List of countries by tax rates

Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.

Methodology

This is a list of tax rates around the world. It focuses on four types of tax:

• Corporate tax
• Individual income tax
• Payroll tax
• Sales tax, including VAT and GST.

Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table isn't 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 don't account for deductions, exemptions, or rebates. The effective rate is usually much lower than the marginal rate. The tax rates given for federations (such as the USA and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Countries

Country	Corporate tax	Individual (min)	Individual (max) [1]	Payroll tax (usually reduces taxable income)	VAT or GST or Sales tax For more detailed VAT rates see VAT rates
Afghanistan[2]	20%	10% $3,500 to $27,000	20% above $27,000	N/A	2% to 5%[3]
Albania[2]	15%	0%	23%	N/A	20%[3]
Alderney	10%	20%	N/A	12% (employer and employee combined)[4]	N/A
Algeria[5]	23%	0%	35%	N/A	17%[3] or 14% or 7%[6]
Andorra	10%[7]	0%	10%	N/A	4.5% or 1%[8]
Angola[2]	35%	0%	17%	N/A	10%[3]
Argentina	35%	9%	35%	44% [9]	21%[3]
Armenia[2]	20%	24.4%	36%	36%	20%[3]
Aruba[2]	28%	7%[10]	58.95%[10]	N/A	1.5% tax on turnover[11]
Australia[12][13]	28.5%–30%^[Note A]	0%	49%^[Note B]	4.75%-6.85% (varies by state/territory)[14][15]	10% GST (0% on essential items)[16]
Austria[2]	25%[17]	0%	50%	N/A	20%[3]
Azerbaijan[18]	20%	14%	25%	N/A	18%[3]
Bahamas[19]	0%[20]	0%	0%	9.8%[21]	7.5%
Bangladesh[2]	27.5%[22]	0%	25%	N/A	15%[3]
Barbados[23]	25%	25%	38%	21.35% (Employee 10.1% Employers 11.25%) on first BBD$4360/month of income [24]	17.5%[3] (hotel accommodation 7.5%)
Bahrain	0%[25]	0%	0%	0%	N/A
Belarus[5]	18%	13%	17%	35%	20%[3] or 10%
Belgium[2]	33.99%	0%	64% (max of federal+local) 55%(federal)+ 0%-9% (local)	37.84%	21%[3] - 12% (restaurants) - 6% (essential and selected goods)
Benin	35%	10%	35%	N/A	18%[3]
Bhutan	30%	0%	25%[26]	N/A	N/A
Bolivia	25%	0%	25%	13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired)	13%[3] (VAT) – multiple rates (ICE: Consumption of specific products)
Bosnia and Herzegovina	10%[27]	N/A	5% FBiH, 0–15% RS[27]	33.76% FBiH, 42–57% RS[27]	17% FBiH and RS[3][27]
Botswana	22%	0%	25%	N/A	12%
Brazil[2]	34%	7.5%	27.5%	31%	17% to 25% [28]
Brunei	20%	0%	0%	8.5% (between the 5% Employee Provident Fund (Tabung Amanah Pekerja TAP) and 3.5% Supplemental Contributory Pension (SCP)	N/A[3]
Bulgaria	10%	10%	10%	31% [29]	20%[3]
Burkina Faso	27.5%	2%	30%	N/A	18%[3]
Burundi[30]	35%	0%	35%	N/A	18%[3]
Cambodia	20%	0%	20%	N/A	10%[3]
Cameroon[5]	38.5%	10%	35%	N/A	19.25%
Canada[31]	15% - 26% federal + 11-16% provincial[32]	0% (federal) + 0% (provincial)	50% + Surcharge taxes (Varies) (15%-29% federal + 5%-21% provincial + $0–$900CDN Health Premium + Surcharge Taxes)[33][34][35]	9.9%, split equally between the employee and the employer up to a maximum of $2,479.95 each (CPP)[36] + 1.88%[37] up to a maximum of $930.60, with the employer contributing 1.4 times that amount, 2.632%, up to a maximum of $1,302.84[38] (Employment Insurance EI) + varied % of Income Tax (CIP)	5% (federal GST) with exemptions for small-businesses[39] + 0%-10% (PST)[3]
Cape Verde	25%	N/A	N/A	N/A	15%[3]
Cayman Islands	0%[40]	0%	0%	5-10% (A 5% pension minimum withholding is paid by the employee, with an additional 5% matched by the employer on the first 60,000.00 dollars)[41]	7% Stamp Duty one time tax on property, 22-42% Import duty varies based on import types.[42]
Central African Republic	30%[43]	N/A	50%[43]	N/A	19%[3]
Chile[44]	24%[45] (on distributed profits, deductible from personal income taxes[46][47])	0%	40%	10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit or ceiling)	19%[3]
China[2]	25%	5%	45%	N/A	17% with many exceptions[3]
Colombia[5]	25%	0%	33%	N/A	16%[3]
Costa Rica	30%	0%	25%	9% social security charge.	13%[48]
Croatia[5]	20%	12%	40%	37.2% (nationwide)[49] 0–18% (local)	25%[50] (0% on books and some foods)
Cuba[51]	30%	15%	50%	N/A	2.5% to 20%[3]
Cyprus[2]	12.5%	0%	35%	6.8%	19%[3] (5% or 0% for certain goods)
Czech Republic[52][53]	19%	15%	22%	45%, 31.5% (social security) + 13.5% (healthcare insurance)	21%[54] (15% or 10% for certain goods)
Denmark[55]	22%	29.68% (2015)[56] (first USD $7,760 pro anno is deductible)	51.95% (2015)[56]	8% (2015)[56]	25%
Dominican Republic	27%	0%	25%	10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit)	18%
Egypt[57]	25%	10%	20%	N/A	10% (standard), 25% (luxury goods), 0% (exports)[58]
El Salvador	30%	0%	30%	N/A	13%
Estonia[2]	20%	20%	20%	33%	20% or 9%
Finland	20%[59]	7.71% (7.71% social security,[60] no national[61] or municipal[62] taxes for income no more than 2 930 €)	61.96% (31.75% national[61] 16.5-22.5% municipal[63] 7.71% social security[60])	20.64% (average)[60]	24% 14% (food and fodder) 10% (e.g. accommodation and culture)
France	33.00%	0% up to €9700	45%	25% to 30%	20.0% or 7% or 5.5% or 2.1%
Gabon	35%	5%	35%	2.6%	18%
Gambia	31%	0%	30%	N/A	N/A
Germany	29.65%[22]	14% (first €8,354 pro anno is deductible)	45%	41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment)	19% or 7% (e.g. food)
Georgia[5]	15%	20%	20%	N/A	18%
Gibraltar	10%	17%	40%	N/A	0%
Greece	Year 1: 58% (net profit <€50,000) 66% (net profit >€50,000) Year 2+: 29% (net profit <€50,000) 33% (net profit >€50,000)	22% (€2,100 Tax Deducted if Income <€21,000)	42%	44%	23%,[3] (24% Effective from 01 July 2016[64]) 13% (Health and other services) and 6.5% for tourism and Medicine. For islands away from the mainland the rates are 16%, 9% and 5%.
Guatemala[5]	25%	5%	7%	17.5% (Social Security, Recreation and Technical Training Institutes)	12%
Guyana[65]	30%	N/A	33⅓%	N/A	16% or 0%
Guernsey	10%	20%	N/A	12% (employer and employee combined)[4]	N/A
Hong Kong[66]	16.5%[67]	0%	15%	Employees make 5% contribution on HKD 7100 to HKD 30000 of their monthly salary to the Mandatory Provident Fund, with 100% matching by the employers and immediate vesting and portability features.	0%. The idea to levy GST was proposed and dropped in 2006.
Hungary	19%	15%	15%	34.5% (2013)	27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.)
Iceland[5]	20%	0%	46%	6%	24% or 12%
India	30%[68]	0%	30%	2-12.5%	5.5%-14.5%
Indonesia	25%	5%	30%	N/A	10%
Iran	25%	0%	35%	35%-15%	0%-9% - depending on item
Ireland	12.5%	20% (first €1,650 pro anno is deductible)	40%	0%-11%	23% Goods 9%-13.5% Services 0% certain items of food
Isle of Man	0%	10%	20%	23.8% (combined) [69]	20%, 5% on Home Renovations
Israel	25% [70]	11.5%	50%	10%-52%	17% on all the products and services (except for vegetables and fruits).
Italy	27.5%	23%	43%	39%[71] page 19	22% or 10% or 4% (food, books)
Jamaica	33.3% Large companies 25% Small Private companies	0%	25% on income over J$592,800	25% on income over J$592,800 Plus Ed. Tax 2.25% on Statutory Income, NHT 2% on gross Income & NIS (social security) 2.5% on Income up to J$1.5M	Error: GCT 16.5 This is not a valid number. Please refer to the documentation at {{number table sorting}} for correct input.%, SCT varies up to 20%
Japan[72]	38.01%	5%	50% (40% national + 10% local)	25.63%	8% (consumption)
Jersey[2]	0%	0%	20% up to £625,000, 1% above £625,000	6%	5%[73]
Jordan[5]	20%	0%	14%	N/A	16% (GST)
Kazakhstan[5]	20%[22]	10%	10% (for residents), 15% (for non-residents)	11%	12%
Kenya	30%[22]	10%	30% citizens, 35% foreigners	N/A	16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax
Kuwait	0%	0%	N/A	16%
South Korea[5]	24.2%[22]	6% + 1.8%[74]	38%[75] + 11.4%[74]	N/A	10%
North Korea[76]	25%	0%	20%	N/A	2% to 4%
Latvia[77]	15%	24% (flat tax rate)	24%	35.09%	21%[78]
Lebanon[5]	15%	2%	20%	N/A	10%
Liechtenstein[79][80]	12.5%	1.2%	17.82%	11.6%	3.6%-7.6%, (lodging services additional 2.4%)
Lithuania	15%[81]	0%	15%	39.98%	21%
Luxembourg	1%	6%	52.45% total: 40%[82] + 12.45% social security charges[83]	N/A	17%
Macau[2]	12%	0%	12%	N/A	N/A
Macedonia[2]	10%	10% (flat tax rate)	10%	N/A	18% or 5%
Malaysia[2]	25%	0%	26%	2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf	0-6% [84]
Maldives[85]	8%-15%[86]	N/A	N/A	N/A	6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[87]
Malta	0-10% (35%[22] pre rebate)	0%	35%	N/A	18%
Marshall Islands	N/A	0%, 8% on employees of resident companies	12% on employees of resident companies[88]	N/A	2-4%
Mauritius	15%	15% (flat tax rate)	15%	N/A	15%
Mexico[2]	30%[89]	1.92%	35%	35%	16%
Moldova[2]	12%	7%	18%	N/A	20%
Monaco	33.33%	0%[90]	N/A	38%-54%[91]	19.6%-5.5%[92]
Mongolia	10%	10%	10%	N/A	10%
Montenegro	9%[93][94]	9% (first EUR 720)[94]	15%[94]	N/A	19%[94]
Morocco	30%[22]	0%	38%	N/A	20%
Nepal	20%	15%, 1% Social Security Tax Mandatory	25%[95]	N/A	13%[96]
Netherlands	25%	36.25% (first €2,103 pro anno is deductible)	52%[97] + reduction of deductions (arbeidskorting and general korting)	N/A	21% (6% for essential and selected goods)
New Zealand	28%	10.5%[98]	33%[99]	N/A	15% GST
New Caledonia[100]	30%	0%	25% on local income of non-residents 40%[101]		N/A
Nigeria	30%	7%	24%	N/A	5%
Norway[102]	25%[103]	0%	46.9%[104] (includes 8.2% pension contribution)	0%-14.1%	25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms)
Oman	12%[105]	0%	0%	21% [106]	0%
Pakistan	35%	7.5%	35%	N/A	0% or 17% (basic food items)
Palestine	15%	5%	15%	N/A	14.5% (VAT)
Panama[5]	25%	0%	27%	N/A	7% or 0%
Paraguay	10%	8%	10%	N/A	10%
Peru[5]	30%	0%	30%	9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers)	18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)
Philippines	30%	5%	32%	N/A	12% or 7% or 0% (in some cases, foreign investors are zero-rated)
Poland[2]	19%	18% (first USD 773 pro anno is deductible)	32% (or optional 19% flat rate for self-employed)	41.11%	23% or 8% or 5%
Portugal[2]	23%	14.5%	48%	34.75%	23%, 13%, 6% Madeira, Açores: 15%, 9%, 4%
Puerto Rico	20%[107]	0% (16% Proposed from March 2015)	33.34%	Participates in US Federal Social Security system, payroll taxes are at same US rates	11.5%
Qatar[2]	10%	0%	0%	0%	0%
Romania	16% (3% revenue for micro-entities[108])	16% (flat tax rate)	16% (+ 6.5% CASS + 10.5% CAS for self-employed )	22.75-23.45%(+5-10% for special works)	20% or 9% (food, medicines, books, newspapers, hotel ...), or 4%[5]
Russia[2]	20%	13% (flat)	13% (35% for non-residents)	30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter	18% or 10% (books, certain items of food, children goods)
San Marino	17%	12%	50%	29%	17% on imported goods. There is no VAT registration inside San Marino.
Sark	0%[109]	0% - There are taxes on property and personal capital (max £5,760).	0%	0%	0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island.
Saudi Arabia[110]	20%	0% (foreigners) Zakat 2.5% on capital assets (natives)	0% (foreigners) Zakat 2.5% on capital assets (natives)	22% Social security (Saudi nationals), 0% required for foreigners (although all employers are required to buy healthcare that costs $1300–1750 per employee).	0%
Senegal[5]	25%	0%	50%	N/A	20%
Serbia[111]	15%[112]	10%	25% (additional contributions for state health, pension and unemployment funds)[113]	35.8%[114]	20%[115] or 8% or 0% (reduced rates are for certain goods)
Singapore	17%[116]	0%	22%	11.5 to 36% (To Central Provident Fund, rates are for monthly wages greater or equal to S$750)[117]	7% (GST)
Slovakia	22%[118]	19%	25%[119]	30% tax including mandatory social security tax and health care tax	20% 10% on medication and books
Slovenia[2]	17%	16%	50%	0% (abolished)	22% or 9.5%
South Africa	28%[120]	0%	41%	18 - 40%	14%
Spain[2]	25%	20% (first €5,151 pro anno is deductible)	49%	36.25%	21%, 10% & 4%
Sri Lanka[2]	15% - 30%[22]	0%	15% (If annual income is more than 2.5m LKR)	N/A	0% or 8% or 12%
Swaziland	27.5%	33%	33%	N/A	14%
Sweden	22%[121]	31% (first USD $2,690 pro anno is deductible)	59.7%[122][123]	31.42%[124]	25% or 12% or 6%[125]
Switzerland[5]	17.92%[22]	0%	13.2% (federal)	N/A	8.0% or 3.8% or 2.5%
Syria[2]	22%	5%	15%	N/A	N/A
Taiwan[2]	17%[126]	6%	45%	N/A	5%
Tanzania	30%	15%	30%	N/A	N/A
Thailand	20%	0%	35%	5%-35%	7%
Trinidad and Tobago	25%	0%	25%	N/A	15%
Tunisia[5]	30%	0%	35%	N/A	18% or 12% or 6%
Turkey[2]	20%	15%	35%	40%-35%	18% or 8%(e.g. clothing) or 1%(certain food)[3]
Ukraine[5]	18%	0% (base tax rate 20%)	30% (base tax rate 20%)	20%; also possible 2%-49.7% (mandatory contribution to the State Pension Fund paid by employer called United social contribution)	20% or 7% or 0%
United Arab Emirates[5]	0% (Taxation to be introduced)^[Note C][127][128]	0%[129]	0%[129]	N/A	N/A
United Kingdom[130]	20% [131]	0%, 20% (personal allowance of £10,600 for most people)[132]	45%[133]	0%-25.8% (National Insurance)	20% Standard Rate; 5% Reduced Rate for home energy and renovations; 0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[134]
United States	35% + 0-12% State/Local[22]	0% (federal) + 0% (state) + 0%-3% (local)	55.9% (Fed + State + Local) 39.6% (Max Fed. Tax) 10%-39.6% (federal)[135] + 0%-13.3% (state)[136] + 0%-3% (local)	15.3%-19.1% (12.4%) (federal social security) + 2.9%-3.8% (federal medicare) + 0%-2% (state) + 0%-2% (local) +	0%-11.725% (state and local)
Uruguay[5]	25%	0%	30%	N/A	22% (basic) or 11% (minimum) or 0% (extent)
Uzbekistan[5]	8%	7.5%	22%	N/A	0–20%
Venezuela[5]	34%	6%	34%	N/A	8%–10%/12%
Vietnam[2]	20%	5%	35%[137]	N/A	10%
British Virgin Islands	0%[138]	0%	0%	10%-14%	N/A
Yemen	20%[139]	10%	15%	N/A	2%
Zambia	35%	10%	30%	N/A	17.5%

Notes

• ^{Note A} Businesses with annual turnover above A$2 million pay 30% corporate tax, all other business pay the smaller 28.5% rate.
• ^{Note B} Includes 2% Medicare levy, plus temporary 2% 'deficit levy' due to expire in 2017.
• ^{Note C} Foreign companies must generally have a local sponsor and 50% percent of the profit must go to that sponsor.^[140]

See also

• Tax rates of Europe
• Income tax in European countries
• List of countries by tax revenue as percentage of GDP
• VAT rates around the world
• Tax Freedom Day
• Tax haven
• Welfare state

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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