세율 별 국가 목록 - List of countries by tax rates

Federal Sales Taxes

국가 별 세율 비교 는 어렵고 다소 주관적 입니다. 대부분의 국가에서 세법 이 매우 복잡하고 세금 부담 이 각 국가 및 지방 단위의 다른 그룹에 따라 다르기 때문입니다. 이 목록은 법인세 , 개인 소득세VAT 및 GST를 포함한 판매 세 와 같은 주요 세금 유형에 중점을 두지 만 양도 소득세 는 나열하지 않습니다 .

일부 기타 세금 (예 : 재산세 , 미국과 같은 많은 국가에서 실질적인 세금 ) 및 급여세 는 여기에 표시되지 않습니다. 표는 나열된 국가의 법인 또는 개인에 대한 실제 세금 부담을 나타내는 데 완전하지 않습니다. 표시된 세율은 한계이며 공제, 면제 또는 리베이트를 고려하지 않습니다. 유효율은 일반적으로 한계 율보다 낮습니다. 연방 (예 : 미국 및 캐나다)에 제공되는 세율 은 평균이며 주 또는 지방에 따라 다릅니다. 국가별로 비율이 다른 지역은 이탤릭체로 표시됩니다.

국가 및 지역별 세율

국가 법인세 (배당세 제외) 소득세 (최저 한계 세율) 소득세 (최고 한계 세율) [1] VAT 또는 GST 또는 판매 세 추가 읽기
아프가니스탄 20 % [2] 0 % [3] 20 % [3] 0 % [4] 아프가니스탄의 과세
알바니아 20 % [5] 0 % [6] 23 % [6] 20 % (표준 요금)
6 % (관광 서비스) [7]
알바니아의 과세
알제리 26 % (최고 율)
19 % (최저 율) [8]
0 % [9] 35 % [9] 19 % (표준 요금) [10]
9 % (기본 항목) [10]
알제리의 과세
아메리칸 사모아 44 % (가장 높은 비율)
15 % (가장 낮은 비율) [11] [12]
4 % [13] [12] 6 % [12] 0 % [14] [12] 미국령 사모아의 과세
안도라 10 % [15] 10 % [16] 10 % [16] 4.5 % (표준 금리)
9.5 % (은행 서비스)
2.5 %, 1 % 또는 0 % (인하 금리) [17]
안도라의 과세
앙골라 30 % [18] 0 % [18] 17 % [18] 10 % [18] 앙골라의 과세
앵 귈라 0 % [19] 0 % [19] 0 % [19] 0 % [19] 앵 귈라의 과세
아르헨티나 2021 년 이후 거주자 30 %, 비거주자 15 % [20] 9 % [20] 35 % [20] 21 % [20] 아르헨티나의 과세
아르메니아 20 % [21] 24.4 % [21] 36 % [21] 20 % [21] 아르메니아의 과세
Aruba 25 % [22] 7 % [22] 58.95 % [22] 1.5 % (회전율 세) [22] Aruba의 과세
호주 30 % (기준율)
28.5 % (인감 율) [23] [주 1]
0 % [23] 45 % [24] [참고 2] 10 % (표준 세율)
0 % (필수 항목) [23]
호주의 과세
오스트리아 25 % [25] 0 % [25] 55 % [25] 20 % (표준 요금)
13 % (관광 서비스)
10 % (기본 항목) [25]
오스트리아의 과세
아제르바이잔 20 % [26] 14 % [26] 25 % [26] 18 % [26] 아제르바이잔의 과세
아 조레스 13.6 % ( 중소기업이 이용할 수 있으며 최대 € 15000의 과세 이익까지 적용 가능) [27]

16.8 % (일반 요율)

0.0 % (월급 최대 654 유로) + 사회 보장 비용 [28] 36.2 % (월급이 € 25,200 이상인 경우) + 사회 보장 비용 [29] 4 % (인하 율)

9 % (중급)

18 % (표준 요율) [27]

포르투갈의 과세
바하마 [30] 0 % [31] 0 % 0 % + 8.8 % 사회 보장 세 12 % (표준 요율) [32] 바하마의 과세
바레인 0 % [33] 0 % 0 % 5 % 바레인의 과세
방글라데시 [34] 35 % [35] 0 % 25 % 15 % 방글라데시의 과세
바베이도스 [ 인용 필요 ] 5.5 % ( Bds $ 1 백만 이상 이익 )
3.0 % (Bds $ 1 백만 이상이지만 Bds $ 2 천만 이하)
2.5 % (Bds $ 2 천만 이상 Bds $ 3 천만 이상)
1.0 % (Bds $ 3 천만 이상) [36 ]
25 % 38 % 17.5 % (표준 요금)
7.5 % (호텔 서비스)
바베이도스의 과세
벨라루스 [37] 18 % 13 % 17 % 20 % (표준 요율)
10 % (인하 요율)
벨로루시의 과세
벨기에 [34] 25 % [38] 25 % 50 % [39] 21 % (표준 요금)
12 % (레스토랑)
6 % (필수품 및 일부 상품)
벨기에의 과세
벨리즈 N / A 0 % 25 % 12.5 % 벨리즈의 과세
베냉 [ 인용 필요 ] 35 % 10 % 35 % 18 % 베냉의 과세
버뮤다 0 % [40] N / A N / A N / A 버뮤다의 과세
부탄 26 % 0 % 25 % [41] N / A 부탄의 과세
볼리비아 29 % 0 % 25 % 13 % 볼리비아의 과세
보스니아 헤르체고비나 10 % [42] 10 % 10 % 17 % [42] 보스니아 헤르체고비나의 과세
보츠와나 22 % 0 % 25 % 12 % 보츠와나의 과세
브라질 [34] 34 % 0 % [43] 27.5 % 25 % (최고 비율)
17 % (최저 비율) [44]
브라질의 과세
브루나이 20 % 0 % 0 % 해당 없음 [45] 브루나이의 과세
불가리아 10 % (이익 분배에 + 5 %) 10 % 10 % + 18 % 사회 보장 기금 세 20 % 불가리아의 과세
부키 나 파소 27.5 % 0 % 25 % 18 % 부르 키나 파소의 과세
부룬디 [46] 35 % 0 % 35 % 18 % 부룬디의 과세
캄보디아 20 % 0 % 20 % 10 % 캄보디아의 과세
카메룬 [37] 31.5 % 10 % 35 % 19.25 % 카메룬의 과세
캐나다 38 % (최고 비율)
12 % (최저 비율) [47]
19% (15% federal + 4% in Nunavut)[48] to 27.53% (12.53% federal + 15% in Quebec)[49][50][51] 44.5% (33% federal + 11.5% in Nunavut) to 54% (33% federal + 21% in Nova Scotia)[48][51] 15% in New Brunswick (5% federal tax + 10% provincial tax)[52] Taxation in Canada
Cape Verde 25% 16.5% 27.5% 15% Taxation in Cape Verde
Cayman Islands 0%[53] 0%[53] 0%[53] 0%[53][54][Note 3] Taxation in the Cayman Islands
Central African Republic 30%[55] N/A 50%[55] 19% Taxation in the Central African Republic
Chad N/A N/A N/A N/A Taxation in Chad
Chile[56] 27%[57] 0% (for monthly taxable incomes not over US$950) 35% (for monthly taxable incomes over US$8400)[58] 19% Taxation in Chile
China[34] 25% (standard rate)[59]

15% (concession rate for high-tech companies)[60]

0% 45%[61][62] 13% (standard rate)[45]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export)
Taxation in China
Colombia[37] 33%[63] 0%[64] 35% (non-labor income)
33% (labor income)[64]
19% (standard rate)
5% or 0% (reduced rates)
Taxation in Colombia
Comoros N/A N/A N/A N/A Taxation in Comoros
Cook Islands 30% (highest rate)
20% (lowest rate)
18.5% 30% 15% Taxation in Cook Islands
DR Congo 35% 0% 40% 20% (highest rate)
5% (lowest rate)
Taxation in the Democratic Republic of the Congo
Congo 30%[65] N/A N/A 18.9%[66] 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)[67]
Taxation in Costa Rica
Croatia[37] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn)
12% 40% 25% (standard rate)[68]
13% (certain essential groceries)
Taxation in Croatia
Cuba[69] 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[34] 12.5% 0% 35% 19% (standard rate)
5% or 0% (reduced rates)
Taxation in Cyprus
Czech Republic[70][71] 19%[72] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[73] 45.7% (peaks for employee real raw year income $90,000)
39% (for real raw year income of $450,000)
21% (standard rate)[74]
15% or 10% (reduced rates)
Taxation in Czech Republic
Denmark[75] 22% 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[76][77] 55.8584%[76] 25% Taxation in Denmark
Djibouti N/A N/A N/A N/A Taxation in Djibouti
Dominica 25%[78] 0% 35% 15% Taxation in Dominica
Dominican Republic 27% 0% 25% 18% Taxation in Dominican Republic
East Timor N/A N/A N/A N/A Taxation in East Timor
Ecuador 25%[79] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports)
Taxation in Ecuador
Egypt[80] 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 N/A N/A N/A N/A Taxation in Equatorial Guinea
Eritrea N/A N/A N/A N/A Taxation in Eritrea
Estonia[34] 0%
(20% on dividends)
(14% on regular dividends)
20%
(+ 33% social tax)
(0% on dividends)
(7% on regular dividends)
20%
(+ 33% social tax)
(0% on dividends)
(7% on regular dividends)
20% (standard rate)
9% (reduced rate)
Taxation in Estonia
Eswatini (Swaziland) 27.5% 33% 33% 15% Taxation in Eswatini
Ethiopia N/A N/A N/A N/A Taxation in Ethiopia
Falkland Islands 26% 0% 26% 0% Taxation in Falkland Islands
F.S. Micronesia N/A N/A N/A N/A Taxation in Micronesia
Fiji 20%[81] 0% 20% 9% Taxation in Fiji
Finland 20%[82] 0% + 8.40% social security tax[83] 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)[84] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport)
Taxation in Finland
France 31% (on profits over €500,000)
28% (over €38,120 but not over €500,000)
15% (not over €38,120)
0% 45% (+ 4% tax on high incomes, or incomes over €500,000)[85] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
Taxation in France
Gabon 35% 5% 35% 18% Taxation in Gabon
Gambia 31% 0% 30% N/A Taxation in Gambia

https://www.fandp.org/corporation-tax-gambia/

Germany 29.65%[35] 14% (€9,169 are free of income tax) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (reduced rate)
Taxation in Germany
Georgia[86] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
Ghana N/A N/A N/A 3% Taxation in Ghana
Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
Greece 28% (+ 28% paid in advance & returned after 1 year + 10% on distribution of profit) 22% (€1,900 tax deducted if income is not over €21,000) 45% 24% (standard rate)
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.
Taxation in Greece
Grenada N/A N/A N/A N/A Taxation in Grenada
Guatemala[37] 25% 5% 7% 12% Taxation in Guatemala
Guinea N/A N/A N/A N/A Taxation in Guinea
Guinea-Bissau N/A N/A N/A N/A Taxation in Guinea-Bissau
Guyana[87] 30% N/A 33⅓% 16% (standard rate)
0% (reduced rate)
Taxation in Guyana
Guernsey 0%[88] 0% 20% 0%[89] Taxation in Guernsey
Haiti 30%[90] 0% 30%[91] 10%[90] Taxation in Haiti
Honduras N/A N/A N/A N/A Taxation in Honduras
Hong Kong[92] 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% 15% 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)
Taxation in Hungary
Iceland[37] 20% 0% (On income up to 152.807 ISK)[93] 46% 24% (standard rate)
11% (reduced rate)
Taxation in Iceland
India

25.17% (highest)
17.01% (lowest)

[inclusive of surcharge & cess][94]

0% ₹ 0,00,000 - 2,50,000
5% ₹ 2,50,001 - 5,00,000
20% ₹ 5,00,001 - 10,00,000
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)

28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[95][96] Taxation in India
Indonesia 25% 5% 30% 10% Taxation in Indonesia
Iran 25% 0% 35% 9% (highest rate)
0% (reduced rate)
Taxation in Iran
Iraq 15%[97] 3%[98] 15% 0-300%[99] 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)
Taxation in Ireland
Isle of Man 0% 10% 20% 20% (standard rate)
5% (home renovations)
Taxation in Isle of Man
Israel 23%[100] 11.5% 50% 17% (standard rate)
0% (fruits, vegetables and public transport)
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)
Taxation in Italy
Ivory Coast N/A N/A N/A N/A Taxation in 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[101] 29.74%[102] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 10% (standard rate)
8% (groceries and takeout food)
Taxation in Japan
Jersey[34] 0% 0% 20%[103] 5%[104] Taxation in Jersey
Jordan[37] 20% 0% 25% [105] 16% Taxation in Jordan
Kazakhstan[37] 20%[35][2] 10% 10% (for residents)
15% (for non-residents)
13% Taxation in Kazakhstan
Kenya 30%[35] 10% 30% (for citizens)
35% (for non-citizens)
16% (standard rate)
12% (electricity and fuel)
0% (food)
Taxation in Kenya
Kiribati N/A N/A N/A N/A Taxation in Kiribati
Kosovo[a][106] 10% (highest rate)
0% (lowest rate)
0% 10% 18% (standard rate)
8% (basic items)
Taxation in Kosovo
Kuwait 0% 0% 0% 0% Taxation in Kuwait
North Korea[107] 25% 0% 20% 4% (highest rate)
2% (lowest rate)
Taxation in North Korea
South Korea[37] 24.2%[35] 6% + 1.8%[108] 42%[109] + 11.4%[108] 10% Taxation in South Korea
Kyrgyzstan 10%[110] 10% 10% 12% (standard rate)
5% (highest rate)
1% (lowest rate)
Taxation in Kyrgyzstan
Laos N/A N/A N/A N/A Taxation in Laos
Latvia 0% (20% on distribution of profit)[111] 20%[112] 31.4% 21%[113] Taxation in Latvia
Lebanon[37] 17% 2% 25% 11% Taxation in Lebanon
Lesotho N/A N/A N/A N/A Taxation in Lesotho
Liberia 25%[114] N/A N/A N/A Taxation in Liberia
Libya N/A N/A N/A N/A Taxation in Libya
Liechtenstein[115][116] 12.5% 3%[117] 24%[117] 7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[118]
Taxation in Liechtenstein
Lithuania[citation needed] 15%[119] 31.2% 42.77% 21% Taxation in Lithuania
Luxembourg 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax [120] 8% 45.78% (42%[121] + 3.78% unemployment fund surcharge)[122] 17% (standard rate)
3% (reduced rate)
Taxation in Luxembourg
Macau[34] 12% 0% 12% 0%[123] Taxation in Macau
Madagascar N/A N/A N/A N/A 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[29] 45.1% (for monthly salaries above €25,275) + social security charges[29] 5% (reduced rate)

12% (intermediate rate)

22% (standard rate)[124]

Taxation in Madeira

Malawi N/A N/A N/A N/A Taxation in Malawi
Malaysia[34] 24% (highest rate)
18% (lowest rate)
0% 28% + 11% for EPF[125] + 1.2% for SOCSO[126] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[127]
Goods and Services Tax (Malaysia)
Maldives[128] 15% (highest rate)
8% (lowest rate)[129]
0% 15% (0% for expatriates) 6%[130] Taxation in Maldives
Mali N/A N/A N/A N/A Taxation in Mali
Malta 35% (unless eligible for 30% rebate) N/A N/A 18% (7% and 5% for certain goods and services) Taxation in Malta
Marshall Islands N/A 0% 12%[131] 4% (highest rate)
2% (lowest rate)
Taxation in Marshall Islands
Mauritania N/A N/A N/A N/A Taxation in Mauritania
Mauritius 15% 15% 15% 15% Taxation in Mauritius
Mexico[34] 30%[132] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
Moldova[34] 12% 12%[133] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa)
Taxation in Moldova
Monaco 28[134]% 0%[135] 0% 19.6% (highest rate)
5.5% (lowest rate)
[136]
Taxation in Monaco
Mongolia 10% 10% 10% 10% Taxation in Mongolia
Montenegro 9%[137][138] 9% (first €720)[138] 12.65% (11% national tax + 15% municipality surtax on income tax)[138] 21%[139]
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 N/A N/A N/A N/A Taxation in Montserrat
Morocco 31% (highest rate)
10% (lowest rate)[35][140]
0% 38%[140] 20% (standard rate)
14%, 10%, 7% (reduced rates)[141]
Taxation in Morocco
Mozambique N/A N/A N/A N/A Taxation in Mozambique
Myanmar N/A N/A N/A N/A Taxation in Myanmar
Namibia 32%[142] 0%[142] 37%[142] 15%[142] Taxation in Namibia
Nauru N/A N/A N/A N/A 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)[143] 13% (standard rate)[144]
288% (for imported vehicles)[145]
Taxation in Nepal
Netherlands 25% (on profits over €250,001)
20% (not over €250,000)
36.55% (first €21,103 per year is deductible) 49.50%[146] + reduction of deductions (arbeidskorting and general korting) 21% (standard rate)
9% (essential and selected goods)
Taxation in the Netherlands
New Zealand 28% 10.5%[147] 33%[148] 15% Taxation in New Zealand
New Caledonia[149] 30% 0% 40%
25% (on local income of non-residents)[150]
N/A Taxation in New Caledonia
Nicaragua N/A N/A N/A N/A Taxation in Nicaragua
Niger N/A N/A N/A N/A Taxation in Niger
Nigeria 30% 7% 24% 7.5% Taxation in Nigeria
Niue N/A N/A N/A 12.5% Taxation in Niue
Norfolk Island N/A N/A N/A N/A Taxation in Norfolk Island
North Macedonia[34] 10% 10% 18% 18% (standard rate)
5% (reduced rate)
Taxation in North Macedonia
Norway[151] 23%[152] 0% 23% + 8.2% social security + top tax (from 1.4% to 15.4%) minus deductions[152] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
Taxation in Norway
Oman 15%[153][154] 0% 0% 0% Taxation in Oman
Pakistan 31%[155] 5% 31% 17% (standard rate)
0% (basic food items)
Taxation in Pakistan
Palau N/A N/A N/A N/A 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 N/A N/A N/A N/A Taxation in Papua New Guinea
Paraguay 10% 8% 10% 10% Taxation in Paraguay
Peru[37] 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 N/A 0%[156] 0%[156] N/A Taxation in Pitcairn Islands
Poland[157] 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)[157] 17% (minus varying deduction) 32% (or optional 19% flat rate for self-employed) 23% (standard rate)
8% or 5% (reduced rates)
Taxation in Poland
Portugal[34] 21% (in mainland) 14.5% 48% + 11% social security 23% (standard rate)
13% or 6% (standard rate)
Taxation in Portugal
Puerto Rico 20%[158] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
Qatar[34] 10% 0% 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)[159] 10%[159] 10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only + 10% CASS calculated from the minimum wage if you earn more than the monthly minimum wage × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)[159] 19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[37]
Taxation in Romania
Russia[34] 20%[2] 13% 15% (for those earning more than 5 mil. roubles a year)[160]

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 0% 0% 0% N/A Taxation in Saint Kitts and Nevis
Saint Lucia N/A N/A N/A N/A Taxation in Saint Lucia
Saint Pierre and Miquelon N/A N/A N/A N/A Taxation in Saint Pierre and Miquelon
Saint Vincent and the Grenadines N/A N/A N/A N/A Taxation in Saint Vincent and the Grenadines
Samoa N/A N/A N/A N/A Taxation in Samoa
San Marino 17% 12% 50% 0% (standard rate)
17% (imported goods)
Taxation in San Marino
São Tomé and Príncipe N/A N/A N/A N/A Taxation in São Tomé and Príncipe
Sark 0%[161] 0% 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) 0% Taxation in Sark
Saudi Arabia[162] 15% 2.5% (capital assets of natives/Zakat)
0% (foreigners)
2.5% (capital assets of natives/Zakat)
0% (foreigners)
15% Taxation in Saudi Arabia
Senegal[37] 25% 0% 50% 20% Taxation in Senegal
Serbia[163] 15%[164] 10% 25% (additional contributions for state health, pension and unemployment funds)[165] 20% (standard rate)[166]
8% or 0% (reduced rates)
Taxation in Serbia
Seychelles 40% (highest rate)
33% (lowest rate)
15% 15% 15% Taxation in Seychelles
Sierra Leone N/A N/A N/A N/A Taxation in Sierra Leone
Singapore 17%[167] 0% 22% (+ 20% tax on pension) 7% Taxation in Singapore
Sint Maarten N/A N/A N/A N/A Taxation in Sint Maarten
Slovakia 22%[168] 0% 25%[169] 20% (standard rate)[citation needed]
10% (books and medicines)
Taxation in Slovakia
Slovenia[34] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
Solomon Islands N/A N/A N/A N/A Taxation in Solomon Islands
Somalia N/A N/A N/A N/A Taxation in Somalia
South Africa 28%[170] 0% (below threshold) 45% 15%[171] Taxation in South Africa
South Sudan N/A N/A N/A N/A Taxation in South Sudan
Spain[34] 25% (in mainland)
4% (in Canary Islands)
19% 52% (in Navarre) [172]
45% (in mainland)
21% (standard rate)
10% or 4% (reduced rates)
Taxation in Spain
Sri Lanka[34] 30% (highest rate)
15% (lowest rate)[35]
0% 15% (if annual income is more than LKR 2.5 million) 12% (standard rate)
8% or 0% (reduced rates)
Taxation in Sri Lanka
Sudan N/A N/A N/A N/A Taxation in Sudan
Suriname 36%[173] 8% (first SRD2,646 per year is deductible) 38%[174] N/A Taxation in Suriname
Sweden 21.4%[175] 32% (first US$1,930 per year is deductible) 57% (32% average municipality income tax + 25% state income tax)[176][177] 25% (standard rate)
12% or 6% (reduced rate)[178]
Taxation in Sweden
Switzerland[37] 17.92%[35] 0% 11.5% (federal)[179]
+ 37.2% (canton)
+ ~0-15% (municipal)
7.7% (standard rate)
3.8% or 2.5% (reduced rates)
Taxation in Switzerland
Syria[34] 22% 5% 15% N/A Taxation in Syria
Taiwan[34] 20%[180] 5% 40% 5%[181] Taxation in Taiwan
Tajikistan[182] 13%
25% (non-residents)
5% 13%
25% (non-residents)
18% Taxation in Tajikistan
Tanzania 30% 15% 30% 18% Taxation in Tanzania
Thailand 20% 0% 35% 7% Taxation in Thailand
Togo N/A N/A N/A N/A Taxation in Togo
Tokelau N/A N/A N/A N/A Taxation in Tokelau
Tonga N/A N/A N/A N/A Taxation in Tonga
Trinidad and Tobago 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
Tunisia[37] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate)
Taxation in Tunisia
Turkey[34] 22% 15% 40% 18% (standard rate)
8% (clothing)
1% (certain food items)[45]
Taxation in Turkey
Turkmenistan N/A N/A N/A N/A Taxation in Turkmenistan
Turks and Caicos Islands N/A N/A N/A N/A Taxation in Turks and Caicos Islands
Tuvalu N/A N/A N/A N/A Taxation in Tuvalu
Uganda 30%[183] N/A N/A 18%[184] Taxation in Uganda
Ukraine 18% [185] 0% [186] 18% (common rate)
20% (some activities) [187]
20% (standard rate)
7% or 0% (reduced rates)
Taxation in Ukraine
United Arab Emirates 0%[188] 0%[189] 0%[189] 5% Taxation in United Arab Emirates
United Kingdom[190] 19%[191] 0% (on incomes not over £12,500)[192] 47% on incomes over £150,000 (45% income tax + 2% for NI)[193] 20% (standard rate)
5% (home energy and renovations)
5% (tourism and hospitality sector for 6 months from the 8th of July 2020)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)[194]
Taxation in the United Kingdom
United States 21% + 0–12% (state/local[35]) 10% (federal) +
0% (state) +
0%–3% (local) (federal standard deduction of 12.000 USD for most)
51.8% in San Francisco, California (37% federal tax[195] + 13.3% state tax[196] + 1.5% city tax[197]) 11.725% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate)
Taxation in the United States
Uruguay[37] 25% 0% 30% 22% (standard rate)
11% (lowest rate)
0% (extent)
Taxation in Uruguay
Uzbekistan[37] 12% (standard rate)
20% (banks and mobile communication operators)
12% 12% 20% (highest rate)
0% (lowest rate)
Taxation in Uzbekistan
Vanuatu N/A N/A N/A N/A Taxation in Vanuatu
Venezuela[37] 34% 6% (0% under certain income, defined every year) 34% 16% (standard rate)
8% (reduced rate)
Taxation in Venezuela
Vietnam[34] 20% 5% 35%[198] 10% Taxation in Vietnam
British Virgin Islands 0%[199] 0% 0% N/A Taxation in the British Virgin Islands
U.S. Virgin Islands 10% N/A N/A N/A Taxation in United States Virgin Islands
Yemen 20%[200] 10% 15% 2% Taxation in Yemen
Zambia 35% 10% 30% 16% Taxation in Zambia
Zimbabwe 25% 0% 45% 15% (standard rate)
0% (on selected items)
Taxation in Zimbabwe

See also

Notes

  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
  2. ^ Includes 2% Medicare levy. Previously 49%, 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.
  1. ^ Kosovo is the subject of a territorial dispute between the Republic of Kosovo and the Republic of Serbia. The Republic of Kosovo unilaterally declared independence on 17 February 2008. Serbia continues to claim it as part of its own sovereign territory. The two governments began to normalise relations in 2013, as part of the 2013 Brussels Agreement. Kosovo is currently recognized as an independent state by 98 out of the 193 United Nations member states. In total, 113 UN member states recognized Kosovo at some point, of which 15 later withdrew their recognition.

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