List of countries by tax rates: Difference between revisions
Partial edit |
Edited for uniform style |
||
Line 18: | Line 18: | ||
! 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|(lowest marginal rate)}} |
||
! 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" | [[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 |
! scope="col;" style="width: 17%;" data-sort-type="number" | [[Value-added tax|VAT or GST]] or [[sales tax]] |
||
! scope="col;" style="width: 16%;" class="unsortable" | Further reading |
! scope="col;" style="width: 16%;" class="unsortable" | Further reading |
||
|- |
|- |
||
Line 36: | Line 36: | ||
|- |
|- |
||
|{{flagcountry|Algeria}} |
|{{flagcountry|Algeria}} |
||
| |
| 26% {{small|(highest rate)}}<br>19% {{small|(lowest rate)}}<ref>{{cite web|url=http://taxsummaries.pwc.com/ID/Algeria-Corporate-Taxes-on-corporate-income|title=Algeria Corporate Taxes on Income|work=PWC|accessdate=4 May 2017}}</ref> |
||
| 0%<ref name="AlgInc">{{cite web|url=http://www.pkf.com/media/1944991/algeria%20pkf%20tax%20guide%202013.pdf|title=Algeria Tax Guide 2013|work=PKF|accessdate=4 May 2017}}</ref> |
| 0%<ref name="AlgInc">{{cite web|url=http://www.pkf.com/media/1944991/algeria%20pkf%20tax%20guide%202013.pdf|title=Algeria Tax Guide 2013|work=PKF|accessdate=4 May 2017}}</ref> |
||
| 35%<ref name="AlgInc"/> |
| 35%<ref name="AlgInc"/> |
||
Line 43: | Line 43: | ||
|- |
|- |
||
| {{flagcountry|American Samoa}} |
| {{flagcountry|American Samoa}} |
||
| |
| 44% {{small|(highest rate)}}<br>15% {{small|(lowest rate)}}<ref>{{cite web|url=http://www.radionz.co.nz/international/pacific-news/204894/calls-in-american-samoa-for-lower-corporate-tax-rates|title=Calls in American Samoa for lower corporate tax rates|date=30 May 2012|work=Radio New Zealand|accessdate=30 May 2017}}</ref><ref name="AmSa"/> |
||
| 4%<ref>{{cite web|url=http://samoanews.com/treasurer-tells-fono-wage-tax-should-be-repealed?qt-photos_videos=1|title=Treasurer tells Fono wage tax should be repealed|date=26 March 2014|work=Samoa News|accessdate=30 May 2017}}</ref><ref name="AmSa"/> |
| 4%<ref>{{cite web|url=http://samoanews.com/treasurer-tells-fono-wage-tax-should-be-repealed?qt-photos_videos=1|title=Treasurer tells Fono wage tax should be repealed|date=26 March 2014|work=Samoa News|accessdate=30 May 2017}}</ref><ref name="AmSa"/> |
||
| 6%<ref name="AmSa">{{cite web|url=http://www.doc.as/wp-content/uploads/2014/02/Investment-Guide-2014-reduced.pdf|title=American Samoa Investment Guide 2014|work=Office of the Governor|accessdate=30 May 2017}}</ref> |
| 6%<ref name="AmSa">{{cite web|url=http://www.doc.as/wp-content/uploads/2014/02/Investment-Guide-2014-reduced.pdf|title=American Samoa Investment Guide 2014|work=Office of the Governor|accessdate=30 May 2017}}</ref> |
||
Line 92: | Line 92: | ||
|- |
|- |
||
| {{flagcountry|Australia}} |
| {{flagcountry|Australia}} |
||
| 28.5% |
| 30% {{small|(standard rate)}}<br>28.5% {{small|(reduced rate)}}<ref name="AustTax">{{cite web|url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-australiahighlights-2017.pdf|title=International Tax Australia Highlights 2017|work=Deloitte|accessdate=5 May 2017|archive-url=https://web.archive.org/web/20170504221819/https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-australiahighlights-2017.pdf|archive-date=4 May 2017|dead-url=yes|df=dmy-all}}</ref><ref group=Note>Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.</ref> |
||
| 0%<ref name="AustTax"/> |
| 0%<ref name="AustTax"/> |
||
| 47%<ref>{{cite web|url=http://theconversation.com/explainer-what-is-the-temporary-deficit-levy-and-why-was-it-introduced-60432|title=Explainer: what is the temporary deficit levy and why was it introduced?|work=The Conversation|date=3 June 2016|accessdate=5 May 2017|first=Ross|last=Guest}}</ref><ref group=Note>Includes 2% [[Medicare (Australia)#Medicare levy|Medicare levy]]. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.</ref> |
| 47%<ref>{{cite web|url=http://theconversation.com/explainer-what-is-the-temporary-deficit-levy-and-why-was-it-introduced-60432|title=Explainer: what is the temporary deficit levy and why was it introduced?|work=The Conversation|date=3 June 2016|accessdate=5 May 2017|first=Ross|last=Guest}}</ref><ref group=Note>Includes 2% [[Medicare (Australia)#Medicare levy|Medicare levy]]. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.</ref> |
||
Line 137: | Line 137: | ||
|- |
|- |
||
| {{flagcountry|Barbados}}<ref>[https://web.archive.org/web/20150223083306/https://www.simpletrucktax.com/ Form 2290]</ref> |
| {{flagcountry|Barbados}}<ref>[https://web.archive.org/web/20150223083306/https://www.simpletrucktax.com/ Form 2290]</ref> |
||
| 5.5% {{small|( |
| 5.5% {{small|(on profits not over [[Barbadian dollar|Bds$]]1 million)}}<br>3.0% {{small|(over Bds$1 million but not over Bds$20 million)}}<br>2.5% {{small|(over Bds$20 million but not over Bds$30 million)}}<br>1.0% {{small|(over Bds$30 million)}}<ref name="pwc.com">https://www.pwc.com/bb/en/services/pdf/pwc-tax-insights-barbados-nov-2018.pdf</ref> |
||
| 25% |
| 25% |
||
| 38% |
| 38% |
||
Line 210: | 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> |
| 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% |
| 27.5% |
||
| 25% {{small|(highest rate)}}<br>17% {{small|(lowest rate)}} |
| 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]] |
| [[Taxation in Brazil]] |
||
|- |
|- |
||
Line 258: | Line 258: | ||
| 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> |
| 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 |
| 54% {{small|in [[Nova Scotia]] (33% federal tax + 21% provincial tax)}}<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> |
||
| 15% {{small|in [[New Brunswick]] (5% federal |
| 15% {{small|in [[New Brunswick]] (5% federal tax + 10% provincial tax)}}<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]] |
| [[Taxation in Canada]] |
||
|- |
|- |
||
Line 347: | Line 347: | ||
|- |
|- |
||
| {{flagcountry|Croatia}}<ref name="fita"/> |
| {{flagcountry|Croatia}}<ref name="fita"/> |
||
| 18% {{small|(for profits over 3 million [[Croatian kuna|kn]])}}<br>12% {{small|(for profits not over 3 million kn)}} |
|||
| 12% for less than 3 mil kn, 18% for more |
|||
| 12% |
| 12% |
||
| 40% |
| 40% |
||
Line 377: | Line 377: | ||
| 19%<ref name="www.agn.org">{{cite web|url=http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016CorporateTax.pdf |title=AGN Tax Brochure – 2016 Corporate Tax – A European Comparison |publisher=AGN International |date= |accessdate=2016-10-13}}</ref> |
| 19%<ref name="www.agn.org">{{cite web|url=http://agn.org/iagn/AGN_Shared_Content/Publications/EU/2016CorporateTax.pdf |title=AGN Tax Brochure – 2016 Corporate Tax – A European Comparison |publisher=AGN International |date= |accessdate=2016-10-13}}</ref> |
||
| 20.1% {{small|(15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)}}<ref>{{Cite web|url=https://www.cssz.cz/cz/pojisteni-osvc/platba-pojistneho/zalohy-na-pojistne-na-duchodove-pojisteni.htm|title=Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení|website=www.cssz.cz|access-date=2018-10-03}}</ref> |
| 20.1% {{small|(15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)}}<ref>{{Cite web|url=https://www.cssz.cz/cz/pojisteni-osvc/platba-pojistneho/zalohy-na-pojistne-na-duchodove-pojisteni.htm|title=Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení|website=www.cssz.cz|access-date=2018-10-03}}</ref> |
||
| 45.7% {{small|(peaks for employee real raw year income $90,000) |
| 45.7% {{small|(peaks for employee real raw year income $90,000)}}<br>39% {{small|(for real raw year income of $450,000)}} |
||
| 21% {{small|(standard rate)}}<ref>{{cite web|url=http://www.vatlive.com/vat-rates/international-vat-and-gst-rates/ |title=VAT LiveInternational VAT and GST rates | VAT Live |publisher=VAT Live |date= |accessdate=2013-03-24}}</ref><br>15% or 10% {{small|(reduced rates)}} |
| 21% {{small|(standard rate)}}<ref>{{cite web|url=http://www.vatlive.com/vat-rates/international-vat-and-gst-rates/ |title=VAT LiveInternational VAT and GST rates | VAT Live |publisher=VAT Live |date= |accessdate=2013-03-24}}</ref><br>15% or 10% {{small|(reduced rates)}} |
||
| [[Taxation in Czech Republic]] |
| [[Taxation in Czech Republic]] |
||
Line 383: | Line 383: | ||
| {{flagcountry|Denmark}}<ref>{{cite web |url=http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0 |title=SKAT: Income tax rates |publisher=Skat.dk |date= |accessdate=2013-02-04 |deadurl=yes |archiveurl=https://web.archive.org/web/20130220185303/http://skat.dk/SKAT.aspx?oId=1880327&vId=0 |archivedate=2013-02-20 |df= }}</ref> |
| {{flagcountry|Denmark}}<ref>{{cite web |url=http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0 |title=SKAT: Income tax rates |publisher=Skat.dk |date= |accessdate=2013-02-04 |deadurl=yes |archiveurl=https://web.archive.org/web/20130220185303/http://skat.dk/SKAT.aspx?oId=1880327&vId=0 |archivedate=2013-02-20 |df= }}</ref> |
||
| 22% |
| 22% |
||
| 39.8596% {{small|(34.63% for unemployed |
| 39.8596% {{small|(34.63% for unemployed; first [[Danish krone|DKK]]46,000 / [[United States dollar|US$]]7,245 / [[Euro|€]]6,172 per year is deductible)}}<ref name="skatdk1">{{cite web|url=http://skat.dk/skat.aspx?oid=2035568|title=Gældende skattesatser|publisher=}}</ref><ref>{{cite web|url=http://www.skm.dk/skattetal/satser/kommunal-beskatning/kommuneskatteprocenter-og-grundskyldspromiller-top-20-2018|title=Kommuneskatteprocenter og grundskyldspromiller - Top 20 - 2018 - Skatteministeriet|website=www.skm.dk}}</ref> |
||
| 55.8584%<ref name="skatdk1"/> |
| 55.8584%<ref name="skatdk1"/> |
||
| 25% |
| 25% |
||
Line 396: | Line 396: | ||
|- |
|- |
||
| {{flagcountry|Dominica}} |
| {{flagcountry|Dominica}} |
||
| 25% |
| 25%<ref>{{cite web |title=Inland Revenue Division - Dominica |url=http://www.ird.gov.dm/tax-laws/corporate-income-tax |website=Inland Revenue Division - Dominica}}</ref> |
||
| 0% |
| 0% |
||
| 35% |
| 35% |
||
Line 417: | Line 417: | ||
|- |
|- |
||
| {{flagcountry|Ecuador}} |
| {{flagcountry|Ecuador}} |
||
| |
| 25%<ref>{{cite web|url=http://www.sri.gob.ec/web/guest/declaracion-impuesto-a-la-renta-2018}}</ref> |
||
| 0% |
| 0% |
||
| 35% |
| 35% |
||
Line 424: | Line 424: | ||
|- |
|- |
||
| {{flagcountry|Egypt}}<ref>{{cite web|url=http://www.incometax.gov.eg/ |title=Income Tax law in Egypt |publisher=Incometax.gov.eg |date= |accessdate=2013-02-04}}</ref> |
| {{flagcountry|Egypt}}<ref>{{cite web|url=http://www.incometax.gov.eg/ |title=Income Tax law in Egypt |publisher=Incometax.gov.eg |date= |accessdate=2013-02-04}}</ref> |
||
| 22.5% (on taxable corporate profits) {{small|(5% on distribution of profit)}} |
|||
| 22.5% (Corporate Taxes) 5% (Distribution of Profit Taxes) |
|||
| 0% |
| 0% |
||
| 22.5% |
| 22.5% |
||
Line 452: | Line 452: | ||
|- |
|- |
||
| {{flagcountry|Estonia}}<ref name="kpmg"/> |
| {{flagcountry|Estonia}}<ref name="kpmg"/> |
||
| 0% |
| 0% {{small|+ 20% on distribution of profit}} |
||
| 20% {{small|(0% on dividends to residents)}} |
| 20% {{small|(0% on dividends to residents)}} |
||
| 20% |
| 20% |
||
Line 487: | Line 487: | ||
|- |
|- |
||
| {{flagcountry|Fiji}} |
| {{flagcountry|Fiji}} |
||
| 20% |
| 20%<ref>http://www.investmentfiji.org.fj/resources/uploads/embeds/file/2016%20INCENTIVE%20BROCHURE.pdf</ref> |
||
| 0% |
| 0% |
||
| 20% |
| 20% |
||
Line 501: | Line 501: | ||
|- |
|- |
||
| {{flagcountry|France}} |
| {{flagcountry|France}} |
||
| 15% {{small|(on profits not over [[Euro|€]]38,120)}}<br>28% {{small|(over €38,120 but not over €500,000)}}<br>31% {{small|(over €500,000)}} |
|||
| 15% (profit < €38120) - 28.00% (profit > €38120 and < 500 000€) - 31.00% (profit > 500 000€) |
|||
| 0% |
| 0% |
||
| 45% (+ tax on high incomes |
| 45% {{small|(+ 4% tax on high incomes, or incomes over €500,000)}}<ref>{{Cite web|url=http://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/france/index_en.htm|title=Income tax|website=Your Europe – Citizens|language=en|access-date=2017-03-24}}</ref> |
||
| 20% {{small|(standard rate)}}<br>10% {{small|(restaurants, transportation and tourism services)}}<br>5.5% {{small|(utilities)}}<br>2.1% {{small|(press)}} |
| 20% {{small|(standard rate)}}<br>10% {{small|(restaurants, transportation and tourism services)}}<br>5.5% {{small|(utilities)}}<br>2.1% {{small|(press)}} |
||
| [[Taxation in France]] |
| [[Taxation in France]] |
||
Line 529: | Line 529: | ||
|- |
|- |
||
| {{flagcountry|Georgia}}<ref>{{cite web|url=http://investingeorgia.org/en/georgia/taxation|title=Taxation|publisher=}}</ref> |
| {{flagcountry|Georgia}}<ref>{{cite web|url=http://investingeorgia.org/en/georgia/taxation|title=Taxation|publisher=}}</ref> |
||
| 0% (15% on distribution of profit) |
| 0% {{small|(15% on distribution of profit)}} |
||
| 20% (5% on dividend, interest and royalty) |
| 20% {{small|(5% on dividend, interest and royalty)}} |
||
| 20% (5% on dividend, interest and royalty) |
| 20% {{small|(5% on dividend, interest and royalty)}} |
||
| 18% |
| 18% |
||
| [[Taxation in Georgia (country)|Taxation in Georgia]] |
| [[Taxation in Georgia (country)|Taxation in Georgia]] |
||
Line 539: | Line 539: | ||
| {{N/A}} |
| {{N/A}} |
||
| {{N/A}} |
| {{N/A}} |
||
|3% |
| 3% |
||
| Taxation in Ghana |
| Taxation in Ghana |
||
|- |
|- |
||
Line 550: | Line 550: | ||
|- |
|- |
||
| {{flagcountry|Greece}} |
| {{flagcountry|Greece}} |
||
| 28% (+28% paid in advance & returned after 1 year |
| 28% {{small|(+ 28% paid in advance & returned after 1 year + 10% on distribution of profit)}} |
||
| 22% |
| 22% {{small|(€1,900 tax deducted if income is not over €21,000)}} |
||
| 45% |
| 45% |
||
| 24% {{small|(standard rate)}}<ref name="VAT Live"/><br>13% {{small|(health and tourism services)}}<br>6% {{small|(theater tickets, books and medicine)}}<br>{{small|For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.}} |
| 24% {{small|(standard rate)}}<ref name="VAT Live"/><br>13% {{small|(health and tourism services)}}<br>6% {{small|(theater tickets, books and medicine)}}<br>{{small|For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.}} |
||
Line 599: | Line 599: | ||
|- |
|- |
||
|{{flagcountry|Haiti}} |
|{{flagcountry|Haiti}} |
||
|30% |
|30%<ref name="import-export.societegenerale.fr">https://import-export.societegenerale.fr/en/country/haiti/presentation-taxation</ref> |
||
|0% |
|0% |
||
|30% |
|30%<ref>https://dgi.gouv.ht/wp-content/uploads/2018/01/DECLARATION-DEFINITIVE-DIMPOT-SUR-LE-REVENU-Version-Simplifiee-Categorie-Traitement-et-Salaires.pdf</ref> |
||
|10% |
|10%<ref name="import-export.societegenerale.fr"/> |
||
| Taxation in Haiti |
| Taxation in Haiti |
||
|- |
|- |
||
Line 613: | Line 613: | ||
|- |
|- |
||
| {{flagcountry|Hong Kong}}<ref name="hkird">{{cite web |url=http://www.ird.gov.hk/eng/tax/budget.htm |title=2008–09 Budget – Tax Concessions |publisher=Ird.gov.hk |date= |accessdate=2013-02-04 |archive-url=https://web.archive.org/web/20130314001613/http://www.ird.gov.hk/eng/tax/budget.htm |archive-date=2013-03-14 |dead-url=yes |df= }}</ref> |
| {{flagcountry|Hong Kong}}<ref name="hkird">{{cite web |url=http://www.ird.gov.hk/eng/tax/budget.htm |title=2008–09 Budget – Tax Concessions |publisher=Ird.gov.hk |date= |accessdate=2013-02-04 |archive-url=https://web.archive.org/web/20130314001613/http://www.ird.gov.hk/eng/tax/budget.htm |archive-date=2013-03-14 |dead-url=yes |df= }}</ref> |
||
| |
| 16.25% {{small|(on profits over [[Hong Kong dollar|HK$]]2 million)}}<br>8.25% {{small|(on profits not over HK$2 million)}} |
||
| 0% |
| 0% |
||
| 15% |
| 15% |
||
Line 621: | Line 621: | ||
| {{flagcountry|Hungary}} |
| {{flagcountry|Hungary}} |
||
| 9% |
| 9% |
||
| 15% |
| 15% |
||
| 15% |
| 15% |
||
| 27% {{small|(standard rate)}}<br>18% {{small|(reduced rate)}}<br>5% {{small|(milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)}} |
| 27% {{small|(standard rate)}}<br>18% {{small|(reduced rate)}}<br>5% {{small|(milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)}} |
||
| [[Taxation in Hungary]] |
| [[Taxation in Hungary]] |
||
Line 634: | Line 634: | ||
|- |
|- |
||
| {{flagcountry|India}} |
| {{flagcountry|India}} |
||
| |
| 34.9% {{small|(highest rate)}}<br>25% {{small|(lowest rate)}}<ref>{{cite web|title=Tax Rates|url=http://www.incometaxindia.gov.in/charts%20%20tables/tax%20rates.htm|website=www.incometaxindia.gov.in|accessdate=10 January 2018|language=en-us}}</ref> |
||
| 0% (for |
| 0% {{small|(for incomes not over [[Indian rupee|₹]]250,000)}} |
||
|30% |
|30%<ref>{{Cite web|url=https://www.incometaxindia.gov.in/charts%20%20tables/tax%20rates.htm|title=https://www.incometaxindia.gov.in/charts%20%20tables/tax%20rates.htm|website=www.incometaxindia.gov.in|language=en|access-date=2018-05-21}}</ref> |
||
|28%, 18%, 12%, 5%, 0% (varies by commodity |
|28%, 18%, 12%, 5%, 0% {{small|(varies by commodity; see |[[Goods and Services Tax (India)|GST rates in India]]}}<ref>{{Cite web|url=http://www.cbec.gov.in/htdocs-cbec/gst/goods-rates-booklet-03July2017.pdf|title=GST for GOODS|last=|first=|date=|website=|archive-url=https://web.archive.org/web/20170708225934/http://www.cbec.gov.in/htdocs%2Dcbec/gst/goods%2Drates%2Dbooklet%2D03July2017.pdf|archive-date=2017-07-08|dead-url=yes|access-date=}}</ref><ref>{{Cite web|url=http://www.cbec.gov.in/htdocs-cbec/gst/services-booklet-03July2017.pdf|title=GST for Service|last=|first=|date=|website=|archive-url=https://web.archive.org/web/20170708195617/http://www.cbec.gov.in/htdocs%2Dcbec/gst/services%2Dbooklet%2D03July2017.pdf|archive-date=2017-07-08|dead-url=yes|access-date=}}</ref> |
||
| [[Taxation in India]] |
| [[Taxation in India]] |
||
|- |
|- |
||
Line 663: | Line 663: | ||
| {{flagcountry|Ireland}} |
| {{flagcountry|Ireland}} |
||
| 12.5% |
| 12.5% |
||
| 20% (first |
| 20% {{small|(first [[Euro|€]]1,650 per year is deductible)}} |
||
| 52% (40% |
| 52% {{small|(40% income tax + 12% social insurance contributions on incomes above €70,000)}} |
||
| 23% {{small|(goods)}}<br>9%–13.5% {{small|(services)}}<br>0% {{small|(certain items of food)}} |
| 23% {{small|(goods)}}<br>9%–13.5% {{small|(services)}}<br>0% {{small|(certain items of food)}} |
||
| [[Taxation in Ireland]] |
| [[Taxation in Ireland]] |
||
Line 676: | Line 676: | ||
|- |
|- |
||
| {{flagcountry|Israel}} |
| {{flagcountry|Israel}} |
||
| 23%<ref>{{cite web|url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-israelhighlights-2019.pdf}}</ref> |
|||
⚫ | |||
Annual profit >10B ILS: 6%. |
|||
Annual profit <10B ILS: 7.5% - 24%.<ref>{{cite web|url=https://www.timesofisrael.com/israel-dangles-tax-cuts-to-attract-multinationals/|title=Israel dangles tax cuts to attract multinationals|publisher=}}</ref> |
|||
| 11.5% |
| 11.5% |
||
| 50% |
| 50% |
||
Line 686: | Line 684: | ||
| {{flagcountry|Italy}} |
| {{flagcountry|Italy}} |
||
| 27.9% (24% + 3.9% municipal) |
| 27.9% (24% + 3.9% municipal) |
||
| 23% |
| 23% {{small|(first [[Euro|€]]8,500 per year is deductible)}} |
||
| 47% |
| 47% {{small|(43% income tax + 4% special added tax)}} |
||
| 22% {{small|(standard rate)}}<br>10% {{small|(reduced rate)}}<br>4% {{small|(food and books)}} |
| 22% {{small|(standard rate)}}<br>10% {{small|(reduced rate)}}<br>4% {{small|(food and books)}} |
||
| [[Taxation in Italy]] |
| [[Taxation in Italy]] |
||
Line 699: | Line 697: | ||
|- |
|- |
||
| {{flagcountry|Jamaica}} |
| {{flagcountry|Jamaica}} |
||
| 33.3% |
| 33.3% {{small|(standard rate)}}<br>25% {{small|(reduced rate for small companies)}} |
||
| 0% |
| 0% |
||
| 25% on income over J$1,500,000 |
| 25% {{small|(on income over J$1,500,000)}} |
||
| 20% {{small|(services)}}<br>16.5% {{small|(goods)}} |
| 20% {{small|(services)}}<br>16.5% {{small|(goods)}} |
||
| Taxation in Jamaica |
| Taxation in Jamaica |
||
Line 707: | Line 705: | ||
| {{flagcountry|Japan}}<ref>{{cite news |url= https://www.reuters.com/article/2012/03/30/usa-tax-japan-idUSL2E8EU5VV20120330 |title= US displacing Japan as No 1 for highest corp taxes |work= Reuters |date= March 2012 |accessdate=2013-05-17 |first=Patrick |last=Temple-}}</ref> |
| {{flagcountry|Japan}}<ref>{{cite news |url= https://www.reuters.com/article/2012/03/30/usa-tax-japan-idUSL2E8EU5VV20120330 |title= US displacing Japan as No 1 for highest corp taxes |work= Reuters |date= March 2012 |accessdate=2013-05-17 |first=Patrick |last=Temple-}}</ref> |
||
| 29.74%<ref>{{cite news |url= https://www.reuters.com/article/us-japan-economy-tax-idUSKBN0TV02D20151212 |title= Japan to cut corporate tax rate to 29.74 percent in two stages: sources |work= Reuters |date= December 2015 |accessdate=2016-07-28}}</ref> |
| 29.74%<ref>{{cite news |url= https://www.reuters.com/article/us-japan-economy-tax-idUSKBN0TV02D20151212 |title= Japan to cut corporate tax rate to 29.74 percent in two stages: sources |work= Reuters |date= December 2015 |accessdate=2016-07-28}}</ref> |
||
| 15.105% (5.105% national + 10% local) |
| 15.105% {{small|(5.105% national + 10% local)}} |
||
| 55.945% (45.945% national + 10% local) |
| 55.945% {{small|(45.945% national + 10% local)}} |
||
| 8% |
| 8% |
||
| [[Taxation in Japan]] |
| [[Taxation in Japan]] |
||
Line 715: | Line 713: | ||
| 0% |
| 0% |
||
| 0% |
| 0% |
||
| 20% |
| 20%<ref>{{cite web|url=https://www.gov.je/LifeEvents/MovingToJersey/Pages/Tax.aspx|title=Taxation in Jersey|first=States of|last=Jersey|website=www.gov.je}}</ref> |
||
| 5%<ref>{{cite web|url=http://www.gov.je/LifeEvents/MovingToJersey/Pages/Tax.aspx|title=Taxation in Jersey|first=States of|last=Jersey|website=www.gov.je}}</ref> |
| 5%<ref>{{cite web|url=http://www.gov.je/LifeEvents/MovingToJersey/Pages/Tax.aspx|title=Taxation in Jersey|first=States of|last=Jersey|website=www.gov.je}}</ref> |
||
| Taxation in Jersey |
| Taxation in Jersey |
||
Line 729: | Line 727: | ||
| 20%<ref name="kpmg.com"/><ref name="AfghKazCorp"/> |
| 20%<ref name="kpmg.com"/><ref name="AfghKazCorp"/> |
||
| 10% |
| 10% |
||
| 10% (for residents) |
| 10% {{small|(for residents)}}<br>15% {{small|(for non-residents)}} |
||
| 12% |
| 12% |
||
| [[Taxation in Kazakhstan]] |
| [[Taxation in Kazakhstan]] |
||
Line 736: | Line 734: | ||
| 30%<ref name="kpmg.com"/> |
| 30%<ref name="kpmg.com"/> |
||
| 10% |
| 10% |
||
| 30% {{small|(for citizens)}}<br>35% {{small|(for non-citizens}} |
|||
| 30% citizens, 35% foreigners |
|||
| 16% {{small|(standard rate)}}<br>12% {{small|(electricity and fuel)}}<br>0% {{small|(food)}} |
| 16% {{small|(standard rate)}}<br>12% {{small|(electricity and fuel)}}<br>0% {{small|(food)}} |
||
| Taxation in Kenya |
| Taxation in Kenya |
||
Line 754: | Line 752: | ||
| Taxation in Kuwait |
| Taxation in Kuwait |
||
|- |
|- |
||
⚫ | |||
⚫ | |||
⚫ | |||
⚫ | | 6% + 1.8%<ref name=taxrateenfmnt>[http://taxinfo.nts.go.kr/docs/customer/law/statuteTax_jomun_detail.jsp?log_law_kind=조세법령&log_law_id=001585&log_law_nm=국세징수법&gubun=1&jomun_law_id=001585&law_nm=국세징수법&plaw_id=001585&public_ilja=20141119&public_no=12844&leg_revi_gubun=null&law_type_gubun=1 "Tax law enforcement system korea (nts.go.kr)" section 3]</ref> |
||
⚫ | |||
⚫ | |||
⚫ | |||
|- |
|||
⚫ | |||
| 25% |
| 25% |
||
| 0% |
| 0% |
||
Line 767: | Line 758: | ||
| 4% {{small|(highest rate)}}<br>2% {{small|(lowest rate)}} |
| 4% {{small|(highest rate)}}<br>2% {{small|(lowest rate)}} |
||
| [[Taxation in North Korea]] |
| [[Taxation in North Korea]] |
||
⚫ | |||
⚫ | |||
⚫ | |||
⚫ | | 6% + 1.8%<ref name=taxrateenfmnt>[http://taxinfo.nts.go.kr/docs/customer/law/statuteTax_jomun_detail.jsp?log_law_kind=조세법령&log_law_id=001585&log_law_nm=국세징수법&gubun=1&jomun_law_id=001585&law_nm=국세징수법&plaw_id=001585&public_ilja=20141119&public_no=12844&leg_revi_gubun=null&law_type_gubun=1 "Tax law enforcement system korea (nts.go.kr)" section 3]</ref> |
||
⚫ | |||
⚫ | |||
⚫ | |||
|- |
|- |
||
| {{flagcountry|Kyrgyzstan}} |
| {{flagcountry|Kyrgyzstan}} |
||
Line 783: | Line 781: | ||
|- |
|- |
||
| {{flagcountry|Latvia}} |
| {{flagcountry|Latvia}} |
||
| 0% |
| 0% {{small|(20% on distribution of profit)}}<ref>{{cite web|url=https://www.company-taxes.info/corporate-income-tax-latvia/company-income-tax|title=Company income tax}}</ref> |
||
| 23% |
| 23%<ref>{{cite web|url=http://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/latvia/index_en.htm|title=Income tax|website=Your Europe – Citizens}}</ref> |
||
| 23% |
| 23% |
||
| 21%<ref>[http://www.baltic-legal.com/taxes-in-latvia-eng.htm Baltic Legal the law service in Baltic states] Baltic Legal, 6 August 2012</ref> |
| 21%<ref>[http://www.baltic-legal.com/taxes-in-latvia-eng.htm Baltic Legal the law service in Baltic states] Baltic Legal, 6 August 2012</ref> |
||
Line 804: | Line 802: | ||
|- |
|- |
||
| {{flagcountry|Liberia}} |
| {{flagcountry|Liberia}} |
||
| 25% |
| 25%<ref>https://shieldgeo.com/payroll-tax-liberia/#tax_figures</ref> |
||
| {{N/A}} |
| {{N/A}} |
||
| {{N/A}} |
| {{N/A}} |
||
Line 834: | Line 832: | ||
| 29.22% |
| 29.22% |
||
| 6% |
| 6% |
||
| 52.45% |
| 52.45% {{small|(40%<ref>{{cite web|url=http://www.impotsdirects.public.lu/az/t/tarif_pers/index.html |title=Administration des contributions directes du Grand-Duché de Luxembourg : Tarif applicable aux personnes physiques (impôt sur le revenu)|publisher=Administration des Contributions Directes |date= |accessdate=2013-03-27}}</ref> + 12.45% social security charges)}}<ref>{{cite web|url=http://www.ccss.lu/cotisations/parametres-sociaux/ |title=Paramètres sociaux – CCSS|publisher=Centre commun de la sécurité sociale |date= |accessdate=2013-03-27}} (50% maladie, 100% dépendance, 50% pension)</ref> |
||
| 17% |
| 17% |
||
| Taxation in Luxembourg |
| Taxation in Luxembourg |
||
Line 860: | Line 858: | ||
|- |
|- |
||
| {{flagcountry|Malaysia}}<ref name="kpmg"/> |
| {{flagcountry|Malaysia}}<ref name="kpmg"/> |
||
⚫ | |||
| 18–24% |
|||
| 0% |
| 0% |
||
| 28% |
| 28% {{small|+ 11% for [[Employees Provident Fund (Malaysia)|EPF]]<ref>{{Cite web|url=http://www.kwsp.gov.my/portal/en/web/kwsp/home|title=KWSP – Home – KWSP|website=www.kwsp.gov.my|language=ms-MY|access-date=2017-09-06}}</ref> + 1.2% for [[Employees' Social Security Act 1969|SOCSO]]}}<ref>{{Cite news|url=https://www.perkeso.gov.my/en/social-security-protection/employer-employee-eligibilty/rate-of-contributions.html|title=Rate Of Contributions|access-date=2017-09-06|language=en-gb|archive-url=https://web.archive.org/web/20170907080032/https://www.perkeso.gov.my/en/social-security-protection/employer-employee-eligibilty/rate-of-contributions.html|archive-date=2017-09-07|dead-url=yes|df=}}</ref> |
||
⚫ | |||
| 5% - 10% on Goods |
|||
⚫ | |||
| Taxation in Malaysia |
| Taxation in Malaysia |
||
|- |
|- |
||
| {{flagcountry|Maldives}}<ref>{{cite web|url=http://www.mira.gov.mv/Laws_regulations.aspx |title=Maldives Inland Revenue Authority |publisher=MIRA |date= |accessdate=2013-02-04}}</ref> |
| {{flagcountry|Maldives}}<ref>{{cite web|url=http://www.mira.gov.mv/Laws_regulations.aspx |title=Maldives Inland Revenue Authority |publisher=MIRA |date= |accessdate=2013-02-04}}</ref> |
||
| |
| 15% {{small|(highest rate)}}<br>8% {{small|(lowest rate)}}<ref>http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf</ref> |
||
| 0% |
| 0% |
||
| 15% (0% for |
| 15% {{small|(0% for expatriates)}} |
||
| 6%<ref>http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf</ref> |
| 6%<ref>http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf</ref> |
||
| Taxation in Maldives |
| Taxation in Maldives |
||
Line 882: | Line 879: | ||
|- |
|- |
||
| {{flagcountry|Malta}} |
| {{flagcountry|Malta}} |
||
| |
| 10% {{small|(highest rate)}}<br>0% {{small|(lowest rate)}}<br>{{small|(35% pre-rebate)}}<ref name="kpmg.com"/> |
||
| 0% |
| 0% |
||
| 35% |
| 35% |
||
Line 890: | Line 887: | ||
| {{flagcountry|Marshall Islands}} |
| {{flagcountry|Marshall Islands}} |
||
| {{N/A}} |
| {{N/A}} |
||
| 0% |
|||
|0%, 8% on employees of resident companies |
|||
|12% |
| 12%<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|(highest rate)}}<br>2% {{small|(lowest rate)}} |
| 4% {{small|(highest rate)}}<br>2% {{small|(lowest rate)}} |
||
| Taxation in Marshall Islands |
| Taxation in Marshall Islands |
||
Line 904: | Line 901: | ||
| {{flagcountry|Mauritius}} |
| {{flagcountry|Mauritius}} |
||
| 15% |
| 15% |
||
| 15% |
| 15% |
||
| 15% |
| 15% |
||
| 15% |
| 15% |
||
Line 912: | Line 909: | ||
| 30%<ref name=mexdeloitte>[http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Mexico.pdf "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche] {{webarchive|url=https://web.archive.org/web/20131002110408/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Mexico.pdf |date=2013-10-02 }}</ref> |
| 30%<ref name=mexdeloitte>[http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Mexico.pdf "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche] {{webarchive|url=https://web.archive.org/web/20131002110408/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Mexico.pdf |date=2013-10-02 }}</ref> |
||
| 1.92% |
| 1.92% |
||
| 35% + reduction of deductions (topes) |
| 35% {{small|+ reduction of deductions (topes)}} |
||
| 16% |
| 16% |
||
| Taxation in Mexico |
| Taxation in Mexico |
||
Line 918: | Line 915: | ||
| {{flagcountry|Moldova}}<ref name="kpmg"/> |
| {{flagcountry|Moldova}}<ref name="kpmg"/> |
||
| 12% |
| 12% |
||
| 12% |
| 12%<ref>https://monitorul.fisc.md/editorial/edinaya-stavka-podohodnogo-naloga-s-fizicheskih-lic.html</ref> |
||
| 12% (+24% social security) |
| 12% {{small|(+ 24% for social security)}} |
||
| 20% {{small|(standard rate)}}<br>10% {{small|([[HoReCa]])}} |
| 20% {{small|(standard rate)}}<br>10% {{small|([[HoReCa]])}} |
||
| Taxation in Moldova |
| Taxation in Moldova |
||
Line 939: | Line 936: | ||
| {{flagcountry|Montenegro}} |
| {{flagcountry|Montenegro}} |
||
| 9%<ref>{{cite web|url=http://www.mf.gov.me/ResourceManager/FileDownload.aspx?rid=183337&rType=2&file=Law%20on%20Corporate%20Profit%20Tax%20-%20OG%20of%20MN%2061-13%20EN.docx|title=Montenegro Corporate Tax Law|publisher=}}</ref><ref name="mipa.co.me">{{cite web|url=https://montenegroguides.co/business-finance/tax-guide/|title=Montenegro Tax Guide|last=|first=|date=January 20, 2019|website=Montenegro Guides|access-date=|df=}}</ref> |
| 9%<ref>{{cite web|url=http://www.mf.gov.me/ResourceManager/FileDownload.aspx?rid=183337&rType=2&file=Law%20on%20Corporate%20Profit%20Tax%20-%20OG%20of%20MN%2061-13%20EN.docx|title=Montenegro Corporate Tax Law|publisher=}}</ref><ref name="mipa.co.me">{{cite web|url=https://montenegroguides.co/business-finance/tax-guide/|title=Montenegro Tax Guide|last=|first=|date=January 20, 2019|website=Montenegro Guides|access-date=|df=}}</ref> |
||
| 9% (first |
| 9% {{small|(first [[Euro|€]]720)}}<ref name="mipa.co.me"/> |
||
| 12.65% (11% national tax + 15% municipality surtax on income tax)<ref name="mipa.co.me"/> |
| 12.65% {{small|(11% national tax + 15% municipality surtax on income tax)}}<ref name="mipa.co.me"/> |
||
| 11%<ref>{{cite web|url=https://home.kpmg.com/xx/en/home/insights/2015/11/montenegro-income-tax.html|title=Montenegro - Income Tax|date=26 February 2018|website=KPMG}}</ref> |
| 11%<ref>{{cite web|url=https://home.kpmg.com/xx/en/home/insights/2015/11/montenegro-income-tax.html|title=Montenegro - Income Tax|date=26 February 2018|website=KPMG}}</ref> |
||
| [[Economy of Montenegro|Taxation in Montenegro]] |
| [[Economy of Montenegro|Taxation in Montenegro]] |
||
Line 952: | Line 949: | ||
|- |
|- |
||
| {{flagcountry|Morocco}} |
| {{flagcountry|Morocco}} |
||
| |
| 31% {{small|(highest rate)}}<br>10% {{small|(lowest rate)}}<ref name="kpmg.com"/><ref name=":0">{{Cite web|url=https://www.finances.gov.ma/Docs/2016/DGI/cgi_2015_fra.pdf|title=code générale des impots (2017)|last=|first=|date=|website=|access-date=}}</ref> |
||
| 0% |
| 0% |
||
| |
| 20%<ref name=":0" /> |
||
| |
| 20% {{small|(standard rate)}}<br>14%, 10%, 7% {{small|(reduced rates)}}<ref>{{cite web|url=http://taxsummaries.pwc.com/ID/Morocco-Corporate-Other-taxes|title=Morocco Corporate - Other taxes|date=26 February 2018|website=PWC}}</ref> |
||
| Taxation in Morocco |
| Taxation in Morocco |
||
|- |
|- |
||
Line 973: | Line 970: | ||
|- |
|- |
||
| {{flagcountry|Namibia}} |
| {{flagcountry|Namibia}} |
||
| 32% |
| 32%<ref name="auto1">{{cite web|url=https://www.pwc.com/na/en/assets/pdf/namibia-tax-reference-and-rate-card-2017.pdf|website=PriceWaterhouseCoopers Namibia|publisher=PWC Namibia|accessdate=2018-05-08|date= |title=Namibia Tax Reference and Rate Card 2017}}</ref> |
||
| 0% |
| 0%<ref name="auto1"/> |
||
| 37% |
| 37%<ref name="auto1"/> |
||
| 15%<ref name="auto1"/> |
| 15%<ref name="auto1"/> |
||
| [[Taxation in Namibia]] |
| [[Taxation in Namibia]] |
||
Line 987: | Line 984: | ||
|- |
|- |
||
| {{flagcountry|Nepal}} |
| {{flagcountry|Nepal}} |
||
| 30% {{small|(higher rate for financial companies)}} /<br>25% {{small|(standard rate)}} /<br>20% {{small|(reduced rate for manufacturing companies)}}<br>{{small|(+ 5% on profit distribution + 10% mandatory bonus to employees)}}</small> |
|||
| 45% <small>(roughly)</small> = |
|||
| 0% {{small|+ 1% social security tax}}</small> |
|||
<small>(Main Tax of 30% for Finance, 25% for Normal Business including IT or Services,</small> <small>20% for Manufacturing)</small> + <small>(5% on profit distribution)</small> + <small>(10% Mandatory Bonus to Employees)</small> |
|||
|50% <small>for single &</small> 36% <small>for married<ref>{{Cite web|url=https://thehimalayantimes.com/business/new-income-tax-slab-introduced/|title=New income tax slab introduced|date=2018-05-30|website=The Himalayan Times|language=en-US|access-date=2019-06-23}}</ref></small>''(<small>Above around 18k USD per year.)</small>'' |
|||
30%''<small>(Above around 11.7k USD per year.)</small>'' |
|||
20%''<small>(Above around 1.8k USD per year.)</small>'' |
|||
10%''<small>(Above around 900 USD per year.)</small>'' |
|||
1% <small>Social Security Tax Mandatory</small> |
|||
| 50%<ref>{{cite web|url=https://thehimalayantimes.com/business/new-income-tax-slab-introduced/|title=New income tax slab introduced|date=30 May 2018|publisher=}}</ref> |
| 50%<ref>{{cite web|url=https://thehimalayantimes.com/business/new-income-tax-slab-introduced/|title=New income tax slab introduced|date=30 May 2018|publisher=}}</ref> |
||
| 13% ( |
| 13% {{small|(standard rate)}}<ref>[http://www.kantipuronline.com/kolnews.php?&nid=29284 eKantipur.com] {{webarchive |url=https://web.archive.org/web/20070712113703/http://www.kantipuronline.com/kolnews.php?&nid=29284 |date=July 12, 2007 }}</ref><br>288% {{small|(for imported vehicles)}}<ref>{{Cite web|url=http://grassrootsnews.tv/2018/02/10/why-nepal-has-the-highest-vehicle-import-tax-in-the-world/|title=Nepal’s Extravagant 288% Import Tax|last=Loecken|first=Benjamin J.|date=2018-02-10|website=Grassroots News International|language=en-US|access-date=2019-06-23}}</ref><br /> |
||
288% (For Vehicle Import)<ref>{{Cite web|url=http://grassrootsnews.tv/2018/02/10/why-nepal-has-the-highest-vehicle-import-tax-in-the-world/|title=Nepal’s Extravagant 288% Import Tax|last=Loecken|first=Benjamin J.|date=2018-02-10|website=Grassroots News International|language=en-US|access-date=2019-06-23}}</ref><br /> |
|||
| Taxation in Nepal |
| Taxation in Nepal |
||
|- |
|- |
||
| {{flagcountry|Netherlands}} |
| {{flagcountry|Netherlands}} |
||
| 25% {{small|(on profits over [[Euro|€]]250,001)}}<br>20% {{small|(not over €250,000)}} |
|||
| 20% on first €250,000 profit. |
|||
⚫ | |||
25% on €250,001+ profit |
|||
⚫ | |||
⚫ | |||
⚫ | |||
| 21% {{small|(standard rate)}}<br>9% {{small|(essential and selected goods)}} |
| 21% {{small|(standard rate)}}<br>9% {{small|(essential and selected goods)}} |
||
| [[Taxation in the Netherlands]] |
| [[Taxation in the Netherlands]] |
||
Line 1,028: | Line 1,013: | ||
| 30% |
| 30% |
||
| 0% |
| 0% |
||
| 25% on local income of non-residents |
| 40%<br>25% {{small|(on local income of non-residents)}}<ref> |
||
40%<ref> |
|||
{{cite web |
{{cite web |
||
| url = http://www.pwc.com/nc/en/doing-business-in-new-caledonia/personal-taxation-guide.jhtml |
| url = http://www.pwc.com/nc/en/doing-business-in-new-caledonia/personal-taxation-guide.jhtml |
||
Line 1,088: | Line 1,072: | ||
| date = 5 October 2010 |
| date = 5 October 2010 |
||
}}</ref> |
}}</ref> |
||
| 23% |
| 23%<ref name="regjeringen.no">{{cite web | url = https://www.regjeringen.no/no/tema/okonomi-og-budsjett/skatter-og-avgifter/skattesatser-2018/id2575161/| title=Skattesatser 2018 |language=no|website=regjeringen.no}}</ref> |
||
| 0% |
| 0% |
||
| 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions |
| 23% {{small|+ 8.2% + top tax (from 1.4% to 15.4%) minus deductions}}<ref name="regjeringen.no"/> |
||
| 25% {{small|(standard rate)}}<br>15% {{small|(food and drink in shops)}}<br>10% {{small|(transportation, cinema and hotel services)}}<br> |
| 25% {{small|(standard rate)}}<br>15% {{small|(food and drink in shops)}}<br>10% {{small|(transportation, cinema and hotel services)}}<br> |
||
| [[Taxation in Norway]] |
| [[Taxation in Norway]] |
||
Line 1,165: | Line 1,149: | ||
|- |
|- |
||
| {{flagcountry|Poland}}<ref name=PolandKPMG>{{cite web|url=https://home.kpmg/xx/en/home/insights/2018/11/tnf-poland-income-tax-legislation-signed.html|title=Poland: Income tax legislation enacted|website=KPMG|accessdate=June 15, 2019}}</ref> |
| {{flagcountry|Poland}}<ref name=PolandKPMG>{{cite web|url=https://home.kpmg/xx/en/home/insights/2018/11/tnf-poland-income-tax-legislation-signed.html|title=Poland: Income tax legislation enacted|website=KPMG|accessdate=June 15, 2019}}</ref> |
||
| 19% (9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of |
| 19% {{small|(9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of [[Euro|€]]1.2 million and that have "small taxpayer" status)}}<ref name=PolandKPMG /> |
||
| 0% |
| 0% |
||
| 32% (or optional 19% flat rate for self-employed) |
| 32% {{small|(or optional 19% flat rate for self-employed)}} |
||
| 23% {{small|(standard rate)}}<br>8% or 5% {{small|(reduced rates)}} |
| 23% {{small|(standard rate)}}<br>8% or 5% {{small|(reduced rates)}} |
||
| [[Taxation in Poland]] |
| [[Taxation in Poland]] |
||
Line 1,174: | Line 1,158: | ||
| 21% |
| 21% |
||
| 14.5% |
| 14.5% |
||
| 48% + 11% social security |
| 48% {{small|+ 11% social security}} |
||
| 23% {{small|(standard rate)}}<br>13% or 6% {{small|(standard rate)}}<br>15%, 9% or 4% {{small|([[Madeira]] and [[Açores]])}}<br> |
| 23% {{small|(standard rate)}}<br>13% or 6% {{small|(standard rate)}}<br>15%, 9% or 4% {{small|([[Madeira]] and [[Açores]])}}<br> |
||
| [[Taxation in Portugal]] |
| [[Taxation in Portugal]] |
||
Line 1,180: | Line 1,164: | ||
| {{flagcountry|Puerto Rico}} |
| {{flagcountry|Puerto Rico}} |
||
| 20%<ref name=corptaxdeloitte>[http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/matrices/dttl_corporate_tax_rates_2012.pdf "Corporate Tax Rates 2012" Deloitte & Touche] {{webarchive|url=https://web.archive.org/web/20131002110510/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/matrices/dttl_corporate_tax_rates_2012.pdf |date=2013-10-02 }}</ref> |
| 20%<ref name=corptaxdeloitte>[http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/matrices/dttl_corporate_tax_rates_2012.pdf "Corporate Tax Rates 2012" Deloitte & Touche] {{webarchive|url=https://web.archive.org/web/20131002110510/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/matrices/dttl_corporate_tax_rates_2012.pdf |date=2013-10-02 }}</ref> |
||
| 0% (16% |
| 0% {{small|(16% proposed)}} |
||
| 33.34% |
| 33.34% |
||
| 11.5% |
| 11.5% |
||
Line 1,193: | Line 1,177: | ||
|- |
|- |
||
| {{flagcountry|Romania}} |
| {{flagcountry|Romania}} |
||
| 16% (or |
| 16% {{small|(or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)}}<ref name="mediafax.ro">{{cite web|url=http://www.mediafax.ro/politic/revolutia-fiscala-guvernul-a-adoptat-ordonanta-de-urgenta-care-modifica-esential-codul-fiscal-mesajul-lui-tudose-s-au-inflamat-niste-multinationale-sindicatele-sesizeaza-avocatul-poporului-16811305|title=Revoluţia fiscală - Guvernul a adoptat ordonanţa de urgenţă care modifică esenţial Codul Fiscal/ Mesajul lui Tudose: S-au inflamat nişte multinaţionale/ Sindicatele sesizează Avocatul Poporului|publisher=}}</ref> |
||
| 10% |
| 10%<ref name="mediafax.ro"/> |
||
| 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 |
| 10% {{small|(+ 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 × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over [[Romanian leu|RON]] 22,800 for the whole year)}}<ref name="mediafax.ro"/> |
||
| 19% {{small|(standard rate)}}<br>9% {{small|((food, medicines, books, newspapers and hotel services)}}<br>5% {{small|(reduced rate)}}<br><ref name="fita"/> |
| 19% {{small|(standard rate)}}<br>9% {{small|((food, medicines, books, newspapers and hotel services)}}<br>5% {{small|(reduced rate)}}<br><ref name="fita"/> |
||
| Taxation in Romania |
| Taxation in Romania |
||
Line 1,205: | Line 1,189: | ||
2.9% – social security charges (1.8% – for non-citizens), 5.1% – medicare; |
2.9% – social security charges (1.8% – for non-citizens), 5.1% – medicare; |
||
totaling: 34% + 13% = 47%) |
totaling: 34% + 13% = 47%)<ref>{{Cite web|url=http://docs.cntd.ru/document/902167485|title=О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный фонд обязательного медицинского страхования (с изменениями на 19 декабря 2016 года) (утратил силу с 01.01.2017 на основании Федерального закона от 03.07.2016 N 250-ФЗ), Федеральный закон от 24 июля 2009 года №212-ФЗ|last=|first=|date=|website=docs.cntd.ru|access-date=2017-12-22|quote=1) Пенсионный фонд Российской Федерации – 26 процентов; 2) Фонд социального страхования Российской Федерации – 2,9 процента; 2.1) Фонд социального страхования Российской Федерации – 1,8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства, временно пребывающих в Российской Федерации....; 3) Федеральный фонд обязательного медицинского страхования – с 1 января 2012 года – 5,1 процента}}</ref> |
||
| 20% {{small|(standard rate)}}<br>10% {{small|(books, certain items of food and children goods)}}<br>0% {{small|(house or flat)}} |
| 20% {{small|(standard rate)}}<br>10% {{small|(books, certain items of food and children goods)}}<br>0% {{small|(house or flat)}} |
||
| [[Taxation in Russia]] |
| [[Taxation in Russia]] |
||
Line 1,268: | Line 1,252: | ||
| 0%<ref>{{cite web|url=http://www.sark.co.uk/island-life/|title=Meet the Locals and learn about life on the Island of Sark – Sark Island Tourism|date=31 August 2011|publisher=}}</ref> |
| 0%<ref>{{cite web|url=http://www.sark.co.uk/island-life/|title=Meet the Locals and learn about life on the Island of Sark – Sark Island Tourism|date=31 August 2011|publisher=}}</ref> |
||
| 0% |
| 0% |
||
| 0% |
| 0% {{small|(Note: There are taxes on property and personal capital, maximum at £6,500.)}} |
||
| 0% |
| 0% |
||
| Taxation in Sark |
| Taxation in Sark |
||
Line 1,274: | Line 1,258: | ||
| {{flagcountry|Saudi Arabia}}<ref>[http://www.deloittewebguides.com/index.asp?country_id=470000047&layout=countrySnapshotDtt&rf=0 International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu]{{dead link|date=February 2013}}</ref> |
| {{flagcountry|Saudi Arabia}}<ref>[http://www.deloittewebguides.com/index.asp?country_id=470000047&layout=countrySnapshotDtt&rf=0 International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu]{{dead link|date=February 2013}}</ref> |
||
|5% |
|5% |
||
| 2.5% {{small|(capital assets of natives/[[Zakat]])}}<br>0% {{small|(foreigners)}} |
|||
| 0% (foreigners)<br>[[Zakat]] 2.5% on capital assets (natives) |
|||
| 2.5% {{small|(capital assets of natives/[[Zakat]])}}<br>0% {{small|(foreigners)}} |
|||
| 0% (foreigners)<br>[[Zakat]] 2.5% on capital assets (natives) |
|||
| 5% |
| 5% |
||
| Taxation in Saudi Arabia |
| Taxation in Saudi Arabia |
||
Line 1,289: | Line 1,273: | ||
| 15%<ref>[https://web.archive.org/web/20130319072601/http://www.poreskauprava.gov.rs/pdf/PorezNaDobitPravnihLica.pdf Corporate tax law (Serbian)] + 10% on withdrawal</ref> |
| 15%<ref>[https://web.archive.org/web/20130319072601/http://www.poreskauprava.gov.rs/pdf/PorezNaDobitPravnihLica.pdf Corporate tax law (Serbian)] + 10% on withdrawal</ref> |
||
| 10% |
| 10% |
||
| 25% (additional contributions for state health, pension and unemployment funds)<ref>{{cite web|url=http://www.poreskauprava.gov.rs/fizicka-lica/pregled-propisa/zakoni/172/zakon-o-porezu-na-dohodak-gradjana.html|title=Закон о порезу на доходак грађана|publisher=}}</ref> |
| 25% {{small|(additional contributions for state health, pension and unemployment funds)}}<ref>{{cite web|url=http://www.poreskauprava.gov.rs/fizicka-lica/pregled-propisa/zakoni/172/zakon-o-porezu-na-dohodak-gradjana.html|title=Закон о порезу на доходак грађана|publisher=}}</ref> |
||
| 20% {{small|(standard rate)}}<ref>[http://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/2012/2707-12Lat.pdf]</ref><br>8% or 0% {{small|(reduced rates)}} |
| 20% {{small|(standard rate)}}<ref>[http://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/2012/2707-12Lat.pdf]</ref><br>8% or 0% {{small|(reduced rates)}} |
||
| [[Taxation in Serbia]] |
| [[Taxation in Serbia]] |
||
|- |
|- |
||
| {{flagcountry|Seychelles}} |
| {{flagcountry|Seychelles}} |
||
| 40% {{small|(highest rate)}}<br>33% {{small|(lowest rate)}} |
|||
| 33-40% |
|||
| 15% |
| 15% |
||
| 15% |
| 15% |
||
Line 1,310: | Line 1,294: | ||
| 17%<ref>{{cite web|url=http://www.iras.gov.sg/irasHome/page04.aspx?id=410 |title=Tax rates & tax exemption schemes |publisher=Inland Revenue Authority of Singapore |date= |accessdate=2014-08-05}}</ref> |
| 17%<ref>{{cite web|url=http://www.iras.gov.sg/irasHome/page04.aspx?id=410 |title=Tax rates & tax exemption schemes |publisher=Inland Revenue Authority of Singapore |date= |accessdate=2014-08-05}}</ref> |
||
| 0% |
| 0% |
||
| 22% ( |
| 22% {{small|(+ 20% tax on pension) |
||
| 7% |
| 7% |
||
| [[Taxation in Singapore]] |
| [[Taxation in Singapore]] |
||
Line 1,351: | Line 1,335: | ||
| {{flagcountry|South Africa}} |
| {{flagcountry|South Africa}} |
||
| 28%<ref>{{cite web|url=http://www.sars.co.za/Tools/Documents/DocumentDownload.asp?FileID=66401 |title=South Africa budget |date= |accessdate=2013-02-04}}</ref> |
| 28%<ref>{{cite web|url=http://www.sars.co.za/Tools/Documents/DocumentDownload.asp?FileID=66401 |title=South Africa budget |date= |accessdate=2013-02-04}}</ref> |
||
| 0% (below threshold) |
| 0% {{small|(below threshold)}} |
||
| 45% |
| 45% |
||
| 15%<ref>{{Cite news|url=https://www.fin24.com/Budget/south-africans-to-pay-higher-vat-for-first-time-in-two-decades-20180221|title=South Africans to pay higher VAT for first time in two decades|work=Fin24|access-date=2018-02-21}}</ref> |
| 15%<ref>{{Cite news|url=https://www.fin24.com/Budget/south-africans-to-pay-higher-vat-for-first-time-in-two-decades-20180221|title=South Africans to pay higher VAT for first time in two decades|work=Fin24|access-date=2018-02-21}}</ref> |
||
Line 1,364: | Line 1,348: | ||
|- |
|- |
||
| {{flagcountry|Spain}}<ref name="kpmg"/> |
| {{flagcountry|Spain}}<ref name="kpmg"/> |
||
| 25% (4% Canary Islands) |
| 25% {{small|(in mainland)}}<br>4% {{small|(in [[Canary Islands]])}} |
||
| 0% (below €12,000) |
| 0% {{small|(below €12,000)}} |
||
| 45% |
| 45% |
||
| 21% {{small|(standard rate)}}<br>10% or 4% {{small|(reduced rates)}}<br> |
| 21% {{small|(standard rate)}}<br>10% or 4% {{small|(reduced rates)}}<br> |
||
Line 1,371: | Line 1,355: | ||
|- |
|- |
||
| {{flagcountry|Sri Lanka}}<ref name="kpmg"/> |
| {{flagcountry|Sri Lanka}}<ref name="kpmg"/> |
||
| |
| 30% {{small|(highest rate)}}<br>15% {{small|(lowest rate)}}<ref name="kpmg.com"/> |
||
| 0% |
| 0% |
||
| 15% ( |
| 15% {{small|(if annual income is more than [[Sri Lankan rupee|LKR]] 2.5 million)}} |
||
| 12% {{small|(standard rate)}}<br>8% or 0% {{small|(reduced rates)}}<br> |
| 12% {{small|(standard rate)}}<br>8% or 0% {{small|(reduced rates)}}<br> |
||
| Taxation in Sri Lanka |
| Taxation in Sri Lanka |
||
Line 1,393: | Line 1,377: | ||
| {{flagcountry|Sweden}} |
| {{flagcountry|Sweden}} |
||
| 21.4%<ref>{{cite web|url=https://www.ekonomifakta.se/Fakta/Skatter/Skatt-pa-foretagande-och-kapital/Bolagsskatt/|title=Bolagsskatt - Internationellt |publisher=ekonomifakta.se |date=2019-04-12 |accessdate=2019-04-29}}</ref> |
| 21.4%<ref>{{cite web|url=https://www.ekonomifakta.se/Fakta/Skatter/Skatt-pa-foretagande-och-kapital/Bolagsskatt/|title=Bolagsskatt - Internationellt |publisher=ekonomifakta.se |date=2019-04-12 |accessdate=2019-04-29}}</ref> |
||
| 32% (first US$1 |
| 32% {{small|(first US$1,930 per year is deductible)}} |
||
| 57% |
| 57% {{small|(32% average municipality income tax + 25% state income tax)}}<ref>{{cite web|url=http://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/Kommunalskatter/ |title=Totala kommunala skattesatsen ökar marginellt 2017 |publisher=scb.se |date=2016-12-15 |accessdate=2017-11-29}}</ref><ref>{{cite web|url=https://www.skatteverket.se/omoss/varverksamhet/statistikochhistorik/skattpaarbete/kommunalochstatliginkomstskatt.4.3152d9ac158968eb8fd2a1d.html?q=statlig+inkomstskatt |title=Kommunal och statlig inkomstskatt |publisher=skatteverket.se |date=2016-12-03 |accessdate=2017-11-29}}</ref> |
||
| 25% {{small|(standard rate)}}<br>12% or 6% {{small|(reduced rate)}}<ref>{{cite web|url=http://www.skatteverket.se/skatter/mervardesskattmoms/2512eller6moms.4.7459477810df5bccdd480005156.html |title=VAT rates Sweden – Skatteverket |publisher=Skatteverket.se |date=2010-01-23 |accessdate=2013-02-04}}</ref> |
| 25% {{small|(standard rate)}}<br>12% or 6% {{small|(reduced rate)}}<ref>{{cite web|url=http://www.skatteverket.se/skatter/mervardesskattmoms/2512eller6moms.4.7459477810df5bccdd480005156.html |title=VAT rates Sweden – Skatteverket |publisher=Skatteverket.se |date=2010-01-23 |accessdate=2013-02-04}}</ref> |
||
| [[Taxation in Sweden]] |
| [[Taxation in Sweden]] |
||
Line 1,401: | Line 1,385: | ||
| 17.92%<ref name="kpmg.com"/> |
| 17.92%<ref name="kpmg.com"/> |
||
| 0% |
| 0% |
||
| 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)}} |
| 11.5% {{small|(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)}} |
| 7.7% {{small|(standard rate)}}<br>3.8% or 2.5% {{small|(reduced rates)}} |
||
| [[Taxation in Switzerland]] |
| [[Taxation in Switzerland]] |
||
Line 1,419: | Line 1,403: | ||
| [[Taxation in Taiwan]] |
| [[Taxation in Taiwan]] |
||
|- |
|- |
||
| {{flagcountry|Tajikistan}} |
| {{flagcountry|Tajikistan}}<ref>{{cite web|url=https://www2.deloitte.com/content/dam/Deloitte/kz/Documents/tajikistan/Tax%20and%20Investment%20Guide_TJ_2016.pdf|title=Tax and Investment Guide_TJ_2016|date=|publisher=deloitte.tj}}</ref> |
||
| 13% |
| 13%<br>25% {{small|(non-residents)}} |
||
| 5% |
| 5% |
||
| 13% |
| 13%<br>25% {{small|(non-residents)}} |
||
| 18% |
| 18% |
||
| Taxation in Tajikistan |
| Taxation in Tajikistan |
||
Line 1,513: | Line 1,497: | ||
| 18% |
| 18% |
||
| 18% |
| 18% |
||
| 18% |
| 18%<ref>{{cite web|url=https://www.contactukraine.com/taxation/individual-tax-in-ukraine|title=18|date=1 January 2016|publisher=}}</ref> |
||
| 20% {{small|(standard rate)}}<br>7% or 0% {{small|(reduced rates)}} |
| 20% {{small|(standard rate)}}<br>7% or 0% {{small|(reduced rates)}} |
||
| [[Taxation in Ukraine]] |
| [[Taxation in Ukraine]] |
||
Line 1,525: | Line 1,509: | ||
|- |
|- |
||
| {{flagcountry|United Kingdom}}<ref>{{cite web|url=http://www.hmrc.gov.uk/budget2008/pn02.pdf |title=HM Revenue & Customs Budget 2008 Press Notice PN02 |publisher=Hmrc.gov.uk |date=2011-06-28 |accessdate=2013-02-04}}</ref> |
| {{flagcountry|United Kingdom}}<ref>{{cite web|url=http://www.hmrc.gov.uk/budget2008/pn02.pdf |title=HM Revenue & Customs Budget 2008 Press Notice PN02 |publisher=Hmrc.gov.uk |date=2011-06-28 |accessdate=2013-02-04}}</ref> |
||
| 19% |
| 19%<ref>{{Cite web |url=https://www.cchdaily.co.uk/budget-2017-corporation-tax-rate-cut-19 |title=Archived copy |access-date=2017-04-01 |archive-url=https://web.archive.org/web/20170402082307/https://www.cchdaily.co.uk/budget-2017-corporation-tax-rate-cut-19 |archive-date=2017-04-02 |dead-url=yes |df= }}</ref> |
||
| |
| 0% {{small|(on incomes not over [[Pound sterling|£]]12,500)}}<ref>{{cite web|url=https://www.gov.uk/income-tax-rates |title=Income Tax rates and Personal Allowances |publisher=GOV.UK |date= |accessdate=2018-09-03}}</ref> |
||
| 47% (45% |
| 47% {{small|on incomes over £150,000 (45% income tax + 2% [[National Insurance|NI]] contributions)}}<ref>{{cite web|url=http://www.hmrc.gov.uk/budget2012/income-tax-rates.htm |title=HM Revenue & Customs: Income tax rates and Allowances 2012–13 and 2013–14 |publisher=Hmrc.gov.uk |date= |accessdate=2013-02-04}}</ref> |
||
| 20% {{small|(standard rate)}}<br>5% {{small|(home energy and renovations)}}<br>0% {{small|(life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)}}<ref>{{cite web|url=http://www.direct.gov.uk/en/moneytaxandbenefits/taxes/beginnersguidetotax/dg_4015895 |title=Directgov – Value Added Tax |publisher=Direct.gov.uk |date=2013-01-09 |accessdate=2013-02-04}}</ref> |
| 20% {{small|(standard rate)}}<br>5% {{small|(home energy and renovations)}}<br>0% {{small|(life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)}}<ref>{{cite web|url=http://www.direct.gov.uk/en/moneytaxandbenefits/taxes/beginnersguidetotax/dg_4015895 |title=Directgov – Value Added Tax |publisher=Direct.gov.uk |date=2013-01-09 |accessdate=2013-02-04}}</ref> |
||
| [[Taxation in the United Kingdom]] |
| [[Taxation in the United Kingdom]] |
||
|- |
|- |
||
| {{flagcountry|United States}} |
| {{flagcountry|United States}} |
||
| 21% + 0–12% |
| 21% + 0–12% {{small|(state/local<ref name="kpmg.com"/>)}} |
||
| 0% (federal) + |
| 0% {{small|(federal)}} +<br>0% {{small|(state)}} +<br>0%–3% {{small|(local)}} |
||
⚫ | | 50.3%<br>{{small|(37% {{small|(federal<ref>{{Cite news|url=https://www.bankrate.com/finance/taxes/tax-brackets.aspx|title=2017-2018 Tax Brackets {{!}} Bankrate.com|last=Bankrate.com|work=Bankrate|access-date=2018-07-16}}</ref>)}} + 13.3% {{small|(state<ref>{{Cite news|url=https://taxfoundation.org/state-individual-income-tax-rates-brackets-2018/|title=State Individual Income Tax Rates and Brackets for 2018 - Tax Foundation|date=2018-03-05|work=Tax Foundation|access-date=2019-02-11|language=en-US}}</ref>)}})}} |
||
|50.3% = |
|||
| 11.725% {{small|(highest prevailing marginal state and local sales tax rate)}}<br>0% {{small|(lowest prevailing marginal rate)}} |
|||
37% (max federal<ref>{{Cite news|url=https://www.bankrate.com/finance/taxes/tax-brackets.aspx|title=2017-2018 Tax Brackets {{!}} Bankrate.com|last=Bankrate.com|work=Bankrate|access-date=2018-07-16}}</ref>) + |
|||
⚫ | |||
⚫ | |||
| [[Taxation in the United States]] |
| [[Taxation in the United States]] |
||
|- |
|- |
||
Line 1,550: | Line 1,530: | ||
|- |
|- |
||
| {{flagcountry|Uzbekistan}}<ref name="fita"/> |
| {{flagcountry|Uzbekistan}}<ref name="fita"/> |
||
| 12% (standard rate) |
| 12% {{small|(standard rate)}}<br>20% {{small|(banks and mobile communication operators)}} |
||
| 12% |
| 12% |
||
| 12% |
| 12% |
||
Line 1,609: | Line 1,589: | ||
| 0% |
| 0% |
||
| 45% |
| 45% |
||
| 15% standard rate |
| 15% {{small|(standard rate)}}<br>0% {{small|(on selected items)}} |
||
| Taxation in Zimbabwe |
| Taxation in Zimbabwe |
||
|} |
|} |
Revision as of 05:46, 9 August 2019
This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages)
|
Part of a series on |
Taxation |
---|
An aspect of fiscal policy |
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 | 26% (highest rate) 19% (lowest rate)[9] |
0%[10] | 35%[10] | 19% (standard rate)[11] 9% (basic items)[11] |
Taxation in Algeria |
American Samoa | 44% (highest rate) 15% (lowest rate)[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 | 30% (standard rate) 28.5% (reduced rate)[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% (on profits not over Bds$1 million) 3.0% (over Bds$1 million but not over Bds$20 million) 2.5% (over Bds$20 million but not over Bds$30 million) 1.0% (over Bds$30 million)[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 tax + 21% provincial tax)[48][49] | 15% in New Brunswick (5% federal tax + 10% provincial tax)[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] | 18% (for profits over 3 million kn) 12% (for profits not over 3 million kn) |
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 DKK46,000 / US$7,245 / €6,172 per year is deductible)[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%[75] | 0% | 35% | 12% (standard rate) 15% (luxury goods) 0% (exports) |
Taxation in Ecuador |
Egypt[76] | 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 | — | — | — | — | 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%[77] | 0% | 20% | 9% | Taxation in Fiji |
Finland | 20%[78] | 0% + 7.71% social security tax[79] | 54.25% (31.75% national tax rate + 22.5% other taxes)[80] | 24% (standard rate) 14% (food and fodder) 10% (medicines and public transport) |
Taxation in Finland |
France | 15% (on profits not over €38,120) 28% (over €38,120 but not over €500,000) 31% (over €500,000) |
0% | 45% (+ 4% tax on high incomes, or incomes over €500,000)[81] | 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[82] | 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 is not over €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[83] | 30% | — | 33⅓% | 16% (standard rate) 0% (reduced rate) |
Taxation in Guyana |
Guernsey | 0%[84] | 0% | 20% | 0%[85] | Taxation in Guernsey |
Haiti | 30%[86] | 0% | 30%[87] | 10%[86] | Taxation in Haiti |
Honduras | — | — | — | — | Taxation in Honduras |
Hong Kong[88] | 16.25% (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% | 15% | 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 | 34.9% (highest rate) 25% (lowest rate)[89] |
0% (for incomes not over ₹250,000) | 30%[90] | 28%, 18%, 12%, 5%, 0% (varies by commodity; see [91][92] | 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 incomes above €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 | 23%[93] | 11.5% | 50% | 17% (standard rate) 0% (fruits, vegetables and public transport) |
Taxation in Israel |
Italy | 27.9% (24% + 3.9% municipal) | 23% (first €8,500 per year is deductible) | 47% (43% income tax + 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% (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[94] | 29.74%[95] | 15.105% (5.105% national + 10% local) | 55.945% (45.945% national + 10% local) | 8% | Taxation in Japan |
Jersey[32] | 0% | 0% | 20%[96] | 5%[97] | 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% (for citizens) 35% (for non-citizens |
16% (standard rate) 12% (electricity and fuel) 0% (food) |
Taxation in Kenya |
Kiribati | — | — | — | — | Taxation in Kiribati |
Kuwait | 0% | 0% | 0% | 0% | Taxation in Kuwait |
North Korea[98] | 25% | 0% | 20% | 4% (highest rate) 2% (lowest rate) |
Taxation in North Korea |
South Korea[36] | 24.2%[33] | 6% + 1.8%[99] | 42%[100] + 11.4%[99] | 10% | Taxation in South Korea |
Kyrgyzstan | — | — | — | — | Taxation in Kyrgyzstan |
Laos | — | — | — | — | Taxation in Laos |
Latvia | 0% (20% on distribution of profit)[101] | 23%[102] | 23% | 21%[103] | Taxation in Latvia |
Lebanon[36] | 17% | 2% | 20% | 11% | Taxation in Lebanon |
Lesotho | — | — | — | — | Taxation in Lesotho |
Liberia | 25%[104] | — | — | — | Taxation in Liberia |
Libya | — | — | — | — | Taxation in Libya |
Liechtenstein[105][106] | 12.5% | 3%[107] | 24%[107] | 7.7% (standard rate) 3.8% (lodging services) 2.5% (reduced rate)[108] |
Taxation in Liechtenstein |
Lithuania[citation needed] | 15%[109] | 31.2% | 42.77% | 21% | Taxation in Lithuania |
Luxembourg | 29.22% | 6% | 52.45% (40%[110] + 12.45% social security charges)[111] | 17% | Taxation in Luxembourg |
Macau[32] | 12% | 0% | 12% | 0%[112] | Taxation in Macau |
Madagascar | — | — | — | — | Taxation in Madagascar |
Malawi | — | — | — | — | Taxation in Malawi |
Malaysia[32] | 24% (highest rate) 18% (lowest rate) |
0% | 28% + 11% for EPF[113] + 1.2% for SOCSO[114] | 10% (standard rate for goods) 7% (services) 5% (reduced rate for goods)[115] |
Taxation in Malaysia |
Maldives[116] | 15% (highest rate) 8% (lowest rate)[117] |
0% | 15% (0% for expatriates) | 6%[118] | Taxation in Maldives |
Mali | — | — | — | — | Taxation in Mali |
Malta | 10% (highest rate) 0% (lowest rate) (35% pre-rebate)[33] |
0% | 35% | 18% | Taxation in Malta |
Marshall Islands | — | 0% | 12%[119] | 4% (highest rate) 2% (lowest rate) |
Taxation in Marshall Islands |
Mauritania | — | — | — | — | Taxation in Mauritania |
Mauritius | 15% | 15% | 15% | 15% | Taxation in Mauritius |
Mexico[32] | 30%[120] | 1.92% | 35% + reduction of deductions (topes) | 16% | Taxation in Mexico |
Moldova[32] | 12% | 12%[121] | 12% (+ 24% for 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 €720)[125] | 12.65% (11% national tax + 15% municipality surtax on income tax)[125] | 11%[126] | Taxation in Montenegro |
Montserrat | — | — | — | — | Taxation in Montserrat |
Morocco | 31% (highest rate) 10% (lowest rate)[33][127] |
0% | 20%[127] | 20% (standard rate) 14%, 10%, 7% (reduced rates)[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 | 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 | 50%[130] | 13% (standard rate)[131] 288% (for imported vehicles)[132] |
Taxation in Nepal |
Netherlands | 25% (on profits over €250,001) 20% (not over €250,000) |
36.55% (first €21,103 per year is deductible) | 51.95%[133] + reduction of deductions (arbeidskorting and general korting) | 21% (standard rate) 9% (essential and selected goods) |
Taxation in the Netherlands |
New Zealand | 28% | 10.5%[134] | 33%[135] | 15% | Taxation in New Zealand |
New Caledonia[136] | 30% | 0% | 40% 25% (on local income of non-residents)[137] |
— | 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[138] | 23%[139] | 0% | 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions[139] | 25% (standard rate) 15% (food and drink in shops) 10% (transportation, cinema and hotel services) |
Taxation in Norway |
Oman | 15%[140][141] | 0% | 0% | 5% | Taxation in Oman |
Pakistan | 31%[142] | 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[143] | 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)[143] | 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 | 23% (standard rate) 13% or 6% (standard rate) 15%, 9% or 4% (Madeira and Açores) |
Taxation in Portugal |
Puerto Rico | 20%[144] | 0% (16% proposed) | 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)[145] | 10%[145] | 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 × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)[145] | 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%)[146] |
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%[147] | 0% | 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) | 0% | Taxation in Sark |
Saudi Arabia[148] | 5% | 2.5% (capital assets of natives/Zakat) 0% (foreigners) |
2.5% (capital assets of natives/Zakat) 0% (foreigners) |
5% | Taxation in Saudi Arabia |
Senegal[36] | 25% | 0% | 50% | 20% | Taxation in Senegal |
Serbia[149] | 15%[150] | 10% | 25% (additional contributions for state health, pension and unemployment funds)[151] | 20% (standard rate)[152] 8% or 0% (reduced rates) |
Taxation in Serbia |
Seychelles | 40% (highest rate) 33% (lowest rate) |
15% | 15% | 15% | Taxation in Seychelles |
Sierra Leone | — | — | — | — | Taxation in Sierra Leone |
Singapore | 17%[153] | 0% | (+ 20% tax on pension) | 7% | Taxation in Singapore |
Sint Maarten | — | — | — | — | Taxation in Sint Maarten |
Slovakia | 22%[154] | 0% | 25%[155] | 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%[156] | 0% (below threshold) | 45% | 15%[157] | Taxation in South Africa |
South Sudan | — | — | — | — | Taxation in South Sudan |
Spain[32] | 25% (in mainland) 4% (in Canary Islands) |
0% (below €12,000) | 45% | 21% (standard rate) 10% or 4% (reduced rates) |
Taxation in Spain |
Sri Lanka[32] | 30% (highest rate) 15% (lowest rate)[33] |
0% | 15% (if annual income is more than LKR 2.5 million) | 12% (standard rate) 8% or 0% (reduced rates) |
Taxation in Sri Lanka |
Sudan | — | — | — | — | Taxation in Sudan |
Suriname | 36%[158] | — | — | — | Taxation in Suriname |
Sweden | 21.4%[159] | 32% (first US$1,930 per year is deductible) | 57% (32% average municipality income tax + 25% state income tax)[160][161] | 25% (standard rate) 12% or 6% (reduced rate)[162] |
Taxation in Sweden |
Switzerland[36] | 17.92%[33] | 0% | 11.5% (federal)[163] + 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%[164] | 5% | 40% | 5%[165] | Taxation in Taiwan |
Tajikistan[166] | 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%[167] | — | — | 18%[168] | Taxation in Uganda |
Ukraine | 18% | 18% | 18%[169] | 20% (standard rate) 7% or 0% (reduced rates) |
Taxation in Ukraine |
United Arab Emirates | 0%[170] | 0%[171] | 0%[171] | 5% | Taxation in United Arab Emirates |
United Kingdom[172] | 19%[173] | 0% (on incomes not over £12,500)[174] | 47% on incomes over £150,000 (45% income tax + 2% NI contributions)[175] | 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)[176] |
Taxation in the United Kingdom |
United States | 21% + 0–12% (state/local[33]) | 0% (federal) + 0% (state) + 0%–3% (local) |
50.3% (37% (federal[177]) + 13.3% (state[178])) |
11.725% (highest prevailing marginal state and local sales tax rate) 0% (lowest prevailing marginal 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%[179] | 10% | Taxation in Vietnam |
British Virgin Islands | 0%[180] | 0% | 0% | — | Taxation in the British Virgin Islands |
U.S. Virgin Islands | 10% | — | — | — | Taxation in United States Virgin Islands |
Yemen | 20%[181] | 10% | 15% | 2% | Taxation in Yemen |
Zambia | 35% | 10% | 30% | 16% | Taxation in Zambia |
Zimbabwe | 25% | 0% | 45% | 15% (standard rate) 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.
See also
- Corporate tax haven
- List of countries by social welfare spending
- List of countries by tax revenue as percentage of GDP
- Tax Freedom Day
- Tax haven
- Tax rates in Europe
- VAT rates around the world
- Welfare state
References
- ^ "Economic Data and Statistics on World Economy and Economic Freedom". www.heritage.org.
- ^ a b c Robertson, Andrew (26 April 2017). "Big business has a solution for the budget deficit: Give us $12b". ABC News. Retrieved 4 May 2017.
- ^ a b "Afghanistan – Income Tax". KPMG. 14 June 2016. Archived from the original on 4 May 2017. Retrieved 4 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ Mackenzie, James (9 January 2017). "Afghan businesses feel squeeze from government tax drive". Reuters. Retrieved 4 May 2017.
- ^ Koleka, Benet (16 December 2013). "Albania to raise corporate tax to 15 pct as it battles rising debt". Reuters. Retrieved 4 May 2017.
- ^ a b "Albania – Taxes on personal income". PWC. 1 December 2016. Retrieved 4 May 2017.
- ^ a b c d e f g h i j k l m n o p q r s t u v "关于调整增值税税率的通知". http://www.chinatax.gov.cn. www.chinatax.gov.cn. 2018-04-04. Retrieved 2017-10-18.
{{cite web}}
: External link in
(help)|website=
- ^ "Albania cuts tourism tax to 6 pct". Xinhua News. 7 April 2017. Retrieved 4 May 2017.
- ^ "Algeria Corporate Taxes on Income". PWC. Retrieved 4 May 2017.
- ^ a b "Algeria Tax Guide 2013" (PDF). PKF. Retrieved 4 May 2017.
- ^ a b "Algeria Other Taxes". PWC. 13 December 2016. Retrieved 4 May 2017.
- ^ "Calls in American Samoa for lower corporate tax rates". Radio New Zealand. 30 May 2012. Retrieved 30 May 2017.
- ^ a b c d "American Samoa Investment Guide 2014" (PDF). Office of the Governor. Retrieved 30 May 2017.
- ^ "Treasurer tells Fono wage tax should be repealed". Samoa News. 26 March 2014. Retrieved 30 May 2017.
- ^ "5% sales tax proposed for American Samoa". Radio New Zealand. 26 May 2015. Retrieved 30 May 2017.
- ^ Tremlett, Giles (2011-12-27). "Andorra gets a taste of taxation". The Guardian. London.
- ^ a b Madger, Jason (11 January 2017). "Former World Formula One champion Jacques Villeneuve runs into tax trouble with Revenue Quebec". National Post. Retrieved 4 May 2017.
- ^ "International Tax Andorra Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 4 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ a b c d "Angola Tax Guide 2016/17" (PDF). PKF. June 2016. Retrieved 4 May 2017.
- ^ a b c d "International Tax Anguilla Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 30 May 2017. Retrieved 30 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ a b c d "Taxation and Investment in Argentina 2016" (PDF). Deloitte. Retrieved 4 May 2017.
- ^ a b c d "International Tax Armenia Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ a b c d "International Tax Aruba Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ a b c "International Tax Australia Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ Guest, Ross (3 June 2016). "Explainer: what is the temporary deficit levy and why was it introduced?". The Conversation. Retrieved 5 May 2017.
- ^ a b c d "International Tax Austria Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ a b c d "International Tax Azerbaijan Highlights 2017" (PDF). Deloitte. Retrieved 5 May 2017.
- ^ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
- ^ "Taxation and Investment Guides: Bahamas Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
- ^
, Bahamas Tribune http://tribune242.com/news/2018/may/30/budget-vat-rise-75-percent-12-percent/, retrieved 2018-06-30
{{citation}}
: Missing or empty|title=
(help) - ^ "Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
- ^ a b c d e f g h i j k l m n o p q r s t u v "Revision, skat og rådgivning | KPMG | DK" (PDF). Kpmg.dk. Retrieved 2013-02-04. [dead link]
- ^ a b c d e f g h i j "Tax rates tool test page". KPMG. 10 November 2017.
- ^ Form 2290
- ^ https://www.pwc.com/bb/en/services/pdf/pwc-tax-insights-barbados-nov-2018.pdf
- ^ a b c d e f g h i j k l m n o p q r "FITA". FITA. Retrieved 2013-02-04.
- ^ "De vennootschapsbelasting vanaf 2018". Retrieved 2018-07-22.
- ^ "Belastingschijven". Retrieved 2018-07-22.
- ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 173.
- ^ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Retrieved 2013-02-04.
- ^ a b http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
- ^ "IRPF (Imposto sobre a renda das pessoas físicas)". Receita Federal.
- ^ "International VAT and GST rates 2018 - Avalara VATLive".
- ^ Gaziano, Todd F. "Index of Economic Freedom". Heritage.org. Archived from the original on 2008-12-16. Retrieved 2013-02-04.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ Agency, Canada Revenue. "Corporation tax rates – Canada.ca". www.cra-arc.gc.ca.
- ^ Agency, Canada Revenue. "Canadian income tax rates for individuals – current and previous years – Canada.ca". www.cra-arc.gc.ca.
- ^ Agency, Canada Revenue. "Line 300 – Basic personal amount – Canada.ca". www.canada.ca.
- ^ "Revenu Québec – Income Tax Rates". www.revenuquebec.ca.
- ^ Agency, Canada Revenue. "Canadian income tax rates for individuals – current and previous years – Canada.ca". www.cra-arc.gc.ca.
- ^ "International Tax Canada Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 27 May 2017. Retrieved 27 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ a b c d "International Tax Cayman Islands Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 30 May 2017. Retrieved 30 May 2017.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ Duncan, Charles (23 June 2016). "18-month budget: Gov't revenue tops $1.2B". Cayman Compass. Retrieved 30 May 2017.
- ^ a b "Financial Freedom in Central African Republic". FinancialFreedomIndex.com. Archived from the original on 2015-06-22. Retrieved 2015-05-22.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "Servicio de Impuestos Internos" (in Spanish). Sii.cl. Retrieved 2013-02-04.- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
- ^ "Preguntas Frecuentes". www.sii.cl.
- ^ "Sii | Servicio de Impuestos Internos". www.sii.cl (in Spanish). Retrieved 2018-09-16.
- ^ Zhao, Wenpei. "2015最新个人所得税税率表及计算方法【图】". 中国河南网. Retrieved 2016-08-27.
- ^ KPMG. "China – Income Tax". KPMG. Retrieved 2016-08-27.
- ^ "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS Retrieved 2017/12/01
- ^ a b "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
- ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide. 342.
- ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 346.
- ^ "Archived copy". Archived from the original on 2011-11-12. Retrieved 2011-11-13.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help)CS1 maint: archived copy as title (link) - ^ "beograd.com – Strana nije nađena". Emg.rs. 2011-02-14. Archived from the original on 2012-03-02. Retrieved 2013-02-04.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "Ley 113 Gaceta de Cuba" (PDF). Archived from the original (PDF) on 2013-07-17. Retrieved 2014-03-15.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "Tax System – EURAXESS Czech Republic". Euraxess. Archived from the original on September 5, 2015. Retrieved August 25, 2015.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "Czech Republic Highlights 2015" (PDF). Deloitte. Archived from the original (PDF) on September 9, 2015. Retrieved August 25, 2015.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "AGN Tax Brochure – 2016 Corporate Tax – A European Comparison" (PDF). AGN International. Retrieved 2016-10-13.
- ^ "Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení". www.cssz.cz. Retrieved 2018-10-03.
- ^ "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. Retrieved 2013-03-24.
- ^ "SKAT: Income tax rates". Skat.dk. Archived from the original on 2013-02-20. Retrieved 2013-02-04.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ a b "Gældende skattesatser".
- ^ "Kommuneskatteprocenter og grundskyldspromiller - Top 20 - 2018 - Skatteministeriet". www.skm.dk.
- ^ "Inland Revenue Division - Dominica". Inland Revenue Division - Dominica.
- ^ http://www.sri.gob.ec/web/guest/declaracion-impuesto-a-la-renta-2018.
{{cite web}}
: Missing or empty|title=
(help) - ^ "Income Tax law in Egypt". Incometax.gov.eg. Retrieved 2013-02-04.
- ^ http://www.investmentfiji.org.fj/resources/uploads/embeds/file/2016%20INCENTIVE%20BROCHURE.pdf
- ^ "Finland Ministry of Finance". Archived from the original on 2013-06-19. Retrieved 2014-02-07.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "Archived copy". Archived from the original on 2014-07-14. Retrieved 2014-07-17.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help)CS1 maint: archived copy as title (link) - ^ https://www.vero.fi/download/Luettelo_kuntien_ja_seurakuntien_tuloveroprosenteista_vuonna_2014/%7B388C6584-0062-4100-AEE3-57756815094E%7D/8895
- ^ "Income tax". Your Europe – Citizens. Retrieved 2017-03-24.
- ^ "Taxation".
- ^ "Guyana Highlights 2013" (PDF). Deloitte. Retrieved 2013-05-17.[permanent dead link]
- ^ "2017 Worldwide Corporate Tax Guide". www.ey.com.
- ^ http://taxsummaries.pwc.com/ID/Guernsey-Corporate-Other-taxes
- ^ a b https://import-export.societegenerale.fr/en/country/haiti/presentation-taxation
- ^ https://dgi.gouv.ht/wp-content/uploads/2018/01/DECLARATION-DEFINITIVE-DIMPOT-SUR-LE-REVENU-Version-Simplifiee-Categorie-Traitement-et-Salaires.pdf
- ^ "2008–09 Budget – Tax Concessions". Ird.gov.hk. Archived from the original on 2013-03-14. Retrieved 2013-02-04.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ "Tax Rates". www.incometaxindia.gov.in. Retrieved 10 January 2018.
- ^ "https://www.incometaxindia.gov.in/charts%20%20tables/tax%20rates.htm". www.incometaxindia.gov.in. Retrieved 2018-05-21.
{{cite web}}
: External link in
(help)|title=
- ^ "GST for GOODS" (PDF). Archived from the original (PDF) on 2017-07-08.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ "GST for Service" (PDF). Archived from the original (PDF) on 2017-07-08.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-israelhighlights-2019.pdf.
{{cite web}}
: Missing or empty|title=
(help) - ^ Temple-, Patrick (March 2012). "US displacing Japan as No 1 for highest corp taxes". Reuters. Retrieved 2013-05-17.
- ^ "Japan to cut corporate tax rate to 29.74 percent in two stages: sources". Reuters. December 2015. Retrieved 2016-07-28.
- ^ Jersey, States of. "Taxation in Jersey". www.gov.je.
- ^ Jersey, States of. "Taxation in Jersey". www.gov.je.
- ^ Publications, USA International Business (1 May 2002). "North Korea: Investment & Business Guide". Int'l Business Publications – via Google Books.
{{cite web}}
:|first=
has generic name (help) - ^ a b "Tax law enforcement system korea (nts.go.kr)" section 3
- ^ 이세원 (4 December 2017). "여야, 소득세법 개정안은 '그대로'…최고세율 42%로 상향".
- ^ "Company income tax".
- ^ "Income tax". Your Europe – Citizens.
- ^ Baltic Legal the law service in Baltic states Baltic Legal, 6 August 2012
- ^ https://shieldgeo.com/payroll-tax-liberia/#tax_figures
- ^ "Liechtenstein capital gains tax rates, and property income tax". Globalpropertyguide.com. 2012-11-20. Retrieved 2013-02-04.
- ^ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption". Heritage.org. Retrieved 2013-02-04.
- ^ a b "Lohnsteuer – Liechtenstein Wirtschaft". www.liechtenstein-business.li. Retrieved 2018-03-29.
- ^ "Mehrwertsteuergesetz 2009" (PDF).
- ^ "Taxation and Investment Guides: Lithuania Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
- ^ "Administration des contributions directes du Grand-Duché de Luxembourg : Tarif applicable aux personnes physiques (impôt sur le revenu)". Administration des Contributions Directes. Retrieved 2013-03-27.
- ^ "Paramètres sociaux – CCSS". Centre commun de la sécurité sociale. Retrieved 2013-03-27. (50% maladie, 100% dépendance, 50% pension)
- ^ http://taxsummaries.pwc.com/ID/Macau-Corporate-Other-taxes
- ^ "KWSP – Home – KWSP". www.kwsp.gov.my (in Malay). Retrieved 2017-09-06.
- ^ "Rate Of Contributions". Archived from the original on 2017-09-07. Retrieved 2017-09-06.
{{cite news}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ http://mysst.customs.gov.my/assets/document/GST%20(REPEAL)%202018%20Appointment%20Of%20Date%20Of%20Coming%20Into%20Operation.pdf.
{{cite news}}
: Missing or empty|title=
(help) - ^ "Maldives Inland Revenue Authority". MIRA. Retrieved 2013-02-04.
- ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf
- ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf
- ^ "Lowtax – Global Tax & Business Portal – Personal Taxation – Income Tax". www.lowtax.net.
- ^ "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
- ^ https://monitorul.fisc.md/editorial/edinaya-stavka-podohodnogo-naloga-s-fizicheskih-lic.html
- ^ "Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
- ^ "Monaco Tax System. Monte Carlo Tax Haven". Yourmonaco.com. Retrieved 2013-02-04.
- ^ "Montenegro Corporate Tax Law".
- ^ a b c "Montenegro Tax Guide". Montenegro Guides. January 20, 2019.
- ^ "Montenegro - Income Tax". KPMG. 26 February 2018.
- ^ a b "code générale des impots (2017)" (PDF).
- ^ "Morocco Corporate - Other taxes". PWC. 26 February 2018.
- ^ a b c d "Namibia Tax Reference and Rate Card 2017" (PDF). PriceWaterhouseCoopers Namibia. PWC Namibia. Retrieved 2018-05-08.
- ^ "New income tax slab introduced". 30 May 2018.
- ^ eKantipur.com Archived July 12, 2007, at the Wayback Machine
- ^ Loecken, Benjamin J. (2018-02-10). "Nepal's Extravagant 288% Import Tax". Grassroots News International. Retrieved 2019-06-23.
- ^ "Nederlandse Belastingschijven voor 2013". www.belastingschijven.net.
- ^ "Archived copy". Archived from the original on 2014-04-17. Retrieved 2014-04-20.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help)CS1 maint: archived copy as title (link) - ^ "Weekly and fortnightly PAYE deduction tables 2017 (IR 340)" (PDF). Inland Revenue Department. April 2009. Retrieved 2009-04-28.
- ^ "Doing Business in New Caledonia: Corporate Taxation". PriceWaterhouseCoopers International Ltd. 2011.
- ^ "Doing Business in New Caledonia: Personal Taxation". PriceWaterhouseCoopers International Ltd. 2011.
- ^ "Main features of the Government's tax programme for 2011". Ministry of Finance. 5 October 2010.
- ^ a b "Skattesatser 2018". regjeringen.no (in Norwegian).
- ^ ""Taxation and Investment Guides: Oman Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on 2017-09-05. Retrieved 2017-09-04.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ "International Tax Oman Highlights 2017" (PDF). Archived from the original (PDF) on 2017-09-05.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help) - ^ "ITO 2001, See Division III in Part I of the First Schedule". www.fbr.gov.pk. Retrieved 2019-02-27.
- ^ a b "Poland: Income tax legislation enacted". KPMG. Retrieved June 15, 2019.
- ^ "Corporate Tax Rates 2012" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
- ^ a b c "Revoluţia fiscală - Guvernul a adoptat ordonanţa de urgenţă care modifică esenţial Codul Fiscal/ Mesajul lui Tudose: S-au inflamat nişte multinaţionale/ Sindicatele sesizează Avocatul Poporului".
- ^ "О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный фонд обязательного медицинского страхования (с изменениями на 19 декабря 2016 года) (утратил силу с 01.01.2017 на основании Федерального закона от 03.07.2016 N 250-ФЗ), Федеральный закон от 24 июля 2009 года №212-ФЗ". docs.cntd.ru. Retrieved 2017-12-22.
1) Пенсионный фонд Российской Федерации – 26 процентов; 2) Фонд социального страхования Российской Федерации – 2,9 процента; 2.1) Фонд социального страхования Российской Федерации – 1,8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства, временно пребывающих в Российской Федерации....; 3) Федеральный фонд обязательного медицинского страхования – с 1 января 2012 года – 5,1 процента
- ^ "Meet the Locals and learn about life on the Island of Sark – Sark Island Tourism". 31 August 2011.
- ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu[dead link]
- ^ "Archived copy" (PDF). Archived from the original (PDF) on 2013-03-19. Retrieved 2013-02-04.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help)CS1 maint: archived copy as title (link) - ^ Corporate tax law (Serbian) + 10% on withdrawal
- ^ "Закон о порезу на доходак грађана".
- ^ [1]
- ^ "Tax rates & tax exemption schemes". Inland Revenue Authority of Singapore. Retrieved 2014-08-05.
- ^ "Tax licence passes; a tax rate cut to 22%". 2013-12-09. Retrieved 2014-01-20.
- ^ "Slovakia – Proposed increases to corporate, individual income tax rates". Retrieved 2013-03-25.
- ^ "South Africa budget". Retrieved 2013-02-04.
- ^ "South Africans to pay higher VAT for first time in two decades". Fin24. Retrieved 2018-02-21.
- ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1527.
- ^ "Bolagsskatt - Internationellt". ekonomifakta.se. 2019-04-12. Retrieved 2019-04-29.
- ^ "Totala kommunala skattesatsen ökar marginellt 2017". scb.se. 2016-12-15. Retrieved 2017-11-29.
- ^ "Kommunal och statlig inkomstskatt". skatteverket.se. 2016-12-03. Retrieved 2017-11-29.
- ^ "VAT rates Sweden – Skatteverket". Skatteverket.se. 2010-01-23. Retrieved 2013-02-04.
- ^ 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%
- ^ Pevzner, Alex (2010-05-28). "Taiwan Cuts Corporate Income Tax To 17%". Online.wsj.com. Retrieved 2013-02-04.
- ^ "營業稅試算". 財政部稅務入口網 (in Chinese). Retrieved 8 July 2016.
- ^ "Tax and Investment Guide_TJ_2016" (PDF). deloitte.tj.
- ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1629.
- ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1633.
- ^ "18". 1 January 2016.
- ^ "Corporate Income Tax Rates around the World, 2015 – Tax Foundation". 1 October 2015.
- ^ a b [2] Archived April 10, 2009, at the Wayback Machine
- ^ "HM Revenue & Customs Budget 2008 Press Notice PN02" (PDF). Hmrc.gov.uk. 2011-06-28. Retrieved 2013-02-04.
- ^ "Archived copy". Archived from the original on 2017-04-02. Retrieved 2017-04-01.
{{cite web}}
: Unknown parameter|dead-url=
ignored (|url-status=
suggested) (help)CS1 maint: archived copy as title (link) - ^ "Income Tax rates and Personal Allowances". GOV.UK. Retrieved 2018-09-03.
- ^ "HM Revenue & Customs: Income tax rates and Allowances 2012–13 and 2013–14". Hmrc.gov.uk. Retrieved 2013-02-04.
- ^ "Directgov – Value Added Tax". Direct.gov.uk. 2013-01-09. Retrieved 2013-02-04.
- ^ Bankrate.com. "2017-2018 Tax Brackets | Bankrate.com". Bankrate. Retrieved 2018-07-16.
- ^ "State Individual Income Tax Rates and Brackets for 2018 - Tax Foundation". Tax Foundation. 2018-03-05. Retrieved 2019-02-11.
- ^ "Department of Planning & Investment _ DPI". Dpi.hochiminhcity.gov.vn. Archived from the original on 2010-08-28. Retrieved 2013-02-04.
{{cite web}}
: Unknown parameter|deadurl=
ignored (|url-status=
suggested) (help) - ^ "Taxation and Investment Guides: BVI Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
- ^ "Taxation and Investment Guides: Yemen Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
External links
- State Business Tax Climate Index Rankings, 2003–2008 in the U.S., Tax Foundation
- 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