List of countries by tax rates

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Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.

Methodology

This is a list of tax rates around the world. It focuses on four types of tax:

Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table isn't 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 don't account for deductions, exemptions, or rebates. The effective rate is usually much lower than the marginal rate. The tax rates given for federations (such as the USA and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Countries

Country Corporate tax Individual (min) Individual (max) [1] Payroll tax (usually reduces taxable income) VAT or GST or Sales tax
For more detailed VAT rates see VAT rates
 Afghanistan[2] 20% 10% $3,500 to $27,000 20% above $27,000 N/A 2% to 5%[3]
 Albania[2] 15% 0% 23% N/A 20%[3]
 Alderney 10% 20% N/A 12% (employer and employee combined)[4] N/A
 Algeria[5] 23% 0% 35% N/A 17%[3] or 14% or 7%[6]
 Andorra 10%[7] 0% 10% N/A 4.5% or 1%[8]
 Angola[2] 35% 0% 17% N/A 10%[3]
 Argentina 9 to 35% 9% 35% 44% (Employee 17% Employers 21/27%) [9] 21%[3]
 Armenia[2] 20% 24.4% 36% 36% 20%[3]
 Aruba[2] 28% 7%[10] 58.95%[10] N/A 1.5% tax on turnover[11]
 Australia[12][13] 28.5%–30%[Note A] 0% 49%[Note B] 4.75%-6.85% (varies by state/territory)[14][15] 10% GST (0% on essential items)[16]
 Austria[2] 2% 0% 50% N/A 20%[3]
 Azerbaijan[17] 20% 14% 25% N/A 18%[3]
 Bahamas[18] 0%[19] 0% 0% 9.8%[20] 7.5%
 Bangladesh[2] 27.5%[21] 0% 25% N/A 15%[3]
 Barbados[22] 25% 25% 38% 21.35% (Employee 10.1% Employers 11.25%) on first BBD$4360/month of income [23] 17.5%[3] (hotel accommodation 7.5%)
 Bahrain 0%[24] 0% 0% 0% N/A
 Belarus[5] 18% 13% 17% 35% 20%[3] or 10%
 Belgium[2] 33.99% 0% 64% (max of federal+local) 55%(federal)+ 0%-9% (local) 37.84% 21%[3] - 12% (restaurants) - 6% (essential and selected goods)
 Benin[citation needed] 35% 10% 35% N/A 18%[3]
 Bhutan 30% 0% 25%[25] N/A N/A
 Bolivia 25% 0% 25% 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) 13%[3] (VAT) – multiple rates (ICE: Consumption of specific products)
 Bosnia and Herzegovina 10%[26] N/A 5% FBiH, 0–15% RS[26] 33.76% FBiH, 42–57% RS[26] 17% FBiH and RS[3][26]
 Botswana 22% 0% 25% N/A 12%
 Brazil[2] 34% 0% 27.5% 31% 17% to 25% [27]
 Brunei 20% 0% 0% 8.5% (between the 5% Employee Provident Fund (Tabung Amanah Pekerja TAP) and 3.5%

Supplemental Contributory Pension (SCP)

N/A[3]
 Bulgaria 10% 10% 10% 31% [28] 20%[3]
 Burkina Faso 27.5% 2% 30% N/A 18%[3]
 Burundi[29] 35% 0% 35% N/A 18%[3]
 Cambodia 20% 0% 20% N/A 10%[3]
 Cameroon[5] 38.5% 10% 35% N/A 19.25%
 Canada[30] 15% federal + 11-16% provincial[31] 0% (federal) + 0% (provincial) 50% + Surcharge taxes (Varies) (15%-29% federal + 5%-21% provincial + $0–$900CDN Health Premium + Surcharge Taxes)[32][33][34] 9.9%, split equally between the employee and the employer up to a maximum of $2,479.95 each (CPP)[35] + 1.88%[36] up to a maximum of $930.60, with the employer contributing 1.4 times that amount, 2.632%, up to a maximum of $1,302.84[37] (Employment Insurance EI) + varied % of Income Tax (CIP) 5% (federal GST) with exemptions for small-businesses[38] + 0%-10% (PST)[3]
 Cape Verde 25% N/A N/A N/A 15%[3]
 Cayman Islands 0%[39] 0% 0% 5-10% (A 5% pension minimum withholding is paid by the employee, with an additional 5% matched by the employer on the first 60,000.00 dollars)[40] 7% Stamp Duty one time tax on property, 22-42% Import duty varies based on import types.[41]
 Central African Republic 30%[42] N/A 50%[42] N/A 19%[3]
 Chile[43] 22.5%[44] (on distributed profits, deductible from personal income taxes[45][46]) 0% 40% 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit or ceiling) 19%[3]
 China[2] 25% 5% 45% N/A 17% with many exceptions[3]
 Colombia[5] 33% 0% 33% N/A 16%[3]
 Costa Rica 30% 0% 25% 9% social security charge. 13%[47]
 Croatia[5] 20% 12% 40% 37.2% (nationwide)[48]
0–18% (local)
25%[49] (0% on books and some foods)
 Cuba[50] 30% 15% 50% N/A 2.5% to 20%[3]
 Cyprus[2] 12.5% 0% 35% 6.8% 19%[3] (5% or 0% for certain goods)
 Czech Republic[51][52] 19% 15% 22% 41.5, 28% (social security) + 13.5% (healthcare insurance)[citation needed] 21%[53] or 15% (certain goods)
 Denmark[54] 23.5% 29.68% (2015)[55] (first USD $7,760 pro anno is deductible) 47.794% (2015)[55] 8% (2015)[55] 25%
 Dominican Republic 27% 0% 25% 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) 18%
 Egypt[56] 25% 10% 20% N/A 10% (standard), 25% (luxury goods), 0% (exports)[57]
 El Salvador 30% 0% 30% N/A 13%
 Estonia[2] 0% 20% 20% 33% 20% or 9%
 Finland 20%[58] 7.71%

(7.71% social security,[59] no national[60] or municipal[61] taxes for income no more than 2 930 €)

61.96% (31.75% national[60]

16.5-22.5% municipal[62]
7.71% social security[59])

20.64% (average)[59] 24%
14% (food and fodder)
10% (e.g. accommodation and culture)
 France[2] 33.33% 5.5% (first €5,875 pro anno is deductible) 45% 66% 20.0% or 7% or 5.5% or 2.1%
 Gabon 35% 5% 35% 2.6% 18%
 Gambia 31% 0% 30% N/A N/A
 Germany 29.65%[21] 14% (first €8,354 pro anno is deductible) 45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) 19% or 7% (e.g. food)
 Georgia[5] 15% 20% 20% N/A 18%
 Gibraltar 10% 17% 40% N/A 0%
 Greece Year 1:
58% (net profit <€50,000)
66% (net profit >€50,000)
Year 2+:
29% (net profit <€50,000)
33% (net profit >€50,000)
22%
(€2,100 Tax Deducted if Income <€21,000)
42% 44% 23%,[3] 13% (Health and other services) and 6.5% for tourism and Medicine. For islands away from the mainland the rates are 16%, 9% and 5%.
 Guatemala[5] 25% 5% 7% 17.5% (Social Security, Recreation and Technical Training Institutes) 12%
 Guyana[63] 30% N/A 33⅓% N/A 16% or 0%
 Guernsey 10% 20% N/A 12% (employer and employee combined)[4] N/A
 Hong Kong[64] 16.5% 0% 15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income[65] 5%
 Hungary 19% 16% 16% 34.5% (2013) 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.)
 Iceland[5] 20% 37.3% (first USD $12,680 pro anno is deductible) 46% 6% 24% or 12%
 India 30%[66] 0% 30% 2-12.5% 5.5%-14.5%
 Indonesia 25% 5% 30% N/A 10%
 Iran 25% 0% 35% 35%-15% 1.5-10% depending on item
 Ireland 12.5% 20% (first €1,650 pro anno is deductible) 40% 0%-11% 23% Goods
9%-13.5% Services
0% certain items of food
 Isle of Man 0% 10% 20% 23.8% (combined) [67] 20%, 5% on Home Renovations
 Israel 26.5% 11.5% 50% 10%-52% 17% on all the products and services (except for vegetables and fruits).
 Italy 27.5% 23% 43% 39%[68] page 19 22% or 10% or 4% (food, books)
 Jamaica 33.3% 0% 25% 25% 17.5%
 Japan[69] 38.01% 5% 50% (40% national + 10% local) 25.63% 8% (consumption)
 Jersey[2] 0% 0% 20% up to £625,000, 1% above £625,000 6% 5%[70]
 Jordan[5] 20% 0% 14% N/A 16% (GST)
 Kazakhstan[5] 20%[21] 10% 10% (for residents), 15% (for non-residents) 11% 12%
 Kenya 30%[21] 10% 30% citizens, 35% foreigners N/A 16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax
 Kuwait 0% 0% 0% N/A 16%
 South Korea[5] 24.2%[21] 6% + 1.8%[71] 38%[72] + 11.4%[71] N/A 10%
 North Korea[73] 25% 0% 20% N/A 2% to 4%
 Latvia[74] 15% 24% (flat tax rate) 24% 35.09% 21%[75]
 Lebanon[5] 15% 2% 20% N/A 10%
 Liechtenstein[76][77] 12.5% 1.2% 17.82% 11.6% 3.6%-7.6%, (lodging services additional 2.4%)
 Lithuania[citation needed] 15%[78] 0% 15% 39.98% 21%
 Luxembourg 28%[79] 6% 52.45% total: 40%[80] + 12.45% social security charges[81] N/A 17%
 Macau[2] 12% 0% 12% N/A N/A
 Macedonia[2] 10% 10% (flat tax rate) 10% N/A 18% or 5%
 Malaysia[2] 25% 0% 26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf 0-6% [82]
 Maldives[83] 8%-15%[84] N/A N/A N/A 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[85]
 Malta 35%[21] 0% 35% N/A 18%
 Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[86] N/A 2-4%
 Mauritius 15% 15% (flat tax rate) 15% N/A 15%
 Mexico[2] 30%[87] 1.92% 35% 35% 16%
 Moldova[2] 12% 7% 18% N/A 20%
 Monaco 33.33% 0%[88] N/A 38%-54%[89] 19.6%-5.5%[90]
 Mongolia 10% 10% 10% N/A 10%
 Montenegro 9%[91][92] 9% (first EUR 720)[92] 15%[92] N/A 19%[92]
 Morocco 30%[21] 0% 38%[citation needed] N/A 20%[citation needed]
   Nepal 20% 15%, 1% Social Security Tax Mandatory 25%[93] N/A 13%[94]
 Netherlands 25% 36.25% (first €2,103 pro anno is deductible) 56%[95] + reduction of deductions (arbeidskorting and general korting) N/A 21% (6% for essential and selected goods)
 New Zealand 28% 10.5%[96] 33%[97] N/A 15% GST
 New Caledonia[98] 30% 0% 25% on local income of non-residents

40%[99]

N/A
 Nigeria 30% 7% 24% N/A 5%
 Norway[100] 25%[101] 0% 46.9%[102] (includes 8.2% pension contribution) 0%-14.1% 25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms)
 Oman 12%[103] 0% 0% 21% [104] 0%
 Pakistan 35% 7.5% 35% N/A 0% or 17% (basic food items)
 Palestine 15% 5% 15% N/A 14.5% (VAT)
 Panama[5] 25% 0% 27% N/A 7% or 0%
 Paraguay 10% 8% 10% N/A 10%
 Peru[5] 30% 0% 30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)
 Philippines 30% 5% 32% N/A 12% or 7% or 0%

(in some cases, foreign investors are zero-rated)

 Poland[2] 19% 0% 32% (or optional 19% flat rate for self-employed) 41.11% 23% or 8% or 5%
 Portugal[2] 25% 14.5% 48% 34.75% 23%, 13%, 6%

Madeira, Açores: 15%, 9%, 4%

 Puerto Rico 20%[105] 0% (16% Proposed from March 2015) 33.34% Participates in US Federal Social Security system, payroll taxes are at same US rates 11.5%
 Qatar[2] 10% 0% 0% 0% 0%
 Romania 16% (3% revenue for micro-entities[106]) 16% (flat tax rate) 16% (+ 6.5% CASS + 10,5% CAS for self-employed ) 22.75-23.45%(+5-10% for special works) 24% or 9% (food,medicines, books, newspapers, hotel ...), or 4%[5]
 Russia[2] 20% 13% (flat) 13% (for residents), 30% (for nonresidents) 30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter 0-18% (reduced rates for certain goods, no VAT for SME except for imports activities)
 San Marino 17% 12% 50% 29% 17% on imported goods. There is no VAT registration inside San Marino.
 Sark 0%[107] 0% - There are taxes on property and personal capital (max £5,760). 0% 0% 0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island.
 Saudi Arabia[108] 0% 0% (foreigners)
Zakat 2.5% on capital assets (natives)
0% (foreigners)
Zakat 2.5% on capital assets (natives)
22% Social security (Saudi nationals), 0% required for foreigners (although all employers are required to buy healthcare that costs $1300–1750 per employee). 0%
 Senegal[5] 25% 0% 50% N/A 20%
 Serbia[109] 15%[110] 10% 25% (additional contributions for state health, pension and unemployment funds)[111] 35.8%[112] 20%[113] or 8% or 0%

(reduced rates are for certain goods)

 Singapore 17%[114] 0% 22% 11.5 to 36% (To Central Provident Fund, rates are for monthly wages greater or equal to S$750)[115] 7% (GST)
 Slovakia 22%[116] 19% 25%[117] 30% tax including mandatory social security tax and health care tax 20%[citation needed] 10% on medication and books
 Slovenia[2] 17% 16% 50% 0% (abolished) 22% or 9.5%
 South Africa 28%[118] 0% 41% 18 - 40% 14%
 Spain[2] 25% 20% (first €5,151 pro anno is deductible) 49% 36.25% 21%, 10% & 4%
 Sri Lanka[2] 15% - 30%[21] 0% 15% (If annual income is more than 2.5m LKR) N/A 0% or 8% or 12%
 Swaziland 27.5% 33% 33% N/A 14%
 Sweden 22%[119] 31% (first USD $2,690 pro anno is deductible) 59.7%[120][121] 31.42%[122] 25% or 12% or 6%[123]
  Switzerland[5] 17.92%[21] 0% 13.2% (federal) N/A 8.0% or 3.8% or 2.5%
 Syria[2] 22% 5% 15% N/A N/A
 Taiwan[2] 17%[124] 6% 40% N/A 5%
 Tanzania 30% 15% 30% N/A N/A
 Thailand 20% 0% 35% 5%-35% 7%
 Trinidad and Tobago 25% 0% 25% N/A 15%
 Tunisia[5] 30% 0% 35% N/A 18% or 12% or 6%
 Turkey[2] 20% 15% 35% 40%-35% 18% or 8%(e.g. clothing) or 1%(certain food)[3]
 Ukraine[5] 18% N/A 15% 33.2%-34.7% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) 20%
 United Arab Emirates[5] 0% (Taxation to be introduced)[Note C][125][126] 0%[127] 0%[127] N/A N/A
 United Kingdom[128] 20% [129] 0%, 20%

(personal allowance of £10,600 for most people)[130]

45%[131] 0%-25.8% (National Insurance) 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.[132]
 United States 35% + 0-12% State/Local[21] 0% (federal) + 0% (state) +
0%-3% (local)
55.9% (Fed + State + Local) 39.6% (Max Fed. Tax) 10%-39.6% (federal)[133] +
0%-13.3% (state)[134] +
0%-3% (local)
15.3%-19.1%
(12.4%) (federal social security) +
2.9%-3.8% (federal medicare) +
0%-2% (state) +
0%-2% (local) +
0%-11.725% (state and local)
 Uruguay[5] 25% 0% 30% N/A 22% (basic) or 11% (minimum) or 0% (extent)
 Uzbekistan[5] 8% 7.5% 22% N/A 0–20%
 Venezuela[5] 34% 6% 34% N/A 8%–10%/12%
 Vietnam[2] 20% 5% 35%[135] N/A 10%
 British Virgin Islands 0%[136] 0% 0% 10%-14% N/A
 Yemen 20%[137] 10% 15% N/A 2%
 Zambia 35% 10% 30% N/A 17.5%

Notes

  • Note A Businesses with annual turnover above A$2 million pay 30% corporate tax, all other business pay the smaller 28.5% rate.
  • Note B Includes 2% Medicare levy, plus temporary 2% 'deficit levy' due to expire in 2017.
  • Note C Foreign companies must generally have a local sponsor and 50% percent of the profit must go to that sponsor.[138]

See also

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