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List of countries by tax rates

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This is an old revision of this page, as edited by 196.23.50.73 (talk) at 12:24, 26 January 2018 (Individual tax updated for South-Africa as described at http://www.sars.gov.za/Tax-Rates/Income-Tax/Pages/Rates%20of%20Tax%20for%20Individuals.aspx). The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.

"State tax" redirects here. For taxes in the United States, see State tax levels in the United States.
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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

Country Corporate tax Individual (min) Individual (max)[1] VAT or GST or Sales tax
(also see VAT rates) 		Further reading
 Afghanistan 20%[2] 0%[3] 20%[3] 0%[4] Taxation in Afghanistan
 Albania 15%[5] 0%[6] 23%[6] 6% (tourism services)[7]
20% (others)[8] 		Taxation in Albania
 Algeria 19%–26%[9] 0%[10] 35%[10] 7% (basic items)[11]
17% (others)[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] 0%, 1% or 2.5% (reduced rates)
4.5% (standard rate)
9.5% (banking services)[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 30%[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] 49%[25][Note 2] 0% (essential items)
10% (others)[24] 		Taxation in Australia
 Austria 25%[26] 0%[26] 55%[26] 10% (basic items)
13% (tourism services)
20% (others)[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) 0%-7.5%[30] Taxation in Bahamas
 Bangladesh[31] 35%[32] 0% 25% 15%[8] Taxation in Bangladesh
 Barbados[33] 25% 25% 38% 17.5%[8] (hotel accommodation 7.5%) Taxation in Barbados
 Bahrain 0%[34] 0% 0% 5% Taxation in Bahrain
 Belarus[35] 18% 13% 17% 20%[8] or 10% Taxation in Belarus
 Belgium[31] 33.99%[36] 25% 64% (max of federal+local) 55% (federal) + 0%-9% (local) 21%[8] - 12% (restaurants) - 6% (essential and selected goods) Taxation in Belgium
 Belize — 0% 25% 12.5% Taxation in Belize
 Benin[citation needed] 35% 10% 35% 18%[8] Taxation in Benin
 Bermuda — — — — Taxation in Bermuda
 Bhutan 30% 0% 25%[37] — Taxation in Bhutan
 Bolivia 25% 0% 25% 13%[8] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
 Bosnia and Herzegovina 10%[38] — 5% FBiH, 0–15% RS[38] 17% FBiH and RS[8][38] Taxation in Bosnia and Herzegovina
 Botswana 22% 0% 25% 12% Taxation in Botswana
 Brazil[31] 34% 0% [39] 27.5% 17% to 25% [40] Taxation in Brazil
 Brunei 20% 0% 0% —[8] Taxation in Brunei
 Bulgaria 10% 10% 10% 20%[8] Taxation in Bulgaria
 Burkina Faso 27.5% 0% 25% 18%[8] Taxation in Burkina Faso
 Burundi[41] 35% 0% 35% 18%[8] Taxation in Burundi
 Cambodia 20% 0% 20% 10%[8] Taxation in Cambodia
 Cameroon[35] 31.5% 10% 35% 19.25% Taxation in Cameroon
 Canada 15%[42] 19% (15% fed + (4%-11% provincial))[43] (0% on the first $11,474 of income) [44] 58.75% (33% fed + (11.5%-25.75%[45] provincial))[46] 5% (federal GST) + 0%-15% (provincial taxes)[47] Taxation in Canada
 Cape Verde 25% 16.5 27.5 15%[8] Taxation in Cape Verde
 Cayman Islands 0%[48] 0%[48] 0%[48] 0%[48][49][Note 3] Taxation in the Cayman Islands
 Central African Republic 30%[50] — 50%[50] 19%[8] Taxation in the Central African Republic
 Chad — — — — Taxation in Chad
 Chile[51] 24%[52] (on distributed profits, deductible from personal income taxes[53][54]) 0% 40% 19%[8] Taxation in Chile
 China[31] 25% 0% 45%[55][56] 17% with many exceptions[8] Taxation in China
 Colombia[35] 34% + 0%-6% Surtax for 2017, 33% + 0%-4% Surtax for 2018, and then 33% [57] 0% [58] 33% for labor income, and 35% for non-labor income[59] 19%[8] (5% or 0%) Taxation in Colombia
 Comoros — — — — Taxation in Comoros
 Cook Islands — — — — Taxation in Cook Islands
 DR Congo — — — — Taxation in the Democratic Republic of the Congo
 Congo — — — — Taxation in the Republic of the Congo
 Costa Rica 30% 0% 25% 13%[60] Taxation in Costa Rica
 Croatia[35] 12% for less than 3 mil kn, 18% for more 12% 40% 25%[61] (0% on books and some foods) Taxation in Croatia
 Cuba[62] 30% 15% 50% 2.5% to 20%[8] Taxation in Cuba
 Curaçao — — — — Taxation in Curaçao
 Cyprus[31] 12.5% 0% 35% 19%[8] (5% or 0% for certain goods) Taxation in Cyprus
 Czech Republic[63][64] 19%[36] 15% (minus 24,840 CZK per year) 22% 21%[65] (15% or 10% for certain goods) Taxation in the Czech Republic
 Denmark[66] 22% 29.68% (2015)[67] (first USD $7,760 pro anno is deductible) 55.794% (8% + 51.95% of remainder (2017))[67] 25% Taxation in Denmark
 Djibouti — — — — Taxation in Djibouti
 Dominica — — — — Taxation in Dominica
 Dominican Republic 27% 0% 25% 18% Taxation in Dominican Republic
 Timor-Leste — — — — Taxation in East Timor
 Ecuador 24% 0% 35% 12% (standard), 15% (luxury goods), 0% (exports) Taxation in Ecuador
 Egypt[68] 22.5% 0% (Up to 7.2K EGP per year) 22.5% (more than 200K EGP per year) 14% (standard), 10% (professional services), 0% (exports) Taxation in Egypt
 El Salvador 30% 0% 30% 13% Taxation in El Salvador
 Equatorial Guinea — — — — Taxation in Equatorial Guinea
 Eritrea — — — — Taxation in Eritrea
 Estonia[31] 0% (20% on distribution of profit) 20% (0% on dividents to residents) 20% 20% or 9% Taxation in Estonia
 Ethiopia — — — — Taxation in Ethiopia
 Falkland Islands 26% 0% 26% 0% Taxation in Falkland islands
 Micronesia — — — — Taxation in Micronesia
 Fiji 20% [69] 0% 20% 9% Taxation in Fiji
 Finland 20%[70] 7.71%

(7.71% social security,[71] no national[72] or municipal[73] taxes for income no more than 2 930 €)

61.96% (31.75% national[72]

16.5-22.5% municipal[74]
7.71% social security[71])

24%
14% (food and fodder)
10% (e.g. medicines, public transport) 		Taxation in Finland
 France 15% (profit < €38120) - 33.00% (profit > €38120) 0% up to €9700 45% (+ tax on high incomes: 4% over €500,000)[75] 20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press) Taxation in France
 Gabon 35% 5% 35% 18% Taxation in Gabon
 Gambia 31% 0% 30% — Taxation in Gambia
 Germany 29.65%[32] 14% (first €8,354 pro anno is deductible) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% or 7% (e.g. food) Taxation in Germany
 Georgia[35] 15% 5% 20% 18% Taxation in Georgia
 Ghana — — — — 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%,[8] 13% (Health, Tourism), and 6% (Theater tickets, books, medicine). For some islands away from the mainland the rates are 17%, 9% and 4%. Taxation in Greece
 Grenada — — — — Taxation in Grenada
 Guatemala[35] 25% 5% 7% 12% Taxation in Guatemala
 Guinea — — — — Taxation in Guinea
 Guinea-Bissau — — — — Taxation in Guinea-Bissau
 Guyana[76] 30% — 33⅓% 16% or 0% Taxation in Guyana
 Guernsey 0%[77] 0% 20% 0% [78]} Taxation in Guernsey
 Haiti — — — — Taxation in Haiti
 Honduras — — — — Taxation in Honduras
 Hong Kong[79] 16.5%[80] 0% 15% 0%. The idea to levy GST was proposed and dropped in 2006. Taxation in Hong Kong
 Hungary 9% 46.15% (17.8% social contribution tax, occasional training contribution 2.4%, 5.7% healthcare, social security 8.1%, income tax 12.15%, ) 46.15% (17.8% social contribution tax, occasional training contribution 2.4%, 5.7% healthcare, social security 8.1%, income tax 12.15%, ) 27%, 18% (milk, egg, pork, chicken meat, internet service, restaurant services), 5% (medicines, books) Taxation in Hungary
 Iceland[35] 20% 0% 46% 24% or 11% Taxation in Iceland
 India 30%[81] 0% 30%[82] 28%. 18%, 12%, 5%, 0%. GST rates in India. [83] [84] Taxation in India
 Indonesia 25% 5% 30% 10% Taxation in Indonesia
 Iran 25% 0% 35% 0%-9% - depending on item Taxation in Iran
 Iraq — — — — Taxation in Iraq
 Ireland 12.5% 20% (first €1,650 pro anno 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% 20% 20%, 5% on Home Renovations Taxation in Isle of Man
 Israel

Annual profit >10B ILS: 6%. Annual profit <10B ILS: 7.5% - 24%.[85]

11.5% 50% 17% on all the products and services (except for vegetables and fruits). 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% or 10% or 4% (food, books) Taxation in Italy
 Ivory Coast — — — — Taxation in Ivory Coast
 Jamaica 33.3% Large companies 25% Small Private companies 0% 25% on income over J$1,500,000 GCT 16.5%, SCT varies up to 20% Taxation in Jamaica
 Japan[86] 32.11%[87] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% (consumption) To go up to 10% in October 2019 Taxation in Japan
 Jersey[31] 0% 0% 20% [88] 5%[89] Taxation in Jersey
 Jordan[35] 20% 0% 14% 16% (GST) 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%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax Taxation in Kenya
 Kiribati — — — — Taxation in Kiribati
 Kuwait 0% 0% 0% 0% Taxation in Kuwait
 South Korea[35] 24.2%[32] 6% + 1.8%[90] 42%[91] + 11.4%[90] 10% Taxation in South Korea
 North Korea[92] 25% 0% 20% 2% to 4% Taxation in North Korea
 Kyrgyzstan — — — — Taxation in Kyrgyzstan
 Laos — — — — Taxation in Laos
 Latvia 0% / 20% (flat tax rate) [93] 23% (flat tax rate)[94] 23% 21%[95] Taxation in Latvia
 Lebanon[35] 15% 2% 20% 10% Taxation in Lebanon
 Lesotho — — — — Taxation in Lesotho
 Liberia — — — — Taxation in Liberia
 Libya — — — — Taxation in Libya
 Liechtenstein[96][97] 12.5% 1.2% 17.82% 2.5%-8.0%, (lodging services 3.8%)[98] Taxation in Liechtenstein
 Lithuania[citation needed] 33.75%[99] 0% 15% 21% Taxation in Lithuania
 Luxembourg 29.22% 6% 52.45% total: 40%[100] + 12.45% social security charges[101] 17% Taxation in Luxembourg
 Macau[31] 12% 0% 12% 0% [102] Taxation in Macau
 Macedonia[31] 10% 10% (flat tax rate) 10% 18% or 5% Taxation in Macedonia
 Madagascar — — — — Taxation in Madagascar
 Malawi — — — — Taxation in Malawi
 Malaysia[31] 18-24% 0% 28%. On top of that, additional 11% for Employees Provident Fund,[103] from Employee, 12%-13% from Employer;[104] Additional 1.2% for SOCSO[105] from Employee, and 1.4% from Employer 6% GST [106] Taxation in Malaysia
 Maldives[107] 8%-15%[108] 0% 15% 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[109] Taxation in Maldives
 Mali — — — — Taxation in Mali
 Malta 0-10% (35%[32] pre rebate) 0% 35% 18% Taxation in Malta
 Marshall Islands — 0%, 8% on employees of resident companies 12% on employees of resident companies[110] 2-4% Taxation in Marshall Islands
 Mauritania — — — — Taxation in Mauritania
 Mauritius 15% 15% (flat tax rate) 15% 15% Taxation in Mauritius
 Mexico[31] 30%[111] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
 Moldova[31] 12% 7% 18% 20% Taxation in Moldova
 Monaco 33.33% 0%[112] 0% 19.6%-5.5%[113] Taxation in Monaco
 Mongolia 10% 10% 10% 10% Taxation in Mongolia
 Montenegro 9%[114][115] 9% (first EUR 720)[115] 15%[115] 19%[115] Taxation in Montenegro
 Montserrat — — — — Taxation in Montserrat
 Morocco 10%-31%[32][116] 0% 7%-20%[116] — Taxation in Morocco
 Mozambique — — — — Taxation in Mozambique
 Myanmar — — — — Taxation in Myanmar
 Namibia — — — — Taxation in Naminia
 Nauru — — — — Taxation in Nauru
   Nepal 20% 15%, 1% Social Security Tax Mandatory 25%[117] 13%[118] Taxation in Nepal
 Netherlands 20% on first €250,000 profit.

25% on €250,001+ profit

36.55% (first €2,103 pro anno is deductible) 51.95% [119] + reduction of deductions (arbeidskorting and general korting) 21% (6% for essential and selected goods) Taxation in the Netherlands
 New Zealand 28% 10.5%[120] 33%[121] 15% GST Taxation in New Zealand
 New Caledonia[122] 30% 0% 25% on local income of non-residents

40%[123]

— Taxation in New Caledonia
 Nicaragua — — — — Taxation in Nicaragua
 Niger — — — — Taxation in Niger
 Nigeria 30% 7% 24% 5% Taxation in Nigeria
 Niue — — — — Taxation in Niue
 Norfolk Island — — — — Taxation in Norfolk Island
 Norway[124] 24%[125] 0% 46.9%[126] (includes 8.2% pension contribution) 25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms) Taxation in Norway
 Oman 15%[127][128] 0% 0% 5% Taxation in Oman
 Pakistan 35% 7.5% 35% 0% or 17% (basic food items) Taxation in Pakistan
 Palau — — — — Taxation in Palau
 Palestine 15% 5% 15% 14.5% (VAT) Taxation in Palestine
 Panama 25% 0% 27% 7% (except for: essential goods 0%, alcohol and hotels 10%, tobacco 15%) Taxation in Panama
 Papua New Guinea — — — — Taxation in Papua New Guinea
 Paraguay 10% 8% 10% 10% Taxation in Paraguay
 Peru[35] 30% 0% 30% 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% 0% 35% 12% or 0% (Senior citizens and persons with disability are exempted from paying the VAT.) Taxation in the Philippines
 Pitcairn Islands — — — — Taxation in Pitcairn Islands
 Poland[36] 19% (15% for SME)[36] 0% 32% (or optional 19% flat rate for self-employed) 23% or 8% or 5% Taxation in Poland
 Portugal[31] 23% 14.5% 48% 23%, 13%, 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
 Puerto Rico 20%[129] 0% (16% Proposed from March 2015) 33.34% 11.5% Taxation in Puerto Rico
 Qatar[31] 10% 0% 0% 0% Taxation in Qatar
 Romania 10% (1% revenue for micro-entities[130]) 10% (flat tax rate)[131] 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)[132] 19% or 9% (food, medicines, books, newspapers, hotel ...), or 5%[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%) [133]

18% or 10% (books, certain items of food, children goods; for several types of purchase such as house or flat freeing of this tax is possible) Taxation in Russia
 Rwanda — — — — Taxation in Rwanda
 Saint Kitts and Nevis — — — — Taxation in Saint Kitts and Nevis
 Saint Lucia — — — — Taxation in Saint Lucia
 Saint Pierre and Miquelon — — — — Taxation in Saint Pierre and Miquelon
 Saint Vincent and the Grenadines — — — — Taxation in Saint Vincent and the Grenadines
 Samoa — — — — Taxation in Samoa
 San Marino 17% 12% 50% 17% on imported goods. There is no VAT registration inside San Marino. Taxation in San Marino
 São Tomé and Príncipe — — — — Taxation in São Tomé and Príncipe
 Sark 0%[134] 0% 0% - There are taxes on property and personal capital (max £6,500). 0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island. Taxation in Sark
 Saudi Arabia[135] 20% 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[136] 15%[137] 10% 25% (additional contributions for state health, pension and unemployment funds)[138] 20%[139] or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
 Seychelles — — — — Taxation in Seychelles
 Sierra Leone — — — — Taxation in Sierra Leone
 Singapore 17%[140] 0% 22% 7% (GST) Taxation in Singapore
 Sint Maarten — — — — Taxation in Sint Maarten
 Slovakia 22%[141] 0% 25%[142] 20%[citation needed] 10% on medication and books Taxation in Slovakia
 Slovenia[31] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
 Solomon Islands — — — — Taxation in Solomon Islands
 Somalia — — — — Taxation in Somalia
 South Africa 28%[143] 18% 45% 14% Taxation in South Africa
 South Sudan — — — — Taxation in South Sudan
 Spain[31] 25% 0% (below €12,000) 45% 21%, 10% & 4% Taxation in Spain
 Sri Lanka[31] 15% - 30%[32] 0% 15% (If annual income is more than 2.5m LKR) 0% or 8% or 12% Taxation in Sri Lanka
 Sudan — — — — Taxation in Sudan
 Suriname — — — — Taxation in Suriname
 Swaziland 27.5% 33% 33% 14% Taxation in Swaziland
 Sweden 22%[144] 29.19% (first USD $2,690 pro anno is deductible) 60.15% (25% national+29.19-35.15% municipal/regional)[145][146] 25% or 12% or 6%[147] Taxation in Sweden
  Switzerland[35] 17.92%[32] 0% 13.2% (federal) 8.0% or 3.8% or 2.5% Taxation in Switzerland
 Syria[31] 22% 5% 15% — Taxation in Syria
 Taiwan[31] 17%[148] 6% 45% 5% VAT
Various rates of Gross receipts tax on a few industries, such as financial services.[149] 		Taxation in Taiwan
 Tajikistan — — — — Taxation in Tajikistan
 Tanzania 30% 15% 30% 18% Taxation in Tanzania
 Thailand 20% 0% 35% 7% Taxation in Thailand
 Togo — — — — Taxation in Togo
 Tokelau — — — — Taxation in Tokelau
 Tonga — — — — Taxation in Tonga
 Trinidad and Tobago 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
 Tunisia[35] 30% 0% 35% 18% or 12% or 6% Taxation in Tunisia
 Turkey[31] 20% 15% 35% 18% or 8%(e.g. clothing) or 1%(certain food)[8] Taxation in Turkey
 Turkmenistan — — — — Taxation in Turkmenistan
 Turks and Caicos Islands — — — — Taxation in Turks and Caicos Islands
 Tuvalu — — — — Taxation in Tuvalu
 Uganda — — — — Taxation in Uganda
 Ukraine[35] 18% 18% 18% [150] 20% or 7% or 0% Taxation in Ukraine
 United Arab Emirates[35] 0%[151] 0%[152] 0%[152] 5% Taxation in United Arab Emirates
 United Kingdom[153] 19% [154] 0%, 20%

(personal allowance of £11,000 for people earning less than £100,000 - reduces down to no tax free allowance when income reaches £123,000)[155]

62% on earnings between £100,000-£123,000 (40% higher rate tax + reduction in personal allowance + National Insurance), 45%[156] (on income over £150,000) 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.[157] 		Taxation in the United Kingdom
 United States 21% + 0-12% State/Local[32] 0% (federal) + 0% (state) +
0%-3% (local) 		56.7% (max federal + state + medicare) =

39.6% (federal)[158] +
0 - 13.3% (state)[159] +

3.8% medicare tax

 0%-11.725% (state and local) Taxation in the United States
 Uruguay[35] 25% 0% 30% 22% (basic) or 11% (minimum) or 0% (extent) Taxation in Uruguay
 Uzbekistan[35] 8% 7.5% 22% 0–20% Taxation in Uzbekistan
 Vanuatu — — — — Taxation in Vanuatu
 Venezuela[35] 34% 6% 34% 7%–9%-12% Taxation in Venezuela
 Vietnam[31] 20% 5% 35%[160] 10% Taxation in Vietnam
 British Virgin Islands 0%[161] 0% 0% — Taxation in the British Virgin Islands
 U.S. Virgin Islands

50%-500%

— — — — Taxation in United States Virgin Islands
 Yemen 20%[162] 10% 15% 2% Taxation in Yemen
 Zambia 35% 10% 30% 17.5% Taxation in Zambia
 Zimbabwe — — — — Taxation in Zimbabwe

Notes

  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, plus temporary 2% 'deficit levy' due to expire in 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

Wikimedia Commons has media related to Marginal tax rates.

References

  1. ^ "Economic Data and Statistics on World Economy and Economic Freedom". www.heritage.org.
  2. ^ a b c Robertson, Andrew (26 April 2017). "Big business has a solution for the budget deficit: Give us $12b". ABC News. Retrieved 4 May 2017.
  3. ^ a b "Afghanistan - Income Tax". KPMG. 14 June 2016. Retrieved 4 May 2017.
  4. ^ Mackenzie, James (9 January 2017). "Afghan businesses feel squeeze from government tax drive". Reuters. Retrieved 4 May 2017.
  5. ^ Koleka, Benet (16 December 2013). "Albania to raise corporate tax to 15 pct as it battles rising debt". Reuters. Retrieved 4 May 2017.
  6. ^ a b "Albania - Taxes on personal income". PWC. 1 December 2016. Retrieved 4 May 2017.
  7. ^ "Albania cuts tourism tax to 6 pct". Xinhua News. 7 April 2017. Retrieved 4 May 2017.
  8. ^ a b c d e f g h i j k l m n o p q r s t u v "VAT Chart Colombia 2017" (PDF). DIAN. DIAN.gov.co. Retrieved 2017-10-18.
  9. ^ "Algeria Corporate Taxes on Income". PWC. Retrieved 4 May 2017.
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  133. ^ "О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный фонд обязательного медицинского страхования (с изменениями на 19 декабря 2016 года) (утратил силу с 01.01.2017 на основании Федерального закона от 03.07.2016 N 250-ФЗ), Федеральный закон от 24 июля 2009 года №212-ФЗ". docs.cntd.ru. Retrieved 2017-12-22. 1) Пенсионный фонд Российской Федерации - 26 процентов; 2) Фонд социального страхования Российской Федерации - 2,9 процента; 2.1) Фонд социального страхования Российской Федерации - 1,8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства, временно пребывающих в Российской Федерации....; 3) Федеральный фонд обязательного медицинского страхования - с 1 января 2012 года - 5,1 процента
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  137. ^ Corporate tax law (Serbian)[permanent dead link‍] + 10% on withdrawal
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