List of countries by tax rates

thumb|Map of the world showing national-level sales tax / VAT rates as of October 2019|300x300px

Comparing tax rates across 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 (excluding dividend taxes), individual income tax, capital gains tax, wealth tax (excluding 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 personal wealth and will be repaid upon retirement or emigration, either as a lump sum or as a 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 USA and Canada) are averages and vary by state or province. Territories with different rates from their respective nations are in italics.

Tax rates by countries and territories

{| class="wikitable sortable sticky-header-multi mw-datatable" style="font-size:93%;"

! rowspan="2" |Tax jurisdiction

! rowspan="2" |Corporate

! colspan="2" |Individual income

! rowspan="2" |Capital gains

! rowspan="2" |Wealth

! rowspan="2" |Property

! rowspan="2" |Inheritance / Estate

! rowspan="2" |VAT or GST or Sales

! rowspan="2" |Further reading

!Lowest

!Highest

| 20%

| 0%

| 20%

| Taxation in Afghanistan

| 15%

| 0%

| 23%

|Taxation in Albania

| 19–26%

| 0%

| 35%

| Taxation in Algeria

| 34%

| 0%

| 10%

| Taxation in Andorra

| 30%

| 0%

| Taxation in Angola

| 0%

| colspan="2" | 0%

| colspan="2" |0%

|15%

| Taxation in Antigua and Barbuda

| 35% 15%

| 9%

| 22%

| 7%

| 0%

| 0–45%

| No

|0%

| 10% 0%

| 0%

| 55%

| No

| Taxation in Austria

| 20%

| 14%

| 18%

16.8% (general)

|0% (for monthly salaries up to €654 + social security charges)

|36.2% (for monthly salaries above €25,200 + social security charges)

|4% (reduced)

9% (intermediate)

16% (standard)

|Taxation in Portugal

| 0%

| 8.8%

| 12%

| Taxation in the Bahamas

| 0%

| colspan="2" | 0%

| 10% 0%

| Taxation in Bahrain

| 0%

| 25%

| 15%

| Taxation in Bangladesh

| 5.5% 3.0% 2.5% 1.0%

| 25%

| 38%

| 17.5% 7.5%

| Taxation in Barbados

| 20%

| colspan="2" | 43.37%

| 20% 10%

| Taxation in Belarus

| 55% 50%

| 60.45% (13.07% , 50% , 3–9% )

|10%

| No

| 21% 12% 6%

| Taxation in Belgium

| 25%

1.75%

19%

37.5%

| colspan="2" | 25%

| 0%

| No

| 12.5%

| Taxation in Belize

| 35%

| 10%

| 35%

| 18%

| Taxation in Benin

| 0%

| colspan="2" | 0%

| 0%

| Taxation in Bermuda

| 26%

| 0%

| 25%

| Taxation in Bhutan

| 29%

| 0%

| 25%

| 13%

| Taxation in Bolivia

| 10%

| colspan="2" | 10%

| 17% + 9% Social Contribution Tax or 15% for financial institutions, insurance and capitalisation companies)

| 0%

| 27.5%

|22.5%

|8%

| 20–30.7%

| Taxation in Brazil

| 1%

18.5%

| colspan="2" | 0%

|0%

| 35%

| 0%

| 35%

| 18%

| Taxation in Burundi

| 20%

| 0%

| 20%

| 10%

| Taxation in Cambodia

| 19% 27.53%

| 58.50%

44.5%

| 5% to 15%

| Taxation in Canada

| 25%

| 16.5%

| 27.5%

| 15%

| Taxation in Cape Verde

| 0%

| colspan="2" | 0%

| Taxation in the Cayman Islands

| 30%

| 50%

| 25–27%

| 0%

| 40%

| 10%

| No

15%

| 0%

| 45%

|20%

|0% -

|0%

| 13% 9% 6% 0%

| Taxation in China

| 0%

| 35% 39%

| Yes

| 15%

| Taxation in the Cook Islands

| 35%

| 0%

| 40%

| 5–20%

| Taxation in the Democratic Republic of the Congo

| 30%

| 18.9%

| Taxation in the Republic of the Congo

| 30%

| 0%

| 25%

| No

| Taxation in Costa Rica

| 13%

| Taxation in Croatia

| 30%

| 15%

| 50%

| 2.5–20%

| Taxation in Cuba

| 22%

| 9.75%

| 46.5%

| 6%, 7% or 9%

| Taxation in Curaçao

| 21%

| 20.1%

| 45.7% 39%

| 15%

| No 12%

| Taxation in the Czech Republic

| 22–25%

| 39.86%

| 52.07%

| 42%

| No

| 0%

| 35%

| 15%

| Taxation in Dominica

| 27%

| 0%

| 25%

|27%

| 18%

| Taxation in the Dominican Republic

| 10%

| Taxation in East Timor

| 25%

| 0%

| 35%

|35%

| 12% 15% 0%

| Taxation in Ecuador

| 22.5%

| 0%

| 27.5%

| 14% 10% 0%

| Taxation in Egypt

| 30%

| 0%

| 30%

| 13%

| Taxation in El Salvador

| 35%

| 0%

| 35%

| 15%

| Taxation in Equatorial Guinea

| 34%

| Taxation in Eritrea

| 0%

| 6.9%

| 23.6%

| 20%

| No

| 33%

| 0%

| 35%

| Taxation in Ethiopia

| 26%

| 0%

| 26%

| 15%

| 0%

| Taxation in the Falkland Islands

|18%

|20%

| 0%

|Taxation in the Faroe Islands

| 21%

| Taxation in Micronesia

| 20%

| 0%

| 20%

| 9%

| Taxation in Fiji

| 20%

18%

| 8.4%

| 53.61%

|34%

| No

| 25.5% 14% 10%

| Taxation in Finland

| 25%

| 0%

| 55.34% (45% <abbr title="Impôt sur le revenu">IR</abbr> + 4% <abbr title="Contribution exceptionnelle sur les hauts revenus">CEHR</abbr> + 9.2% <abbr title="Contribution sociale généralisée">CSG</abbr> + 0.5% <abbr title="Contribution au remboursement de la dette sociale">CRDS</abbr> + 0.4% Old-age insurance + 6% <abbr title="Plan d’Epargne Retraite Obligatoire">PER</abbr>)

|31,4%

| Yes

| 20% 10% 5.5% 2.1%

| Taxation in France

| 25%

| Taxation in French Polynesia

| 35%

| 5%

| 35%

| 18%

| Taxation in Gabon

| 31%

| 0%

| 30%

| Taxation in the Gambia

| 30%

| 19.6%

| 45%

| 25%

| Inactive

| 19% 7%

| Taxation in Germany

| 0%

| colspan="2" | 20%

|0%

| 18%

| Taxation in Georgia

| 25%

| 3%

| Taxation in Ghana

| 10%

| 17%

| 40%

| 0%

| Taxation in Gibraltar

| 22%

| 9%

| 44%

| 15%

| No

|0%

|20%

| Taxation in Guernsey

| 35%

| Taxation in Guinea

| 35%

| Taxation in Guinea-Bissau

| 30%

| 25%

| 35%

|0%

|30%

|10%

| 16.5% 8.25%

| 0%

| 15%

|0%

| Taxation in Hong Kong

| 9%

| colspan="2" | 15%

|15%

| No

|27% 18% 5%

| Taxation in Hungary

| 46.28%

| 22%

| No

| 0%

| 39%

|12.5%

20%

|0%

|40% '

18% '

5%, 0% '

| Taxation in India

| 22%

| 5%

| 35%

| 11%

| Taxation in Indonesia

| 25%

| 0%

| 35%

| 0–9%

| Taxation in Iran

| 15%

| 3%

| 15%

|300% '

15% '

20% '

10% '

| Taxation in Iraq

| 12.5%

| 20%

| 52.1%

|33%

| No

|23% 9–13.5% 0%

| Taxation in Ireland

| 0%

| 0% (First 17000 GBP is tax free)

| 21%[https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/individuals/residents/rates-and-allowances/]

|20% 5%

| Taxation in the Isle of Man

| 23%

| 0% (for monthly income under 6,330₪)

| 50%

|25%

| No

| 29.74%

| 15.105%

| 50.5%

|20.315%

| No

|10% 8%

| Taxation in Japan

|5%

| Taxation in Jersey

| 16%

| Taxation in Jordan

| 10%

| 0%

| 10%

| 0%

| Taxation in Kosovo

| 7.5–16%

| colspan="2" | 0%

| 0%

| Taxation in Kuwait

| 25%

| 0%

| 20%

| 10%

| Taxation in North Korea

| 10%

| colspan="2" | 10%

| 12% 1–5%

| Taxation in Kyrgyzstan

| 35%

| Taxation in Laos

| 0%

| 20%

| 31.4%

|20%

| No

| Taxation in Latvia

| Taxation in Liberia

| 24.5%

| Taxation in Libya

| 12.5%

| 3%

| 22.4%

|0%

24%

|8.1% 3.8% 2.5%

| Taxation in Liechtenstein

| 15%

| 31.2%

| 42.77%

| 15%

| No

| 8%

| 44.2%

| No

|0%

|17% 3%

| Taxation in Luxembourg

| 0%

| Taxation in Macau

| 20%

| Taxation in Madagascar

|5%

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

20% (general)

|0% (for monthly salaries up to €659) + social security charges

|Taxation in Madeira

| 30%

| 0%

| 35%

| Taxation in Malawi

|2-10%

|10% 7% 5%

|Taxation in Malaysia

| 8–15%

| 0%

15%

| 6%

| Taxation in the Maldives

| 30%

| Taxation in Mali

| 35%

| 0%

| 35%

| 0%

| 18% (7% and 5% for certain goods and services)

| Taxation in Malta

| 0.8–3%

| 0%

| 12%

| 2–4%

| Taxation in the Marshall Islands

| 25%

| 0%

| Taxation in Mauritania

| 15%

| 0%

| 15%

| Taxation in Mauritius

| 1.92%

| 35%

| No

| 12%

| 20% 10%

| Taxation in Moldova

| 0%

| colspan="2" | 0%

|20% '

10% '

5.5% '

| Taxation in Monaco

| 10%

| colspan="2" | 10%

| 10%

| Taxation in Mongolia

| 9%

|21% 7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.) 0% (postal services, education, social security services, healthcare, insurance, etc.)

| Taxation in Montenegro

| 20%

| Taxation in Montserrat

| 10–31%

| 0%

| 38%

| Taxation in Morocco

| 32%

| Taxation in Mozambique

| 22%

| Taxation in Myanmar

| 32%

| 0%

|13% 288%

| Taxation in Nepal

| 25% 15%

| 0%

| 49.5%

|36%

| No

|21% 9%

| Taxation in the Netherlands

| 28%

| 10.5%

| 39%

| No

| 30%

| 0%

| 40% 25%

| Taxation in New Caledonia

| 30%

| Taxation in Nicaragua

| 30%

| 7%

| Taxation in Norfolk Island

| 22%

| 0%

| 47.4%

|37.84%

| Yes

|25% 15% 12%

| Taxation in Norway

| 15%

| colspan="2" | 0%

| 5%

| Taxation in Oman

| 1.25%

20%

29%

| 0% (under Rs 600,000 per annum)

| 45% (over Rs 5.6 Million per annum)

|15%

|Exempt

|0%

|18%

15%

| Taxation in Pakistan

| 12%

| 0%

| Taxation in Palau

| 15%

| 5%

| 15%

|14.5%

| Taxation in Palestine

| 25%

| 0%

| 27%

| 7% 15% 10% 5%

| Taxation in Panama

| 30%

| Taxation in Papua New Guinea

| 10%

| 8%

| 10%

| No

| 10%

| Taxation in Paraguay

|6%

|12% 0%

| Taxation in the Philippines

| 0%

| colspan="2" | 0%

| 0%

| Taxation in the Pitcairn Islands

| 19% , 9% Health Insurance(non-deductible))

| 41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year)

23.9% or 27.9%

| 19%

| No

| 0%

| 33.34%

| 11.5%

| Taxation in Puerto Rico

| 35%

35%

|0%

|22% 10% 0%

| Taxation in Russia

| 30%

| 0%

| 30%

| 18%

| Taxation in Rwanda

| 33%

| colspan="2" | 0%

| Taxation in Saint Kitts and Nevis

| 0%

| Taxation in Saint Barthélémy

| 30%

| Taxation in Saint Lucia

| 20%

| Taxation in Saint Martin

| 33.3%

| Taxation in Saint Pierre and Miquelon

| 30%

| Taxation in Saint Vincent and the Grenadines

| 27%

| Taxation in Samoa

| 17%

| 9%

| 35%

|0% 17%

| Taxation in San Marino

| 25%

| Taxation in São Tomé and Príncipe

| 0%

| colspan="2" | There are taxes on property and personal capital, maximum at £6,500.

| 0%

| Taxation in Sark

|2.5%

2.5–15%

| colspan="2" | 0%

|15%

| Taxation in Saudi Arabia

| 15%

| 10%

| 25%

|15%

|0%

|20% 10% or 0%

| Taxation in Serbia

| 33%

| 0%

| 22%

|0%

|9%

| Taxation in Singapore

| 34.5%

| 12.50%

| 47.50%

| 5%

| Taxation in Sint Maarten

| 21% 15%

| 21%

| 25%

| No 19% 5%

| Taxation in Slovakia

| 0%

| 18%

| 0%

| Taxation in Somalia

| 28%

| 0%

| 45%

|18%

|25%

| 15%

| Taxation in South Africa

| )

| 53.4% (42% + 11.4%

|10%

| Taxation in South Korea

| 30%

| Taxation in South Sudan

|12% 8% or 0%

| Taxation in Sri Lanka

|5%

15%

| Taxation in Sudan

| 36%

| 8%

| 38%

| Taxation in Suriname

| 16%

| 8%

| 22%

|0%

| Taxation in Norway

| 20.6%

| 7,1%

|30%

| Taxation in Sweden

| 11.5% 28.025% 9.69%

|8.1% 3.8% or 2.5%

| Taxation in Switzerland

| 5%

| 40%

|20%

|5%

| Taxation in Taiwan

| 13% 25%

| 5%

| 13% 25%

|18%

| Taxation in Tajikistan

| 30%

| 15%

| 30%

| 14%

| Taxation in Tanzania

| 20%

| 0%

| 35%

|7%

| Taxation in Thailand

| 27%

| Taxation in Togo

| 0%

| Taxation in Tokelau

| 25%

| Taxation in Tonga

| 30%

| 0%

| 25% , 30%

| n/a

|12.5% (VAT)

| Taxation in Trinidad & Tobago

|20% 10% 1%

| 18%

| Taxation in Uganda

| 18%

| 0%

| 18% 20% 22%

|18%

|2%

| Taxation in Ukraine

| 0% (free zone companies, as well as mainland companies with less than 375,000 AED a year in profit, 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)

| 0%

|5%

| 19–25%

| 0%

| 47% (45% + 2% employee National Insurance, Scotland is even 48%+2%)

|24%

| No

|20% 5% 0%

| Taxation in the United Kingdom

| 21% up to 21%

| 10% + 0–3.07% + 0–3.8398%

| 50.3% California (37% + 13.3% )

37% (37% + 0%)

|20%

| No

|18–40%

| 0–11.5%

| Taxation in the United States

|22% 11% 0%

| Taxation in Uruguay

| 20%

| 5%

| 35%

|10%

| Taxation in Vietnam

| 0%

| colspan="2" | 0%

| Taxation in the British Virgin Islands

| 21–38.50%

| Taxation in the United States Virgin Islands

| 0%

|0%

| Taxation in Wallis and Futuna

| 20%

| 10%

| 15%

|2%

| Taxation in Yemen

| 30%

| 10%

| 30%

|16%

| Taxation in Zambia

| 25%

| 0%

| 45%

|15% 0%

| Taxation in Zimbabwe

List of countries by tax rates

Tax rates by countries and territories

See also

Notes

References