Jump to content

List of countries by tax rates

From Wikipedia, the free encyclopedia
(Redirected from Local tax)

Taxation by country
Map of the world showing national-level sales tax / VAT rates as of October 2019. Additional local taxes may apply.[citation needed]

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 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 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]
Country 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] 25% Taxation in Azerbaijan
 Azores 13.6% (available to SMEs and applicable up to a taxable profit of €15000)[30]

16.8% (general rate)

0.0% (for monthly salaries up to €654) + social security charges[31] 36.2% (for monthly salaries above €25,200) + social security charges[32] 4% (reduced rate)

9% (intermediate rate)

16% (standard rate)[33]

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

15% (concession rate for high-tech companies)[69]

0% 45%[70][71] 13% (standard rate)[54]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export) 		20% Taxation in China
 Colombia[41] 35%[72] 0%[73] 35% (non-labor income)
39% (labor income)[73] 		19% (standard rate)
5% or 0% (reduced rates) 		10% (standard rate)
20% (lotteries, gaming, or similar activities)[74] 		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%[75] — — 18.9%[76] 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)[77] 		Taxation in Costa Rica
 Croatia[41] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn) 		12% 40% 25% (standard rate)[78]
13% (certain essential groceries) 		10% Taxation in Croatia
 Cuba[79] 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[38] 12.5% 0% 35% 19% (standard rate)
5% or 0% (reduced rates) 		20% Taxation in Cyprus
 Czech Republic[80][81] 19%[82] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[83] 45.7% (peaks for employee gross annual income of $90,000 or more)
39% (for gross annual income of $450,000 or more) 		21% (standard rate)[84]
15% or 10% (reduced rates) 		15% Taxation in the Czech Republic
 Denmark[85] 22-25% (depending on business) 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[86][87] 52.07%[88] 25% 42% Taxation in Denmark
 Djibouti 25% — — — Taxation in Djibouti
 Dominica 25%[89] 0% 35% 15% Taxation in Dominica
 Dominican Republic 27% 0% 25% 18% 27%[90] Taxation in the Dominican Republic
 East Timor 10% — — — Taxation in East Timor
 Ecuador 25%[91] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports) 		35% Taxation in Ecuador
 Egypt[92] 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 [93] 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%[94] 0% 35% — Taxation in Ethiopia
 Falkland Islands 26% 0% 26% 0% 15% Taxation in the Falkland Islands
 Micronesia 21% — — — Taxation in Micronesia
 Fiji 20%[95] 0% 20% 9% Taxation in Fiji
 Finland 20%[96] 0% + 8.40% social security tax[97]
(20% for unemployed) 		66.75% 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)[98][additional citation(s) needed] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport) 		34% Taxation in Finland
 France 25% 0% 49% (45% + 4% tax on high incomes, or incomes over €177,000)[99] 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% aproximately (15% Corporate tax (+ 5,5% solidarity surcharge) + 7% to 17% trade tax) [100] 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[101] 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[41] 25% 5% 7% 12% Taxation in Guatemala
 Guernsey 0%[102] 0% ( if earning under £658.67 a month)[103] 20% (+ 6.6-11.3% Social Security)[103] 0%[104] 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[105] 30% 28% on Annual salary less than $1,560,000 GYD.[106] 40% on Annual salary above $1,560,000 GYD.[106] 14% (standard rate)
0% (reduced rate) 		Taxation in Guyana[106]
 Haiti 30%[107] 0% 30%[108] 10%[107] Taxation in Haiti
 Honduras 25% — — — Taxation in Honduras
 Hong Kong[109] 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[41] 20% 0% (On income up to 152.807 ISK)[110] 46% 24% (standard rate)
11% (reduced rate) 		22% Taxation in Iceland
 India

22% (highest)
15% (lowest)

[excludes surcharge & cess][111]

0% ₹ 0 - 250,000
5% ₹ 250,001 - 500,000
20% ₹ 500,001 - 1,000,000
Scheme I (with deductions)

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) 		30% ₹ 1,000,001 & +
Scheme I (with deductions)

30% ₹ 1,500,001 & +
Scheme II (without deductions)

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)[112][113] 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%[114] 3%[115] 15% 0-300%[116] Taxation in Iraq
 Ireland 12.5% 20% (first €1,650 per year is deductible) 52% (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% [117] Taxation in Ireland
 Isle of Man 0% 10% 22%[2] 20% (standard rate)
5% (home renovations) 		Taxation in the Isle of Man
 Israel 23%[118] 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) 47% (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[119] 29.74%[120] 15.105% (5.105% national + 10% local) 55% (45% national + 10% local) 10% (standard rate)
8% (groceries and takeout food and subscription newspaper) 		20.315% Taxation in Japan
 Jersey[38] 0% 0% 20%[121] 5%[122] Stamp duty on probate starting at £50, rising progressively Taxation in Jersey
 Jordan[41] 20% 0% 25% [123] 16% Taxation in Jordan
 Kazakhstan[41] 20%[100][2] 10% 10% (for residents)
15% (for non-residents) 		13% Taxation in Kazakhstan
 Kenya 30%[100] 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[124] 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)[125] 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[126] 25% 0% 20% 4% (highest rate)
2% (lowest rate) 		Taxation in North Korea
 Kyrgyzstan 10%[127] 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)[128] 20%[129] 31.4% 21% (standard rate)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers)[130] 		20%[131] Taxation in Latvia
 Lebanon[41] 17% 2% 25% 11% Taxation in Lebanon
 Lesotho 25% — — — Taxation in Lesotho
 Liberia 25%[132] — — — 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[133] — — — Taxation in Libya
 Liechtenstein[134][135] 12.5% 3%[136] 22.4%[137] 8.1% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[138] 		0% for share sales, 24% for real estate Taxation in Liechtenstein
 Lithuania[citation needed] 15%[139] 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 [140] 8% 45.78% (42%[141] + 3.78% unemployment fund surcharge)[142] 17% (standard rate)
3% (reduced rate) 		Taxation in Luxembourg
 Macau[38] 12% 0% 12% 0%[104] 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[32] 45.1% (for monthly salaries above €25,275) + social security charges[32] 5% (reduced rate)

12% (intermediate rate)

22% (standard rate)[143]

Taxation in Madeira

 Malawi 30% — — — Taxation in Malawi
 Malaysia[38] 24% (highest rate)
18% (lowest rate) 		0% 30% [144] + 11% for EPF[145] + 0.5% for SOCSO[146] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[147] 		Goods and Services Tax (Malaysia), Taxation in Malaysia
 Maldives[148] 15% (highest rate)
8% (lowest rate)[149] 		0% 0% for expatriates, 15% for nationals 6%[150] 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%[151] 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[38] 30%[152] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
 Moldova[38] 12% 12%[153] 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)[154] 0%[155] 19.6% (highest rate)
5.5% (lowest rate)
[156] 		Taxation in Monaco
 Mongolia 10% 10% 10% Taxation in Mongolia
 Montenegro 9%[157][158] 9% (first €720)[158] 12.65% (11% national tax + 15% municipality surtax on income tax)[158] 15% for entrepreneurs on their worldwide income [159] 21%[160]
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)[100][161] 		0% 38%[161] 20% (standard rate)
14%, 10%, 7% (reduced rates)[162] 		Taxation in Morocco
 Mozambique 32% — — — Taxation in Mozambique
 Myanmar 22% — — — Taxation in Myanmar
 Namibia 32%[163] 0%[163] 37%[163] 15%[163] 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)[164] 13% (standard rate)[165]
288% (for imported vehicles)[166]
 Taxation in Nepal
 Netherlands 25% (on profits over €245,001)
15%[167] (not over €245,000) 		0% (first €8,700 per year is tax free) 49.50%[168] 21% (standard rate)
9% (essential and selected goods) 		25% Taxation in the Netherlands
 New Zealand 28% 10.5%[169] 39%[170] 15% Taxation in New Zealand
 New Caledonia[171] 30% 0% 40%
25% (on local income of non-residents)[172] 		— Taxation in New Caledonia
 Nicaragua 30% — — — Taxation in Nicaragua
 Niger 30%[173] — — 7%[173] 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[38] 10% 10% 18% 18% (standard rate)
5% (reduced rate) 		Taxation in North Macedonia
 Norway[174] 23%[175] 0% (for yearly income under 70,000 NOK) 46.4% (22% + 8.2% social security contribution + bracket tax (from 1.8% to 16.2%) minus deductions)[175] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
 22% 0% Taxation in Norway
 Oman 15%[176][177] 0% 5% Taxation in Oman
 Pakistan 0% (for certain tech startup companies with a technology basis and other financial restrictions)[178]

29%[179]

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[41] 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%[180] 0% Taxation in the Pitcairn Islands
 Poland[181] 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)[181] 9% (for income under 30.000 złotych per year)

•0% income tax [182]

•9% Health Insurance(non-deductible)[183]

41% or 45%

•32% Income tax

•9% health insurance

•4% solidarity tax above 1.000.000 złotych per year[184]

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[38] 21% (in mainland) 14.5% 64% (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%[185] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
 Qatar[38] 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)[186] 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.
[186] 		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
[186] 		19% (standard rate)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[41] 		10% Taxation in Romania
 Russia[38] 20%[2] 13% 15% (for those earning more than 5 mil. roubles a year)[187]

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%[188] 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%[189] 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[190] 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[41] 25% 0% 50% 20% Taxation in Senegal
 Serbia[191] 15%[192] 10% 25% (additional contributions for state health, pension and unemployment funds)[193] 20% (standard rate)[194][195]
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%[196] 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%[197] 20% (standard rate)[citation needed]
10% (books and medicines)
 25% Taxation in Slovakia
 Slovenia[38] 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)[198] 0% 0% 0% Taxation in Somalia
 South Africa 28%[199] 0% (below threshold) 45% 15%[200] 18% Taxation in South Africa
 South Korea[41] 24.2%[100] 6% + 1.8%[201] 42%[202] + 11.4%[201] 10% Taxation in South Korea
 South Sudan 30% — — — Taxation in South Sudan
 Spain[38] 25% (in mainland)
4% (in  Canary Islands) 		0% (first €5,550 per year is tax free) 47% (State half)

45-54% (Regional half, depends on the region) 6.45% (Social security, worker contribution) + 30.4% (Social security, company contribution)

21% (standard rate)
10% or 4% (reduced rates) 		26% (residents)
19% (non-residents) 		Taxation in Spain
 Sri Lanka[38] 30% (highest rate)
15% (lowest rate)[100] 		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[203] Taxation in Sudan
 Suriname 36%[204] 8% (first SRD2,646 per year is deductible) 38%[205] — Taxation in Suriname
 Svalbard 16%[206][207] 8%[208] 22%[208] 0%[209] 0%[210] 0% Taxation in Norway
 Sweden 20.6%[211] 32% (first US$1,930 per year is deductible) 52% (32% average municipality income tax + 20% state income tax)[212][213] 25% (standard rate)
12% or 6% (reduced rate)[214] 		30% 0% Taxation in Sweden
  Switzerland[41] 17.92%[100] 0% 59.7%
10.6% (mandatory social security contributions)[215]
11.5% (federal)[216]
28.025% (cantonal, Geneva)[217]
9.69% (communal, Avully and Chancy, both canton of Geneva)[217]
3.04% (church tax, roman catholic and protestant in Geneva)[217] 		8.1% (standard rate)
3.8% or 2.5% (reduced rates) 		Taxation in Switzerland
 Syria[38] 22% 5% 15% — Taxation in Syria
 Taiwan[38] 20%[218] 5% 40% 5%[219] Taxation in Taiwan
 Tajikistan[220] 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[41] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate) 		Taxation in Tunisia
 Turkey[38] 25% 15% 40% 20% (standard rate)
10% (clothing)
1% (certain food items)[54] 		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%[221] — — 18%[222] Taxation in Uganda
 Ukraine 18% [223] 0% [224] 18% (common rate)
20% (some activities)
+ 22% (social security) [225] 		2% (non-refundable turnover tax during martial law)Alternative VAT:

20% (standard rate)
7% or 0% (reduced rates)

Taxation in Ukraine
 United Arab Emirates 0% (free zone companies,[226] as well as mainland companies with less than 375,000 AED a year in profit,[227] 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)[227]

0%[228] 5%[228] 0%[229] Taxation in the United Arab Emirates
 United Kingdom[230] 19-25%[231] 0% up to £12,570 [232] 63.25% (63.25% in 100k-125k band: 40% + 20% 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) [232]

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)[233] 		28% for gains on residential property, 20% for other chargeable assets.[234] 40%[235] 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) 		50.3% in California (37% (federal)[236] + 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[237] Taxation in the United States
 Uruguay[41] 25% 0% 36% [238] 22% (standard rate)
11% (lowest rate)
0% (extent) 		Taxation in Uruguay
 Uzbekistan[41] 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[41] 34% 0% 34% 16% (standard rate)
8% (reduced rate) 		Taxation in Venezuela
 Vietnam[38] 20% 5% 35%[239] 10% Taxation in Vietnam
 British Virgin Islands 0%[240] 0% — Taxation in the British Virgin Islands
 U.S. Virgin Islands 21–38.50%[241] Taxation in the United States Virgin Islands
 Wallis and Futuna 0% 0% 0% 0% Taxation in Wallis and Futuna
 Yemen 20%[242] 10% 15% 2% Taxation in Yemen
 Zambia 30%[243] 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.

References

[edit]
  1. ^ "Capital gains tax (CGT) rates".
  2. ^ a b c Robertson, Andrew (26 April 2017). "Big business has a solution for the budget deficit: Give us $12b". ABC News. Archived from the original on 4 May 2017. Retrieved 4 May 2017.
  3. ^ a b "Afghanistan – Income Tax". KPMG. 14 June 2016. Archived from the original on 4 May 2017. Retrieved 4 May 2017.
  4. ^ Mackenzie, James (9 January 2017). "Afghan businesses feel squeeze from government tax drive". Reuters. Archived from the original on 4 May 2017. Retrieved 4 May 2017.
  5. ^ "Taliban tax collectors help tighten insurgents' grip in Afghanistan". Reuters. 6 November 2018.
  6. ^ a b c "Archived copy" (PDF). Archived (PDF) from the original on 2021-07-19. Retrieved 2021-07-19.{{cite web}}: CS1 maint: archived copy as title (link)
  7. ^ a b "Albania – Taxes on personal income". PWC. 1 December 2016. Archived from the original on 28 May 2017. Retrieved 4 May 2017.
  8. ^ "Albania cuts tourism tax to 6 pct". Xinhua News. 7 April 2017. Archived from the original on 7 April 2017. Retrieved 4 May 2017.
  9. ^ "Algeria Corporate Taxes on Income". PWC. Archived from the original on 29 September 2017. Retrieved 4 May 2017.
  10. ^ a b "Algeria Tax Guide 2013" (PDF). PKF. Archived (PDF) from the original on 18 September 2017. Retrieved 4 May 2017.
  11. ^ a b "Algeria Other Taxes". PWC. 13 December 2016. Archived from the original on 29 September 2017. Retrieved 4 May 2017.
  12. ^ "Treasurer tells Fono wage tax should be repealed". Samoa News. 26 March 2014. Archived from the original on 30 May 2017. Retrieved 30 May 2017.
  13. ^ a b c "American Samoa Investment Guide 2014" (PDF). Office of the Governor. Archived (PDF) from the original on 30 May 2017. Retrieved 30 May 2017.
  14. ^ "5% sales tax proposed for American Samoa". Radio New Zealand. 26 May 2015. Archived from the original on 30 May 2017. Retrieved 30 May 2017.
  15. ^ Tremlett, Giles (2011-12-27). "Andorra gets a taste of taxation". The Guardian. London. Archived from the original on 2012-11-20. Retrieved 2012-11-24.
  16. ^ a b "Andorra Tax Rates". July 2018. Archived from the original on 18 March 2020. Retrieved 7 February 2020.
  17. ^ "International Tax Andorra Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 4 May 2017.
  18. ^ a b c d "Angola Tax Guide 2016/17" (PDF). PKF. June 2016. Archived (PDF) from the original on 4 May 2017. Retrieved 4 May 2017.
  19. ^ a b c "International Tax Anguilla Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 30 May 2017. Retrieved 30 May 2017.
  20. ^ "Corporate Tax Rates Table - KPMG Global". KPMG. 2020-11-11. Archived from the original on 2021-04-28. Retrieved 2021-05-06.
  21. ^ "Individual Income Tax Rates Table - KPMG Global". KPMG. 2020-11-11. Archived from the original on 2021-05-01. Retrieved 2021-05-06.
  22. ^ "Antigua - Indirect Tax Guide - KPMG Global". KPMG. 2020-10-28. Archived from the original on 2021-05-06. Retrieved 2021-05-06.
  23. ^ a b c d "Taxation and Investment in Argentina 2016" (PDF). Deloitte. Archived (PDF) from the original on 4 May 2017. Retrieved 4 May 2017.
  24. ^ a b c d "International Tax Armenia Highlights 2021" (PDF). Deloitte. Archived (PDF) from the original on 2021-05-12. Retrieved 2021-01-01.
  25. ^ a b c d "International Tax Aruba Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
  26. ^ a b c "Changes to company tax rates". Australian Tax Office. Archived from the original on 2021-05-11. Retrieved 2021-05-11.
  27. ^ Guest, Ross (3 June 2016). "Explainer: what is the temporary deficit levy and why was it introduced?". The Conversation. Archived from the original on 4 May 2017. Retrieved 5 May 2017.
  28. ^ a b c d "International Tax Austria Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 May 2017. Retrieved 5 May 2017.
  29. ^ a b c d "International Tax Azerbaijan Highlights 2017" (PDF). Deloitte. Archived (PDF) from the original on 5 May 2017. Retrieved 5 May 2017.
  30. ^ "Diferencial Fiscal Competitivo". www.investinazores.com. Archived from the original on 2020-02-05. Retrieved 2020-02-05.
  31. ^ Governo Regional dos Açores (2019). "Despacho n.º 1056/2019". Diário da República. Archived from the original on February 5, 2020. Retrieved February 5, 2020.
  32. ^ a b c Governo Regional da Madeira (2020). "Despachon.º 44/2020" (PDF). Jornal Oficial da Região Autónoma da Madeira. Archived (PDF) from the original on 2020-09-22. Retrieved February 5, 2020.
  33. ^ "Taxa normal de IVA nos Açores passa de 18 para 16 por cento a partir de 1 de julho". portal.azores.gov.pt (in European Portuguese). Retrieved 2022-09-27.
  34. ^ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Archived from the original on 2013-01-30. Retrieved 2013-02-04.
  35. ^ ""Taxation and Investment Guides: Bahamas Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  36. ^ BUDGET: VAT to rise from 7.5 percent to 12 percent, Bahamas Tribune, archived from the original on 2018-07-02, retrieved 2018-06-30
  37. ^ ""Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  38. ^ a b c d e f g h i j k l m n o p q r s t u "Revision, skat og rådgivning | KPMG | DK". Kpmg.dk. Archived from the original (PDF) on 2018-12-26. Retrieved 2013-02-04.
  39. ^ "Budget FY22: Big tax cut for businesses". Dhaka Tribune. 2021-06-03. Archived from the original on 2021-07-24. Retrieved 2021-07-24.
  40. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2019-07-09. Retrieved 2019-07-09.{{cite web}}: CS1 maint: archived copy as title (link)
  41. ^ a b c d e f g h i j k l m n o p q r "FITA". FITA. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
  42. ^ "De vennootschapsbelasting vanaf 2018". Archived from the original on 2018-07-22. Retrieved 2018-07-22.
  43. ^ "Belastingschijven". Archived from the original on 2018-07-22. Retrieved 2018-07-22.
  44. ^ "GEMEENTEBELASTING". 16 October 2015. Archived from the original on 2021-09-01. Retrieved 2021-09-23.
  45. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 173. Archived (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  46. ^ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Archived from the original on 2011-07-06. Retrieved 2013-02-04.
  47. ^ a b "Archived copy" (PDF). Archived from the original (PDF) on 2011-07-06. Retrieved 2009-03-05.{{cite web}}: CS1 maint: archived copy as title (link)
  48. ^ "IRPJ (Imposto sobre a renda das pessoas jurídicas)". Receita Federal (in Brazilian Portuguese). Retrieved 2022-05-03.
  49. ^ "Contribuição Social sobre o Lucro Líquido CSLL". Receita Federal (in Brazilian Portuguese). Retrieved 2022-05-03.
  50. ^ "IRPF (Imposto sobre a renda das pessoas físicas)". Receita Federal. Archived from the original on 2016-06-02. Retrieved 2016-06-05.
  51. ^ "Tabela do Imposto de Renda 2023: veja faixas, alíquotas e como calcular". economia.uol.com.br (in Brazilian Portuguese). Retrieved 2023-04-01.
  52. ^ "Com reforma tributária, imposto sobre consumo deve variar de 20% a 30%, diz IFI". Senado Federal do Brasil. August 18, 2023. Retrieved June 9, 2024.
  53. ^ a b "Ministry of Finance and Economy - faqs-corporate-tax".
  54. ^ a b c "关于深化增值税改革有关政策的公告". 国家税务总局. 2019-03-20. Archived from the original on 2021-01-08. Retrieved 2020-09-02.
  55. ^ Gaziano, Todd F. "Index of Economic Freedom". Heritage.org. Archived from the original on 2008-12-16. Retrieved 2013-02-04.
  56. ^ Agency, Canada Revenue (27 November 2019). "Corporation tax rates – Canada.ca". www.cra-arc.gc.ca. Archived from the original on 17 July 2017. Retrieved 7 August 2015.
  57. ^ a b Canadian income tax rates for individuals - current and previous years Archived 2020-06-03 at the Wayback Machine, Canada Revenue Agency.
  58. ^ Income tax rates Archived 2020-05-11 at the Wayback Machine, Revenu Québec.
  59. ^ Line 44000 - Refundable Quebec abatement Archived 2020-06-03 at the Wayback Machine, Canada Revenue Agency.
  60. ^ a b Quebec, combined federal and provincial personal income tax rates - 2020 Archived 2020-06-03 at the Wayback Machine, Ernst & Young.
  61. ^ "International Tax Canada Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 27 May 2017. Retrieved 27 May 2017.
  62. ^ a b c "International Tax Cayman Islands Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 30 May 2017. Retrieved 30 May 2017.
  63. ^ Duncan, Charles (23 June 2016). "18-month budget: Gov't revenue tops $1.2B". Cayman Compass. Archived from the original on 30 May 2017. Retrieved 30 May 2017.
  64. ^ a b "Financial Freedom in Central African Republic". FinancialFreedomIndex.com. Archived from the original on 2015-06-22. Retrieved 2015-05-22.
  65. ^ "Servicio de Impuestos Internos" (in Spanish). Sii.cl. Archived from the original on 2018-12-26. Retrieved 2013-02-04.- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
  66. ^ "Preguntas Frecuentes". www.sii.cl. Archived from the original on 2015-10-24. Retrieved 2015-11-02.
  67. ^ "Sii | Servicio de Impuestos Internos". www.sii.cl (in Spanish). Archived from the original on 2018-09-16. Retrieved 2018-09-16.
  68. ^ Taxation in China
  69. ^ ""大众创业 万众创新"税收优惠政策指引". www.chinatax.gov.cn. Archived from the original on 2021-06-05. Retrieved 2020-09-02.
  70. ^ Zhao, Wenpei. "2015最新个人所得税税率表及计算方法【图】". 中国河南网. Archived from the original on July 10, 2015. Retrieved 2016-08-27.
  71. ^ KPMG. "China – Income Tax". KPMG. Archived from the original on 2016-08-28. Retrieved 2016-08-27.
  72. ^ "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS Archived 2017-12-02 at the Wayback Machine Retrieved 2021/01/25
  73. ^ a b "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTICULO 241. TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES Archived 2017-12-02 at the Wayback Machine Retrieved 2017/12/01
  74. ^ Colombia Individual - Other taxes
  75. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide. 342. Archived (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  76. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 346. Archived (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  77. ^ "Finance Ministry Rates". Archived from the original on 2019-12-18. Retrieved 2019-12-04.
  78. ^ "beograd.com – Strana nije nađena". Emg.rs. 2011-02-14. Archived from the original on 2012-03-02. Retrieved 2013-02-04.
  79. ^ "Ley 113 Gaceta de Cuba" (PDF). Archived from the original (PDF) on 2013-07-17. Retrieved 2014-03-15.
  80. ^ "Tax System – EURAXESS Czech Republic". Euraxess. Archived from the original on September 5, 2015. Retrieved August 25, 2015.
  81. ^ "Czech Republic Highlights 2015" (PDF). Deloitte. Archived from the original (PDF) on September 9, 2015. Retrieved August 25, 2015.
  82. ^ "AGN Tax Brochure – 2016 Corporate Tax – A European Comparison" (PDF). AGN International. Archived (PDF) from the original on 2016-10-13. Retrieved 2016-10-13.
  83. ^ "Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení". www.cssz.cz. Archived from the original on 2018-10-04. Retrieved 2018-10-03.
  84. ^ "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. Archived from the original on 2013-08-31. Retrieved 2013-03-24.
  85. ^ "SKAT: Income tax rates". Skat.dk. Archived from the original on 2013-02-20. Retrieved 2013-02-04.
  86. ^ "Gældende skattesatser". skat.dk. Archived from the original on 2021-10-08. Retrieved 2021-09-22.
  87. ^ "Kommuneskatteprocenter og grundskyldspromiller - Top 20 - 2018 - Skatteministeriet". www.skm.dk. Archived from the original on 2018-06-21. Retrieved 2018-07-06.
  88. ^ "C.C.5.2.15.2 Skatteloft". 2024-05-19. Retrieved 2024-05-19.
  89. ^ "Inland Revenue Division - Dominica". Inland Revenue Division - Dominica. Archived from the original on 2019-10-06. Retrieved 2019-06-10.
  90. ^ "Impuesto sobre la Renta". dgii.gov.do. Retrieved 2024-04-10.
  91. ^ "Declaración Impuesto a la Renta 2018 - Servicio de Rentas Internas del Ecuador". Archived from the original on 2019-04-21. Retrieved 2019-04-19.
  92. ^ "Income Tax law in Egypt". Incometax.gov.eg. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
  93. ^ "Estonian tax rates". Estonian Tax and Customs Board. Republic of Estonia. Retrieved 2024-06-02.
  94. ^ "Tax rates in Ethiopia PWE report".
  95. ^ "Archived copy" (PDF). Archived from the original (PDF) on 2017-10-31. Retrieved 2018-01-26.{{cite web}}: CS1 maint: archived copy as title (link)
  96. ^ "Finland Ministry of Finance". Archived from the original on 2013-06-19. Retrieved 2014-02-07.
  97. ^ "Verohallinto > Työnantajan ja työntekijän eläke- ja vakuutusmaksuprosentit 2014". Archived from the original on 2014-07-14. Retrieved 2014-07-17.
  98. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2020-01-26. Retrieved 2020-11-19.{{cite web}}: CS1 maint: archived copy as title (link)
  99. ^ "Income tax". Your Europe – Citizens. Archived from the original on 2022-02-22. Retrieved 2017-03-24.
  100. ^ a b c d e f g "Tax rates tool test page". KPMG. 10 November 2017. Archived from the original on 28 February 2016. Retrieved 3 March 2016.
  101. ^ "Taxation". Invest in Georgia. Archived from the original on 2021-09-22. Retrieved 2021-09-22.
  102. ^ "2017 Worldwide Corporate Tax Guide". www.ey.com. Archived from the original on 2019-02-02. Retrieved 2022-02-22.
  103. ^ a b "Guernsey, Channel Islands - Individual - Significant developments".
  104. ^ a b "404". taxsummaries.pwc.com. Archived from the original on 2021-09-22. Retrieved 2021-09-22. {{cite web}}: Cite uses generic title (help)
  105. ^ "Guyana Highlights 2013" (PDF). Deloitte. Retrieved 2013-05-17. [permanent dead link]
  106. ^ a b c "Income Tax - Guyana Revenue Authority". Gra.gov.gy. Archived from the original on 2021-11-12. Retrieved 2022-02-22.
  107. ^ a b "Archived copy". Archived from the original on 2018-11-25. Retrieved 2018-11-25.{{cite web}}: CS1 maint: archived copy as title (link)
  108. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2018-08-29. Retrieved 2018-11-25.{{cite web}}: CS1 maint: archived copy as title (link)
  109. ^ "2008–09 Budget – Tax Concessions". Ird.gov.hk. Archived from the original on 2013-03-14. Retrieved 2013-02-04.
  110. ^ "Persónuafsláttur og skattur af launum | Ísland.is". Archived from the original on 2019-11-09. Retrieved 2019-11-09.
  111. ^ "Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs". www.pib.gov.in. Archived from the original on 2019-09-20. Retrieved 2019-09-20.
  112. ^ "GST for GOODS" (PDF). Archived from the original (PDF) on 2017-07-08.
  113. ^ "GST for Service" (PDF). Archived from the original (PDF) on 2017-07-08.
  114. ^ "Iraq - Taxes on corporate income". 29 May 2019. Archived from the original on 13 October 2019. Retrieved 13 October 2019.
  115. ^ "Iraq - Taxes on personal income". 29 May 2019. Archived from the original on 13 October 2019. Retrieved 13 October 2019.
  116. ^ "Iraq - Other taxes impacting individuals". 29 May 2019. Archived from the original on 13 October 2019. Retrieved 13 October 2019.
  117. ^ "Revenue.ie - Gift & Inheritance Tax". Retrieved 12 June 2024.
  118. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2019-08-09. Retrieved 2019-08-09.{{cite web}}: CS1 maint: archived copy as title (link)
  119. ^ Temple-, Patrick (March 2012). "US displacing Japan as No 1 for highest corp taxes". Reuters. Archived from the original on 2016-01-09. Retrieved 2013-05-17.
  120. ^ "Japan to cut corporate tax rate to 29.74 percent in two stages: sources". Reuters. December 2015. Archived from the original on 2020-08-07. Retrieved 2016-07-28.
  121. ^ "Taxation in Jersey". www.gov.je. Archived from the original on 2017-04-07. Retrieved 2017-04-07.
  122. ^ "Taxation in Jersey". www.gov.je. Archived from the original on 2015-06-25. Retrieved 2015-06-19.
  123. ^ "New Income Tax Law approved". en.royanews.tv. Archived from the original on 2020-08-06. Retrieved 2020-04-02.
  124. ^ "General Information on Taxes in Kosovo". Archived from the original on 18 December 2019. Retrieved 20 December 2019.
  125. ^ "Kuwait - Corporate - Taxes on corporate income".
  126. ^ Publications, USA International Business (1 May 2002). North Korea: Investment & Business Guide. Int'l Business Publications. ISBN 9780739740972. Archived from the original on 14 May 2016. Retrieved 13 December 2015 – via Google Books. {{cite book}}: |first= has generic name (help)
  127. ^ Fakerdinova, Albina. "International Tax Kyrgyzstan Highlights 2020" (PDF). Deloitte. Archived (PDF) from the original on 19 October 2020. Retrieved 19 October 2020.
  128. ^ "Company Taxes Guide". www.company-taxes.info. Archived from the original on 2018-07-21. Retrieved 2018-01-04.
  129. ^ "Income tax". Your Europe – Citizens. Archived from the original on 2017-08-12. Retrieved 2017-08-10.
  130. ^ [1] State Revenue Service of Latvia, VAT, 3 January 2021
  131. ^ "Latvia tax system - taxation of Latvian companies and individuals: VAT, income tax and capital gains. Tax treaties of latvia".
  132. ^ "Payroll and Tax in Liberia". Shield GEO. May 11, 2017. Archived from the original on May 28, 2019. Retrieved April 24, 2019.
  133. ^ https://www.doingbusiness.org/content/dam/doingBusiness/country/l/libya/LBY.pdf [bare URL PDF]
  134. ^ "Liechtenstein capital gains tax rates, and property income tax". Globalpropertyguide.com. 2012-11-20. Archived from the original on 2013-01-30. Retrieved 2013-02-04.
  135. ^ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption". Heritage.org. Archived from the original on 2013-02-16. Retrieved 2013-02-04.
  136. ^ "Lohnsteuer – Liechtenstein Wirtschaft". www.liechtenstein-business.li. Archived from the original on 2018-03-30. Retrieved 2018-03-29.
  137. ^ "Personal income tax (PIT) rates".
  138. ^ "Liechtenstein VAT 2024". Archived (PDF) from the original on 2017-04-12. Retrieved 2017-04-11.
  139. ^ ""Taxation and Investment Guides: Lithuania Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  140. ^ https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2020.pdf [dead link]
  141. ^ "Administration des contributions directes du Grand-Duché de Luxembourg : Tarif applicable aux personnes physiques (impôt sur le revenu)". Administration des Contributions Directes. Archived from the original on 2013-03-28. Retrieved 2013-03-27.
  142. ^ "Paramètres sociaux – CCSS". Centre commun de la sécurité sociale. Archived from the original on 2013-04-02. Retrieved 2013-03-27. (50% maladie, 100% dépendance, 50% pension)
  143. ^ "Taxas de IVA | Guia Fiscal 2019". www.deloitte-guiafiscal.com. Archived from the original on 2020-02-05. Retrieved 2020-02-05.
  144. ^ "Tax Rate | Lembaga Hasil Dalam Negeri Malaysia". 11 November 2022. Archived from the original on 12 December 2022. Retrieved 12 December 2022.
  145. ^ "KWSP – Home – KWSP". www.kwsp.gov.my (in Malay). Archived from the original on 2013-05-19. Retrieved 2017-09-06.
  146. ^ "Contributions". Archived from the original on 12 December 2022. Retrieved 12 December 2022.
  147. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2018-09-01. Retrieved 2018-09-01.{{cite news}}: CS1 maint: archived copy as title (link)
  148. ^ "Maldives Inland Revenue Authority". MIRA. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
  149. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2012-04-25. Retrieved 2011-10-03.{{cite web}}: CS1 maint: archived copy as title (link)
  150. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2011-09-29. Retrieved 2011-10-03.{{cite web}}: CS1 maint: archived copy as title (link)
  151. ^ "Lowtax – Global Tax & Business Portal – Personal Taxation – Income Tax". www.lowtax.net. Archived from the original on 2015-06-26. Retrieved 2015-06-25.
  152. ^ ""Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  153. ^ "Единая ставка подоходного налога с физических лиц / Editorial / Monitorul fiscal FISC.md". monitorul.fisc.md. Archived from the original on 2018-10-02. Retrieved 2018-10-01.
  154. ^ "Corporate income tax / Taxes on profits / Other taxes and duties / Tax / Public Services for Businesses- Monaco". en.service-public-entreprises.gouv.mc. Archived from the original on 2020-08-13. Retrieved 2020-01-14.
  155. ^ "Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. Archived from the original on 2013-01-30. Retrieved 2013-02-04.
  156. ^ "Monaco Tax System. Monte Carlo Tax Haven". Yourmonaco.com. Retrieved 2013-02-04.
  157. ^ "Montenegro Corporate Tax Law". Archived from the original on 2015-01-02. Retrieved 2015-01-02.
  158. ^ a b c "Montenegro Tax Guide". Montenegro Guides. January 20, 2019. Archived from the original on February 2, 2019. Retrieved February 2, 2019.
  159. ^ "Montenegro - Individual - Taxes on personal income".
  160. ^ "Montenegro - Income Tax". KPMG. 26 February 2018. Archived from the original on 12 June 2018. Retrieved 22 April 2018.
  161. ^ a b Exportations (AMDIE), Agence Marocaine de Développement des Investissements et des. "Doing Business with Morocco - Investissement & Export | Morocco Now". Morocco Now by AMDIE. Archived from the original on 2021-09-22. Retrieved 2021-09-22.
  162. ^ "Morocco Corporate - Other taxes". PWC. 26 February 2018. Archived from the original on 27 April 2019. Retrieved 10 February 2019.
  163. ^ a b c d "Namibia Tax Reference and Rate Card 2017" (PDF). PriceWaterhouseCoopers Namibia. PWC Namibia. Archived (PDF) from the original on 2017-03-29. Retrieved 2018-05-08.
  164. ^ "Nepal Federal Budget FY 2076-77: Income Tax Slabs, Rates and Concessions". Nepalisansar. 13 Nov 2019. Archived from the original on 25 July 2019. Retrieved 13 November 2019.
  165. ^ "कान्तिपुर - नेपालको राष्ट्रिय दैनिक, Online News and articles from Kantipur Daily". ekantipur.com. Archived from the original on July 12, 2007.
  166. ^ Loecken, Benjamin J. (2018-02-10). "Nepal's Extravagant 288% Import Tax". Grassroots News International. Archived from the original on 2019-06-23. Retrieved 2019-06-23.
  167. ^ "Tarieven voor de vennootschapsbelasting". www.belastingdienst.nl. Archived from the original on 2021-07-09. Retrieved 2021-07-07.
  168. ^ "Netherlands - Individual - Taxes on personal income". taxsummaries.pwc.com. Retrieved 2022-08-21.
  169. ^ "Income tax rates for individuals (Find out about)". Archived from the original on 2014-04-17. Retrieved 2014-04-20.
  170. ^ "Tax rates for individuals". www.ird.govt.nz. Archived from the original on 2021-09-22. Retrieved 2021-09-22.
  171. ^ "Doing Business in New Caledonia: Corporate Taxation". PriceWaterhouseCoopers International Ltd. 2011. Archived from the original on 2018-12-26. Retrieved 2011-11-17.
  172. ^ "Doing Business in New Caledonia: Personal Taxation". PriceWaterhouseCoopers International Ltd. 2011. Archived from the original on 2018-12-26. Retrieved 2011-11-17.
  173. ^ a b "Presentation of Niger: Taxation". Société Générale. Archived from the original on 2021-03-01. Retrieved 1 March 2021.
  174. ^ "Main features of the Government's tax programme for 2011". Ministry of Finance. 5 October 2010. Archived from the original on 26 December 2018. Retrieved 3 December 2010.
  175. ^ a b "Skattesatser 2021". regjeringen.no (in Norwegian). 15 December 2020. Archived from the original on 2021-06-12. Retrieved 2021-07-02.
  176. ^ ""Taxation and Investment Guides: Oman Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on 2017-09-05. Retrieved 2017-09-04.
  177. ^ "International Tax Oman Highlights 2017" (PDF). Archived from the original (PDF) on 2017-09-05.
  178. ^ "Special Tax Exemptions Announced For Pakistani Startups. | StartupDotPK". Startup.pk. 17 December 2020. Archived from the original on 2022-02-03. Retrieved 2022-02-22.
  179. ^ "ITO 2001, See Division III in Part I of the First Schedule". www.fbr.gov.pk. Archived from the original on 2019-02-27. Retrieved 2019-02-27.
  180. ^ "Frequently Asked Questions". Pitcairn Island Immigration. Archived from the original on 18 May 2020. Retrieved 23 November 2020.
  181. ^ a b "Poland -Income Tax - KPMG Global". KPMG. Archived from the original on August 9, 2020. Retrieved March 14, 2020.
  182. ^ Wilczek, Maria (2022-01-03). "Landmark tax reform comes into force in Poland". Notes From Poland. Archived from the original on 2022-01-11. Retrieved 2022-01-11.
  183. ^ "Polish Deal | 9% of the health insurance contribution due on the management board fees". PwC Studio - Prawo i Podatki. Archived from the original on 2022-01-11. Retrieved 2022-01-11.
  184. ^ "Danina solidarnościowa - kogo obowiązuje i jak ją obliczyć?". Poradnik Przedsiębiorcy (in Polish). Archived from the original on 2022-01-11. Retrieved 2022-01-11.
  185. ^ ""Corporate Tax Rates 2012" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  186. ^ a b c "Revoluţia fiscală | Guvernul a adoptat ordonanţa de urgenţă care modifică esenţial Codul Fiscal/ Mesajul lui Tudose: S-au inflamat nişte multinaţionale/ Sindicatele sesizează Avocatul Poporului". Mediafax.ro. Archived from the original on 2021-09-22. Retrieved 2021-09-22.
  187. ^ "How many people will be affected by the increase in personal income tax to 15%, why the tax will become more difficult to calculate and whether to expect an increase in rates in the future (In Russian)". vc.ru. 24 June 2020. Archived from the original on 2021-11-30. Retrieved 2020-11-02.
  188. ^ "Corporate Tax Rates Table - KPMG Global". KPMG. 2020-11-11. Archived from the original on 2021-04-28. Retrieved 2021-05-07.
  189. ^ "Meet the Locals and learn about life on the Island of Sark – Sark Island Tourism". 31 August 2011. Archived from the original on 14 June 2015. Retrieved 12 June 2015.
  190. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu [dead link]
  191. ^ "Archived copy" (PDF). Archived from the original (PDF) on 2013-03-19. Retrieved 2013-02-04.{{cite web}}: CS1 maint: archived copy as title (link)
  192. ^ Corporate tax law (Serbian) + 10% on withdrawal
  193. ^ "Закон о порезу на доходак грађана". Пореска управа.[permanent dead link]
  194. ^ "Zakon O Porezu Na Dodatu Vrednost (Zakon O Pdv)". Paragraf.rs. Archived from the original on 2021-11-30. Retrieved 2022-02-22.
  195. ^ "Archived copy" (PDF). Archived (PDF) from the original on 2021-07-02. Retrieved 2020-12-07.{{cite web}}: CS1 maint: archived copy as title (link)
  196. ^ "Tax rates & tax exemption schemes". Inland Revenue Authority of Singapore. Archived from the original on 2015-06-24. Retrieved 2014-08-05.
  197. ^ "Slovakia – Proposed increases to corporate, individual income tax rates". Archived from the original on 2013-06-28. Retrieved 2013-03-25.
  198. ^ <>https://archive.doingbusiness.org/en/data/exploreeconomies/somalia#DB_tax
  199. ^ "South Africa budget". Archived from the original on 2018-12-26. Retrieved 2013-02-04.
  200. ^ "South Africans to pay higher VAT for first time in two decades". Fin24. Archived from the original on 2018-02-21. Retrieved 2018-02-21.
  201. ^ a b ""Tax law enforcement system korea (nts.go.kr)" section 3". Archived from the original on 2022-02-22. Retrieved 2022-02-22.
  202. ^ 이세원 (4 December 2017). "여야, 소득세법 개정안은 '그대로'…최고세율 42％로 상향". Archived from the original on 4 December 2017. Retrieved 5 December 2017.
  203. ^ "Sudan — Orbitax Corporate Tax Rates".
  204. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1527. Archived (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  205. ^ "loonbelasting". Archived from the original on 2019-10-10. Retrieved 2019-10-10.
  206. ^ "Norway has no tax agreements with any country in the world, nor does it exchange financial account information... well partly true". www.linkedin.com. Linkedin. Retrieved 4 April 2024.
  207. ^ "Registering a company in Svalbard". ybcase.com. YB Case. Retrieved 4 April 2024.
  208. ^ a b "Tax rates on Svalbard". www.skatteetaten.no. The Norwegian Tax Administration. Retrieved 4 April 2024.
  209. ^ "Spitsbergen: a tax oasis?". www.spitsbergen-svalbard.com. Rolf Stange. 15 February 2011. Retrieved 4 April 2024.
  210. ^ "Iceland - Svalbard — Orbitax Withholding Tax Rates". orbitax.com. Orbitax. Retrieved 4 April 2024.
  211. ^ "Bolagsskatt - Internationellt". ekonomifakta.se. 2019-04-12. Archived from the original on 2019-03-21. Retrieved 2019-04-29.
  212. ^ "Totala kommunala skattesatsen ökar marginellt 2017". scb.se. 2016-12-15. Archived from the original on 2017-12-01. Retrieved 2017-11-29.
  213. ^ "När ska man betala statlig inkomstskatt och hur hög är den?". skatteverket.se. 2020-01-01. Archived from the original on 2021-01-22. Retrieved 2020-12-23.
  214. ^ "VAT rates Sweden – Skatteverket". Skatteverket.se. 2010-01-23. Archived from the original on 2012-07-11. Retrieved 2013-02-04.
  215. ^ "AHV/IV". Archived from the original on 2021-09-08. Retrieved 2021-10-05.
  216. ^ "Tarife Direkte Bundessteuer". Archived from the original on 2021-10-05. Retrieved 2021-10-05.
  217. ^ a b c "Federal Tax Administration". Archived from the original on 2021-10-20. Retrieved 2021-10-05.
  218. ^ Pevzner, Alex (2010-05-28). "Taiwan Cuts Corporate Income Tax To 17%". Online.wsj.com. Archived from the original on 2015-10-15. Retrieved 2013-02-04.
  219. ^ "營業稅試算". 財政部稅務入口網 (in Chinese). Archived from the original on 21 August 2016. Retrieved 8 July 2016.
  220. ^ "Tax and Investment Guide_TJ_2016" (PDF). deloitte.tj. Archived (PDF) from the original on 2019-05-28. Retrieved 2019-04-14.
  221. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1629. Archived (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  222. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1633. Archived (PDF) from the original on 2018-06-21. Retrieved 2018-06-21.
  223. ^ "Corporate tax in Ukraine". 21 December 2019. Archived from the original on 6 August 2020. Retrieved 21 December 2019.
  224. ^ "Corporate tax in Ukraine". 21 December 2019. Archived from the original on 6 August 2020. Retrieved 21 December 2019."Individual income tax in Ukraine". 21 December 2019. Archived from the original on 2 June 2017. Retrieved 16 January 2018.
  225. ^ "Individual income tax in Ukraine". 21 December 2019. Archived from the original on 2 June 2017. Retrieved 16 January 2018."Corporate tax in Ukraine". 21 December 2019. Archived from the original on 6 August 2020. Retrieved 21 December 2019.
  226. ^ "UAE corporate tax: Free zone based businesses with mainland operations to come under tax regime | Markets". Gulf News. 2022-01-31. Archived from the original on 31 January 2022. Retrieved 2022-02-22.
  227. ^ a b "UAE to introduce 9% corporate tax on business profits from June 1, 2023 | Markets". Gulf News. 2022-01-31. Archived from the original on 31 January 2022. Retrieved 2022-02-22.
  228. ^ a b "UAE Ministry of Finance".
  229. ^ "United Arab Emirates - Individual - Other taxes".
  230. ^ "HM Revenue & Customs Budget 2008 Press Notice PN02" (PDF). Hmrc.gov.uk. 2011-06-28. Archived from the original (PDF) on 2018-12-26. Retrieved 2013-02-04.
  231. ^ "Corporation Tax rates and reliefs". GOV.UK. Retrieved 2024-04-19.
  232. ^ a b "Income Tax rates and Personal Allowances". Income Tax rates and Personal Allowances. GOV.UK. Archived from the original on 2021-12-23. Retrieved 2021-05-26.
  233. ^ "Directgov – Value Added Tax". Direct.gov.uk. 2013-01-09. Archived from the original on 2018-12-26. Retrieved 2013-02-04.
  234. ^ "Capital Gains Tax: what you pay it on, rates and allowances". GOV.UK. Retrieved 2023-04-20.
  235. ^ "Gov.uk - Inheritance Tax". Gov.uk. Retrieved 2024-06-12.
  236. ^ Bankrate.com. "2017-2018 Tax Brackets | Bankrate.com". Bankrate. Archived from the original on 2018-07-17. Retrieved 2018-07-16. Alt URL
  237. ^ "IRS information about federal estate taxes". Retrieved 12 June 2024.
  238. ^ "IRPF: sepa cuáles son las nuevas franjas a partir de enero de 2024". El Observador. January 17, 2024. Retrieved June 19, 2024.
  239. ^ "Department of Planning & Investment _ DPI". Dpi.hochiminhcity.gov.vn. Archived from the original on 2010-08-28. Retrieved 2013-02-04.
  240. ^ ""Taxation and Investment Guides: BVI Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  241. ^ "U.S. Virgin Islands: An Offshore Tax Planning Jurisdiction".
  242. ^ ""Taxation and Investment Guides: Yemen Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on October 2, 2013.
  243. ^ "Zambian National Budget Highlights 2022". deloitte.com/za/en/. 17 April 2022. Retrieved 17 April 2022.
Retrieved from "https://en.wikipedia.org/w/index.php?title=List_of_countries_by_tax_rates&oldid=1236578243"