goods), 0% (exports)[60] Taxation in Egypt
 El Salvador 30%/25% 0% 30% 13% Taxation in El Salvador
 Estonia[1] 0% on profit retained in company; flat 21% when earned profit is distributed to shareholders 21% 21% 33% 20% or 9% Taxation in Estonia
 Finland[1] 26% 6.5% national

16% municipal

30% national

21% municipal

24%
13% (food and fodder)
9% (e.g. accommodation and culture) 		Taxation in Finland
 France[1] 33.33% 0% 45% (income tax) 66% 19.6% or 7% or 5.5% or 2.1% Taxation in France
 Gabon 35% 5% 35% 2.6% 18% Taxation in Gabon
 Germany 29.8% (average) 0% 45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) 19% or 7% (e.g. food) Taxation in Germany
 Georgia[4] 15% 20% 18% Taxation in Georgia
 Gibraltar 10% 17% 40% — 0% Taxation in Gibraltar
 Greece 25%/22% 0% 45% 44% 23%[61] or 11% Taxation in Greece
 Guatemala[4] 31% of Net Income or 5% of Revenue
 5% 7% 17.5% (Social Security, Recreation and Technical Training Institutes) 12% Taxation in Guatemala
 Guyana[62] 40%/30% 33⅓% 16% or 0% Taxation in Guyana
 Hong Kong[63] 16.5% 0% 15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income [64] 0%
 Hungary 19% and 10% 20.32% and 16%(2012) 36.5% (2011) 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) Taxation in Hungary
 Iceland[4] 20% 0% 46% 6% 25.5% or 7%

Taxation in Iceland

 India 30%[65] 0% 33% 12.5% - 2% 14.5% - 5.5%
 Indonesia 25% starting FY 2010 5% 30% 10% Taxation in Indonesia
 Iran 25% 0% 35% 35%-15% 1.5-10% depending on item Taxation in Iran
 Ireland 25%/12.5%/10% 0% 41% 11%-0% 23% Goods
9%-13.5% Services
0% certain items of food
 Israel 24% 14.5% 46% 17% Taxation in Israel
 Italy 31.4% 23% 43% 21% or 10% or 4% (food, books) Taxation in Italy
 Jamaica 33.3% 0% 25% 25% 17.5% Taxation in Jamaica
 Japan[66] 38.01% 5% 50% (40% national + 10% local) 25.63% 5% (consumption) Taxation in Japan
 Jordan[4] 30%/24%/14% 0% 14% 16% (GST) Taxation in Jordan
 Kazakhstan[4] 17.5%, 15%(2011-) 10% 11% 12% Taxation in Kazakhstan
 South Korea[4] 22%,20%,10% 6% 38% 10% Taxation in South Korea
 Latvia[67] 15% 23% 35.09% (11% by the employee) 21%[68] Taxation in Latvia
 Lebanon[4] 15/4-21% 2% 20% 10% Taxation in Lebanon
 Liechtenstein[69][70] 12.5% 1.2% 17.82% 11.6% 7.6%-3.6%, (lodging services additional 2.4%)

Taxation in Liechtenstein

 Lithuania[citation needed] 15% 0% 15% 39.98% 21% Taxation in Lithuania
 Luxembourg 29.63% 6% 40% [71] + 12.45% social security charges [72] 15% Taxation in Luxemburg
 MacauMacau[1] 12% Taxation in Macau
 Macedonia[1] 10% 10% 18% or 5% Taxation in Macedonia
 Malaysia[1] 25% 0% 26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf Taxation in Malaysia
 Maldives[73] 15%-0%[74] 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[75] Taxation in Maldives
 Malta 6.25%-0% effective tax rate due to imputation system,following credits & refunds[76] 0% 35% 18% Taxation in Malta
 Mauritius 15% 15% 15% Taxation in Mauritius
 Mexico[1] 28% 29%-3% 35% 16% Taxation in Mexico
 Monaco Companies do not pay any direct tax on their profits. However, if more than 25% of a company's turnover is generated outside of Monaco, then the company is subject to a 33.33%, after various allowable deductions, this results in an effective corporate tax rate of under 6%.[77][78][79] 0% [80] The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, and the employee pays a further 10%-14% (averaging 13%).[78] 19.6%-5.5% [81] Taxation in Monaco
 Montenegro 9%[citation needed] 15%[citation needed] 17%[citation needed] Taxation in Montenegro
 Morocco 30%[citation needed] 0% 38%[citation needed] 20%[citation needed] Taxation in Morocco
   Nepal 5% 10% 25%[82] 13%[83] Taxation in Nepal
 Netherlands 25%/20% 0% 52% 21% (6% for essential and selected goods)
 New Zealand 28% 10.5% 33%[84] 15% GST
 New Caledonia[85] 30% 0% 25% on local income of non-residents

40%[86]

—
 Norway[87] 28% 0% 47.8% 14.1%-0% 25% or 15% (food and drink in shops) or 8% (transportation, cineam, hotel rooms) Taxation in Norway
 Pakistan 35% 7.5% 35% 16%[88] (GST) Taxation in Pakistan
 Palestine 15%[citation needed] 5% 15% 15%-5%[citation needed] 14.5% (VAT) Taxation in Palestine
 Panama[4] 30% 0% 27% 7% or 0% Taxation in Panama
 Paraguay 10% 8% 10% 10% Taxation in Paraguay
 Peru[4] 30% 0% 30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Taxation in Peru
 Philippines 30% 5% 32% 12% or 7% or 0%

(in some cases, foreign investors are zero-rated)

Taxation in Philippines
 Poland[1] 19% 0% 32% (or optional 19% flat rate for self-employed) 41.11% 23% or 8% or 5% Taxation in Poland
 Portugal[1] 25% 0% 54% 23.75% Normal: 23% Intermediate: 13% Reduced: 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
 Qatar[1] 10% (different rates for companies operating in the oil/gas sector). Qatari partners are not required to pay any tax on their share of profits. 0% 0% 0% Taxation in Qatar
 Romania 16% 16% 45.15% 24% or 9% (medicines, books, newspapers, hotel ...), or 4%[4] Taxation in Romania
 Russia[1] 20% (13% for SME, 0% for education and healthcare industries), 6% for small business 13% 30% (for nonresidents) 34% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter 0-18% (reduced rates for certain goods, no VAT for SME except for imports activities) Taxation in Russia
 Saudi Arabia[89] 20% (higher for oil/gas) 0% (foreigners)
Zakat (natives) 		0% (foreigners)
Zakat (natives) 		11% Social security 0% Taxation in Saudi Arabia
 Senegal[4] 25% 0% 50% 20% Taxation in Senegal
 Serbia[90] 15%[91] 12% 20% 35.8%[92] 20%[93] or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
 Singapore 17%[94] 3.5% 20% 7% (GST)
 Slovakia 23%[95] 0% 25%[96] 30% tax including mandatory social security tax and health care tax 20%[citation needed] 10% on medication and books Taxation in Slovakia
 Slovenia[1] 20% (2012:18%, 2013:17%, 2014:16%, 2015+:15%) 16% 41% 0% (abolished) 20% or 8.5% Taxation in Slovenia
 South Africa 28%[97] 0% 40% 14% Taxation in South Africa
 Spain[1] 30%-25% 0% 52% 21% or 10% or 4% Taxation in Spain
 Sri Lanka[1] 35%-0% 0% 35% 12% or 0% Taxation in Sri Lanka
 Sweden 22% [98] 0% 57%[99][100] 31.42%[101] 25% or 12% or 6%[102] Taxation in Sweden
  Switzerland[4] 25%-13% 0% 13.2% (federal) 8.0% or 3.8% or 2.5% Taxation in Switzerland
 Syria[1] 35%/28/22% 5% 15% Taxation in Syria
 Taiwan[1] 17%[103] 6% 40% 5% Taxation in the Republic of China
 Tanzania 30% 15% 30% Taxation in Tanzania
 Thailand[1] 30% (Revised to 23% for FY2012 & 20% from FY2013 onward) 5% 37% 7% Taxation in Thailand
 Tunisia[4] 30% 0% 35% 18% or 12% or 6% Taxation in Tunisia
 Turkey[1] 20% 15% 35% 40%-35% 18%[104] Taxation in Turkey
 Ukraine[4] 25% (16% from April 1, 2014) 15% 34.7%-33.2% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) 20% (17% from January 1, 2014) Taxation in Ukraine
 United Arab Emirates[4] — 0%[105] 0%[105] — Taxation in United Arab Emirates
 United Kingdom[106] 24%-20% (decrease to 21% in 2014)[107] 0% 45%[108] 12%-0% (individual) 13.8%-0% (employer) (National Insurance) 20% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[109] 		Taxation in the United Kingdom
 United States 39-15% (federal)[110]
12–0% (states)[111] 		0% (federal)
0% (states)
 39.6%-10% (federal)[112]
13%-0% (states)[113]
 15.3%-2.9% (federal)
2%-0%[citation needed] (states) 		0-10.25% (states and local)
 Uruguay[4] 30% 0% 25% 22% Taxation in Uruguay
 Uzbekistan[4] 9% 5% 22% 0–20% Taxation in Uzbekistan
 Venezuela[4] 34%/22%/15% 6% 34% 8–10%/12% Taxation in Venezuela
 Vietnam[1] 25% 5% 35%[114] 10% Taxation in Vietnam
 British Virgin Islands — 0% 0% 14%-10% — Taxation in the British Virgin Islands
 Zambia 35% 10% 30% 17.5% Taxation in Zambia

See also

Wikimedia Commons has media related to Marginal tax rates.

References

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External links

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