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List of countries by tax rates

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Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. The graph below gives an indication by rank of some raw indicators.

Graphs

Income Tax rates by Country based on OECD 2005 data.[1]

List

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

Country/Region Corporate Individual Payroll tax (usually reduces taxable income) VAT / GST / Sales Primary tax articles
 Afghanistan[2] 20% 2% to 5%[3] Taxation in Afghanistan
 Albania[2] 10% 20%[4] Tax system in Albania
 Algeria[5] 19% 0–35% 17%[6] or 14% or 7%[7] Taxation in Algeria
 Andorra[citation needed] — 0% — 4.5% or 1%[8] Taxation in Andorra
 Angola[2] 35% 1–60% 10%[9] Taxation in Angola
 Argentina 35% 9–35% 21%[10] Taxation in Argentina
 Armenia[2] 20% 20%[11] Taxation in Armenia
 Aruba[2] 28% Taxation in Aruba
 Australia[12] 30% 0–45%

1.5% (Medicare levy)

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

4-24% (provincial)

4.95% (CPP)

1.78% Employment Insurance (EI)

5% (Federal GST) with exemptions for small-businesses [39]

0–10%(PST)[40]

Taxation in Canada
 Cape Verde 15%[41] Taxation in Cape Verde
 Central African Republic 19%[42] Taxation in Central African Republic
 Chile[43] 18.5% (on profit) 0–40% (marginal) 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit) 19%[44] Taxation in Chile
 China[2] 25% 5–45% 17% with many exceptions[45] Tax system in China
 Colombia[5] 33% 0–33% 16%[46] Taxation in Colombia
 Costa Rica 10-30% 0-25% for non-salary income. Any salary below ¢651,000 (approx. $1,266.54) is tax free. 10% income tax for the difference between ¢651,000 to ¢977,000 (approx. $1,266.54 to $1,900.78). 15% for the remaining amount above ¢977,000 (approx. $1,900.78). As well a total of 10% over gross salary is applied to all workers to finance social security. 10% GST / 13% Sales[47] Taxation in Costa Rica
 Croatia[5] 20% 12%-25%-40% 37.2% (nationwide)[48]
0–18% (local) 		25%[49] (0% on books and some foods) Taxation in Croatia
 Cuba[5] 30% 10–50% 2.5% to 20%[50] Taxation in Cuba
 Cyprus[2] 10% 0–35% 6.8% 17%[51] (5% or 0% for certain goods) Taxation in Cyprus
 Czech Republic[2] 19% 15% 47.5% 20%[52] or 15% (certain goods) Taxation in Czech Republic
 Denmark[53] 25% 36.57–55.4 % 8% 25% Taxation in Denmark
 Egypt[54] 20% 10–20% — 10% (standard), 25% (luxury goods), 0% (exports)[55] Taxation in Egypt
 El Salvador 25/30% 0–30% 13% Taxation in El Salvador
 Estonia[2] 21% 0–21% 33% 20% or 9% Taxation in Estonia
 Finland[2] 26% 6.5–30% national, 16–21% municipal 23%
13% (food and fodder)
9% (e.g. accommodation and culture) 		Taxation in Finland
 France[2] 33.33% 0–75% (income tax) 66% 19.6% or 7% or 5.5% or 2.1% Taxation in France
 Gabon 35% 5–55% 2.6% 18% Taxation in Gabon
 Germany 29.8% (average) 0–45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) 19% or 7% (e.g. food) Taxation in Germany
 Georgia[5] 15% 20% 18% Taxation in Georgia
 Gibraltar 10% 17–40% — 0% Taxation in Gibraltar
 Greece 22/25% 0–45% 44% 23%[56] or 11% Taxation in Greece
 Guatemala[5] 5% of Revenue or
31% of Net Income 		15–31% 17.5% (Social Security, Recreation and Technical Training Institutes) 12% Taxation in Guatemala
 Guyana[57] 35%/45% 33⅓% 16% or 0% Taxation in Guyana
 Hong Kong[58] 16.5% 0–15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income [59] —
 Hungary 10% and 19% 16% and 20.32% (2012) 36.5% (2011) 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) Taxation in Hungary
 Iceland[5] 20% 0–46 - 28% 6% 25.5% or 7%

Taxation in Iceland

 India[2] 33.2175% 0–30% (+3% cess) 2%–12.5%
 Indonesia 25% starting FY 2010 5–30% 10% Taxation in Indonesia
 Iran 25% 0–35% 15–35% 1.5-10% depending on item Taxation in Iran
 Ireland 12.5%/25%/10% 0–41% 0-11% 23% Goods
9%-13.5% Services
0% certain items of food
 Israel 24% 10–45% 16% Taxation in Israel
 Italy 31.4% 23–43% 21% or 10% or 4% (food, books) Taxation in Italy
 Jamaica 33.3% 3–5% 25% 17.5% Taxation in Jamaica
 Japan[2] 40.69% 5–50% (40% national + 10% local) 25.63% 5% (consumption) Taxation in Japan
 Jordan[5] 14/24/30% 0–14% 16% (GST) Taxation in Jordan
 Kazakhstan[5] 17.5%, 15%(2011-) 10% 11% 12% Taxation in Kazakhstan
 South Korea[5] 10%,20%,22% 6%,15%,24%,35%,38% 10% Taxation in South Korea
 Latvia[60] 15% 25% 35.09% (11% by the employee) 21%[61] Taxation in Latvia
 Lebanon[5] 15/4-21% 2–20% 10% Taxation in Lebanon
 Liechtenstein[62][63] 12.5% 1.2-34.32% — 3.6-7.6%, (lodging services additional 2.4%)

Taxation in Liechtenstein

 Lithuania[citation needed] 15% 0–15% 39.98% 21% Taxation in Lithuania
 Luxembourg 29.63% 6–38.95% 15% Taxation in Luxemburg
 Macau[2] 12% Taxation in Macau
 Macedonia[2] 10% 10% 18% or 5% Taxation in Macedonia
 Malaysia[2] 25% 0–26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf Taxation in Malaysia
 Maldives[64] 0-15%[65] 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[66] Taxation in Maldives
 Malta 35% 0–35% 18% Taxation in Malta
 Mauritius 15% 15% 15% Taxation in Mauritius
 Mexico[2] 28% 3–29% 35% 16% Taxation in Mexico
 Monaco Companies do not pay any direct tax on their profits. However, if more than 25% of a company's turnover is generated outside of Monaco, then the company is subject to a 33.33%, after various allowable deductions, this results in an effective corporate tax rate of under 6%.[67][68][69] 0% [70] The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, and the employee pays a further 10%-14% (averaging 13%).[68] 5.5 - 19.6% [71] Taxation in Monaco
 Montenegro 9%[citation needed] 15%[citation needed] 17%[citation needed] Taxation in Montenegro
 Morocco 30%[citation needed] 0–38%[citation needed] 20%[citation needed] Taxation in Morocco
   Nepal 5% 10–25%[72] 13%[73] Taxation in Nepal
 Netherlands 20/25% 0–52% 19% (6% for essential and selected goods)
 New Zealand 28% 10.5–33%[74] 15% GST
 New Caledonia[75] 30% 25% on local income of non-residents

First XPF 1,000,000 tax-free, 4% on next XPF 800,000 (total income 1.0m - 1.8m), 12% on next XPF 1,200,000 (total income 1.8m - 3.0m), 25% on next XPF 1,500,000 (total income 3.0m - 4.5m), 40% on remaining income (total income >4.5m)[76]

—
 Norway[77] 28% 0–47.8% 0–14.1% 25% or 14% (food and drink in shops) or 8% (transportation) Taxation in Norway
 Pakistan 35% 7.5–35% 16%[78] (GST) Taxation in Pakistan
 Palestine 15%[citation needed] 5-15% 5-15%[citation needed] 14.5% (VAT) Taxation in Palestine
 Panama[5] 30% 0–27% 7% or 0% Taxation in Panama
 Peru[5] 30% 0-15-21-30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Taxation in Peru
 Philippines 30% 5–32% 12% or 7% or 0%

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

Taxation in Philippines
 Poland[2] 19% 0%, 18%, 32% (or optional 19% flat rate for self-employed) 41.11% 23% or 8% or 5% Taxation in Poland
 Portugal[2] 25% 0–40% 23.75% Normal: 23% Intermediate: 13% Reduced: 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
 Qatar[2] N/A 0% 0% 0% Taxation in Qatar
 Romania 16% 16% 45.15% 24% or 9% (medicines, books, newspapers, hotel ...), or 4%[5] Taxation in Romania
 Russia[2] 20% (13% for SME, 0% for education and healthcare industries) 13% 34% (10% for SME, 14% for IT industry) before annual salary exceeds 415k RUB, 8% thereafter 0-18% (reduced rates for certain goods, no VAT for SME except for imports activities) Taxation in Russia
 Saudi Arabia[79] 20% (higher for oil/gas) Zakat (natives)
20% (foreigners) 		11% Social security 0% Taxation in Saudi Arabia
 Senegal[5] 25% up to 50% 20% Taxation in Senegal
 Serbia[80] 10% 12–20% 35.8%[81] 18% or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
 Singapore 17%[82] 3.5%–20% 7% (GST)
 Slovakia 19%[citation needed] 19%[citation needed] 30% tax including mandatory social security tax and health care tax 20%[citation needed] 10% on medication and books Taxation in Slovakia
 Slovenia[2] 20% 16–41% 0% (abolished) 20% or 8.5% Taxation in Slovenia
 South Africa 28%[83] 0–40% 14% Taxation in South Africa
 Spain[2] 25–30% 0–52% 21% or 10% or 4% Taxation in Spain
 Sri Lanka[2] 0-35% 0–35% 0% or 12% Taxation in Sri Lanka
 Sweden 26.3% [84] 0%–57%[85][86] 31.42%[87] 25% or 12% or 6%[88] Taxation in Sweden
  Switzerland[5] 13–25% 0–13.2% (federal) 8.0% or 3.8% or 2.5% Taxation in Switzerland
 Syria[5] 10–45% 5–15% Taxation in Syria
 Taiwan[2] 17%[89] 6–40% 5% Taxation in the Republic of China
 Tanzania 30% 15–30% Taxation in Tanzania
 Thailand[2] 30% 5–37% 7% Taxation in Thailand
 Tunisia[5] 30% 0–35% 18% or 12% or 6% Taxation in Tunisia
 Turkey[2] 20% 15–35% 35–40% 18%[90] Taxation in Turkey
 Ukraine[5] 25% (16% from April 1, 2014) 15% 33.2% - 34.7% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) 20% (17% from January 1, 2014) Taxation in Ukraine
 United Arab Emirates[5] — 0%[91] — Taxation in United Arab Emirates
 United Kingdom[92] 20% for annual profits under £300000 and 24% for annual profits over £300000 (this will decrease to 23% in 2014)[93] 0%-50% (top rate will decrease to 45% in 2013)[94] 0%–12% (individual) 0-13.8% (employer) (National Insurance) 20% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[95] 		Taxation in the United Kingdom
 United States[96][97][98][99][100][101][102] 0–38% (federal)
0–12% (states) 		0–35% (federal)
0–11% (states)
 2.9-15.3% (federal, regressive)
0-2%[citation needed] (states, usually regressive) 		0-10.25% (states and local)
 Uruguay[5] 30% 0–25% 22% Taxation in Uruguay
 Uzbekistan[5] 9 % 11–22% 0–20% Taxation in Uzbekistan
 Venezuela[5] 15/22/34% 6–34% 8–10%/12% Taxation in Venezuela
 Vietnam[2] 25% 5–35%[103] 10% Taxation in Vietnam
 British Virgin Islands — 0% 10–14% — Taxation in the British Virgin Islands
 Zambia 35% 10–30% 17.5% Taxation in Zambia

See also

Wikimedia Commons has media related to Marginal tax rates.

References

  1. ^ "OECD Tax Database". Organisation for Economic Co-operation and Development. Retrieved 2007-01-30.
  2. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad ae [1]
  3. ^ http://www.tmf-vat.com/international-vat-rates-2010/75-afghanistan-vat-rate.html
  4. ^ http://www.tmf-vat.com/international-vat-rates-2010/76-albania-vat-rate.html
  5. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z FITA
  6. ^ http://www.tmf-vat.com/international-vat-rates-2010/77-algeria-vat-rate.html
  7. ^ http://www.fita.org/countries/algeria.html
  8. ^ http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html Template:Es
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  10. ^ http://www.tmf-vat.com/international-vat-rates-2010/80-argentina-vat-rate.html
  11. ^ http://www.tmf-vat.com/international-vat-rates-2010/81-armenia-vat-rate.html
  12. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu
  13. ^ __Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)
  14. ^ GST in Australia
  15. ^ http://www.tmf-vat.com/international-vat-rates-2010/83-austria-vat-rate.html
  16. ^ Taxes rates in Azerbaijan
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  21. ^ Income Tax and Fiscal Incentives
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  30. ^ http://www.tmf-vat.com/international-vat-rates-2010/96-botswana-vat-rate.html
  31. ^ http://www.tmf-vat.com/international-vat-rates-2010/97-brazil-vat-rate.html
  32. ^ http://www.tmf-vat.com/international-vat-rates-2010/98-brunei-vat-rate.html
  33. ^ http://www.tmf-vat.com/international-vat-rates-2010/99-bulgaria-vat-rate.html
  34. ^ http://www.tmf-vat.com/international-vat-rates-2010/100-burkina-faso-vat-rate.html
  35. ^ Index of Economic Freedom
  36. ^ http://www.tmf-vat.com/international-vat-rates-2010/101-burundi-vat-rate.html
  37. ^ http://www.tmf-vat.com/international-vat-rates-2010/102-cambodia-vat-rate.html
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  39. ^ http://www.taxclinic.ca/tax-tips/2012/01/25/quick-method-of-accounting-for-gst
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  41. ^ http://www.tmf-vat.com/international-vat-rates-2010/104-cape-verdevat-rate.html
  42. ^ http://www.tmf-vat.com/international-vat-rates-2010/105-central-african-republic-vat-rate.html
  43. ^ Servicio de Impuestos Internos
  44. ^ http://www.tmf-vat.com/international-vat-rates-2010/107-chile-vat-rate.html
  45. ^ http://www.tmf-vat.com/international-vat-rates-2010/108-china-vat-rate.html
  46. ^ http://www.tmf-vat.com/international-vat-rates-2010/109-columbia-vat-rate.html
  47. ^ http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/default.aspx
  48. ^ Croatia – Taxation
  49. ^ http://www.emg.rs/en/news/region/175548.html
  50. ^ http://www.tmf-vat.com/international-vat-rates-2010/115-cuba-vat-rate.html
  51. ^ http://www.tmf-vat.com/international-vat-rates-2010/116-cyprus-vat-rate.html
  52. ^ http://www.tmf-vat.com/international-vat-rates-2010/117-czech-republic-vat-rate.html
  53. ^ http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0
  54. ^ Income Tax law in Egypt
  55. ^ Sales Tax Law in Egypt
  56. ^ http://www.tmf-vat.com/international-vat-rates-2010/139-greece-vat-rate.html
  57. ^ Ram & McRae's Investors Information Package
  58. ^ 2008–09 Budget – Tax Concessions
  59. ^ http://www.lawandtax-news.com/html/hong%20kong/jhklatdctx.html
  60. ^ Tax Rates in the Republic of Latvia
  61. ^ Three governments, one prime minister, The Baltic Times, 27 June 2012
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  63. ^ http://www.heritage.org/index/country/liechtenstein
  64. ^ http://www.mira.gov.mv/Laws_regulations.aspx
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  67. ^ http://www.monaco-montecarlo.com/index-tax_system-en.html
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  77. ^ "Main features of the Government's tax programme for 2011". Ministry of Finance. 5 October 2010.
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  82. ^ Singapore corporate tax reduced to 17%
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  89. ^ Taiwan Cuts Corporate Income Tax To 17%
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  91. ^ http://mofpi.nic.in/ficci_data/uae.pdf
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  93. ^ http://www.hmrc.gov.uk/rates/corp.htm
  94. ^ [8]
  95. ^ Directgov – Value Added Tax
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  98. ^ State Corporate Income Tax Rates, Tax Foundation, January 26, 2007
  99. ^ State Individual Income Tax Rates, 2007, Tax Foundation, February 3, 2008
  100. ^ State and Local Sales and Use Taxes and Internet Commerce, CRS Report for Congress, Steven Maguire, January 28, 2005
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  102. ^ [10], State Individual Income Tax Rates, 2000–2010, July 8, 2010
  103. ^ http://www.dpi.hochiminhcity.gov.vn/invest/html/Law-04-2007-QH12.html
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