List of countries by tax rates explained

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

Tax jurisdiction	Corporate	Individual income		Capital gains[1]	Wealth	Property	Inheritance / Estate	VAT or GST or Sales	Further reading
		Lowest	Highest
	20%[2]	0%[3]	20%					0% [4] [5]	Taxation in Afghanistan
	15%[6]	0%[7]	23%	15%				20% 6% [8]	Taxation in Albania
	19–26%[9]	0%[10]	35%	15% 20%				19% 9% [11]	Taxation in Algeria
	34%	4%[12]	6%[13]			0%		0%[14]	Taxation in American Samoa
	10%[15]	0%[16]	10%					4.5% 9.5% 2.5%, 1% or 0% [17]	Taxation in Andorra
	30%[18]	0%	17%	10%				14%[19]	Taxation in Angola
	0%[20]	0%						0%	Taxation in Anguilla
	25%[21]	0%[22]						15%[23]	Taxation in Antigua and Barbuda
	35% 15% [24]	9%	35%	15%				21%	Taxation in Argentina
	18%[25]	22%	22%	10–20%				20%	Taxation in Armenia
	25%[26]	7%	58.95%					1.5%	Taxation in Aruba
	30% 25% [27] [28]	0%	45%[29] [30]	0–45%	No[31]		0%	10% 0%	Taxation in Australia
	23%[32]	0%[33]	55%	27.5%[34]	No		No, but stamp duty for inherited real estate.	20% 13% 10% [35]	Taxation in Austria
	20%[36]	14%	25%	[37]				18%	Taxation in Azerbaijan
	13.6% (SMEs, up to a taxable profit of €15,000)[38] 16.8% (general)	0% (for monthly salaries up to €654 + social security charges)[39]	36.2% (for monthly salaries above €25,200 + social security charges)[40]					4% (reduced)9% (intermediate) 16% (standard)[41]	Taxation in Portugal
[42]	0%[43]	0%	8.8%					12%	Taxation in the Bahamas
	0%[44]	0%						10% 0%	Taxation in Bahrain
	32.5%[45]	0%	25%					15%	Taxation in Bangladesh
	5.5% 3.0% 2.5% 1.0% [46]	25%	38%					17.5% 7.5%	Taxation in Barbados
[47]	20%	43.37%						20% 10%	Taxation in Belarus
	25%[48]	55% 50%	60.45% (13.07%, 50%,[49] 3–9% [50])		No		80%[51]	21% 12% 6%	Taxation in Belgium
	25% [52] 1.75% 19% 37.5%	25%[53]		0%	No			12.5%	Taxation in Belize
	35%	10%	35%					18%	Taxation in Benin
	0%[54]	0%						0%	Taxation in Bermuda
	26%	0%	25%[55]						Taxation in Bhutan
	29%	0%	25%					13%	Taxation in Bolivia
	10%[56]	10%						17%	Taxation in Bosnia and Herzegovina
	22%	0%	25%	25%				14%	Taxation in Botswana
	40% 24–34% 15%	0%[57]	27.5%[58]	22.5%			8%[59]	20–30.7%[60]	Taxation in Brazil
	1% 18.5% [61]	0%		0%					Taxation in Brunei
	10%	10%	10%					20%	Taxation in Bulgaria
	27.5%	0%	25%					18%	Taxation in Burkina Faso
[62]	35%	0%	35%					18%	Taxation in Burundi
	20%	0%	20%					10%	Taxation in Cambodia
	31.5%	10%	35%					19.25%	Taxation in Cameroon
	26.5–31% 9–13% [63]	19% [64] 27.53% [65] [66] [67]	58.50% 44.5%	27%	No		No, however the deceased is considered to have sold all of their capital property for Fair Market Value immediately prior to death. Gains are added to income of the deceased on their final return.[68]	5% to 15% [69]	Taxation in Canada
	25%	16.5%	27.5%					15%	Taxation in Cape Verde
	0%[70]	0%						0%[71] [72]	Taxation in the Cayman Islands
	30%[73]		50%					19%	Taxation in the Central African Republic
	20%								Taxation in Chad
[74]	25–27% [75]	0%	40% [76]	10%	No		25%	19%	Taxation in Chile
	25% [77] 15% [78]	0%	45%[79] [80]	20%		0% - [81]	0%[82]	13% [83] 9% 6% 0%	Taxation in China
	35%[84]	0%[85]	35% 39%	10% 20% [86]	Yes			19% 5% or 0%	Taxation in Colombia
	35%								Taxation in the Comoros
	20–30%	18.5%	30%			0% [87]		15%	Taxation in the Cook Islands
	35%	0%	40%					5–20%	Taxation in the Democratic Republic of the Congo
	30%[88]							18.9%[89]	Taxation in the Republic of the Congo
	30%	0%	25%		No			13% 4% 2% 1% [90]	Taxation in Costa Rica
	18% 12%	12%	40%	10%			5%	25% [91] 13%	Taxation in Croatia
[92]	30%	15%	50%					2.5–20%	Taxation in Cuba
	22%	9.75%	46.5%					6%, 7% or 9%	Taxation in Curaçao
	12.5%	0%	35%	20%				19% 5% or 0%	Taxation in Cyprus
[93] [94]	21%[95]	20.1% [96]	45.7% 39%	15%	No			21% [97] 12%	Taxation in the Czech Republic
[98]	22–25%	39.86% [99] [100]	52.07%[101]	42%	No		15%	25%	Taxation in Denmark
	25%								Taxation in Djibouti
	25%[102]	0%	35%					15%	Taxation in Dominica
	27%	0%	25%	27%[103]				18%	Taxation in the Dominican Republic
	10%								Taxation in East Timor
	25%[104]	0%	35%	35%			35%[105]	12% 15% 0%	Taxation in Ecuador
[106]	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
[107]	0%	6.9%	23.6%	20%	No		0%	22% 9%	Taxation in Estonia
	27.5%	0%[108]	33%					15%	Taxation in Eswatini
	30%[109]	0%	35%						Taxation in Ethiopia
	26%	0%	26%	15%				0%	Taxation in the Falkland Islands
Faroe Islands	18%	20%				0% [110]			Taxation in the Faroe Islands
	21%								Taxation in Micronesia
	20%[111]	0%	20%					9%	Taxation in Fiji
	20%[112] 18% [113]	8.4% [114]	53.61%[115]	34%	No		33%[116]	25.5% 14% 10%	Taxation in Finland
	25%	0%	55.34% (45% IR + 4% CEHR + 9.2% CSG + 0.5% CRDS + 0.4% Old-age insurance + 6% PER)[117] [118] [119]	30%	Yes		60%[120]	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% [121]	19.6% 0%	45%	25%	Inactive	Yes	50%[122]	19% 7%	Taxation in Germany
[123]	0%	20%					0%[124]	18%	Taxation in Georgia
	25%	25%						3%	Taxation in Ghana
	10%	17%	40%					0%	Taxation in Gibraltar
	22%	9%	44%	15%	No		20%	24% 13% 6%	Taxation in Greece
	25%		44%			0%		0%	Taxation in Greenland
	28%								Taxation in Grenada
	25%	5%	7%					12%	Taxation in Guatemala
	0%[125]	0% [126]	20%					0%[127]	Taxation in Guernsey
	35%								Taxation in Guinea
	35%								Taxation in Guinea-Bissau
	30%	25% [128]	35%					14% 0%	Taxation in Guyana
	30%[129]	0%	30%[130]					10%	Taxation in Haiti
	25%								Taxation in Honduras
[131]	16.5% 8.25%	0%	15%				0%	0%	Taxation in Hong Kong
	9%	15%		15%	No		18%[132]	27% 18% 5%	Taxation in Hungary
	20%	31.48%	46.28%	22%	No		10%	24% 11%	Taxation in Iceland
	15–22% (excludes surcharge & cess)[133]	0%	39%	12.5% 20%			0%	40% 18% 5%, 0% [134] [135]	Taxation in India
	22%	5%	35%					11%	Taxation in Indonesia
	25%	0%	35%					0–9%	Taxation in Iran
	15%[136]	3%[137]	15%					300% 15% 20% 10% [138]	Taxation in Iraq
	12.5%	20%	52.1%	33%	No		33%[139]	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%[140]	0% (for monthly income under 6,330₪)	50%	25%	No		0%	18% 0%	Taxation in Israel
	27.9%	23%	43%	26%	No		4%	22% 10% 4%	Taxation in Italy
	25%								Taxation in the Ivory Coast
	33.3% 25%	0% (on income up to J$1,774,554)	30%					20% 16.5%	Taxation in Jamaica
[141]	29.74%[142]	15.105%	50.5%	20.315%	No		55%[143]	10% 8%	Taxation in Japan
	0%	0%	20%[144]					5%[145]	Taxation in Jersey
	20%	0%	25%[146]					16%	Taxation in Jordan
	20%	10%	10% 15%					13%	Taxation in Kazakhstan
	30%	10%	30% 35%					16% 12% 0%	Taxation in Kenya
	35%								Taxation in Kiribati
[147]	0–10%	0%	10%					0%	Taxation in Kosovo
	7.5–16% [148]	0%				0%		0%	Taxation in Kuwait
[149]	25%	0%	20%					10%[150]	Taxation in North Korea
	10%[151]	10%						12% 1–5%	Taxation in Kyrgyzstan
	35%								Taxation in Laos
	0% [152]	20%[153]	31.4%	20%[154]	No			21% 12% 5% [155]	Taxation in Latvia
	17%	2%	25%					11%	Taxation in Lebanon
	25%								Taxation in Lesotho
	25%[156]								Taxation in Liberia
	24.5% [157]								Taxation in Libya
[158] [159]	12.5%	3%[160]	22.4%[161]	0% 24%				8.1% 3.8% 2.5% [162]	Taxation in Liechtenstein
	15%[163]	31.2%	42.77%	15%	No			21% 9% 5% 0%	Taxation in Lithuania
	28.69% [164]	8%	44.2% [165]		No[166]		0%	17% 3%	Taxation in Luxembourg
	12%	0%	12%[167]					0%[168]	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	45.1% (for monthly salaries above €25,275 + social security charges)					5% (reduced)12% (intermediate) 22% (standard)[169]	Taxation in Madeira
	30%	0%	35%[170]						Taxation in Malawi
	18–24%	0%	30%[171]	2-10%[172]				10% 7% 5% [173]	Taxation in Malaysia
[174]	8–15%[175]	0%	0% 15%					6%[176]	Taxation in the Maldives
	30%								Taxation in Mali
	35%	0%	35%			0%	0%	18% (7% and 5% for certain goods and services)	Taxation in Malta
	0.8–3%	0%	12%[177]					2–4%	Taxation in the Marshall Islands
	25%					0%			Taxation in Mauritania
	15%	0%	15%					15%	Taxation in Mauritius
	30%[178]	1.92%	35%		No		0%	16%	Taxation in Mexico
	12%	12%[179]	12%					20% 10%	Taxation in Moldova
	0% [180]	0%[181]						20% 10% 5.5% [182]	Taxation in Monaco
	10%	10%						10%	Taxation in Mongolia
	9%[183] [184]	9%	12.65% 15% [185]					21%[186] 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%[187]	0%	38%					20% 14%, 10%, 7% [188]	Taxation in Morocco
	32%								Taxation in Mozambique
	22%								Taxation in Myanmar
	32%[189]	0%	37%					15%	Taxation in Namibia
	25%								Taxation in Nauru
	30% 25% 20%	0%	36% (Including 20% additional tax)[190]					13% [191] 288% [192]	Taxation in Nepal
	25% 15%[193]	0%	49.5%[194]	36%	No		40%, 36%, 20% 20%, 18%, 10% [195] [196]	21% 9%	Taxation in the Netherlands
	28%	10.5%[197]	39%[198]		No		0%	15%	Taxation in New Zealand
[199]	30%	0%	40% 25% [200]						Taxation in New Caledonia
	30%								Taxation in Nicaragua
	30%[201]							7%	Taxation in Niger
	30%	7%	24%					7.5%	Taxation in Nigeria
	0%							12.5%	Taxation in Niue
	0%					0%[202]			Taxation in Norfolk Island
	10%	10%	18%					18% 5%	Taxation in North Macedonia
[203]	22%[204]	0% [205]	47.4%[206]	37.84%[207]	Yes		0%[208]	25% 15% 12% [209]	Taxation in Norway
	15%[210] [211]	0%						5%	Taxation in Oman
	1.25% [212] 20% [213] 29%[214]	0% (under Rs 600,000 per annum)	45% (over Rs 5.6 Million per annum)	15%		Exempt[215]	0%	18% 15% 0%	Taxation in Pakistan
	0%					0%[216]			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
	30%	0%	30%					16% + 2% + 0–118%	Taxation in Peru
Philippines	30%	0%	35%	5-10%[217]			6%[218]	12% 0%	Taxation in the Philippines
	0%	0%[219]						0%	Taxation in the Pitcairn Islands
[220]	19%	9% (under 30.000 złotych per year, 0% income tax[221] , 9% Health Insurance(non-deductible)[222] )	41% or 45% (32% + 9% health insurance + 4% solidarity tax above 1.000.000 złotych per year)[223] 23.9% or 27.9%	19%	No		7%	23% 8% or 5%	Taxation in Poland
	20% (in mainland)	13%	56.03%	28%https://taxsummaries.pwc.com/portugal/individual/income-determination	No		0%	23% 13% 6%	Taxation in Portugal
	20%[224]	0%	33.34%					11.5%	Taxation in Puerto Rico
	10%	0%						0%	Taxation in Qatar
	16% [225]	35%	45%	10%				19% 9% 5%	Taxation in Romania
	20%	13%	22% [226] 35%				0%[227]	22% [228] 10% 0%	Taxation in Russia
	30%	0%	30%					18%	Taxation in Rwanda
	33%[229]	0%							Taxation in Saint Kitts and Nevis
	0%	0%	0%					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%[230]	0%	0%	0%	There are taxes on property and personal capital, maximum at £6,500.			0%	Taxation in Sark
[231]	2.5% 2.5–15%	0%						15% 5%	Taxation in Saudi Arabia
	25%	0%	50%					20%	Taxation in Senegal
[232]	15%[233]	10%	25% [234]	15%			0%	20% [235] [236] 10% or 0%	Taxation in Serbia
	33%	15%						15%	Taxation in the Seychelles
	25%								Taxation in Sierra Leone
	17%[237]	0%	22%				0%[238]	9%	Taxation in Singapore
	34.5%	12.50%	47.50%					5%	Taxation in Sint Maarten
	21% 15%	21%	25%[239]	25%	No		0%	23% [240] 19% 5%	Taxation in Slovakia
	19%	16%	50%	27.5%	No		0%	22% 9.5% 5%	Taxation in Slovenia
	30%								Taxation in the Solomon Islands
	30%[241]	0%	18%					0%	Taxation in Somalia
	28%[242]	0%	45%	18%			25%[243]	15%[244]	Taxation in South Africa
	24.2%	7.8% (6% + 1.8%[245])	53.4% (42%[246] + 11.4%)		No		50%[247]	10%	Taxation in South Korea
	30%								Taxation in South Sudan
	25% (mainland) 4%	0%	52.3%47% 3.75% 6.45%	26% 19%	Yes		34%	21% 10% or 4%	Taxation in Spain
	15–30%	0%	36%	10%[248]				12% 8% or 0%	Taxation in Sri Lanka
	5% 15% [249]								Taxation in Sudan
	36%[250]	8%	38%[251]						Taxation in Suriname
	16%[252] [253]	8%[254]	22%	0%[255]			0%	0%[256]	Taxation in Norway
	20.6%[257] [258]	7,1%[259]	48% to 54% [260]	30%	No		0%	25% 12% or 6% [261]	Taxation in Sweden
	17.92%	0%	62.855% 10.6%[262] 11.5% [263] 28.025% [264] 9.69% 3.04%		Yes		0%[265]	8.1% 3.8% or 2.5%	Taxation in Switzerland
	22%	5%	15%						Taxation in Syria
	20%[266]	5%	40%				20%[267]	5%[268]	Taxation in Taiwan
[269]	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% [270]					12.5% (VAT)	Taxation in Trinidad & Tobago
	30%	0%	35%					18% 12% or 6%	Taxation in Tunisia
	25%	15%	40%		No		1–30%[271]	20% 10% 1%	Taxation in Turkey
	8%								Taxation in Turkmenistan
	0%								Taxation in the Turks and Caicos Islands
	30%								Taxation in Tuvalu
	30%[272]							18%[273]	Taxation in Uganda
	18%[274]	0%[275]	18% 20% 22% [276]				18%	2%	Taxation in Ukraine
	0% (free zone companies,[277] as well as mainland companies with less than 375,000 AED a year in profit,	Markets – Gulf News">Web site: UAE to introduce 9% corporate tax on business profits from June 1, 2023 | Markets . Gulf News . 2022-01-31 . 2022-02-22 . https://web.archive.org/web/20220131235109/https://gulfnews.com/business/markets/uae-to-introduce-9-corporate-tax-on-business-profits-from-june-1-2023-1.1643627271956 . 31 January 2022 . dead. 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)	Markets – Gulf News" />	0%[278]		0%[279]				5%	Taxation in the United Arab Emirates
[280]	19–25%[281]	0% [282]	47% (45% + 2% employee National Insurance, Scotland is even 48%+2%) [283]	24%[284]	No		40%[285]	20% 5% 0% [286]	Taxation in the United Kingdom
	21% up to 21%	10% + 0–3.07% + 0–3.8398%	50.3% California (37% [287] + 13.3%)37% (37% + 0%)	20%	No	0–3.64% [288]	18–40% [289]	0–11.5%	Taxation in the United States
	25%	0%	36%[290]					22% 11% 0%	Taxation in Uruguay
	12% 20%	12%						0–15%	Taxation in Uzbekistan
	0%	0%	0%					0%	Taxation in Vanuatu
	34%	0%	34%					16% 8%	Taxation in Venezuela
[291]	20%	5%	35%[292]				10%[293]	10%	Taxation in Vietnam
	0%[294]	0%							Taxation in the British Virgin Islands
	21–38.50%[295]								Taxation in the United States Virgin Islands
	0%	0%	0%					0%	Taxation in Wallis and Futuna
	20%[296]	10%	15%					2%	Taxation in Yemen
	30%[297]	10%	30%					16%	Taxation in Zambia
	25%	0%	45%					15% 0%	Taxation in Zimbabwe

See also

• Corporate haven
• List of countries by social welfare spending
• List of countries by tax revenue
• Tax Freedom Day
• Tax haven
• Tax rates in Europe
• VAT rates around the world
• Welfare state

Notes

Notes and References

1. Web site: Capital gains tax (CGT) rates .
2. Web site: Big business has a solution for the budget deficit: Give us $12b. 26 April 2017. 4 May 2017. ABC News. Andrew. Robertson. 4 May 2017. https://web.archive.org/web/20170504041608/http://www.abc.net.au/news/2017-04-26/big-business-big-iidea-for-the-budget/8473224. live.
3. Web site: Afghanistan – Income Tax. 14 June 2016. 4 May 2017. KPMG. https://web.archive.org/web/20170504041353/https://home.kpmg.com/xx/en/home/insights/2015/11/afghanistan-income-tax.html. 4 May 2017. dead. dmy-all.
4. Web site: Afghan businesses feel squeeze from government tax drive. Reuters. 9 January 2017. 4 May 2017. James. Mackenzie. 4 May 2017. https://web.archive.org/web/20170504042419/http://www.reuters.com/article/us-afghanistan-taxation-idUSKBN14U09X. live.
5. News: Taliban tax collectors help tighten insurgents' grip in Afghanistan . Reuters . 6 November 2018 .
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