eygm страхования фонд процента социального impuestos kwsp skatteverket.se www.sii.cl www.incometaxindia.gov.in globalpropertyguide.com www.cra arc.gc.ca touche pkf skattesatser laws_regulations euraxess пенсионный tributario directes федерации 38120 稅 skatteverket российской gst 8400 税 bankrate.com
highest taxed countries in the world 2018 australia
List of countries by Tax rates - wikipedia List of countries by Tax rates `` State tax '' redirects here . For taxes in the United States , see State tax levels in the United States . hide This article has multiple issues . Please help improve it or discuss these issues on the talk page . ( Learn how and when to remove these template messages ) This article includes a list of references , but its sources remain unclear because it has insufficient inline citations . Please help to improve this article by introducing more precise citations . ( August 2015 ) ( Learn how and when to remove this template message ) The lead section of this article may need to be rewritten . Please discuss this issue on the article 's talk page . Use the lead layout guide to ensure the section follows Wikipedia 's norms and to be inclusive of all essential details . ( December 2017 ) ( Learn how and when to remove this template message ) ( Learn how and when to remove this template message ) Taxation by country Albania Algeria Argentina Australia Azerbaijan Bangladesh Brazil British Virgin Islands Canada China Colombia Denmark France Germany Greece Hong Kong Iceland India Indonesia Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Tanzania United Kingdom United States Uruguay European Union List of countries by tax rates Tax revenue as % of GDP Taxation An aspect of fiscal policy Policies ( show ) Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax , tariff and trade Economics ( show ) General Theory Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation Distribution of Tax Tax rate Flat Progressive Regressive Proportional Collection ( show ) Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming Noncompliance ( show ) General Tax avoidance Tax evasion Tax resistance Tax shelter Smuggling Black market Unreported employment Corporate Tax inversion Transfer mispricing Base erosion and profit shifting ( BEPS ) Double Irish Dutch Sandwich Single Malt Irish Green Jersey Locations Tax havens Corporate tax havens Offshore financial centres ( OFCs ) Offshore magic circle Conduit and Sink OFCs Financial centres Financial Secrecy Index Examples Apple € 13 billion EU fine Luxembourg Leaks Leprechaun economics Paradise Papers Panama Papers Ireland as a tax haven United States as a tax haven Panama as a tax haven Types ( show ) Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance ( estate ) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value - added ( VAT ) Corporate profit Excess profits Windfall profits Negative ( income ) Wealth International ( show ) Financial transaction tax Currency transaction tax European Union Common Consolidated Corporate Tax Base ( CCCTB ) Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT Foreign revenue rule Trade ( show ) Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement ATA Carnet Research ( show ) Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr . Joel Slemrod Gabriel Zucman Advocacy Groups Tax Justice Network ( TJN ) Institute on Taxation and Economic Policy ( ITEP ) Oxfam ( UK ) Tax Foundation ( US ) Tax Policy Center ( US ) Religious ( show ) Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country ( show ) All Countries List of countries by tax rates Tax revenues as % of GDP Tax rates in Europe Individual Countries Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Brazil Bulgaria BVI Canada China Colombia Croatia Denmark Finland France Germany Greece Hong Kong Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Taiwan Tanzania United Kingdom United States Uruguay A comparison of tax rates by countries is difficult and somewhat subjective , as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit . The list focuses on the main indicative types of taxes : corporate tax , individual income tax , and sales tax , including VAT and GST . Some other taxes ( for instance property tax , substantial in many countries , such as the United States ) and payroll tax are not shown here . The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country . The tax rates displayed are marginal and do not account for deductions , exemptions or rebates . The effective rate is usually much lower than the marginal rate , but sometimes much higher . The tax rates given for federations ( such as the United States and Canada ) are averages and vary depending on the state or province . Territories that have different rates to their respective nation are in italics . Contents 1 Tax rates by countries 1.1 Notes 2 See also 3 References 4 External links Tax rates by countries ( edit ) Country Corporate tax Income tax ( minimum prevailing national + subnational rate ) Income tax ( maximum prevailing national + subnational rate ) VAT or GST or sales tax Further reading Afghanistan 20 % 0 % 20 % 0 % Taxation in Afghanistan Albania 15 % 0 % 23 % 20 % ( standard rate ) 6 % ( tourism services ) Taxation in Albania Algeria 19 % -- 26 % 0 % 35 % 19 % ( standard rate ) 9 % ( basic items ) Taxation in Algeria American Samoa 15 % -- 44 % 4 % 6 % 0 % Taxation in American Samoa Andorra 10 % 10 % 10 % 4.5 % ( standard rate 9.5 % ( banking services ) 2.5 % , 1 % or 0 % ( reduced rates ) Taxation in Andorra Angola 30 % 0 % 17 % 10 % Taxation in Angola Anguilla 0 % 0 % 0 % 0 % Taxation in Anguilla Argentina 35 % 9 % 35 % 21 % Taxation in Argentina Armenia 20 % 24.4 % 36 % 20 % Taxation in Armenia Aruba 25 % 7 % 58.95 % 1.5 % ( turnover tax ) Taxation in Aruba Australia 28.5 % -- 30 % 0 % 47 % 10 % ( standard rate ) 0 % ( essential items ) Taxation in Australia Austria 25 % 0 % 55 % 20 % ( standard rate ) 13 % ( tourism services ) 10 % ( basic items ) Taxation in Austria Azerbaijan 20 % 14 % 25 % 18 % Taxation in Azerbaijan Bahamas 0 % 0 % 0 % + 8.8 % social security tax 12 % ( standard rate ) Taxation in Bahamas Bangladesh 35 % 0 % 25 % 15 % Taxation in Bangladesh Barbados 25 % 25 % 38 % 17.5 % ( standard rate ) 7.5 % ( hotel services ) Taxation in Barbados Bahrain 0 % 0 % 0 % 5 % Taxation in Bahrain Belarus 18 % 13 % 17 % 20 % ( standard rate ) 10 % ( reduced rate ) Taxation in Belarus Belgium 29.58 % 25 % 50 % 21 % ( standard rate ) 12 % ( restaurants ) 6 % ( essential and selected goods ) Taxation in Belgium Belize N / A 0 % 25 % 12.5 % Taxation in Belize Benin 35 % 10 % 35 % 18 % Taxation in Benin Bermuda 0 % N / A N / A N / A Taxation in Bermuda Bhutan 30 % 0 % 25 % N / A Taxation in Bhutan Bolivia 25 % 0 % 25 % 13 % Taxation in Bolivia Bosnia and Herzegovina 10 % 10 % 10 % 17 % Taxation in Bosnia and Herzegovina Botswana 22 % 0 % 25 % 12 % Taxation in Botswana Brazil 34 % 0 % 27.5 % 25 % ( maximum rate ) 17 % ( minimum rate ) Taxation in Brazil Brunei 20 % 0 % 0 % N / A Taxation in Brunei Bulgaria 10 % ( + 5 % on distribution of profit ) 10 % 10 % + 18 % social security fund tax 20 % Taxation in Bulgaria Burkina Faso 27.5 % 0 % 25 % 18 % Taxation in Burkina Faso Burundi 35 % 0 % 35 % 18 % Taxation in Burundi Cambodia 20 % 0 % 20 % 10 % Taxation in Cambodia Cameroon 31.5 % 10 % 35 % 19.25 % Taxation in Cameroon Canada 13 % 19 % ( 15 % federal tax + 4 % -- 11 % provincial tax ) 58.75 % in Quebec ( 33 % federal tax + 25.75 % provincial and local tax ) 5 % ( federal GST ) + 0 % -- 15 % ( provincial taxes ) Taxation in Canada Cape Verde 25 % 16.5 % 27.5 % 15 % Taxation in Cape Verde Cayman Islands 0 % 0 % 0 % 0 % Taxation in the Cayman Islands Central African Republic 30 % N / A 50 % 19 % Taxation in the Central African Republic Chad N / A N / A N / A N / A Taxation in Chad Chile 24 % ( on distributed profits , deductible from personal income taxes ) 0 % for < 950 USD / month 15.57 % for = 8400 USD / month and 15.57 % * 8400 + 35 % * ( X-8400 ) for X > 8400 USD / month 19 % Taxation in Chile China 25 % 0 % 45 % 16 % Taxation in China Colombia 34 % + 0 % -- 6 % Surtax for 2017 , 33 % + 0 % -- 4 % Surtax for 2018 , and then 33 % 0 % 35 % ( non-labor income ) 33 % ( labor income ) 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 20 - 30 % 18.5 % 30 % 15 % Taxation in Cook Islands Democratic Republic of the Congo N / A N / A N / A N / A Taxation in the Democratic Republic of the Congo Congo 30 % N / A N / A 18.9 % Taxation in the Republic of the Congo Costa Rica 30 % 0 % 25 % 13 % Taxation in Costa Rica Croatia 12 % for less than 3 mil kn , 18 % for more 12 % 40 % 25 % ( standard rate ) 0 % ( food and books ) Taxation in Croatia Cuba 30 % 15 % 50 % 20 % ( maximum rate ) 2.5 % ( minimum rate ) Taxation in Cuba Curaçao N / A N / A N / A N / A Taxation in Curaçao Cyprus 12.5 % 0 % 35 % 19 % ( standard rate ) 5 % or 0 % reduced rates ) Taxation in Cyprus Czech Republic 19 % 20.1 % ( 15 % deductible tax + 45 % medicare and social security if an employee , 22.5 % if self - employed ) 45.7 % ( peaks for employee real raw year income $90,000 ) , 39 % ( for real raw year income of $450,000 ) 21 % ( standard rate ) 15 % or 10 % ( reduced rates ) Taxation in the Czech Republic Denmark 22 % 39.8596 % ( 34.63 % for unemployed ) ( First DKK 46,000 per year is deductible ; approximately USD 7,245 / EUR 6,172 ) 55.8584 % 25 % Taxation in Denmark Djibouti N / A N / A N / A N / A Taxation in Djibouti Dominica N / A N / A N / A N / A Taxation in Dominica Dominican Republic 27 % 0 % 25 % 18 % Taxation in Dominican Republic Timor - Leste N / A N / A N / A N / A Taxation in East Timor Ecuador 24 % 0 % 35 % 12 % ( standard rate ) 15 % ( luxury goods ) 0 % ( exports ) Taxation in Ecuador Egypt 22.5 % ( Corporate Taxes ) 5 % ( Distribution of Profit Taxes ) 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 0 % ( 20 % on distribution of profit ) 20 % ( 0 % on dividends to residents ) 20 % 20 % ( standard rate ) 9 % ( reduced rate ) Taxation in Estonia 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 % 0 % 20 % 9 % Taxation in Fiji Finland 20 % 0 % + 7.71 % social security tax 54.25 % ( 31.75 % national tax rate + 22.5 % other taxes ) 24 % ( standard rate ) 14 % ( food and fodder ) 10 % ( medicines and public transport ) Taxation in Finland France 15 % ( profit < € 38120 ) - 33.00 % ( profit > € 38120 ) 0 % 45 % ( + tax on high incomes : 4 % over € 500,000 ) 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 Germany 29.65 % 14 % ( first € 8,354 per year is deductible ) 47.475 % ( 45 % income tax + 5.5 % solidarity surcharge based on the total tax bill ) 19 % ( standard rate ) 7 % ( food ) Taxation in Germany Georgia 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 29 % ( + 29 % paid in advance & returned after 1 year ) 22 % ( € 1,900 tax deducted if income < € 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 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 30 % N / A 331⁄3 % 16 % ( standard rate ) 0 % ( reduced rate ) Taxation in Guyana Guernsey 0 % 0 % 20 % 0 % Taxation in Guernsey Haiti N / A N / A N / A N / A Taxation in Haiti Honduras N / A N / A N / A N / A Taxation in Honduras Hong Kong 8.25 % ( profits not over HK $2 million ) 16.25 % ( profits over HK $2 million ) 0 % 15 % 0 % Taxation in Hong Kong Hungary 9 % 15 % ( flat tax ) 15 % ( flat tax ) 27 % ( standard rate ) 18 % ( reduced rate ) 5 % ( milk , egg , pork , chicken meat , internet service , restaurant services , medicines and books ) Taxation in Hungary Iceland 20 % 0 % 46 % 24 % ( standard rate ) 11 % ( reduced rate ) Taxation in Iceland India 25 % - 34.9 % 0 % 30 % 28 % , 18 % , 12 % , 5 % , 0 % GST rates in India Taxation in India Indonesia 25 % 5 % 30 % 10 % Taxation in Indonesia Iran 25 % 0 % 35 % 9 % ( maximum rate ) 0 % ( reduced rate ) Taxation in Iran Iraq N / A N / A N / A N / A Taxation in Iraq Ireland 12.5 % 20 % ( first € 1,650 per year is deductible ) 52 % ( 40 % Income Tax + 12 % social insurance contributions on income above € 70,000 , 9 % social security contributions between € 18,000 and € 70,000 ) 23 % ( goods ) 9 % -- 13.5 % ( services ) 0 % ( certain items of food ) Taxation in Ireland Isle of Man 0 - 10 % 10 % 20 % 20 % ( standard rate ) 5 % ( home renovations ) Taxation in Isle of Man Israel Annual profit > 10B ILS : 6 % . Annual profit < 10B ILS : 7.5 % - 24 % . 11.5 % 50 % 17 % ( standard rate ) 0 % ( fruits , vegetables and public transport ) Taxation in Israel Italy 27.9 % ( 24 % + 3.9 % municipal ) 23 % - 0 % on the first 8.500 euro income 43 % + 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 % Large companies 25 % Small Private companies 0 % 25 % on income over J $1,500,000 20 % ( services ) 16.5 % ( goods ) Taxation in Jamaica Japan 32.11 % 15.105 % ( 5.105 % national + 10 % local ) 55.945 % ( 45.945 % national ) 8 % Taxation in Japan Jersey 0 % 0 % 20 % 5 % Taxation in Jersey Jordan 20 % 0 % 14 % 16 % Taxation in Jordan Kazakhstan 20 % 10 % 10 % ( for residents ) , 15 % ( for non-residents ) 12 % Taxation in Kazakhstan Kenya 30 % 10 % 30 % citizens , 35 % foreigners 16 % ( standard rate ) 12 % ( electricity and fuel ) 0 % ( food ) Taxation in Kenya Kiribati N / A N / A N / A N / A Taxation in Kiribati Kuwait 0 % 0 % 0 % 0 % Taxation in Kuwait South Korea 24.2 % 6 % + 1.8 % 42 % + 11.4 % 10 % Taxation in South Korea North Korea 25 % 0 % 20 % 4 % ( maximum rate ) 2 % ( minimum rate ) Taxation in North Korea Kyrgyzstan N / A N / A N / A N / A Taxation in Kyrgyzstan Laos N / A N / A N / A N / A Taxation in Laos Latvia 0 % / 20 % ( flat tax rate ) 23 % ( flat tax rate ) 23 % 21 % Taxation in Latvia Lebanon 17 % 2 % 20 % 11 % Taxation in Lebanon Lesotho N / A N / A N / A N / A Taxation in Lesotho Liberia N / A N / A N / A N / A Taxation in Liberia Libya N / A N / A N / A N / A Taxation in Libya Liechtenstein 12.5 % 3 % 24 % 8 % ( standard rate ) 3.8 % ( lodging services ) 2.5 % ( reduced rate ) Taxation in Liechtenstein Lithuania 15 % 31.2 % 42.77 % 21 % Taxation in Lithuania Luxembourg 29.22 % 6 % 52.45 % total : 40 % + 12.45 % social security charges 17 % Taxation in Luxembourg Macau 12 % 0 % 12 % 0 % Taxation in Macau Macedonia 10 % 10 % ( flat tax rate ) 10 % 18 % ( standard rate ) 5 % ( reduced rate ) Taxation in Macedonia Madagascar N / A N / A N / A N / A Taxation in Madagascar Malawi N / A N / A N / A N / A Taxation in Malawi Malaysia 18 -- 24 % 0 % 28 % . On top of that , additional 11 % for Employees Provident Fund , from Employee , 12 % -- 13 % from Employer ; Additional 1.2 % for SOCSO from Employee , and 1.4 % from Employer 5 % - 10 % on Goods 6 % on Services Taxation in Malaysia Maldives 8 % - 7001150000000000000 ♠ 15 % 0 % 15 % 6 % Taxation in Maldives Mali N / A N / A N / A N / A Taxation in Mali Malta 0 -- 10 % ( 35 % pre rebate ) 0 % 35 % 18 % Taxation in Malta Marshall Islands N / A 0 % , 8 % on employees of resident companies 12 % on employees of resident companies 4 % ( maximum rate ) 2 % ( minimum rate ) Taxation in Marshall Islands Mauritania N / A N / A N / A N / A Taxation in Mauritania Mauritius 15 % 15 % ( flat tax rate ) 15 % 15 % Taxation in Mauritius Mexico 30 % 1.92 % 35 % + reduction of deductions ( topes ) 16 % Taxation in Mexico Moldova 12 % 12 % ( flat rate ) 12 % ( + 24 % social security ) 20 % ( standard rate ) 10 % ( HoReCa ) Taxation in Moldova Monaco 33.33 % 0 % 0 % 19.6 % ( maximum rate ) 5.5 % ( minimum rate ) Taxation in Monaco Mongolia 10 % 10 % 10 % 10 % Taxation in Mongolia Montenegro 9 % 9 % ( first EUR 720 ) 15 % 11 % Taxation in Montenegro Montserrat N / A N / A N / A N / A Taxation in Montserrat Morocco 10 % -- 31 % 0 % 7 % -- 20 % N / A 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 % 0 % 37 % 15 % Taxation in Namibia Nauru N / A N / A N / A N / A Taxation in Nauru Nepal ( 20 % Manufacturing , 25 % Normal Business , 30 % Finance ) + ( 10 % Mandatory Bonus to Employees ) + ( 5 % on distribution of profit ) = Up to 45 % ( Total ) 30 % , 20 % , 10 % , 1 % Social Security Tax Mandatory 50 % 13 % Taxation in Nepal Netherlands 20 % on first € 250,000 profit . 25 % on € 250,001 + profit 36.55 % ( first € 21.103 per year is deductible ) 51.95 % + reduction of deductions ( arbeidskorting and general korting ) 21 % ( standard rate ) 6 % ( essential and selected goods ) Taxation in the Netherlands New Zealand 28 % 10.5 % 33 % 15 % Taxation in New Zealand New Caledonia 30 % 0 % 25 % on local income of non-residents 40 % 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 % 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 Norway 23 % for 2018 0 % 23 % + 8.2 % + top tax ( from 1.4 % to 15.4 % ) minus deductions for 2018 25 % ( standard rate ) 15 % ( food and drink in shops ) 10 % ( transportation , cinema and hotel services ) Taxation in Norway Oman 15 % 0 % 0 % 5 % Taxation in Oman Pakistan 35 % 7.5 % 35 % 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 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 N / A N / A N / A Taxation in Pitcairn Islands Poland 19 % ( 15 % for SME ) 0 % 32 % ( or optional 19 % flat rate for self - employed ) 23 % ( standard rate ) 8 % or 5 % ( reduced rates ) Taxation in Poland Portugal 21 % 14.5 % 48 % 23 % ( standard rate ) 13 % or 6 % ( standard rate ) 15 % , 9 % or 4 % ( Madeira and Açores ) Taxation in Portugal Puerto Rico 20 % 0 % ( 16 % Proposed from March 2015 ) 33.34 % 11.5 % Taxation in Puerto Rico Qatar 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 ) 10 % ( flat tax rate ) 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 x12 months for the self - employed persons , ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over 22800 RON for the whole year ) 19 % ( standard rate ) 9 % ( ( food , medicines , books , newspapers and hotel services ) 5 % ( reduced rate ) Taxation in Romania Russia 20 % 13 % ( flat ) 47 % ( 35 % for non-residents ; 13 % -- standard income tax ; insurance deductions : 26 % -- pension fund charges , 2.9 % -- social security charges ( 1.8 % -- for non-citizens ) , 5.1 % -- medicare ; totaling : 34 % + 13 % = 47 % ) 20 % ( standard rate ) 10 % ( books , certain items of food and children goods ) 0 % ( house or flat ) Taxation in Russia Rwanda N / A N / A N / A N / A 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 % 0 % 0 % -- There are taxes on property and personal capital ( max £ 6,500 ) . 0 % Taxation in Sark Saudi Arabia 5 % 0 % ( foreigners ) Zakat 2.5 % on capital assets ( natives ) 0 % ( foreigners ) Zakat 2.5 % on capital assets ( natives ) 5 % Taxation in Saudi Arabia Senegal 25 % 0 % 50 % 20 % Taxation in Senegal Serbia 15 % 10 % 25 % ( additional contributions for state health , pension and unemployment funds ) 20 % ( standard rate ) 8 % or 0 % ( reduced rates ) Taxation in Serbia Seychelles N / A N / A N / A N / A Taxation in Seychelles Sierra Leone N / A N / A N / A N / A Taxation in Sierra Leone Singapore 17 % 0 % 22 % ( Compulsory pension deduction of 20 % from Salary ) 7 % Taxation in Singapore Sint Maarten N / A N / A N / A N / A Taxation in Sint Maarten Slovakia 22 % 0 % 25 % 20 % ( standard rate ) 10 % ( books and medicines ) Taxation in Slovakia Slovenia 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 % 0 % ( below threshold ) 45 % 15 % Taxation in South Africa South Sudan N / A N / A N / A N / A Taxation in South Sudan Spain 25 % 0 % ( below € 12,000 ) 45 % 21 % ( standard rate ) 10 % or 4 % ( reduced rates ) Taxation in Spain Sri Lanka 15 % -- 30 % 0 % 15 % ( If annual income is more than 2.5 m LKR ) 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 % N / A N / A N / A Taxation in Suriname Swaziland 27.5 % 33 % 33 % 14 % Taxation in Swaziland Sweden 22 % 29.19 % ( first USD $2,690 per year is deductible ) 60.15 % ( 25 % national ) 25 % ( standard rate ) 12 % or 6 % ( reduced rate ) Taxation in Sweden Switzerland 17.92 % 0 % 13.2 % ( federal ) 7.7 % ( standard rate ) 3.8 % or 2.5 % ( reduced rates ) Taxation in Switzerland Syria 22 % 5 % 15 % N / A Taxation in Syria Taiwan 17 % 6 % 45 % 5 % Taxation in Taiwan Tajikistan N / A N / A N / A N / A 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 30 % 0 % 35 % 18 % ( standard rate ) 12 % or 6 % ( reduced rate ) Taxation in Tunisia Turkey 20 % 15 % 35 % 18 % ( standard rate ) 8 % ( clothing ) 1 % ( certain food items ) 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 % N / A N / A 18 % Taxation in Uganda Ukraine 18 % 18 % 18 % 20 % ( standard rate ) 7 % or 0 % ( reduced rates ) Taxation in Ukraine United Arab Emirates 0 % 0 % 0 % 5 % Taxation in United Arab Emirates United Kingdom 19 % 40 % ( > £ 46,350 ) , 20 % ( < = £ 46,350 ) , 0 % ( < = £ 11,850 ) 45 % ( on income over £ 150,000 ) 20 % ( standard rate ) 5 % ( home energy and renovations ) 0 % ( life necessities : groceries , water , prescription medications , medical equipment and supplies ; public transport ; children clothing ; and , books and periodicals ) Taxation in the United Kingdom United States 21 % + 0 -- 12 % State / Local 0 % ( federal ) + 0 % ( state ) + 0 % -- 3 % ( local ) 51.8 % = 37 % ( max federal ) + 13.3 % ( max state ) + 1.5 % ( city ) 11.725 % ( highest prevailing state + local sales tax rate ) 0 % ( lowest prevailing rate ) Taxation in the United States Uruguay 25 % 0 % 30 % 22 % ( standard rate ) 11 % ( minimum rate ) 0 % ( extent ) Taxation in Uruguay Uzbekistan 8 % 7.5 % 22 % 20 % ( maximum rate ) 0 % ( minimum rate ) Taxation in Uzbekistan Vanuatu N / A N / A N / A N / A Taxation in Vanuatu Venezuela 34 % 6 % 34 % 12 % ( standard rate ) 9 % or 7 % ( reduced rates ) Taxation in Venezuela Vietnam 20 % 5 % 35 % 10 % Taxation in Vietnam British Virgin Islands 0 % 0 % 0 % N / A Taxation in the British Virgin Islands U.S. Virgin Islands 50 % -- 500 % N / A N / A N / A Taxation in United States Virgin Islands Yemen 20 % 10 % 15 % 2 % Taxation in Yemen Zambia 35 % 10 % 30 % 16 % Taxation in Zambia Zimbabwe N / A N / A N / A N / A Taxation in Zimbabwe Notes ( edit ) Jump up ^ Businesses with annual turnover above A $2 million pay 30 % , all other business pay the lower 28.5 % rate . Jump up ^ Includes 2 % Medicare levy . Previously 49 % , which included an additional 2 % ' deficit levy ' which expired in June 2017 . Jump up ^ While there is no sales tax or GST , the Cayman Islands impose various import duties on goods imported to the island nation . See also ( edit ) Wikimedia Commons has media related to Marginal tax rates . Tax rates in Europe List of countries by tax revenue as percentage of GDP Tax Freedom Day Tax haven Corporate tax haven Tax rates of Europe VAT rates around the world Welfare state List of countries by social welfare spending References ( edit ) Jump up ^ `` Economic Data and Statistics on World Economy and Economic Freedom '' . www.heritage.org . ^ Jump up to : Robertson , Andrew ( 26 April 2017 ) . `` Big business has a solution for the budget deficit : Give us $12 b '' . ABC News . Retrieved 4 May 2017 . ^ Jump up to : `` Afghanistan -- Income Tax '' . KPMG. 14 June 2016 . Archived from the original on 4 May 2017 . Retrieved 4 May 2017 . Jump up ^ Mackenzie , James ( 9 January 2017 ) . `` Afghan businesses feel squeeze from government tax drive '' . Reuters . Retrieved 4 May 2017 . Jump up ^ Koleka , Benet ( 16 December 2013 ) . `` Albania to raise corporate tax to 15 pct as it battles rising debt '' . Reuters . Retrieved 4 May 2017 . ^ Jump up to : `` Albania -- Taxes on personal income '' . PWC. 1 December 2016 . Retrieved 4 May 2017 . ^ Jump up to : `` VAT Chart Colombia 2017 '' ( PDF ) . DIAN . DIAN.gov.co . Retrieved 2017 - 10 - 18 . Jump up ^ `` Albania cuts tourism tax to 6 pct '' . Xinhua News . 7 April 2017 . Retrieved 4 May 2017 . Jump up ^ `` Algeria Corporate Taxes on Income '' . PWC . Retrieved 4 May 2017 . ^ Jump up to : `` Algeria Tax Guide 2013 '' ( PDF ) . PKF . Retrieved 4 May 2017 . ^ Jump up to : `` Algeria Other Taxes '' . PWC. 13 December 2016 . Retrieved 4 May 2017 . Jump up ^ `` Calls in American Samoa for lower corporate tax rates '' . Radio New Zealand . 30 May 2012 . Retrieved 30 May 2017 . ^ Jump up to : `` American Samoa Investment Guide 2014 '' ( PDF ) . Office of the Governor . Retrieved 30 May 2017 . Jump up ^ `` Treasurer tells Fono wage tax should be repealed '' . Samoa News . 26 March 2014 . Retrieved 30 May 2017 . Jump up ^ `` 5 % sales tax proposed for American Samoa '' . Radio New Zealand . 26 May 2015 . Retrieved 30 May 2017 . Jump up ^ Tremlett , Giles ( 2011 - 12 - 27 ) . `` Andorra gets a taste of taxation '' . The Guardian . London . ^ Jump up to : Madger , Jason ( 11 January 2017 ) . `` Former World Formula One champion Jacques Villeneuve runs into tax trouble with Revenue Quebec '' . National Post . Retrieved 4 May 2017 . Jump up ^ `` International Tax Andorra Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 4 May 2017 . ^ Jump up to : `` Angola Tax Guide 2016 / 17 '' ( PDF ) . PKF . June 2016 . Retrieved 4 May 2017 . ^ Jump up to : `` International Tax Anguilla Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 30 May 2017 . ^ Jump up to : `` Taxation and Investment in Argentina 2016 '' ( PDF ) . Deloitte . Retrieved 4 May 2017 . ^ Jump up to : `` International Tax Armenia Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Aruba Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Australia Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . Jump up ^ Guest , Ross ( 3 June 2016 ) . `` Explainer : what is the temporary deficit levy and why was it introduced ? '' . The Conversation . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Austria Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Azerbaijan Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . Jump up ^ `` Bahamas capital gains tax rates , and property income tax '' . Globalpropertyguide.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` Taxation and Investment Guides : Bahamas Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ , Bahamas Tribune http://tribune242.com/news/2018/may/30/budget-vat-rise-75-percent-12-percent/ , retrieved 2018 - 06 - 30 Missing or empty title = ( help ) ^ Jump up to : `` Revision , skat og rådgivning KPMG DK '' ( PDF ) . Kpmg.dk . Retrieved 2013 - 02 - 04 . ^ Jump up to : `` Tax rates tool test page '' . KPMG. 10 November 2017 . Jump up ^ Form 2290 Jump up ^ `` Taxation and Investment Guides : Bahrain Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . ^ Jump up to : `` FITA '' . FITA . Retrieved 2013 - 02 - 04 . Jump up ^ `` De vennootschapsbelasting vanaf 2018 '' . Retrieved 2018 - 07 - 22 . Jump up ^ `` Belastingschijven '' . Retrieved 2018 - 07 - 22 . Jump up ^ EYGM Limited ( April 2018 ) . `` 2018 Worldwide Corporate Tax Guide '' ( PDF ) . EY Worldwide Corporate Tax Guide : 173 . Jump up ^ `` Ministry of Finance Royal Government of Bhutan '' . Mof.gov.bt . Retrieved 2013 - 02 - 04 . ^ Jump up to : http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf Jump up ^ `` IRPF ( Imposto sobre a renda das pessoas físicas ) '' . Receita Federal . Jump up ^ `` International VAT and GST rates 2018 - Avalara VATLive '' . Jump up ^ Gaziano , Todd F. `` Index of Economic Freedom '' . Heritage.org . Archived from the original on 2008 - 12 - 16 . Retrieved 2013 - 02 - 04 . Jump up ^ Agency , Canada Revenue . `` Corporation tax rates -- Canada.ca '' . www.cra-arc.gc.ca . Jump up ^ Agency , Canada Revenue . `` Canadian income tax rates for individuals -- current and previous years -- Canada.ca '' . www.cra-arc.gc.ca . Jump up ^ Agency , Canada Revenue . `` Line 300 -- Basic personal amount -- Canada.ca '' . www.canada.ca . Jump up ^ `` Revenu Québec -- Income Tax Rates '' . www.revenuquebec.ca . Jump up ^ Agency , Canada Revenue . `` Canadian income tax rates for individuals -- current and previous years -- Canada.ca '' . www.cra-arc.gc.ca . Jump up ^ `` International Tax Canada Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 27 May 2017 . ^ Jump up to : `` International Tax Cayman Islands Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 30 May 2017 . Jump up ^ Duncan , Charles ( 23 June 2016 ) . `` 18 - month budget : Gov 't revenue tops $1.2 B '' . Cayman Compass . Retrieved 30 May 2017 . ^ Jump up to : `` Financial Freedom in Central African Republic '' . FinancialFreedomIndex.com . Archived from the original on 2015 - 06 - 22 . Retrieved 2015 - 05 - 22 . Jump up ^ `` Servicio de Impuestos Internos '' ( in Spanish ) . Sii.cl . Retrieved 2013 - 02 - 04 . - For corporate tax : rate of 20 % introduced by Law 20630 ( 27 September 2012 ) , in force from 1 January 2013 . Jump up ^ `` Preguntas Frecuentes '' . www.sii.cl . Jump up ^ `` Archived copy '' . Archived from the original on 2015 - 02 - 27 . Retrieved 2014 - 05 - 14 . CS1 maint : Archived copy as title ( link ) Jump up ^ `` THE CHILEAN INCOME TAX SYSTEM '' . www.sii.cl . Jump up ^ `` Sii Servicio de Impuestos Internos '' . www.sii.cl ( in Spanish ) . Retrieved 2018 - 09 - 16 . Jump up ^ Zhao , Wenpei. `` 2015 最新 个人 所得税 税率 表 及 计算 方法 ( 图 ) '' . 中国 河南 网 . Retrieved 2016 - 08 - 27 . Jump up ^ KPMG . `` China -- Income Tax '' . KPMG . Retrieved 2016 - 08 - 27 . Jump up ^ `` Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales '' , ARTÍCULO 240 -- TARIFA GENERAL PARA PERSONAS JURÍDICAS Retrieved 2017 / 12 / 01 ^ Jump up to : `` Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales '' , ARTICULO 241 . TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES Retrieved 2017 / 12 / 01 Jump up ^ EYGM Limited ( April 2018 ) . `` 2018 Worldwide Corporate Tax Guide '' ( PDF ) . EY Worldwide Corporate Tax Guide . 342 . Jump up ^ EYGM Limited ( April 2018 ) . `` 2018 Worldwide Corporate Tax Guide '' ( PDF ) . EY Worldwide Corporate Tax Guide : 346 . Jump up ^ `` Archived copy '' . Archived from the original on 2011 - 11 - 12 . Retrieved 2011 - 11 - 13 . CS1 maint : Archived copy as title ( link ) Jump up ^ `` beograd.com -- Strana nije nađena '' . Emg.rs. 2011 - 02 - 14 . Archived from the original on 2012 - 03 - 02 . Retrieved 2013 - 02 - 04 . Jump up ^ `` Ley 113 Gaceta de Cuba '' ( PDF ) . Archived from the original ( PDF ) on 2013 - 07 - 17 . Retrieved 2014 - 03 - 15 . Jump up ^ `` Tax System -- EURAXESS Czech Republic '' . Euraxess . Archived from the original on September 5 , 2015 . Retrieved August 25 , 2015 . Jump up ^ `` Czech Republic Highlights 2015 '' ( PDF ) . Deloitte . Archived from the original ( PDF ) on September 9 , 2015 . Retrieved August 25 , 2015 . ^ Jump up to : `` AGN Tax Brochure -- 2016 Corporate Tax -- A European Comparison '' ( PDF ) . AGN International . Retrieved 2016 - 10 - 13 . Jump up ^ `` Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení '' . www.cssz.cz . Retrieved 2018 - 10 - 03 . Jump up ^ `` VAT LiveInternational VAT and GST rates VAT Live '' . VAT Live . Retrieved 2013 - 03 - 24 . Jump up ^ `` SKAT : Income tax rates '' . Skat.dk . Archived from the original on 2013 - 02 - 20 . Retrieved 2013 - 02 - 04 . ^ Jump up to : `` Gældende skattesatser '' . Jump up ^ `` Kommuneskatteprocenter og grundskyldspromiller - Top 20 - 2018 - Skatteministeriet '' . www.skm.dk . Jump up ^ `` Income Tax law in Egypt '' . Incometax.gov.eg . Retrieved 2013 - 02 - 04 . Jump up ^ http://www.investmentfiji.org.fj/resources/uploads/embeds/file/2016%20INCENTIVE%20BROCHURE.pdf Jump up ^ `` Finland Ministry of Finance '' . Archived from the original on 2013 - 06 - 19 . Retrieved 2014 - 02 - 07 . Jump up ^ `` Archived copy '' . Archived from the original on 2014 - 07 - 14 . Retrieved 2014 - 07 - 17 . CS1 maint : Archived copy as title ( link ) Jump up ^ https://www.vero.fi/download/Luettelo_kuntien_ja_seurakuntien_tuloveroprosenteista_vuonna_2014/%7B388C6584-0062-4100-AEE3-57756815094E%7D/8895 Jump up ^ `` Income tax '' . Your Europe -- Citizens . Retrieved 2017 - 03 - 24 . Jump up ^ `` Taxation '' . Jump up ^ `` Guyana Highlights 2013 '' ( PDF ) . Deloitte . Retrieved 2013 - 05 - 17 . Jump up ^ `` 2017 Worldwide Corporate Tax Guide '' . www.ey.com . Jump up ^ http://taxsummaries.pwc.com/ID/Guernsey-Corporate-Other-taxes Jump up ^ `` 2008 -- 09 Budget -- Tax Concessions '' . Ird.gov.hk . Archived from the original on 2013 - 03 - 14 . Retrieved 2013 - 02 - 04 . Jump up ^ `` Tax Rates '' . www.incometaxindia.gov.in . Retrieved 10 January 2018 . Jump up ^ `` https://www.incometaxindia.gov.in/charts%20%20tables/tax%20rates.htm '' . www.incometaxindia.gov.in . Retrieved 2018 - 05 - 21 . External link in title = ( help ) Jump up ^ `` GST for GOODS '' ( PDF ) . Archived from the original ( PDF ) on 2017 - 07 - 08 . Jump up ^ `` GST for Service '' ( PDF ) . Archived from the original ( PDF ) on 2017 - 07 - 08 . Jump up ^ `` Israel dangles tax cuts to attract multinationals '' . Jump up ^ Temple - , Patrick ( March 2012 ) . `` US displacing Japan as No 1 for highest corp taxes '' . Reuters . Retrieved 2013 - 05 - 17 . Jump up ^ `` Japan to cut corporate tax rate to 29.74 percent in two stages : sources '' . Reuters . December 2015 . Retrieved 2016 - 07 - 28 . Jump up ^ Jersey , States of . `` Taxation in Jersey '' . www.gov.je . Jump up ^ Jersey , States of . `` Taxation in Jersey '' . www.gov.je . ^ Jump up to : `` Tax law enforcement system korea ( nts.go.kr ) '' section 3 Jump up ^ 이세원 ( 4 December 2017 ) . `` 여야 , 소득세 법 개정안 은 ' 그대로 ' ... 최고 세율 42 % 로 상향 '' . Jump up ^ Publications , USA International Business ( 1 May 2002 ) . `` North Korea : Investment & Business Guide '' . Int'l Business Publications -- via Google Books . Jump up ^ `` Company income tax '' . Jump up ^ `` Income tax '' . Your Europe -- Citizens . Jump up ^ Baltic Legal the law service in Baltic states Baltic Legal , 6 August 2012 Jump up ^ `` Liechtenstein capital gains tax rates , and property income tax '' . Globalpropertyguide.com. 2012 - 11 - 20 . Retrieved 2013 - 02 - 04 . Jump up ^ `` Liechtenstein Economy : Population , GDP , Inflation , Business , Trade , FDI , Corruption '' . Heritage.org . Retrieved 2013 - 02 - 04 . ^ Jump up to : `` Lohnsteuer -- Liechtenstein Wirtschaft '' . www.liechtenstein-business.li . Retrieved 2018 - 03 - 29 . Jump up ^ `` Mehrwertsteuergesetz 2009 '' ( PDF ) . Jump up ^ `` Taxation and Investment Guides : Lithuania Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ `` Administration des contributions directes du Grand - Duché de Luxembourg : Tarif applicable aux personnes physiques ( impôt sur le revenu ) '' . Administration des Contributions Directes . Retrieved 2013 - 03 - 27 . Jump up ^ `` Paramètres sociaux -- CCSS '' . Centre commun de la sécurité sociale . Retrieved 2013 - 03 - 27 . ( 50 % maladie , 100 % dépendance , 50 % pension ) Jump up ^ http://taxsummaries.pwc.com/ID/Macau-Corporate-Other-taxes Jump up ^ `` KWSP -- Home -- KWSP '' . www.kwsp.gov.my ( in Malay ) . Retrieved 2017 - 09 - 06 . Jump up ^ `` EPF -- Contribution Rate -- KWSP '' . www.kwsp.gov.my ( in Malay ) . Retrieved 2017 - 09 - 06 . Jump up ^ `` Rate Of Contributions '' . Archived from the original on 2017 - 09 - 07 . Retrieved 2017 - 09 - 06 . Jump up ^ ( PDF ) http://mysst.customs.gov.my/assets/document/GST%20(REPEAL)%202018%20Appointment%20Of%20Date%20Of%20Coming%20Into%20Operation.pdf . Missing or empty title = ( help ) Jump up ^ `` Maldives Inland Revenue Authority '' . MIRA . Retrieved 2013 - 02 - 04 . Jump up ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf Jump up ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf Jump up ^ `` Lowtax -- Global Tax & Business Portal -- Personal Taxation -- Income Tax '' . www.lowtax.net . Jump up ^ `` Taxation and Investment Guides : Mexico Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ https://monitorul.fisc.md/editorial/edinaya-stavka-podohodnogo-naloga-s-fizicheskih-lic.html Jump up ^ `` Monaco capital gains tax rates , and property income tax '' . Globalpropertyguide.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` Monaco Tax System . Monte Carlo Tax Haven '' . Yourmonaco.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` Montenegro Corporate Tax Law '' . ^ Jump up to : `` Invest in Montenegro -- MIPA -- Montenegrin Investment Promotion Agency '' . Archived from the original on 2013 - 12 - 03 . Jump up ^ `` Montenegro - Income Tax '' . KPMG. 26 February 2018 . ^ Jump up to : `` code générale des impots ( 2017 ) '' ( PDF ) . ^ Jump up to : `` Namibia Tax Reference and Rate Card 2017 '' ( PDF ) . PriceWaterhouseCoopers Namibia . PWC Namibia . Retrieved 2018 - 05 - 08 . Jump up ^ `` New income tax slab introduced '' . 30 May 2018 . Jump up ^ eKantipur.com Archived July 12 , 2007 , at the Wayback Machine . Jump up ^ `` Nederlandse Belastingschijven voor 2013 '' . www.belastingschijven.net . Jump up ^ `` Archived copy '' . Archived from the original on 2014 - 04 - 17 . Retrieved 2014 - 04 - 20 . CS1 maint : Archived copy as title ( link ) Jump up ^ `` Weekly and fortnightly PAYE deduction tables 2017 ( IR 340 ) '' ( PDF ) . Inland Revenue Department . April 2009 . Retrieved 2009 - 04 - 28 . Jump up ^ `` Doing Business in New Caledonia : Corporate Taxation '' . PriceWaterhouseCoopers International Ltd. 2011 . Jump up ^ `` Doing Business in New Caledonia : Personal Taxation '' . PriceWaterhouseCoopers International Ltd. 2011 . Jump up ^ `` Main features of the Government 's tax programme for 2011 '' . Ministry of Finance . 5 October 2010 . ^ Jump up to : `` Skattesatser 2018 '' . regjeringen.no ( in Norwegian ) . Jump up ^ `` '' Taxation and Investment Guides : Oman Highlights 2013 '' Deloitte & Touche '' ( PDF ) . Jump up ^ `` International Tax Oman Highlights 2017 '' ( PDF ) . Jump up ^ `` Corporate Tax Rates 2012 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . ^ Jump up to : `` Revoluţia fiscală - Guvernul a adoptat ordonanţa de urgenţă care modifică esenţial Codul Fiscal / Mesajul lui Tudose : S - au inflamat nişte multinaţionale / Sindicatele sesizează Avocatul Poporului '' . Jump up ^ `` О страховых взносах в Пенсионный фонд Российской Федерации , Фонд социального страхования Российской Федерации , Федеральный фонд обязательного медицинского страхования ( с изменениями на 19 декабря 2016 года ) ( утратил силу с 01.01. 2017 на основании Федерального закона от 03.07. 2016 N 250 - ФЗ ) , Федеральный закон от 24 июля 2009 года No 212 - ФЗ '' . docs.cntd.ru . Retrieved 2017 - 12 - 22 . 1 ) Пенсионный фонд Российской Федерации -- 26 процентов ; 2 ) Фонд социального страхования Российской Федерации -- 2 , 9 процента ; 2.1 ) Фонд социального страхования Российской Федерации -- 1 , 8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства , временно пребывающих в Российской Федерации ... ; 3 ) Федеральный фонд обязательного медицинского страхования -- с 1 января 2012 года -- 5 , 1 процента Jump up ^ `` Meet the Locals and learn about life on the Island of Sark -- Sark Island Tourism '' . 31 August 2011 . Jump up ^ International Tax and Business Guides -- Economic Data -- Statistics -- Tax -- EIU -- The Economist -- Foreign Investment -- Deloitte Touche Tohmatsu Jump up ^ `` Archived copy '' ( PDF ) . Archived from the original ( PDF ) on 2013 - 03 - 19 . Retrieved 2013 - 02 - 04 . CS1 maint : Archived copy as title ( link ) Jump up ^ Corporate tax law ( Serbian ) + 10 % on withdrawal Jump up ^ `` Закон о порезу на доходак грађана '' . Jump up ^ ( 1 ) Jump up ^ `` Tax rates & tax exemption schemes '' . Inland Revenue Authority of Singapore . Retrieved 2014 - 08 - 05 . Jump up ^ `` Tax licence passes ; a tax rate cut to 22 % '' . 2013 - 12 - 09 . Retrieved 2014 - 01 - 20 . Jump up ^ `` Slovakia -- Proposed increases to corporate , individual income tax rates '' . Retrieved 2013 - 03 - 25 . Jump up ^ `` South Africa budget '' . Retrieved 2013 - 02 - 04 . Jump up ^ `` South Africans to pay higher VAT for first time in two decades '' . Fin24 . Retrieved 2018 - 02 - 21 . Jump up ^ EYGM Limited ( April 2018 ) . `` 2018 Worldwide Corporate Tax Guide '' ( PDF ) . EY Worldwide Corporate Tax Guide : 1527 . Jump up ^ `` Belopp och procent inkomstår 2013 Skatteverket '' . Skatteverket.se . Retrieved 2013 - 02 - 04 . Jump up ^ `` Totala kommunala skattesatsen ökar marginellt 2017 '' . scb.se. 2016 - 12 - 15 . Retrieved 2017 - 11 - 29 . Jump up ^ `` Kommunal och statlig inkomstskatt '' . skatteverket.se. 2016 - 12 - 03 . Retrieved 2017 - 11 - 29 . Jump up ^ `` VAT rates Sweden -- Skatteverket '' . Skatteverket.se. 2010 - 01 - 23 . Retrieved 2013 - 02 - 04 . Jump up ^ Pevzner , Alex ( 2010 - 05 - 28 ) . `` Taiwan Cuts Corporate Income Tax To 17 % '' . Online.wsj.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` 營業稅 試算 '' . 財政 部 稅務 入口 網 ( in Chinese ) . Retrieved 8 July 2016 . Jump up ^ EYGM Limited ( April 2018 ) . `` 2018 Worldwide Corporate Tax Guide '' ( PDF ) . EY Worldwide Corporate Tax Guide : 1629 . Jump up ^ EYGM Limited ( April 2018 ) . `` 2018 Worldwide Corporate Tax Guide '' ( PDF ) . EY Worldwide Corporate Tax Guide : 1633 . Jump up ^ `` 18 '' . 1 January 2016 . Jump up ^ `` Corporate Income Tax Rates around the World , 2015 -- Tax Foundation '' . 1 October 2015 . ^ Jump up to : ( 2 ) Archived April 10 , 2009 , at the Wayback Machine . Jump up ^ `` HM Revenue & Customs Budget 2008 Press Notice PN02 '' ( PDF ) . Hmrc.gov.uk. 2011 - 06 - 28 . Retrieved 2013 - 02 - 04 . Jump up ^ https://www.cchdaily.co.uk/budget-2017-corporation-tax-rate-cut-19 Jump up ^ `` Income Tax rates and Personal Allowances '' . GOV.UK . Retrieved 2018 - 09 - 03 . Jump up ^ `` HM Revenue & Customs : Income tax rates and Allowances 2012 -- 13 and 2013 -- 14 '' . Hmrc.gov.uk . Retrieved 2013 - 02 - 04 . Jump up ^ `` Directgov -- Value Added Tax '' . Direct.gov.uk. 2013 - 01 - 09 . Retrieved 2013 - 02 - 04 . Jump up ^ Bankrate.com. `` 2017 - 2018 Tax Brackets Bankrate.com '' . Bankrate . Retrieved 2018 - 07 - 16 . Jump up ^ `` State Individual Income Tax Rates and Brackets for 2016 - Tax Foundation '' . Tax Foundation . 2016 - 02 - 08 . Retrieved 2018 - 07 - 16 . Jump up ^ `` Department of Planning & Investment _ DPI '' . Dpi.hochiminhcity.gov.vn . Archived from the original on 2010 - 08 - 28 . Retrieved 2013 - 02 - 04 . Jump up ^ `` Taxation and Investment Guides : BVI Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ `` Taxation and Investment Guides : Yemen Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . External links ( edit ) State Business Tax Climate Index Rankings , 2003 -- 2008 in the U.S. , Tax Foundation OECD Comparison of Wage Taxes ( top combined marginal individual tax rates ) , Tax Foundation European VAT Rates IBFD , Your Portal to Cross-Border Tax Expertise Paying Taxes -- World Bank <Th_colspan="2"> hide Lists of countries by financial rankings Trade Account balance % of GDP Exports net per capita Imports Trade - to - GDP ratio Tariff rate Leading trade partners Investment FDI received past FDI abroad GFI Funds Forex reserves Forex reserves ( ex . gold ) Gold reserves Sovereign wealth funds Pension funds Creditor nations Debtor nations Budget and debt Government budget PPP % of GDP Credit rating External debt Public debt future Income and taxes Tax rates Tax revenue Wage average median minimum Bank rates Central bank interest rate Commercial bank prime lending rate Currency Exchange rates to US $ Inflation rate Other Financial Development Index Corporate governance Development aid Ease of doing business Employment / Unemployment Financial assets Wealth <Td_colspan="2"> Lists of countries by GDP rankings List of international rankings List of top international rankings by country Lists by country Retrieved from `` https://en.wikipedia.org/w/index.php?title=List_of_countries_by_tax_rates&oldid=865989743 '' Categories : Taxation by country Lists of countries by economic indicator Taxation - related lists Hidden categories : Webarchive template wayback links Pages with citations lacking titles Pages with citations having bare URLs All articles with dead external links Articles with dead external links from September 2015 CS1 Spanish - language sources ( es ) CS1 maint : Archived copy as title Articles with dead external links from September 2017 Articles with permanently dead external links CS1 errors : external links CS1 Malay - language sources ( ms ) CS1 Norwegian - language sources ( no ) Articles with dead external links from February 2013 CS1 Chinese - language sources ( zh ) Articles lacking in - text citations from August 2015 All articles lacking in - text citations Wikipedia introduction cleanup from December 2017 All pages needing cleanup Articles covered by WikiProject Wikify from December 2017 All articles covered by WikiProject Wikify Articles with multiple maintenance issues All articles with unsourced statements Articles with unsourced statements from September 2009 Articles with unsourced statements from September 2010 Articles with unsourced statements from July 2012 Talk Contents About Wikipedia 한국어 Монгол Nederlands اردو 中文 Edit links This page was last edited on 27 October 2018 , at 14 : 46 ( UTC ) . 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