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List of countries by tax rates
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A comparison of by countries is difficult and somewhat subjective, as in most countries are extremely complex and the falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: (excluding dividend taxes), , capital gains tax, (excluding property tax), , and (incl. ).

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.

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 (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
20%0%20% 0% Taxation in Afghanistan
15%0%23%15% 20%
6%
Taxation in Albania
19–26%0%35%15% 20% 19%
9%
Taxation in Algeria
34%4%6% 0% 0%Taxation in American Samoa
10%0%10% 4.5%
9.5%
2.5%, 1% or 0%
Taxation in Andorra
30%0%17%10% 14%Taxation in Angola
0%0% 0%Taxation in Anguilla
25%0% 15%Taxation in Antigua and Barbuda
35%
15%
9%35%15% 21%Taxation in Argentina
18%22%22%10–20% 20%Taxation in Armenia
25%7%58.95% 1.5% Taxation in Aruba
30%
25% Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 26% rate.
0%45%Excludes 2% .Excludes 1.5% Medicare Levy Surcharge Previously 50.5%, which included an additional 2% 'deficit levy' which expired in June 2017.0–45%No 0%10%
0%
Taxation in Australia
23%0%55%27.5%No No, but stamp duty for inherited real estate.20%
13%
10%
Taxation in Austria
20%14%25% 18%Taxation in Azerbaijan
13.6% (SMEs, up to a taxable profit of €15,000) 16.8% (general)0% (for monthly salaries up to €654 + social security charges)36.2% (for monthly salaries above €25,200 + social security charges) 4% (reduced) 9% (intermediate)

16% (standard)

Taxation in Portugal
0%0%8.8% 12% Taxation in the Bahamas
0%0% 10%
0%
Taxation in Bahrain
32.5%0%25% 15%Taxation in Bangladesh
5.5%
3.0%
2.5%
1.0%
25%38% 17.5%
7.5%
Taxation in Barbados
20%43.37% 20%
10%
Taxation in Belarus
25%55%
50%
60.45%
( 13.07% ,
50% ,
3–9% )
No 80%21%
12%
6%
Taxation in Belgium
25% 1.75%

19%

37.5%

25%0%No 12.5%Taxation in Belize
35%10%35% 18%Taxation in Benin
0%0% 0%Taxation in Bermuda
26%0%25% Taxation in Bhutan
29%0%25% 13%Taxation in Bolivia
10%10% 17%Taxation in Bosnia and Herzegovina
22%0%25%25% 14%Taxation in Botswana
40%
24–34%
15%
0%27.5%22.5% 8%20–30.7%Taxation in Brazil
1% 18.5% 0%0% Taxation in Brunei
10%10%10% 20%Taxation in Bulgaria
27.5%0%25% 18%Taxation in Burkina Faso
35%0%35% 18%Taxation in Burundi
20%0%20% 10%Taxation in Cambodia
31.5%10%35% 19.25%Taxation in Cameroon
26.5–31%
9–13%
19% Canadian income tax rates for individuals - current and previous years , Canada Revenue Agency. 27.53% Income tax rates , Revenu Québec. Line 44000 - Refundable Quebec abatement , Canada Revenue Agency. Quebec, combined federal and provincial personal income tax rates - 2020 , Ernst & Young.58.50% 44.5% 27%No No, however the deceased is considered to have sold all of their capital property for Fair Market Value immediately prior to death. Gains are added to income of the deceased on their final return.5% to 15% Taxation in Canada
25%16.5%27.5% 15%Taxation in Cape Verde
0%0% 0%While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.Taxation in the Cayman Islands
30% 50% 19%Taxation in the Central African Republic
20% Taxation in Chad
- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.25–27% 0%40% 10%No 25%19%Taxation in Chile
25% Taxation in China 15% 0%45%20% 0% - 0%13%
9%
6%
0%
Taxation in China
35% Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS Retrieved 2021/01/250% 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 Retrieved 2017/12/0135%
39%
10%
20% Colombia Individual - Other taxes
Yes 19%
5% or 0%
Taxation in Colombia
35% Taxation in the Comoros
20–30%18.5%30% 0% 15%Taxation in the Cook Islands
35%0%40% 5–20%Taxation in the Democratic Republic of the Congo
30% 18.9%Taxation in the Republic of the Congo
30%0%25% No 13%
4%
2%
1%
Taxation in Costa Rica
18%
12%
12%40%10% 5%25%
13%
Taxation in Croatia
30%15%50% 2.5–20%Taxation in Cuba
22%9.75%46.5% 6%, 7% or 9%Taxation in Curaçao
12.5%0%35%20% 19%
5% or 0%
Taxation in Cyprus
21%20.1% 45.7%
39%
15%No 21%
12%
Taxation in the Czech Republic
22–25%39.86% 52.07%42%No 15%25%Taxation in Denmark
25% Taxation in Djibouti
25%0%35% 15%Taxation in Dominica
27%0%25%27% 18%Taxation in the Dominican Republic
10% Taxation in East Timor
25%0%35%35% 35%12%
15%
0%
Taxation in Ecuador
22.5%
0%27.5% 14%
10%
0%
Taxation in Egypt
30%0%30% 13%Taxation in El Salvador
35%0%35% 15%Taxation in Equatorial Guinea
34% Taxation in Eritrea
0%6.9%23.6%20%No 0%22%
9%
Taxation in Estonia
27.5%0%33% 15%Taxation in Eswatini
30%0%35% Taxation in Ethiopia
26%0%26%15% 0%Taxation in the Falkland Islands
18%20% 0% Taxation in the Faroe Islands
21% Taxation in Micronesia
20%0%20% 9%Taxation in Fiji
20% 18% 8.4%
53.61%34%No 33%25.5%
14%
10%
Taxation in Finland
25%0%55.34% (45% IR + 4% CEHR + 9.2% CSG + 0.5% CRDS + 0.4% Old-age insurance + 6% PER)30%Yes 60%20%
10%
5.5%
2.1%
Taxation in France
25% Taxation in French Polynesia
35%5%35% 18%Taxation in Gabon
31%0%30% Taxation in the Gambia
30% 19.6% 0%45%25%Inactive Yes50%19%
7%
Taxation in Germany
0%20% 0%18%Taxation in Georgia
25%25% 3%Taxation in Ghana
10%17%40% 0%Taxation in Gibraltar
22%9%44%15%No 20%24%
13%
6%
Taxation in Greece
25% 44% 0% 0%Taxation in Greenland
28% Taxation in Grenada
25%5%7% 12%Taxation in Guatemala
0%0% 20% 0%Taxation in Guernsey
35% Taxation in Guinea
35% Taxation in Guinea-Bissau
30%25% 35% 14%
0%
Taxation in Guyana
30%0%30% 10%Taxation in Haiti
25% Taxation in Honduras
16.5%
8.25%
0%15% 0%0%Taxation in Hong Kong
9%15%15%No 18%27%
18%
5%
Taxation in Hungary
20%31.48%46.28%22%No 10%24%
11%
Taxation in Iceland
15–22% (excludes surcharge & cess)0%39%

12.5% 20% 0%40% 18%

5%, 0%

Taxation in India
22%5%35% 11%Taxation in Indonesia
25%0%35% 0–9%Taxation in Iran
15%3%15% 300% 15% 20%

10%

Taxation in Iraq
12.5%20%52.1%33%No 33%23%
9–13.5%
0%
Taxation in Ireland
0%10%22%[9] 20%
5%
Taxation in the Isle of Man
23%0% (for monthly income under 6,330₪)50%25%No 0%18%
0%
Taxation in Israel
27.9%23%43%26%No 4%22%
10%
4%
Taxation in Italy
25% Taxation in the Ivory Coast
33.3%
25%
0% (on income up to J$1,774,554)30% 20%
16.5%
Taxation in Jamaica
29.74%15.105%50.5%20.315%No 55%10%
8%
Taxation in Japan
0%0%20% 5%Taxation in Jersey
20%0%25% 16%Taxation in Jordan
20%10%10%
15%
13%Taxation in Kazakhstan
30%10%30%
35%
16%
12%
0%
Taxation in Kenya
35% Taxation in Kiribati
0–10%0%10% 0%Taxation in Kosovo
7.5–16% 0% 0% 0%Taxation in Kuwait
(2002). 9780739740972, Int'l Business Publications. .
25%0%20% 10%Taxation in North Korea
10%10% 12%
1–5%
Taxation in Kyrgyzstan
35% Taxation in Laos
0% 20%31.4%20%No 21%
12%
5% [10] State Revenue Service of Latvia, VAT, 3 January 2021
Taxation in Latvia
17%2%25% 11%Taxation in Lebanon
25% Taxation in Lesotho
25% Taxation in Liberia
24.5% Taxation in Libya
12.5%3%22.4%0% 24% 8.1%
3.8%
2.5%
Taxation in Liechtenstein
15%31.2%42.77%15%No 21%
9%
5%
0%
Taxation in Lithuania
Https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2020.pdf 8% 44.2% (50% maladie, 100% dépendance, 50% pension) No 0%17%
3%
Taxation in Luxembourg
12%0%12% 人才發展委員會 – Tax 0%Taxation in Macau
20% Taxation in Madagascar
5% 13% (SMEs, applicable up to a taxable profit of €15000)

20% (general)

0% (for monthly salaries up to €659) + social security charges45.1% (for monthly salaries above €25,275 + social security charges) 5% (reduced) 12% (intermediate)

22% (standard)

Taxation in Madeira
30%0%35% Malawi Individual - Taxes on personal income, 21 April 2023, PwC Taxation in Malawi
18–24%0%30%2-10% 10%
7%
5%
Taxation in Malaysia
8–15%0%0% 15% 6%Taxation in the Maldives
30% Taxation in Mali
35%0%35% 0%0%18% (7% and 5% for certain goods and services)Taxation in Malta
0.8–3%0%12% 2–4%Taxation in the Marshall Islands
25% 0% Taxation in Mauritania
15%0%15% 15%Taxation in Mauritius
30%1.92%35% No 0%16%Taxation in Mexico
12%12%12% 20%
10%
Taxation in Moldova
0% 0% 20% 10%

5.5%

Taxation in Monaco
10%10% 10%Taxation in Mongolia
9%9% 12.65% 15% 21%
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.)
Taxation in Montenegro
20% Taxation in Montserrat
10–31%0%38% 20%
14%, 10%, 7%
Taxation in Morocco
32% Taxation in Mozambique
22% Taxation in Myanmar
32%0%37% 15%Taxation in Namibia
25% Taxation in Nauru
30%
25%
20%
0%36% (Including 20% additional tax) 13%
288%
Taxation in Nepal
25%
15%
0%49.5%36%No 40%, 36%, 20%
20%, 18%, 10%
Rates are for other inheritors, grandchildren & further descendants, and partners & children respectively.
21%
9%
Taxation in the Netherlands
28%10.5%39% No 0%15%Taxation in New Zealand
30%0%40%
25%
Taxation in New Caledonia
30% Taxation in Nicaragua
30% 7%Taxation in Niger
30%7%24% 7.5%Taxation in Nigeria
0% 12.5%Taxation in Niue
0% 0% Taxation in Norfolk Island
10%10%18% 18%
5%
Taxation in North Macedonia
22%0% 47.4%37.84%Yes 0%25%
15%
12%
Taxation in Norway
15%0% 5%Taxation in Oman
1.25%

20%

29%

0% (under Rs 600,000 per annum)45% (over Rs 5.6 Million per annum)15% Exempt0%18%
15%
0%
Taxation in Pakistan
0% 0% Taxation in Palau
15%5%15% 14.5%Taxation in Palestine
25%0%27% 7%
15%
10%
5%
Taxation in Panama
30% Taxation in Papua New Guinea
10%8%10% No 10%Taxation in Paraguay
30%0%30% 16% +
2% +
0–118%
Taxation in Peru
30%0%35%5-10% 6%12%
0%
Taxation in the Philippines
0%0% 0%Taxation in the Pitcairn Islands
19% 9% (under 30.000 złotych per year, 0% income tax, 9% Health Insurance(non-deductible))41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year) 23.9% or 27.9%19%No 7%23%
8% or 5%
Taxation in Poland
20% (in mainland)13%56.03%28%[13]No 0%23%
13%
6%
Taxation in Portugal
20%0%33.34% 11.5%Taxation in Puerto Rico
10%0% 0%Taxation in Qatar
16% 35% 45% 10% 19%
9%
5%
Taxation in Romania
20%13%22% 35% 0%20%
10%
0%
Taxation in Russia
30%0%30% 18%Taxation in Rwanda
33%0% Taxation in Saint Kitts and Nevis
0%0%0% 0%Taxation in Saint Barthélémy
30% Taxation in Saint Lucia
20% Taxation in Saint Martin
33.3% Taxation in Saint Pierre and Miquelon
30% Taxation in Saint Vincent and the Grenadines
27% Taxation in Samoa
17%9%35% 0%
17%
Taxation in San Marino
25% Taxation in São Tomé and Príncipe
0%0%0%0%There are taxes on property and personal capital, maximum at £6,500. 0%Taxation in Sark
International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu 2.5% 2.5–15%0% 15% 5%Taxation in Saudi Arabia
25%0%50% 20%Taxation in Senegal
15% Corporate tax law (Serbian) + 10% on withdrawal10%25% 15% 0%20%
10% or 0%
Taxation in Serbia
33%15% 15%Taxation in the Seychelles
25% Taxation in Sierra Leone
17%0%22% 0%9%Taxation in Singapore
34.5%12.50%47.50% 5%Taxation in Sint Maarten
21%
15%
21%25%25%No 0%23%
19%
5%
Taxation in Slovakia
19%16%50%27.5%No 0%22% 9.5% 5%Taxation in Slovenia
30% Taxation in the Solomon Islands
30%0%18% 0%Taxation in Somalia
28%0%45%18% 25%15%Taxation in South Africa
24.2%7.8% (6% + 1.8%)53.4% (42% + 11.4%) No 50%10%Taxation in South Korea
30% Taxation in South Sudan
25% (mainland)
4%
0%52.3% 47%

3.75%

6.45%

26%
19%
Yes 34%21%
10% or 4%
Taxation in Spain

15–30%0%36%10% 12%
8% or 0%
Taxation in Sri Lanka
5% 15% Taxation in Sudan
36%8%38% Taxation in Suriname
16%8%22%0% 0%0%Taxation in Norway
20.6%32%45.6% 30%No 0%25%
12% or 6%
Taxation in Sweden
17.92%0%50.14%
10.6%
11.5%
28.025%
9.69%
3.04%
Yes 0%8.1%
3.8% or 2.5%
Taxation in Switzerland
22%5%15% Taxation in Syria
20%5%40% 20%5%Taxation in Taiwan
13%
25%
5%13%
25%
18%Taxation in Tajikistan
30%15%30% 14%Taxation in Tanzania
20%0%35% 7%Taxation in Thailand
27% Taxation in Togo
0% Taxation in Tokelau
25% Taxation in Tonga
30%0%25% , 30% 12.5% (VAT)Taxation in Trinidad & Tobago
30%0%35% 18%
12% or 6%
Taxation in Tunisia
25%15%40% No 1–30%20%
10%
1%
Taxation in Turkey
8% Taxation in Turkmenistan
0% Taxation in the Turks and Caicos Islands
30% Taxation in Tuvalu
30% 18%Taxation in Uganda
18%0%18%
20%
22%
18%2%Taxation in Ukraine
(free zone companies, as well as mainland companies with less than 375,000 AED a year in profit, 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)

0%0% 5%Taxation in the United Arab Emirates
19–25%0% 69.5% (45% income tax on the £100–125k band (Scotland only) + 20% phase-out of personal allowance + 2% employee National Insurance) 24%No 40%20%
5%
0%
Taxation in the United Kingdom
21%
up to 21%
10% +
0–3.07% +
0–3.8398%
50.3% (37% Alt URL + 13.3% ) 37% (37% + 0%)20%No0–3.64% 18–40% 0–11.5%Taxation in the United States
25%0%36% 22%
11%
0%
Taxation in Uruguay
12%
20%
12% 0–15%Taxation in Uzbekistan
0%0%0% 0%Taxation in Vanuatu
34%0%34% 16%
8%
Taxation in Venezuela
20%5%35% 10%10%Taxation in Vietnam
0%0% Taxation in the British Virgin Islands
21–38.50% Taxation in the United States Virgin Islands
0%0%0% 0%Taxation in Wallis and Futuna
20%10%15% 2%Taxation in Yemen
30%10%30% 16%Taxation in Zambia
25%0%45% 15%
0%
Taxation in Zimbabwe


See also


Notes
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