A comparison of by countries is difficult and somewhat subjective, as in most countries are extremely complex and the Tax incidence falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: corporate tax (excluding dividend taxes), Income tax, capital gains tax, wealth tax (excluding property tax), property tax, inheritance tax and sales tax (incl. Value-added 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.
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.
| 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% Medicare levy.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) | 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 2021/01/25 | 0% 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 2017/12/01 | 35% 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 | Yes | 50% | 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% | Taxation in India | |||
| 22% | 5% | 35% | 11% | Taxation in Indonesia | |||||
| 25% | 0% | 35% | 0–9% | Taxation in Iran | |||||
| 15% | 3% | 15% | 300% 15% 20% | 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 | |||||
| 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 | |||
|
| 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 charges | 45.1% (for monthly salaries above €25,275 + social security charges) | 5% (reduced) 12% (intermediate) | 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% | 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% | 0% (under Rs 600,000 per annum) | 45% (over Rs 5.6 Million per annum) | 15% | Exempt | 0% | 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 withdrawal | 10% | 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% California (37% Alt URL + 13.3% ) 37% (37% + 0%) | 20% | No | 0–3.64% | 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 | |||||
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