List of countries by tax rates: Difference between revisions

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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 indicative types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST.

Some other taxes (for instance property tax, substantial in many countries, such as the United States) and payroll 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 much lower than the marginal rate, but sometimes much higher. 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

Country	Corporate tax	Income tax (lowest marginal rate)	Income tax (highest marginal rate)^[1]	VAT or GST or sales tax	Further reading
Afghanistan	20%^[2]	0%^[3]	20%^[3]	0%^[4]	Taxation in Afghanistan
Albania	15%^[5]	0%^[6]	23%^[6]	20% (standard rate)^[7] 6% (tourism services)^[8]	Taxation in Albania
Algeria	19%–26%^[9]	0%^[10]	35%^[10]	19% (standard rate)^[11] 9% (basic items)^[11]	Taxation in Algeria
American Samoa	15%–44%^[12]^[13]	4%^[14]^[13]	6%^[13]	0%^[15]^[13]	Taxation in American Samoa
Andorra	10%^[16]	10%^[17]	10%^[17]	4.5% (standard rate 9.5% (banking services) 2.5%, 1% or 0% (reduced rates)^[18]	Taxation in Andorra
Angola	30%^[19]	0%^[19]	17%^[19]	10%^[19]	Taxation in Angola
Anguilla	0%^[20]	0%^[20]	0%^[20]	0%^[20]	Taxation in Anguilla
Argentina	35%^[21]	9%^[21]	35%^[21]	21%^[21]	Taxation in Argentina
Armenia	20%^[22]	24.4%^[22]	36%^[22]	20%^[22]	Taxation in Armenia
Aruba	25%^[23]	7%^[23]	58.95%^[23]	1.5% (turnover tax)^[23]	Taxation in Aruba
Australia	28.5%–30%^[24]^{[Note 1]}	0%^[24]	47%^[25]^{[Note 2]}	10% (standard rate) 0% (essential items)^[24]	Taxation in Australia
Austria	25%^[26]	0%^[26]	55%^[26]	20% (standard rate) 13% (tourism services) 10% (basic items)^[26]	Taxation in Austria
Azerbaijan	20%^[27]	14%^[27]	25%^[27]	18%^[27]	Taxation in Azerbaijan
Bahamas^[28]	0%^[29]	0%	0% + 8.8% social security tax	12% (standard rate)^[30]	Taxation in Bahamas
Bahrain	0%^[31]	0%	0%	5%	Taxation in Bahrain
Bangladesh^[32]	35%^[33]	0%	25%	15%^[7]	Taxation in Bangladesh
Barbados^[34]	5.5% (for profits not over $1,000,000) 3.0% (over $1,000,000 but not over $20,000,000) 2.5% (over $20,000,000 but not over $30,000,000) 1.0% (over $30,000,000)^[35]	25%	38%	17.5% (standard rate)^[7] 7.5% (hotel services)	Taxation in Barbados
Belarus^[36]	18%	13%	17%	20% (standard rate) 10% (reduced rate)^[7]	Taxation in Belarus
Belgium^[32]	29.58%^[37]	25%	50%^[38]	21% (standard rate)^[7] 12% (restaurants) 6% (essential and selected goods)	Taxation in Belgium
Belize	—	0%	25%	12.5%	Taxation in Belize
Benin^{[citation needed]}	35%	10%	35%	18%^[7]	Taxation in Benin
Bermuda	0%^[39]	—	—	—	Taxation in Bermuda
Bhutan	26%	0%	25%^[40]	—	Taxation in Bhutan
Bolivia	29%	0%	25%	13%^[7]	Taxation in Bolivia
Bosnia and Herzegovina	10%^[41]	10%	10%	17%^[7]^[41]	Taxation in Bosnia and Herzegovina
Botswana	22%	0%	25%	12%	Taxation in Botswana
Brazil^[32]	34%	0%^[42]	27.5%	25% (highest rate) 17% (lowest rate) ^[43]	Taxation in Brazil
Brunei	20%	0%	0%	—^[7]	Taxation in Brunei
Bulgaria	10% + 5% on distribution of profit	8%	10% + 18% social security fund tax	20%^[7]	Taxation in Bulgaria
Burkina Faso	27.5%	0%	25%	18%^[7]	Taxation in Burkina Faso
Burundi^[44]	35%	0%	35%	18%^[7]	Taxation in Burundi
Cambodia	20%	0%	20%	10%^[7]	Taxation in Cambodia
Cameroon^[36]	31.5%	10%	35%	19.25%	Taxation in Cameroon
Canada	12%–38%^[45]	19% (15% federal tax + 4%–11% provincial tax)^[46]^[47]	54% in Nova Scotia (33% federal rate + 21% provincial)^[48]^[49]	15% in New Brunswick (5% federal rate + 10% provincial rate)^[50]	Taxation in Canada
Cape Verde	25%	16.5%	27.5%	15%^[7]	Taxation in Cape Verde
Cayman Islands	0%^[51]	0%^[51]	0%^[51]	0%^[51]^[52]^{[Note 3]}	Taxation in the Cayman Islands
Central African Republic	30%^[53]	—	50%^[53]	19%^[7]	Taxation in the Central African Republic
Chad	—	—	—	—	Taxation in Chad
Chile^[54]	27%^[55]	0% (for monthly taxable incomes not over US$950)	35% (for monthly taxable incomes over US$8400)^[56]	19%^[7]	Taxation in Chile
China^[32]	25%	0%	45%^[57]^[58]	16% (standard rate)^[7] 11% (energy, books, transportation, etc.) 10% (agricultural goods) 6% (other services) 0% (goods and services for export)	Taxation in China
Colombia^[36]	33%^[59]	0%^[60]	35% (non-labor income) 33% (labor income)^[60]	19% (standard rate)^[7] 5% or 0% (reduced rates)	Taxation in Colombia
Comoros	—	—	—	—	Taxation in Comoros
Cook Islands	30% (highest rate) 20% (lowest rate)	18.5%	30%	15%	Taxation in Cook Islands
DR Congo	35%	0%	40%	20% (highest rate) 5% (lowest rate)	Taxation in the Democratic Republic of the Congo
Congo	30%^[61]	—	—	18.9%^[62]	Taxation in the Republic of the Congo
Costa Rica	30%	0%	25%	13%^[63]	Taxation in Costa Rica
Croatia^[36]	12% for less than 3 mil kn, 18% for more	12%	40%	25% (standard rate)^[64] 13% (certain groceries)	Taxation in Croatia
Cuba^[65]	30%	15%	50%	20% (highest rate) 2.5% (lowest rate)^[7]	Taxation in Cuba
Curaçao	—	—	—	—	Taxation in Curaçao
Cyprus^[32]	12.5%	0%	35%	19% (standard rate)^[7] 5% or 0% reduced rates)	Taxation in Cyprus
Czech Republic^[66]^[67]	19%^[68]	20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)^[69]	45.7% (peaks for employee real raw year income $90,000), 39% (for real raw year income of $450,000)	21% (standard rate)^[70] 15% or 10% (reduced rates)	Taxation in Czech Republic
Denmark^[71]	22%	39.8596% (34.63% for unemployed) (First DKK 46,000 per year is deductible; approximately US$7,245 / EUR 6,172) ^[72]^[73]	55.8584%^[72]	25%	Taxation in Denmark
Djibouti	—	—	—	—	Taxation in Djibouti
Dominica	25% ^[74]	0%	35%	15%	Taxation in Dominica
Dominican Republic	27%	0%	25%	18%	Taxation in Dominican Republic
East Timor	—	—	—	—	Taxation in East Timor
Ecuador	25%	0%	35%	12% (standard rate) 15% (luxury goods) 0% (exports)	Taxation in Ecuador
Egypt^[75]	22.5% (Corporate Taxes) 5% (Distribution of Profit Taxes)	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	—	—	—	—	Taxation in Equatorial Guinea
Eritrea	—	—	—	—	Taxation in Eritrea
Estonia^[32]	0% (20% on distribution of profit)	20% (0% on dividends to residents)	20%	20% (standard rate) 9% (reduced rate)	Taxation in Estonia
Eswatini (Swaziland)	27.5%	33%	33%	14%	Taxation in Eswatini
Ethiopia	—	—	—	—	Taxation in Ethiopia
Falkland Islands	26%	0%	26%	0%	Taxation in Falkland Islands
Micronesia	—	—	—	—	Taxation in Micronesia
Fiji	20% ^[76]	0%	20%	9%	Taxation in Fiji
Finland	20%^[77]	0% + 7.71% social security tax^[78]	54.25% (31.75% national tax rate + 22.5% other taxes)^[79]	24% (standard rate) 14% (food and fodder) 10% (medicines and public transport)	Taxation in Finland
France	15% (profit < €38120) - 28.00% (profit > €38120 and < 500 000€) - 31.00% (profit > 500 000€)	0%	45% (+ tax on high incomes: 4% over €500,000)^[80]	20% (standard rate) 10% (restaurants, transportation and tourism services) 5.5% (utilities) 2.1% (press)	Taxation in France
Gabon	35%	5%	35%	18%	Taxation in Gabon
Gambia	31%	0%	30%	—	Taxation in Gambia
Germany	29.65%^[33]	14% (€9,169 are free of income tax)	47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill)	19% (standard rate) 7% (food)	Taxation in Germany
Georgia^[81]	0% (15% on distribution of profit)	20% (5% on dividend, interest and royalty)	20% (5% on dividend, interest and royalty)	18%	Taxation in Georgia
Ghana	—	—	—	3%	Taxation in Ghana
Gibraltar	10%	17%	40%	0%	Taxation in Gibraltar
Greece	28% (+28% paid in advance & returned after 1 year) + 10% on distribution of profit	22% (€1,900 tax deducted if income <€21,000)	45%	24% (standard rate)^[7] 13% (health and tourism services) 6% (theater tickets, books and medicine) For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.	Taxation in Greece
Grenada	—	—	—	—	Taxation in Grenada
Guatemala^[36]	25%	5%	7%	12%	Taxation in Guatemala
Guinea	—	—	—	—	Taxation in Guinea
Guinea-Bissau	—	—	—	—	Taxation in Guinea-Bissau
Guyana^[82]	30%	—	33⅓%	16% (standard rate) 0% (reduced rate)	Taxation in Guyana
Guernsey	0%^[83]	0%	20%	0%^[84]	Taxation in Guernsey
Haiti	30% ^[85]	0%	30% ^[86]	10% ^[85]	Taxation in Haiti
Honduras	—	—	—	—	Taxation in Honduras
Hong Kong^[87]	8.25% (profits not over HK$2million) 16.25% (profits over HK$2million)	0%	15%	0%	Taxation in Hong Kong
Hungary	9%	15% (flat tax)	15% (flat tax)	27% (standard rate) 18% (reduced rate) 5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)	Taxation in Hungary
Iceland^[36]	20%	0%	46%	24% (standard rate) 11% (reduced rate)	Taxation in Iceland
India	25%-34.9%^[88]	0% (for income up to ₹250000)	30% ^[89]	28%, 18%, 12%, 5%, 0% (varies by commodity) GST rates in India^[90]^[91]	Taxation in India
Indonesia	25%	5%	30%	10%	Taxation in Indonesia
Iran	25%	0%	35%	9% (highest rate) 0% (reduced rate)	Taxation in Iran
Iraq	—	—	—	—	Taxation in Iraq
Ireland	12.5%	20% (first €1,650 per year is deductible)	52% (40% Income Tax + 12% social insurance contributions on income above €70,000, 9% social security contributions between €18,000 and €70,000)	23% (goods) 9%–13.5% (services) 0% (certain items of food)	Taxation in Ireland
Isle of Man	0%	10%	20%	20% (standard rate) 5% (home renovations)	Taxation in Isle of Man
Israel	Annual profit >10B ILS: 6%. Annual profit <10B ILS: 7.5% - 24%.^[92]	11.5%	50%	17% (standard rate) 0% (fruits, vegetables and public transport)	Taxation in Israel
Italy	27.9% (24% + 3.9% municipal)	23%- 0% on the first 8.500 euro income	47% total (43% +4% special added tax)	22% (standard rate) 10% (reduced rate) 4% (food and books)	Taxation in Italy
Ivory Coast	—	—	—	—	Taxation in Ivory Coast
Jamaica	33.3% Large companies 25% Small Private companies	0%	25% on income over J$1,500,000	20% (services) 16.5% (goods)	Taxation in Jamaica
Japan^[93]	29.74%^[94]	15.105% (5.105% national + 10% local)	55.945% (45.945% national + 10% local)	8%	Taxation in Japan
Jersey^[32]	0%	0%	20% ^[95]	5%^[96]	Taxation in Jersey
Jordan^[36]	20%	0%	14%	16%	Taxation in Jordan
Kazakhstan^[36]	20%^[33]^[2]	10%	10% (for residents), 15% (for non-residents)	12%	Taxation in Kazakhstan
Kenya	30%^[33]	10%	30% citizens, 35% foreigners	16% (standard rate) 12% (electricity and fuel) 0% (food)	Taxation in Kenya
Kiribati	—	—	—	—	Taxation in Kiribati
Kuwait	0%	0%	0%	0%	Taxation in Kuwait
South Korea^[36]	24.2%^[33]	6% + 1.8%^[97]	42%^[98] + 11.4%^[97]	10%	Taxation in South Korea
North Korea^[99]	25%	0%	20%	4% (highest rate) 2% (lowest rate)	Taxation in North Korea
Kyrgyzstan	—	—	—	—	Taxation in Kyrgyzstan
Laos	—	—	—	—	Taxation in Laos
Latvia	0% / 20% (flat tax rate) ^[100]	23% (flat tax rate)^[101]	23%	21%^[102]	Taxation in Latvia
Lebanon^[36]	17%	2%	20%	11%	Taxation in Lebanon
Lesotho	—	—	—	—	Taxation in Lesotho
Liberia	25% ^[103]	—	—	—	Taxation in Liberia
Libya	—	—	—	—	Taxation in Libya
Liechtenstein^[104]^[105]	12.5%	3%^[106]	24%^[106]	7.7% (standard rate) 3.8% (lodging services) 2.5% (reduced rate)^[107]	Taxation in Liechtenstein
Lithuania^{[citation needed]}	15%^[108]	31.2%	42.77%	21%	Taxation in Lithuania
Luxembourg	29.22%	6%	52.45% total: 40%^[109] + 12.45% social security charges^[110]	17%	Taxation in Luxembourg
Macau^[32]	12%	0%	12%	0%^[111]	Taxation in Macau
Madagascar	—	—	—	—	Taxation in Madagascar
Malawi	—	—	—	—	Taxation in Malawi
Malaysia^[32]	18–24%	0%	28%. On top of that, additional 11% for Employees Provident Fund,^[112] from Employee, 12%–13% from Employer;^[113] Additional 1.2% for SOCSO^[114] from Employee, and 1.4% from Employer	5% - 10% on Goods 7% on Services^[115]	Taxation in Malaysia
Maldives^[116]	8%-15%^[117]	0%	15% (0% for Expatriates)	6%^[118]	Taxation in Maldives
Mali	—	—	—	—	Taxation in Mali
Malta	0–10% (35%^[33] pre rebate)	0%	35%	18%	Taxation in Malta
Marshall Islands	—	0%, 8% on employees of resident companies	12% on employees of resident companies^[119]	4% (highest rate) 2% (lowest rate)	Taxation in Marshall Islands
Mauritania	—	—	—	—	Taxation in Mauritania
Mauritius	15%	15% (flat tax rate)	15%	15%	Taxation in Mauritius
Mexico^[32]	30%^[120]	1.92%	35% + reduction of deductions (topes)	16%	Taxation in Mexico
Moldova^[32]	12%	12% (flat rate) ^[121]	12% (+24% social security)	20% (standard rate) 10% (HoReCa)	Taxation in Moldova
Monaco	33.33%	0%^[122]	0%	19.6% (highest rate) 5.5% (lowest rate) ^[123]	Taxation in Monaco
Mongolia	10%	10%	10%	10%	Taxation in Mongolia
Montenegro	9%^[124]^[125]	9% (first EUR 720)^[125]	12.65% (11% national tax + 15% municipality surtax on income tax)^[125]	11%^[126]	Taxation in Montenegro
Montserrat	—	—	—	—	Taxation in Montserrat
Morocco	10%–31%^[33]^[127]	0%	7%–20%^[127]	20% (Lower rates of 7%, 10%, and 14% apply to specifically designated operations).^[128]	Taxation in Morocco
Mozambique	—	—	—	—	Taxation in Mozambique
Myanmar	—	—	—	—	Taxation in Myanmar
Namibia	32% ^[129]	0% ^[129]	37% ^[129]	15%^[129]	Taxation in Namibia
Nauru	—	—	—	—	Taxation in Nauru
Nepal	45% (roughly) = (Main Tax of 30% for Finance, 25% for Normal Business including IT or Services, 20% for Manufacturing) + (5% on profit distribution) + (10% Mandatory Bonus to Employees)	50% for single & 36% for married^[130](Above around 18k USD per year.) 30%(Above around 11.7k USD per year.) 20%(Above around 1.8k USD per year.) 10%(Above around 900 USD per year.) 1% Social Security Tax Mandatory	50%^[131]	13% (VAT)^[132] 288% (For Vehicle Import)^[133]	Taxation in Nepal
Netherlands	20% on first €250,000 profit. 25% on €250,001+ profit	36.55% (first €21.103 per year is deductible)	51.95% ^[134] + reduction of deductions (arbeidskorting and general korting)	21% (standard rate) 9% (essential and selected goods)	Taxation in the Netherlands
New Zealand	28%	10.5%^[135]	33%^[136]	15%	Taxation in New Zealand
New Caledonia^[137]	30%	0%	25% on local income of non-residents 40%^[138]	—	Taxation in New Caledonia
Nicaragua	—	—	—	—	Taxation in Nicaragua
Niger	—	—	—	—	Taxation in Niger
Nigeria	30%	7%	24%	5%	Taxation in Nigeria
Niue	—	—	—	12.5%	Taxation in Niue
Norfolk Island	—	—	—	—	Taxation in Norfolk Island
North Macedonia^[32]	10%	10%	18%	18% (standard rate) 5% (reduced rate)	Taxation in North Macedonia
Norway^[139]	23% for 2018^[140]	0%	23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions for 2018 ^[140]	25% (standard rate) 15% (food and drink in shops) 10% (transportation, cinema and hotel services)	Taxation in Norway
Oman	15%^[141]^[142]	0%	0%	5%	Taxation in Oman
Pakistan	31%^[143]	7.5%	31%	17% (standard rate) 0% (basic food items)	Taxation in Pakistan
Palau	—	—	—	—	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	—	—	—	—	Taxation in Papua New Guinea
Paraguay	10%	8%	10%	10%	Taxation in Paraguay
Peru^[36]	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	—	—	—	—	Taxation in Pitcairn Islands
Poland^[144]	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)^[144]	0%	32% (or optional 19% flat rate for self-employed)	23% (standard rate) 8% or 5% (reduced rates)	Taxation in Poland
Portugal^[32]	21%	14.5%	48% + 11% social security (paid by employee)	23% (standard rate) 13% or 6% (standard rate) 15%, 9% or 4% (Madeira and Açores)	Taxation in Portugal
Puerto Rico	20%^[145]	0% (16% Proposed from March 2015)	33.34%	11.5%	Taxation in Puerto Rico
Qatar^[32]	10%	0%	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^[146])	10% (flat tax rate)^[146]	10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only +10% CASS calculated from the minimum wage if you earn more than the monthly minimum wage x12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over 22800 RON for the whole year)^[146]	19% (standard rate) 9% ((food, medicines, books, newspapers and hotel services) 5% (reduced rate) ^[36]	Taxation in Romania
Russia^[32]	20%^[2]	13% (flat)	47% (35% for non-residents; 13% – standard income tax; insurance deductions: 26% – pension fund charges, 2.9% – social security charges (1.8% – for non-citizens), 5.1% – medicare; totaling: 34% + 13% = 47%) ^[147]	20% (standard rate) 10% (books, certain items of food and children goods) 0% (house or flat)	Taxation in Russia
Rwanda	—	—	—	—	Taxation in Rwanda
Saint Kitts and Nevis	0%	0%	0%	—	Taxation in Saint Kitts and Nevis
Saint Lucia	—	—	—	—	Taxation in Saint Lucia
Saint Pierre and Miquelon	—	—	—	—	Taxation in Saint Pierre and Miquelon
Saint Vincent and the Grenadines	—	—	—	—	Taxation in Saint Vincent and the Grenadines
Samoa	—	—	—	—	Taxation in Samoa
San Marino	17%	12%	50%	0% (standard rate) 17% (imported goods)	Taxation in San Marino
São Tomé and Príncipe	—	—	—	—	Taxation in São Tomé and Príncipe
Sark	0%^[148]	0%	0% – There are taxes on property and personal capital (max £6,500).	0%	Taxation in Sark
Saudi Arabia^[149]	5%	0% (foreigners) Zakat 2.5% on capital assets (natives)	0% (foreigners) Zakat 2.5% on capital assets (natives)	5%	Taxation in Saudi Arabia
Senegal^[36]	25%	0%	50%	20%	Taxation in Senegal
Serbia^[150]	15%^[151]	10%	25% (additional contributions for state health, pension and unemployment funds)^[152]	20% (standard rate)^[153] 8% or 0% (reduced rates)	Taxation in Serbia
Seychelles	33-40%	15%	15%	15%	Taxation in Seychelles
Sierra Leone	—	—	—	—	Taxation in Sierra Leone
Singapore	17%^[154]	0%	22% (Compulsory pension deduction of 20% from Salary)	7%	Taxation in Singapore
Sint Maarten	—	—	—	—	Taxation in Sint Maarten
Slovakia	22%^[155]	0%	25%^[156]	20% (standard rate)^{[citation needed]} 10% (books and medicines)	Taxation in Slovakia
Slovenia^[32]	19%	16%	50%	22% or 9.5%	Taxation in Slovenia
Solomon Islands	—	—	—	—	Taxation in Solomon Islands
Somalia	—	—	—	—	Taxation in Somalia
South Africa	28%^[157]	0% (below threshold)	45%	15%^[158]	Taxation in South Africa
South Sudan	—	—	—	—	Taxation in South Sudan
Spain^[32]	25% (4% Canary Islands)	0% (below €12,000)	45%	21% (standard rate) 10% or 4% (reduced rates)	Taxation in Spain
Sri Lanka^[32]	15% – 30%^[33]	0%	15% (If annual income is more than 2.5m LKR)	12% (standard rate) 8% or 0% (reduced rates)	Taxation in Sri Lanka
Sudan	—	—	—	—	Taxation in Sudan
Suriname	36%^[159]	—	—	—	Taxation in Suriname
Sweden	21.4%^[160]	32% (first US$1.930 per year is deductible)	57% = 32% average municipality income tax + 25% state income tax ^[161]^[162]	25% (standard rate) 12% or 6% (reduced rate)^[163]	Taxation in Sweden
Switzerland^[36]	17.92%^[33]	0%	11.5% (federal)^[164] + 37.2% (canton) + ~0-15%(municipal)	7.7% (standard rate) 3.8% or 2.5% (reduced rates)	Taxation in Switzerland
Syria^[32]	22%	5%	15%	—	Taxation in Syria
Taiwan^[32]	20%^[165]	5%	40%	5%^[166]	Taxation in Taiwan
Tajikistan ^[167]	13% (25% non-residents)	5%	13% (25% non-residents)	18%	Taxation in Tajikistan
Tanzania	30%	15%	30%	18%	Taxation in Tanzania
Thailand	20%	0%	35%	7%	Taxation in Thailand
Togo	—	—	—	—	Taxation in Togo
Tokelau	—	—	—	—	Taxation in Tokelau
Tonga	—	—	—	—	Taxation in Tonga
Trinidad and Tobago	25%	0%	25%	12.5%	Taxation in Trinidad & Tobago
Tunisia^[36]	30%	0%	35%	18% (standard rate) 12% or 6% (reduced rate)	Taxation in Tunisia
Turkey^[32]	20%	15%	35%	18% (standard rate) 8% (clothing) 1% (certain food items)^[7]	Taxation in Turkey
Turkmenistan	—	—	—	—	Taxation in Turkmenistan
Turks and Caicos Islands	—	—	—	—	Taxation in Turks and Caicos Islands
Tuvalu	—	—	—	—	Taxation in Tuvalu
Uganda	30%^[168]	—	—	18%^[169]	Taxation in Uganda
Ukraine	18%	18%	18% ^[170]	20% (standard rate) 7% or 0% (reduced rates)	Taxation in Ukraine
United Arab Emirates	0%^[171]	0%^[172]	0%^[172]	5%	Taxation in United Arab Emirates
United Kingdom^[173]	19% ^[174]	45% (> £150,000), 40% (> £50,001), 20% (<= £50,000), 0% (<= £12,500) ^[175]	47% (45% IT + 2% NI) ^[176] (on income over £150,000)	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)^[177]	Taxation in the United Kingdom
United States	21% + 0–12% State/Local^[33]	0% (federal) + 0% (state) + 0%–3% (local)	50.3% = 37% (max federal^[178]) + 13.3% (max state^[179])	11.725% (highest prevailing state + local sales tax rate) 0% (lowest prevailing rate)	Taxation in the United States
Uruguay^[36]	25%	0%	30%	22% (standard rate) 11% (lowest rate) 0% (extent)	Taxation in Uruguay
Uzbekistan^[36]	12% (standard rate), 20% (banks and mobile communication operators)	12%	12%	20% (highest rate) 0% (lowest rate)	Taxation in Uzbekistan
Vanuatu	—	—	—	—	Taxation in Vanuatu
Venezuela^[36]	34%	6% (0% under certain income, defined every year)	34%	16% (standard rate) 8% (reduced rate)	Taxation in Venezuela
Vietnam^[32]	20%	5%	35%^[180]	10%	Taxation in Vietnam
British Virgin Islands	0%^[181]	0%	0%	—	Taxation in the British Virgin Islands
U.S. Virgin Islands	10%	—	—	—	Taxation in United States Virgin Islands
Yemen	20%^[182]	10%	15%	2%	Taxation in Yemen
Zambia	35%	10%	30%	16%	Taxation in Zambia
Zimbabwe	25%	0%	45%	15% standard rate and 0% on selected items	Taxation in Zimbabwe

Notes

^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
^ Includes 2% Medicare levy. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.
^ 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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OECD Comparison of Wage Taxes (top combined marginal individual tax rates), Tax Foundation
European VAT Rates
IBFD, Your Portal to Cross-Border Tax Expertise
Paying Taxes – World Bank

[25] Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.

[27] Includes 2% Medicare levy. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.

[55] 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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[bvideloitte-184] "Taxation and Investment Guides: BVI Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine

[yemendeloitte-185] "Taxation and Investment Guides: Yemen Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine

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@@ Line 16: / Line 16: @@
 ! scope="col;" style="width: 16%;" | Country
 ! scope="col;" style="width: 17%;" data-sort-type="number" | [[Corporate tax]]
-! scope="col;" style="width: 17%;" data-sort-type="number" | [[Income tax]] {{small|(minimum prevailing national + subnational rate)}}
+! scope="col;" style="width: 17%;" data-sort-type="number" | [[Income tax]] {{small|(lowest marginal rate)}}
-! scope="col;" style="width: 17%;" data-sort-type="number" | [[Income tax]] {{small|(maximum prevailing national + subnational rate)}}<ref>{{cite web|url=http://www.heritage.org/index/explore?view=by-variables|title=Economic Data and Statistics on World Economy and Economic Freedom|website=www.heritage.org}}</ref>
+! scope="col;" style="width: 17%;" data-sort-type="number" | [[Income tax]] {{small|(highest marginal rate)}}<ref>{{cite web|url=http://www.heritage.org/index/explore?view=by-variables|title=Economic Data and Statistics on World Economy and Economic Freedom|website=www.heritage.org}}</ref>
 ! scope="col;" style="width: 17%;" data-sort-type="number" | [[Value-added tax#Tax rates|VAT or GST or sales tax]]
 ! scope="col;" style="width: 16%;" class="unsortable" | Further reading
@@ Line 116: / Line 116: @@
 | 0%
 | 0% {{small|+ 8.8% social security tax}}
+| 12% {{small|(standard rate)}}<ref>
-| 12%
-(standard rate)<ref>
 {{cite |url= http://tribune242.com/news/2018/may/30/budget-vat-rise-75-percent-12-percent/
 |publisher= Bahamas Tribune
 |date=|accessdate= 2018-06-30}}</ref>
 | Taxation in Bahamas
+|-
+| {{flagcountry|Bahrain}}
+| 0%<ref>[http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bahrain.pdf "Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche] {{webarchive|url=https://web.archive.org/web/20131002110351/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bahrain.pdf |date=2013-10-02 }}</ref>
+| 0%
+| 0%
+| 5%
+| Taxation in Bahrain
 |-
 | {{flagcountry|Bangladesh}}<ref name="kpmg"/>
@@ Line 132: / Line 137: @@
 |-
 | {{flagcountry|Barbados}}<ref>[https://web.archive.org/web/20150223083306/https://www.simpletrucktax.com/ Form 2290]</ref>
-| 5.5% (profit < $1,000,000) | 3.0% (profit $1,000,000-$20,000,000) | 2.5% (profit $20,000,000-$30,000,000) | 1.0% (profit > $30,000,000)<ref name="pwc.com">https://www.pwc.com/bb/en/services/pdf/pwc-tax-insights-barbados-nov-2018.pdf</ref>
+| 5.5% {{small|(for profits not over $1,000,000)}}<br>3.0% {{small|(over $1,000,000 but not over $20,000,000)}}<br>2.5% {{small|(over $20,000,000 but not over $30,000,000)}}<br>1.0% {{small|(over $30,000,000)}}<ref name="pwc.com">https://www.pwc.com/bb/en/services/pdf/pwc-tax-insights-barbados-nov-2018.pdf</ref>
 | 25%
 | 38%
 | 17.5% {{small|(standard rate)}}<ref name="VAT Live"/><br>7.5% {{small|(hotel services)}}
 | Taxation in Barbados
-|-
-| {{flagcountry|Bahrain}}
-| 0%<ref>[http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bahrain.pdf "Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche] {{webarchive|url=https://web.archive.org/web/20131002110351/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bahrain.pdf |date=2013-10-02 }}</ref>
-| 0%
-| 0%
-| 5%
-| Taxation in Bahrain
 |-
 | {{flagcountry|Belarus}}<ref name="fita">{{cite web|url=http://www.fita.org/countries/ |title=FITA |publisher=FITA |date= |accessdate=2013-02-04}}</ref>
@@ Line 212: / Line 210: @@
 | 0%<ref>{{cite web|url=http://idg.receita.fazenda.gov.br/acesso-rapido/tributos/irpf-imposto-de-renda-pessoa-fisica#c-lculo-anual-do-irpf|title=IRPF (Imposto sobre a renda das pessoas físicas)|website=Receita Federal}}</ref>
 | 27.5%
-| 25% {{small|(maximum rate)}}<br>17% {{small|(minimum rate)}} <ref>{{cite web|url=http://www.vatlive.com/vat-rates/international-vat-and-gst-rates/|title=International VAT and GST rates 2018 - Avalara VATLive|publisher=}}</ref>
+| 25% {{small|(highest rate)}}<br>17% {{small|(lowest rate)}} <ref>{{cite web|url=http://www.vatlive.com/vat-rates/international-vat-and-gst-rates/|title=International VAT and GST rates 2018 - Avalara VATLive|publisher=}}</ref>
 | [[Taxation in Brazil]]
 |-
@@ Line 223: / Line 221: @@
 |-
 | {{flagcountry|Bulgaria}}
-| 10% (+5% on distribution of profit)
+| 10% {{small|+ 5% on distribution of profit}}
 | 8%
 | 10% {{small|+ 18% social security fund tax}}
@@ Line 258: / Line 256: @@
 |-
 | {{flagcountry|Canada}}
-| 12%-38%<ref>{{cite web|url=http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rts-eng.html|title=Corporation tax rates – Canada.ca|first=Canada Revenue|last=Agency|website=www.cra-arc.gc.ca}}</ref>
+| 12%–38%<ref>{{cite web|url=http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rts-eng.html|title=Corporation tax rates – Canada.ca|first=Canada Revenue|last=Agency|website=www.cra-arc.gc.ca}}</ref>
 | 19% {{small|(15% federal tax + 4%–11% provincial tax)}}<ref>{{cite web|url=http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial|title=Canadian income tax rates for individuals – current and previous years – Canada.ca|first=Canada Revenue|last=Agency|website=www.cra-arc.gc.ca}}</ref><ref>{{cite web|url=https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-300-basic-personal-amount.html|title=Line 300 – Basic personal amount – Canada.ca|first=Canada Revenue|last=Agency|website=www.canada.ca}}</ref>
-| 54% {{small|in [[Nova Scotia]] (33% federal tax + 21% provincial)}}<ref>{{cite web|url=http://www.revenuquebec.ca/en/citoyen/situation/nouvel-arrivant/regime-fiscal-du-quebec/taux-imposition.aspx|title=Revenu Québec – Income Tax Rates|website=www.revenuquebec.ca}}</ref><ref>{{cite web|url=http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html|title=Canadian income tax rates for individuals – current and previous years – Canada.ca|first=Canada Revenue|last=Agency|website=www.cra-arc.gc.ca}}</ref>
+| 54% {{small|in [[Nova Scotia]] (33% federal rate + 21% provincial)}}<ref>{{cite web|url=http://www.revenuquebec.ca/en/citoyen/situation/nouvel-arrivant/regime-fiscal-du-quebec/taux-imposition.aspx|title=Revenu Québec – Income Tax Rates|website=www.revenuquebec.ca}}</ref><ref>{{cite web|url=http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html|title=Canadian income tax rates for individuals – current and previous years – Canada.ca|first=Canada Revenue|last=Agency|website=www.cra-arc.gc.ca}}</ref>
-| 5% {{small|(federal [[Goods and services tax (Canada)|GST]])}} +<br>0%–15% {{small|(provincial taxes)}}<ref>{{cite web|url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-canadahighlights-2017.pdf|title=International Tax Canada Highlights 2017|work=Deloitte|accessdate=27 May 2017|archive-url=https://web.archive.org/web/20170527102835/https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-canadahighlights-2017.pdf|archive-date=27 May 2017|dead-url=yes|df=dmy-all}}</ref>
+| 15% {{small|in [[New Brunswick]] (5% federal rate + 10% provincial rate)}}<ref>{{cite web|url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-canadahighlights-2017.pdf|title=International Tax Canada Highlights 2017|work=Deloitte|accessdate=27 May 2017|archive-url=https://web.archive.org/web/20170527102835/https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-canadahighlights-2017.pdf|archive-date=27 May 2017|dead-url=yes|df=dmy-all}}</ref>
 | [[Taxation in Canada]]
 |-
@@ Line 294: / Line 292: @@
 | {{flagcountry|Chile}}<ref>{{cite web|url=http://www.sii.cl/aprenda_sobre_impuestos/impuestos/imp_directos.htm |title=Servicio de Impuestos Internos |language=es |publisher=Sii.cl |date= |accessdate=2013-02-04}}- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.</ref>
 | 27%<ref>{{cite web|url=http://www.sii.cl/preguntas_frecuentes/renta/001_002_4708.htm|title=Preguntas Frecuentes|website=www.sii.cl}}</ref>
-| 0% for < US$950/month
+| 0% {{small|(for monthly taxable incomes not over US$950)}}
-| <small>15.57% for = US$8400/month and 15.57%* 8400+35%*(X-8400) for X > US$8400/month</small><ref>{{Cite web|url=http://www.sii.cl/valores_y_fechas/impuesto_2da_categoria/impuesto2018.htm|title=Sii {{!}} Servicio de Impuestos Internos|website=www.sii.cl|language=es|access-date=2018-09-16}}</ref>
+| 35% {{small|(for monthly taxable incomes over US$8400)}}<ref>{{Cite web|url=http://www.sii.cl/valores_y_fechas/impuesto_2da_categoria/impuesto2018.htm|title=Sii {{!}} Servicio de Impuestos Internos|website=www.sii.cl|language=es|access-date=2018-09-16}}</ref>
 | 19%<ref name="VAT Live"/>
 | Taxation in Chile
@@ Line 303: / Line 301: @@
 | 0%
 | 45%<ref>{{cite web|last1=Zhao|first1=Wenpei|title=2015最新个人所得税税率表及计算方法【图】|url=http://henan.china.com.cn/finance/2015/0311/190052.shtml|website=中国河南网|accessdate=2016-08-27}}</ref><ref>{{cite web|last1=KPMG|title=China – Income Tax|url=https://home.kpmg.com/xx/en/home/insights/2011/12/china-income-tax.html|website=KPMG|accessdate=2016-08-27}}</ref>
-| 16%{{small|(standard rate)}}<ref name="VAT Live"/>11%{{small|(energy, books, transportation, etc.)}}
+| 16% {{small|(standard rate)}}<ref name="VAT Live"/><br>11% {{small|(energy, books, transportation, etc.)}}<br>10% {{small|(agricultural goods)}}<br>6% {{small|(other services)}}<br>0% {{small|(goods and services for export)}}
-%{{small|(agricultural goods)}}
-%{{small|(modern service)}}
-%{{small|(goods/services for export)}}
 | [[Taxation in China]]
 |-
 | {{flagcountry|Colombia}}<ref name="fita"/>
-| 33% <ref>[http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr010.html#CAPITULOIX-I/"Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS] Retrieved 2017/12/01</ref>
+| 33%<ref>[http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr010.html#CAPITULOIX-I/"Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS] Retrieved 2017/12/01</ref>
 | 0%<ref name="secretariasenado.gov.co">[http://www.secretariasenado.gov.co/senado/basedoc/estatuto_tributario_pr010.html#241/"Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTICULO 241.  TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES] Retrieved 2017/12/01</ref>
 | 35% {{small|(non-labor income)}}<br>33% {{small|(labor income)}}<ref name="secretariasenado.gov.co"/>
@@ Line 327: / Line 319: @@
 |-
 | {{flagcountry|Cook Islands}}
+| 30% {{small|(highest rate)}}<br>20% {{small|(lowest rate)}}
-| 20-30%
 | 18.5%
 | 30%
@@ Line 337: / Line 329: @@
 | 0%
 | 40%
+| 20% {{small|(highest rate)}}<br>5% {{small|(lowest rate)}}
-| 5-20%
 | Taxation in the Democratic Republic of the Congo
 |-
@@ Line 365: / Line 357: @@
 | 15%
 | 50%
-| 20% {{small|(maximum rate)}}<br>2.5% {{small|(minimum rate)}}<ref name="VAT Live"/>
+| 20% {{small|(highest rate)}}<br>2.5% {{small|(lowest rate)}}<ref name="VAT Live"/>
 | [[Taxation in Cuba]]
 |-
@@ Line 659: / Line 651: @@
 | 0%
 | 35%
-| 9% {{small|(maximum rate)}}<br>0% {{small|(reduced rate)}}
+| 9% {{small|(highest rate)}}<br>0% {{small|(reduced rate)}}
 | [[Taxation in Iran]]
 |-
@@ Line 773: / Line 765: @@
 | 0%
 | 20%
-| 4% {{small|(maximum rate)}}<br>2% {{small|(minimum rate)}}
+| 4% {{small|(highest rate)}}<br>2% {{small|(lowest rate)}}
 | [[Taxation in North Korea]]
 |-
@@ Line 900: / Line 892: @@
 |0%, 8% on employees of resident companies
 |12% on employees of resident companies<ref>{{cite web|url=http://www.lowtax.net/information/marshall-islands/marshall-islands-income-tax.html|title=Lowtax – Global Tax & Business Portal – Personal Taxation – Income Tax|website=www.lowtax.net}}</ref>
-| 4% {{small|(maximum rate)}}<br>2% {{small|(minimum rate)}}
+| 4% {{small|(highest rate)}}<br>2% {{small|(lowest rate)}}
 | Taxation in Marshall Islands
 |-
@@ Line 935: / Line 927: @@
 | 0%<ref>{{cite web|url=http://www.globalpropertyguide.com/Europe/Monaco/Taxes-and-Costs |title=Monaco capital gains tax rates, and property income tax |publisher=Globalpropertyguide.com |date= |accessdate=2013-02-04}}</ref>
 | 0%
-| 19.6% {{small|(maximum rate)}}<br>5.5% {{small|(minimum rate)}}<br><ref>{{cite web|url=http://www.yourmonaco.com/tax_system |title=Monaco Tax System. Monte Carlo Tax Haven |publisher=Yourmonaco.com |date= |accessdate=2013-02-04}}</ref>
+| 19.6% {{small|(highest rate)}}<br>5.5% {{small|(lowest rate)}}<br><ref>{{cite web|url=http://www.yourmonaco.com/tax_system |title=Monaco Tax System. Monte Carlo Tax Haven |publisher=Yourmonaco.com |date= |accessdate=2013-02-04}}</ref>
 | Taxation in Monaco
 |-
@@ Line 1,409: / Line 1,401: @@
 | 17.92%<ref name="kpmg.com"/>
 | 0%
-| 11.5% (federal)<ref>Please note that there is also a regional (canton) and a local (commune) tax rate. For instance, the total maximum rate in the Canton of Vaud, in Lausanne is 49.3% including the 13.2 a marginal federal rate of 13.2%, a marginal cantonal rate of 23.9% and a marginal communal rate of 12.2%</ref><br/>+ 37.2% {{small|(canton)}}<br/>+ ~0-15%{{small|(municipal)}}
+| 11.5% (federal)<ref>Please note that there is also a regional (canton) and a local (commune) tax rate. For instance, the total highest rate in the Canton of Vaud, in Lausanne is 49.3% including the 13.2 a marginal federal rate of 13.2%, a marginal cantonal rate of 23.9% and a marginal communal rate of 12.2%</ref><br/>+ 37.2% {{small|(canton)}}<br/>+ ~0-15%{{small|(municipal)}}
 | 7.7% {{small|(standard rate)}}<br>3.8% or 2.5% {{small|(reduced rates)}}
 | [[Taxation in Switzerland]]
@@ Line 1,554: / Line 1,546: @@
 | 0%
 | 30%
-| 22% {{small|(standard rate)}}<br>11% {{small|(minimum rate)}}<br>0% {{small|(extent)}}
+| 22% {{small|(standard rate)}}<br>11% {{small|(lowest rate)}}<br>0% {{small|(extent)}}
 | [[Taxation in Uruguay]]
 |-
@@ Line 1,561: / Line 1,553: @@
 | 12%
 | 12%
-| 20% {{small|(maximum rate)}}<br>0% {{small|(minimum rate)}}
+| 20% {{small|(highest rate)}}<br>0% {{small|(lowest rate)}}
 | Taxation in Uzbekistan
 |-

v t e Lists of countries by financial rankings
Trade	Account balance % of GDP Exports by product merchandise net per capita service exports Imports Trade-to-GDP ratio Tariff rate Leading trade partners
Investment	FDI received past FDI abroad GFI
Funds	Forex reserves Gold reserves Sovereign wealth funds Pension funds Creditor nations Debtor nations
Budget and debt	Government budget PPP % of GDP per capita Credit rating External debt Public debt future Household debt Corporate debt
Income and taxes	Tax rates Inheritance tax Tax revenue Wage average median minimum
Bank rates	Central bank interest rate Commercial bank prime lending rate
Currency	Exchange rates to US$ Inflation rate
Other	Financial Development Index Average annual labor hours Corporate governance Development aid Ease of doing business Gross national savings Price level Employment/Unemployment Financial assets Labour productivity Wealth
Lists of countries by GDP rankings List of international rankings Lists by country

Revision as of 11:59, 8 August 2019

Tax rates by countries

Notes

See also

References

External links