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List of countries by tax rates
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Taxation
An aspect of fiscal policy
Policies[show]
Government revenue
Tax revenue
Non-tax revenue
Tax law
Tax bracket
Tax threshold
Exemption
Credit
Deduction
Tax shift
Tax cut
Tax holiday
Tax advantage
Tax incentive
Tax reform
Tax harmonization
Tax competition
Double taxation
Representation
Unions
Medical savings account
Tax, tariff and trade
Economics[show]
Price effect
Excess burden
Tax incidence
Laffer curve
Optimal tax
Theory
Optimal capital income taxation
Collection[show]
Revenue service
Revenue stamp
Tax assessment
Taxable income
Tax lien
Tax refund
Tax shield
Tax residence
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Tax investigation
Tax shelter
Private tax collection
Tax farming
Noncompliance[show]
Tax avoidance
Tax evasion
Tax resistance
Tax haven
Smuggling
Black market
Transfer mispricing
Unreported employment
Tax shelter
Distribution[show]
Tax rate
Progressive
Regressive
Proportional
Types[show]
Direct
Indirect
Per unit
Ad valorem
In rem
Capital gains
Carbon
Consumption
Dividend
Ecotax
Excise
Fuel
Georgist
Gift
Gross receipts
Income
Inheritance (estate)
Land value
Payroll
Pigovian
Property
Sales
Sin
Single
Stamp
Steering
Turnover
Value-added (VAT)
Corporate profit
Excess profits
Windfall profits
Negative (income)
Flat
Wealth
International[show]
Financial transaction tax
Currency transaction tax
Tobin tax
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European Union FTT
Foreign revenue rule
Trade[show]
Custom
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Import
Export
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Religious[show]
Church tax
Eight per thousand
Teind
Tithe
Fiscus Judaicus
Leibzoll
Temple tax
Tolerance tax
Jizya
Kharaj
Khums
Nisab
Zakat
By country[show]
List of countries by tax rates
Tax revenues as %GDP
Albania
Algeria
Argentina
Australia
Azerbaijan
Bangladesh
Bhutan
Bulgaria
BVI
Canada
China
Colombia
Denmark
France
Germany
Greece
Iceland
India
Indonesia
Iran
Ireland
Israel
Italy
Japan
Kazakhstan
Lithuania
Malta
Namibia
Netherlands
New Zealand
Norway
Pakistan
Palestine
Peru
Philippines
Poland
Russia
Singapore
South Africa
Sweden
Switzerland
Taiwan
Tanzania
United Kingdom
United States
Uruguay
v
t
e
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.
Contents
[hide]
1 Tax rates by countries
1.1 Notes
2 See also
3 References
4 External links
Tax rates by countries[edit]
Country
Corporate tax
Individual (min)
Individual (max)[1](Highest possible local income taxes - central govt in brackets)
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] 7000600000000000000♠6% (tourism services)[7]
7001200000000000000♠20% (others)[8] Taxation in Albania
Algeria 19%–26%[9] 0%[10] 35%[10] 7000900000000000000♠9% (basic items)[11]
7001190000000000000♠19% (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] 5000000000000000000♠0%, 7000100000000000000♠1% or 7000250000000000000♠2.5% (reduced rates)
7000450000000000000♠4.5% (standard rate)
7000950000000000000♠9.5% (banking services)[18] Taxation in Andorra
Angola 30%[19] 0%[19] 17%[19] 7001100000000000000♠10%[19] Taxation in Angola
Anguilla 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
Argentina 35%[21] 9%[21] 35%[21] 7001210000000000000♠21%[21] Taxation in Argentina
Armenia 20%[22] 24.4%[22] 36%[22] 7001200000000000000♠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] 5000000000000000000♠0% (essential items)
7001100000000000000♠10% (others)[24] Taxation in Australia
Austria 25%[26] 0%[26] 55%[26] 7001100000000000000♠10% (basic items)
7001130000000000000♠13% (tourism services)
7001200000000000000♠20% (others)[26] Taxation in Austria
Azerbaijan 20%[27] 14%[27] 25%[27] 7001180000000000000♠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% 7001150000000000000♠15%[8] Taxation in Bangladesh
Barbados[33] 25% 25% 38% 7001175000000000000♠17.5%[8] (hotel accommodation 7.5%) Taxation in Barbados
Bahrain 0%[34] 0% 0% 5% Taxation in Bahrain
Belarus[35] 18% 13% 17% 7001200000000000000♠20%[8] or 10% Taxation in Belarus
Belgium[31] 33.99%[36] 25% 64% (55%) 7001210000000000000♠21%[8] – 12% (restaurants) – 6% (essential and selected goods) Taxation in Belgium
Belize N/A 0% 25% 7001125000000000000♠12.5% Taxation in Belize
Benin[citation needed] 35% 10% 35% 7001180000000000000♠18%[8] Taxation in Benin
Bermuda N/A N/A N/A N/A Taxation in Bermuda
Bhutan 30% 0% 25%[37] N/A Taxation in Bhutan
Bolivia 25% 0% 25% 7001130000000000000♠13%[8] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
Bosnia and Herzegovina 10%[38] N/A 5% FBiH, 0–15% RS[38] 7001170000000000000♠17% FBiH and RS[8][38] Taxation in Bosnia and Herzegovina
Botswana 22% 0% 25% 7001120000000000000♠12% Taxation in Botswana
Brazil[31] 34% 0% [39] 27.5% 7001170000000000000♠17% to 25% [40] Taxation in Brazil
Brunei 20% 0% 0% N/A[8] Taxation in Brunei
Bulgaria 10% (+5% on distribution of profit) 10% 10% 7001200000000000000♠20%[8] Taxation in Bulgaria
Burkina Faso 27.5% 0% 25% 7001180000000000000♠18%[8] Taxation in Burkina Faso
Burundi[41] 35% 0% 35% 7001180000000000000♠18%[8] Taxation in Burundi
Cambodia 20% 0% 20% 7001100000000000000♠10%[8] Taxation in Cambodia
Cameroon[35] 31.5% 10% 35% 7001192500000000000♠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% in Quebec (33% federal)[45][46] 7000500000000000000♠5% (federal GST) + 0%–15% (provincial taxes)[47] Taxation in Canada
Cape Verde 25% 16.5% 27.5% 7001150000000000000♠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] N/A 50%[50] 7001190000000000000♠19%[8] Taxation in the Central African Republic
Chad N/A N/A N/A N/A Taxation in Chad
Chile[51] 24%[52] (on distributed profits, deductible from personal income taxes[53][54]) 0% 40% 7001190000000000000♠19%[8] Taxation in Chile
China[31] 25% 0% 45%[55][56] 7001170000000000000♠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[58] 7001190000000000000♠19%[8] (5% or 0%) 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 N/A N/A N/A N/A Taxation in the Republic of the Congo
Costa Rica 30% 0% 25% 7001130000000000000♠13%[59] Taxation in Costa Rica
Croatia[35] 12% for less than 3 mil kn, 18% for more 12% 40% 7001250000000000000♠25%[60] (0% on books and some foods) Taxation in Croatia
Cuba[61] 30% 15% 50% 7000250000000000000♠2.5% to 20%[8] Taxation in Cuba
Curaçao N/A N/A N/A N/A Taxation in Curaçao
Cyprus[31] 12.5% 0% 35% 7001190000000000000♠19%[8] (5% or 0% for certain goods) Taxation in Cyprus
Czech Republic[62][63] 19%[36] 15% (minus 24,840 CZK per year) 22% (+7% for income above 4x of average wage) 7001210000000000000♠21%[64] (15% or 10% for certain goods) Taxation in the Czech Republic
Denmark[65] 22% 29.68% (2015)[66] (first USD $7,760 pro anno is deductible) 60.02% [66] 7001250000000000000♠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% 7001120000000000000♠12% (standard), 15% (luxury goods), 0% (exports) Taxation in Ecuador
Egypt[67] 22.5% (Corporate Taxes) 5% (Distribution of Profit Taxes) 0% (Up to 7.2K EGP per year) 22.5% (more than 200K EGP per year) 7001140000000000000♠14% (standard), 10% (professional services), 0% (exports) Taxation in Egypt
El Salvador 30% 0% 30% 7001130000000000000♠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 dividents to residents) 20% 7001200000000000000♠20% or 9% 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% [68] 0% 20% 9% Taxation in Fiji
Finland 20%[69] 7.71%
(7.71% social security,[70] no national[71] or municipal[72] taxes for income no more than 2 930 €)
54.25% (31.75%) [73] 7001240000000000000♠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)[74] 20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press) Taxation in France
Gabon 35% 5% 35% 7001180000000000000♠18% Taxation in Gabon
Gambia 31% 0% 30% N/A 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) 7001190000000000000♠19% or 7% (e.g. food) Taxation in Germany
Georgia[35] 15% 5% 20% 7001180000000000000♠18% Taxation in Georgia
Ghana N/A N/A N/A N/A 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% 7001240000000000000♠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 N/A N/A N/A N/A Taxation in Grenada
Guatemala[35] 25% 5% 7% 7001120000000000000♠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[75] 30% N/A 33⅓% 7001160000000000000♠16% or 0% Taxation in Guyana
Guernsey 0%[76] 0% 20% 0% [77]} 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[78] 16.5%[79] 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%, ) 7001270000000000000♠27%, 18% (milk, egg, pork, chicken meat, internet service, restaurant services), 5% (medicines, books) Taxation in Hungary
Iceland[35] 20% 0% 46% 7001240000000000000♠24% or 11% Taxation in Iceland
India 25%[80] 0% 30%[81] 7001280000000000000♠28%. 18%, 12%, 5%, 0%. GST rates in India.[82][83] Taxation in India
Indonesia 25% 5% 30% 7001100000000000000♠10% Taxation in Indonesia
Iran 25% 0% 35% 0%–9% – depending on item Taxation in Iran
Iraq N/A N/A N/A N/A 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) 7001230000000000000♠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%.[84]
11.5% 50% 7001170000000000000♠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) 7001220000000000000♠22% or 10% or 4% (food, 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 GCT 7001165000000000000♠16.5%, SCT varies up to 20% Taxation in Jamaica
Japan[85] 32.11%[86] 15.105% (5.105% national + 10% local) 55.945% (45.945% national) 7000800000000000000♠8% (consumption) To go up to 10% in October 2019 Taxation in Japan
Jersey[31] 0% 0% 20% [87] 5%[88] Taxation in Jersey
Jordan[35] 20% 0% 14% 7001160000000000000♠16% (GST) Taxation in Jordan
Kazakhstan[35] 20%[32][2] 10% 10% (for residents), 15% (for non-residents) 7001120000000000000♠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 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%[89] 42%[90] + 11.4%[89] 7001100000000000000♠10% Taxation in South Korea
North Korea[91] 25% 0% 20% 2% to 4% 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) [92] 23% (flat tax rate)[93] 23% 7001210000000000000♠21%[94] Taxation in Latvia
Lebanon[35] 15% 2% 20% 7001100000000000000♠10% 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[95][96] 12.5% 3%[97] 24%[98] 2.5%-7000800000000000000♠8.0%, (lodging services 3.8%)[99] Taxation in Liechtenstein
Lithuania[citation needed] 15%[100] 31.2% 42.77% 7001210000000000000♠21% Taxation in Lithuania
Luxembourg 29.22% 6% 52.45% total: 40%[101] + 12.45% social security charges[102] 7001170000000000000♠17% Taxation in Luxembourg
Macau[31] 12% 0% 12% 0% [103] Taxation in Macau
Macedonia[31] 10% 10% (flat tax rate) 10% 7001180000000000000♠18% or 5% 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,[104] from Employee, 12%–13% from Employer;[105] Additional 1.2% for SOCSO[106] from Employee, and 1.4% from Employer 6% GST [107] Taxation in Malaysia
Maldives[108] 8%-7001150000000000000♠15%[109] 0% 15% 7000600000000000000♠6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[110] Taxation in Maldives
Mali N/A N/A N/A N/A Taxation in Mali
Malta 0–10% (35%[32] pre rebate) 0% 35% 7001180000000000000♠18% Taxation in Malta
Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[111] 2–4% Taxation in Marshall Islands
Mauritania N/A N/A N/A N/A Taxation in Mauritania
Mauritius 15% 15% (flat tax rate) 15% 7001150000000000000♠15% Taxation in Mauritius
Mexico[31] 30%[112] 1.92% 35% + reduction of deductions (topes) 7001160000000000000♠16% Taxation in Mexico
Moldova[31] 12% 7% 18% 7001200000000000000♠20% Taxation in Moldova
Monaco 33.33% 0%[113] 0% 7001196000000000000♠19.6%-5.5%[114] Taxation in Monaco
Mongolia 10% 10% 10% 10% Taxation in Mongolia
Montenegro 9%[115][116] 9% (first EUR 720)[116] 15%[116] 7001190000000000000♠19%[116] Taxation in Montenegro
Montserrat N/A N/A N/A N/A Taxation in Montserrat
Morocco 10%–31%[32][117] 0% 7%–20%[117] 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 N/A N/A N/A N/A Taxation in Naminia
Nauru N/A N/A N/A N/A Taxation in Nauru
Nepal 20% 15%, 1% Social Security Tax Mandatory 25%[118] 7001130000000000000♠13%[119] Taxation in Nepal
Netherlands 20% on first €250,000 profit.
25% on €250,001+ profit
36.55% (first €21.103 pro anno is deductible) 51.95% [120] + reduction of deductions (arbeidskorting and general korting) 7001210000000000000♠21% (6% for essential and selected goods) Taxation in the Netherlands
New Zealand 28% 10.5%[121] 33%[122] 7001150000000000000♠15% GST Taxation in New Zealand
New Caledonia[123] 30% 0% 25% on local income of non-residents
40%[124]
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[125] 23% for 2018[126] 0% 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions for 2018 [126] 7001250000000000000♠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% 5000000000000000000♠0% or 17% (basic food items) Taxation in Pakistan
Palau N/A N/A N/A N/A Taxation in Palau
Palestine 15% 5% 15% 7001145000000000000♠14.5% (VAT) Taxation in Palestine
Panama 25% 0% 27% 7000700000000000000♠7% (except for: essential goods 0%, alcohol and hotels 10%, tobacco 15%) 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% 7001180000000000000♠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% 7001120000000000000♠12% or 0% (Senior citizens and persons with disability are exempted from paying the VAT.) Taxation in the Philippines
Pitcairn Islands N/A N/A N/A N/A Taxation in Pitcairn Islands
Poland[36] 19% (15% for SME)[36] 0% 32% (or optional 19% flat rate for self-employed) 7001230000000000000♠23% or 8% or 5% Taxation in Poland
Portugal[31] 23% 14.5% 48% 7001230000000000000♠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)[130] 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)[130] 7001190000000000000♠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%) [131]
7001180000000000000♠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 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% 17% on imported goods. There is no VAT registration inside San Marino. Taxation in San Marino
São Tomé and Príncipe N/A N/A N/A N/A Taxation in São Tomé and Príncipe
Sark 0%[132] 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[133] 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% 7001200000000000000♠20% Taxation in Senegal
Serbia[134] 15%[135] 10% 25% (additional contributions for state health, pension and unemployment funds)[136] 20%[137] or 8% or 0%
(reduced rates are for certain goods)
Taxation in Serbia
Seychelles N/A N/A N/A N/A Taxation in Seychelles
Sierra Leone N/A N/A N/A N/A Taxation in Sierra Leone
Singapore 17%[138] 0% 22% (Compulsary pension deduction of 20% from Salary) 7000700000000000000♠7% (GST) Taxation in Singapore
Sint Maarten N/A N/A N/A N/A Taxation in Sint Maarten
Slovakia 22%[139] 0% 25%[140] 7001200000000000000♠20%[citation needed] 10% on medication and books Taxation in Slovakia
Slovenia[31] 19% 16% 50% 7001220000000000000♠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%[141] 18% 45% 14% (7001150000000000000♠15% from 1 April 2018) [142] 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%, 10% & 4% Taxation in Spain
Sri Lanka[31] 15% – 30%[32] 0% 15% (If annual income is more than 2.5m LKR) 5000000000000000000♠0% or 8% or 12% Taxation in Sri Lanka
Sudan N/A N/A N/A N/A Taxation in Sudan
Suriname N/A N/A N/A N/A Taxation in Suriname
Swaziland 27.5% 33% 33% 7001140000000000000♠14% Taxation in Swaziland
Sweden 22%[143] 29.19% (first USD $2,690 pro anno is deductible) 60.15% (25% national)[144][145] 7001250000000000000♠25% or 12% or 6%[146] Taxation in Sweden
Switzerland[35] 17.92%[32] 0% 13.2% (federal) 7000770000000000000♠7.7% or 3.8% or 2.5% Taxation in Switzerland
Syria[31] 22% 5% 15% N/A Taxation in Syria
Taiwan[31] 17%[147] 6% 45% 7000500000000000000♠5% VAT
Various rates of Gross receipts tax on a few industries, such as financial services.[148] 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% 7001180000000000000♠18% or 12% or 6% Taxation in Tunisia
Turkey[31] 20% 15% 35% 7001180000000000000♠18% or 8%(e.g. clothing) or 1%(certain food)[8] 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 N/A N/A N/A N/A Taxation in Uganda
Ukraine
Unexpected use of template {{18}} - see Template:18 for details.%
Unexpected use of template {{18}} - see Template:18 for details.%
Unexpected use of template {{18}} - see Template:18 for details.% [149]
Unexpected use of template {{20}} - see Template:20 for details.% or 7% or 0% Taxation in Ukraine
United Arab Emirates 0%[150] 0%[151] 0%[151]
Unexpected use of template {{5}} - see Template:5 for details.% Taxation in United Arab Emirates
United Kingdom[152] 7001190000000000000♠19% [153] 20%
(plus personal allowance of £11,000 for people earning less than £100,000 – tapered down to zero by £123,000)[154]
45% [155] (on income over £150,000) 7001200000000000000♠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.[156] Taxation in the United Kingdom
United States 21% + 0–12% State/Local[32] 0% (federal) + 0% (state) +
0%–3% (local) 54.4% in San Francisco (39.6% federal)
[157][158]
5000000000000000000♠0%-11.725% (state and local) Taxation in the United States
Uruguay[35] 25% 0% 30% 7001220000000000000♠22% (basic) or 11% (minimum) or 0% (extent) Taxation in Uruguay
Uzbekistan[35] 8% 7.5% 22% 0–7001200000000000000♠20% Taxation in Uzbekistan
Vanuatu N/A N/A N/A N/A Taxation in Vanuatu
Venezuela[35] 34% 6% 34% 7%–9%-7001120000000000000♠12% Taxation in Venezuela
Vietnam[31] 20% 5% 35%[159] 7001100000000000000♠10% Taxation in Vietnam
British Virgin Islands 0%[160] 0% 0% N/A Taxation in the British Virgin Islands
U.S. Virgin Islands
50%–500%
N/A N/A N/A N/A Taxation in United States Virgin Islands
Yemen 20%[161] 10% 15% 2% Taxation in Yemen
Zambia 35% 10% 30% 7001160000000000000♠16% Taxation in Zambia
Zimbabwe N/A N/A N/A N/A Taxation in Zimbabwe
Notes[edit]
Jump up ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
Jump up ^ Includes 2% Medicare levy, plus temporary 2% 'deficit levy' due to expire in 2017.
Jump up ^ 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]
Wikimedia Commons has media related to Marginal tax rates.
Tax rates in Europe
List of countries by tax revenue as percentage of GDP
Tax Freedom Day
Tax haven
Tax rates of Europe
VAT rates around the world
Welfare state
List of countries by social welfare spending
References[edit]
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Jump up ^ "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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External links[edit]
State Business Tax Climate Index Rankings, 2003–2008 in the U.S., Tax Foundation
OECD Comparison of Wage Taxes (top combined marginal individual tax rates), Tax Foundation
European VAT Rates
IBFD, Your Portal to Cross-Border Tax Expertise
Paying Taxes – World Bank
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