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List of countries by tax rates

From Wikipedia, the free encyclopedia

Taxation by country
Map of the world showing national-level sales tax / VAT rates as of October 2019

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 types of taxes: corporate tax (excluding dividend taxes), individual income tax, capital gains tax, property tax, inheritance tax and sales tax (incl. VAT and GST).

Personal income tax includes all applicable taxes, including all unvested social security contributions. Vested social security contributions are not included as they contribute to the personal wealth and will be paid back upon retirement or emigration, either as lump sum or as pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those are effectively a tax for general distribution among the population.

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 lower than the marginal rate. 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 and territories

[edit]
Tax jurisdiction Corporate Individual income Capital gains[1] Property Inheritance / Estate VAT or GST
or Sales
Lowest Highest
 Afghanistan 20%[2] 0%[3] 20%[3] 0% (however, in Taliban run areas pre-Taliban rule, small fees were illegally added to groceries)[4][5]
 Albania 15%[6] 0%[7] 23%[7] 15% 20% (standard)
6% (tourism services)[8]
 Algeria 19–26%[9] 0%[10] 35%[10] 15%(resident) 20% (non-resident) 19% (standard)[11]
9% (basic items)[11]
 American Samoa 34%[6] 4%[12][13] 6%[13] 0% 0%[14][13]
 Andorra 10%[15] 0%[16] 10%[16] 4.5% (standard)
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[17]
 Angola 30%[18] 0%[18] 17%[18] 10% 14%[19]
 Anguilla 0%[20] 0%[20] 0%[20]
 Antigua and Barbuda 25%[21] 0%[22] 15%[23]
 Argentina 35% (residents)
15% (non-residents)[24] 		9%[24] 35%[24] 15% 21%[24]
 Armenia 18%[25] 22%[25] 22%[25] 10–20% 20%[25]
 Aruba 25%[26] 7%[26] 58.95%[26] 1.5% (turnover tax)[26]
 Australia 30% (standard)
25% (base entity)[27][Note 1] 		0%[27] 45%[28][Note 2] 0–45% 0% 10% (standard)
0% (essential items)[27]
 Austria 23%[29] 0%[30] 55%[30] 27.5%[31] 0% 20% (standard)
13% (tourism services)
10% (basic items)[32]
 Azerbaijan 20%[33] 14%[33] 25%[33] [34] 18%[33]
 Azores 13.6% (SMEs, up to a taxable profit of €15,000)[35]

16.8% (general)

0% (for monthly salaries up to €654 + social security charges)[36] 36.2% (for monthly salaries above €25,200 + social security charges)[37] 4% (reduced)

9% (intermediate)

16% (standard)[38]

 Bahamas[39] 0%[40] 0% 8.8% (social security tax) 12% (standard)[41]
 Bahrain 0%[42] 0% 10% (standard rate)
0% (essential goods)
 Bangladesh[43] 32.5%[44] 0% 25% 15%
 Barbados[citation needed] 5.5% (under BBD$1 million)
3.0% (BBD$1–20 million)
2.5% (BBD$20–30 million)
1.0% (over BBD$30 million)[45] 		25% 38% 17.5% (standard)
7.5% (hotel services)
 Belarus[46] 20% 43.37% (12% + 1% mandatory insurance + 35% social security) 20% (standard)
10% (reduced)
 Belgium[43] 25%[47] 55%(single/secluded)
50% (legally married) 		60.45%
(13.07% (mandatory social security tax),
50% (federal),[48]
3–9% (municipal)[49]) 		80%[50] 21% (standard)
12% (restaurants)
6% (essential and selected goods)
 Belize 25% (general)[51]

1.75% (small businesses with income below BZ$ 300.000)

19% (tourism related companies - incl. hotels and restaurants)

37.5% (banks and other financial institutions)

25%[52] 0% (except in some specific cases) 12.5%
 Benin[citation needed] 35% 10% 35% 18%
 Bermuda 0%[53] 0% 0%
 Bhutan 26% 0% 25%[54] —
 Bolivia 29% 0% 25% 13%
 Bosnia and Herzegovina 10%[55] 10% 17%[55]
 Botswana 22% 0% 25% 25% 14%
 Brazil[43] 40% (highest rate for financial institutions, insurance and capitalisation companies)
24–34% (general)
15% (+10% in profits exceeding BR$ 20.000[56] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies[57]) 		0%[58] 27.5%[59] 22.5% 8%[60] 20–30.7%[61]
 Brunei 1% (sole proprietorships and partnerships)

18.5% (all other businesses)[62]

0% 0%[62] —[63]
 Bulgaria 10% (+5% on distribution of profit) 10% 10% 20% (9% on hotel and camping accommodation)
 Burkina Faso 27.5% 0% 25% 18%
 Burundi[64] 35% 0% 35% 18%
 Cambodia 20% 0% 20% 10%
 Cameroon[46] 31.5% 10% 35% 19.25%
 Canada 26.5–31% (higher)
9–13% (lower)[65] 		19% (15% federal + 4% in Nunavut)[66] 27.53% (12.53% federal + 15% in Quebec)[67][68][69] 58.50% (33% federal + 25.5% in Quebec)

44.5% (33% federal + 11.5% in Nunavut)[66][69]

27% 0% 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick)[70]
 Cape Verde 25% 16.5% 27.5% 15%
 Cayman Islands 0%[71] 0%[71] 0%[71][72][Note 3]
 Central African Republic 30%[73] — 50%[73] 19%
 Chad 20% — — — —
 Chile[74] 25–27% [75] 0% (for monthly taxable incomes under US$950) 40% (for monthly taxable incomes over US$190,000)[76] 10% 25% 19%
 China[43] 25% (standard)[77]

15% (concession rate for high-tech companies)[78]

0% 45%[79][80] 20% 0% - The Chinese government owns all lands in China and the government does not tax homeowners.[81] 0%[82] 13% (standard)[63]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export)
 Colombia[46] 35%[83] 0%[84] 35% (non-labor income)
39% (labor income)[84] 		10% (standard)
20% (lotteries, gaming, or similar activities)[85] 		19% (standard)
5% or 0% (reduced rates)
 Comoros 35% — — — —
 Cook Islands 20–30% 18.5% 30% 0% [86] 15%
 DR Congo 35% 0% 40% 5–20%
 Congo 30%[87] — — 18.9%[88]
 Costa Rica 30% 0% 25% 13% (standard)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture)[89]
 Croatia[46] 18% (over 3 million kn)
12% (under 3 million kn) 		12% 40% 10% 5% 25% (standard)[90]
13% (certain essential groceries)
 Cuba[91] 30% 15% 50% 2.5–20%
 Curaçao 22% 9.75% 46.5% 6%, 7% or 9%
 Cyprus[43] 12.5% 0% 35% 20% 19% (standard)
5% or 0% (reduced rates)
 Czech Republic[92][93] 19%[94] 20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed)[95] 45.7% (peaks for employee gross annual income of $90,000 or more)
39% (for gross annual income of $450,000 or more)[citation needed] 		15% 21% (standard)[96]
12% (reduced)
 Denmark[97] 22–25% (depending on business) 39.86% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[98][99] 52.07%[100] 42% 15% 25%
 Djibouti 25% — — —
 Dominica 25%[101] 0% 35% 15%
 Dominican Republic 27% 0% 25% 27%[102] 18%
 Timor-Leste 10% — — —
 Ecuador 25%[103] 0% 35% 35% 35%[104] 12% (standard)
15% (luxury goods)
0% (exports)
 Egypt[105] 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit) 		0% 27.5% 14% (standard)
10% (professional services)
0% (exports)
 El Salvador 30% 0% 30% 13%
 Equatorial Guinea 35% 0% 35% 15%
 Eritrea 34% — — —
 Estonia[106] 0% (20% on distribution or 14% on distribution below the 3 previous years average) 6.9% (for minimum wage full-time work in 2024; excluding social security taxes paid by the employer) 23.6% (for employees earning over €25,200 per year in 2024: includes 20% flat income tax + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer and taxes on dividends 20% 0% 22% (standard)
9% (reduced)
 Eswatini (Swaziland) 27.5% 0%[107] 33%[107] 15%
 Ethiopia 30%[108] 0% 35% —
 Falkland Islands 26% 0% 26% 15% 0%
Faroe Islands 18% 20% 0% [109]
 Micronesia 21% — — —
 Fiji 20%[110] 0% 20% 9%
 Finland 20%[111]

18% (from 2027)[112]

8.4% (social security tax)[113]
 53.61% (in Halsua for the members of the Orthodox Church of Finland: 31.25% national tax rate + 23.5% municipal tax + 9.9% social security tax + 2.1% church tax)[114] 34% 33%[115] 25.5% (standard)
14% (food and fodder)
10% (medicines and public transport)
 France 25% 0% 55.34% (45% IR + 4% CEHR + 9.2% CSG + 0.5% CRDS + 0.4% Old-age insurance + 6% PER)[116][117][118] 30% (+4% for high earners) 60%[119] 20% (standard)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
 French Polynesia 25% — — —
 Gabon 35% 5% 35% 18%
 Gambia 31% 0% 30% —
 Germany ≈30% (15% corporate tax (+ 5.5% solidarity surcharge) + 7% to 17% trade tax)[120] 19.6% (social security contributions)

0% (earning under €11,604 per year)

45% (+ 39.2% social security contributions up to €90,600 per year, half paid by employer (14.6% health + 18.6% pension + 3.4% care + 2.6% unemployment)) 25% Yes 50%[121] 19% (standard)
7% (reduced)
 Georgia[122] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 0%[123] 18%
 Ghana 25% 25% — 3%
 Gibraltar 10% 17% 40% 0%
 Greece 22% 9% (zero tax for annual income under €8633,33) 44% 15% 20% 24% (standard)
13% (food, health and tourism services)
6% (theater tickets, books and medicine)
VAT is reduced by 30% for the islands of Leros, Lesvos, Kos, Samos, Chios (i.e., 17%, 9%, 4%).
 Greenland 25% 44% 0% 0%
 Grenada 28% — — —
 Guatemala[46] 25% 5% 7% 12%
 Guernsey 0%[124] 0% (earning under £658.67 per month)[125] 20% (+ 6.6–11.3% Social Security)[125] Document duty charged on real estate transfers from estates. 0%[126]
 Guinea 35% — — —
 Guinea-Bissau 35% — — —
 Guyana[127][128] 30% 28% (annual salary under $1,560,000 GYD)[128] 40% (annual salary over $1,560,000 GYD)[128] 14% (standard)
0% (reduced)
 Haiti 30%[129] 0% 30%[130] 10%[129]
 Honduras 25% — — —
 Hong Kong[131] 16.5% (over HK$2 million)
8.25% (under HK$2 million) 		0% 15% 0% 0%
 Hungary 9% 15% (+ 18.5% social security + 13% social contribution tax) 15% 18%[132] 27% (standard)
18% (reduced)
5% (certain foods, internet service, restaurant services, medicines and books)
 Iceland[46] 20% 31.48% (On income up to 446.136 ISK)[133] 46.28% 22% 10% 24% (standard)
11% (reduced)
 India

15–22% (excludes surcharge & cess)[134]

0% (₹ 0 - 400,000 + 12% of basic salary for epf or social security) 39% (including Surcharge & Health and Education Cess for Income greater than Rs.20,000,000) 12.5% (LTCG)

20% (STCG)

0% 40% (Luxury and Sin Goods rate)

18% (standard)

5%, 0% (Essential Goods & Services rate) (varies by commodity; see GST rates in India)[135][136]

 Indonesia 22% 5% 35% 11%
 Iran 25% 0% 35% 0–9%
 Iraq 15%[137] 3%[138] 15% 0–300%[139]
 Ireland 12.5% 20% (first €1,650 per year is deductible) 52.1% (40% + 12.1% social insurance contributions on incomes above €44,000) 33% 33%[140] 23% (goods)
9–13.5% (services)
0% (certain items of food)
 Isle of Man 0% 10% 22%[2] 20% (standard rate)
5% (home renovations)
 Israel 23%[141] 0% (for monthly income under 6,330₪) 50% 25% 0% 18% (standard)
0% (fruits and vegetables)
 Italy 27.9% (24% + 3.9% on tax-adjusted EBITDA) 23% (first €8,500 per year is deductible); + municipal and local taxes (0-3%) 43% (+ municipal and local taxes (0-3%)) 26% 4% 22% (standard)
10% (reduced rate on certain products e.g. food)
4% (on products of first necessity)
 Ivory Coast 25% — — —
 Jamaica 33.3% (standard)
25% (reduced rate for small companies) 		0% 25% (on income over J$1,500,000) 20% (services)
16.5% (goods)
 Japan[142] 29.74%[143] 15.105% (10% local + 5.105% national) 50.5% (45% national + 10% local) 20.315% 55%[144] 10% (standard)
8% (groceries and takeout food and subscription newspaper)
 Jersey[43] 0% 0% 20%[145] Stamp duty on probate starting at £50, rising progressively. 5%[146]
 Jordan[46] 20% 0% 25%[147] 16%
 Kazakhstan[46] 20%[120][2] 10% 10% (residents)
15% (non-residents) 		13%
 Kenya 30%[120] 10% 30% (citizens)
35% (non-citizens) 		16% (standard)
12% (electricity and fuel)
0% (food)
 Kiribati 35% — — —
Kosovo[148] 0–10% 0% 10% 0%
 Kuwait 7.5–16% (Rate of 15% typically applies except for regions under Saudi control where it's 7.5% tax, plus add a possible 1% tax for Zakat)[149] 0% 0% 0%
 North Korea[150] 25% 0% 20% 2–4%
 Kyrgyzstan 10%[151] 10% 12% (standard)
1–5%
 Laos 35% — — —
 Latvia 0% (20% on distribution of profit)[152] 20%[153] 31.4% 20%[154] 21% (standard)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers)[155]
 Lebanon[46] 17% 2% 25% 11%
 Lesotho 25% — — —
 Liberia 25%[156] — — —
 Libya 24.5% (20% + 4% Jehad tax + 0.5% corporate income tax to pay for stamp duties)[157] — — —
 Liechtenstein[158][159] 12.5% 3%[160] 22.4%[161] 0% (share sales)

24% (real estate)

8.1% (standard)
3.8% (lodging services)
2.5% (reduced)[162]
 Lithuania[citation needed] 15%[163] 31.2% 42.77% 15% 21% (standard)
9% (publications, accommodation services etc.)
5% (medicine, newspapers and magazines etc.)
0% (certain goods and services)
 Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0–10.5% municipal trade tax[164] 8% 44.2% (42%[165] + 3.78% unemployment fund surcharge)[166] 0% 17% (standard)
3% (reduced)
 Macau[43] 12% 0% 12%[167] 0%[168]
 Madagascar 20% — — —
 Madeira 5% (licensed companies in the International Business Centre of Madeira).

13% (SMEs, applicable up to a taxable profit of €15000)

20% (general)

0% (for monthly salaries up to €659) + social security charges[37] 45.1% (for monthly salaries above €25,275 + social security charges)[37] 5% (reduced)

12% (intermediate)

22% (standard)[169]

 Malawi 30% 0% 35%[170] —
 Malaysia[43] 18–24% 0% 30%[171] (+ 11% for EPF[172] + 0.5% for SOCSO[173]) 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[174]
 Maldives[175] 8–15%[176] 0% 0% (expatriates)

15% (nationals)

6%[177]
 Mali 30% — — —
 Malta 35% (unless eligible for 30% rebate) 0% 35% 0% 0% 18% (7% and 5% for certain goods and services)
 Marshall Islands 0.8–3% 0% 12%[178] 2–4%
 Mauritania 25% — — 0% —
 Mauritius 15% 0% 15% 15%
 Mexico[43] 30%[179] 1.92% 35% (+ reduction of deductions (topes)) 0% 16%
 Moldova[43] 12% 12%[180] 12% (+ 24% for social security) 20% (standard)
10% (HoReCa)
 Monaco 0% (25% for companies generating more than 25% of their turnover outside Monaco)[181] 0%[182] 5.5–19.6%
[183]
 Mongolia 10% 10% 10%
 Montenegro 9%[184][185] 9% (first €720)[185] 12.65% (11% national tax + 15% municipality surtax on income tax)[185]

15% (entrepreneurs on their worldwide income)[186]

21%[187]
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.)
 Montserrat 20% — — —
 Morocco 10–31%[120][188] 0% 38%[188] 20% (standard)
14%, 10%, 7% (reduced rates)[189]
 Mozambique 32% — — —
 Myanmar 22% — — —
 Namibia 32%[190] 0%[190] 37%[190] 15%[190]
 Nauru 25% — — —
   Nepal 30% (higher rate for financial companies)
25% (standard)
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees) 		0% (+ 1% social security tax) 36% (Including 20% additional tax)[191] 13% (standard)[192]
288% (for imported vehicles)[193]
 Netherlands 25% (over €245,000)
15%[194] (under €245,000) 		0% (first €8,700 per year is tax free) 49.5%[195] 36% 40%, 36%, 20% (total value > €154.179)
20%, 18%, 10% (total value < €154.179)
[196][Note 4] 		21% (standard)
9% (essential and selected goods)
 New Zealand 28% 10.5%[197] 39%[198] 0% 15%
 New Caledonia[199] 30% 0% 40% (residents)
25% (non-residents)[200] 		—
 Nicaragua 30% — — —
 Niger 30%[201] — — 7%[201]
 Nigeria 30% 7% 24% 7.5%
 Niue 0% — — 12.5%
 Norfolk Island 0% — — 0%[202] —
 North Macedonia[43] 10% 10% 18% 18% (standard)
5% (reduced)
 Norway[203] 22%[204] 0% (for yearly income under 100,000 NOK)[205] 47.4%[206] 37.84%[207] 0%[208] 25% (standard rate)
15% (food and drink)
12% (transportation, cinema and hotel services)[209]
 Oman 15%[210][211] 0% 5%
 Pakistan 1.25% (minimum)[212]

20% (small)[213]

29%(corporate)[214]

0% (under Rs 600,000 per annum) 45% (over Rs 5.6 Million per annum) 15% Exempt[215] 0% 18% (+3% for non-registered goods)

15% (services)
0% (basic food items)

 Palau 0% — — 0%[216] —
 Palestine 15% 5% 15% 14.5%
 Panama 25% 0% 27% 7% (standard)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods)
 Papua New Guinea 30% — — —
 Paraguay 10% 8% 10% 10%
 Peru[46] 30% 0% 30% 16% (standard) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.)
Philippines 30% 0% 35% 6%[217] 12% (standard)
0% (reduced)
 Pitcairn Islands 0% 0%[218] 0%
 Poland[219] 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)[219] 9% (under 30.000 złotych per year, 0% income tax[220], 9% Health Insurance(non-deductible)[221]) 41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year)[222]

23.9% or 27.9% (self employed: not deduction first 30.000 złotych, 19% + 4.9% health insurance +4% solidarity tax above 1 million złotych)

19% 7% 23% (standard)
8% or 5% (reduced rates)
 Portugal 20% (in mainland) 13% 56.03% (48% income tax + 5% solidarity rate + 11% social security) 28%[3] 0% 23% (standard)
13% (intermediate)
6% (reduced)
 Puerto Rico 20%[223] 0% (16% proposed) 33.34% 11.5%
 Qatar[43] 10% 0% 0%
 Romania 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)[224] 35%
(25% social security (CAS) + 10% health insurance (CASS) + 0% income tax for people with disabilities. 0% income tax for IT workers earning less than 10000 RON).
[224] 		45%
(25% social security (CAS) + 10% health insurance (CASS) + 10% income tax after CAS and CASS)

Self employed (PFA):

(25% CAS if earning more than 12 minimum wages in a year + 10% CASS, taxable sum capped at 12 minimum wages per year, e.g. you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year + 10% income tax)
[224] 		10% 19% (standard)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced)
[46]
 Russia[43] 20%[2] 13% 22% (earning over 50 million roubles a year)[225]

35% (non-residents)

0%[226] 20% (standard)
10% (books, certain items of food and children goods)
0% (house or flat)
 Rwanda 30% 0% 30% 18%
 Saint Kitts and Nevis 33%[227] 0% —
Saint Barthélemy 0% 0% 0% 0%
 Saint Lucia 30% — — —
 Saint Martin 20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000) — — —
 Saint Pierre and Miquelon 33.3% (15% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €600,000) — — —
 Saint Vincent and the Grenadines 30% — — —
 Samoa 27% — — —
 San Marino 17% 9% 35% 0% (standard)
17% (imported goods)
 São Tomé and Príncipe 25% — — —
 Sark 0%[228] 0% 0% 0% There are taxes on property and personal capital, maximum at £6,500. Document duty charged on real estate transfers from estates performed by a Guernsey Advocate. 0%
 Saudi Arabia[229] 2.5% (fully Saudi national owned businesses)

2.5–15% (taxed at Zakat rate 2.5% for the Saudi percentage of ownership, 15% for all other ownership)

0% 15% (standard)

5% (real estate transactions rate)

 Senegal[46] 25% 0% 50% 20%
 Serbia[230] 15%[231] 10% 25% (additional contributions for state health, pension and unemployment funds)[232] 15% 0% 20% (standard)[233][234]
10% or 0% (reduced rates)
 Seychelles 33%[6] 15% 15%
 Sierra Leone 25% — — —
 Singapore 17%[235] 0% 22% (+20% tax on pension) 0%[236] 9%
 Sint Maarten 34.5% 12.50% 47.50% 5%
 Slovakia 21% (over €100,000)
15% (under €100,000) 		21% 25%[237] 25% 0% 23% (standard)[238]
19% (electricity, non-basic foodstuffs, selected catering services)
5% (basic foodstuffs, books, medicines, accommodation services)
 Slovenia[43] 19% 16% 50% 27.5% 0% 22% (standard)9.5% (food, building and renovation, transport, tickets, media)

5% (books, newspaper)

 Solomon Islands 30% — — —
 Somalia 30%[239] 0% 18% 0%
 South Africa 28%[240] 0% (below threshold) 45% 18% 25%[241] 15%[242]
 South Korea[46] 24.2%[120] 7.8% (6% + 1.8%[243]) 53.4% (42%[244] + 11.4%[243]) 50%[245] 10%
 South Sudan 30% — — —
 Spain[43] 25% (mainland)
4% (Canary Islands) 		0% (first €5,550 per year is tax free) 52.3%

47% (State tax)

3.75% (Regional tax in Valencia)

6.45% (Social security, worker contribution)

26% (residents)
19% (non-residents) 		34% 21% (standard)
10% or 4% (reduced rates)
 Sri Lanka[43] 15–30%[120] 0% 36% (if annual income is more than LKR 3 million) 12% (standard)
8% or 0% (reduced rates)
 Sudan 5% (special exempt companies)

15% (most other companies)[246]

 Suriname 36%[247] 8% (first SRD2,646 per year is deductible) 38%[248] —
 Svalbard 16%[249][250] 8%[251] 22%[251] 0%[252] 0% 0%[253]
 Sweden 20.6%[254] 32% (first US$1,930 per year is deductible) 45.6% (32% average municipality income tax + 20% state income tax)[255][256] 30% 0% 25% (standard)
12% or 6% (reduced rates)[257]
  Switzerland[46] 17.92%[120] 0% 50.14%
10.6%(mandatory social security contributions)[258]
11.5% (federal)[259]
28.025% (cantonal, Geneva)[260]
9.69% (communal, Avully and Chancy, both canton of Geneva)[260]
3.04% (church tax, roman catholic and protestant in Geneva)[260] 		0%[261] 8.1% (standard)
3.8% or 2.5% (reduced rates)
 Syria[43] 22% 5% 15% —
 Taiwan[43] 20%[262] 5% 40% 20%[263] 5%[264]
 Tajikistan[265] 13% (residents)
25% (non-residents) 		5% 13% (residents)
25% (non-residents) 		18%
 Tanzania 30% 15% 30% 14%
 Thailand 20% 0% 35% 7%
 Togo 27% — — —
 Tokelau 0% — — —
 Tonga 25% — — —
 Trinidad and Tobago 30% 0% 25% (annual chargeable income less than $1 million)
30% (annual chargeable income over $1 million) [266] 		12.5%
 Tunisia[46] 30% 0% 35% 18% (standard)
12% or 6% (reduced rates)
 Turkey[43] 25% 15% 40% 1–30%[267] 20% (standard)
10% (clothing)
1% (certain food items)[63]
 Turkmenistan 8% — — —
 Turks and Caicos Islands 0% — — —
 Tuvalu 30% — — —
 Uganda 30%[268] — — 18%[269]
 Ukraine 18%[270] 0%[271] 18% (common rate)
20% (some activities)
22% (social security)[272] 		18% 2% (non-refundable turnover tax during martial law)
 United Arab Emirates 0% (free zone companies,[273] as well as mainland companies with less than 375,000 AED a year in profit,[274] may need to fill out a tax return)

9% (for mainland companies with a net profit over AED 375,000 annually, taxation paid to other countries credited towards UAE taxation, tax return required)[274]

0%[275] 0%[276] 5%[275]
 United Kingdom[277] 19–25%[278] 0% (up to £12,570)[279] 62% (40% income tax on the £100–125k band + 20% phase-out of personal allowance + 2% employee National Insurance) [280][281] 24%[282] 40%[283] 20% (standard)
5% (home energy and renovations)
0% (life necessities, public transport, children's clothing, books and periodicals)[284]
 United States 21% (federal)
up to 21% (with credit of tax paid towards other countries) 		10% (federal) +
0–3.07% (state) +
0–3.8398% (local) (federal standard deduction of 12550 USD for single taxpayers) 		50.3% California (37% (federal)[285] + 13.3% (state))

37% Texas (37% + 0%)

20% 0–3.64% [286] 18–40% (federal with offset against individual State Estate and Inheritance Taxes)[287] 0–11.5%
 Uruguay[46] 25% 0% 36%[288] 22% (standard)
11% (lowest)
0% (extent)
 Uzbekistan[46] 12% (standard)
20% (banks and mobile communication operators) 		12% 0–15%
 Vanuatu 0% 0% 0% 0%
 Venezuela[46] 34% 0% 34% 16% (standard)
8% (reduced)
 Vietnam[43] 20% 5% 35%[289] 10%[290] 10%
 British Virgin Islands 0%[291] 0% —
 U.S. Virgin Islands 21–38.50%[292]
 Wallis and Futuna 0% 0% 0% 0%
 Yemen 20%[293] 10% 15% 2%
 Zambia 30%[294] 10% 30% 16%
 Zimbabwe 25% 0% 45% 15% (standard)
0% (on selected items)

See also

[edit]

Notes

[edit]
  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 26% rate.
  2. ^ Excludes 2% Medicare levy.Excludes 1.5% Medicare Levy Surcharge Previously 50.5%, 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.
  4. ^ Rates are for other inheritors, grandchildren & further descendants, and partners & children respectively.

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