List of countries by tax rates - wikipedia List of countries by tax rates `` State tax '' redirects here. For taxes in the United States, see State tax levels in the United States. hide This article has multiple issues. Please help improve it or discuss these issues on the talk page. ( Learn how and when to remove these template messages ) This article includes a list of references, but its sources remain unclear because it has insufficient inline citations. Please help to improve this article by introducing more precise citations. ( August 2015 ) The lead section of this article may need to be rewritten. Please discuss this issue on the article 's talk page. Use the lead layout guide to ensure the section follows Wikipedia 's norms and to be inclusive of all essential details. ( December 2017 ) Taxation An aspect of fiscal policy Policies Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax, tariff and trade Economics Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation Collection Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming Noncompliance Tax avoidance Tax evasion Tax resistance Tax haven Smuggling Black market Transfer mispricing Unreported employment Tax shelter Distribution Tax rate Progressive Regressive Proportional Types Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance ( estate ) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value - added ( VAT ) Corporate profit Excess profits Windfall profits Negative ( income ) Flat Wealth International Financial transaction tax Currency transaction tax Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT Foreign revenue rule Trade Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country List of countries by tax rates Tax revenues as % GDP Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Bulgaria BVI Canada China Colombia Denmark France Germany Greece Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Taiwan Tanzania United Kingdom United States Uruguay 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 1 Tax rates by countries 1.1 Notes 2 See also 3 References 4 External links Tax rates by countries Country Corporate tax Individual ( min ) Individual ( max ) ( Highest possible local income taxes - central govt in brackets ) VAT or GST or Sales tax ( also see VAT rates ) Further reading Afghanistan 20 % 0 % 20 % 0 % Taxation in Afghanistan Albania 15 % 0 % 23 % 7000600000000000000 ♠ 6 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) Taxation in Albania Algeria 19 % -- 26 % 0 % 35 % 7000900000000000000 ♠ 9 % ( basic items ) 7001190000000000000 ♠ 19 % ( others ) Taxation in Algeria American Samoa 15 % -- 44 % 4 % 6 % 0 % Taxation in American Samoa Andorra 10 % 10 % 10 % 5000000000000000000 ♠ 0 %, 7000100000000000000 ♠ 1 % or 7000250000000000000 ♠ 2.5 % ( reduced rates ) 7000450000000000000 ♠ 4.5 % ( standard rate ) 7000950000000000000 ♠ 9.5 % ( banking services ) Taxation in Andorra Angola 30 % 0 % 17 % 7001100000000000000 ♠ 10 % Taxation in Angola Anguilla 0 % 0 % 0 % 0 % Taxation in Anguilla Argentina 35 % 9 % 35 % 7001210000000000000 ♠ 21 % Taxation in Argentina Armenia 20 % 24.4 % 36 % 7001200000000000000 ♠ 20 % Taxation in Armenia Aruba 25 % 7 % 58.95 % 1.5 % ( turnover tax ) Taxation in Aruba Australia 28.5 % -- 30 % 0 % 49 % 5000000000000000000 ♠ 0 % ( essential items ) 7001100000000000000 ♠ 10 % ( others ) Taxation in Australia Austria 25 % 0 % 55 % 7001100000000000000 ♠ 10 % ( basic items ) 7001130000000000000 ♠ 13 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) Taxation in Austria Azerbaijan 20 % 14 % 25 % 7001180000000000000 ♠ 18 % Taxation in Azerbaijan Bahamas 0 % 0 % 0 % ( 8.8 % social security tax ) 0 % -- 7.5 % Taxation in Bahamas Bangladesh 35 % 0 % 25 % 7001150000000000000 ♠ 15 % Taxation in Bangladesh Barbados 25 % 25 % 38 % 7001175000000000000 ♠ 17.5 % ( hotel accommodation 7.5 % ) Taxation in Barbados Bahrain 0 % 0 % 0 % 5 % Taxation in Bahrain Belarus 18 % 13 % 17 % 7001200000000000000 ♠ 20 % or 10 % Taxation in Belarus Belgium 33.99 % 25 % 64 % ( 55 % ) 7001210000000000000 ♠ 21 % -- 12 % ( restaurants ) -- 6 % ( essential and selected goods ) Taxation in Belgium Belize N / A 0 % 25 % 7001125000000000000 ♠ 12.5 % Taxation in Belize Benin 35 % 10 % 35 % 7001180000000000000 ♠ 18 % Taxation in Benin Bermuda N / A N / A N / A N / A Taxation in Bermuda Bhutan 30 % 0 % 25 % N / A Taxation in Bhutan Bolivia 25 % 0 % 25 % 7001130000000000000 ♠ 13 % ( VAT ) -- multiple rates ( ICE : Consumption of specific products ) Taxation in Bolivia Bosnia and Herzegovina 10 % N / A 10 % FBiH, 0 -- 15 % RS 7001170000000000000 ♠ 17 % FBiH and RS Taxation in Bosnia and Herzegovina Botswana 22 % 0 % 25 % 7001120000000000000 ♠ 12 % Taxation in Botswana Brazil 34 % 0 % 27.5 % 7001170000000000000 ♠ 17 % to 25 % Taxation in Brazil Brunei 20 % 0 % 0 % N / A Taxation in Brunei Bulgaria 10 % ( + 5 % on distribution of profit ) 10 % 10 % 7001200000000000000 ♠ 20 % Taxation in Bulgaria Burkina Faso 27.5 % 0 % 25 % 7001180000000000000 ♠ 18 % Taxation in Burkina Faso Burundi 35 % 0 % 35 % 7001180000000000000 ♠ 18 % Taxation in Burundi Cambodia 20 % 0 % 20 % 7001100000000000000 ♠ 10 % Taxation in Cambodia Cameroon 31.5 % 10 % 35 % 7001192500000000000 ♠ 19.25 % Taxation in Cameroon Canada 13 % 19 % ( 15 % fed + ( 4 % -- 11 % provincial ) ) ( 0 % on the first $11,474 of income ) 58.75 % in Quebec ( 33 % federal ) 7000500000000000000 ♠ 5 % ( federal GST ) + 0 % -- 15 % ( provincial taxes ) Taxation in Canada Cape Verde 25 % 16.5 % 27.5 % 7001150000000000000 ♠ 15 % Taxation in Cape Verde Cayman Islands 0 % 0 % 0 % 0 % Taxation in the Cayman Islands Central African Republic 30 % N / A 50 % 7001190000000000000 ♠ 19 % Taxation in the Central African Republic Chad N / A N / A N / A N / A Taxation in Chad Chile 24 % ( on distributed profits, deductible from personal income taxes ) 0 % 40 % 7001190000000000000 ♠ 19 % Taxation in Chile China 25 % 0 % 45 % 7001170000000000000 ♠ 17 % with many exceptions Taxation in China Colombia 34 % + 0 % -- 6 % Surtax for 2017, 33 % + 0 % -- 4 % Surtax for 2018, and then 33 % 0 % 33 % for labor income, and 35 % for non-labor income 7001190000000000000 ♠ 19 % ( 5 % or 0 % ) 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 N / A N / A N / A N / A Taxation in the Republic of the Congo Costa Rica 30 % 0 % 25 % 7001130000000000000 ♠ 13 % Taxation in Costa Rica Croatia 12 % for less than 3 mil kn, 18 % for more 12 % 40 % 7001250000000000000 ♠ 25 % ( 0 % on books and some foods ) Taxation in Croatia Cuba 30 % 15 % 50 % 7000250000000000000 ♠ 2.5 % to 20 % Taxation in Cuba Curaçao N / A N / A N / A N / A Taxation in Curaçao Cyprus 12.5 % 0 % 35 % 7001190000000000000 ♠ 19 % ( 5 % or 0 % for certain goods ) Taxation in Cyprus Czech Republic 19 % 15 % ( minus 24,840 CZK per year ) 22 % ( + 7 % for income above 4x of average wage ) 7001210000000000000 ♠ 21 % ( 15 % or 10 % for certain goods ) Taxation in the Czech Republic Denmark 22 % 29.68 % ( 2015 ) ( first USD $7,760 pro anno is deductible ) 60.02 % 7001250000000000000 ♠ 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 24 % 0 % 35 % 7001120000000000000 ♠ 12 % ( standard ), 15 % ( luxury goods ), 0 % ( exports ) Taxation in Ecuador Egypt 22.5 % ( Corporate Taxes ) 5 % ( Distribution of Profit Taxes ) 0 % ( Up to 7.2 K EGP per year ) 22.5 % ( more than 200K EGP per year ) 7001140000000000000 ♠ 14 % ( standard ), 10 % ( professional services ), 0 % ( exports ) Taxation in Egypt El Salvador 30 % 0 % 30 % 7001130000000000000 ♠ 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 0 % ( 20 % on distribution of profit ) 20 % ( 0 % on dividents to residents ) 20 % 7001200000000000000 ♠ 20 % or 9 % 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 % 0 % 20 % 9 % Taxation in Fiji Finland 20 % 7.71 % ( 7.71 % social security, no national or municipal taxes for income no more than 2 930 € ) 54.25 % ( 31.75 % ) 7001240000000000000 ♠ 24 % 14 % ( food and fodder ) 10 % ( e.g. medicines, public transport ) Taxation in Finland France 15 % ( profit < € 38120 ) - 33.00 % ( profit > € 38120 ) 0 % up to € 9700 45 % ( + tax on high incomes : 4 % over € 500,000 ) 20 %, 10 % ( restaurants, transportation, tourism ), 5.5 % ( utilities ), 2.1 % ( press ) Taxation in France Gabon 35 % 5 % 35 % 7001180000000000000 ♠ 18 % Taxation in Gabon Gambia 31 % 0 % 30 % N / A Taxation in Gambia Germany 29.65 % 14 % ( first € 8,354 pro anno is deductible ) 47.475 % ( 45 % income tax + 5.5 % solidarity surcharge based on the total tax bill ) 7001190000000000000 ♠ 19 % or 7 % ( e.g. food ) Taxation in Germany Georgia 15 % 5 % 20 % 7001180000000000000 ♠ 18 % Taxation in Georgia Ghana N / A N / A N / A N / A Taxation in Ghana Gibraltar 10 % 17 % 40 % 0 % Taxation in Gibraltar Greece 29 % ( + 29 % paid in advance & returned after 1 year ) 22 % ( € 1,900 tax deducted if income < € 21,000 ) 45 % 7001240000000000000 ♠ 24 %, 13 % ( Health, Tourism ), and 6 % ( Theater tickets, books, medicine ). For some islands away from the mainland the rates are 17 %, 9 % and 4 %. Taxation in Greece Grenada N / A N / A N / A N / A Taxation in Grenada Guatemala 25 % 5 % 7 % 7001120000000000000 ♠ 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 30 % N / A 331⁄3 % 7001160000000000000 ♠ 16 % or 0 % Taxation in Guyana Guernsey 0 % 0 % 20 % 0 % Taxation in Guernsey Haiti N / A N / A N / A N / A Taxation in Haiti Honduras N / A N / A N / A N / A Taxation in Honduras Hong Kong 16.5 % 0 % 15 % 0 %. The idea to levy GST was proposed and dropped in 2006. Taxation in Hong Kong Hungary 9 % 46.15 % ( 17.8 % social contribution tax, occasional training contribution 2.4 %, 5.7 % healthcare, social security 8.1 %, income tax 12.15 %, ) 46.15 % ( 17.8 % social contribution tax, occasional training contribution 2.4 %, 5.7 % healthcare, social security 8.1 %, income tax 12.15 %, ) 7001270000000000000 ♠ 27 %, 18 % ( milk, egg, pork, chicken meat, internet service, restaurant services ), 5 % ( medicines, books ) Taxation in Hungary Iceland 20 % 0 % 46 % 7001240000000000000 ♠ 24 % or 11 % Taxation in Iceland India 25 % 0 % 30 % 7001280000000000000 ♠ 28 %. 18 %, 12 %, 5 %, 0 %. GST rates in India. Taxation in India Indonesia 25 % 5 % 30 % 7001100000000000000 ♠ 10 % Taxation in Indonesia Iran 25 % 0 % 35 % 0 % -- 9 % -- depending on item Taxation in Iran Iraq N / A N / A N / A N / A Taxation in Iraq Ireland 12.5 % 20 % ( first € 1,650 pro anno 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 ) 7001230000000000000 ♠ 23 % Goods 9 % -- 13.5 % Services 0 % certain items of food Taxation in Ireland Isle of Man 0 % 10 % 20 % 20 %, 5 % on Home Renovations Taxation in Isle of Man Israel Annual profit > 10B ILS : 6 %. Annual profit < 10B ILS : 7.5 % - 24 %. 11.5 % 50 % 7001170000000000000 ♠ 17 % on all the products and services ( except for vegetables and fruits ). Taxation in Israel Italy 27.9 % ( 24 % + 3.9 % municipal ) 23 % - 0 % on the first 8.500 euro income 43 % + 4 % ( special added tax ) 7001220000000000000 ♠ 22 % or 10 % or 4 % ( food, 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 GCT 7001165000000000000 ♠ 16.5 %, SCT varies up to 20 % Taxation in Jamaica Japan 32.11 % 15.105 % ( 5.105 % national + 10 % local ) 55.945 % ( 45.945 % national ) 7000800000000000000 ♠ 8 % ( consumption ) To go up to 10 % in October 2019 Taxation in Japan Jersey 0 % 0 % 20 % 5 % Taxation in Jersey Jordan 20 % 0 % 14 % 7001160000000000000 ♠ 16 % ( GST ) Taxation in Jordan Kazakhstan 20 % 10 % 10 % ( for residents ), 15 % ( for non-residents ) 7001120000000000000 ♠ 12 % Taxation in Kazakhstan Kenya 30 % 10 % 30 % citizens, 35 % foreigners 16 % / 12 % ( electricity & fuel ) VAT, 0 % / exempt FOOD + 12.5 % Withholding tax, 5 % contractor Withholding tax 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 24.2 % 6 % + 1.8 % 42 % + 11.4 % 7001100000000000000 ♠ 10 % Taxation in South Korea North Korea 25 % 0 % 20 % 2 % to 4 % 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 ) 23 % ( flat tax rate ) 23 % 7001210000000000000 ♠ 21 % Taxation in Latvia Lebanon 15 % 2 % 20 % 7001100000000000000 ♠ 10 % Taxation in Lebanon Lesotho N / A N / A N / A N / A Taxation in Lesotho Liberia N / A N / A N / A N / A Taxation in Liberia Libya N / A N / A N / A N / A Taxation in Libya Liechtenstein 12.5 % 3 % 24 % 2.5 % - 7000800000000000000 ♠ 8.0 %, ( lodging services 3.8 % ) Taxation in Liechtenstein Lithuania 15 % 31.2 % 42.77 % 7001210000000000000 ♠ 21 % Taxation in Lithuania Luxembourg 29.22 % 6 % 52.45 % total : 40 % + 12.45 % social security charges 7001170000000000000 ♠ 17 % Taxation in Luxembourg Macau 12 % 0 % 12 % 0 % Taxation in Macau Macedonia 10 % 10 % ( flat tax rate ) 10 % 7001180000000000000 ♠ 18 % or 5 % 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 18 -- 24 % 0 % 28 %. On top of that, additional 11 % for Employees Provident Fund, from Employee, 12 % -- 13 % from Employer ; Additional 1.2 % for SOCSO from Employee, and 1.4 % from Employer 6 % GST Taxation in Malaysia Maldives 8 % - 7001150000000000000 ♠ 15 % 0 % 15 % 7000600000000000000 ♠ 6 % Since January 1, 2012 ( Increased from 3.5 % set on October 2, 2011 ) Taxation in Maldives Mali N / A N / A N / A N / A Taxation in Mali Malta 0 -- 10 % ( 35 % pre rebate ) 0 % 35 % 7001180000000000000 ♠ 18 % Taxation in Malta Marshall Islands N / A 0 %, 8 % on employees of resident companies 12 % on employees of resident companies 2 -- 4 % Taxation in Marshall Islands Mauritania N / A N / A N / A N / A Taxation in Mauritania Mauritius 15 % 15 % ( flat tax rate ) 15 % 7001150000000000000 ♠ 15 % Taxation in Mauritius Mexico 30 % 1.92 % 35 % + reduction of deductions ( topes ) 7001160000000000000 ♠ 16 % Taxation in Mexico Moldova 12 % 7 % 18 % 7001200000000000000 ♠ 20 % Taxation in Moldova Monaco 33.33 % 0 % 0 % 7001196000000000000 ♠ 19.6 % - 5.5 % Taxation in Monaco Mongolia 10 % 10 % 10 % 10 % Taxation in Mongolia Montenegro 9 % 9 % ( first EUR 720 ) 15 % 7001110000000000000 ♠ 11 % ( 2015 ) Taxation in Montenegro Montserrat N / A N / A N / A N / A Taxation in Montserrat Morocco 10 % -- 31 % 0 % 7 % -- 20 % N / A 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 N / A N / A N / A N / A Taxation in Naminia Nauru N / A N / A N / A N / A Taxation in Nauru Nepal 20 % 15 %, 1 % Social Security Tax Mandatory 25 % 7001130000000000000 ♠ 13 % Taxation in Nepal Netherlands 20 % on first € 250,000 profit. 25 % on € 250,001 + profit 36.55 % ( first € 21.103 pro anno is deductible ) 51.95 % + reduction of deductions ( arbeidskorting and general korting ) 7001210000000000000 ♠ 21 % ( 6 % for essential and selected goods ) Taxation in the Netherlands New Zealand 28 % 10.5 % 33 % 7001150000000000000 ♠ 15 % GST Taxation in New Zealand New Caledonia 30 % 0 % 25 % on local income of non-residents 40 % 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 23 % for 2018 0 % 23 % + 8.2 % + top tax ( from 1.4 % to 15.4 % ) minus deductions for 2018 7001250000000000000 ♠ 25 % or 15 % ( food and drink in shops ) or 10 % ( transportation, cinema, hotel rooms ) Taxation in Norway Oman 15 % 0 % 0 % 5 % Taxation in Oman Pakistan 35 % 7.5 % 35 % 5000000000000000000 ♠ 0 % or 17 % ( basic food items ) Taxation in Pakistan Palau N / A N / A N / A N / A Taxation in Palau Palestine 15 % 5 % 15 % 7001145000000000000 ♠ 14.5 % ( VAT ) Taxation in Palestine Panama 25 % 0 % 27 % 7000700000000000000 ♠ 7 % ( except for : essential goods 0 %, alcohol and hotels 10 %, tobacco 15 % ) 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 30 % 0 % 30 % 7001180000000000000 ♠ 18 % ( 16 % VAT + 2 % Municipal Promotional Tax ) 0 -- 118 % ISC Impuesto Selectivo al Consumo ( To some products like liquor, cigarettes, etc. ) Taxation in Peru Philippines 30 % 0 % 35 % 7001120000000000000 ♠ 12 % or 0 % ( Senior citizens and persons with disability are exempted from paying the VAT. ) Taxation in the Philippines Pitcairn Islands N / A N / A N / A N / A Taxation in Pitcairn Islands Poland 19 % ( 15 % for SME ) 0 % 32 % ( or optional 19 % flat rate for self - employed ) 7001230000000000000 ♠ 23 % or 8 % or 5 % Taxation in Poland Portugal 23 % 14.5 % 48 % 7001230000000000000 ♠ 23 %, 13 %, 6 % Madeira, Açores : 15 %, 9 %, 4 % Taxation in Portugal Puerto Rico 20 % 0 % ( 16 % Proposed from March 2015 ) 33.34 % 11.5 % Taxation in Puerto Rico Qatar 10 % 0 % 0 % 0 % Taxation in Qatar Romania 10 % ( 1 % revenue for micro-entities ) 10 % ( flat tax rate ) 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 ) 7001190000000000000 ♠ 19 % or 9 % ( food, medicines, books, newspapers, hotel... ), or 5 % Taxation in Romania Russia 20 % 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 % ) 7001180000000000000 ♠ 18 % or 10 % ( books, certain items of food, children goods ; for several types of purchase such as house or flat freeing of this tax is possible ) 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 % 17 % on imported goods. There is no VAT registration inside San Marino. Taxation in San Marino São Tomé and Príncipe N / A N / A N / A N / A Taxation in São Tomé and Príncipe Sark 0 % 0 % 0 % -- There are taxes on property and personal capital ( max £ 6,500 ). 0 % -- There is no VAT on Sark. Import duty is levied on some goods brought onto the island. Taxation in Sark Saudi Arabia 20 % 0 % ( foreigners ) Zakat 2.5 % on capital assets ( natives ) 0 % ( foreigners ) Zakat 2.5 % on capital assets ( natives ) 5 % Taxation in Saudi Arabia Senegal 25 % 0 % 50 % 7001200000000000000 ♠ 20 % Taxation in Senegal Serbia 15 % 10 % 25 % ( additional contributions for state health, pension and unemployment funds ) 20 % or 8 % or 0 % ( reduced rates are for certain goods ) Taxation in Serbia Seychelles N / A N / A N / A N / A Taxation in Seychelles Sierra Leone N / A N / A N / A N / A Taxation in Sierra Leone Singapore 17 % 0 % 22 % ( Compulsory pension deduction of 20 % from Salary ) 7000700000000000000 ♠ 7 % ( GST ) Taxation in Singapore Sint Maarten N / A N / A N / A N / A Taxation in Sint Maarten Slovakia 22 % 0 % 25 % 7001200000000000000 ♠ 20 % 10 % on medication and books Taxation in Slovakia Slovenia 19 % 16 % 50 % 7001220000000000000 ♠ 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 % 18 % 45 % 14 % ( 7001150000000000000 ♠ 15 % from 1 April 2018 ) Taxation in South Africa South Sudan N / A N / A N / A N / A Taxation in South Sudan Spain 25 % 0 % ( below € 12,000 ) 45 % 21 %, 10 % & 4 % Taxation in Spain Sri Lanka 15 % -- 30 % 0 % 15 % ( If annual income is more than 2.5 m LKR ) 5000000000000000000 ♠ 0 % or 8 % or 12 % Taxation in Sri Lanka Sudan N / A N / A N / A N / A Taxation in Sudan Suriname N / A N / A N / A N / A Taxation in Suriname Swaziland 27.5 % 33 % 33 % 7001140000000000000 ♠ 14 % Taxation in Swaziland Sweden 22 % 29.19 % ( first USD $2,690 pro anno is deductible ) 60.15 % ( 25 % national ) 7001250000000000000 ♠ 25 % or 12 % or 6 % Taxation in Sweden Switzerland 17.92 % 0 % 13.2 % ( federal ) 7000770000000000000 ♠ 7.7 % or 3.8 % or 2.5 % Taxation in Switzerland Syria 22 % 5 % 15 % N / A Taxation in Syria Taiwan 17 % 6 % 45 % 7000500000000000000 ♠ 5 % VAT Various rates of Gross receipts tax on a few industries, such as financial services. Taxation in Taiwan Tajikistan N / A N / A N / A N / A 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 30 % 0 % 35 % 7001180000000000000 ♠ 18 % or 12 % or 6 % Taxation in Tunisia Turkey 20 % 15 % 35 % 7001180000000000000 ♠ 18 % or 8 % ( e.g. clothing ) or 1 % ( certain food ) 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 N / A N / A N / A N / A Taxation in Uganda Ukraine 18 % 18 % 18 % 20 % or 7 % or 0 % Taxation in Ukraine United Arab Emirates 0 % 0 % 0 % 5 % Taxation in United Arab Emirates United Kingdom 7001190000000000000 ♠ 19 % 20 % ( plus personal allowance of £ 11,000 for people earning less than £ 100,000 -- tapered down to zero by £ 123,000 ) 45 % ( on income over £ 150,000 ) 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. Taxation in the United Kingdom United States 21 % + 0 -- 12 % State / Local 0 % ( federal ) + 0 % ( state ) + 0 % -- 3 % ( local ) 54.4 % in San Francisco ( 37 % federal ) 5000000000000000000 ♠ 0 % - 11.725 % ( state and local ) Taxation in the United States Uruguay 25 % 0 % 30 % 7001220000000000000 ♠ 22 % ( basic ) or 11 % ( minimum ) or 0 % ( extent ) Taxation in Uruguay Uzbekistan 8 % 7.5 % 22 % 0 -- 7001200000000000000 ♠ 20 % Taxation in Uzbekistan Vanuatu N / A N / A N / A N / A Taxation in Vanuatu Venezuela 34 % 6 % 34 % 7 % -- 9 % - 7001120000000000000 ♠ 12 % Taxation in Venezuela Vietnam 20 % 5 % 35 % 7001100000000000000 ♠ 10 % Taxation in Vietnam British Virgin Islands 0 % 0 % 0 % N / A Taxation in the British Virgin Islands U.S. Virgin Islands 50 % -- 500 % N / A N / A N / A N / A Taxation in United States Virgin Islands Yemen 20 % 10 % 15 % 2 % Taxation in Yemen Zambia 35 % 10 % 30 % 7001160000000000000 ♠ 16 % Taxation in Zambia Zimbabwe N / A N / A N / A N / A Taxation in Zimbabwe Notes Jump up ^ Businesses with annual turnover above A $2 million pay 30 %, all other business pay the lower 28.5 % rate. Jump up ^ Includes 2 % Medicare levy, plus temporary 2 % ' deficit levy ' due to expire in 2017. Jump up ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation. See also Wikimedia Commons has media related to Marginal tax rates. Tax rates in Europe List of countries by tax revenue as percentage of GDP Tax Freedom Day Tax haven Tax rates of Europe VAT rates around the world Welfare state List of countries by social welfare spending References Jump up ^ `` Economic Data and Statistics on World Economy and Economic Freedom ''. www.heritage.org. ^ Jump up to : Robertson, Andrew ( 26 April 2017 ). `` Big business has a solution for the budget deficit : Give us $12 b ''. ABC News. Retrieved 4 May 2017. ^ Jump up to : `` Afghanistan -- Income Tax ''. KPMG. 14 June 2016. Retrieved 4 May 2017. Jump up ^ Mackenzie, James ( 9 January 2017 ). `` Afghan businesses feel squeeze from government tax drive ''. Reuters. Retrieved 4 May 2017. Jump up ^ Koleka, Benet ( 16 December 2013 ). `` Albania to raise corporate tax to 15 pct as it battles rising debt ''. Reuters. Retrieved 4 May 2017. ^ Jump up to : `` Albania -- Taxes on personal income ''. PWC. 1 December 2016. Retrieved 4 May 2017. Jump up ^ `` Albania cuts tourism tax to 6 pct ''. Xinhua News. 7 April 2017. Retrieved 4 May 2017. ^ Jump up to : `` VAT Chart Colombia 2017 '' ( PDF ). DIAN. DIAN.gov.co. Retrieved 2017 - 10 - 18. Jump up ^ `` Algeria Corporate Taxes on Income ''. PWC. Retrieved 4 May 2017. ^ Jump up to : `` Algeria Tax Guide 2013 '' ( PDF ). PKF. Retrieved 4 May 2017. ^ Jump up to : `` Algeria Other Taxes ''. PWC. 13 December 2016. Retrieved 4 May 2017. Jump up ^ `` Calls in American Samoa for lower corporate tax rates ''. Radio New Zealand. 30 May 2012. Retrieved 30 May 2017. ^ Jump up to : `` American Samoa Investment Guide 2014 '' ( PDF ). Office of the Governor. Retrieved 30 May 2017. 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Jump up ^ `` Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales '', ARTÍCULO 240 -- TARIFA GENERAL PARA PERSONAS JURÍDICAS Retrieved 2017 / 12 / 01 ^ Jump up to : `` Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales '', ARTICULO 241. TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES Retrieved 2017 / 12 / 01 Jump up ^ `` Archived copy ''. Archived from the original on 2011 - 11 - 12. Retrieved 2011 - 11 - 13. Jump up ^ `` beograd.com -- Strana nije nađena ''. Emg.rs. 2011 - 02 - 14. Archived from the original on 2012 - 03 - 02. Retrieved 2013 - 02 - 04. Jump up ^ `` Ley 113 Gaceta de Cuba '' ( PDF ). Archived from the original ( PDF ) on 2013 - 07 - 17. Retrieved 2014 - 03 - 15. Jump up ^ `` Tax System -- EURAXESS Czech Republic ''. Euraxess. Archived from the original on September 5, 2015. Retrieved August 25, 2015. 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Retrieved 2017 - 12 - 22. 1 ) Пенсионный фонд Российской Федерации -- 26 процентов ; 2 ) Фонд социального страхования Российской Федерации -- 2, 9 процента ; 2.1 ) Фонд социального страхования Российской Федерации -- 1, 8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства, временно пребывающих в Российской Федерации... ; 3 ) Федеральный фонд обязательного медицинского страхования -- с 1 января 2012 года -- 5, 1 процента Jump up ^ `` Meet the Locals and learn about life on the Island of Sark -- Sark Island Tourism ''. 31 August 2011. Jump up ^ International Tax and Business Guides -- Economic Data -- Statistics -- Tax -- EIU -- The Economist -- Foreign Investment -- Deloitte Touche Tohmatsu Jump up ^ `` Archived copy '' ( PDF ). Archived from the original ( PDF ) on 2013 - 03 - 19. Retrieved 2013 - 02 - 04. Jump up ^ Corporate tax law ( Serbian ) + 10 % on withdrawal Jump up ^ `` Закон о порезу на доходак грађана ''. 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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 Lists of countries by financial rankings Trade Account balance % of GDP Exports net per capita Imports Leading trade partners Investment FDI received past FDI abroad GFI Funds Forex reserves Forex reserves ( ex. gold ) Gold reserves Sovereign wealth funds Pension funds Creditor nations Debtor nations Budget and debt Government budget PPP % of GDP Credit rating External debt Public debt future Income and taxes Tax rates Tax revenue Wage average median minimum Bank rates Central bank interest rate Commercial bank prime lending rate Currency Exchange rates to US $ Inflation rate Other Financial Development Index Corporate governance Development aid Ease of Doing Business Employment / Unemploymment External assets Wealth Lists of countries by GDP rankings List of international rankings List of top international rankings by country Lists by country Retrieved from `` https://en.wikipedia.org/w/index.php?title=List_of_countries_by_tax_rates&oldid=837757781 '' Categories : Taxation by country Lists of countries by economic indicator Taxation - related lists Hidden categories : Webarchive template wayback links All articles with dead external links Articles with dead external links from September 2015 CS1 Spanish - language sources ( es ) Articles with dead external links from September 2017 Articles with permanently dead external links CS1 Malay - language sources ( ms ) CS1 Norwegian - language sources ( no ) Articles with dead external links from February 2013 CS1 Chinese - language sources ( zh ) Articles lacking in - text citations from August 2015 All articles lacking in - text citations Wikipedia introduction cleanup from December 2017 All pages needing cleanup Articles covered by WikiProject Wikify from December 2017 All articles covered by WikiProject Wikify Articles with multiple maintenance issues All articles with unsourced statements Articles with unsourced statements from September 2009 Articles with unsourced statements from September 2010 Articles with unsourced statements from July 2012 Talk Contents About Wikipedia 한국어 Монгол Nederlands اردو 中文 Edit links This page was last edited on 22 April 2018, at 21 : 23. 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Question: who has the highest corporate taxes in the world
Answer: Zambia