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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.

Contents

Tax rates by countriesEdit

Country Corporate tax Income tax (minimum prevailing national + subnational rate) Income tax (maximum prevailing national + subnational rate)[1] VAT or GST or sales tax Further reading
  Afghanistan 20%[2] 0%[3] 20%[3] 0%[4] Taxation in Afghanistan
  Albania 15%[5] 0%[6] 23%[6] 20% (standard rate)[7]
6% (tourism services)[8]
Taxation in Albania
  Algeria 19%–26%[9] 0%[10] 35%[10] 19% (standard rate)[11]
9% (basic items)[11]
Taxation in Algeria
  American Samoa 15%–44%[12][13] 4%[14][13] 6%[13] 0%[15][13] Taxation in American Samoa
  Andorra 10%[16] 10%[17] 10%[17] 4.5% (standard rate
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[18]
Taxation in Andorra
  Angola 30%[19] 0%[19] 17%[19] 10%[19] Taxation in Angola
  Anguilla 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
  Argentina 35%[21] 9%[21] 35%[21] 21%[21] Taxation in Argentina
  Armenia 20%[22] 24.4%[22] 36%[22] 20%[22] Taxation in Armenia
  Aruba 25%[23] 7%[23] 58.95%[23] 1.5% (turnover tax)[23] Taxation in Aruba
  Australia 28.5%–30%[24][Note 1] 0%[24] 47%[25][Note 2] 10% (standard rate)
0% (essential items)[24]
Taxation in Australia
  Austria 25%[26] 0%[26] 55%[26] 20% (standard rate)
13% (tourism services)
10% (basic items)[26]
Taxation in Austria
  Azerbaijan 20%[27] 14%[27] 25%[27] 18%[27] Taxation in Azerbaijan
  Bahamas[28] 0%[29] 0% 0% + 8.8% social security tax 12%

(standard rate)[30]

Taxation in Bahamas
  Bangladesh[31] 35%[32] 0% 25% 15%[7] Taxation in Bangladesh
  Barbados[33] 25% 25% 38% 17.5% (standard rate)[7]
7.5% (hotel services)
Taxation in Barbados
  Bahrain 0%[34] 0% 0% 5% Taxation in Bahrain
  Belarus[35] 18% 13% 17% 20% (standard rate)
10% (reduced rate)[7]
Taxation in Belarus
  Belgium[31] 29.58%[36] 25% 50%[37] 21% (standard rate)[7]
12% (restaurants)
6% (essential and selected goods)
Taxation in Belgium
  Belize N/A 0% 25% 12.5% Taxation in Belize
  Benin[citation needed] 35% 10% 35% 18%[7] Taxation in Benin
  Bermuda 0%[38] N/A N/A N/A Taxation in Bermuda
  Bhutan 30% 0% 25%[39] N/A Taxation in Bhutan
  Bolivia 25% 0% 25% 13%[7] Taxation in Bolivia
  Bosnia and Herzegovina 10%[40] 10% 10% 17%[7][40] Taxation in Bosnia and Herzegovina
  Botswana 22% 0% 25% 12% Taxation in Botswana
  Brazil[31] 34% 0%[41] 27.5% 25% (maximum rate)
17% (minimum rate) [42]
Taxation in Brazil
  Brunei 20% 0% 0% N/A[7] Taxation in Brunei
  Bulgaria 10% (+5% on distribution of profit) 10% 10% + 18% social security fund tax 20%[7] Taxation in Bulgaria
  Burkina Faso 27.5% 0% 25% 18%[7] Taxation in Burkina Faso
  Burundi[43] 35% 0% 35% 18%[7] Taxation in Burundi
  Cambodia 20% 0% 20% 10%[7] Taxation in Cambodia
  Cameroon[35] 31.5% 10% 35% 19.25% Taxation in Cameroon
  Canada 12%-38%[44] 19% (15% federal tax + 4%–11% provincial tax)[45][46] 58.75% in Quebec (33% federal tax + 25.75% provincial and local tax)[47][48] 5% (federal GST) +
0%–15% (provincial taxes)[49]
Taxation in Canada
  Cape Verde 25% 16.5% 27.5% 15%[7] Taxation in Cape Verde
  Cayman Islands 0%[50] 0%[50] 0%[50] 0%[50][51][Note 3] Taxation in the Cayman Islands
  Central African Republic 30%[52] N/A 50%[52] 19%[7] Taxation in the Central African Republic
  Chad N/A N/A N/A N/A Taxation in Chad
  Chile[53] 27%[54] 0% for < US$950/month 15.57% for = US$8400/month and 15.57%* 8400+35%*(X-8400) for X > US$8400/month[55] 19%[7] Taxation in Chile
  China[31] 25% 0% 45%[56][57] 16%(standard rate)[7]11%(energy, books, transportation, etc.)

10%(agricultrual goods)

6%(modern service)

0%(goods/services for export)

Taxation in China
  Colombia[35] 33% [58] 0%[59] 35% (non-labor income)
33% (labor income)[59]
19% (standard rate)[7]
5% or 0% (reduced rates)
Taxation in Colombia
  Comoros N/A N/A N/A N/A Taxation in Comoros
  Cook Islands 20-30% 18.5% 30% 15% Taxation in Cook Islands
  Democratic Republic of the Congo N/A N/A N/A N/A Taxation in the Democratic Republic of the Congo
  Congo 30%[60] N/A N/A 18.9%[61] Taxation in the Republic of the Congo
  Costa Rica 30% 0% 25% 13%[62] Taxation in Costa Rica
  Croatia[35] 12% for less than 3 mil kn, 18% for more 12% 40% 25% (standard rate)[63]
13% (certain groceries)
Taxation in Croatia
  Cuba[64] 30% 15% 50% 20% (maximum rate)
2.5% (minimum rate)[7]
Taxation in Cuba
  Curaçao N/A N/A N/A N/A Taxation in Curaçao
  Cyprus[31] 12.5% 0% 35% 19% (standard rate)[7]
5% or 0% reduced rates)
Taxation in Cyprus
  Czech Republic[65][66] 19%[67] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[68] 45.7% (peaks for employee real raw year income $90,000), 39% (for real raw year income of $450,000) 21% (standard rate)[69]
15% or 10% (reduced rates)
Taxation in Czech Republic
  Denmark[70] 22% 39.8596% (34.63% for unemployed) (First DKK 46,000 per year is deductible; approximately US$7,245 / EUR 6,172) [71][72] 55.8584%[71] 25% Taxation in Denmark
  Djibouti N/A N/A N/A N/A Taxation in Djibouti
  Dominica N/A N/A N/A N/A Taxation in Dominica
  Dominican Republic 27% 0% 25% 18% Taxation in Dominican Republic
  Timor-Leste N/A N/A N/A N/A Taxation in East Timor
  Ecuador 25% 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports)
Taxation in Ecuador
  Egypt[73] 22.5% (Corporate Taxes) 5% (Distribution of Profit Taxes) 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 N/A N/A N/A N/A Taxation in Equatorial Guinea
  Eritrea N/A N/A N/A N/A Taxation in Eritrea
  Estonia[31] 0% (20% on distribution of profit) 20% (0% on dividends to residents) 20% 20% (standard rate)
9% (reduced rate)
Taxation in Estonia
  Ethiopia N/A N/A N/A N/A Taxation in Ethiopia
  Falkland Islands 26% 0% 26% 0% Taxation in Falkland Islands
  F.S. Micronesia N/A N/A N/A N/A Taxation in Micronesia
  Fiji 20% [74] 0% 20% 9% Taxation in Fiji
  Finland 20%[75] 0% + 7.71% social security tax[76] 54.25% (31.75% national tax rate + 22.5% other taxes)[77] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport)
Taxation in Finland
  France 15% (profit < €38120) - 33.00% (profit > €38120) 0% 45% (+ tax on high incomes: 4% over €500,000)[78] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
Taxation in France
  Gabon 35% 5% 35% 18% Taxation in Gabon
  Gambia 31% 0% 30% N/A Taxation in Gambia
  Germany 29.65%[32] 14% (€9,169 are free of income tax) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (food)
Taxation in Germany
  Georgia[79] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
  Ghana N/A N/A N/A 3% Taxation in Ghana
  Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
  Greece 28% (+28% paid in advance & returned after 1 year) + 10% on distribution of profit 22%
(€1,900 tax deducted if income <€21,000)
45% 24% (standard rate)[7]
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.
Taxation in Greece
  Grenada N/A N/A N/A N/A Taxation in Grenada
  Guatemala[35] 25% 5% 7% 12% Taxation in Guatemala
  Guinea N/A N/A N/A N/A Taxation in Guinea
  Guinea-Bissau N/A N/A N/A N/A Taxation in Guinea-Bissau
  Guyana[80] 30% N/A 33⅓% 16% (standard rate)
0% (reduced rate)
Taxation in Guyana
  Guernsey 0%[81] 0% 20% 0%[82] Taxation in Guernsey
  Haiti 30% [83] 0% 30% [84] 10% [83] Taxation in Haiti
  Honduras N/A N/A N/A N/A Taxation in Honduras
  Hong Kong[85] 8.25% (profits not over HK$2million) 16.25% (profits over HK$2million) 0% 15% 0% Taxation in Hong Kong
  Hungary 9% 15% (flat tax) 15% (flat tax) 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)
Taxation in Hungary
  Iceland[35] 20% 0% 46% 24% (standard rate)
11% (reduced rate)
Taxation in Iceland
  India 25%-34.9%[86] 0% (for income up to ₹250000) 30% [87] 28%, 18%, 12%, 5%, 0% (varies by commodity)
GST rates in India[88][89]
Taxation in India
  Indonesia 25% 5% 30% 10% Taxation in Indonesia
  Iran 25% 0% 35% 9% (maximum rate)
0% (reduced rate)
Taxation in Iran
  Iraq N/A N/A N/A N/A Taxation in Iraq
  Ireland 12.5% 20% (first €1,650 per year is deductible) 52% (40% Income Tax + 12% social insurance contributions on income above €70,000, 9% social security contributions between €18,000 and €70,000) 23% (goods)
9%–13.5% (services)
0% (certain items of food)
Taxation in Ireland
  Isle of Man 0-10% 10% 20% 20% (standard rate)
5% (home renovations)
Taxation in Isle of Man
  Israel

Annual profit >10B ILS: 6%. Annual profit <10B ILS: 7.5% - 24%.[90]

11.5% 50% 17% (standard rate)
0% (fruits, vegetables and public transport)
Taxation in Israel
  Italy 27.9% (24% + 3.9% municipal) 23%- 0% on the first 8.500 euro income 43% +4% (special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books)
Taxation in Italy
  Ivory Coast N/A N/A N/A N/A Taxation in Ivory Coast
  Jamaica 33.3% Large companies 25% Small Private companies 0% 25% on income over J$1,500,000 20% (services)
16.5% (goods)
Taxation in Jamaica
  Japan[91] 29.74%[92] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% Taxation in Japan
  Jersey[31] 0% 0% 20% [93] 5%[94] Taxation in Jersey
  Jordan[35] 20% 0% 14% 16% Taxation in Jordan
  Kazakhstan[35] 20%[32][2] 10% 10% (for residents), 15% (for non-residents) 12% Taxation in Kazakhstan
  Kenya 30%[32] 10% 30% citizens, 35% foreigners 16% (standard rate)
12% (electricity and fuel)
0% (food)
Taxation in Kenya
  Kiribati N/A N/A N/A N/A Taxation in Kiribati
  Kuwait 0% 0% 0% 0% Taxation in Kuwait
  South Korea[35] 24.2%[32] 6% + 1.8%[95] 42%[96] + 11.4%[95] 10% Taxation in South Korea
  North Korea[97] 25% 0% 20% 4% (maximum rate)
2% (minimum rate)
Taxation in North Korea
  Kyrgyzstan N/A N/A N/A N/A Taxation in Kyrgyzstan
  Laos N/A N/A N/A N/A Taxation in Laos
  Latvia 0% / 20% (flat tax rate) [98] 23% (flat tax rate)[99] 23% 21%[100] Taxation in Latvia
  Lebanon[35] 17% 2% 20% 11% Taxation in Lebanon
  Lesotho N/A N/A N/A N/A Taxation in Lesotho
  Liberia 25% [101] N/A N/A N/A Taxation in Liberia
  Libya N/A N/A N/A N/A Taxation in Libya
  Liechtenstein[102][103] 12.5% 3%[104] 24%[104] 7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[105]
Taxation in Liechtenstein
  Lithuania[citation needed] 15%[106] 31.2% 42.77% 21% Taxation in Lithuania
  Luxembourg 29.22% 6% 52.45% total: 40%[107] + 12.45% social security charges[108] 17% Taxation in Luxembourg
  Macau[31] 12% 0% 12% 0%[109] Taxation in Macau
  Macedonia[31] 10% 10% 18% 18% (standard rate)
5% (reduced rate)
Taxation in Macedonia
  Madagascar N/A N/A N/A N/A Taxation in Madagascar
  Malawi N/A N/A N/A N/A Taxation in Malawi
  Malaysia[31] 18–24% 0% 28%. On top of that, additional 11% for Employees Provident Fund,[110] from Employee, 12%–13% from Employer;[111] Additional 1.2% for SOCSO[112] from Employee, and 1.4% from Employer 5% - 10% on Goods

7% on Services[113]

Taxation in Malaysia
  Maldives[114] 8%-15%[115] 0% 15% 6%[116] Taxation in Maldives
  Mali N/A N/A N/A N/A Taxation in Mali
  Malta 0–10% (35%[32] pre rebate) 0% 35% 18% Taxation in Malta
  Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[117] 4% (maximum rate)
2% (minimum rate)
Taxation in Marshall Islands
  Mauritania N/A N/A N/A N/A Taxation in Mauritania
  Mauritius 15% 15% (flat tax rate) 15% 15% Taxation in Mauritius
  Mexico[31] 30%[118] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
  Moldova[31] 12% 12% (flat rate) [119] 12% (+24% social security) 20% (standard rate)
10% (HoReCa)
Taxation in Moldova
  Monaco 33.33% 0%[120] 0% 19.6% (maximum rate)
5.5% (minimum rate)
[121]
Taxation in Monaco
  Mongolia 10% 10% 10% 10% Taxation in Mongolia
  Montenegro 9%[122][123] 9% (first EUR 720)[123] 12.65% (11% national tax + 15% municipality surtax on income tax)[123] 11%[124] Taxation in Montenegro
  Montserrat N/A N/A N/A N/A Taxation in Montserrat
  Morocco 10%–31%[32][125] 0% 7%–20%[125] 20% (Lower rates of 7%, 10%, and 14% apply to specifically designated operations).[126] Taxation in Morocco
  Mozambique N/A N/A N/A N/A Taxation in Mozambique
  Myanmar N/A N/A N/A N/A Taxation in Myanmar
  Namibia 32% [127] 0% [127] 37% [127] 15%[127] Taxation in Namibia
  Nauru N/A N/A N/A N/A Taxation in Nauru
    Nepal (20% Manufacturing, 25% Normal Business, 30% Finance) + (10% Mandatory Bonus to Employees) + (5% on distribution of profit) = Up to 45% (Total) 30%, 20%, 10%, 1% Social Security Tax Mandatory 50%[128] 13%[129] Taxation in Nepal
  Netherlands 20% on first €250,000 profit.

25% on €250,001+ profit

36.55% (first €21.103 per year is deductible) 51.95% [130] + reduction of deductions (arbeidskorting and general korting) 21% (standard rate)
9% (essential and selected goods)
Taxation in the Netherlands
  New Zealand 28% 10.5%[131] 33%[132] 15% Taxation in New Zealand
  New Caledonia[133] 30% 0% 25% on local income of non-residents

40%[134]

N/A Taxation in New Caledonia
  Nicaragua N/A N/A N/A N/A Taxation in Nicaragua
  Niger N/A N/A N/A N/A Taxation in Niger
  Nigeria 30% 7% 24% 5% Taxation in Nigeria
  Niue N/A N/A N/A 12.5% Taxation in Niue
  Norfolk Island N/A N/A N/A N/A Taxation in Norfolk Island
  Norway[135] 23% for 2018[136] 0% 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions for 2018 [136] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
Taxation in Norway
  Oman 15%[137][138] 0% 0% 5% Taxation in Oman
  Pakistan 31%[139] 7.5% 31% 17% (standard rate)
0% (basic food items)
Taxation in Pakistan
  Palau N/A N/A N/A N/A 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 N/A N/A N/A N/A Taxation in Papua New Guinea
  Paraguay 10% 8% 10% 10% Taxation in Paraguay
  Peru[35] 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 N/A N/A N/A N/A Taxation in Pitcairn Islands
  Poland[140] 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)[140] 0% 32% (or optional 19% flat rate for self-employed) 23% (standard rate)
8% or 5% (reduced rates)
Taxation in Poland
  Portugal[31] 21% 14.5% 48% + 11% social security (paid by employee) 23% (standard rate)
13% or 6% (standard rate)
15%, 9% or 4% (Madeira and Açores)
Taxation in Portugal
  Puerto Rico 20%[141] 0% (16% Proposed from March 2015) 33.34% 11.5% Taxation in Puerto Rico
  Qatar[31] 10% 0% 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[142]) 10% (flat tax rate)[142] 10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only +10% CASS calculated from the minimum wage if you earn more 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)[142] 19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[35]
Taxation in Romania
  Russia[31] 20%[2] 13% (flat) 47% (35% for non-residents; 13% – standard income tax; insurance deductions: 26% – pension fund charges,

2.9% – social security charges (1.8% – for non-citizens), 5.1% – medicare;

totaling: 34% + 13% = 47%) [143]

20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat)
Taxation in Russia
  Rwanda N/A N/A N/A N/A Taxation in Rwanda
  Saint Kitts and Nevis 0% 0% 0% N/A Taxation in Saint Kitts and Nevis
  Saint Lucia N/A N/A N/A N/A Taxation in Saint Lucia
  Saint Pierre and Miquelon N/A N/A N/A N/A Taxation in Saint Pierre and Miquelon
  Saint Vincent and the Grenadines N/A N/A N/A N/A Taxation in Saint Vincent and the Grenadines
  Samoa N/A N/A N/A N/A Taxation in Samoa
  San Marino 17% 12% 50% 0% (standard rate)
17% (imported goods)
Taxation in San Marino
  São Tomé and Príncipe N/A N/A N/A N/A Taxation in São Tomé and Príncipe
  Sark 0%[144] 0% 0% – There are taxes on property and personal capital (max £6,500). 0% Taxation in Sark
  Saudi Arabia[145] 5% 0% (foreigners)
Zakat 2.5% on capital assets (natives)
0% (foreigners)
Zakat 2.5% on capital assets (natives)
5% Taxation in Saudi Arabia
  Senegal[35] 25% 0% 50% 20% Taxation in Senegal
  Serbia[146] 15%[147] 10% 25% (additional contributions for state health, pension and unemployment funds)[148] 20% (standard rate)[149]
8% or 0% (reduced rates)
Taxation in Serbia
  Seychelles 33-40% 15% 15% 15% Taxation in Seychelles
  Sierra Leone N/A N/A N/A N/A Taxation in Sierra Leone
  Singapore 17%[150] 0% 22% (Compulsory pension deduction of 20% from Salary) 7% Taxation in Singapore
  Sint Maarten N/A N/A N/A N/A Taxation in Sint Maarten
  Slovakia 22%[151] 0% 25%[152] 20% (standard rate)[citation needed]
10% (books and medicines)
Taxation in Slovakia
  Slovenia[31] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
  Solomon Islands N/A N/A N/A N/A Taxation in Solomon Islands
  Somalia N/A N/A N/A N/A Taxation in Somalia
  South Africa 28%[153] 0% (below threshold) 45% 15%[154] Taxation in South Africa
  South Sudan N/A N/A N/A N/A Taxation in South Sudan
  Spain[31] 25% (4% Canary Islands) 0% (below €12,000) 45% 21% (standard rate)
10% or 4% (reduced rates)
Taxation in Spain
  Sri Lanka[31] 15% – 30%[32] 0% 15% (If annual income is more than 2.5m LKR) 12% (standard rate)
8% or 0% (reduced rates)
Taxation in Sri Lanka
  Sudan N/A N/A N/A N/A Taxation in Sudan
  Suriname 36%[155] N/A N/A N/A Taxation in Suriname
  Swaziland 27.5% 33% 33% 14% Taxation in Swaziland
  Sweden 21.4%[156] 32% (first US$1.930 per year is deductible) 57% = 32% average municipality income tax + 25% state income tax [157][158] 25% (standard rate)
12% or 6% (reduced rate)[159]
Taxation in Sweden
   Switzerland[35] 17.92%[32] 0% 11.5% (federal)[160]
+ 37.2% (canton)
+ ~0-15%(municipal)
7.7% (standard rate)
3.8% or 2.5% (reduced rates)
Taxation in Switzerland
  Syria[31] 22% 5% 15% N/A Taxation in Syria
  Taiwan[31] 20%[161] 5% 40% 5%[162] Taxation in Taiwan
  Tajikistan [163] 13% (25% non-residents) 5% 13% (25% non-residents) 18% Taxation in Tajikistan
  Tanzania 30% 15% 30% 18% Taxation in Tanzania
  Thailand 20% 0% 35% 7% Taxation in Thailand
  Togo N/A N/A N/A N/A Taxation in Togo
  Tokelau N/A N/A N/A N/A Taxation in Tokelau
  Tonga N/A N/A N/A N/A Taxation in Tonga
  Trinidad and Tobago 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
  Tunisia[35] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate)
Taxation in Tunisia
  Turkey[31] 20% 15% 35% 18% (standard rate)
8% (clothing)
1% (certain food items)[7]
Taxation in Turkey
  Turkmenistan N/A N/A N/A N/A Taxation in Turkmenistan
  Turks and Caicos Islands N/A N/A N/A N/A Taxation in Turks and Caicos Islands
  Tuvalu N/A N/A N/A N/A Taxation in Tuvalu
  Uganda 30%[164] N/A N/A 18%[165] Taxation in Uganda
  Ukraine 18% 18% 18% [166] 20% (standard rate)
7% or 0% (reduced rates)
Taxation in Ukraine
  United Arab Emirates 0%[167] 0%[168] 0%[168] 5% Taxation in United Arab Emirates
  United Kingdom[169] 19% [170] 45% (> £150,000), 40% (> £50,001), 20% (<= £50,000), 0% (<= £12,500) [171] 47% (45% IT + 2% NI) [172] (on income over £150,000) 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)[173]
Taxation in the United Kingdom
  United States 21% + 0–12% State/Local[32] 0% (federal) + 0% (state) +
0%–3% (local)
50.3% =

37% (max federal[174]) +

13.3% (max state[175])

11.725% (highest prevailing state + local sales tax rate)
0% (lowest prevailing rate)
Taxation in the United States
  Uruguay[35] 25% 0% 30% 22% (standard rate)
11% (minimum rate)
0% (extent)
Taxation in Uruguay
  Uzbekistan[35] 12% (standard rate), 20% (banks and mobile communication operators) 12% 12% 20% (maximum rate)
0% (minimum rate)
Taxation in Uzbekistan
  Vanuatu N/A N/A N/A N/A Taxation in Vanuatu
  Venezuela[35] 34% 6% (0% under certain income, defined every year) 34% 16% (standard rate)
8% (reduced rate)
Taxation in Venezuela
  Vietnam[31] 20% 5% 35%[176] 10% Taxation in Vietnam
  British Virgin Islands 0%[177] 0% 0% N/A Taxation in the British Virgin Islands
  U.S. Virgin Islands 10% N/A N/A N/A Taxation in United States Virgin Islands
  Yemen 20%[178] 10% 15% 2% Taxation in Yemen
  Zambia 35% 10% 30% 16% Taxation in Zambia
  Zimbabwe 25% 0% 45% 15% standard rate and 0% on selected items Taxation in Zimbabwe

NotesEdit

  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.

35%

See alsoEdit

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External linksEdit