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

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	7000200000000000000♠2% to 5%[3]
Albania[2]	15%	0%	23%	N/A	7001200000000000000♠20%[3]
Alderney	10%	20%	N/A	12% (employer and employee combined)[4]	N/A
Algeria[5]	23%	0%	35%	N/A	7001170000000000000♠17%[3] or 14% or 7%[6]
Andorra	10%[7]	0%	10%	N/A	7000450000000000000♠4.5% or 1%[8]
Angola[2]	35%	0%	17%	N/A	7001100000000000000♠10%[3]
Argentina	9 to 35%	9%	35%	44% (Employee 17% Employers 21/27%) [9]	7001210000000000000♠21%[3]
Armenia[2]	20%	24.4%	36%	36%	7001200000000000000♠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]	7001100000000000000♠10% GST (0% on essential items)[16]
Austria[2]	25%[17]	0%	50%	N/A	7001200000000000000♠20%[3]
Azerbaijan[18]	20%	14%	25%	N/A	7001180000000000000♠18%[3]
Bahamas[19]	0%[20]	0%	0%	9.8%[21]	7.5%
Bangladesh[2]	27.5%[22]	0%	25%	N/A	7001150000000000000♠15%[3]
Barbados[23]	25%	25%	38%	21.35% (Employee 10.1% Employers 11.25%) on first BBD$4360/month of income [24]	7001175000000000000♠17.5%[3] (hotel accommodation 7.5%)
Bahrain	0%[25]	0%	0%	0%	N/A
Belarus[5]	18%	13%	17%	35%	7001200000000000000♠20%[3] or 10%
Belgium[2]	33.99%	0%	64% (max of federal+local) 55%(federal)+ 0%-9% (local)	37.84%	7001210000000000000♠21%[3] – 12% (restaurants) – 6% (essential and selected goods)
Benin[citation needed]	35%	10%	35%	N/A	7001180000000000000♠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)	7001130000000000000♠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]	7001170000000000000♠17% FBiH and RS[3][27]
Botswana	22%	0%	25%	N/A	7001120000000000000♠12%
Brazil[2]	34%	0%	27.5%	31%	7001170000000000000♠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] Bulgaria10%10%10%31% ^[29]7001200000000000000♠20%^[3] Burkina Faso27.5%2%30%N/A7001180000000000000♠18%^[3] Burundi^[30]35%0%35%N/A7001180000000000000♠18%^[3] Cambodia20%0%20%N/A7001100000000000000♠10%^[3] Cameroon^[5]38.5%10%35%N/A7001192500000000000♠19.25% Canada^[31]15% federal + 11-16% provincial^[32]0% (federal) + 0% (provincial)50% + Surcharge taxes (Varies) (15%-29% federal + 5%-21% provincial + [3]  Bulgaria10%10%10%31% ^[29]7001200000000000000♠20%^[3] Burkina Faso27.5%2%30%N/A7001180000000000000♠18%^[3] Burundi^[30]35%0%35%N/A7001180000000000000♠18%^[3] Cambodia20%0%20%N/A7001100000000000000♠10%^[3] Cameroon^[5]38.5%10%35%N/A7001192500000000000♠19.25% Canada^[31]15% federal + 11-16% provincial^[32]0% (federal) + 0% (provincial)50% + Surcharge taxes (Varies) (15%-29% federal + 5%-21% provincial + ~68~–0CDN Health Premium + Surcharge Taxes)^[33][34][35]9.9%, split equally between the employee and the employer up to a maximum of ,479.95 each (CPP)^[36] + 1.88%^[37] up to a maximum of 0.60, with the employer contributing 1.4 times that amount, 2.632%, up to a maximum of ,302.84^[38] (Employment Insurance EI) + varied % of Income Tax (CIP)7000500000000000000♠5% (federal GST) with exemptions for small-businesses^[39] + 0%-10% (PST)^[3] Cape Verde25%N/AN/AN/A7001150000000000000♠15%^[3] Cayman Islands0%^[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 Republic30%^[43]N/A50%^[43]N/A7001190000000000000♠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)7001190000000000000♠19%^[3] China^[2]25%5%45%N/A7001170000000000000♠17% with many exceptions^[3] Colombia^[5]33%0%33%N/A7001160000000000000♠16%^[3] Costa Rica30%0%25%9% social security charge.7001130000000000000♠13%^[48] Croatia^[5]20%12%40%37.2% (nationwide)^[49] 0–18% (local)7001250000000000000♠25%^[50] (0% on books and some foods) Cuba^[51]30%15%50%N/A7000250000000000000♠2.5% to 20%^[3] Cyprus^[2]12.5%0%35%6.8%7001190000000000000♠19%^[3] (5% or 0% for certain goods) Czech Republic^[52][53]19%15%22%41.5, 28% (social security) + 13.5% (healthcare insurance)^{[citation needed]}7001210000000000000♠21%^[54] or 15% (certain goods) Denmark^[55]23.5%29.68% (2015)^[56] (first USD ,760 pro anno is deductible)47.794% (2015)^[56]8% (2015)^[56]7001250000000000000♠25% Dominican Republic27%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/A7001100000000000000♠10% (standard), 25% (luxury goods), 0% (exports)^[58] El Salvador30%0%30%N/A7001130000000000000♠13% Estonia^[2]0%20%20%33%7001200000000000000♠20% or 9% Finland20%^[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]7001240000000000000♠24% 14% (food and fodder) 10% (e.g. accommodation and culture) France^[2]33.33%5.5% (first €5,875 pro anno is deductible)45%66%7001200000000000000♠20.0% or 7% or 5.5% or 2.1% Gabon35%5%35%2.6%7001180000000000000♠18% Gambia31%0%30%N/AN/A Germany29.65%^[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)7001190000000000000♠19% or 7% (e.g. food) Georgia^[5]15%20%20%N/A7001180000000000000♠18% Gibraltar10%17%40%N/A0% GreeceYear 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%7001230000000000000♠23%,^[3] 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)7001120000000000000♠12% Guyana^[64]30%N/A33⅓%N/A7001160000000000000♠16% or 0% Guernsey10%20%N/A12% (employer and employee combined)^[4]N/A Hong Kong^[65]16.5%0%15%5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income^[66]5% Hungary19%16%16%34.5% (2013)7001270000000000000♠27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) Iceland^[5]20%37.3% (first USD ,680 pro anno is deductible)46%6%7001240000000000000♠24% or 12% India30%^[67]0%30%2-12.5%5.5%-7001145000000000000♠14.5% Indonesia25%5%30%N/A7001100000000000000♠10% Iran25%0%35%35%-15%1.5-7001100000000000000♠10% depending on item Ireland12.5%20% (first €1,650 pro anno is deductible)40%0%-11%7001230000000000000♠23% Goods 9%-13.5% Services 0% certain items of food Isle of Man0%10%20%23.8% (combined) ^[68]20%, 5% on Home Renovations Israel25% ^[69]11.5%50%10%-52%7001170000000000000♠17% on all the products and services (except for vegetables and fruits). Italy27.5%23%43%39%^[70] page 197001220000000000000♠22% or 10% or 4% (food, books) Jamaica33.3% Large companies 25% Small Private companies0%25% on income over J2,80025% on income over J2,800 Plus Ed. Tax 2.25% on Statutory Income, NHT 2% on gross Income & NIS (social security) 2.5% on Income up to J.5M %, SCT varies up to 20% Japan^[71]38.01%5%50% (40% national + 10% local)25.63%7000800000000000000♠8% (consumption) Jersey^[2]0%0%20% up to £625,000, 1% above £625,0006%5%^[72] Jordan^[5]20%0%14%N/A7001160000000000000♠16% (GST) Kazakhstan^[5]20%^[22]10%10% (for residents), 15% (for non-residents)11%7001120000000000000♠12% Kenya30%^[22]10%30% citizens, 35% foreignersN/A16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax Kuwait0%0%0%N/A16% South Korea^[5]24.2%^[22]6% + 1.8%^[73]38%^[74] + 11.4%^[73]N/A7001100000000000000♠10% North Korea^[75]25%0%20%N/A2% to 4% Latvia^[76]15%24% (flat tax rate)24%35.09%7001210000000000000♠21%^[77] Lebanon^[5]15%2%20%N/A7001100000000000000♠10% Liechtenstein^[78][79]12.5%1.2%17.82%11.6%3.6%-7000760000000000000♠7.6%, (lodging services additional 2.4%) Lithuania^{[citation needed]}15%^[80]0%15%39.98%7001210000000000000♠21% Luxembourg28%^[81]6%52.45% total: 40%^[82] + 12.45% social security charges^[83]N/A7001170000000000000♠17% Macau^[2]12%0%12%N/AN/A Macedonia^[2]10%10% (flat tax rate)10%N/A7001180000000000000♠18% or 5% Malaysia^[2]25%0%26%2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf0-6% ^[84] Maldives^[85]8%-7001150000000000000♠15%^[86]N/AN/AN/A7000600000000000000♠6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)^[87] Malta35%^[22]0%35%N/A7001180000000000000♠18% Marshall IslandsN/A0%, 8% on employees of resident companies12% on employees of resident companies^[88]N/A2-4% Mauritius15%15% (flat tax rate)15%N/A7001150000000000000♠15% Mexico^[2]30%^[89]1.92%35%35%7001160000000000000♠16% Moldova^[2]12%7%18%N/A7001200000000000000♠20% Monaco33.33%0%^[90]N/A38%-54%^[91]7001196000000000000♠19.6%-5.5%^[92] Mongolia10%10%10%N/A10% Montenegro9%^[93][94]9% (first EUR 720)^[94]15%^[94]N/A7001190000000000000♠19%^[94] Morocco30%^[22]0%38%^{[citation needed]}N/A7001200000000000000♠20%^{[citation needed]}   Nepal20%15%, 1% Social Security Tax Mandatory25%^[95]N/A7001130000000000000♠13%^[96] Netherlands25%36.25% (first €2,103 pro anno is deductible)56%^[97] + reduction of deductions (arbeidskorting and general korting)N/A7001210000000000000♠21% (6% for essential and selected goods) New Zealand28%10.5%^[98]33%^[99]N/A7001150000000000000♠15% GST New Caledonia^[100]30%0%25% on local income of non-residents 40%^[101] N/A Nigeria30%7%24%N/A5% Norway^[102]25%^[103]0%46.9%^[104] (includes 8.2% pension contribution)0%-14.1%7001250000000000000♠25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms) Oman12%^[105]0%0%21% ^[106]0% Pakistan35%7.5%35%N/A5000000000000000000♠0% or 17% (basic food items) Palestine15%5%15%N/A7001145000000000000♠14.5% (VAT) Panama^[5]25%0%27%N/A7000700000000000000♠7% or 0% Paraguay10%8%10%N/A10% 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)7001180000000000000♠18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Philippines30%5%32%N/A7001120000000000000♠12% or 7% or 0% (in some cases, foreign investors are zero-rated)  Poland^[2]19%0%32% (or optional 19% flat rate for self-employed)41.11%7001230000000000000♠23% or 8% or 5% Portugal^[2]25%14.5%48%34.75%7001230000000000000♠23%, 13%, 6% Madeira, Açores: 15%, 9%, 4%  Puerto Rico20%^[107]0% (16% Proposed from March 2015)33.34%Participates in US Federal Social Security system, payroll taxes are at same US rates11.5% Qatar^[2]10%0%0%0%0% Romania16% (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)7001200000000000000♠20% or 9% (food,medicines, books, newspapers, hotel …), or 4%^[5] Russia^[2]20%13% (flat)13% (for residents), 30% (for nonresidents)30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter0-7001180000000000000♠18% (reduced rates for certain goods, no VAT for SME except for imports activities) San Marino17%12%50%29%17% on imported goods. There is no VAT registration inside San Marino. Sark0%^[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]0%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 00–1750 per employee).5000000000000000000♠0% Senegal^[5]25%0%50%N/A7001200000000000000♠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)  Singapore17%^[116]0%22%11.5 to 36% (To Central Provident Fund, rates are for monthly wages greater or equal to S0)^[117]7000700000000000000♠7% (GST) Slovakia22%^[118]19%25%^[119]30% tax including mandatory social security tax and health care tax7001200000000000000♠20%^{[citation needed]} 10% on medication and books Slovenia^[2]17%16%50%0% (abolished)7001220000000000000♠22% or 9.5% South Africa28%^[120]0%41%18 – 40%7001140000000000000♠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/A5000000000000000000♠0% or 8% or 12% Swaziland27.5%33%33%N/A7001140000000000000♠14% Sweden22%^[121]31% (first USD ,690 pro anno is deductible)59.7%^[122][123]31.42%^[124]7001250000000000000♠25% or 12% or 6%^[125]  Switzerland^[5]17.92%^[22]0%13.2% (federal)N/A7000800000000000000♠8.0% or 3.8% or 2.5% Syria^[2]22%5%15%N/AN/A Taiwan^[2]17%^[126]6%45%N/A7000500000000000000♠5% Tanzania30%15%30%N/AN/A Thailand20%0%35%5%-35%7% Trinidad and Tobago25%0%25%N/A15% Tunisia^[5]30%0%35%N/A7001180000000000000♠18% or 12% or 6% Turkey^[2]20%15%35%40%-35%7001180000000000000♠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/AN/A United Kingdom^[130]20% ^[131]0%, 20% (personal allowance of £10,600 for most people)^[132] 45%^[133]0%-25.8% (National Insurance)7001200000000000000♠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 States35% + 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) + 5000000000000000000♠0%-11.725% (state and local) Uruguay^[5]25%0%30%N/A7001220000000000000♠22% (basic) or 11% (minimum) or 0% (extent) Uzbekistan^[5]8%7.5%22%N/A0–7001200000000000000♠20% Venezuela^[5]34%6%34%N/A8%–10%/7001120000000000000♠12% Vietnam^[2]20%5%35%^[137]N/A7001100000000000000♠10% British Virgin Islands0%^[138]0%0%10%-14%N/A Yemen20%^[139]10%15%N/A2% Zambia35%10%30%N/A7001175000000000000♠17.5%   List of countries by tax rates – Wikipedia, the free encyclopedia–0CDN Health Premium + Surcharge Taxes)^[33][34][35]9.9%, split equally between the employee and the employer up to a maximum of ,479.95 each (CPP)^[36] + 1.88%^[37] up to a maximum of 0.60, with the employer contributing 1.4 times that amount, 2.632%, up to a maximum of ,302.84^[38] (Employment Insurance EI) + varied % of Income Tax (CIP)7000500000000000000♠5% (federal GST) with exemptions for small-businesses^[39] + 0%-10% (PST)^[3] Cape Verde25%N/AN/AN/A7001150000000000000♠15%^[3] Cayman Islands0%^[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 Republic30%^[43]N/A50%^[43]N/A7001190000000000000♠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)7001190000000000000♠19%^[3] China^[2]25%5%45%N/A7001170000000000000♠17% with many exceptions^[3] Colombia^[5]33%0%33%N/A7001160000000000000♠16%^[3] Costa Rica30%0%25%9% social security charge.7001130000000000000♠13%^[48] Croatia^[5]20%12%40%37.2% (nationwide)^[49] 0–18% (local)7001250000000000000♠25%^[50] (0% on books and some foods) Cuba^[51]30%15%50%N/A7000250000000000000♠2.5% to 20%^[3] Cyprus^[2]12.5%0%35%6.8%7001190000000000000♠19%^[3] (5% or 0% for certain goods) Czech Republic^[52][53]19%15%22%41.5, 28% (social security) + 13.5% (healthcare insurance)^{[citation needed]}7001210000000000000♠21%^[54] or 15% (certain goods) Denmark^[55]23.5%29.68% (2015)^[56] (first USD ,760 pro anno is deductible)47.794% (2015)^[56]8% (2015)^[56]7001250000000000000♠25% Dominican Republic27%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/A7001100000000000000♠10% (standard), 25% (luxury goods), 0% (exports)^[58] El Salvador30%0%30%N/A7001130000000000000♠13% Estonia^[2]0%20%20%33%7001200000000000000♠20% or 9% Finland20%^[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]7001240000000000000♠24% 14% (food and fodder) 10% (e.g. accommodation and culture) France^[2]33.33%5.5% (first €5,875 pro anno is deductible)45%66%7001200000000000000♠20.0% or 7% or 5.5% or 2.1% Gabon35%5%35%2.6%7001180000000000000♠18% Gambia31%0%30%N/AN/A Germany29.65%^[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)7001190000000000000♠19% or 7% (e.g. food) Georgia^[5]15%20%20%N/A7001180000000000000♠18% Gibraltar10%17%40%N/A0% GreeceYear 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%7001230000000000000♠23%,^[3] 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)7001120000000000000♠12% Guyana^[64]30%N/A33⅓%N/A7001160000000000000♠16% or 0% Guernsey10%20%N/A12% (employer and employee combined)^[4]N/A Hong Kong^[65]16.5%0%15%5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income^[66]5% Hungary19%16%16%34.5% (2013)7001270000000000000♠27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) Iceland^[5]20%37.3% (first USD ,680 pro anno is deductible)46%6%7001240000000000000♠24% or 12% India30%^[67]0%30%2-12.5%5.5%-7001145000000000000♠14.5% Indonesia25%5%30%N/A7001100000000000000♠10% Iran25%0%35%35%-15%1.5-7001100000000000000♠10% depending on item Ireland12.5%20% (first €1,650 pro anno is deductible)40%0%-11%7001230000000000000♠23% Goods 9%-13.5% Services 0% certain items of food Isle of Man0%10%20%23.8% (combined) ^[68]20%, 5% on Home Renovations Israel25% ^[69]11.5%50%10%-52%7001170000000000000♠17% on all the products and services (except for vegetables and fruits). Italy27.5%23%43%39%^[70] page 197001220000000000000♠22% or 10% or 4% (food, books) Jamaica33.3% Large companies 25% Small Private companies0%25% on income over J2,80025% on income over J2,800 Plus Ed. Tax 2.25% on Statutory Income, NHT 2% on gross Income & NIS (social security) 2.5% on Income up to J.5M %, SCT varies up to 20% Japan^[71]38.01%5%50% (40% national + 10% local)25.63%7000800000000000000♠8% (consumption) Jersey^[2]0%0%20% up to £625,000, 1% above £625,0006%5%^[72] Jordan^[5]20%0%14%N/A7001160000000000000♠16% (GST) Kazakhstan^[5]20%^[22]10%10% (for residents), 15% (for non-residents)11%7001120000000000000♠12% Kenya30%^[22]10%30% citizens, 35% foreignersN/A16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax Kuwait0%0%0%N/A16% South Korea^[5]24.2%^[22]6% + 1.8%^[73]38%^[74] + 11.4%^[73]N/A7001100000000000000♠10% North Korea^[75]25%0%20%N/A2% to 4% Latvia^[76]15%24% (flat tax rate)24%35.09%7001210000000000000♠21%^[77] Lebanon^[5]15%2%20%N/A7001100000000000000♠10% Liechtenstein^[78][79]12.5%1.2%17.82%11.6%3.6%-7000760000000000000♠7.6%, (lodging services additional 2.4%) Lithuania^{[citation needed]}15%^[80]0%15%39.98%7001210000000000000♠21% Luxembourg28%^[81]6%52.45% total: 40%^[82] + 12.45% social security charges^[83]N/A7001170000000000000♠17% Macau^[2]12%0%12%N/AN/A Macedonia^[2]10%10% (flat tax rate)10%N/A7001180000000000000♠18% or 5% Malaysia^[2]25%0%26%2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf0-6% ^[84] Maldives^[85]8%-7001150000000000000♠15%^[86]N/AN/AN/A7000600000000000000♠6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)^[87] Malta35%^[22]0%35%N/A7001180000000000000♠18% Marshall IslandsN/A0%, 8% on employees of resident companies12% on employees of resident companies^[88]N/A2-4% Mauritius15%15% (flat tax rate)15%N/A7001150000000000000♠15% Mexico^[2]30%^[89]1.92%35%35%7001160000000000000♠16% Moldova^[2]12%7%18%N/A7001200000000000000♠20% Monaco33.33%0%^[90]N/A38%-54%^[91]7001196000000000000♠19.6%-5.5%^[92] Mongolia10%10%10%N/A10% Montenegro9%^[93][94]9% (first EUR 720)^[94]15%^[94]N/A7001190000000000000♠19%^[94] Morocco30%^[22]0%38%^{[citation needed]}N/A7001200000000000000♠20%^{[citation needed]}   Nepal20%15%, 1% Social Security Tax Mandatory25%^[95]N/A7001130000000000000♠13%^[96] Netherlands25%36.25% (first €2,103 pro anno is deductible)56%^[97] + reduction of deductions (arbeidskorting and general korting)N/A7001210000000000000♠21% (6% for essential and selected goods) New Zealand28%10.5%^[98]33%^[99]N/A7001150000000000000♠15% GST New Caledonia^[100]30%0%25% on local income of non-residents 40%^[101] N/A Nigeria30%7%24%N/A5% Norway^[102]25%^[103]0%46.9%^[104] (includes 8.2% pension contribution)0%-14.1%7001250000000000000♠25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms) Oman12%^[105]0%0%21% ^[106]0% Pakistan35%7.5%35%N/A5000000000000000000♠0% or 17% (basic food items) Palestine15%5%15%N/A7001145000000000000♠14.5% (VAT) Panama^[5]25%0%27%N/A7000700000000000000♠7% or 0% Paraguay10%8%10%N/A10% 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)7001180000000000000♠18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Philippines30%5%32%N/A7001120000000000000♠12% or 7% or 0% (in some cases, foreign investors are zero-rated)  Poland^[2]19%0%32% (or optional 19% flat rate for self-employed)41.11%7001230000000000000♠23% or 8% or 5% Portugal^[2]25%14.5%48%34.75%7001230000000000000♠23%, 13%, 6% Madeira, Açores: 15%, 9%, 4%  Puerto Rico20%^[107]0% (16% Proposed from March 2015)33.34%Participates in US Federal Social Security system, payroll taxes are at same US rates11.5% Qatar^[2]10%0%0%0%0% Romania16% (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)7001200000000000000♠20% or 9% (food,medicines, books, newspapers, hotel …), or 4%^[5] Russia^[2]20%13% (flat)13% (for residents), 30% (for nonresidents)30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter0-7001180000000000000♠18% (reduced rates for certain goods, no VAT for SME except for imports activities) San Marino17%12%50%29%17% on imported goods. There is no VAT registration inside San Marino. Sark0%^[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]0%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 00–1750 per employee).5000000000000000000♠0% Senegal^[5]25%0%50%N/A7001200000000000000♠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)  Singapore17%^[116]0%22%11.5 to 36% (To Central Provident Fund, rates are for monthly wages greater or equal to S0)^[117]7000700000000000000♠7% (GST) Slovakia22%^[118]19%25%^[119]30% tax including mandatory social security tax and health care tax7001200000000000000♠20%^{[citation needed]} 10% on medication and books Slovenia^[2]17%16%50%0% (abolished)7001220000000000000♠22% or 9.5% South Africa28%^[120]0%41%18 – 40%7001140000000000000♠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/A5000000000000000000♠0% or 8% or 12% Swaziland27.5%33%33%N/A7001140000000000000♠14% Sweden22%^[121]31% (first USD ,690 pro anno is deductible)59.7%^[122][123]31.42%^[124]7001250000000000000♠25% or 12% or 6%^[125]  Switzerland^[5]17.92%^[22]0%13.2% (federal)N/A7000800000000000000♠8.0% or 3.8% or 2.5% Syria^[2]22%5%15%N/AN/A Taiwan^[2]17%^[126]6%45%N/A7000500000000000000♠5% Tanzania30%15%30%N/AN/A Thailand20%0%35%5%-35%7% Trinidad and Tobago25%0%25%N/A15% Tunisia^[5]30%0%35%N/A7001180000000000000♠18% or 12% or 6% Turkey^[2]20%15%35%40%-35%7001180000000000000♠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/AN/A United Kingdom^[130]20% ^[131]0%, 20% (personal allowance of £10,600 for most people)^[132] 45%^[133]0%-25.8% (National Insurance)7001200000000000000♠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 States35% + 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) + 5000000000000000000♠0%-11.725% (state and local) Uruguay^[5]25%0%30%N/A7001220000000000000♠22% (basic) or 11% (minimum) or 0% (extent) Uzbekistan^[5]8%7.5%22%N/A0–7001200000000000000♠20% Venezuela^[5]34%6%34%N/A8%–10%/7001120000000000000♠12% Vietnam^[2]20%5%35%^[137]N/A7001100000000000000♠10% British Virgin Islands0%^[138]0%0%10%-14%N/A Yemen20%^[139]10%15%N/A2% Zambia35%10%30%N/A7001175000000000000♠17.5%   List of countries by tax rates – Wikipedia, the free encyclopedia.