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List of countries by tax rates

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(Redirected from Federal taxation)

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, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax.

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.

Some other taxes (for instance property tax, substantial in many countries, such as the United States) and income 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 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 tax (excl. dividend taxes) Individual income tax VAT or GST or Sales tax Capital gains tax[1] Inheritance/Estate Tax Further reading
Lowest marginal rate Highest marginal rate
 Afghanistan 20%[2] 0%[3] 20%[3] 0%[4] However, in Taliban run areas pre-Taliban rule, small fees were illegally added to some groceries.[5] Taxation in Afghanistan
 Albania 15%[6] 0%[7] 23%[7] 20% (standard rate)
6% (tourism services)[8] 		15% Taxation in Albania
 Algeria 26% (highest rate)
19% (lowest rate)[9] 		0%[10] 35%[10] 19% (standard rate)[11]
9% (basic items)[11] 		15% resident, 20% non-resident Taxation in Algeria
 American Samoa 34% [6] 4%[12][13] 6%[13] 0%[14][13] Taxation in American Samoa
 Andorra 10%[15] 0%[16] 10%[16] 4.5% (standard rate)
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[17] 		Taxation in Andorra
 Angola 30%[18] 0%[18] 17%[18] 10%[18] 10% Taxation in Angola
 Anguilla 0%[19] 0%[19] 0%[19] Taxation in Anguilla
 Antigua and Barbuda 25%[20] 0%[21] 15%[22]
 Argentina 35% for residents
15% for non residents[23] 		9%[23] 35%[23] 21%[23] 15% Taxation in Argentina
 Armenia 18%[24] 22%[24] 22%[24] 20%[24] 10-20% Taxation in Armenia
 Aruba 25%[25] 7%[25] 58.95%[25] 1.5% (turnover tax)[25] Taxation in Aruba
 Australia 30% (standard rate)
25% (base entity rate)[26][Note 1] 		0%[26] 45%[27][Note 2] 10% (standard rate)
0% (essential items)[26] 		0-45% (Same as income tax rate) Taxation in Australia
 Austria 25%[28] 0%[28] 55%[28] 20% (standard rate)
13% (tourism services)
10% (basic items)[28] 		27.5% Taxation in Austria
 Azerbaijan 20%[29] 14%[29] 25%[29] 18%[29] [30] Taxation in Azerbaijan
 Azores 13.6% (available to SMEs and applicable up to a taxable profit of €15000)[31]

16.8% (general rate)

0.0% (for monthly salaries up to €654) + social security charges[32] 36.2% (for monthly salaries above €25,200) + social security charges[33] 4% (reduced rate)

9% (intermediate rate)

16% (standard rate)[34]

Taxation in Portugal
 Bahamas[35] 0%[36] 0% 0% + 8.8% social security tax 12% (standard rate)[37] Taxation in the Bahamas
 Bahrain 0%[38] 0% 10% (standard rate)
0% (essential goods) 		Taxation in Bahrain
 Bangladesh[39] 32.5%[40] 0% 25% 15% Taxation in Bangladesh
 Barbados[citation needed] 5.5% (on profits not over BBD$1 million)
3.0% (over BBD$1 million but not over BBD$20 million)
2.5% (over BBD$20 million but not over BBD$30 million)
1.0% (over BBD$30 million)[41] 		25% 38% 17.5% (standard rate)
7.5% (hotel services) 		Taxation in Barbados
 Belarus[42] 20% 43.37% (12% income tax, 1% mandatory insurance, 35% social security) 43.37% (12% income tax, 1% mandatory insurance, 35% social security) 20% (standard rate)
10% (reduced rate) 		Taxation in Belarus
 Belgium[39] 25%[43] 55% (when single/secluded)
50% (when legally married) 		60.45%
(13.07% (mandatory social security tax)
50% (federal)[44]
3-9% (municipal)[45]) 		21% (standard rate)
12% (restaurants)
6% (essential and selected goods) 		Taxation in Belgium
 Belize 0.75% (lowest rate)
19% (highest rate) 		0% 25% 12.5% 0% (In general exempted, except in some specific cases) Taxation in Belize
 Benin[citation needed] 35% 10% 35% 18% Taxation in Benin
 Bermuda 0%[46] 0% 0% Taxation in Bermuda
 Bhutan 26% 0% 25%[47] — Taxation in Bhutan
 Bolivia 29% 0% 25% 13% Taxation in Bolivia
 Bosnia and Herzegovina 10%[48] 10% 17%[48] Taxation in Bosnia and Herzegovina
 Botswana 22% 0% 25% 14% 25% Taxation in Botswana
 Brazil[39] 40% (highest rate for financial institutions, insurance and capitalisation companies)
34% (highest rate)
24% (lowest rate)
15% ( +10% in profits exceeding BR$ 20.000 [49] + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies [50]) 		0%[51] 27.5% [52] 20,03%-30,7% [53] 22.5% Taxation in Brazil
 Brunei 1% sole proprietorships and partnerships), 18.5% (all other businesses)[54] 0% —[55] 0%[54] Taxation in Brunei
 Bulgaria 10% (+ 5% on distribution of profit) 10% 10% 20% (9% on hotel and camping accommodation) Taxation in Bulgaria
 Burkina Faso 27.5% 0% 25% 18% Taxation in Burkina Faso
 Burundi[56] 35% 0% 35% 18% Taxation in Burundi
 Cambodia 20% 0% 20% 10% Taxation in Cambodia
 Cameroon[42] 31.5% 10% 35% 19.25% Taxation in Cameroon
 Canada 26.5-31% (higher rate)
9-13% (lower rate)[57] 		19% (15% federal + 4% in Nunavut)[58] to 27.53% (12.53% federal + 15% in Quebec)[59][60][61] 47.07% (33% federal + 21% in Nova Scotia) to 44.5% (33% federal + 11.5% in Nunavut)[58][61] 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick)[62] 27% Taxation in Canada
 Cape Verde 25% 16.5% 27.5% 15% Taxation in Cape Verde
 Cayman Islands 0%[63] 0%[63] 0%[63][64][Note 3] Taxation in the Cayman Islands
 Central African Republic 30%[65] — 50%[65] 19% Taxation in the Central African Republic
 Chad 20% — — — Taxation in Chad
 Chile[66] 27%[67] 0% (for monthly taxable incomes not over US$950) 35% (for monthly taxable incomes over US$8400)[68] 19% Taxation in Chile
 China[39] 25% (standard rate)[69]

15% (concession rate for high-tech companies)[70]

0% 45%[71][72] 13% (standard rate)[55]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export) 		20% Taxation in China
 Colombia[42] 35%[73] 0%[74] 35% (non-labor income)
39% (labor income)[74] 		19% (standard rate)
5% or 0% (reduced rates) 		10% (standard rate)
20% (lotteries, gaming, or similar activities)[75] 		Taxation in Colombia
 Comoros 35% — — — Taxation in the Comoros
 Cook Islands 30% (highest rate)
20% (lowest rate) 		18.5% 30% 15% Taxation in the Cook Islands
 DR Congo 35% 0% 40% 20% (highest rate)
5% (lowest rate) 		Taxation in the Democratic Republic of the Congo
 Congo 30%[76] — — 18.9%[77] Taxation in the Republic of the Congo
 Costa Rica 30% 0% 25% 13% (standard rate)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture)[78] 		Taxation in Costa Rica
 Croatia[42] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn) 		12% 40% 25% (standard rate)[79]
13% (certain essential groceries) 		10% Taxation in Croatia
 Cuba[80] 30% 15% 50% 20% (highest rate)
2.5% (lowest rate) 		Taxation in Cuba
 Curaçao 22% 9.75% 46.5% 6%, 7% or 9% Taxation in Curaçao
 Cyprus[39] 12.5% 0% 35% 19% (standard rate)
5% or 0% (reduced rates) 		20% Taxation in Cyprus
 Czech Republic[81][82] 19%[83] 20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed)[84] 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] 		21% (standard rate)[85]
12% (reduced rates) 		15% Taxation in the Czech Republic
 Denmark[86] 22-25% (depending on business) 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[87][88] 52.07%[89] 25% 42% Taxation in Denmark
 Djibouti 25% — — — Taxation in Djibouti
 Dominica 25%[90] 0% 35% 15% Taxation in Dominica
 Dominican Republic 27% 0% 25% 18% 27%[91] Taxation in the Dominican Republic
 East Timor 10% — — — Taxation in East Timor
 Ecuador 25%[92] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports) 		35% Taxation in Ecuador
 Egypt[93] 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 35% 0% 35% 15% Taxation in Equatorial Guinea
 Eritrea 34% — — — Taxation in Eritrea
 Estonia [94] 0% (20% on distribution or 14% on distribution below the 3 previous years average) 6.9% (for minimum wage full-time work in 2024: includes 20% flat income tax, of which first 7848€ per year is tax exempt for low-income earners + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer 23.6% (for employees earning more than 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 22% (standard rate)
9% (reduced rate) 		20% Taxation in Estonia
 Eswatini (Swaziland) 27.5% 33% 15% Taxation in Eswatini
 Ethiopia 30%[95] 0% 35% — Taxation in Ethiopia
 Falkland Islands 26% 0% 26% 0% 15% Taxation in the Falkland Islands
 Micronesia 21% — — — Taxation in Micronesia
 Fiji 20%[96] 0% 20% 9% Taxation in Fiji
 Finland 20%[97] 0% + 8.40% social security tax[98]
(20% for unemployed) 		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)[99][additional citation(s) needed] 25.5% (standard rate)
14% (food and fodder)
10% (medicines and public transport) 		34% Taxation in Finland
 France 25% 0% 47.2% (45% + 4% tax on high incomes, or incomes over €177,000)[100] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press) 		30% (plus an additional 4% for high earners) Taxation in France
 French Polynesia 25% — — — Taxation in French Polynesia
 Gabon 35% 5% 35% 18% Taxation in Gabon
 Gambia 31% 0% 30% — Taxation in the Gambia
 Germany 30% approximately (15% Corporate tax (+ 5,5% solidarity surcharge) + 7% to 17% trade tax) [101] 33.6% (14% income tax + 19,6% social security contributions)

19,6% (0% income tax if earning under €11,604 in year)

45% income tax + 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) 19% (standard rate)
7% (reduced rate) 		25% Taxation in Germany
 Georgia[102] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
 Ghana 25% 25% — 3% Taxation in Ghana
 Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
 Greece 22% 9% (zero tax for annual income under €8633,33) 44% 24% (standard rate)
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%). 		15% Taxation in Greece
 Grenada 28% — — — Taxation in Grenada
 Guatemala[42] 25% 5% 7% 12% Taxation in Guatemala
 Guernsey 0%[103] 0% ( if earning under £658.67 a month)[104] 20% (+ 6.6-11.3% Social Security)[104] 0%[105] Document duty charged on real estate transfers from estates Taxation in Guernsey
 Guinea 35% — — — Taxation in Guinea
 Guinea-Bissau 35% — — — Taxation in Guinea-Bissau
 Guyana[106] 30% 28% on Annual salary less than $1,560,000 GYD.[107] 40% on Annual salary above $1,560,000 GYD.[107] 14% (standard rate)
0% (reduced rate) 		Taxation in Guyana[107]
 Haiti 30%[108] 0% 30%[109] 10%[108] Taxation in Haiti
 Honduras 25% — — — Taxation in Honduras
 Hong Kong[110] 16.5% (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% (+ 18.5% social security +13% social contribution tax) 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) 		15% Taxation in Hungary
 Iceland[42] 20% 31.48% (On income up to 446.136 ISK)[111] 46.28% 24% (standard rate)
11% (reduced rate) 		22% Taxation in Iceland
 India

22% (highest)
15% (lowest)

[excludes surcharge & cess][112]

0% ₹ 0 - 250,000
5% ₹ 250,001 - 500,000
20% ₹ 500,001 - 1,000,000
Scheme I (with deductions) + 12% of basic salary for epf or social security

0% ₹ 0 - 500,000
10% ₹ 500,001 - 750,000
15% ₹ 750,001 - 1,000,000
20% ₹ 1,000,001 - 1,250,000
25% ₹ 1,250,001 - 1,500,000
Scheme II (without deductions) + 12% of basic salary for epf or social security 		30% ₹ 1,000,001 & +
Scheme I (with deductions)

30% ₹ 1,500,001 & +
Scheme II (without deductions) + 12% of basic salary for epf or social security

4% cess[clarification needed] and highest surcharge of 25% is applied on income tax. This makes the effective tax rate 39%.

28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[113][114] 20% Taxation in India
 Indonesia 22% 5% 35% 11% Taxation in Indonesia
 Iran 25% 0% 35% 9% (highest rate)
0% (reduced rate) 		Taxation in Iran
 Iraq 15%[115] 3%[116] 15% 0-300%[117] Taxation in Iraq
 Ireland 12.5% 20% (first €1,650 per year is deductible) 47.2% (40% income tax + 12% social insurance contributions on incomes above €70,000) 23% (goods)
9–13.5% (services)
0% (certain items of food) 		33% 33% [118] Taxation in Ireland
 Isle of Man 0% 10% 22%[2] 20% (standard rate)
5% (home renovations) 		Taxation in the Isle of Man
 Israel 23%[119] 0% (for monthly income under 6,330₪) 50% 17% (standard rate)
0% (fruits and vegetables) 		25% Taxation in Israel
 Italy 27.9% (24% + 3.9% (municipal)) 23% (first €8,500 per year is deductible) 45.3% (43% income tax + 4% special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books) 		26% Taxation in Italy
 Ivory Coast 25% — — — Taxation in the 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[120] 29.74%[121] 15.105% (5.105% national + 10% local) 50.5% (45% national + 10% local) 10% (standard rate)
8% (groceries and takeout food and subscription newspaper) 		20.315% Taxation in Japan
 Jersey[39] 0% 0% 20%[122] 5%[123] Stamp duty on probate starting at £50, rising progressively Taxation in Jersey
 Jordan[42] 20% 0% 25% [124] 16% Taxation in Jordan
 Kazakhstan[42] 20%[101][2] 10% 10% (for residents)
15% (for non-residents) 		13% Taxation in Kazakhstan
 Kenya 30%[101] 10% 30% (for citizens)
35% (for non-citizens) 		16% (standard rate)
12% (electricity and fuel)
0% (food) 		Taxation in Kenya
 Kiribati 35% — — — Taxation in Kiribati
 Kosovo[125] 10% (highest rate)
0% (lowest rate) 		0% 10% 18% (standard rate)
8% (basic items) 		Taxation in Kosovo
 Kuwait 16% (highest rate)
7.5% (lowest rate)[126] 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 		0% 0% Taxation in Kuwait
 North Korea[127] 25% 0% 20% 4% (highest rate)
2% (lowest rate) 		Taxation in North Korea
 Kyrgyzstan 10%[128] 10% 12% (standard rate)
5% (highest rate)
1% (lowest rate) 		Taxation in Kyrgyzstan
 Laos 35% — — — Taxation in Laos
 Latvia 0% (20% on distribution of profit)[129] 20%[130] 31.4% 21% (standard rate)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers)[131] 		20%[132] Taxation in Latvia
 Lebanon[42] 17% 2% 25% 11% Taxation in Lebanon
 Lesotho 25% — — — Taxation in Lesotho
 Liberia 25%[133] — — — Taxation in Liberia
 Libya 24.5%; 20% corporate tax plus a 4% Jehad tax plus a 0.5% tax on corporate income to pay for stamp duties[134] — — — Taxation in Libya
 Liechtenstein[135][136] 12.5% 3%[137] 22.4%[138] 8.1% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[139] 		0% for share sales, 24% for real estate Taxation in Liechtenstein
 Lithuania[citation needed] 15%[140] 31.2% 42.77% 21% (standard rate)
9% (publications, accommodation services etc.)
5% (medicine, newspapers and magazines etc.)
0% (certain goods and services) 		15% Taxation in Lithuania
 Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax [141] 8% 44.2% (42%[142] + 3.78% unemployment fund surcharge)[143] 17% (standard rate)
3% (reduced rate) 		Taxation in Luxembourg
 Macau[39] 12% 0% 12%[144] 0%[105] Taxation in Macau
 Madagascar 20% — — — Taxation in Madagascar
 Madeira 5% (available to licensed companies in the International Business Centre of Madeira).

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

20% (general rate)

0,0% (for monthly salaries up to €659) + social security charges[33] 45.1% (for monthly salaries above €25,275) + social security charges[33] 5% (reduced rate)

12% (intermediate rate)

22% (standard rate)[145]

Taxation in Madeira

 Malawi 30% 0 35%[146] — Taxation in Malawi
 Malaysia[39] 24% (highest rate)
18% (lowest rate) 		0% 30% [147] + 11% for EPF[148] + 0.5% for SOCSO[149] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[150] 		Goods and Services Tax (Malaysia), Taxation in Malaysia
 Maldives[151] 15% (highest rate)
8% (lowest rate)[152] 		0% 0% for expatriates, 15% for nationals 6%[153] Taxation in the Maldives
 Mali 30% — — — Taxation in Mali
 Malta 35% (unless eligible for 30% rebate) 0% 35% 18% (7% and 5% for certain goods and services) Taxation in Malta
 Marshall Islands 0.8% (lowest rate)
3% (highest rate) 		0% 12%[154] 4% (highest rate)
2% (lowest rate) 		Taxation in the Marshall Islands
 Mauritania 25% — — — Taxation in Mauritania
 Mauritius 15% 0% 20% 15% Taxation in Mauritius
 Mexico[39] 30%[155] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
 Moldova[39] 12% 12%[156] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa) 		Taxation in Moldova
 Monaco 0% (25% for companies generating more than 25% of their turnover outside Monaco)[157] 0%[158] 19.6% (highest rate)
5.5% (lowest rate)
[159] 		Taxation in Monaco
 Mongolia 10% 10% 10% Taxation in Mongolia
 Montenegro 9%[160][161] 9% (first €720)[161] 12.65% (11% national tax + 15% municipality surtax on income tax)[161] 15% for entrepreneurs on their worldwide income [162] 21%[163]
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.) 		Taxation in Montenegro
 Montserrat 20% — — — Taxation in Montserrat
 Morocco 31% (highest rate)
10% (lowest rate)[101][164] 		0% 38%[164] 20% (standard rate)
14%, 10%, 7% (reduced rates)[165] 		Taxation in Morocco
 Mozambique 32% — — — Taxation in Mozambique
 Myanmar 22% — — — Taxation in Myanmar
 Namibia 32%[166] 0%[166] 37%[166] 15%[166] Taxation in Namibia
 Nauru 25% — — — 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 36% (Including 20% additional tax)[167] 13% (standard rate)[168]
288% (for imported vehicles)[169]
 Taxation in Nepal
 Netherlands 25% (on profits over €245,001)
15%[170] (not over €245,000) 		0% (first €8,700 per year is tax free) 49.50%[171] 21% (standard rate)
9% (essential and selected goods) 		25% Taxation in the Netherlands
 New Zealand 28% 10.5%[172] 39%[173] 15% Taxation in New Zealand
 New Caledonia[174] 30% 0% 40%
25% (on local income of non-residents)[175] 		— Taxation in New Caledonia
 Nicaragua 30% — — — Taxation in Nicaragua
 Niger 30%[176] — — 7%[176] Taxation in Niger
 Nigeria 30% 7% 24% 7.5% Taxation in Nigeria
 Niue 0% — — 12.5% Taxation in Niue
 Norfolk Island 0% — — — Taxation in Norfolk Island
 North Macedonia[39] 10% 10% 18% 18% (standard rate)
5% (reduced rate) 		Taxation in North Macedonia
 Norway[177] 23%[178] 0% (for yearly income under 70,000 NOK) 40% (22% + 8.2% social security contribution + bracket tax (from 1.8% to 16.2%) minus deductions)[178] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
 22% 0% Taxation in Norway
 Oman 15%[179][180] 0% 5% Taxation in Oman
 Pakistan 0% (for certain tech startup companies with a technology basis and other financial restrictions)[181]

29%[182]

0%

(for income under PKR.600000/annum)

35% 17% +3%(for non-registered) (standard GST rate)
0% (basic food items) 		Taxation in Pakistan
 Palau 0% — — — 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 30% — — — Taxation in Papua New Guinea
 Paraguay 10% 8% 10% 10% Taxation in Paraguay
 Peru[42] 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 0% 0%[183] 0% Taxation in the Pitcairn Islands
 Poland[184] 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)[184] 9% (for income under 30.000 złotych per year)

•0% income tax [185]

•9% Health Insurance(non-deductible)[186]

41% or 45%

•32% Income tax

•9% health insurance

•4% solidarity tax above 1.000.000 złotych per year[187]

Self-employed

23,9% or 27.9%(not deduction first 30.000 złotych)

•19% flat income tax

•4,9% health insurance

•4% solidarity tax above 1 milion złotych

23% (standard rate)
8% or 5% (reduced rates) 		19% Taxation in Poland
 Portugal[39] 21% (in mainland) 14.5% 56.03% (48% income tax + 5% solidarity rate + 11% social security) 23% (standard rate)
13% (intermediate rate)
6% (reduced rate) 		28%[3] Taxation in Portugal
 Puerto Rico 20%[188] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
 Qatar[39] 10% 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)[189] 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.
[189] 		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
[189] 		19% (standard rate)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[42] 		10% Taxation in Romania
 Russia[39] 20%[2] 13% 15% (for those earning more than 5 mil. roubles a year)[190]

35% for non-residents

20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat) 		Taxation in Russia
 Rwanda 30% 0% 30% 18% Taxation in Rwanda
 Saint Kitts and Nevis 33%[191] 0% — Taxation in Saint Kitts and Nevis
 Saint Barthélemy 0% 0% 0% 0% Taxation in Saint Barthélémy
 Saint Lucia 30% — — — Taxation in Saint Lucia
 Saint Martin 20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000) — — — Taxation in Saint Martin
 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) — — — Taxation in Saint Pierre and Miquelon
 Saint Vincent and the Grenadines 30% — — — Taxation in Saint Vincent and the Grenadines
 Samoa 27% — — — Taxation in Samoa
 San Marino 17% 9% 35% 0% (standard rate)
17% (imported goods) 		Taxation in San Marino
 São Tomé and Príncipe 25% — — — Taxation in São Tomé and Príncipe
 Sark 0%[192] 0% 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) 0% 0% Document duty charged on real estate transfers from estates performed by a Guernsey Advocate Taxation in Sark
 Saudi Arabia[193] 2% (fully Saudi national owned businesses), 2-15% (taxed at Zakat rate for the Saudi percentage of ownership, 15% for all other ownership) 0% 15% Taxation in Saudi Arabia
 Senegal[42] 25% 0% 50% 20% Taxation in Senegal
 Serbia[194] 15%[195] 10% 25% (additional contributions for state health, pension and unemployment funds)[196] 20% (standard rate)[197][198]
10% or 0% (reduced rates) 		15% Taxation in Serbia
 Seychelles 33% [6] 15% 15% Taxation in the Seychelles
 Sierra Leone 25% — — — Taxation in Sierra Leone
 Singapore 17%[199] 0% 22% (+ 20% tax on pension) 9% Taxation in Singapore
 Sint Maarten 34.5% 12.50% 47.50% 5% Taxation in Sint Maarten
 Slovakia 21% (on profits over €100,000)
15% (profits under €100,000) 		21% 25%[200] 20% (standard rate)[citation needed]
10% (books and medicines)
 25% Taxation in Slovakia
 Slovenia[39] 19% 16% 50% 22% (standard rate) or 9.5% (food, building and renovation, transport, tickets, media) or 5% (books, newspaper) 27.5% Taxation in Slovenia
 Solomon Islands 30% — — — Taxation in the Solomon Islands
 Somalia 0% (no tax system in place so 0% applies in every category)[201] 0% 0% 0% Taxation in Somalia
 South Africa 28%[202] 0% (below threshold) 45% 15%[203] 18% Taxation in South Africa
 South Korea[42] 24.2%[101] 6% + 1.8%[204] 42%[205] + 11.4%[204] 10% Taxation in South Korea
 South Sudan 30% — — — Taxation in South Sudan
 Spain[39] 25% (in mainland)
4% (in  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)

21% (standard rate)
10% or 4% (reduced rates) 		26% (residents)
19% (non-residents) 		Taxation in Spain
 Sri Lanka[39] 30% (highest rate)
15% (lowest rate)[101] 		0% 36% (if annual income is more than LKR 3 million) 12% (standard rate)
8% or 0% (reduced rates)
 Taxation in Sri Lanka
 Sudan 5% (special exempt companies), 15% most other companies[206] Taxation in Sudan
 Suriname 36%[207] 8% (first SRD2,646 per year is deductible) 38%[208] — Taxation in Suriname
 Svalbard 16%[209][210] 8%[211] 22%[211] 0%[212] 0%[213] 0% Taxation in Norway
 Sweden 20.6%[214] 32% (first US$1,930 per year is deductible) 45.6% (32% average municipality income tax + 20% state income tax)[215][216] 25% (standard rate)
12% or 6% (reduced rate)[217] 		30% 0% Taxation in Sweden
  Switzerland[42] 17.92%[101] 0% 50.14%
10.6% (mandatory social security contributions)[218]
11.5% (federal)[219]
28.025% (cantonal, Geneva)[220]
9.69% (communal, Avully and Chancy, both canton of Geneva)[220]
3.04% (church tax, roman catholic and protestant in Geneva)[220] 		8.1% (standard rate)
3.8% or 2.5% (reduced rates) 		Taxation in Switzerland
 Syria[39] 22% 5% 15% — Taxation in Syria
 Taiwan[39] 20%[221] 5% 40% 5%[222] Taxation in Taiwan
 Tajikistan[223] 13%
25% (non-residents) 		5% 13%
25% (non-residents) 		18% Taxation in Tajikistan
 Tanzania 30% 15% 30% 14% Taxation in Tanzania
 Thailand 20% 0% 35% 7% Taxation in Thailand
 Togo 27% — — — Taxation in Togo
 Tokelau 0% — — — Taxation in Tokelau
 Tonga 25% — — — Taxation in Tonga
 Trinidad and Tobago 30% 0% 30% 12.5% Taxation in Trinidad & Tobago
 Tunisia[42] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate) 		Taxation in Tunisia
 Turkey[39] 25% 15% 40% 20% (standard rate)
10% (clothing)
1% (certain food items)[55] 		Taxation in Turkey
 Turkmenistan 8% — — — Taxation in Turkmenistan
 Turks and Caicos Islands 0% — — — Taxation in the Turks and Caicos Islands
 Tuvalu 30% — — — Taxation in Tuvalu
 Uganda 30%[224] — — 18%[225] Taxation in Uganda
 Ukraine 18%[226] 0%[227] 18% (common rate)
20% (some activities)
22% (social security)[228] 		2% (non-refundable turnover tax during martial law) Taxation in Ukraine
 United Arab Emirates 0% (free zone companies,[229] as well as mainland companies with less than 375,000 AED a year in profit,[230] 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)[230]

0%[231] 5%[231] 0%[232] Taxation in the United Arab Emirates
 United Kingdom[233] 19-25%[234] 0% up to £12,570 [235] 53.25% (53.25% in 100k-125k band: 40% + 10% due to loss of tax free band until 125k + ~3% NI, excluding employer NI, back down to 45% + NI above 125k)

+ 2% Class I NI for over £4189 pm) 47% (over £125,140) [235]

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)[236] 		28% for gains on residential property, 20% for other chargeable assets.[237] 40%[238] Taxation in the United Kingdom

National Insurance

 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) 		45.38% in California (37% (federal)[239] + 13.3% (state)) 11.5% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate) 		20% 18%-40% federal with offset against individual State Estate and Inheritence Taxes[240] Taxation in the United States
 Uruguay[42] 25% 0% 36% [241] 22% (standard rate)
11% (lowest rate)
0% (extent) 		Taxation in Uruguay
 Uzbekistan[42] 12% (standard rate)
20% (banks and mobile communication operators) 		12% 15% (highest rate)
0% (lowest rate) 		Taxation in Uzbekistan
 Vanuatu 0% 0% 0% 0% Taxation in Vanuatu
 Venezuela[42] 34% 0% 34% 16% (standard rate)
8% (reduced rate) 		Taxation in Venezuela
 Vietnam[39] 20% 5% 35%[242] 10% Taxation in Vietnam
 British Virgin Islands 0%[243] 0% — Taxation in the British Virgin Islands
 U.S. Virgin Islands 21–38.50%[244] Taxation in the United States Virgin Islands
 Wallis and Futuna 0% 0% 0% 0% Taxation in Wallis and Futuna
 Yemen 20%[245] 10% 15% 2% Taxation in Yemen
 Zambia 30%[246] 10% 30% 16% Taxation in Zambia
 Zimbabwe 25% 0% 45% 15% (standard rate)
0% (on selected items) 		Taxation in Zimbabwe
Part of a series on
Taxation
An aspect of fiscal policy
Policies
Economics
General Theory
Distribution of Tax
Collection
Noncompliance
General
Corporate
Locations
Major examples
Types
International
Trade
Research
Academic
Advocacy groups
Religious
By country
All Countries
Individual Countries

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.

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