List of countries by

tax rates

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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.

Tax rates by countries

 Income tax
Income tax
(minimum
(maximum prevailing VAT or GST or Further
Country Corporate tax prevailing
national + subnational sales tax reading
national +
rate)[1]
subnational rate)

Taxation in
 Afghanistan 20%[2] 0%[3] 20%[3] 0%[4]
Afghanistan

20% (standard
rate)[7] Taxation in
 Albania 15%[5] 0%[6] 23%[6]
6% (tourism Albania
services)[8]

19% (standard
rate)[11] Taxation in
 Algeria 19%–26%[9] 0%[10] 35%[10]
9% (basic Algeria
items)[11]

Taxation in
 American
15%–44%[12][13] 4%[14][13] 6%[13] 0%[15][13] American
Samoa
Samoa

4.5% (standard
rate
9.5% (banking Taxation in
 Andorra 10%[16] 10%[17] 10%[17]
services) Andorra
2.5%, 1% or 0%
(reduced rates)[18]

Taxation in
 Angola 30%[19] 0%[19] 17%[19] 10%[19]
Angola

Taxation in
 Anguilla 0%[20] 0%[20] 0%[20] 0%[20]
Anguilla

Taxation in
 Argentina 35%[21] 9%[21] 35%[21] 21%[21]
Argentina

Taxation in
 Armenia 20%[22] 24.4%[22] 36%[22] 20%[22]
Armenia

1.5% (turnover Taxation in

 Aruba 25%[23] 7%[23] 58.95%[23] [23]
tax) Aruba

10% (standard
28.5%– rate) Taxation in
 Australia [24][Note 1]
0%[24] 47%[25][Note 2]
30% 0% (essential Australia
items)[24]
 Austria 25%[26] 0%[26] 55%[26] 20% (standard Taxation in
rate) Austria
13% (tourism
services)
10% (basic
items)[26]

Taxation in
 Azerbaijan 20%[27] 14%[27] 25%[27] 18%[27]
Azerbaijan

12%
0% + 8.8% social Taxation in
 Bahamas[28] 0%[29] 0% (standard
security tax Bahamas
rate)[30]

Taxation in
 Bangladesh[31] 35%[32] 0% 25% 15%[7]
Bangladesh

17.5% (standard
rate)[7] Taxation in
 Barbados[33] 25% 25% 38%
7.5% (hotel Barbados
services)

Taxation in
 Bahrain 0%[34] 0% 0% 5%
Bahrain

20% (standard
rate) Taxation in
 Belarus[35] 18% 13% 17%
10% (reduced Belarus
rate)[7]

21% (standard
rate)[7]
Taxation in
 Belgium[31] 29.58%[36] 25% 50%[37] 12% (restaurants)
Belgium
6% (essential and
selected goods)

Taxation in
 Belize N/A 0% 25% 12.5%
Belize

Taxation in
 Benin 35% 10% 35% 18%[7]
Benin

Taxation in
 Bermuda 0%[38] N/A N/A N/A
Bermuda

Taxation in
 Bhutan 30% 0% 25%[39] N/A
Bhutan

 Bolivia 25% 0% 25% 13%[7] Taxation in

 Bolivia

Taxation in
 Bosnia and [40] [7][40]
10% 10% 10% 17% Bosnia and
Herzegovina
Herzegovina

Taxation in
 Botswana 22% 0% 25% 12%
Botswana

25% (maximum
rate) Taxation in
 Brazil[31] 34% 0%[41] 27.5%
17% (minimum Brazil
rate) [42]

Taxation in
 Brunei 20% 0% 0% N/A[7]
Brunei

10% (+5% on
10% + 18% social Taxation in
 Bulgaria distribution of 10% 20%[7]
security fund tax Bulgaria
profit)

Taxation in
 Burkina Faso 27.5% 0% 25% 18%[7]
Burkina Faso

Taxation in
 Burundi[43] 35% 0% 35% 18%[7]
Burundi

Taxation in
 Cambodia 20% 0% 20% 10%[7]
Cambodia

Taxation in
 Cameroon[35] 31.5% 10% 35% 19.25%
Cameroon

19% (15% federal 58.75% in Quebec 5% (federal GST) +

tax + 4%–11% (33% federal tax + 0%–15% Taxation in
 Canada 12%-38%[44]
provincial 25.75% provincial and (provincial Canada
[45][46] [47][48] [49]
tax) local tax) taxes)

Taxation in
 Cape Verde 25% 16.5% 27.5% 15%[7]
Cape Verde

Taxation in
 Cayman Islands 0%[50] 0%[50] 0%[50] 0%[50][51][Note 3] the Cayman
Islands

Taxation in
 Central African the Central
30%[52] N/A 50%[52] 19%[7]
Republic African
Republic

 Chad N/A N/A N/A N/A Taxation in

 Chad

15.57% for =
US$8400/month
0% for < and 15.57%* Taxation in
 Chile[53] 27%[54] 19%[7]
US$950/month 8400+35%*(X- Chile
8400) for X >
US$8400/month[55]

16%(standard
rate)[7]11%(energy,
books,
transportation, etc.)

10%(agricultrual
goods) Taxation in
 China[31] 25% 0% 45%[56][57]
China
6%(modern
service)

0%(goods/services
for export)

35% (non-labor 19% (standard

income) rate)[7] Taxation in
[35] [58] [59]
 Colombia 33% 0%
33% (labor 5% or 0% Colombia
income)[59] (reduced rates)

Taxation in
 Comoros N/A N/A N/A N/A
Comoros

Taxation in
 Cook Islands 20-30% 18.5% 30% 15%
Cook Islands

Taxation in
 Democratic the
Republic of the N/A N/A N/A N/A Democratic
Congo Republic of
the Congo

Taxation in
 Congo 30%[60] N/A N/A 18.9%[61] the Republic
of the Congo

Taxation in
 Costa Rica 30% 0% 25% 13%[62]
Costa Rica

 Croatia[35] 12% for less 12% 40% 25% (standard Taxation in

than 3 mil kn, rate)[63] Croatia
 18% for more 13% (certain
groceries)

20% (maximum
rate) Taxation in
 Cuba[64] 30% 15% 50%
2.5% (minimum Cuba
rate)[7]

Taxation in
 Curaçao N/A N/A N/A N/A
Curaçao

19% (standard
rate)[7] Taxation in
 Cyprus[31] 12.5% 0% 35%
5% or 0% reduced Cyprus
rates)

20.1% (15%
deductible tax +
45.7% (peaks for
45% medicare 21% (standard
employee real raw Taxation in
 Czech and social rate)[69]
[67]
19% year income $90,000), Czech
Republic[65][66] security if an 15% or 10%
39% (for real raw year Republic
employee, 22.5% (reduced rates)
income of $450,000)
if self-
employed)[68]

39.8596%
(34.63% for
unemployed)
(First DKK 46,000
Taxation in
 Denmark[70] 22% per year is 55.8584%[71] 25%
Denmark
deductible;
approximately
US$7,245 / EUR
6,172) [71][72]

Taxation in
 Djibouti N/A N/A N/A N/A
Djibouti

Taxation in
 Dominica N/A N/A N/A N/A
Dominica

Taxation in
 Dominican
27% 0% 25% 18% Dominican
Republic
Republic

Taxation in
 Timor-Leste N/A N/A N/A N/A
East Timor
  Ecuador 25% 0% 35% 12% (standard Taxation in
rate) Ecuador
15% (luxury
goods)
0% (exports)

22.5% 14% (standard

(Corporate rate)
[73]
Taxation in
 Egypt Taxes) 5% 0% 22.5% 10% (professional
Egypt
(Distribution of services)
Profit Taxes) 0% (exports)

Taxation in El
 El Salvador 30% 0% 30% 13%
Salvador

Taxation in
 Equatorial
N/A N/A N/A N/A Equatorial
Guinea
Guinea

Taxation in
 Eritrea N/A N/A N/A N/A
Eritrea

0% (20% on 20% (0% on 20% (standard

Taxation in
 Estonia[31] distribution of dividends to 20% rate)
Estonia
profit) residents) 9% (reduced rate)

Taxation in
 Ethiopia N/A N/A N/A N/A
Ethiopia

Taxation in
 Falkland Islands 26% 0% 26% 0% Falkland
Islands

Taxation in
 F.S. Micronesia N/A N/A N/A N/A
Micronesia

Taxation in
 Fiji 20% [74] 0% 20% 9%
Fiji

24% (standard
rate)
0% + 7.71% 54.25% (31.75% 14% (food and
Taxation in
 Finland 20%[75] social security national tax rate + fodder)
Finland
tax[76] 22.5% other taxes)[77] 10% (medicines
and public
transport)

 France 15% (profit < 0% 45% (+ tax on high 20% (standard Taxation in
€38120) - incomes: 4% over rate) France
 33.00% (profit > €500,000)[78] 10% (restaurants,
€38120) transportation and
tourism services)
5.5% (utilities)
2.1% (press)

Taxation in
 Gabon 35% 5% 35% 18%
Gabon

Taxation in
 Gambia 31% 0% 30% N/A
Gambia

47.475% (45%
14% (€9,169 are income tax + 5.5% 19% (standard
[32]
Taxation in
 Germany 29.65% free of income solidarity surcharge rate)
Germany
tax) based on the total tax 7% (food)
bill)

20% (5% on
0% (15% on 20% (5% on
dividend, Taxation in
 Georgia[79] distribution of dividend, interest 18%
interest and Georgia
profit) and royalty)
royalty)

Taxation in
 Ghana N/A N/A N/A 3%
Ghana

Taxation in
 Gibraltar 10% 17% 40% 0%
Gibraltar

24% (standard
rate)[7]
13% (health and
28% (+28% tourism services)
22%
paid in advance 6% (theater tickets,
(€1,900 tax
& returned after books and Taxation in
 Greece deducted if 45%
1 year) + 10% medicine) Greece
income
on distribution For some islands
<€21,000)
of profit away from the
mainland the rates
are 17%, 9% and
4%, respectively.

Taxation in
 Grenada N/A N/A N/A N/A
Grenada

Taxation in
 Guatemala[35] 25% 5% 7% 12%
Guatemala
N/A N/A N/A N/A
 Guinea Taxation in
Guinea

Taxation in
 Guinea-Bissau N/A N/A N/A N/A Guinea-
Bissau

16% (standard
Taxation in
 Guyana[80] 30% N/A 33⅓% rate)
Guyana
0% (reduced rate)

Taxation in
 Guernsey 0%[81] 0% 20% 0%[82]
Guernsey

Taxation in
 Haiti 30% [83] 0% 30% [84] 10% [83]
Haiti

Taxation in
 Honduras N/A N/A N/A N/A
Honduras

8.25% (profits
not over
HK$2million) Taxation in
 Hong Kong[85] 0% 15% 0%
16.25% (profits Hong Kong
over
HK$2million)

27% (standard
rate)
18% (reduced rate)
5% (milk, egg, pork,
Taxation in
 Hungary 9% 15% (flat tax) 15% (flat tax) chicken meat,
Hungary
internet service,
restaurant services,
medicines and
books)

24% (standard
Taxation in
 Iceland[35] 20% 0% 46% rate)
Iceland
11% (reduced rate)

28%, 18%, 12%,

5%, 0% (varies
0% (for income Taxation in
 India 25%-34.9%[86] 30% [87] by commodity)
up to ₹250000) India
GST rates in
India[88][89]

 Indonesia 25% 5% 30% 10% Taxation in

 Indonesia

9% (maximum
Taxation in
 Iran 25% 0% 35% rate)
Iran
0% (reduced rate)

Taxation in
 Iraq N/A N/A N/A N/A
Iraq

52% (40% Income

Tax + 12% social
insurance
23% (goods)
20% (first contributions on
9%–13.5%
€1,650 per income above Taxation in
 Ireland 12.5% (services)
year is €70,000, 9% social Ireland
0% (certain items
deductible) security
of food)
contributions
between €18,000
and €70,000)

20% (standard
rate) Taxation in
 Isle of Man 0-10% 10% 20%
5% (home Isle of Man
renovations)

Annual profit 17% (standard

>10B ILS: 6%. rate)
Taxation in
 Israel Annual profit 11.5% 50% 0% (fruits,
Israel
<10B ILS: 7.5% vegetables and
- 24%.[90] public transport)

22% (standard
27.9% (24% + 23%- 0% on the rate)
43% +4% (special Taxation in
 Italy 3.9% first 8.500 euro 10% (reduced rate)
added tax) Italy
municipal) income 4% (food and
books)

Taxation in
 Ivory Coast N/A N/A N/A N/A
Ivory Coast

33.3% Large
companies
25% on income 20% (services) Taxation in
 Jamaica 25% Small 0%
over J$1,500,000 16.5% (goods) Jamaica
Private
companies

 Japan[91] 29.74%[92] 15.105% 55.945% (45.945% 8% Taxation in

 (5.105% national + 10% Japan
national + 10% local)
local)

Taxation in
 Jersey[31] 0% 0% 20% [93] 5%[94]
Jersey

Taxation in
 Jordan[35] 20% 0% 14% 16%
Jordan

10% (for
[35] [32][2]
Taxation in
 Kazakhstan 20% 10% residents), 15% 12%
Kazakhstan
(for non-residents)

16% (standard
rate)
30% citizens, 35% Taxation in
 Kenya 30%[32] 10% 12% (electricity
foreigners Kenya
and fuel)
0% (food)

Taxation in
 Kiribati N/A N/A N/A N/A
Kiribati

Taxation in
 Kuwait 0% 0% 0% 0%
Kuwait

Taxation in
 South Korea[35] 24.2%[32] 6% + 1.8%[95] 42%[96] + 11.4%[95] 10%
South Korea

4% (maximum
[97]
Taxation in
 North Korea 25% 0% 20% rate)
North Korea
2% (minimum rate)

Taxation in
 Kyrgyzstan N/A N/A N/A N/A
Kyrgyzstan

Taxation in
 Laos N/A N/A N/A N/A
Laos

0% / 20% (flat 23% (flat tax Taxation in

 Latvia [98] [99]
23% 21%[100]
tax rate) rate) Latvia

Taxation in
 Lebanon[35] 17% 2% 20% 11%
Lebanon

Taxation in
 Lesotho N/A N/A N/A N/A
Lesotho

Taxation in
 Liberia N/A N/A N/A N/A
Liberia

 Libya N/A N/A N/A N/A Taxation in

 Libya

7.7% (standard
rate)
3.8% (lodging Taxation in
[101][102]
12.5% 3%[103] 24%[103]
 Liechtenstein services) Liechtenstein
2.5% (reduced
rate)[104]

Taxation in
 Lithuania 15%[105] 31.2% 42.77% 21%
Lithuania

52.45% total:
40%[106] + 12.45% Taxation in
 Luxembourg 29.22% 6% 17%
social security Luxembourg
charges[107]

Taxation in
 Macau[31] 12% 0% 12% 0%[108]
Macau

18% (standard
Taxation in
 Macedonia[31] 10% 10% 18% rate)
Macedonia
5% (reduced rate)

Taxation in
 Madagascar N/A N/A N/A N/A
Madagascar

Taxation in
 Malawi N/A N/A N/A N/A
Malawi

28%. On top of
that, additional
11% for Employees
Provident Fund,[109]
5% - 10% on
from Employee,
Goods
12%–13% from Taxation in
 Malaysia[31] 18–24% 0%
Employer;[110] 7% on Malaysia
Additional 1.2% for Services[112]
SOCSO[111] from
Employee, and
1.4% from
Employer

Taxation in
 Maldives[113] 8%-15%[114] 0% 15% 6%[115]
Maldives

Taxation in
 Mali N/A N/A N/A N/A
Mali
 Malta 0–10% (35%[32] 0% 35% 18% Taxation in
pre rebate) Malta

0%, 8% on
12% on employees 4% (maximum Taxation in
employees of
 Marshall Islands N/A of resident rate) Marshall
resident
companies[116] 2% (minimum rate) Islands
companies

Taxation in
 Mauritania N/A N/A N/A N/A
Mauritania

15% (flat tax Taxation in

 Mauritius 15% 15% 15%
rate) Mauritius

35% + reduction of Taxation in

 Mexico[31] 30%[117] 1.92% 16%
deductions (topes) Mexico

20% (standard
12% (flat rate) 12% (+24% social Taxation in
 Moldova[31] 12% [118]
rate)
security) Moldova
10% (HoReCa)

19.6% (maximum
rate)
Taxation in
 Monaco 33.33% 0%[119] 0% 5.5% (minimum
Monaco
rate)
[120]

Taxation in
 Mongolia 10% 10% 10% 10%
Mongolia

12.65% (11%
9% (first EUR national tax + 15% Taxation in
 Montenegro 9%[121][122] [122]
11%[123]
720) municipality surtax Montenegro
on income tax)[122]

Taxation in
 Montserrat N/A N/A N/A N/A
Montserrat

20% (Lower
rates of 7%, 10%,
10%– and 14% apply Taxation in
 Morocco [32][124]
0% 7%–20%[124]
31% to specifically Morocco
designated
operations).[125]

Taxation in
 Mozambique N/A N/A N/A N/A
Mozambique

Taxation in
 Myanmar N/A N/A N/A N/A
Myanmar
  Namibia 32% [126] 0% [126] 37% [126] 15%[126] Taxation in
Namibia

Taxation in
 Nauru N/A N/A N/A N/A
Nauru

(20%
Manufacturing,
25% Normal
Business, 30%
Finance) +
30%, 20%, 10%,
(10%
1% Social Taxation in
   Nepal Mandatory 50%[127] 13%[128]
Security Tax Nepal
Bonus to
Mandatory
Employees) +
(5% on
distribution of
profit) = Up to
45% (Total)

20% on first
51.95% [129] +
€250,000
36.55% (first reduction of 21% (standard
profit. Taxation in
€21.103 per deductions rate)
 Netherlands the
25% on year is (arbeidskorting 9% (essential and
Netherlands
€250,001+ deductible) and general selected goods)
profit korting)

Taxation in
 New Zealand 28% 10.5%[130] 33%[131] 15%
New Zealand

25% on local
income of non- Taxation in
 New
30% 0% residents N/A New
Caledonia[132]
Caledonia
40%[133]

Taxation in
 Nicaragua N/A N/A N/A N/A
Nicaragua

Taxation in
 Niger N/A N/A N/A N/A
Niger

Taxation in
 Nigeria 30% 7% 24% 5%
Nigeria

Taxation in
 Niue N/A N/A N/A 12.5%
Niue
  Norfolk Island N/A N/A N/A N/A Taxation in
Norfolk
Island

25% (standard
rate)
23% + 8.2% + top
15% (food and
tax (from 1.4% to
23% for drink in shops) Taxation in
 Norway[134] [135]
0% 15.4%) minus
2018 10% Norway
deductions for
(transportation,
2018 [135]
cinema and hotel
services)

Taxation in
 Oman 15%[136][137] 0% 0% 5%
Oman

17% (standard
rate) Taxation in
 Pakistan 31%[138] 7.5% 31%
0% (basic food Pakistan
items)

Taxation in
 Palau N/A N/A N/A N/A
Palau

Taxation in
 Palestine 15% 5% 15% 14.5%
Palestine

7% (standard rate)
15% (tobacco)
10% (alcohol and Taxation in
 Panama 25% 0% 27%
hotels) Panama
5% (essential
goods)

Taxation in
 Papua New
N/A N/A N/A N/A Papua New
Guinea
Guinea

Taxation in
 Paraguay 10% 8% 10% 10%
Paraguay

 Peru[35] 30% 0% 30% 16% (standard Taxation in

rate) + Peru
2% (municipal
promotional tax) +
0–118%
(impuesto selectivo
 al consumo: liquor,
cigarettes, etc.)

12% (standard Taxation in

 Philippines 30% 0% 35% rate) the
0% (reduced rate) Philippines

Taxation in
 Pitcairn Islands N/A N/A N/A N/A Pitcairn
Islands

19% (9% for

small taxpayer,
those with
revenue in a
given tax year 23% (standard
32% (or optional
not exceeding rate) Taxation in
 Poland[139] 0% 19% flat rate for
the equivalent 8% or 5% Poland
self-employed)
of €1.2 million (reduced rates)
and that have
"small
taxpayer"
status)[139]

23% (standard
82.75 ( 48% +
rate)
34.75% social
13% or 6%
security(23.75 % Taxation in
 Portugal[31] 21% 14.5% (standard rate)
payed by employer Portugal
15%, 9% or 4%
+ 11% paid by
(Madeira and
employee) )
Açores)

0% (16%
[140]
Taxation in
 Puerto Rico 20% Proposed from 33.34% 11.5%
Puerto Rico
March 2015)

Taxation in
 Qatar[31] 10% 0% 0% 0%
Qatar

 Romania 16% (or, 1% 10% (flat tax 10% (+ 25% CAS 19% (standard Taxation in
revenue for rate)[141] (social security) + rate) Romania
micro-entities 10% CASS (health 9% ((food,
with at least insurance) for medicines, books,
one employee, employed persons newspapers and
or 3% for or only +10% CASS hotel services)
micro- calculated from
 enterprises the minimum wage 5% (reduced rate)
[35]
with no if you earn more
employees[141]) 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)[141]

47% (35% for non-

residents; 13% –
standard income
tax; insurance
deductions: 26% – 20% (standard
pension fund rate)
charges, 10% (books,
[31] [2]
Taxation in
 Russia 20% 13% (flat) 2.9% – social certain items of
Russia
security charges food and children
(1.8% – for non- goods)
citizens), 5.1% – 0% (house or flat)
medicare;

totaling: 34% +
13% = 47%) [142]

Taxation in
 Rwanda N/A N/A N/A N/A
Rwanda

Taxation in
 Saint Kitts and
0% 0% 0% N/A Saint Kitts
Nevis
and Nevis

Taxation in
 Saint Lucia N/A N/A N/A N/A
Saint Lucia

Taxation in
 Saint Pierre and
N/A N/A N/A N/A Saint Pierre
Miquelon
and Miquelon
  Saint Vincent N/A N/A N/A N/A Taxation in
and the Grenadines Saint Vincent
and the
Grenadines

Taxation in
 Samoa N/A N/A N/A N/A
Samoa

0% (standard rate)
Taxation in
 San Marino 17% 12% 50% 17% (imported
San Marino
goods)

Taxation in
 São Tomé and
N/A N/A N/A N/A São Tomé
Príncipe
and Príncipe

0% – There are
taxes on property
[143]
Taxation in
 Sark 0% 0% and personal 0%
Sark
capital (max
£6,500).

0% (foreigners) 0% (foreigners)
Zakat 2.5% on Zakat 2.5% on Taxation in
 Saudi Arabia[144] 5% 5%
capital assets capital assets Saudi Arabia
(natives) (natives)

Taxation in
 Senegal[35] 25% 0% 50% 20%
Senegal

25% (additional
contributions for 20% (standard
state health, rate)[148] Taxation in
 Serbia[145] 15%[146] 10%
pension and 8% or 0% Serbia
unemployment (reduced rates)
funds)[147]

Taxation in
 Seychelles 33-40% 15% 15% 15%
Seychelles

Taxation in
 Sierra Leone N/A N/A N/A N/A
Sierra Leone

22% (Compulsory
pension deduction Taxation in
 Singapore 17%[149] 0% 7%
of 20% from Singapore
Salary)

 Sint Maarten N/A N/A N/A N/A Taxation in

 Sint Maarten

20% (standard
rate) Taxation in
 Slovakia 22%[150] 0% 25%[151]
10% (books and Slovakia
medicines)

Taxation in
 Slovenia[31] 19% 16% 50% 22% or 9.5%
Slovenia

Taxation in
 Solomon Islands N/A N/A N/A N/A Solomon
Islands

Taxation in
 Somalia N/A N/A N/A N/A
Somalia

0% (below Taxation in
 South Africa 28%[152] 45% 15%[153]
threshold) South Africa

Taxation in
 South Sudan N/A N/A N/A N/A
South Sudan

21% (standard
25% (4% 0% (below rate) Taxation in
 Spain[31] 45%
Canary Islands) €12,000) 10% or 4% Spain
(reduced rates)

12% (standard
15% (If annual
rate) Taxation in
 Sri Lanka[31] 15% – 30%[32] 0% income is more
8% or 0% Sri Lanka
than 2.5m LKR)
(reduced rates)

Taxation in
 Sudan N/A N/A N/A N/A
Sudan

Taxation in
 Suriname 36%[154] N/A N/A N/A
Suriname

Taxation in
 Swaziland 27.5% 33% 33% 14%
Swaziland

57% = 32% average

32% (first 25% (standard
municipality
US$1.930 per rate) Taxation in
 Sweden 22%[155] income tax + 25%
year is 12% or 6% Sweden
state income tax [158]
deductible) [156][157]
(reduced rate)

  Switzerland[35] 17.92%[32] 0% 11.5% (federal)[159] 7.7% (standard Taxation in

+ 37.2% (canton) rate) Switzerland
+ ~0-15%(municipal)
 3.8% or 2.5%
(reduced rates)

Taxation in
 Syria[31] 22% 5% 15% N/A
Syria

Taxation in
 Taiwan[31] 20%[160] 5% 40% 5%[161]
Taiwan

13% (25% non- 13% (25% non- Taxation in

 Tajikistan [162] 5% 18%
residents) residents) Tajikistan

Taxation in
 Tanzania 30% 15% 30% 18%
Tanzania

Taxation in
 Thailand 20% 0% 35% 7%
Thailand

Taxation in
 Togo N/A N/A N/A N/A
Togo

Taxation in
 Tokelau N/A N/A N/A N/A
Tokelau

Taxation in
 Tonga N/A N/A N/A N/A
Tonga

Taxation in
 Trinidad and
25% 0% 25% 12.5% Trinidad &
Tobago
Tobago

18% (standard
rate) Taxation in
 Tunisia[35] 30% 0% 35%
12% or 6% Tunisia
(reduced rate)

18% (standard
rate)
Taxation in
 Turkey[31] 20% 15% 35% 8% (clothing)
Turkey
1% (certain food
items)[7]

Taxation in
 Turkmenistan N/A N/A N/A N/A
Turkmenistan

Taxation in
 Turks and Turks and
N/A N/A N/A N/A
Caicos Islands Caicos
Islands

 Tuvalu N/A N/A N/A N/A Taxation in

 Tuvalu

Taxation in
 Uganda 30%[163] N/A N/A 18%[164]
Uganda

20% (standard
rate) Taxation in
 Ukraine 18% 18% 18% [165]
7% or 0% Ukraine
(reduced rates)

Taxation in
 United Arab [166] [167] [167]
0% 0% 0% 5% United Arab
Emirates
Emirates

20% (standard
rate)
5% (home energy
and renovations)
45% (>
0% (life
£150,000),
necessities:
40% (> 47% (45% IT + 2% Taxation in
 United groceries, water,
19% [169] £50,001), 20% NI) [171] (on income the United
Kingdom[168] prescription
(<= £50,000), over £150,000) Kingdom
medications,
0% (<=
medical equipment
£12,500) [170]
and supplies; public
transport; children's
clothing; books and
periodicals)[172]

50.3% =
11.725% (highest
37% (max
0% (federal) + prevailing state + Taxation in
21% + 0–12% federal[173]) +
 United States 0% (state) + local sales tax rate) the United
State/Local[32]
0%–3% (local) 13.3% (max 0% (lowest States
state[174]) prevailing rate)

22% (standard
rate)
Taxation in
 Uruguay[35] 25% 0% 30% 11% (minimum
Uruguay
rate)
0% (extent)

 Uzbekistan[35] 12% (standard 12% 12% 20% (maximum Taxation in

rate), 20% rate) Uzbekistan
(banks and 0% (minimum rate)
mobile
 communication
operators)

Taxation in
 Vanuatu N/A N/A N/A N/A
Vanuatu

6% (0% under
16% (standard
certain income, Taxation in
 Venezuela[35] 34% 34% rate)
defined every Venezuela
8% (reduced rate)
year)

Taxation in
 Vietnam[31] 20% 5% 35%[175] 10%
Vietnam

Taxation in
 British Virgin [176]
0% 0% 0% N/A the British
Islands
Virgin Islands

Taxation in
 U.S. Virgin
10% N/A N/A N/A United States
Islands
Virgin Islands

Taxation in
 Yemen 20%[177] 10% 15% 2%
Yemen

Taxation in
 Zambia 35% 10% 30% 16%
Zambia

15% standard
Taxation in
 Zimbabwe 25% 0% 45% rate and 0% on
Zimbabwe
selected items

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.

See also

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

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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"
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144. International Tax and Business Guides –
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151. "Slovakia – Proposed increases to
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159. Please note that there is also a regional
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instance, the total maximum rate in the
Canton of Vaud, in Lausanne is 49.3%
including the 13.2 a marginal federal rate of
13.2%, a marginal cantonal rate of 23.9% and
a marginal communal rate of 12.2%
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163. EYGM Limited (April 2018). "2018

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External links
 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
[3] - Polish Ministry of Finance

Retrieved from
"https://en.wikipedia.org/w/index.php?
title=List_of_countries_by_tax_rates&oldid=8937727
14"
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