List of countries by tax rates

"State tax" redirects here. For taxes in the United States, see State tax levels in the United States.

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

Methodology

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

Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table isn't 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 don't account for deductions, exemptions, or rebates. The effective rate is usually much lower than the marginal rate. The tax rates given for federations (such as the USA and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Countries

Country Corporate tax Individual (min) Individual (max) [1] Payroll tax (usually reduces taxable income) VAT or GST or Sales tax
For more detailed VAT rates see VAT rates
 Afghanistan[2] 20% 10% $3,500 to $27,000 20% above $27,000 N/A 2% to 5%[3]
 Albania[2] 15% 0% 23% N/A 20%[3]
 Alderney 10% 20% N/A 12% (employer and employee combined)[4] N/A
 Algeria[5] 23% 0% 35% N/A 17%[3] or 14% or 7%[6]
 Andorra 10%[7] 0% 10% N/A 4.5% or 1%[8]
 Angola[2] 35% 0% 17% N/A 10%[3]
 Argentina 9 to 35% 9% 35% 44% (Employee 17% Employers 21/27%) [9] 21%[3]
 Armenia[2] 20% 24.4% 36% 36% 20%[3]
 Aruba[2] 28% 7%[10] 58.95%[10] N/A 1.5% tax on turnover[11]
 Australia[12][13] 28.5%–30%[Note A] 0% 49%[Note B] 4.75%-6.85% (varies by state/territory)[14][15] 10% GST (0% on essential items)[16]
 Austria[2] 25%[17] 0% 50% N/A 20%[3]
 Azerbaijan[18] 20% 14% 25% N/A 18%[3]
 Bahamas[19] 0%[20] 0% 0% 9.8%[21] 7.5%
 Bangladesh[2] 27.5%[22] 0% 25% N/A 15%[3]
 Barbados[23] 25% 25% 38% 21.35% (Employee 10.1% Employers 11.25%) on first BBD$4360/month of income [24] 17.5%[3] (hotel accommodation 7.5%)
 Bahrain 0%[25] 0% 0% 0% N/A
 Belarus[5] 18% 13% 17% 35% 20%[3] or 10%
 Belgium[2] 33.99% 0% 64% (max of federal+local) 55%(federal)+ 0%-9% (local) 37.84% 21%[3] - 12% (restaurants) - 6% (essential and selected goods)
 Benin 35% 10% 35% N/A 18%[3]
 Bhutan 30% 0% 25%[26] N/A N/A
 Bolivia 25% 0% 25% 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) 13%[3] (VAT) – multiple rates (ICE: Consumption of specific products)
 Bosnia and Herzegovina 10%[27] N/A 5% FBiH, 0–15% RS[27] 33.76% FBiH, 42–57% RS[27] 17% FBiH and RS[3][27]
 Botswana 22% 0% 25% N/A 12%
 Brazil[2] 34% 0% 27.5% 31% 17% to 25% [28]
 Brunei 20% 0% 0% 8.5% (between the 5% Employee Provident Fund (Tabung Amanah Pekerja TAP) and 3.5%

Supplemental Contributory Pension (SCP)

 N/A[3]
 Bulgaria 10% 10% 10% 31% [29] 20%[3]
 Burkina Faso 27.5% 2% 30% N/A 18%[3]
 Burundi[30] 35% 0% 35% N/A 18%[3]
 Cambodia 20% 0% 20% N/A 10%[3]
 Cameroon[5] 38.5% 10% 35% N/A 19.25%
 Canada[31] 15% federal + 11-16% provincial[32] 0% (federal) + 0% (provincial) 50% + Surcharge taxes (Varies) (15%-29% federal + 5%-21% provincial + $0–$900CDN Health Premium + Surcharge Taxes)[33][34][35] 9.9%, split equally between the employee and the employer up to a maximum of $2,479.95 each (CPP)[36] + 1.88%[37] up to a maximum of $930.60, with the employer contributing 1.4 times that amount, 2.632%, up to a maximum of $1,302.84[38] (Employment Insurance EI) + varied % of Income Tax (CIP) 5% (federal GST) with exemptions for small-businesses[39] + 0%-10% (PST)[3]
 Cape Verde 25% N/A N/A N/A 15%[3]
 Cayman Islands 0%[40] 0% 0% 5-10% (A 5% pension minimum withholding is paid by the employee, with an additional 5% matched by the employer on the first 60,000.00 dollars)[41] 7% Stamp Duty one time tax on property, 22-42% Import duty varies based on import types.[42]
 Central African Republic 30%[43] N/A 50%[43] N/A 19%[3]
 Chile[44] 24%[45] (on distributed profits, deductible from personal income taxes[46][47]) 0% 40% 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit or ceiling) 19%[3]
 China[2] 25% 5% 45% N/A 17% with many exceptions[3]
 Colombia[5] 33% 0% 33% N/A 16%[3]
 Costa Rica 30% 0% 25% 9% social security charge. 13%[48]
 Croatia[5] 20% 12% 40% 37.2% (nationwide)[49]
0–18% (local)		 25%[50] (0% on books and some foods)
 Cuba[51] 30% 15% 50% N/A 2.5% to 20%[3]
 Cyprus[2] 12.5% 0% 35% 6.8% 19%[3] (5% or 0% for certain goods)
 Czech Republic[52][53] 19% 15% 22% 41.5, 28% (social security) + 13.5% (healthcare insurance) 21%[54] or 15% (certain goods)
 Denmark[55] 23.5% 29.68% (2015)[56] (first USD $7,760 pro anno is deductible) 47.794% (2015)[56] 8% (2015)[56] 25%
 Dominican Republic 27% 0% 25% 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) 18%
 Egypt[57] 25% 10% 20% N/A 10% (standard), 25% (luxury goods), 0% (exports)[58]
 El Salvador 30% 0% 30% N/A 13%
 Estonia[2] 0% 20% 20% 33% 20% or 9%
 Finland 20%[59] 7.71%

(7.71% social security,[60] no national[61] or municipal[62] taxes for income no more than 2 930 €)

 61.96% (31.75% national[61]

16.5-22.5% municipal[63]
7.71% social security[60])

 20.64% (average)[60] 24%
14% (food and fodder)
10% (e.g. accommodation and culture)
 France[2] 33.33% 5.5% (first €5,875 pro anno is deductible) 45% 66% 20.0% or 7% or 5.5% or 2.1%
 Gabon 35% 5% 35% 2.6% 18%
 Gambia 31% 0% 30% N/A N/A
 Germany 29.65%[22] 14% (first €8,354 pro anno is deductible) 45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) 19% or 7% (e.g. food)
 Georgia[5] 15% 20% 20% N/A 18%
 Gibraltar 10% 17% 40% N/A 0%
 Greece Year 1:
58% (net profit <€50,000)
66% (net profit >€50,000)
Year 2+:
29% (net profit <€50,000)
33% (net profit >€50,000)		 22%
(€2,100 Tax Deducted if Income <€21,000)		 42% 44% 23%,[3] 13% (Health and other services) and 6.5% for tourism and Medicine. For islands away from the mainland the rates are 16%, 9% and 5%.
 Guatemala[5] 25% 5% 7% 17.5% (Social Security, Recreation and Technical Training Institutes) 12%
 Guyana[64] 30% N/A 33⅓% N/A 16% or 0%
 Guernsey 10% 20% N/A 12% (employer and employee combined)[4] N/A
 Hong Kong[65] 16.5% 0% 15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income[66] 5%
 Hungary 19% 16% 16% 34.5% (2013) 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.)
 Iceland[5] 20% 37.3% (first USD $12,680 pro anno is deductible) 46% 6% 24% or 12%
 India 30%[67] 0% 30% 2-12.5% 5.5%-14.5%
 Indonesia 25% 5% 30% N/A 10%
 Iran 25% 0% 35% 35%-15% 1.5-10% depending on item
 Ireland 12.5% 20% (first €1,650 pro anno is deductible) 40% 0%-11% 23% Goods
9%-13.5% Services
0% certain items of food
 Isle of Man 0% 10% 20% 23.8% (combined) [68] 20%, 5% on Home Renovations
 Israel 25% [69] 11.5% 50% 10%-52% 17% on all the products and services (except for vegetables and fruits).
 Italy 27.5% 23% 43% 39%[70] page 19 22% or 10% or 4% (food, books)
 Jamaica 33.3% Large companies 25% Small Private companies 0% 25% on income over J$592,800 25% on income over J$592,800 Plus Ed. Tax 2.25% on Statutory Income, NHT 2% on gross Income & NIS (social security) 2.5% on Income up to J$1.5M %, SCT varies up to 20%
 Japan[71] 38.01% 5% 50% (40% national + 10% local) 25.63% 8% (consumption)
 Jersey[2] 0% 0% 20% up to £625,000, 1% above £625,000 6% 5%[72]
 Jordan[5] 20% 0% 14% N/A 16% (GST)
 Kazakhstan[5] 20%[22] 10% 10% (for residents), 15% (for non-residents) 11% 12%
 Kenya 30%[22] 10% 30% citizens, 35% foreigners N/A 16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax
 Kuwait 0% 0% 0% N/A 16%
 South Korea[5] 24.2%[22] 6% + 1.8%[73] 38%[74] + 11.4%[73] N/A 10%
 North Korea[75] 25% 0% 20% N/A 2% to 4%
 Latvia[76] 15% 24% (flat tax rate) 24% 35.09% 21%[77]
 Lebanon[5] 15% 2% 20% N/A 10%
 Liechtenstein[78][79] 12.5% 1.2% 17.82% 11.6% 3.6%-7.6%, (lodging services additional 2.4%)
 Lithuania 15%[80] 0% 15% 39.98% 21%
 Luxembourg 28%[81] 6% 52.45% total: 40%[82] + 12.45% social security charges[83] N/A 17%
 Macau[2] 12% 0% 12% N/A N/A
 Macedonia[2] 10% 10% (flat tax rate) 10% N/A 18% or 5%
 Malaysia[2] 25% 0% 26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf 0-6% [84]
 Maldives[85] 8%-15%[86] N/A N/A N/A 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[87]
 Malta 35%[22] 0% 35% N/A 18%
 Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[88] N/A 2-4%
 Mauritius 15% 15% (flat tax rate) 15% N/A 15%
 Mexico[2] 30%[89] 1.92% 35% 35% 16%
 Moldova[2] 12% 7% 18% N/A 20%
 Monaco 33.33% 0%[90] N/A 38%-54%[91] 19.6%-5.5%[92]
 Mongolia 10% 10% 10% N/A 10%
 Montenegro 9%[93][94] 9% (first EUR 720)[94] 15%[94] N/A 19%[94]
 Morocco 30%[22] 0% 38% N/A 20%
   Nepal 20% 15%, 1% Social Security Tax Mandatory 25%[95] N/A 13%[96]
 Netherlands 25% 36.25% (first €2,103 pro anno is deductible) 56%[97] + reduction of deductions (arbeidskorting and general korting) N/A 21% (6% for essential and selected goods)
 New Zealand 28% 10.5%[98] 33%[99] N/A 15% GST
 New Caledonia[100] 30% 0% 25% on local income of non-residents

40%[101]

 N/A
 Nigeria 30% 7% 24% N/A 5%
 Norway[102] 25%[103] 0% 46.9%[104] (includes 8.2% pension contribution) 0%-14.1% 25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms)
 Oman 12%[105] 0% 0% 21% [106] 0%
 Pakistan 35% 7.5% 35% N/A 0% or 17% (basic food items)
 Palestine 15% 5% 15% N/A 14.5% (VAT)
 Panama[5] 25% 0% 27% N/A 7% or 0%
 Paraguay 10% 8% 10% N/A 10%
 Peru[5] 30% 0% 30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)
 Philippines 30% 5% 32% N/A 12% or 7% or 0%

(in some cases, foreign investors are zero-rated)

 Poland[2] 19% 0% 32% (or optional 19% flat rate for self-employed) 41.11% 23% or 8% or 5%
 Portugal[2] 25% 14.5% 48% 34.75% 23%, 13%, 6%

Madeira, Açores: 15%, 9%, 4%

 Puerto Rico 20%[107] 0% (16% Proposed from March 2015) 33.34% Participates in US Federal Social Security system, payroll taxes are at same US rates 11.5%
 Qatar[2] 10% 0% 0% 0% 0%
 Romania 16% (3% revenue for micro-entities[108]) 16% (flat tax rate) 16% (+ 6.5% CASS + 10,5% CAS for self-employed ) 22.75-23.45%(+5-10% for special works) 20% or 9% (food,medicines, books, newspapers, hotel ...), or 4%[5]
 Russia[2] 20% 13% (flat) 13% (for residents), 30% (for nonresidents) 30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter 0-18% (reduced rates for certain goods, no VAT for SME except for imports activities)
 San Marino 17% 12% 50% 29% 17% on imported goods. There is no VAT registration inside San Marino.
 Sark 0%[109] 0% - There are taxes on property and personal capital (max £5,760). 0% 0% 0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island.
 Saudi Arabia[110] 0% 0% (foreigners)
Zakat 2.5% on capital assets (natives)		 0% (foreigners)
Zakat 2.5% on capital assets (natives)		 22% Social security (Saudi nationals), 0% required for foreigners (although all employers are required to buy healthcare that costs $1300–1750 per employee). 0%
 Senegal[5] 25% 0% 50% N/A 20%
 Serbia[111] 15%[112] 10% 25% (additional contributions for state health, pension and unemployment funds)[113] 35.8%[114] 20%[115] or 8% or 0%

(reduced rates are for certain goods)

 Singapore 17%[116] 0% 22% 11.5 to 36% (To Central Provident Fund, rates are for monthly wages greater or equal to S$750)[117] 7% (GST)
 Slovakia 22%[118] 19% 25%[119] 30% tax including mandatory social security tax and health care tax 20% 10% on medication and books
 Slovenia[2] 17% 16% 50% 0% (abolished) 22% or 9.5%
 South Africa 28%[120] 0% 41% 18 - 40% 14%
 Spain[2] 25% 20% (first €5,151 pro anno is deductible) 49% 36.25% 21%, 10% & 4%
 Sri Lanka[2] 15% - 30%[22] 0% 15% (If annual income is more than 2.5m LKR) N/A 0% or 8% or 12%
 Swaziland 27.5% 33% 33% N/A 14%
 Sweden 22%[121] 31% (first USD $2,690 pro anno is deductible) 59.7%[122][123] 31.42%[124] 25% or 12% or 6%[125]
  Switzerland[5] 17.92%[22] 0% 13.2% (federal) N/A 8.0% or 3.8% or 2.5%
 Syria[2] 22% 5% 15% N/A N/A
 Taiwan[2] 17%[126] 6% 45% N/A 5%
 Tanzania 30% 15% 30% N/A N/A
 Thailand 20% 0% 35% 5%-35% 7%
 Trinidad and Tobago 25% 0% 25% N/A 15%
 Tunisia[5] 30% 0% 35% N/A 18% or 12% or 6%
 Turkey[2] 20% 15% 35% 40%-35% 18% or 8%(e.g. clothing) or 1%(certain food)[3]
 Ukraine[5] 18% 0% (base tax rate 20%) 30% (base tax rate 20%) 20%; also possible 2%-49.7% (mandatory contribution to the State Pension Fund paid by employer called United social contribution) 20% or 7% or 0%
 United Arab Emirates[5] 0% (Taxation to be introduced)[Note C][127][128] 0%[129] 0%[129] N/A N/A
 United Kingdom[130] 20% [131] 0%, 20%

(personal allowance of £10,600 for most people)[132]

 45%[133] 0%-25.8% (National Insurance) 20% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[134]
 United States 35% + 0-12% State/Local[22] 0% (federal) + 0% (state) +
0%-3% (local)		 55.9% (Fed + State + Local) 39.6% (Max Fed. Tax) 10%-39.6% (federal)[135] +
0%-13.3% (state)[136] +
0%-3% (local)
 15.3%-19.1%
(12.4%) (federal social security) +
2.9%-3.8% (federal medicare) +
0%-2% (state) +
0%-2% (local) +
0%-11.725% (state and local)
 Uruguay[5] 25% 0% 30% N/A 22% (basic) or 11% (minimum) or 0% (extent)
 Uzbekistan[5] 8% 7.5% 22% N/A 0–20%
 Venezuela[5] 34% 6% 34% N/A 8%–10%/12%
 Vietnam[2] 20% 5% 35%[137] N/A 10%
 British Virgin Islands 0%[138] 0% 0% 10%-14% N/A
 Yemen 20%[139] 10% 15% N/A 2%
 Zambia 35% 10% 30% N/A 17.5%

Notes

See also

Wikimedia Commons has media related to Marginal tax rates.

References

  1. ↑ http://www.heritage.org/index/explore?view=by-variables
  2. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 "Revision, skat og rådgivning | KPMG | DK" (PDF). Kpmg.dk. Retrieved 2013-02-04.
  3. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. Retrieved 2013-02-04.
  4. 1 2 Social Security contributions on Guernsey
  5. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 "FITA". FITA. Retrieved 2013-02-04.
  6. ↑ "Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information". Fita.org. Retrieved 2013-02-04.
  7. ↑ Tremlett, Giles (2011-12-27). "Andorra gets a taste of taxation". The Guardian (London).
  8. ↑ http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html
  9. ↑ "Tributos Vigentes en la Republica Argentina a Nivel Nacional"
  10. 1 2 "Belastingtabel 2014 inkomstenbelasting/loonbelasting" Servicio di Impuesto
  11. ↑ "Hoeveel BBO moet u betalen?" Servicio di Impuesto
  12. ↑ "PwC Australia - Tax Rates". PriceWaterhouseCoopers. Retrieved August 25, 2015.
  13. ↑ "Growing Jobs and Small Business - tax cuts for small business". Australian Taxation Office. Retrieved August 25, 2015.
  14. ↑ "Payroll Tax Rates and Thresholds". Payroll Tax Australia. Retrieved August 25, 2015.
  15. ↑ "Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)". Nswbusinesschamber.com.au. Retrieved 2013-02-04.
  16. ↑ "GST in Australia". Gstaustralia.com.au. 2000-07-01. Retrieved 2013-02-04.
  17. ↑ "Corporate Tax Rate in Austria". advantageaustria.org. Retrieved 2016-01-18.
  18. ↑ "Taxes rates in Azerbaijan". Taxes.gov.az. Retrieved 2013-02-04.
  19. ↑ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
  20. ↑ "Taxation and Investment Guides: Bahamas Highlights 2013" Deloitte & Touche
  21. ↑ "Contributions Table". The National Insurance Board of The Commonwealth of The Bahamas. 2010-05-11. Retrieved 2011-12-22.
  22. 1 2 3 4 5 6 7 8 9 10 http://www.kpmg.com/global/en/services/tax/tax-tools-and-resources/pages/corporate-tax-rates-table.aspx
  23. ↑ Income Tax and Fiscal Incentives
  24. ↑ http://www.bestaffplus.com/show-article.asp?articleid=1363
  25. ↑ "Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche
  26. ↑ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Retrieved 2013-02-04.
  27. 1 2 3 4 http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
  28. ↑ http://www.vatlive.com/vat-rates/international-vat-and-gst-rates/
  29. ↑ http://skmbg.com/en/tax-information-for-bulgaria/taxation-of-individuals/
  30. ↑ Gaziano, Todd F. "Index of Economic Freedom". Heritage.org. Retrieved 2013-02-04.
  31. ↑ Individual income tax rates, from Canada Revenue Agency official site: . Quebec has a separate income tax system: . Both indicate 2008 individual rates. Retrieved April 22, 2009.
  32. ↑ http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rts-eng.html
  33. ↑ http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/t4032/2014/t4032oc-gnrlnf-eng.html#_Toc337712807
  34. ↑ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial
  35. ↑ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html
  36. ↑ "Contributions to the Canada Pension Plan". Service Canada. Government of Canada. Retrieved 4 April 2015.
  37. ↑ "EI premium rates and maximums". Canada Revenue Agency. Government of Canada. Retrieved 29 March 2015.
  38. ↑ "EI premium rate and maximum". Canada Revenue Agency. Government of Canada. Retrieved 29 March 2015.
  39. ↑ "Quick method of accounting for GST". ca-ab: Taxclinic.ca. Retrieved 2013-02-04.
  40. ↑ "Taxation and Investment Guides: Cayman Islands Highlights 2013" Deloitte & Touche
  41. ↑ http://www.npo.gov.ky/portal/page?_pageid=3602,6722012&_dad=portal&_schema=PORTAL Pension Law
  42. ↑ http://www.dutycalculator.com/dc/188452780/cars-motorcycles/cars-new-petrol/petrol-car-engine-capacity-3000cc-interior-volume-2-4m3/import-duty-rate-for-importing-modified-luxury-cars-from-germany-to-india-is-125/
  43. 1 2 "Financial Freedom in Central African Republic". FinancialFreedomIndex.com. Retrieved 2015-05-22.
  44. ↑ "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.
  45. ↑ http://www.sii.cl/preguntas_frecuentes/renta/001_002_4708.htm
  46. ↑ http://www.sii.cl/portales/inversionistas/imp_chile/impuesto_renta_ing.htm
  47. ↑ http://www.sii.cl/aprenda_sobre_impuestos/estudios/sistemrenta_ingles.htm
  48. ↑ http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/default.aspx
  49. ↑ "Croatia – Taxation". Nationsencyclopedia.com. Retrieved 2013-02-04.
  50. ↑ "beograd.com - Strana nije nađena". Emg.rs. 2011-02-14. Retrieved 2013-02-04.
  51. ↑ "Ley 113 Gaceta de Cuba" (PDF). Retrieved 2014-03-15.
  52. ↑ "Tax System - EURAXESS Czech Republic". Euraxess. Retrieved August 25, 2015.
  53. ↑ "Czech Republic Highlights 2015" (PDF). Deloitte. Retrieved August 25, 2015.
  54. ↑ "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. Retrieved 2013-03-24.
  55. ↑ "SKAT: Income tax rates". Skat.dk. Retrieved 2013-02-04.
  56. 1 2 3 http://www.skat.dk/satser/
  57. ↑ "Income Tax law in Egypt". Incometax.gov.eg. Retrieved 2013-02-04.
  58. ↑ "Sales Tax Law in Egypt". Salestax.gov.eg. Retrieved 2013-02-04.
  59. ↑ "Finland Ministry of Finance". Retrieved 2014-02-07.
  60. 1 2 3 http://www.vero.fi/fi-FI/Tietoa_Verohallinnosta/Tiedotteet/Yritys_ja_yhteisoasiakkaat/Tyonantajan_ja_tyontekijan_elake_ja_vaku%2830518%29
  61. 1 2 http://www.vero.fi/fi-FI/Syventavat_veroohjeet/Henkiloasiakkaan_tuloverotus/Valtion_tuloveroasteikko_2014%2830521%29
  62. ↑ The municipal tax is flat, but the amount of taxable income is always reduced by 2 930 euros. Therefore, if having income of max. 2 930 euros, no municipal tax has to be paid.
  63. ↑ https://www.vero.fi/download/Luettelo_kuntien_ja_seurakuntien_tuloveroprosenteista_vuonna_2014/%7B388C6584-0062-4100-AEE3-57756815094E%7D/8895
  64. ↑ "Guyana Highlights 2013" (PDF). Deloitte. Retrieved 2013-05-17.
  65. ↑ "2008–09 Budget – Tax Concessions". Ird.gov.hk. Retrieved 2013-02-04.
  66. ↑ "Hong Kong direct corporate taxes". Lawandtax-news.com. Retrieved 2013-02-04.
  67. ↑
  68. ↑ Isle of Man Tax Rates
  69. ↑ https://news.google.com/news/story?ncl=dkfIk7p3mxqru0MH7AFMVCkbLAmFM&q=israel+corporate+tax+rate&lr=English&hl=en&sa=X&ved=0ahUKEwiXuYWZ_szKAhVS3WMKHQFIBrMQqgIIHDAA
  70. ↑
  71. ↑ Temple-, Patrick (March 2012). "US displacing Japan as No 1 for highest corp taxes". Reuters. Retrieved 2013-05-17.
  72. ↑ Social Security and Tax Rates in Jersey
  73. 1 2 "Tax law enforcement system korea (nts.go.kr)" section 3
  74. ↑ "Tax law system korea (nts.go.kr)" section 4
  75. ↑ https://books.google.com/books?id=e-zn1oOvjmQC&pg=PA39
  76. ↑ "Tax Rates in the Republic of Latvia". Retrieved 2013-02-04.
  77. ↑ Baltic Legal the law service in Baltic states Baltic Legal, 6 August 2012
  78. ↑ "Liechtenstein capital gains tax rates, and property income tax". Globalpropertyguide.com. 2012-11-20. Retrieved 2013-02-04.
  79. ↑ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption". Heritage.org. Retrieved 2013-02-04.
  80. ↑ "Taxation and Investment Guides: Lithuania Highlights 2013" Deloitte & Touche
  81. ↑ "Taxation and Investment Guides: Luxembourg Highlights 2013" Deloitte & Touche
  82. ↑ "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.
  83. ↑ "Paramètres sociaux - CCSS". Centre commun de la sécurité sociale. Retrieved 2013-03-27. (50% maladie, 100% dépendance, 50% pension)
  84. ↑ http://www.straitstimes.com/breaking-news/se-asia/story/malaysia-introduce-gst-6-april-2015-20131025
  85. ↑ "Maldives Inland Revenue Authority". MIRA. Retrieved 2013-02-04.
  86. ↑ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf
  87. ↑ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf
  88. ↑ Payroll taxes in The Marshall Islands
  89. ↑ "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche
  90. ↑ "Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
  91. ↑ "Monaco Personal Taxation". Lowtax.net. Retrieved 2013-02-04.
  92. ↑ "Monaco Tax System. Monte Carlo Tax Haven". Yourmonaco.com. Retrieved 2013-02-04.
  93. ↑ Montenegro Corporate Tax Law
  94. 1 2 3 4 http://www.mipa.co.me/page.php?id=7. Missing or empty |title= (help)
  95. ↑ "UN salaries, tax – Nepali Times". Nepalitimes.com. Retrieved 2013-02-04.
  96. ↑ eKantipur.com Archived July 12, 2007 at the Wayback Machine
  97. ↑ http://www.belastingschijven.net/belastingschijven-2013/
  98. ↑ https://www.ird.govt.nz/how-to/taxrates-codes/itaxsalaryandwage-incometaxrates.html
  99. ↑ "Weekly and fortnightly PAYE deduction tables 2010 (IR 340)" (PDF). Inland Revenue Department. April 2009. Retrieved 2009-04-28.
  100. ↑ "Doing Business in New Caledonia: Corporate Taxation". PriceWaterhouseCoopers International Ltd. 2011.
  101. ↑ "Doing Business in New Caledonia: Personal Taxation". PriceWaterhouseCoopers International Ltd. 2011.
  102. ↑ "Main features of the Government’s tax programme for 2011". Ministry of Finance. 5 October 2010.
  103. ↑ "http://www.statsbudsjettet.no/Statsbudsjettet-2016/Artikler/Skattesatser-2016/". Retrieved 10 January 2016. External link in |title= (help)
  104. ↑ Tax rates 2016
  105. ↑ "Taxation and Investment Guides: Oman Highlights 2013" Deloitte & Touche
  106. ↑ http://www.internations.org/oman-expats/guide/working-in-oman-15748/oman-pension-tax-working-conditions-3
  107. ↑ "Corporate Tax Rates 2012" Deloitte & Touche
  108. ↑ http://www.romanianlawoffice.com/romanian-micro-company.htm
  109. ↑ Article about life on Sark
  110. ↑ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu
  111. ↑
  112. ↑ Corporate tax law (Serbian) + 10% on withdrawal
  113. ↑ Personal Income Tax Law Serbia (official website)
  114. ↑ Investing in Serbia; Competitive Taxes: Social Insurance Contributions: SIEPA Archived December 20, 2008 at the Wayback Machine
  115. ↑
  116. ↑ "Tax rates & tax exemption schemes". Inland Revenue Authority of Singapore. Retrieved 2014-08-05.
  117. ↑ "CPF Contribution". CPF Board. Retrieved 2014-08-05.
  118. ↑ "Tax licence passes; a tax rate cut to 22%". 2013-12-09. Retrieved 2014-01-20.
  119. ↑ "Slovakia - Proposed increases to corporate, individual income tax rates". Retrieved 2013-03-25.
  120. ↑ "South Africa budget". Retrieved 2013-02-04.
  121. ↑ "Belopp och procent inkomstår 2013 | Skatteverket". Skatteverket.se. Retrieved 2013-02-04.
  122. ↑ "Högsta och lägsta kommunalskatten 2015 – Statistik från SCB". scb.se. 2014-12-16. Retrieved 2015-05-06.
  123. ↑ "Belopp och procent inkomstår 2015 | Skatteverket". skatteverket.se. Retrieved 2015-05-06.
  124. ↑ "Socialavgifter för inkomstår 2008 | Skatteverket". Skatteverket.se. 2010-01-23. Retrieved 2013-02-04.
  125. ↑ "VAT rates Sweden – Skatteverket". Skatteverket.se. 2010-01-23. Retrieved 2013-02-04.
  126. ↑ Pevzner, Alex (2010-05-28). "Taiwan Cuts Corporate Income Tax To 17%". Online.wsj.com. Retrieved 2013-02-04.
  127. ↑ http://www.arabianbusiness.com/draft-law-on-uae-corporate-tax-being-prepared-says-gov-t-official-605627.html#.VfEB-GMzJJk
  128. ↑ "Taxation and Investment Guides: UAE Highlights 2013" Deloitte & Touche
  129. 1 2 Archived April 10, 2009 at the Wayback Machine
  130. ↑ "HM Revenue & Customs Budget 2008 Press Notice PN02" (PDF). Hmrc.gov.uk. 2011-06-28. Retrieved 2013-02-04.
  131. ↑ http://www.accountingweb.co.uk/article/20-corporation-tax/539262
  132. ↑ "Rates and Allowances: Income Tax". GOV.UK. Retrieved 2015-04-06.
  133. ↑ "HM Revenue & Customs: Income tax rates and Allowances 2012-13 and 2013-14". Hmrc.gov.uk. Retrieved 2013-02-04.
  134. ↑ "Directgov – Value Added Tax". Direct.gov.uk. 2013-01-09. Retrieved 2013-02-04.
  135. ↑ "State Corporate Income Tax Rates, 2000-2013". Tax Foundation. Retrieved 2013-05-17.
  136. ↑ "State Corporate Income Tax Rates, 2000-2013". Tax Foundation. Retrieved 2013-05-17.
  137. ↑ "Department of Planning & Investment _ DPI". Dpi.hochiminhcity.gov.vn. Retrieved 2013-02-04.
  138. ↑ "Taxation and Investment Guides: BVI Highlights 2013" Deloitte & Touche
  139. ↑ "Taxation and Investment Guides: Yemen Highlights 2013" Deloitte & Touche
  140. ↑ http://gatewaytoabudhabi.com/what-you-need-to-know-about-starting-a-company-in-abu-dhabi/

External links

This article is issued from Wikipedia - version of the Tuesday, February 02, 2016. The text is available under the Creative Commons Attribution/Share Alike but additional terms may apply for the media files.