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List of countries by tax ratesFrom Wikipedia, the free encyclopedia

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

Contents

1 Methodology2 Countries3 See also4 References5 External links

Methodology

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

Corporate tax

Individual income tax

Payroll taxes

and sales taxes (Value added taxes (VAT) and Goods and Services Taxes (GST)).

Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table is not intended to represent the true taxburden to either the corporation or the individual in the listed country.

Note that no distinction is made between "true" taxes, that pay for the government's general budget, and fees paid for specific social benefits such as healthinsurance or retirement pay. The ways these benefits are paid and defined vary by country, and the benefits paid for also vary by country.

Countries

Country/Region Corporate taxIndividual

(min)Individual

(max)Payroll tax (usually reduces

taxable income)VAT / GST /

Sales

Primarytax

articles

Afghanistan[1] 20% 2% to 5%[2] Taxation in

Afghanistan

Albania[1] 10% 20%[3] Tax system

in Albania

Algeria[4] 19% 0%17%[5] or 14% or

7%[6]Taxation inAlgeria

Andorra[citation needed] 10%[7] 0% 0% N/A 4.5% or 1%[8] Taxation in

Andorra

Angola[1] 35% 1% 42.75% 10%[9] Taxation inAngola

Argentina 35% 9% 35% 21%[10] Taxation inArgentina

Armenia[1] 20% 0% 20% 18%. 20%[11] Taxation inArmenia

Aruba[1] 28%[12] Taxation inAruba

Australia[13] 30% (28.5% from

2015)[14] 0%

45%

1.5% (Medicarelevy)

4.75%-6% (state)[15] 10% GST (0% on

essential items)[16]Taxation inAustralia

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Austria[1] 25% 0% 50% 20%[17] Taxation inAustria

Azerbaijan[18] 20% 14% 25% 18%[19] Taxation inAzerbaijan

Bahamas[20] 0%[21] 0% 0% 9.8%[22] 0%Taxation inthe Bahamas

Bahrain 0%[26]

Bangladesh[1] 45%-0% 0% 25% 15%[23] Taxation inBangladesh

Barbados[24] 25% 25% 35%17.5%[25] (hotelaccommodation

7.5%)

Taxation inBarbados

Belarus[4] 18% 12% 12% 35% 20%[27] or 10%Taxation inBelarus

Belgium[1] 33.99% 0% 55% 37.84%[28]21%[29] (6% foressential and

selected goods)

Taxation inBelgium

Benin[citation needed] 35% 35% 18%[30] Taxation inBenin

Bermuda 0%[31]

Bhutan 0% 25%[32] Taxation inBhutan

Bolivia

25% (IUE: on

profits) – 3% (IT:income resulting

from transactions)

0% 13%

13% (RC-IVA: Complementary Regime

to the VAT – withholding tax - theemployee can deduct it entirely using the

bills from products or services acquired)

13%[33] (VAT) –

multiple rates (ICE:Consumption of

specific products)

Taxation inBolivia

Bosnia andHerzegovina

10% FBiH, 10%

RS[34]5% FBiH, 0–15%

RS[34] 33.76% FBiH, 42–57% RS[34]17% FBiH and

RS[34][35]Taxation inBosnia

Botswana15% (plus 10%

surcharge)25% 12%[36] Taxation in

Botswana

Brazil[1] 34% 0% 27.5% 31% 17% to 25%[37] Taxation inBrazil

British Virgin

Islands0%[139] 0% 0% 14%-10% N/A

Taxation inthe British

VirginIslands

Brunei 23.5% 0% 0% N/A[38] Taxation inBrunei

Bulgaria 10% 10% 20%[39] Taxation in

Bulgaria

Burkina Faso 30%-10% 2% 30% 18%[40]Taxation in

BurkinaFaso

Burundi[41] 35% 35% N/A 18%[42] Taxation inBurundi

Cambodia 10%[43] Taxation inCambodia

Cameroon[4] 38.5% 10% 35% 19.25%Taxation inCameroon

Canada[44]11%-15% (federal)+ 0%-16%

(provincial)

0% (federal)+ 0%

(provincial)

54.75% (federal +

provincial)15%-29% (federal)

+ 5%-25.75%

(provincial)[45][46]

4.95% (CPP) + 1.78% (Employment

Insurance EI)

5% (federal GST)

with exemptions for

small-businesses[47]

+ 0%-10%

(PST)[48]

Taxation in

Canada

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Cape Verde 15%[49] Taxation in

Cape Verde

Cayman Islands 0%[50]

Central AfricanRepublic

19%[51]

Taxation in

CentralAfrican

Republic

Chile[52] 20% 0% 40%

10% (AFP private retirement fund) + 2to 3% (AFP administrative costs) + 7%

(healthcare insurance) + 0.6%

(unemployment insurance) = up to around20% of income before taxes (each item

has an upper payment limit)

19%[53] Taxation in

Chile

China[1] 25% 5% 45%17% with many

exceptions[54]Tax system

in China

Colombia[4] 33% 0% 33% 16%[55] Taxation inColombia

Costa Rica30% (10% or 20%for small

businesses)

0% 25% 9% social security charge. 13%[56]Taxation in

Costa Rica

Croatia[4] 20% 12% 40%37.2% (nationwide)[57]

0–18% (local)

25%[58] (0% onbooks and some

foods)

Taxation inCroatia

Cuba[4] 30% 10% 50% 2.5% to 20%[59] Taxation in

Cuba

Cyprus[1] 10% 0% 35% 6.8%18%[60] (5% or 0%for certain goods)

Taxation in

Cyprus

Czech Republic[1] 19% 15% 47.5%21%[61] or 15%

(certain goods)

Taxation inCzech

Republic

Denmark[62]25%(2014:24%

2015:23%

2016:22%)0%[63] 51.7%[63] 8% 25%

Taxation inDenmark

Dominican Republic 29% 0% 25%

10% (AFP private retirement fund) +

10% (healthcare insurance) = up toaround 20% of income before taxes,

14% pay by the employer and 6% payby the employee (each item has an upper

payment limit)

16% [64]Taxation inDominican

Republic

Egypt[65] 20% 10% 20% N/A

10% (standard),

25% (luxury

goods), 0%

(exports)[66]

Taxation in

Egypt

El Salvador 30%/25% 0% 30% 13%Taxation in

El Salvador

Estonia[1]

0% on profitretained in

company; flat 21%when earned profitis distributed toshareholders

21% 21% 33% 20% or 9%Taxation inEstonia

Finland[1] 24.5% [67]

6.5% national

16%municipal

30% national

21% municipal

24%

14% (food andfodder)10% (e.g.

accommodation andculture)

Taxation inFinland

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France[1] 33.33% 0%45%/ 75% (in2014) (income tax)

66%19.6% or 7% or5.5% or 2.1%

Taxation inFrance

Gabon 35% 5% 35% 2.6% 18%Taxation inGabon

Georgia[4] 15% 20% 18%Taxation inGeorgia

Germany 29.8% (average)[12] 0% 45%

41%, 15% for one of the many public

health insurances (fixed rate by law), aswell as a solidarity tax (depending onincome) and a 26% social security tax(retirement + unemployment)

19% or 7% (e.g.food)

Taxation inGermany

Gibraltar 10% 17% 40% N/A 0%Taxation inGibraltar

Greece 25%/22% 0% 45% 44% 23%[68] or 11%Taxation in

Greece

Guatemala[4] 31% of Net Incomeor 5% of Revenue

5% 7%17.5% (Social Security, Recreation andTechnical Training Institutes)

12%Taxation inGuatemala

Guyana[69] 40%/30% 33⅓% 16% or 0%Taxation in

Guyana

Hong Kong[70] 16.5% 0% 15%

5% mandatory personal definedcontribution pension. 40% of Hong KongGovernment revenue is from indirect

taxation such as land revenue &

investment income [71]

0%Taxation inHong Kong

Hungary 19% and 10% 16% 16% 34.5% (2013)

27%, 18% (milk,

dairy products,flour, cereals,bakery products

etc.), 5%(medicines, booksetc.)

Taxation inHungary

Iceland[4] 20% 0% 46% 6% 25.5% or 7%Taxation inIceland

India 30%[72] 0% 33% 12.5% - 2% 14.5% - 5.5%Taxation inIndia

Indonesia25% starting FY2010

5% 30% 10%Taxation inIndonesia

Iran 25% 0% 35% 35%-15%1.5-10% dependingon item

Taxation inIran

Ireland 25%/12.5%/10% 0% 41% 11%-0%

23% Goods9%-13.5%

Services0% certain items offood

Taxation inIreland

Israel 26.5% 11.5% 52%

as employee (by others) you pay

up to 5280 (Monthly) 10% to 63 360(annual) 11%

From 5281 to 9010 (Monthly) 15%

From -9011 to 14,000 (Monthly) 22%

From -14 001 to 20 000 (monthly)32.4%

18% on all theproducts andservices (exceptfrom vegetables and

fruits) ,

between 216 % to231% on a privatecar (plus the18%...)

Taxation inIsrael

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From -20 001 to 41 830 (monthly) 36%

From -41 831 to 67,630 (monthly)50%

more than: 67,630 (monthly) 52%

that's NOT INCLUDE the 10% up to23.5% (national and health insurancetaxes)self employees has higher rate ( inboth) than that by far.

280% on fuel andsoler on the Gasstation (plus the18% on the top ofthat) (about 2.30$per litre)

Italy 31.4% 23% 43% 39%[73] page 1922% or 10% or 4%(food, books)

Taxation inItaly

Jamaica 33.3% 0% 25% 25% 17.5%Taxation in

Jamaica

Japan[74] 38.01% 5%50% (40% national+ 10% local)

25.63% 5% (consumption)Taxation inJapan

Jordan[4] 30%/24%/14% 0% 14% 16% (GST)Taxation inJordan

Kazakhstan[4] 17.5%, 15%(2011-

)[12] 10% 11% 12%Taxation inKazakhstan

Kuwait10%, 0% on

dividends[75]

Latvia[77] 15% 24% 35.09% (11% by the employee) 21%[78] Taxation inLatvia

Lebanon[4] 15/4-21% 2% 20% 10%Taxation in

Lebanon

Liechtenstein[79][80] 12.5% 1.2% 17.82% 11.6%7.6%-3.6%,(lodging servicesadditional 2.4%)

Taxation inLiechtenstein

Lithuania[citation needed] 15%[81] 0% 15% 39.98% 21%Taxation inLithuania

Luxembourg 28%[82] 6%

40% [83] + 12.45%

social security

charges [84]15%

Taxation inLuxemburg

Macau[1] 12%Taxation in

Macau

Macedonia[1] 10% 10% 18% or 5%Taxation inMacedonia

Malaysia[1] 25% 0% 26%2.25%, 21% to Provident Fund

http://www.mohr.gov.my/pdf/sohchee.pdf

Taxation in

Malaysia

Maldives[85] 15%-0%[86]

6% Since January1, 2012 (Increasedfrom 3.5% set on

October 2,

2011)[87]

Taxation inMaldives

Malta

6.25%-0% effectivetax rate due toimputationsystem,following

credits &

refunds[88]

0% 35% 18%Taxation inMalta

Marshall Islands 0%[12]

Mauritius 15% 15% 15%Taxation inMauritius

Mexico[1] 30%-28%[89] 29%-3% 35% 16%Taxation in

Mexico

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Monaco

33.33% if morethan 25% of acompany's turnover

is generated outsideof Monaco.Otherwise,

companies do notpay any direct taxon their profits.After various

allowabledeductions, thisresults in an

effective corporatetax rate of under

6%.[90][91][92]

0% [93]

The employer's contribution to SocialSecurity is between 28%-40% (averaging35%) of gross salary including benefits,

and the employee pays a further

10%-14% (averaging 13%).[91]

19.6%-5.5% [94] Taxation in

Monaco

Mongolia 10% 10% 10% 10%Taxation inMongolia

Montenegro 9%[95] 9% (first

EUR 720)[96] 15%[97] 19%[98] Taxation inMontenegro

Morocco 30%[citation needed] 0% 38%[citation needed] 20%[citation needed] Taxation inMorocco

Nepal 5%[citation needed] 10% 25%[99] 13%[100] Taxation in

Nepal

Netherlands 25%/20% 0% 52%[101]21% (6% foressential andselected goods)

Taxation intheNetherlands

New Caledonia[103] 30% 0%

25% on localincome of non-

residents

40%[104]N/A

New Zealand 28% 15% 33%[102] 15% GSTTaxation inNewZealand

Nigeria

Norway[105] 28%

(2014:27%[106])0%

47.8%

(2014:46.8%[107])14.1%-0%

25% or 15% (food

and drink in shops)

or 8%(transportation,

cinema, hotel

rooms)

Taxation inNorway

Oman 12%[108]

Pakistan 35% 7.5% 35%0% or 17% (basic

food items)

Taxation in

Pakistan

Palestine 15%[citation needed] 5% 15% 15%-5%[citation needed] 14.5% (VAT)Taxation in

Palestine

Panama[4] 25% 0% 27% 7% or 0%Taxation in

Panama

Paraguay 10% 8% 10% 10%Taxation inParaguay

9% Essalud (Social Security) 8.33%

CTS Compensación por tiempo de

servicios (like an insurance in case the

18% (16% VAT +

2% Municipal

Promotional Tax)

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Peru[4] 30% 0% 30%employee loses his job) 1 completeadditional salary in July and 1 complete

additional salary in December for

Christmas. 0.75% SENATI (OnlyIndustry Jobs) 0.2% SENCICO (Only

Construction Workers)

0–118% ISCImpuesto Selectivo

al Consumo (To

some products likeliquor, cigarettes,

etc.)

Taxation in

Peru

Philippines 30% 20% 32%

12% or 7% or 0%

(in some cases,foreign investors arezero-rated)

Taxation in

Philippines

Poland[1] 19% 0%

32% (or optional

19% flat rate for

self-employed)

41.11% 23% or 8% or 5%Taxation in

Poland

Portugal[1] 25% 0% 54% 23.75%

Normal: 23%Intermediate: 13%

Reduced: 6%

Madeira, Açores:15%, 9%, 4%

Taxation in

Portugal

Puerto Rico 20%[12]

Qatar[1]

10% (different ratesfor companies

operating in the

oil/gas sector).

Qatari partners arenot required to pay

any tax on theirshare of profits.

0% 0% 0%Taxation inQatar

Romania 16% 16% 45.15%

24% or 9%

(medicines, books,

newspapers, hotel

...), or 4%[4]

Taxation inRomania

Russia[1]

20% (13% for

SME, 0% foreducation and

healthcare

industries), 6% forsmall business

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% (reducedrates for certain

goods, no VAT for

SME except forimports activities)

Taxation in

Russia

Saudi Arabia[109] 20% (higher for

oil/gas)

0%

(foreigners)

Zakat(natives)

0% (foreigners)

Zakat (natives)11% Social security 0%

Taxation in

SaudiArabia

Senegal[4] 25% 0% 50% 20%Taxation in

Senegal

Serbia[110] 15%[111] 10%

25% (additional

contributions forstate health, pension

and unemployment

funds)[112]

35.8%[113]

20%[114] or 8% or0%

(reduced rates arefor certain goods)

Taxation in

Serbia

Singapore 17%-19%[115] 3.5% 20% 7% (GST)Income taxin Singapore

Slovakia 23%[116] 0% 25%[117] 30% tax including mandatory social

security tax and health care tax

20%[citation needed]

10% on medicationand books

Taxation in

Slovakia

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Slovenia[1]

20% (2012:18%,

2013:17%,

2014:16%,2015+:15%)

16% 41% 0% (abolished) 22% or 9.5%Taxation in

Slovenia

South Africa 28%[118] 0% 40% 14%Taxation inSouth Africa

South Korea[4] 22%,20%,10%[76] 6% 38% 10%Taxation in

South Korea

Spain[1] 30%-25% 0% 52% 21% or 10% or 4%Taxation in

Spain

Sri Lanka[1] 35%-0% 0% 35% 12% or 0%Taxation inSri Lanka

Sweden 22% [119] 30% 57%[120][121] 31.42%[122] 25% or 12% or

6%[123]Taxation in

Sweden

Switzerland[4] 25%-13%[124] 0% 13.2% (federal)8.0% or 3.8% or2.5%

Taxation inSwitzerland

Syria[1] 35%/28/22% 5% 15%Taxation in

Syria

Taiwan[1] 17%[125] 6% 40% 5%

Taxation in

the Republic

of China

Tanzania 30% 15% 30%Taxation inTanzania

Thailand 20%-30% 5% 37% 5%-37% 7%Taxation in

Thailand

Trinidad and

Tobago25% 0% 25%

Taxation in

Trinidad &Tobago

Tunisia[4] 30% 0% 35% 18% or 12% or 6%Taxation inTunisia

Turkey[1] 20% 15% 35% 40%-35% 18%[126] Taxation in

Turkey

Turks and Caicos

Islands0%[12]

Ukraine[4] 25% (16% from

April 1, 2014)15%

34.7%-33.2% Mandatory contribution to

the State Pension Fund. For privateentrepreneurs in simplified taxation mode

minimum contribution calculation basedon minimum income (December 2011:

34.7% * 1004 UAH = 348.39 UAH or

about $44 per month)

20% (17% from

January 1, 2014)

Taxation in

Ukraine

United Arab

Emirates[4] 0%[127] 0%[128] 0%[128] N/A

Taxation in

United ArabEmirates

United

Kingdom[129]

24%-20%

(decrease to 21% in

2014),[130] further

decreased to 20%from 1 April

2015[131]

0% 45%[132] 25.8%-0% (National Insurance)

20% Standard

Rate;

5% Reduced Ratefor home energy

and renovations;

0% Zero Rate forlife necessities -

groceries, water,prescription

medications,medical equipment

and supplies, publictransport, children

Taxation inthe United

Kingdom

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clothing, books and

periodicals.[133]

United States

0%-39%

(federal)[134] +

0%-12%

(state)[135] +0%-3% (local)

0% (federal)

+ 0% (state)

+0%-3%

(local)

55.9% (max of

federal+state+local)10%-39.6%

(federal)[136] +0%-13.3%

(state)[137] +

0%-3% (local)

15.3%-2.9% (federal) +

0%-2% (state) +0%-2% (local)

0%-11.725% (stateand local)

Taxation inthe U.S.

Uruguay[4] 30% 0% 25% 22%Taxation in

Uruguay

Uzbekistan[4] 9% 5% 22% 0–20%Taxation in

Uzbekistan

Venezuela[4] 34%/22%/15% 6% 34% 8–10%/12%Taxation inVenezuela

Vietnam[1] 25% 5% 35%[138] 10%Taxation inVietnam

Yemen 20%[140]

Zambia 35% 10% 30% 17.5%Taxation in

Zambia

See also

List of countries by tax revenue as percentage of GDPVAT rates around the world

Tax Freedom Day

Tax havenWelfare state

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22. ^ "Contributions Table" (http://www.nib-bahamas.com/_m1722/Brochures/default.aspx). The National Insurance Board of The Commonwealth of The Bahamas.2010-05-11. Retrieved 2011-12-22.

23. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/87-bangladesh-vat-rate.html). Tmf-vat.com.Retrieved 2013-02-04.

24. ^ Income Tax and Fiscal Incentives (http://www.barbadosbusiness.gov.bb/miib/Investment/investment_details.cfm?ID=9)

25. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/88-barbados-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

26. ^ "Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bahrain.pdf)

27. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/89-belrus-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

28. ^ "Payroll taxes (dutch version)" (http://www.socialsecurity.fgov.be/nl/over-de-fod/sociale-zekerheid-kort/hoeveel-werknemers.htm). www.socialsecurity.fgov.be.Retrieved 2013-04-08.

29. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/90-belgium-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

30. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/92-benin-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

31. ^ "Taxation and Investment Guides: Bermuda Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bermuda.pdf)

32. ^ "Ministry of Finance | Royal Government of Bhutan" (http://www.mof.gov.bt/index.php?deptid=6&id=46). Mof.gov.bt. Retrieved 2013-02-04.

33. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/94-bolivia-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

34. ̂a b c d http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf

35. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/95-bosnia-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

36. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/96-botswana-vat-rate.html). Tmf-vat.com.Retrieved 2013-02-04.

37. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/97-brazil-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

38. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/98-brunei-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

39. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/99-bulgaria-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

40. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/100-burkina-faso-vat-rate.html). Tmf-vat.com.Retrieved 2013-02-04.

41. ^ Gaziano, Todd F. "Index of Economic Freedom" (http://www.heritage.org/research/features/index/country.cfm?id=Burundi). Heritage.org. Retrieved 2013-02-04.

42. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/101-burundi-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

43. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/102-cambodia-vat-rate.html). Tmf-vat.com.Retrieved 2013-02-04.

44. ^ Individual income tax rates, from Canada Revenue Agency official site: [1] (http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html). Quebec has a separate incometax system: [2] (http://www.revenu.gouv.qc.ca/eng/particulier/impots/taux.asp). Both indicate 2008 individual rates. Retrieved April 22, 2009.

45. ^ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial

46. ^ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html

47. ^ "Quick method of accounting for GST" (http://www.taxclinic.ca/tax-tips/2012/01/25/quick-method-of-accounting-for-gst). ca-ab: Taxclinic.ca. Retrieved 2013-02-04.

48. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/103-canada-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

49. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/104-cape-verdevat-rate.html). Tmf-vat.com.Retrieved 2013-02-04.

50. ^ "Taxation and Investment Guides: Cayman Islands Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Cayman%20Islands.pdf)

51. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/105-central-african-republic-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04.

52. ^ "Servicio de Impuestos Internos" (http://www.sii.cl/aprenda_sobre_impuestos/impuestos/imp_directos.htm) (in (Spanish)). Sii.cl. Retrieved 2013-02-04.- Forcorporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.

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55. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/109-columbia-vat-rate.html). Tmf-vat.com.Retrieved 2013-02-04.

56. ^ http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/default.aspx

57. ^ "Croatia – Taxation" (http://www.nationsencyclopedia.com/Europe/Croatia-TAXATION.html). Nationsencyclopedia.com. Retrieved 2013-02-04.

58. ^ "beograd.com - Strana nije nađena" (http://www.emg.rs/en/news/region/175548.html). Emg.rs. 2011-02-14. Retrieved 2013-02-04.

59. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/115-cuba-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

60. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/116-cyprus-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

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12/6/13 List of countries by tax rates - Wikipedia, the free encyclopedia

en.wikipedia.org/wiki/List_of_countries_by_tax_rates 11/12

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62. ^ "SKAT: Income tax rates" (http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0). Skat.dk. Retrieved 2013-02-04.

63. ̂a b http://www.worktrotter.dk/images/taxes2011.jpg

64. ^ This porcertage going to change after the application of the law 253-12 Ley 253-12 (PDF in Spanish)(http://www.dgii.gov.do/legislacion/leyesTributarias/Documents/ley253-12.pdf)

65. ^ "Income Tax law in Egypt" (http://www.incometax.gov.eg/). Incometax.gov.eg. Retrieved 2013-02-04.

66. ^ "Sales Tax Law in Egypt" (http://www.salestax.gov.eg/eminmsg1.html). Salestax.gov.eg. Retrieved 2013-02-04.

67. ^ "Finland Ministry of Finance" (http://www.vm.fi/vm/fi/10_verotus/03_elinkeinoverotus/01_yhteisovero/index.jsp). Retrieved 2013-08-26.

68. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/139-greece-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

69. ^ "Guyana Highlights 2013" (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Guyana.pdf). Deloitte. Retrieved 2013-05-17.

70. ^ "2008–09 Budget – Tax Concessions" (http://www.ird.gov.hk/eng/tax/budget.htm). Ird.gov.hk. Retrieved 2013-02-04.

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72. ^ [3] (http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/forms2010/pamphets/COMPANIES_2013_14.htm)

73. ^ http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_guide_2012_Italy.pdf

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76. ^ "Taxation and Investment Guides: South Korea Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Korea.pdf)

77. ^ "Tax Rates in the Republic of Latvia" (http://www.vid.gov.lv/getfile.aspx?sid=1532). Retrieved 2013-02-04.

78. ^ Baltic Legal the law service in Baltic states (http://www.baltic-legal.com/taxes-in-latvia-eng.htm) Baltic Legal, 6 August 2012

79. ^ "Liechtenstein capital gains tax rates, and property income tax" (http://www.globalpropertyguide.com/Europe/Liechtenstein/Taxes-and-Costs).Globalpropertyguide.com. 2012-11-20. Retrieved 2013-02-04.

80. ^ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption" (http://www.heritage.org/index/country/liechtenstein). Heritage.org.Retrieved 2013-02-04.

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82. ^ "Taxation and Investment Guides: Luxembourg Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Luxembourg.pdf)

83. ^ "Administration des contributions directes du Grand-Duché de Luxembourg : Tarif applicable aux personnes physiques (impôt sur le revenu)"(http://www.impotsdirects.public.lu/az/t/tarif_pers/index.html). Administration des Contributions Directes. Retrieved 2013-03-27.

84. ^ "Paramètres sociaux - CCSS" (http://www.ccss.lu/cotisations/parametres-sociaux/). Centre commun de la sécurité sociale. Retrieved 2013-03-27. (50% maladie,100% dépendance, 50% pension)

85. ^ "Maldives Inland Revenue Authority" (http://www.mira.gov.mv/Laws_regulations.aspx). MIRA. Retrieved 2013-02-04.

86. ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf

87. ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf

88. ^ "Acumum Taxation, Acumum, Corporate Services, Personal Tax" (http://acumum.com/business-client/malta-taxation/). Acumum.com. Retrieved 2013-02-04.

89. ^ "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Mexico.pdf)

90. ^ "Tax system" (http://www.monaco-montecarlo.com/index-tax_system-en.html). Monaco-montecarlo.com. 1962-10-31. Retrieved 2013-02-04.

91. ̂a b "Monaco Personal Taxation" (http://www.lowtax.net/lowtax/html/jmcpetx.html). Lowtax.net. Retrieved 2013-02-04.

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93. ^ "Monaco capital gains tax rates, and property income tax" (http://www.globalpropertyguide.com/Europe/Monaco/Taxes-and-Costs). Globalpropertyguide.com.Retrieved 2013-02-04.

94. ^ "Monaco Tax System. Monte Carlo Tax Haven" (http://www.yourmonaco.com/tax_system). Yourmonaco.com. Retrieved 2013-02-04.

95. ^ http://www.mipa.co.me/page.php?id=7. Missing or empty |title= (help)

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98. ^ http://www.mipa.co.me/page.php?id=7. Missing or empty |title= (help)

99. ^ "UN salaries, tax – Nepali Times" (http://www.nepalitimes.com/issue/65/FromtheNepaliPress/7223). Nepalitimes.com. Retrieved 2013-02-04.

100. ^ eKantipur.com (http://www.kantipuronline.com/kolnews.php?&nid=29284)

101. ^ http://www.belastingschijven.net/belastingschijven-2013/

102. ^ "Weekly and fortnightly PAYE deduction tables 2010 (IR 340)" (http://www.ird.govt.nz/resources/3/9/39e511004d4161d5859eeddd1742e7df/ir340-apr09.pdf).Inland Revenue Department. April 2009. Retrieved 2009-04-28.

103. ^ "Doing Business in New Caledonia: Corporate Taxation" (http://www.pwc.com/nc/en/doing-business-in-new-caledonia/corporate-taxation-guide.jhtml).PriceWaterhouseCoopers International Ltd. 2011.

104. ^ "Doing Business in New Caledonia: Personal Taxation" (http://www.pwc.com/nc/en/doing-business-in-new-caledonia/personal-taxation-guide.jhtml).PriceWaterhouseCoopers International Ltd. 2011.

105. ^ "Main features of the Government’s tax programme for 2011" (http://www.statsbudsjett.no/Statsbudsjettet-2011/English/?pid=48921#hopp). Ministry of Finance.5 October 2010.

106. ^ http://www.regjeringen.no/nb/dep/fin/pressesenter/pressemeldinger/2013/regjeringens-forslag-til-skatte--og-avgi.html?id=745265. Missing or empty |title= (help)

107. ^ http://www.regjeringen.no/nb/dep/fin/pressesenter/pressemeldinger/2013/regjeringens-forslag-til-skatte--og-avgi.html?id=745265. Missing or empty |title= (help)

108. ^ "Taxation and Investment Guides: Oman Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Oman.pdf)

109. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu(http://www.deloittewebguides.com/index.asp?country_id=470000047&layout=countrySnapshotDtt&rf=0)

110. ^ [4] (http://www.poreskauprava.gov.rs/pdf/PorezNaDobitPravnihLica.pdf)

111. ^ Corporate tax law (Serbian) (http://www.poreskauprava.gov.rs/pdf/PorezNaDobitPravnihLica.pdf;) + 10% on withdrawal

112. ^ Personal Income Tax Law Serbia (official website) (http://www.poreskauprava.gov.rs/fizicka-lica/pregled-propisa/zakoni/172/zakon-o-porezu-na-dohodak-gradjana.html)

12/6/13 List of countries by tax rates - Wikipedia, the free encyclopedia

en.wikipedia.org/wiki/List_of_countries_by_tax_rates 12/12

gradjana.html)

113. ^ Investing in Serbia; Competitive Taxes: Social Insurance Contributions: SIEPA(http://www.siepa.gov.rs/site/en/home/1/investing_in_serbia/competitive_taxes/social_insurance_contributions/)

114. ^ [5] (http://www.parlament.gov.rs/upload/archive/files/lat/pdf/zakoni/2012/2707-12Lat.pdf)

115. ^ "Tax Rates and Tax Exemption Schemes" (http://www.iras.gov.sg/irasHome/page04.aspx?id=410/). Inland Revenue Authority of Singapore. Retrieved 2013-06-02.

116. ^ "Slovakia Raises Income-Tax Rates to Boost Budget Revenue" (http://www.businessweek.com/news/2012-12-04/slovakia-raises-income-tax-rates-to-boost-budget-revenue). 2012-12-04. Retrieved 2013-03-25.

117. ^ "Slovakia - Proposed increases to corporate, individual income tax rates"(http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/slovakia-proposed-increases-corporate-individual-income-tax-rates.aspx). Retrieved 2013-03-25.

118. ^ "South Africa budget" (http://www.sars.co.za/Tools/Documents/DocumentDownload.asp?FileID=66401). Retrieved 2013-02-04.

119. ^ "Belopp och procent inkomstår 2013 | Skatteverket" (http://www.skatteverket.se/privat/skatter/beloppprocent/2013.4.2b543913a42158acf800010110.html#h-Statliginkomstskattjuridiskapersoner). Skatteverket.se. Retrieved 2013-02-04.

120. ^ "Högsta och lägsta kommunalskatten 2008 – Statistik från SCB" (http://www.scb.se/Pages/TableAndChart____67885.aspx). Scb.se. 2012-12-14. Retrieved 2013-02-04.

121. ^ "Belopp och procent – inkomstår 2008/taxeringsår 2009 | Skatteverket"(http://www.skatteverket.se/skatter/ovrigt/beloppochprocent2008.4.19b9f599116a9e8ef3680001800.html#31.19b9f599116a9e8ef36800016679). Skatteverket.se.Retrieved 2013-02-04.

122. ^ "Socialavgifter för inkomstår 2008 | Skatteverket" (http://www.skatteverket.se/fordigsomar/arbetsgivareinfotxt/socialavgifter.4.18e1b10334ebe8bc80005862.html).Skatteverket.se. 2010-01-23. Retrieved 2013-02-04.

123. ^ "VAT rates Sweden – Skatteverket" (http://www.skatteverket.se/skatter/mervardesskattmoms/2512eller6moms.4.7459477810df5bccdd480005156.html).Skatteverket.se. 2010-01-23. Retrieved 2013-02-04.

124. ^ "Taxation and Investment Guides: Switzerland Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Switzerland.pdf)

125. ^ Pevzner, Alex (2010-05-28). "Taiwan Cuts Corporate Income Tax To 17%"(http://online.wsj.com/article/SB10001424052748704596504575271902153036926.html). Online.wsj.com. Retrieved 2013-02-04.

126. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/272-turkey-vat-rate.html). Tmf-vat.com. Retrieved2013-02-04.

127. ^ "Taxation and Investment Guides: UAE Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_UAE.pdf)

128. ̂a b [6] (http://mofpi.nic.in/ficci_data/uae.pdf)

129. ^ "HM Revenue & Customs Budget 2008 Press Notice PN02" (http://www.hmrc.gov.uk/budget2008/pn02.pdf). Hmrc.gov.uk. 2011-06-28. Retrieved 2013-02-04.

130. ^ "HM Revenue & Customs: Corporation Tax rates" (http://www.hmrc.gov.uk/rates/corp.htm). Hmrc.gov.uk. Retrieved 2013-02-04.

131. ^ http://www.accountingweb.co.uk/article/20-corporation-tax/539262

132. ^ "HM Revenue & Customs: Income tax rates and Allowances 2012-13 and 2013-14" (http://www.hmrc.gov.uk/budget2012/income-tax-rates.htm). Hmrc.gov.uk.Retrieved 2013-02-04.

133. ^ "Directgov – Value Added Tax" (http://www.direct.gov.uk/en/moneytaxandbenefits/taxes/beginnersguidetotax/dg_4015895). Direct.gov.uk. 2013-01-09. Retrieved2013-02-04.

134. ^ "Federal Corporate Income Tax Rates, Income Years 1909-2012" (http://taxfoundation.org/article/federal-corporate-income-tax-rates-income-years-1909-2012).Tax Foundation. Retrieved 2013-05-17.

135. ^ "State Corporate Income Tax Rates, 2000-2013" (http://taxfoundation.org/article/state-corporate-income-tax-rates-2000-2013). Tax Foundation. Retrieved 2013-05-17.

136. ^ "State Corporate Income Tax Rates, 2000-2013" (http://taxfoundation.org/article/selected-federal-rates-2012-2013). Tax Foundation. Retrieved 2013-05-17.

137. ^ "State Corporate Income Tax Rates, 2000-2013" (http://taxfoundation.org/article_ns/state-individual-income-tax-rates-2000-2013). Tax Foundation. Retrieved2013-05-17.

138. ^ "Department of Planning & Investment _ DPI" (http://www.dpi.hochiminhcity.gov.vn/invest/html/Law-04-2007-QH12.html). Dpi.hochiminhcity.gov.vn. Retrieved2013-02-04.

139. ^ "Taxation and Investment Guides: BVI Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_British%20Virgin%20Islands.pdf)

140. ^ "Taxation and Investment Guides: Yemen Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Yemen.pdf)

External links

State Business Tax Climate Index Rankings, 2003–2008 in the U.S. (http://www.taxfoundation.org/taxdata/show/22661.html), Tax Foundation

OECD Comparison of Wage Taxes (http://www.taxfoundation.org/news/show/22469.html) (top combined marginal individual tax rates), Tax FoundationEuropean VAT Rates (http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/)

IBFD, Your Portal to Cross-Border Tax Expertise (http://www.ibfd.org/)

Paying Taxes (http://www.doingbusiness.org/ExploreTopics/PayingTaxes/) – World Bank

Retrieved from "http://en.wikipedia.org/w/index.php?title=List_of_countries_by_tax_rates&oldid=584516754"

Categories: Taxation by country

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