List of countries by tax rates

Taxation by country

* Albania
* Algeria
* Argentina
* Armenia
* 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
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Tanzania
* United Kingdom
* United States
* Uruguay
* European Union

* List of countries by tax rates
* Tax revenue as % of GDP

* v
* t
* e

Map of the world showing national-level sales tax / VAT rates as of October 2019

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 types of taxes: corporate tax, individual income tax, capital gains tax, wealth tax (excl. property tax), property tax, inheritance tax and sales tax (incl. VAT and GST).

Personal income tax includes all applicable taxes, including all unvested social security contributions. Vested social security contributions are not included as they contribute to the personal wealth and will be paid back upon retirement or emigration, either as lump sum or as pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those are effectively a tax for general distribution among the population.

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 lower than the marginal rate. 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 and territories

[edit]

Tax jurisdiction  | Corporate tax (excl. dividend taxes)  | Individual income tax | Capital gains tax[1] | Wealth tax (excl. Property tax)  | Property tax | Inheritance/Estate Tax | VAT or GST or Sales tax | Further reading

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Lowest marginal rate  | Highest marginal rate
Afghanistan | 20%[2] | 0%[3] | 20%[3] |  |  |  |  | 0%[4] However, in Taliban run areas pre-Taliban rule, small fees were illegally added to some groceries.[5] | Taxation in Afghanistan
Albania | 15%[6] | 0%[7] | 23%[7] | 15%  |  |  |  | 20% (standard rate)
6% (tourism services)[8] | Taxation in Albania
Algeria | 26% (highest rate)
19% (lowest rate)[9] | 0%[10] | 35%[10] | 15% resident, 20% non-resident  |  |  |  | 19% (standard rate)[11]
9% (basic items)[11] | Taxation in Algeria
American Samoa | 34%[6] | 4%[12][13] | 6%[13] |  |  | 0%  |  | 0%[14][13] | Taxation in American Samoa
Andorra | 10%[15] | 0%[16] | 10%[16] |  |  |  |  | 4.5% (standard rate)
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[17] | Taxation in Andorra
Angola | 30%[18] | 0%[18] | 17%[18] | 10%  |  |  |  | 14%[19] | Taxation in Angola
Anguilla | 0%[20] | 0%[20] |  |  |  |  | 0%[20] | Taxation in Anguilla
Antigua and Barbuda | 25%[21] | 0%[22] |  |  |  |  | 15%[23] | Taxation in Antigua and Barbuda
Argentina | 35% for residents
15% for non residents[24] | 9%[24] | 35%[24] | 15%  |  |  |  | 21%[24] | Taxation in Argentina
Armenia | 18%[25] | 22%[25] | 22%[25] | 10-20%  |  |  |  | 20%[25] | Taxation in Armenia
Aruba | 25%[26] | 7%[26] | 58.95%[26] |  |  |  |  | 1.5% (turnover tax)[26] | Taxation in Aruba
Australia | 30% (standard rate)
25% (base entity rate)[27][Note 1] | 0%[27] | 45%[28][Note 2] | 0-45% (Same as income tax rate)  |  |  |  | 10% (standard rate)
0% (essential items)[27] | Taxation in Australia
Austria | 25%[29] | 0%[29] | 55%[29] | 27.5%  |  |  |  | 20% (standard rate)
13% (tourism services)
10% (basic items)[29] | Taxation in Austria
Azerbaijan | 20%[30] | 14%[30] | 25%[30] | [31] |  |  |  | 18%[30] | Taxation in Azerbaijan
Azores | 13.6% (available to SMEs and applicable up to a taxable profit of €15000)[32]

16.8% (general rate)

| 0.0% (for monthly salaries up to €654) + social security charges[33] | 36.2% (for monthly salaries above €25,200) + social security charges[34] |  |  |  |  | 4% (reduced rate)

9% (intermediate rate)

16% (standard rate)[35]

| Taxation in Portugal
Bahamas[36] | 0%[37] | 0%  | 0% \+ 8.8% social security tax |  |  |  |  | 12% (standard rate)[38] | Taxation in the Bahamas
Bahrain | 0%[39] | 0%  |  |  |  |  | 10% (standard rate)
0% (essential goods)  | Taxation in Bahrain
Bangladesh[40] | 32.5%[41] | 0%  | 25%  |  |  |  |  | 15%  | Taxation in Bangladesh
Barbados[citation needed] | 5.5% (on profits not over BBD$1 million)
3.0% (over BBD$1 million but not over BBD$20 million)
2.5% (over BBD$20 million but not over BBD$30 million)
1.0% (over BBD$30 million)[42] | 25%  | 38%  |  |  |  |  | 17.5% (standard rate)
7.5% (hotel services) | Taxation in Barbados
Belarus[43] | 20%  | 43.37% (12% income tax, 1% mandatory insurance, 35% social security)  | 43.37% (12% income tax, 1% mandatory insurance, 35% social security)  |  |  |  |  | 20% (standard rate)
10% (reduced rate) | Taxation in Belarus
Belgium[40] | 25%[44] | 55% (when single/secluded)
50% (when legally married) | 60.45%
(13.07% (mandatory social security tax)
50% (federal)[45]
3-9% (municipal)[46])  |  |  |  |  | 21% (standard rate)
12% (restaurants)
6% (essential and selected goods) | Taxation in Belgium
Belize | 0.75% (lowest rate)
19% (highest rate) | 25%[47] | 0% (except in some specific cases) |  |  |  | 12.5%  | Taxation in Belize
Benin[citation needed] | 35%  | 10%  | 35%  |  |  |  |  | 18%  | Taxation in Benin
Bermuda | 0%[48] | 0%  |  |  |  |  | 0%  | Taxation in Bermuda
Bhutan | 26%  | 0%  | 25%[49] |  |  |  |  | —  | Taxation in Bhutan
Bolivia | 29%  | 0%  | 25%  |  |  |  |  | 13%  | Taxation in Bolivia
Bosnia and Herzegovina | 10%[50] | 10%  |  |  |  |  | 17%[50] | Taxation in Bosnia and Herzegovina
Botswana | 22%  | 0%  | 25%  | 25%  |  |  |  | 14%  | Taxation in Botswana
Brazil[40] | 40% (highest rate for financial institutions, insurance and capitalisation companies)
34% (highest rate)
24% (lowest rate)
15% ( +10% in profits exceeding BR$ 20.000[51] \+ 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies[52]) | 0%[53] | 27.5%[54] | 22.5%  |  |  |  | 20,03%-30,7%[55] | Taxation in Brazil
Brunei | 1% sole proprietorships and partnerships), 18.5% (all other businesses)[56] | 0%  | 0%[56] |  |  |  | —[57] | Taxation in Brunei
Bulgaria | 10% (+ 5% on distribution of profit) | 10%  | 10%  |  |  |  |  | 20% (9% on hotel and camping accommodation) | Taxation in Bulgaria
Burkina Faso | 27.5%  | 0%  | 25%  |  |  |  |  | 18%  | Taxation in Burkina Faso
Burundi[58] | 35%  | 0%  | 35%  |  |  |  |  | 18%  | Taxation in Burundi
Cambodia | 20%  | 0%  | 20%  |  |  |  |  | 10%  | Taxation in Cambodia
Cameroon[43] | 31.5%  | 10%  | 35%  |  |  |  |  | 19.25%  | Taxation in Cameroon
Canada | 26.5-31% (higher rate)
9-13% (lower rate)[59] | 19% (15% federal + 4% in Nunavut)[60] to 27.53% (12.53% federal + 15% in Quebec)[61][62][63] | 58.50% (33% federal + 25.5% in Quebec) to 44.5% (33% federal + 11.5% in Nunavut)[60][63] | 27%  |  |  |  | 5% (5% federal tax in Alberta) to 15% (5% federal tax + 10% provincial tax in New Brunswick)[64] | Taxation in Canada
Cape Verde | 25%  | 16.5%  | 27.5%  |  |  |  |  | 15%  | Taxation in Cape Verde
Cayman Islands | 0%[65] | 0%[65] |  |  |  |  | 0%[65][66][Note 3] | Taxation in the Cayman Islands
Central African Republic | 30%[67] | —  | 50%[67] |  |  |  |  | 19%  | Taxation in the Central African Republic
Chad | 20%  | —  | —  | —  |  |  |  | —  | Taxation in Chad
Chile[68] | 25% (lowest rate)

27% (higher rate)[69]

| 0% (for monthly taxable incomes not over US$950) | 40% (for monthly taxable incomes over US$190000)[70] | 10%  |  |  |  | 19%  | Taxation in Chile
China[40] | 25% (standard rate)[71]

15% (concession rate for high-tech companies)[72]

| 0%  | 45%[73][74] | 20%  |  | 0% -  The Chinese government owns all lands in China and the government does not tax homeowners.[75] |  | 13% (standard rate)[57]
9% (energy, books, transportation, etc.)
6% (other services)
0% (goods and services for export) | Taxation in China
Colombia[43] | 35%[76] | 0%[77] | 35% (non-labor income)
39% (labor income)[77] | 10% (standard rate)
20% (lotteries, gaming, or similar activities)[78] |  |  |  | 19% (standard rate)
5% or 0% (reduced rates) | Taxation in Colombia
Comoros | 35%  | —  | —  | —  |  |  |  | —  | Taxation in the Comoros
Cook Islands | 30% (highest rate)
20% (lowest rate) | 18.5%  | 30%  |  |  | 0% [79] |  | 15%  | Taxation in the Cook Islands
DR Congo | 35%  | 0%  | 40%  |  |  |  |  | 20% (highest rate)
5% (lowest rate) | Taxation in the Democratic Republic of the Congo
Congo | 30%[80] | —  | —  |  |  |  |  | 18.9%[81] | Taxation in the Republic of the Congo
Costa Rica | 30%  | 0%  | 25%  |  |  |  |  | 13% (standard rate)
4% (private healthcare and plane tickets)
2% (medicines and private education)
1% (essential foods and agriculture)[82] | Taxation in Costa Rica
Croatia[43] | 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn) | 12%  | 40%  | 10%  |  |  |  | 25% (standard rate)[83]
13% (certain essential groceries) | Taxation in Croatia
Cuba[84] | 30%  | 15%  | 50%  |  |  |  |  | 20% (highest rate)
2.5% (lowest rate) | Taxation in Cuba
Curaçao | 22%  | 9.75%  | 46.5%  |  |  |  |  | 6%, 7% or 9%  | Taxation in Curaçao
Cyprus[40] | 12.5%  | 0%  | 35%  | 20%  |  |  |  | 19% (standard rate)
5% or 0% (reduced rates) | Taxation in Cyprus
Czech Republic[85][86] | 19%[87] | 20.1% (15% deductible tax + 45% healthcare and social security if an employee, 22.5% if self-employed)[88] | 45.7% (peaks for employee gross annual income of $90,000 or more)
39% (for gross annual income of $450,000 or more)[citation needed] | 15%  |  |  |  | 21% (standard rate)[89]
12% (reduced rate) | Taxation in the Czech Republic
Denmark[90] | 22-25% (depending on business)  | 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[91][92] | 52.07%[93] | 42%  |  |  |  | 25%  | Taxation in Denmark
Djibouti | 25%  | —  | —  |  |  |  |  | —  | Taxation in Djibouti
Dominica | 25%[94] | 0%  | 35%  |  |  |  |  | 15%  | Taxation in Dominica
Dominican Republic | 27%  | 0%  | 25%  | 27%[95] |  |  |  | 18%  | Taxation in the Dominican Republic
Timor-Leste | 10%  | —  | —  |  |  |  |  | —  | Taxation in East Timor
Ecuador | 25%[96] | 0%  | 35%  | 35%  |  |  |  | 12% (standard rate)
15% (luxury goods)
0% (exports) | Taxation in Ecuador
Egypt[97] | 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit) | 0%  | 22.5%  |  |  |  |  | 14% (standard rate)
10% (professional services)
0% (exports) | Taxation in Egypt
El Salvador | 30%  | 0%  | 30%  |  |  |  |  | 13%  | Taxation in El Salvador
Equatorial Guinea | 35%  | 0%  | 35%  |  |  |  |  | 15%  | Taxation in Equatorial Guinea
Eritrea | 34%  | —  | —  |  |  |  |  | —  | Taxation in Eritrea
Estonia[98] | 0% (20% on distribution or 14% on distribution below the 3 previous years average) | 6.9% (for minimum wage full-time work in 2024: includes 20% flat income tax, of which first 7848€ per year is tax exempt for low-income earners + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer | 23.6% (for employees earning more than 25,200€ per year in 2024: includes 20% flat income tax + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer and taxes on dividends | 20%  |  |  |  | 22% (standard rate)
9% (reduced rate) | Taxation in Estonia
Eswatini (Swaziland) | 27.5%  | 0%[99] | 33%[99] |  |  |  |  | 15%  | Taxation in Eswatini
Ethiopia | 30%[100] | 0%  | 35%  |  |  |  |  | —  | Taxation in Ethiopia
Falkland Islands | 26%  | 0%  | 26%  | 15%  |  |  |  | 0%  | Taxation in the Falkland Islands
Faroe Islands |  |  |  |  |  | 0% [101] |  |  | Taxation in the Faroe Islands
Micronesia | 21%  | —  | —  |  |  |  |  | —  | Taxation in Micronesia
Fiji | 20%[102] | 0%  | 20%  |  |  |  |  | 9%  | Taxation in Fiji
Finland | 20%[103] | 0% \+ 8.40% social security tax[104]
| 53.61%  in Halsua for the members of the Orthodox Church of Finland (31.25% national tax rate + 23.5% municipal tax + 9.9% social security tax + 2.1% church tax)[105][additional citation(s) needed] | 34%  |  |  |  | 25.5% (standard rate)
14% (food and fodder)
10% (medicines and public transport) | Taxation in Finland
France | 25%  | 0%  | 47.2% (45% + 4% tax on high incomes, or incomes over €177,000)[106] | 30% (plus an additional 4% for high earners)  |  |  |  | 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press) | Taxation in France
French Polynesia | 25%  | —  | —  |  |  |  |  | —  | Taxation in French Polynesia
Gabon | 35%  | 5%  | 35%  |  |  |  |  | 18%  | Taxation in Gabon
Gambia | 31%  | 0%  | 30%  |  |  |  |  | —  | Taxation in the Gambia
Germany | 30% approximately (15% Corporate tax (+ 5,5% solidarity surcharge) + 7% to 17% trade tax)[107] | 19,6% social security contributions

0% income tax if earning under €11,604 in year

| 45% income tax + 39,2% social security contributions up to €90,600 per year (Half paid by employer (14,6% health + 18,6% pension + 3,4% care + 2,6% unemployment) | 25%  | Currently inactive  | Yes  | Yes, exemptions within familiy  | 19% (standard rate)
7% (reduced rate) | Taxation in Germany
Georgia[108] | 0% (15% on distribution of profit) | 20% (5% on dividend, interest and royalty) |  |  |  |  | 18%  | Taxation in Georgia
Ghana | 25%  | 25%  | —  |  |  |  |  | 3%  | Taxation in Ghana
Gibraltar | 10%  | 17%  | 40%  |  |  |  |  | 0%  | Taxation in Gibraltar
Greece | 22%  | 9% (zero tax for annual income under €8633,33) | 44%  | 15%  |  |  |  | 24% (standard rate)
13% (food, health and tourism services)
6% (theater tickets, books and medicine)
VAT is reduced by 30% for the islands of Leros, Lesvos, Kos, Samos, Chios (i.e., 17%, 9%, 4%). | Taxation in Greece
Greenland |  |  |  |  |  | 0%  |  | 0%  | Taxation in Greenland
Grenada | 28%  | —  | —  |  |  |  |  | —  | Taxation in Grenada
Guatemala[43] | 25%  | 5%  | 7%  |  |  |  |  | 12%  | Taxation in Guatemala
Guernsey | 0%[109] | 0% ( if earning under £658.67 a month)[110] | 20% (+ 6.6-11.3% Social Security)[110] |  |  |  | Document duty charged on real estate transfers from estates  | 0%[111] | Taxation in Guernsey
Guinea | 35%  | —  | —  |  |  |  |  | —  | Taxation in Guinea
Guinea-Bissau | 35%  | —  | —  |  |  |  |  | —  | Taxation in Guinea-Bissau
Guyana[112] | 30%  | 28% on Annual salary less than $1,560,000 GYD.[113] | 40% on Annual salary above $1,560,000 GYD.[113] |  |  |  |  | 14% (standard rate)
0% (reduced rate) | Taxation in Guyana[113]
Haiti | 30%[114] | 0%  | 30%[115] |  |  |  |  | 10%[114] | Taxation in Haiti
Honduras | 25%  | —  | —  |  |  |  |  | —  | Taxation in Honduras
Hong Kong[116] | 16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million) | 0%  | 15%  |  |  |  |  | 0%  | Taxation in Hong Kong
Hungary | 9%  | 15% (+ 18.5% social security +13% social contribution tax)  | 15%  |  |  |  | 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) | Taxation in Hungary
Iceland[43] | 20%  | 31.48% (On income up to 446.136 ISK)[117] | 46.28%  | 22%  |  |  |  | 24% (standard rate)
11% (reduced rate) | Taxation in Iceland
India |

22% (highest)
15% (lowest)

[excludes surcharge & cess][118]

|  0% ₹ 0 - 250,000
5% ₹ 250,001 - 500,000
20% ₹ 500,001 - 1,000,000
Scheme I (with deductions) + 12% of basic salary for epf or social security

0% ₹ 0 - 500,000
10% ₹ 500,001 - 750,000
15% ₹ 750,001 - 1,000,000
20% ₹ 1,000,001 - 1,250,000
25% ₹ 1,250,001 - 1,500,000
Scheme II (without deductions) + 12% of basic salary for epf or social security  |  30% ₹ 1,000,001 & \+
Scheme I (with deductions)

30% ₹ 1,500,001 & \+
Scheme II (without deductions) + 12% of basic salary for epf or social security

4% cess[clarification needed] and highest surcharge of 25% is applied on income tax. This makes the effective tax rate 39%.

| 20%  |  |  |  | 28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[119][120] | Taxation in India
Indonesia | 22%  | 5%  | 35%  |  |  |  |  | 11%  | Taxation in Indonesia
Iran | 25%  | 0%  | 35%  |  |  |  |  | 9% (highest rate)
0% (reduced rate) | Taxation in Iran
Iraq | 15%[121] | 3%[122] | 15%  |  |  |  |  | 0-300%[123] | Taxation in Iraq
Ireland | 12.5%  | 20% (first €1,650 per year is deductible) | 52.1% (40% income tax + 12.1% social insurance contributions on incomes above €44,000) | 33%  |  |  | 33%[124] | 23% (goods)
9–13.5% (services)
0% (certain items of food) | Taxation in Ireland
Isle of Man | 0%  | 10%  | 22%[2] |  |  |  |  | 20% (standard rate)
5% (home renovations) | Taxation in the Isle of Man
Israel | 23%[125] | 0% (for monthly income under 6,330₪) | 50%  | 25%  |  |  |  | 18% (standard rate)
0% (fruits and vegetables) | Taxation in Israel
Italy | 27.9% (24% + 3.9% (on tax-adjusted EBITDA)) | 23% (first €8,500 per year is deductible); + municipal and local taxes (0-3%) | 43% (+ municipal and local taxes (0-3%) | 26%  |  |  |  | 22% (standard rate)
10% (reduced rate on certain products - e.g. food -
4% (on products of first necessity) | Taxation in Italy
Ivory Coast | 25%  | —  | —  |  |  |  |  | —  | Taxation in the Ivory Coast
Jamaica | 33.3% (standard rate)
25% (reduced rate for small companies) | 0%  | 25% (on income over J$1,500,000) |  |  |  |  | 20% (services)
16.5% (goods) | Taxation in Jamaica
Japan[126] | 29.74%[127] | 15.105% (5.105% national + 10% local) | 50.5% (45% national + 10% local) | 20.315%  |  |  |  | 10% (standard rate)
8% (groceries and takeout food and subscription newspaper) | Taxation in Japan
Jersey[40] | 0%  | 0%  | 20%[128] |  |  |  | Stamp duty on probate starting at £50, rising progressively  | 5%[129] | Taxation in Jersey
Jordan[43] | 20%  | 0%  | 25%[130] |  |  |  |  | 16%  | Taxation in Jordan
Kazakhstan[43] | 20%[107][2] | 10%  | 10% (for residents)
15% (for non-residents) |  |  |  |  | 13%  | Taxation in Kazakhstan
Kenya | 30%[107] | 10%  | 30% (for citizens)
35% (for non-citizens) |  |  |  |  | 16% (standard rate)
12% (electricity and fuel)
0% (food) | Taxation in Kenya
Kiribati | 35%  | —  | —  |  |  |  |  | —  | Taxation in Kiribati
Kosovo[131] | 10% (highest rate)
0% (lowest rate) | 0%  | 10%  |  |  |  |  | 0%  | Taxation in Kosovo
Kuwait | 16% (highest rate)
7.5% (lowest rate)[132] Rate of 15% typically applies except for regions under Saudi control where it's 7.5% tax, plus add a possible 1% tax for Zakat  | 0%  |  |  | 0%  |  | 0%  | Taxation in Kuwait
North Korea[133] | 25%  | 0%  | 20%  |  |  |  |  | 4% (highest rate)
2% (lowest rate) | Taxation in North Korea
Kyrgyzstan | 10%[134] | 10%  |  |  |  |  | 12% (standard rate)
5% (highest rate)
1% (lowest rate) | Taxation in Kyrgyzstan
Laos | 35%  | —  | —  |  |  |  |  | —  | Taxation in Laos
Latvia | 0% (20% on distribution of profit)[135] | 20%[136] | 31.4%  | 20%[137] |  |  |  | 21% (standard rate)
12% (Medical products, domestic public transport)
5% (Fresh fruits and vegetables, books, newspapers)[138] | Taxation in Latvia
Lebanon[43] | 17%  | 2%  | 25%  |  |  |  |  | 11%  | Taxation in Lebanon
Lesotho | 25%  | —  | —  |  |  |  |  | —  | Taxation in Lesotho
Liberia | 25%[139] | —  | —  |  |  |  |  | —  | Taxation in Liberia
Libya | 24.5%; 20% corporate tax plus a 4% Jehad tax plus a 0.5% tax on corporate income to pay for stamp duties[140] | —  | —  |  |  |  |  | —  | Taxation in Libya
Liechtenstein[141][142] | 12.5%  | 3%[143] | 22.4%[144] | 0% for share sales, 24% for real estate  |  |  |  | 8.1% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[145] | Taxation in Liechtenstein
Lithuania[citation needed] | 15%[146] | 31.2%  | 42.77%  | 15%  |  |  |  | 21% (standard rate)
9% (publications, accommodation services etc.)
5% (medicine, newspapers and magazines etc.)
0% (certain goods and services) | Taxation in Lithuania
Luxembourg | 28.69% (17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax[147] | 8%  | 44.2% (42%[148] \+ 3.78% unemployment fund surcharge)[149] |  |  |  |  | 17% (standard rate)
3% (reduced rate) | Taxation in Luxembourg
Macau[40] | 12%  | 0%  | 12%[150] |  |  |  |  | 0%[111] | Taxation in Macau
Madagascar | 20%  | —  | —  |  |  |  |  | —  | Taxation in Madagascar
Madeira | 5% (available to licensed companies in the International Business Centre of Madeira).

13% (available to SMEs and applicable up to a taxable profit of €15000)

20% (general rate)

| 0,0% (for monthly salaries up to €659) + social security charges[34] | 45.1% (for monthly salaries above €25,275) + social security charges[34] |  |  |  |  | 5% (reduced rate)

12% (intermediate rate)

22% (standard rate)[151]

| Taxation in Madeira

Malawi | 30%  | 0  | 35%[152] |  |  |  |  | —  | Taxation in Malawi
Malaysia[40] | 24% (highest rate)
18% (lowest rate) | 0%  | 30%[153] \+ 11% for EPF[154] \+ 0.5% for SOCSO[155] |  |  |  |  | 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[156] | Goods and Services Tax (Malaysia), Taxation in Malaysia
Maldives[157] | 15% (highest rate)
8% (lowest rate)[158] | 0%  | 0% for expatriates, 15% for nationals  |  |  |  |  | 6%[159] | Taxation in the Maldives
Mali | 30%  | —  | —  |  |  |  |  | —  | Taxation in Mali
Malta | 35% (unless eligible for 30% rebate)  | 0%  | 35%  |  |  | 0%  |  | 18% (7% and 5% for certain goods and services) | Taxation in Malta
Marshall Islands | 0.8% (lowest rate)
3% (highest rate) | 0%  | 12%[160] |  |  |  |  | 4% (highest rate)
2% (lowest rate) | Taxation in the Marshall Islands
Mauritania | 25%  | —  | —  |  |  | 0%  |  | —  | Taxation in Mauritania
Mauritius | 15%  | 0%  | 20%  |  |  |  |  | 15%  | Taxation in Mauritius
Mexico[40] | 30%[161] | 1.92%  | 35% \+ reduction of deductions (topes) |  |  |  |  | 16%  | Taxation in Mexico
Moldova[40] | 12%  | 12%[162] | 12% (+ 24% for social security) |  |  |  |  | 20% (standard rate)
10% (HoReCa) | Taxation in Moldova
Monaco | 0% (25% for companies generating more than 25% of their turnover outside Monaco)[163] | 0%[164] |  |  |  |  | 19.6% (highest rate)
5.5% (lowest rate)
[165] | Taxation in Monaco
Mongolia | 10%  | 10%  |  |  |  |  | 10%  | Taxation in Mongolia
Montenegro | 9%[166][167] | 9% (first €720)[167] | 12.65% (11% national tax + 15% municipality surtax on income tax)[167] 15% for entrepreneurs on their worldwide income[168] |  |  |  |  | 21%[169]
7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.)
0% (postal services, education, social security services, healthcare, insurance, etc.) | Taxation in Montenegro
Montserrat | 20%  | —  | —  |  |  |  |  | —  | Taxation in Montserrat
Morocco | 31% (highest rate)
10% (lowest rate)[107][170] | 0%  | 38%[170] |  |  |  |  | 20% (standard rate)
14%, 10%, 7% (reduced rates)[171] | Taxation in Morocco
Mozambique | 32%  | —  | —  |  |  |  |  | —  | Taxation in Mozambique
Myanmar | 22%  | —  | —  |  |  |  |  | —  | Taxation in Myanmar
Namibia | 32%[172] | 0%[172] | 37%[172] |  |  |  |  | 15%[172] | Taxation in Namibia
Nauru | 25%  | —  | —  |  |  |  |  | —  | Taxation in Nauru
Nepal | 30% (higher rate for financial companies) /
25% (standard rate) /
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees) | 0% \+ 1% social security tax | 36% (Including 20% additional tax)[173] |  |  |  |  | 13% (standard rate)[174]
288% (for imported vehicles)[175]
| Taxation in Nepal
Netherlands | 25% (on profits over €245,001)
15%[176] (not over €245,000) | 0% (first €8,700 per year is tax free) | 49.5%[177] | Under the new policy it is 36% with out a tax free limit. The old system presumes 7.6% gains for investments & 4% gains on banksaldo interest, taxed 36%  |  |  |  | 21% (standard rate)
9% (essential and selected goods) | Taxation in the Netherlands
New Zealand | 28%  | 10.5%[178] | 39%[179] |  |  |  |  | 15%  | Taxation in New Zealand
New Caledonia[180] | 30%  | 0%  | 40%
25% (on local income of non-residents)[181] |  |  |  |  | —  | Taxation in New Caledonia
Nicaragua | 30%  | —  | —  |  |  |  |  | —  | Taxation in Nicaragua
Niger | 30%[182] | —  | —  |  |  |  |  | 7%[182] | Taxation in Niger
Nigeria | 30%  | 7%  | 24%  |  |  |  |  | 7.5%  | Taxation in Nigeria
Niue | 0%  | —  | —  |  |  |  |  | 12.5%  | Taxation in Niue
Norfolk Island | 0%  | —  | —  |  |  | 0%[183] |  | —  | Taxation in Norfolk Island
North Macedonia[40] | 10%  | 10%  | 18%  |  |  |  |  | 18% (standard rate)
5% (reduced rate) | Taxation in North Macedonia
Norway[184] | 22%[185] | 0% (for yearly income under 100,000 NOK)[186] | 47.4%[187] | 37.84%[188] |  |  | 0%  | 25% (standard rate)
15% (food and drink)
12% (transportation, cinema and hotel services)[189]
| Taxation in Norway
Oman | 15%[190][191] | 0%  |  |  |  |  | 5%  | Taxation in Oman
Pakistan | 1.25%[192] (Minimum)

20%[193] (Small)

29%[194](Corporate)

| 0%

(for income under PKR.600000/annum)

| 45%(above 5.6 million per annum) | 15% (Acquired after July 2025)

Varried (Acquired before July 2025)

|  |  | 0%  | 18% +3%(for non-registered) (Goods)

15% (services)
0% (basic food items)

| Taxation in Pakistan
Palau | 0%  | —  | —  |  |  | 0%[195] |  | —  | 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 | 30%  | —  | —  |  |  |  |  | —  | Taxation in Papua New Guinea
Paraguay | 10%  | 8%  | 10%  |  |  |  |  | 10%  | Taxation in Paraguay
Peru[43] | 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 | 0%  | 0%[196] |  |  |  |  | 0%  | Taxation in the Pitcairn Islands
Poland[197] | 19% (9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €1.2 million and that have "small taxpayer" status)[197] | 9% (for income under 30.000 złotych per year)

•0% income tax[198]

•9% Health Insurance(non-deductible)[199]

| 41% or 45%

•32% Income tax

•9% health insurance

•4% solidarity tax above 1.000.000 złotych per year[200]

Self-employed

23,9% or 27.9%(not deduction first 30.000 złotych)

•19% flat income tax

•4,9% health insurance

•4% solidarity tax above 1 milion złotych

| 19%  |  |  |  | 23% (standard rate)
8% or 5% (reduced rates) | Taxation in Poland
Portugal[40] | 21% (in mainland) | 14.5%  | 56.03% (48% income tax + 5% solidarity rate + 11% social security) | 28%[3] |  |  |  | 23% (standard rate)
13% (intermediate rate)
6% (reduced rate) | Taxation in Portugal
Puerto Rico | 20%[201] | 0% (16% proposed) | 33.34%  |  |  |  |  | 11.5%  | Taxation in Puerto Rico
Qatar[40] | 10%  | 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)[202] | 35%

* 25% social security (CAS)
* 10% health insurance (CASS)
* 0% income tax for people with disabilities. 0% income tax for IT workers earning less than 10000 RON.

[202] | 45%

* 25% social security (CAS)
* 10% health insurance (CASS)
* 10% income tax after CAS and CASS

Self employed (PFA):

* 25% CAS if earning more than 12 minimum wages in a year
* 10% CASS, taxable sum capped at 12 minimum wages per year, e.g. you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)
* 10% income tax

[202] | 10%  |  |  |  | 19% (standard rate)
9% (food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[43] | Taxation in Romania
Russia[40] | 20%[2] | 13%  | 22% (for those earning more than 50 mil. roubles a year)[203]

35% for non-residents

|  |  |  |  | 20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat) | Taxation in Russia
Rwanda | 30%  | 0%  | 30%  |  |  |  |  | 18%  | Taxation in Rwanda
Saint Kitts and Nevis | 33%[204] | 0%  |  |  |  |  | —  | Taxation in Saint Kitts and Nevis
Saint Barthélemy | 0%  | 0%  | 0%  |  |  |  |  | 0%  | Taxation in Saint Barthélémy
Saint Lucia | 30%  | —  | —  |  |  |  |  | —  | Taxation in Saint Lucia
Saint Martin | 20% (10% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €40,000) | —  | —  |  |  |  |  | —  | Taxation in Saint Martin
Saint Pierre and Miquelon | 33.3% (15% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €600,000) | —  | —  |  |  |  |  | —  | Taxation in Saint Pierre and Miquelon
Saint Vincent and the Grenadines | 30%  | —  | —  |  |  |  |  | —  | Taxation in Saint Vincent and the Grenadines
Samoa | 27%  | —  | —  |  |  |  |  | —  | Taxation in Samoa
San Marino | 17%  | 9%  | 35%  |  |  |  |  | 0% (standard rate)
17% (imported goods) | Taxation in San Marino
São Tomé and Príncipe | 25%  | —  | —  |  |  |  |  | —  | Taxation in São Tomé and Príncipe
Sark | 0%[205] | 0%  | 0%  | 0%  | There are taxes on property and personal capital, maximum at £6,500.  | Document duty charged on real estate transfers from estates performed by a Guernsey Advocate | 0%  | Taxation in Sark
Saudi Arabia[206] | 2.5% (fully Saudi national owned businesses), 2.5-15% (taxed at Zakat rate 2.5% for the Saudi percentage of ownership, 15% for all other ownership)  | 0%  |  |  |  |  | 15% (standard rate)

5% (real estate transactions rate)

| Taxation in Saudi Arabia
Senegal[43] | 25%  | 0%  | 50%  |  |  |  |  | 20%  | Taxation in Senegal
Serbia[207] | 15%[208] | 10%  | 25% (additional contributions for state health, pension and unemployment funds)[209] | 15%  |  |  |  | 20% (standard rate)[210][211]
10% or 0% (reduced rates) | Taxation in Serbia
Seychelles | 33%[6] | 15%  |  |  |  |  | 15%  | Taxation in the Seychelles
Sierra Leone | 25%  | —  | —  |  |  |  |  | —  | Taxation in Sierra Leone
Singapore | 17%[212] | 0%  | 22% (+ 20% tax on pension) |  |  |  |  | 9%  | Taxation in Singapore
Sint Maarten | 34.5%  | 12.50%  | 47.50%  |  |  |  |  | 5%  | Taxation in Sint Maarten
Slovakia | 21% (on profits over €100,000)
15% (profits under €100,000) | 21%  | 25%[213] | 25%  |  |  |  | 20% (standard rate)[citation needed]
10% (books and medicines)
| Taxation in Slovakia
Slovenia[40] | 19%  | 16%  | 50%  | 27.5%  |  |  |  | 22% (standard rate) or 9.5% (food, building and renovation, transport, tickets, media) or 5% (books, newspaper) | Taxation in Slovenia
Solomon Islands | 30%  | —  | —  |  |  |  |  | —  | Taxation in the Solomon Islands
Somalia | 30%[214] | 0%  | 18%  |  |  |  |  | 0%  | Taxation in Somalia
South Africa | 28%[215] | 0% (below threshold) | 45%  | 18%  |  |  |  | 15%[216] | Taxation in South Africa
South Korea[43] | 24.2%[107] | 6% + 1.8%[217] | 42%[218] \+ 11.4%[217] |  |  |  |  | 10%  | Taxation in South Korea
South Sudan | 30%  | —  | —  |  |  |  |  | —  | Taxation in South Sudan
Spain[40] | 25% (in mainland)
4% (in  Canary Islands) | 0% (first €5,550 per year is tax free)  | 52.3

47% (State tax) 3.75% (Regional tax in Valencia) 6.45% (Social security, worker contribution)

| 26% (residents)
19% (non-residents)  |  |  |  | 21% (standard rate)
10% or 4% (reduced rates) | Taxation in Spain
Sri Lanka[40] | 30% (highest rate)
15% (lowest rate)[107] | 0%  | 36% (if annual income is more than LKR 3 million) |  |  |  |  | 12% (standard rate)
8% or 0% (reduced rates)
| Taxation in Sri Lanka
Sudan | 5% (special exempt companies), 15% most other companies[219] |  |  |  |  |  |  |  | Taxation in Sudan
Suriname | 36%[220] | 8% (first SRD2,646 per year is deductible) | 38%[221] |  |  |  |  | —  | Taxation in Suriname
Svalbard | 16%[222][223] | 8%[224] | 22%[224] | 0%[225] |  |  | 0%  | 0%[226] | Taxation in Norway
Sweden | 20.6%[227] | 32% (first US$1,930 per year is deductible) | 45.6% (32% average municipality income tax + 20% state income tax)[228][229] | 30%  |  |  | 0%  | 25% (standard rate)
12% or 6% (reduced rate)[230] | Taxation in Sweden
Switzerland[43] | 17.92%[107] | 0%  | 50.14%
10.6% (mandatory social security contributions)[231]
11.5% (federal)[232]
28.025% (cantonal, Geneva)[233]
9.69% (communal, Avully and Chancy, both canton of Geneva)[233]
3.04% (church tax, roman catholic and protestant in Geneva)[233] |  |  |  |  | 8.1% (standard rate)
3.8% or 2.5% (reduced rates) | Taxation in Switzerland
Syria[40] | 22%  | 5%  | 15%  |  |  |  |  | —  | Taxation in Syria
Taiwan[40] | 20%[234] | 5%  | 40%  |  |  |  |  | 5%[235] | Taxation in Taiwan
Tajikistan[236] | 13%
25% (non-residents) | 5%  | 13%
25% (non-residents) |  |  |  |  | 18%  | Taxation in Tajikistan
Tanzania | 30%  | 15%  | 30%  |  |  |  |  | 14%  | Taxation in Tanzania
Thailand | 20%  | 0%  | 35%  |  |  |  |  | 7%  | Taxation in Thailand
Togo | 27%  | —  | —  |  |  |  |  | —  | Taxation in Togo
Tokelau | 0%  | —  | —  |  |  |  |  | —  | Taxation in Tokelau
Tonga | 25%  | —  | —  |  |  |  |  | —  | Taxation in Tonga
Trinidad and Tobago | 30%  | 0%  | 25% (annual chargeable income less than $1 million)
30% (annual chargeable income over $1 million) [237] |  |  |  |  | 12.5%  | Taxation in Trinidad & Tobago
Tunisia[43] | 30%  | 0%  | 35%  |  |  |  |  | 18% (standard rate)
12% or 6% (reduced rate) | Taxation in Tunisia
Turkey[40] | 25%  | 15%  | 40%  |  |  |  |  | 20% (standard rate)
10% (clothing)
1% (certain food items)[57] | Taxation in Turkey
Turkmenistan | 8%  | —  | —  |  |  |  |  | —  | Taxation in Turkmenistan
Turks and Caicos Islands | 0%  | —  | —  |  |  |  |  | —  | Taxation in the Turks and Caicos Islands
Tuvalu | 30%  | —  | —  |  |  |  |  | —  | Taxation in Tuvalu
Uganda | 30%[238] | —  | —  |  |  |  |  | 18%[239] | Taxation in Uganda
Ukraine | 18%[240] | 0%[241] | 18% (common rate)
20% (some activities)
22% (social security)[242] |  |  |  |  | 2% (non-refundable turnover tax during martial law) | Taxation in Ukraine
United Arab Emirates | 0% (free zone companies,[243] as well as mainland companies with less than 375,000 AED a year in profit,[244] may need to fill out a tax return)

9% (for mainland companies with a net profit over AED 375,000 annually, taxation paid to other countries credited towards UAE taxation, tax return required)[244]

| 0%[245] | 0%[246] |  |  |  | 5%[245] | Taxation in the United Arab Emirates
United Kingdom[247] | 19-25%[248] | 0% up to £12,570[249] | 62% (This consists of 40% income tax on the GBP 100k–125k band, an effective 20% due to the phase-out of the personal allowance, and 2% employee National Insurance). The marginal rate then drops to 47% for income above GBP 125k (45% income tax plus 2% employee National Insurance) [250][251] | 24%[252] |  |  | 40%[253] | 20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)[254] | Taxation in the United Kingdom

National Insurance

United States | 21% (federal), up to 21% with credit of tax paid towards other countries  | 10% (federal) +
0–3.07% (state) +
0–3.8398% (local) (federal standard deduction of 12550 USD for single taxpayers) | 50.3% to 37%:

50.3% in California (37% (federal)[255] \+ 13.3% (state)), 37% in Texas (37% + 0%)

| 20%  |  | 0% (e.g. Aleutians East Borough, Alaska) - 3.6361% (Menominee County, Wisconsin) [256] | 18%-40% federal with offset against individual State Estate and Inheritence Taxes[257] | 11.5% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate) | Taxation in the United States
Uruguay[43] | 25%  | 0%  | 36%[258] |  |  |  |  | 22% (standard rate)
11% (lowest rate)
0% (extent) | Taxation in Uruguay
Uzbekistan[43] | 12% (standard rate)
20% (banks and mobile communication operators) | 12%  |  |  |  |  | 15% (highest rate)
0% (lowest rate) | Taxation in Uzbekistan
Vanuatu | 0%  | 0%  | 0%  |  |  |  |  | 0%  | Taxation in Vanuatu
Venezuela[43] | 34%  | 0%  | 34%  |  |  |  |  | 16% (standard rate)
8% (reduced rate) | Taxation in Venezuela
Vietnam[40] | 20%  | 5%  | 35%[259] |  |  |  |  | 10%  | Taxation in Vietnam
British Virgin Islands | 0%[260] | 0%  |  |  |  |  | —  | Taxation in the British Virgin Islands
U.S. Virgin Islands | 21–38.50%[261] |  |  |  |  |  |  | Taxation in the United States Virgin Islands
Wallis and Futuna | 0%  | 0%  | 0%  |  |  |  |  | 0%  | Taxation in Wallis and Futuna
Yemen | 20%[262] | 10%  | 15%  |  |  |  |  | 2%  | Taxation in Yemen
Zambia | 30%[263] | 10%  | 30%  |  |  |  |  | 16%  | Taxation in Zambia
Zimbabwe | 25%  | 0%  | 45%  |  |  |  |  | 15% (standard rate)
0% (on selected items) | Taxation in Zimbabwe
Part of a series on

Taxation
An aspect of fiscal policy

Policies

* Economic justice
* Government revenue
* Property tax equalization
* Tax revenue
* Non-tax revenue
* Tax law
* Tax bracket
* Flat tax
* Tax threshold
* Taxation as theft
* Tax shift
* Tax cut
* Tax advantage
* Tax incentive
* Tax reform
* Tax harmonization
* Tax competition
* Double taxation
* Representation
* Medical savings account

Economics

|  General Theory

* Price effect
* Excess burden
* Tax incidence
* Laffer curve
* Optimal tax
* Fiscal illusion
* Theories
* Optimal capital income taxation

Distribution of Tax

* Tax rate
* Flat
* Progressive
* Regressive
* Proportional

Collection

* Revenue service
* Revenue stamp
* Tax assessment
* Taxable income
* Tax lien
* Tax refund
* Tax shield
* Tax residence
* Tax preparation
* Tax protester
* Tax investigation
* Tax collector
* Tax withholding
* Private tax collection

Noncompliance

|  Legal tax avoidance

* Base erosion and profit shifting (BEPS)
* Double Irish
* Single Malt
* CAIA
* Dutch Sandwich
* Tax credit
* Tax deduction
* Tax exemption
* Taxpayer groups
* Tax holiday
* Tax inversion
* Tax farming
* Repatriation tax avoidance
* Tax patent
* Tax shelter

Illegal tax evasion

* Tax amnesty
* Black market
* Debtors' prison
* Tax exile
* Smuggling
* Tax resistance
* Transfer mispricing
* Unreported employment

Locations

* Tax havens
* Corporate havens
* Offshore financial centres (OFCs)
* Offshore magic circle
* Conduit and sink OFCs
* Financial centres
* Financial Secrecy Index

Major examples

* Ireland as a tax haven
* Ireland v. Commission
* Leprechaun economics
* Liechtenstein tax affair
* Luxembourg Leaks
* Offshore Leaks
* Paradise Papers
* Panama Papers
* Swiss Leaks
* United States as a tax haven
* Panama as a tax haven

Types

* Direct
* Indirect
* Per unit
* Ad valorem
* Aviation
* Airport improvement
* Landing
* Solidarity
* Capital gains
* Expatriation
* Consumption
* Departure
* Hotel
* Sales
* Stamp
* Television
* Tourist
* Value-added
* Dividend
* Environmental tax
* Carbon
* Eco-tariff
* Landfill
* Natural resources consumption
* Severance
* Steering
* Stumpage
* Excise
* Alcohol
* Cigarette
* Fat
* Meat
* Sin
* Sugary drink
* Tobacco
* General
* Georgist
* Gift
* Gross receipts
* Hypothecated
* Income
* Inheritance (estate)
* Land value
* Luxury
* Payroll
* Pigouvian
* Property
* Resource rent
* Single
* Surtax
* Turnover
* Use
* User charge/fee
* Congestion
* Fuel
* Road/GNSS
* Toll
* Vehicle miles traveled
* Corporate profit
* Excess profits
* Windfall
* Negative (income)
* Wealth

International

* Financial transaction tax
* ATTAC
* Currency transaction tax
* European Union Common Consolidated Corporate Tax Base (CCCTB)
* Global minimum corporate tax rate
* Robin Hood tax
* Tobin tax
* Spahn tax
* Tax equalization
* Tax treaty
* Exchange of Information
* Permanent establishment
* Transfer pricing
* European Union FTT
* Foreign revenue rule

Trade

* Custom
* Duty
* Tariff
* Import
* Export
* Tariff war
* Free trade
* Free-trade zone
* Trade agreement
* ATA Carnet

Research

|  Academic

* Mihir A. Desai
* Dhammika Dharmapala
* James R. Hines Jr.
* Ronen Palan
* Joel Slemrod
* Gabriel Zucman

Advocacy groups

* Institute on Taxation and Economic Policy (ITEP)
* Oxfam (UK)
* Tax Foundation (US)
* Tax Justice Network (TJN)
* Tax Policy Center (US)

Religious

* Church tax
* Eight per thousand
* Teind
* Tithe
* Fiscus Judaicus
* Leibzoll
* Temple tax
* Tolerance tax
* Jizya
* Kharaj
* Khums
* Nisab
* Zakat

By country

|  All Countries

* List of countries by tax rates
* Tax revenue to GDP ratio
* Tax rates in Europe

Individual Countries

* Albania
* Algeria
* Argentina
* Armenia
* 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
* Morocco
* Namibia
* Netherlands
* New Zealand
* Norway
* Pakistan
* Palestine
* Peru
* Philippines
* Poland
* Portugal
* Russia
* South Africa
* Sri Lanka
* Sweden
* Switzerland
* Taiwan
* Tanzania
* United Arab Emirates
* United Kingdom
* United States
* Uruguay

* Business portal
* Money portal

* v
* t
* e

## See also

[edit]

* Corporate tax haven
* List of countries by social welfare spending
* List of countries by tax revenue as percentage of GDP
* List of countries by inheritance tax rates
* Tax Freedom Day
* Tax haven
* Tax rates in Europe
* VAT rates around the world
* Welfare state

## Notes

[edit]

1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 26% rate.
2. ^ Excludes 2% Medicare levy.Excludes 1.5% Medicare Levy Surcharge Previously 50.5%, 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.

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