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It focuses on three
types of taxes: corporate taxes, individual taxes and sales
taxes (value added taxes (VAT) / goods and services taxes
(GST) / sales). It is not intended to represent the true tax
burden to either the corporation or the individual in the listed
country.
Country/Region
Corporate
Afghanistan[3] 20%
10%
Albania[3]
[4]
19
Algeria
[citation
Andorra
N/A
needed]
Angola
[3]
Argentina
Payroll tax
usually
Individual
reduces
taxable
income
VAT / GST /
Sales
0-35%
7/14/17%
0%
35%
1-60%
35%
9-35%
N/A
Primary tax
articles
0%
5-50%
(depending on
the good)
21%
Taxation in
Argentina
Armenia
Aruba[3]
[3]
20%
28%
Australia
[5]
30%
Austria[3]
25%
Azerbaijan[4] 22%
Bangladesh[4] 0-45%
0-45%
1.5%
4.75-6%
(Medicare (state) [6]
levy)
21-50%
0-35%
0-25%
Barbados[8]
25%
25%-35%
Belarus[4]
24%
12%
Belgium[3]
33.99%
25-50%
35%
35%
Benin[citation
needed]
Bolivia
Bosnia and
Herzegovina
25% (IUE:
on profits) 3% (IT:
income
N/A
resulting
from
transaction
s)
5% FBiH,
10% FBiH,
0-15% RS
10% RS [9]
[9]
15% (plus
10%
Botswana
surcharge)
[3]
Brazil
34%
Bulgaria
10%
Burkina Faso 10-45%
Burundi[10]
35%
35%
20% (GST)
18%
4-15%
15% (hotel
accommodatio
n 7.5%)
10/18%
21% (6% for
essential and
selected
goods)
18%
13% (RC-IVA:
Complementar
y to the VAT
regime - the
employee can
deduct it
entirely using
bills)
33.76% FBiH,
42-57% RS [9]
25%
0-27.5%
10%
2-30%
35%
10%
31%
42.7%
N/A
17-25%
20%
15/25%
Taxation in
Australia
Income tax
in
Australia
Goods and
Services
Tax
(Australia)
Cameroon[4]
38.5%
10-35%
19.25%
Canada[11]
Chile[12]
China
[3]
Colombia[4]
Croatia[4]
19.5%
17%
0-29%
(federal)
0-24%
4.95% (CPP)
(provincial
)
0-40%
25%
5-45%
17%
35%
0.2938.5%
16%
20%
15-45%
Cuba
37.2%
(nationwide)
[13]
10-50%
10%
0-30%
20%
15%
47.5%
Denmark[14]
25%
0-59%
8%
25%
Egypt[15]
El Salvador
20%
25%
10-20%
0-25%
N/A
Estonia[3]
21%
21%
33%
Finland[3]
26%
9-32%
national,
16-21%
municipal
France[3]
33.33%
21%
0-25% [16]
13%
20% 9%
(certain goods
and services)
22%
12% (food and
fodder)
8% (e.g.
accommodatio
n and culture)
19.6%/5.5% on
Czech
Republic[3]
Goods and
Services
Tax
(Canada)
Tax
system in
China
Taxation in
Colombia
45%
23% (0% on
books and
some food
items)
12%
15% (0 or 5%
for certain
goods)
10% (certain
goods), 20%
30%
Cyprus[3]
19%
0-18% (local)
[4]
5% (GST)
0-10%
(provincial
sales taxes or
value added
taxes)
Taxation in
Canada
Income
taxes in
Canada
Sales
taxes in
Canada
Taxation in
Denmark
Taxation in
(social
charges)
0-50%
(income
tax)
5-55%
Gabon
35%
Germany
29.8%
(average)
0-45%
Georgia[4]
Gibraltar
15%
33%
20%
17-40%
Greece
22/25%
0-40%
Guatemala[4]
Guyana[17]
31%
35%/45%
15-31%
33%
Hungary
16%
Iceland[4]
18/26%
India[3]
33.99%
0-15%
certain goods
(e.g. food)
2.6%
18%
19%/7% on
certain goods
(e.g. food)
18%
France
Taxation in
Germany
Taxation in
greece
Taxation in
Hong Kong
Goods and
Services
Tax (Hong
Kong)
Taxation in
India
Income tax
in India
Taxation in
Indonesia
Taxation in
Iran
Taxation in
Ireland
N/A
19%-9%
certain goods
12%
16%/0%
N/A
18% and
50.5%
36%
06%
36.72%[19]
0-30%
(+3%
cess)
N/A
25%
0/14/24.5%
12.5%
Indonesia
25%
starting FY 5-30%
2010
10%
Iran
25%
N/A
0-35%
Ireland
12.5%
0-41%
Israel
Italy
25%
31.4%
10-47%
23-43%
16.75%
21% Goods
13.5%
Services
0% Food
16%
20%-10%-4%
Corporatio
n tax in
Ireland
Jamaica
33.3%
3-5%
Japan[3]
40.69%
5-40%
25%
Jordan[4]
on some goods
(foods, books)
17.5%
5%
(consumption)
16% (GST)
15/25/35% 5-30%
17.5%,
Kazakhstan[4]
10%
11%
12%
15%(2011-)
9%21.375% +
10%
South Korea[4] 13/25%
36%
excess
33.09% (9% by
Latvia[20]
15%
26%
21%
the employee)
Lebanon[4]
15/4-21%
2-20%
10%
Lithuania
15%
0-15%
39.98%
21%
Luxembourg 29.63%
6-38.95%
15%
[3]
Macau
12%
[3]
Malaysia
25%
0-26%
Malta
35%
0-35%
18%
Mexico[3]
28%
3-29%
16%
[21]
33.33%
0%
19.6%
Monaco
Montenegro 9%
15%
17%
30%
0-38%
20%
Morocco
[22]
N/A
10-25%
13%[23]
Nepal
Netherlands
20/25.5%
0-52%
Taxation in
the
Netherlan
ds
Income tax
in the
Netherlan
ds
Taxation in
New
Zealand
Norway
28%
12.538%[24]
0-47.8%
12.5% (GST)
14%
25%, 14%
Goods and
Services
Tax (New
Zealand)
Pakistan
Panama[4]
35%
30%
7.5-35%
0-27%
(food and
drink in shops)
and 8%
(transportatio
n).
16%
0/5%
Peru[4]
27%
15-27%
2/19%
Philippines
30%
5-32%
Poland[3]
19%
18-32%
Portugal[3]
25%
10.5-40%
Romania
16%
16%
Russia[3]
13-20%
13%
Saudi
Arabia[25]
Senegal[4]
Serbia[26]
0 ; 7 ; 12%
(in some
cases, foreign
investors are
zero-rated)
22%, 7%
(reduced rate
41.11%
on certain
goods)
20%
(reduced rates
on certain
goods5% or
12%)
19% (9% hotel
45.15%
accommodatio
n ...)
0-18%
(reduced rates
10-26% before for certain
annual salary goods, no VAT
exceeds 450k for small
RUB, 0%
businesses
thereafter
except for
imports
activities)
Residents
2.5%
20%-85%
Zakat
11% Social
N/A
Nonsecurity
residents
20%
33%
up to 50%
10%
12-20%
35.8%[27]
20%
18%, 8% and
0%
Taxation in
Peru
Taxation in
Romania
Taxation in
Russia
(reduced rates
are for certain
goods)
Singapore
17%[28]
3.5%-20%
7% (GST)
Slovakia
Slovenia[3]
South Africa
19%
21%
28%[29]
19%
16-41%
18-40%
Spain[3]
25-30%
0-42%
19%
8.5/20%
14%
16%, 7%, and
4%
25%. 12% and
6% for some
goods.[34]
Sweden
26.3%
[30]
28.89%59.09%[31] 31.42%[33]
[32]
13-25%
0-13.2%
(federal)
3.6/2.4/7.6%
Syria[4]
Taiwan[3]
10-45%
25%
5-15%
6-40%
Debuts in 2008
5%
Tanzania
30%
15-30%
Thailand[3]
Tunisia[4]
Turkey[3]
Ukraine[4]
United Arab
Emirates[4]
30%
30%
20%
25%
5-37%
0-35%
15-35%
15%
N/A
0%
Switzerland
United
Kingdom [36]
[4]
21-28%
United
15-39%
States[38][39][40][41] (federal)
[42]
0-12%
(state)
0-35%
(federal)
0-10.3%
(state)
Income tax
in
Singapore
Goods and
Services
Tax
(Singapore
)
Taxation in
Sweden
Taxation in
Switzerlan
d
Taxation in
Tanzania
Taxation in
the United
Kingdom
Value
added tax
Taxation in
the U.S.
Federal
taxes in
the U.S.
7%
6/12/18%
18%
20%
[35]
0-50%[37]
N/A
23.8%
(National
Insurance)
0%/15%/17.5%
15.3% (of
0-10.25%
which 2.9% is (state and
regressive)
local)
Uruguay[4]
Uzbekistan[4]
Venezuela[4]
Vietnam[3]
30%
12%
15/22/34%
25%
British Virgin
N/A
Islands
Zambia
35%
0-25%
13-30%
6-34%
0-40%
0%
[43]
10-30%
Source : Wikipedia
State
taxes in
the U.S.
Income
taxes in
the U.S.
Sales
taxes in
the U.S.
Taxation in
the British
Virgin
Islands
22%
10-20%
8-10%/12%
10%
10-14%
N/A
17.5%