List of countries by tax rates

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A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit. The list focuses on the main indicative types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST.

Some other taxes (for instance property tax, substantial in many countries, such as the United States) and payroll tax are not shown here. The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually much lower than the marginal rate, but sometimes much higher. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Tax rates by countries[edit]

In alphabetical order

Country Corporate tax Income tax (minimum prevailing national + subnational rate) Income tax (maximum prevailing national + subnational rate)[1] VAT or GST or sales tax Further reading
 Afghanistan 20%[2] 0%[3] 20%[3] 0%[4] Taxation in Afghanistan
 Albania 15%[5] 0%[6] 23%[6] 20% (standard rate)[7]
6% (tourism services)[8]
Taxation in Albania
 Algeria 19%–26%[9] 0%[10] 35%[10] 19% (standard rate)[11]
9% (basic items)[11]
Taxation in Algeria
 American Samoa 15%–44%[12][13] 4%[14][13] 6%[13] 0%[15][13] Taxation in American Samoa
 Andorra 10%[16] 10%[17] 10%[17] 4.5% (standard rate
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[18]
Taxation in Andorra
 Angola 30%[19] 0%[19] 17%[19] 10%[19] Taxation in Angola
 Anguilla 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
 Argentina 35%[21] 9%[21] 35%[21] 21%[21] Taxation in Argentina
 Armenia 20%[22] 24.4%[22] 36%[22] 20%[22] Taxation in Armenia
 Aruba 25%[23] 7%[23] 58.95%[23] 1.5% (turnover tax)[23] Taxation in Aruba
 Australia 28.5%–30%[24][Note 1] 0%[24] 47%[25][Note 2] 10% (standard rate)
0% (essential items)[24]
Taxation in Australia
 Austria 25%[26] 0%[26] 55%[26] 20% (standard rate)
13% (tourism services)
10% (basic items)[26]
Taxation in Austria
 Azerbaijan 20%[27] 14%[27] 25%[27] 18%[27] Taxation in Azerbaijan
 Bahamas[28] 0%[29] 0% 0% + 8.8% social security tax 12%

(standard rate)[30]

Taxation in Bahamas
 Bangladesh[31] 35%[32] 0% 25% 15%[7] Taxation in Bangladesh
 Barbados[33] 25% 25% 38% 17.5% (standard rate)[7]
7.5% (hotel services)
Taxation in Barbados
 Bahrain 0%[34] 0% 0% 5% Taxation in Bahrain
 Belarus[35] 18% 13% 17% 20% (standard rate)
10% (reduced rate)[7]
Taxation in Belarus
 Belgium[31] 29.58%[36] 25% 50%[37] 21% (standard rate)[7]
12% (restaurants)
6% (essential and selected goods)
Taxation in Belgium
 Belize N/A 0% 25% 12.5% Taxation in Belize
 Benin[citation needed] 35% 10% 35% 18%[7] Taxation in Benin
 Bermuda 0%[38] N/A N/A N/A Taxation in Bermuda
 Bhutan 30% 0% 25%[39] N/A Taxation in Bhutan
 Bolivia 25% 0% 25% 13%[7] Taxation in Bolivia
 Bosnia and Herzegovina 10%[40] 10% 10% 17%[7][40] Taxation in Bosnia and Herzegovina
 Botswana 22% 0% 25% 12% Taxation in Botswana
 Brazil[31] 34% 0%[41] 27.5% 25% (maximum rate)
17% (minimum rate) [42]
Taxation in Brazil
 Brunei 20% 0% 0% N/A[7] Taxation in Brunei
 Bulgaria 10% (+5% on distribution of profit) 10% 10% + 18% social security fund tax 20%[7] Taxation in Bulgaria
 Burkina Faso 27.5% 0% 25% 18%[7] Taxation in Burkina Faso
 Burundi[43] 35% 0% 35% 18%[7] Taxation in Burundi
 Cambodia 20% 0% 20% 10%[7] Taxation in Cambodia
 Cameroon[35] 31.5% 10% 35% 19.25% Taxation in Cameroon
 Canada 13%[44] 19% (15% federal tax + 4%–11% provincial tax)[45][46] 58.75% in Quebec (33% federal tax + 25.75% provincial and local tax)[47][48] 5% (federal GST) +
0%–15% (provincial taxes)[49]
Taxation in Canada
 Cape Verde 25% 16.5% 27.5% 15%[7] Taxation in Cape Verde
 Cayman Islands 0%[50] 0%[50] 0%[50] 0%[50][51][Note 3] Taxation in the Cayman Islands
 Central African Republic 30%[52] N/A 50%[52] 19%[7] Taxation in the Central African Republic
 Chad N/A N/A N/A N/A Taxation in Chad
 Chile[53] 24%[54] (on distributed profits, deductible from personal income taxes[55][56]) 0% for < 950 USD/month 15.57% for = 8400 USD/month and 15.57%* 8400+35%*(X-8400) for X > 8400 USD/month[57] 19%[7] Taxation in Chile
 China[31] 25% 0% 45%[58][59] 16%[7] Taxation in China
 Colombia[35] 34% + 0%–6% Surtax for 2017, 33% + 0%–4% Surtax for 2018, and then 33% [60] 0%[61] 35% (non-labor income)
33% (labor income)[61]
19% (standard rate)[7]
5% or 0% (reduced rates)
Taxation in Colombia
 Comoros N/A N/A N/A N/A Taxation in Comoros
 Cook Islands 20-30% 18.5% 30% 15% Taxation in Cook Islands
 Democratic Republic of the Congo N/A N/A N/A N/A Taxation in the Democratic Republic of the Congo
 Congo 30%[62] N/A N/A 18.9%[63] Taxation in the Republic of the Congo
 Costa Rica 30% 0% 25% 13%[64] Taxation in Costa Rica
 Croatia[35] 12% for less than 3 mil kn, 18% for more 12% 40% 25% (standard rate)[65]
0% (food and books)
Taxation in Croatia
 Cuba[66] 30% 15% 50% 20% (maximum rate)
2.5% (minimum rate)[7]
Taxation in Cuba
 Curaçao N/A N/A N/A N/A Taxation in Curaçao
 Cyprus[31] 12.5% 0% 35% 19% (standard rate)[7]
5% or 0% reduced rates)
Taxation in Cyprus
 Czech Republic[67][68] 19%[69] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[70] 45.7% (peaks for employee real raw year income $90,000), 39% (for real raw year income of $450,000) 21% (standard rate)[71]
15% or 10% (reduced rates)
Taxation in the Czech Republic
 Denmark[72] 22% 39.8596% (34.63% for unemployed) (First DKK 46,000 per year is deductible; approximately USD 7,245 / EUR 6,172) [73][74] 55.8584%[73] 25% Taxation in Denmark
 Djibouti N/A N/A N/A N/A Taxation in Djibouti
 Dominica N/A N/A N/A N/A Taxation in Dominica
 Dominican Republic 27% 0% 25% 18% Taxation in Dominican Republic
 Timor-Leste N/A N/A N/A N/A Taxation in East Timor
 Ecuador 24% 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports)
Taxation in Ecuador
 Egypt[75] 22.5% (Corporate Taxes) 5% (Distribution of Profit Taxes) 0% 22.5% 14% (standard rate)
10% (professional services)
0% (exports)
Taxation in Egypt
 El Salvador 30% 0% 30% 13% Taxation in El Salvador
 Equatorial Guinea N/A N/A N/A N/A Taxation in Equatorial Guinea
 Eritrea N/A N/A N/A N/A Taxation in Eritrea
 Estonia[31] 0% (20% on distribution of profit) 20% (0% on dividends to residents) 20% 20% (standard rate)
9% (reduced rate)
Taxation in Estonia
 Ethiopia N/A N/A N/A N/A Taxation in Ethiopia
 Falkland Islands 26% 0% 26% 0% Taxation in Falkland islands
 F.S. Micronesia N/A N/A N/A N/A Taxation in Micronesia
 Fiji 20% [76] 0% 20% 9% Taxation in Fiji
 Finland 20%[77] 0% + 7.71% social security tax[78] 54.25% (31.75% national tax rate + 22.5% other taxes)[79] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport)
Taxation in Finland
 France 15% (profit < €38120) - 33.00% (profit > €38120) 0% 45% (+ tax on high incomes: 4% over €500,000)[80] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
Taxation in France
 Gabon 35% 5% 35% 18% Taxation in Gabon
 Gambia 31% 0% 30% N/A Taxation in Gambia
 Germany 29.65%[32] 14% (first €8,354 per year is deductible) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (food)
Taxation in Germany
 Georgia[81] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
 Ghana N/A N/A N/A 3% Taxation in Ghana
 Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
 Greece 29% (+29% paid in advance & returned after 1 year) 22%
(€1,900 tax deducted if income <€21,000)
45% 24% (standard rate)[7]
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.
Taxation in Greece
 Grenada N/A N/A N/A N/A Taxation in Grenada
 Guatemala[35] 25% 5% 7% 12% Taxation in Guatemala
 Guinea N/A N/A N/A N/A Taxation in Guinea
 Guinea-Bissau N/A N/A N/A N/A Taxation in Guinea-Bissau
 Guyana[82] 30% N/A 33⅓% 16% (standard rate)
0% (reduced rate)
Taxation in Guyana
 Guernsey 0%[83] 0% 20% 0%[84] Taxation in Guernsey
 Haiti N/A N/A N/A N/A Taxation in Haiti
 Honduras N/A N/A N/A N/A Taxation in Honduras
 Hong Kong[85] 8.25% (profits not over HK$2million) 16.25% (profits over HK$2million) 0% 15% 0% Taxation in Hong Kong
 Hungary 9% 15% (flat tax) 15% (flat tax) 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)
Taxation in Hungary
 Iceland[35] 20% 0% 46% 24% (standard rate)
11% (reduced rate)
Taxation in Iceland
 India 25%-34.9%[86] 0% 30% [87] 28%, 18%, 12%, 5%, 0%
GST rates in India[88][89]
Taxation in India
 Indonesia 25% 5% 30% 10% Taxation in Indonesia
 Iran 25% 0% 35% 9% (maximum rate)
0% (reduced rate)
Taxation in Iran
 Iraq N/A N/A N/A N/A Taxation in Iraq
 Ireland 12.5% 20% (first €1,650 per year is deductible) 52% (40% Income Tax + 12% social insurance contributions on income above €70,000, 9% social security contributions between €18,000 and €70,000) 23% (goods)
9%–13.5% (services)
0% (certain items of food)
Taxation in Ireland
 Isle of Man 0-10% 10% 20% 20% (standard rate)
5% (home renovations)
Taxation in Isle of Man
 Israel

Annual profit >10B ILS: 6%. Annual profit <10B ILS: 7.5% - 24%.[90]

11.5% 50% 17% (standard rate)
0% (fruits, vegetables and public transport)
Taxation in Israel
 Italy 27.9% (24% + 3.9% municipal) 23%- 0% on the first 8.500 euro income 43% +4% (special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books)
Taxation in Italy
 Ivory Coast N/A N/A N/A N/A Taxation in Ivory Coast
 Jamaica 33.3% Large companies 25% Small Private companies 0% 25% on income over J$1,500,000 20% (services)
16.5% (goods)
Taxation in Jamaica
 Japan[91] 32.11%[92] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% Taxation in Japan
 Jersey[31] 0% 0% 20% [93] 5%[94] Taxation in Jersey
 Jordan[35] 20% 0% 14% 16% Taxation in Jordan
 Kazakhstan[35] 20%[32][2] 10% 10% (for residents), 15% (for non-residents) 12% Taxation in Kazakhstan
 Kenya 30%[32] 10% 30% citizens, 35% foreigners 16% (standard rate)
12% (electricity and fuel)
0% (food)
Taxation in Kenya
 Kiribati N/A N/A N/A N/A Taxation in Kiribati
 Kuwait 0% 0% 0% 0% Taxation in Kuwait
 South Korea[35] 24.2%[32] 6% + 1.8%[95] 42%[96] + 11.4%[95] 10% Taxation in South Korea
 North Korea[97] 25% 0% 20% 4% (maximum rate)
2% (minimum rate)
Taxation in North Korea
 Kyrgyzstan N/A N/A N/A N/A Taxation in Kyrgyzstan
 Laos N/A N/A N/A N/A Taxation in Laos
 Latvia 0% / 20% (flat tax rate) [98] 23% (flat tax rate)[99] 23% 21%[100] Taxation in Latvia
 Lebanon[35] 17% 2% 20% 11% Taxation in Lebanon
 Lesotho N/A N/A N/A N/A Taxation in Lesotho
 Liberia N/A N/A N/A N/A Taxation in Liberia
 Libya N/A N/A N/A N/A Taxation in Libya
 Liechtenstein[101][102] 12.5% 3%[103] 24%[103] 8% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[104]
Taxation in Liechtenstein
 Lithuania[citation needed] 15%[105] 31.2% 42.77% 21% Taxation in Lithuania
 Luxembourg 29.22% 6% 52.45% total: 40%[106] + 12.45% social security charges[107] 17% Taxation in Luxembourg
 Macau[31] 12% 0% 12% 0%[108] Taxation in Macau
 Macedonia[31] 10% 10% (flat tax rate) 10% 18% (standard rate)
5% (reduced rate)
Taxation in Macedonia
 Madagascar N/A N/A N/A N/A Taxation in Madagascar
 Malawi N/A N/A N/A N/A Taxation in Malawi
 Malaysia[31] 18–24% 0% 28%. On top of that, additional 11% for Employees Provident Fund,[109] from Employee, 12%–13% from Employer;[110] Additional 1.2% for SOCSO[111] from Employee, and 1.4% from Employer 5% - 10% on Goods

7% on Services[112]

Taxation in Malaysia
 Maldives[113] 8%-15%[114] 0% 15% 6%[115] Taxation in Maldives
 Mali N/A N/A N/A N/A Taxation in Mali
 Malta 0–10% (35%[32] pre rebate) 0% 35% 18% Taxation in Malta
 Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[116] 4% (maximum rate)
2% (minimum rate)
Taxation in Marshall Islands
 Mauritania N/A N/A N/A N/A Taxation in Mauritania
 Mauritius 15% 15% (flat tax rate) 15% 15% Taxation in Mauritius
 Mexico[31] 30%[117] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
 Moldova[31] 12% 12% (flat rate) [118] 12% (+24% social security) 20% (standard rate)
10% (HoReCa)
Taxation in Moldova
 Monaco 33.33% 0%[119] 0% 19.6% (maximum rate)
5.5% (minimum rate)
[120]
Taxation in Monaco
 Mongolia 10% 10% 10% 10% Taxation in Mongolia
 Montenegro 9%[121][122] 9% (first EUR 720)[122] 15%[122] 11%[123] Taxation in Montenegro
 Montserrat N/A N/A N/A N/A Taxation in Montserrat
 Morocco 10%–31%[32][124] 0% 7%–20%[124] N/A Taxation in Morocco
 Mozambique N/A N/A N/A N/A Taxation in Mozambique
 Myanmar N/A N/A N/A N/A Taxation in Myanmar
 Namibia 32% [125] 0% [125] 37% [125] 15%[125] Taxation in Namibia
 Nauru N/A N/A N/A N/A Taxation in Nauru
   Nepal (20% Manufacturing, 25% Normal Business, 30% Finance) + (10% Mandatory Bonus to Employees) + (5% on distribution of profit) = Up to 45% (Total) 30%,20%,10%, 1% Social Security Tax Mandatory 50%[126] 13%[127] Taxation in Nepal
 Netherlands 20% on first €250,000 profit.

25% on €250,001+ profit

36.55% (first €21.103 per year is deductible) 51.95% [128] + reduction of deductions (arbeidskorting and general korting) 21% (standard rate)
6% (essential and selected goods)
Taxation in the Netherlands
 New Zealand 28% 10.5%[129] 33%[130] 15% Taxation in New Zealand
 New Caledonia[131] 30% 0% 25% on local income of non-residents

40%[132]

N/A Taxation in New Caledonia
 Nicaragua N/A N/A N/A N/A Taxation in Nicaragua
 Niger N/A N/A N/A N/A Taxation in Niger
 Nigeria 30% 7% 24% 5% Taxation in Nigeria
 Niue N/A N/A N/A 12.5% Taxation in Niue
 Norfolk Island N/A N/A N/A N/A Taxation in Norfolk Island
 Norway[133] 23% for 2018[134] 0% 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions for 2018 [134] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
Taxation in Norway
 Oman 15%[135][136] 0% 0% 5% Taxation in Oman
 Pakistan 35% 7.5% 35% 17% (standard rate)
0% (basic food items)
Taxation in Pakistan
 Palau N/A N/A N/A N/A 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 N/A N/A N/A N/A Taxation in Papua New Guinea
 Paraguay 10% 8% 10% 10% Taxation in Paraguay
 Peru[35] 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 N/A N/A N/A N/A Taxation in Pitcairn Islands
 Poland[69] 19% (15% for SME)[69] 0% 32% (or optional 19% flat rate for self-employed) 23% (standard rate)
8% or 5% (reduced rates)
Taxation in Poland
 Portugal[31] 21% 14.5% 48% 23% (standard rate)
13% or 6% (standard rate)
15%, 9% or 4% (Madeira and Açores)
Taxation in Portugal
 Puerto Rico 20%[137] 0% (16% Proposed from March 2015) 33.34% 11.5% Taxation in Puerto Rico
 Qatar[31] 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[138]) 10% (flat tax rate)[138] 10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only +10% CASS calculated from the minimum wage if you earn more than the monthly minimum wage x12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over 22800 RON for the whole year)[138] 19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[35]
Taxation in Romania
 Russia[31] 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%) [139]

20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat)
Taxation in Russia
 Rwanda N/A N/A N/A N/A Taxation in Rwanda
 Saint Kitts and Nevis 0 % 0 % 0 % N/A Taxation in Saint Kitts and Nevis
 Saint Lucia N/A N/A N/A N/A Taxation in Saint Lucia
 Saint Pierre and Miquelon N/A N/A N/A N/A Taxation in Saint Pierre and Miquelon
 Saint Vincent and the Grenadines N/A N/A N/A N/A Taxation in Saint Vincent and the Grenadines
 Samoa N/A N/A N/A N/A Taxation in Samoa
 San Marino 17% 12% 50% 0% (standard rate)
17% (imported goods)
Taxation in San Marino
 São Tomé and Príncipe N/A N/A N/A N/A Taxation in São Tomé and Príncipe
 Sark 0%[140] 0% 0% – There are taxes on property and personal capital (max £6,500). 0% Taxation in Sark
 Saudi Arabia[141] 5% 0% (foreigners)
Zakat 2.5% on capital assets (natives)
0% (foreigners)
Zakat 2.5% on capital assets (natives)
5% Taxation in Saudi Arabia
 Senegal[35] 25% 0% 50% 20% Taxation in Senegal
 Serbia[142] 15%[143] 10% 25% (additional contributions for state health, pension and unemployment funds)[144] 20% (standard rate)[145]
8% or 0% (reduced rates)
Taxation in Serbia
 Seychelles 33-40% 15% 15% 15% Taxation in Seychelles
 Sierra Leone N/A N/A N/A N/A Taxation in Sierra Leone
 Singapore 17%[146] 0% 22% (Compulsory pension deduction of 20% from Salary) 7% Taxation in Singapore
 Sint Maarten N/A N/A N/A N/A Taxation in Sint Maarten
 Slovakia 22%[147] 0% 25%[148] 20% (standard rate)[citation needed]
10% (books and medicines)
Taxation in Slovakia
 Slovenia[31] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
 Solomon Islands N/A N/A N/A N/A Taxation in Solomon Islands
 Somalia N/A N/A N/A N/A Taxation in Somalia
 South Africa 28%[149] 0% (below threshold) 45% 15%[150] Taxation in South Africa
 South Sudan N/A N/A N/A N/A Taxation in South Sudan
 Spain[31] 25% 0% (below €12,000) 45% 21% (standard rate)
10% or 4% (reduced rates)
Taxation in Spain
 Sri Lanka[31] 15% – 30%[32] 0% 15% (If annual income is more than 2.5m LKR) 12% (standard rate)
8% or 0% (reduced rates)
Taxation in Sri Lanka
 Sudan N/A N/A N/A N/A Taxation in Sudan
 Suriname 36%[151] N/A N/A N/A Taxation in Suriname
 Eswatini 27.5% 33% 33% 14% Taxation in Swaziland
 Sweden 22%[152] 29.19% (first USD $2,690 per year is deductible) 60.15% (25% national)[153][154] 25% (standard rate)
12% or 6% (reduced rate)[155]
Taxation in Sweden
  Switzerland[35] 17.92%[32] 0% 13.2% (federal) 7.7% (standard rate)
3.8% or 2.5% (reduced rates)
Taxation in Switzerland
 Syria[31] 22% 5% 15% N/A Taxation in Syria
 Taiwan[31] 17%[156] 6% 45% 5%[157] Taxation in Taiwan
 Tajikistan N/A N/A N/A N/A Taxation in Tajikistan
 Tanzania 30% 15% 30% 18% Taxation in Tanzania
 Thailand 20% 0% 35% 7% Taxation in Thailand
 Togo N/A N/A N/A N/A Taxation in Togo
 Tokelau N/A N/A N/A N/A Taxation in Tokelau
 Tonga N/A N/A N/A N/A Taxation in Tonga
 Trinidad and Tobago 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
 Tunisia[35] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate)
Taxation in Tunisia
 Turkey[31] 20% 15% 35% 18% (standard rate)
8% (clothing)
1% (certain food items)[7]
Taxation in Turkey
 Turkmenistan N/A N/A N/A N/A Taxation in Turkmenistan
 Turks and Caicos Islands N/A N/A N/A N/A Taxation in Turks and Caicos Islands
 Tuvalu N/A N/A N/A N/A Taxation in Tuvalu
 Uganda 30%[158] N/A N/A 18%[159] Taxation in Uganda
 Ukraine 18% 18% 18% [160] 20% (standard rate)
7% or 0% (reduced rates)
Taxation in Ukraine
 United Arab Emirates 0%[161] 0%[162] 0%[162] 5% Taxation in United Arab Emirates
 United Kingdom[163] 19% [164] 40% (> £46,350),20% (<= £46,350), 0% (<= £11,850) [165] 47% (45% IT + 2% NI) [166] (on income over £150,000) 20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children clothing; and, books and periodicals)[167]
Taxation in the United Kingdom
 United States 21% + 0–12% State/Local[32] 0% (federal) + 0% (state) +
0%–3% (local)
51.8% =

37% (max federal[168]) +

13.3% (max state[169]) +

1.5% (city)

11.725% (highest prevailing state + local sales tax rate)
0% (lowest prevailing rate)
Taxation in the United States
 Uruguay[35] 25% 0% 30% 22% (standard rate)
11% (minimum rate)
0% (extent)
Taxation in Uruguay
 Uzbekistan[35] 8% 7.5% 22% 20% (maximum rate)
0% (minimum rate)
Taxation in Uzbekistan
 Vanuatu N/A N/A N/A N/A Taxation in Vanuatu
 Venezuela[35] 34% 6% (0% under certain income, defined every year) 34% 16% (standard rate)
8% (reduced rate)
Taxation in Venezuela
 Vietnam[31] 20% 5% 35%[170] 10% Taxation in Vietnam
 British Virgin Islands 0%[171] 0% 0% N/A Taxation in the British Virgin Islands
 U.S. Virgin Islands 50%–500% N/A N/A N/A Taxation in United States Virgin Islands
 Yemen 20%[172] 10% 15% 2% Taxation in Yemen
 Zambia 35% 10% 30% 16% Taxation in Zambia
 Zimbabwe N/A N/A N/A N/A Taxation in Zimbabwe

Notes[edit]

  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
  2. ^ Includes 2% Medicare levy. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.
  3. ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

See also[edit]

References[edit]

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External links[edit]