{{위키데이터 속성 추적}}
{{조세}}
전 세계의 '''세율'''을 비교하는 것은 어렵고, 주관적인 일이다. 대부분의 나라에서 [[세법]]은 아주 복잡하고, 조세부담률은 각 그룹마다 다르게 적용된다. 아래의 목록은 국가별 조세 항목에 대한 것을 나타낸 것이다.

덴마크는 전 세계에서 GDP 대비 가장 세금을 많이 내는 나라로 48.9%에 이른다.<ref>http://www.oecd.org/document/9/0,3343,en_2649_34487_41498313_1_1_1_1,00.html</ref>

== 그래프 ==
{| class="wikitable"
|[[파일:Income Taxes By Country 2005.svg|섬네일|350px|국가별 소득세율, OECD 2005 자료.<ref name="oecd">{{웹 인용|url=http://www.oecd.org/document/60/0,2340,en_2649_34533_1942460_1_1_1_1,00.html|title=OECD Tax Database|publisher=Organisation for Economic Co-operation and Development|accessdate=2007-01-30|archive-date=2010-01-25|archive-url=https://web.archive.org/web/20100125144548/http://www.oecd.org/document/60/0%2C2340%2Cen_2649_34533_1942460_1_1_1_1%2C00.html|url-status=dead}}</ref>]]
|}

== 목록 ==
이 항목은 전 세계의 세율 목록이다. 3가지 소득에 집중하여, [[법인세]], [[소득세]], [[소비세]]([[부가가치세]](VAT) / [[연방부가세]](GST)) 설명한다. 기타 세금(예를 들어 미국과 같은 많은 나라에서 실질적인 세금인 [[재산세]]와 같은 것은 이 항목에서 다루지 않았다. 아래의 도표는 명기된 나라에 기업과 개인 모두 실질조세부담율을 나타내는 것은 아니다.

=== 아시아 국가 ===
{| class="wikitable sortable"
|-
! 국가
! [[법인세]]
! [[소득세]]
! [[근로소득세]] (보통 과세 소득을 감소)
! [[부가가치세|VAT]] / [[연방부가세|GST]] / [[소비세]]
! 비고
|-
| {{KOR}}<ref name="fita"/>
| 10%/20%/22%
| 6.6%~49.5%
|
| {{nts|10}}%
| 
|-
| {{JPN}}<ref name="kpmg"/>
| 40.69%
| 5–50% (40% 국세 + 10% 지방)
| 25.63%
| {{nts|10}}% (소비)
| -
|-
| {{CHN}}<ref name="kpmg"/>
| 25%
| 5–45%
|
| {{nts|17}}% 예외 항목<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/108-china-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065813/http://www.tmf-vat.com/international-vat-rates-2010/108-china-vat-rate.html |url-status= }}</ref>
| -
|-
| {{THA}}<ref name="kpmg"/>
| 30%
| 5–37%
|
| {{nts|7}}%
| - 
|-
| {{SIN}}
| 17%<ref>{{웹 인용 |url=http://www.channelnewsasia.com/stories/singaporelocalnews/view/404196/1/.html/ |제목=싱가포르 법인세 17%로 감세 |확인날짜=2011-06-13 |archive-date=2012-10-18 |archive-url=https://web.archive.org/web/20121018203748/http://www.channelnewsasia.com/stories/singaporelocalnews/view/404196/1/.html/ |url-status=dead }}</ref>
| 3.5%–20%
|
| {{nts|7}}% (GST)
|
* - 
* GST
|-
| {{ROC-TW}}<ref name="kpmg"/>
| 17%<ref>[http://online.wsj.com/article/SB10001424052748704596504575271902153036926.html  대만, 법인세를 17%로 인하.]</ref>
| 6–40%
|
| {{nts|5}}%
| - 
|-
| {{CAM}}
| 20%<ref>{{웹 인용 |url=http://www.taxrates.cc/html/cambodia-tax-rates.html |제목=보관된 사본 |확인날짜=2011-06-16 |보존url=https://web.archive.org/web/20110811030533/http://www.taxrates.cc/html/cambodia-tax-rates.html |보존날짜=2011-08-11 |url-status=dead }}</ref>
| 20%
|
| {{nts|10}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/102-cambodia-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065559/http://www.tmf-vat.com/international-vat-rates-2010/102-cambodia-vat-rate.html |url-status= }}</ref>
| -
|-
| {{VNM}}<ref name="kpmg"/>
| 25%
| 5–35%<ref>{{웹 인용 |url=http://www.dpi.hochiminhcity.gov.vn/invest/html/Law-04-2007-QH12.html |제목=보관된 사본 |확인날짜=2013년 2월 4일 |보존url=https://web.archive.org/web/20100828200917/http://dpi.hochiminhcity.gov.vn/invest/html/Law-04-2007-QH12.html |보존날짜=2010년 8월 28일 |url-status=dead }}</ref>
|
| {{nts|10}}%
| - 
|-
| {{HKG}}<ref name="hkird">{{웹 인용 |url=http://www.ird.gov.hk/eng/tax/budget.htm |제목=2008–09 Budget – Tax Concessions<!-- Bot generated title --> |확인날짜=2013년 2월 4일 |보존url=https://web.archive.org/web/20130314001613/http://www.ird.gov.hk/eng/tax/budget.htm |보존날짜=2013년 3월 14일 |url-status=dead }}</ref>
| 16.5%
| 0–15%
| 5% 의무 개인부과 기여 연금.<br />  홍콩 정부 수입의 40%는 <br />토지거래세와 같은 간접세에서 나옴.<ref>{{웹 인용 |url=http://www.lawandtax-news.com/html/hong%20kong/jhklatdctx.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2013-05-28 |archive-url=https://web.archive.org/web/20130528123940/http://www.lawandtax-news.com/html/hong%20kong/jhklatdctx.html |url-status= }}</ref>
| {{N/A}}
|
* -
* 홍콩 GST
|-
| {{IND}}<ref name="kpmg"/>
| 33.2175%
| 0–30%  (+3% cess)
|
| 2%–12.5%
|
* -
* 소득세
|-
| {{IDN}}
| 25% starting FY 2010
| 5–30%
|
| {{nts|10}}%
| -
|-
| {{MAC}}<ref name="kpmg"/>
| 12%
| 
|
| 
| -
|-
| {{MYS}}<ref name="kpmg"/>
| 25%
| 0–26%
| 2.25%, [[준비기금]]에 21%<ref>{{웹 인용 |url=http://www.mohr.gov.my/pdf/sohchee.pdf |제목=보관된 사본 |확인날짜=2011년 6월 13일 |보존url=https://web.archive.org/web/20110513102431/http://www.mohr.gov.my/pdf/sohchee.pdf |보존날짜=2011년 5월 13일 |url-status=dead }}</ref>
| 
| -
|-
|}

=== 그외 국가 ===
{| class="wikitable sortable"
|-
! 국가
! [[법인세]]
! [[소득세]]
! [[근로소득세]] (보통 과세 소득을 감소)
! [[부가가치세|VAT]] / [[연방부가세|GST]] / [[소비세]]
! 비고
|-
| {{AFG}}<ref name="kpmg">[http://www.kpmg.dk/getMedia.asp?mb_GUID=F7298515-D33B-41BA-B630-7ED12A1B4EDE.pdf]</ref>
| 20%
| 
|
| {{nts|2}}% to 5%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/75-afghanistan-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064404/http://www.tmf-vat.com/international-vat-rates-2010/75-afghanistan-vat-rate.html |url-status= }}</ref>
| -
|-
| {{ALB}}<ref name="kpmg"/>
| 10%
| 
|
| {{nts|20}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/76-albania-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064439/http://www.tmf-vat.com/international-vat-rates-2010/76-albania-vat-rate.html |url-status= }}</ref>
| -
|-
| {{DZA}}<ref name="fita">{{웹 인용 |url=http://www.fita.org/countries/ |제목=FITA |확인날짜=2011-06-13 |archive-date=2018-12-26 |archive-url=https://web.archive.org/web/20181226011126/http://www.fita.org/countries/%20 }}</ref>
| 19%
| 0–35%
|
| {{nts|17}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/77-algeria-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064451/http://www.tmf-vat.com/international-vat-rates-2010/77-algeria-vat-rate.html |url-status= }}</ref> 또는 14% 또는 7%<ref>{{웹 인용 |url=http://www.fita.org/countries/algeria.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-05-20 |archive-url=https://web.archive.org/web/20110520172614/http://fita.org/countries/algeria.html }}</ref>
| -
|-
| {{AND}}
| {{N/A}}
| 0%
| {{N/A}}
| {{nts|4.5}}% 또는 1%<ref>http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html {{웹아카이브|url=https://archive.today/20120803094612/http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html |날짜=2012-08-03 }} {{언어링크|es}}</ref>
| -
|-
| {{AGO}}<ref name="kpmg"/>
| 35%
| 1–60%
|
| {{nts|10}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/78-angola-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064518/http://www.tmf-vat.com/international-vat-rates-2010/78-angola-vat-rate.html |url-status= }}</ref>
| -
|-
| {{ARG}}
| 35%
| 9–35%
|
| {{nts|21}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/80-argentina-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064543/http://www.tmf-vat.com/international-vat-rates-2010/80-argentina-vat-rate.html |url-status= }}</ref>
| -
|-
| {{ARM}}<ref name="kpmg"/>
| 20%
| 
|
| {{nts|20}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/81-armenia-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064608/http://www.tmf-vat.com/international-vat-rates-2010/81-armenia-vat-rate.html |url-status= }}</ref>
| -
|-
| {{ABW}}<ref name="kpmg"/>
| 28%
| 
|
| 
| -
|-
| {{AUS}}<ref>{{웹 인용 |url=http://www.deloittewebguides.com/index.asp?layout=countrySnapshotDtt&country_id=1550000155 |제목=International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu<!-- Bot generated title --> |확인날짜=2009년 8월 5일 |보존url=https://web.archive.org/web/20061022024130/http://www.deloittewebguides.com/index.asp?layout=countrySnapshotDtt&country_id=1550000155 |보존날짜=2006년 10월 22일 |url-status=dead }}</ref>
| 30%
| 0–45%
1.5% (의료부과금)
| 4.75-6% (국가)<ref>[http://www.nswbusinesschamber.com.au/?content=/channels/Media_centre/ __Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)]</ref>
| {{nts|10}}% GST (생필품은 0%)<ref>{{웹 인용 |url=http://www.gstaustralia.com.au/ |제목=오스트레일리아의 GST |확인날짜=2015년 11월 18일 |보존url=https://web.archive.org/web/20091024163034/http://www.gstaustralia.com.au/ |보존날짜=2009년 10월 24일 |url-status=dead }}</ref>
|
* -
* 소득세
* GST
|-
| {{AUT}}<ref name="kpmg"/>
| 25%
| 21–50%
|
| {{nts|20}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/83-austria-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064620/http://www.tmf-vat.com/international-vat-rates-2010/83-austria-vat-rate.html |url-status= }}</ref>
| -
|-
| {{AZE}}<ref>[http://www.taxes.gov.az/?name=qanun&lang=_eng 아제르바이잔의 세율]</ref>
| 22%
| 0–30%
|
| {{nts|18}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/84-azerbaijan-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064653/http://www.tmf-vat.com/international-vat-rates-2010/84-azerbaijan-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BGD}}<ref name="fita"/>
| 0–45%
| 0–25%
|
| {{nts|15}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/87-bangladesh-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064936/http://www.tmf-vat.com/international-vat-rates-2010/87-bangladesh-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BRB}}<ref>{{웹 인용 |url=http://www.barbadosbusiness.gov.bb/miib/Investment/investment_details.cfm?ID=9 |제목=소득세와 재정적 인센티브 |확인날짜=2009년 8월 5일 |보존url=https://web.archive.org/web/20081004143558/http://www.barbadosbusiness.gov.bb/miib/Investment/investment_details.cfm?ID=9 |보존날짜=2008년 10월 4일 |url-status=dead }}</ref>
| 25%
| 25%–35%
|
| {{nts|15}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/88-barbados-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064957/http://www.tmf-vat.com/international-vat-rates-2010/88-barbados-vat-rate.html |url-status= }}</ref> (호텔 숙박 7.5%)
| -
|-
| {{BLR}}<ref name="fita"/>
| 24%
| 12%
| 35%
| {{nts|20}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/89-belrus-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2012-03-16 |archive-url=https://web.archive.org/web/20120316135530/http://www.tmf-vat.com/international-vat-rates-2010/89-belrus-vat-rate.html |url-status=dead }}</ref> 또는 10%
| -
|-
| {{BEL}}<ref name="kpmg"/>
| 33.99%
| 25–55%
|
| {{nts|21}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/90-belgium-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065033/http://www.tmf-vat.com/international-vat-rates-2010/90-belgium-vat-rate.html |url-status= }}</ref> (생필품은 6%)
| -
|-
| {{BEN}}
| 35%
| 35%
|
| {{nts|18}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/92-benin-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065104/http://www.tmf-vat.com/international-vat-rates-2010/92-benin-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BTN}}
| 
| 0–25%<ref name="www.mof.gov.bt">{{웹 인용 |url=http://www.mof.gov.bt/index.php?deptid=6&id=46 |제목=보관된 사본 |확인날짜=2011-06-13 |보존url=https://web.archive.org/web/20110706162835/http://www.mof.gov.bt/index.php?deptid=6&id=46 |보존날짜=2011-07-06 |url-status=dead }}</ref>
| 
| 
| -
|-
| {{BOL}}
| 25% (IUE: 수익에 대해) – 3% (IT: 거래에 따른 소득)
| N/A
| 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired)
| {{nts|13}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/94-bolivia-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065210/http://www.tmf-vat.com/international-vat-rates-2010/94-bolivia-vat-rate.html |url-status= }}</ref> (VAT)  –  복합률(ICE: 특정 제품 소비)
| - 
|-
| [[보스니아]]
| 10% [[Federation of Bosnia and Herzegovina|FBiH]], 10% [[Republika Srpska|RS]]<ref name="fipa.gov.ba">{{웹 인용 |url=http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf |제목=보관된 사본 |확인날짜=2011-06-13 |보존url=https://web.archive.org/web/20110706131255/http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf |보존날짜=2011-07-06 |url-status=dead }}</ref>
| 5% [[Federation of Bosnia and Herzegovina|FBiH]], 0–15% [[Republika Srpska|RS]]<ref name="fipa.gov.ba"/>
| 33.76% [[Federation of Bosnia and Herzegovina|FBiH]], 42–57% [[Republika Srpska|RS]]<ref name="fipa.gov.ba"/>
| {{nts|17}}% [[Federation of Bosnia and Herzegovina|FBiH]] and [[Republika Srpska|RS]]<ref name="fipa.gov.ba"/><ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/95-bosnia-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2018-12-26 |archive-url=https://web.archive.org/web/20181226010928/https://www.tmf-group.com/ |url-status=dead }}</ref>
| -
|-
| {{BWA}}
| 15% (10% 추가 할증)
| 25%
| 
| {{nts|12}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/96-botswana-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065303/http://www.tmf-vat.com/international-vat-rates-2010/96-botswana-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BRA}}<ref name="kpmg"/>
| 34%
| 0–27.5%
| 31%
| {{nts|17}}% to 25%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/97-brazil-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065406/http://www.tmf-vat.com/international-vat-rates-2010/97-brazil-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BRN}}
| 23.5%
| 0%
| 0%
| {{N/A}}<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/98-brunei-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065415/http://www.tmf-vat.com/international-vat-rates-2010/98-brunei-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BGR}}
| 10%
| 10%
| 
| {{nts|20}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/99-bulgaria-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065424/http://www.tmf-vat.com/international-vat-rates-2010/99-bulgaria-vat-rate.html |url-status= }}</ref>
| -
|-
| {{BFA}}
| 10–30%
| 2-30%
| 
| {{nts|18}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/100-burkina-faso-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2012-03-16 |archive-url=https://web.archive.org/web/20120316140000/http://www.tmf-vat.com/international-vat-rates-2010/100-burkina-faso-vat-rate.html |url-status=dead }}</ref>
| - 
|-
| {{BDI}}<ref>{{웹 인용 |url=http://www.heritage.org/research/features/index/country.cfm?id=Burundi |제목=경제적 자유 인덱스<!-- Bot generated title --> |확인날짜=2013년 2월 4일 |보존url=https://web.archive.org/web/20081216101815/http://www.heritage.org/research/features/index/country.cfm?id=Burundi |보존날짜=2008년 12월 16일 |url-status=dead }}</ref>
| 35%
| 35%
| {{N/A}}
| {{nts|18}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/101-burundi-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065448/http://www.tmf-vat.com/international-vat-rates-2010/101-burundi-vat-rate.html |url-status= }}</ref>
| -
|-
| {{CMR}}<ref name="fita"/>
| 38.5%
| 10–35%
|
| {{nts|19.25}}%
| -
|-
| {{CAN}}<ref>개인소득세율, from Canada Revenue Agency 공식사이트: [http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html]. 퀘벡은 별도의 소득세 제도: [http://www.revenu.gouv.qc.ca/eng/particulier/impots/taux.asp] {{웨이백|url=http://www.revenu.gouv.qc.ca/eng/particulier/impots/taux.asp |date=20080416051915 }}. Both indicate 2008 individual rates. Retrieved April 22, 2009.</ref>
| 11-16.5% (연방)
2–16% (지방)
| 0–29% (연방)
0–24% (지방)
| 4.95% ([[:w:Canada Pension Plan|CPP]])

1.78%  고용보험 (EI)

0%-5% 보건세 & 부유세(지방)

| {{nts|5}}% (Federal GST)
0–10%(PST)<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/103-canada-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065618/http://www.tmf-vat.com/international-vat-rates-2010/103-canada-vat-rate.html |url-status= }}</ref>
| - 
|-
| {{CPV}}
| 
| 
| 
| {{nts|15}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/104-cape-verdevat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2012-03-16 |archive-url=https://web.archive.org/web/20120316140138/http://www.tmf-vat.com/international-vat-rates-2010/104-cape-verdevat-rate.html |url-status=dead }}</ref>
| -
|-
| {{CAF}}
| 
| 
| 
| {{nts|19}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/105-central-african-republic-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2012-03-16 |archive-url=https://web.archive.org/web/20120316140152/http://www.tmf-vat.com/international-vat-rates-2010/105-central-african-republic-vat-rate.html |url-status=dead }}</ref>
| -
|-
| {{CHL}}<ref>[http://www.sii.cl/aprenda_sobre_impuestos/impuestos/imp_directos.htm Servicio de Impuestos Internos]</ref>
| 17%
| 0–40%
| 10% (AFP 개인은퇴연금) + 2 to 3% (AFP 행정비용) + 7% (의료보험) + 0.6% (실업보험) = 과세전 소득의 약 20%까지 (각 항목은 지급 상한선이 있음)
| {{nts|19}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/107-chile-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717065717/http://www.tmf-vat.com/international-vat-rates-2010/107-chile-vat-rate.html |url-status= }}</ref>
| -
|-
| {{COL}}<ref name="fita"/>
| 33%
| 0–33%
|
| {{nts|16}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/109-columbia-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2012-03-16 |archive-url=https://web.archive.org/web/20120316140244/http://www.tmf-vat.com/international-vat-rates-2010/109-columbia-vat-rate.html |url-status=dead }}</ref>
| -
|-
| {{HRV}}<ref name="fita"/>
| 20%
| 12%-25%-40%
| 37.2% (전국)<ref>[http://www.nationsencyclopedia.com/Europe/Croatia-TAXATION.html Croatia – Taxation<!-- Bot generated title -->]</ref><br />0–18% (지방)
| {{nts|23}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/114-croatia-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717070042/http://www.tmf-vat.com/international-vat-rates-2010/114-croatia-vat-rate.html |url-status= }}</ref> (0% 책과 음식)
| -
|-
| {{CUB}}<ref name="fita"/>
| 30%
| 10–50%
|
| {{nts|2.5}}% to 20%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/115-cuba-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717070052/http://www.tmf-vat.com/international-vat-rates-2010/115-cuba-vat-rate.html |url-status= }}</ref>
| -
|-
| {{CYP}}<ref name="kpmg"/>
| 10%
| 0–30%
| 6.8%
| {{nts|15}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/116-cyprus-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717070107/http://www.tmf-vat.com/international-vat-rates-2010/116-cyprus-vat-rate.html |url-status= }}</ref> (5% 또는 일부항목은 0%)
|-
|-
| {{CZE}}<ref name="kpmg"/>
| 20%
| 15%
| 47.5%
| {{nts|20}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/117-czech-republic-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2012-03-16 |archive-url=https://web.archive.org/web/20120316140443/http://www.tmf-vat.com/international-vat-rates-2010/117-czech-republic-vat-rate.html |url-status=dead }}</ref> 또는 10% (일부 품목)
| -
|-
| {{DNK}}<ref>{{웹 인용 |url=http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0 |제목=보관된 사본 |확인날짜=2013년 2월 4일 |보존url=https://web.archive.org/web/20130220185303/http://skat.dk/SKAT.aspx?oId=1880327&vId=0 |보존날짜=2013년 2월 20일 |url-status=dead }}</ref>
| 25%
| 36.57–60%
| 8%
| {{nts|25}}%
| -
|-
| {{EGY}}<ref>{{웹 인용 |url=http://www.incometax.gov.eg/ |제목=소득세 law in Egypt |확인날짜=2011-06-13 |archive-date=2018-12-26 |archive-url=https://web.archive.org/web/20181226011002/http://www.incometax.gov.eg/%20 |url-status= }}</ref>
| 20%
| 10–20%
| {{N/A}}
| {{nts|10}}% (표준), 25% (사치품), 0% (수출)<ref>{{웹 인용 |url=http://www.salestax.gov.eg/eminmsg1.html |제목=이집트의 소비세법 |확인날짜=2013년 2월 4일 |보존url=https://web.archive.org/web/20120331182451/http://www.salestax.gov.eg/eminmsg1.html |보존날짜=2012년 3월 31일 |url-status=dead }}</ref>
| -
|-
| {{SLV}}
| 25%
| 0–25%
| 
| {{nts|13}}%
| -
|-
| {{EST}}<ref name="kpmg"/>
| 21%
| 21%
| 33%
| {{nts|20}}% 또는 9%
| -
|-
| {{FIN}}<ref name="kpmg"/>
| 26%
| 6.5–30% 전국, 16–21% 지자체
|
| {{nts|23}}%<br />13% (음식과 사료)<br />9% (예, 숙박과 문화)
| -
|-
| {{FRA}}<ref name="kpmg"/>
| 33.33%
| 0–45% (소득세)
| 45% (사회적 비용 고용주)
21% (사회적 비용 피고용인)
| {{nts|20}}% 또는 10% 또는 5.5% 또는 2.1%
| - 
|-
| {{GAB}}
| 35%
| 5–55%
| 2.6%
| {{nts|18}}%
| -
|-
| {{DEU}}
| 29.8% (average)
| 0–45%
| 41%, 공공 의료보험(법적 고정율) 중 하나는 15%, 연대 세금 (수입에 따라)도 마찬가지, 그리고 사회보장세(은퇴 + 실업)는 26%
| {{nts|19}}% 또는 7% (예, 식료품)
| -
|-
| {{GEO}}<ref name="fita"/>
| 15%
| 20%
|
| {{nts|18}}%
| -
|-
| {{GIB}}
| 10%
| 17–40%
| {{N/A}}
| 0%
| -
|-
| {{GRC}}
| 22/25%
| 0–45%
| 44%
| {{nts|23}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/139-greece-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717070204/http://www.tmf-vat.com/international-vat-rates-2010/139-greece-vat-rate.html |url-status= }}</ref> 또는 11%
| -
|-
| {{GTM}}<ref name="fita"/>
| 수입의 5% 또는 <br />순수식의 31%
| 15–31%
| 17.5% (사회 안전, 레크레이션과 기술훈련 기관)
| {{nts|12}}%
| -
|-
| {{GUY}}<ref>{{웹 인용 |url=http://www.ramandmcrae.com/Investor_Info/Publications_investorInfo1.htm |제목=Ram & McRae's Investors Information Package |확인날짜=2011-06-13 |archive-date=2018-12-26 |archive-url=https://web.archive.org/web/20181226011238/http://www.ramandmcrae.com/Investor_Info/Publications_investorInfo1.htm%20 }}</ref>
| 35%/45%
| 33⅓%
|
| {{nts|16}}% 또는 0%
| - 
|-
| {{HUN}}
| 10% 그리고 19%
| 18% 그리고 36%
| 50.5%
| {{nts|25}}%
| -
|-
| {{ISL}}<ref name="fita"/>
| 18/26%
| 0–46.28%
| 6%
| {{nts|25.5}}% 또는 14% 또는 0%
| -
|-
| {{IRN}}
| 25%
| 0–35%
| 15–35%
| 1.5-{{nts|10}}% 항목에 따라 다름
| -
|-
| {{IRL}}
| 12.5%
| 0–41%
| 10.75%<ref>{{웹 인용|title=Tax rates for 2010|url=http://www.revenue.ie/en/tax/it/leaflets/it1.html#section18|publisher=Office of the Revenue Commissioners|accessdate=10 September 2010}}</ref>
| {{nts|21}}% 상품<br />13.5% 서비스<br />0% 음식
|
* -
* -
|-
| {{ISR}}
| 25%
| 10–45%
|
| {{nts|16}}%
| -
|-
| {{ITA}}
| 31.4%
| 23–43%
|
| {{nts|20}}% 또는 10% 또는 4% (음식, 책)
| -
|-
| {{JAM}}
| 33.3%
| 3–5%
| 25%
| {{nts|17.5}}%
| - 
|-
| {{JOR}}<ref name="fita"/>
| 15/25/35%
| 5–30%
|
| {{nts|16}}% (GST)
| -
|-
|{{KAZ}}<ref name="fita"/>
| 17.5%, 15%(2011-)
| 10%
| 11%
| {{nts|12}}%
| -
|-
| {{LVA}}<ref name="liknes2010">{{웹 인용 |url=http://www.vid.gov.lv/getfile.aspx?sid=1532 |제목=Tax Rates in the Republic of Latvia |확인날짜=2013년 2월 4일 |보존url=https://web.archive.org/web/20130318164459/http://www.vid.gov.lv/getfile.aspx?sid=1532 |보존날짜=2013년 3월 18일 |url-status=dead }}</ref>
| 15%
| 26%
| 33.09% (9% 종업원)
| {{nts|22}}%
| 
|-
| {{LBN}}<ref name="fita"/>
| 15/4-21%
| 2–20%
|
| {{nts|10}}%
| -
|-
| {{LTU}}
| 15%
| 0–15%
| 39.98%
| {{nts|21}}%
| -
|-
| {{LUX}}
| 29.63%
| 6–38.95%
|
| {{nts|15}}%
| -
|-
| {{MLT}}
| 35%
| 0–35%
|
| {{nts|18}}%
| -
|-
| {{MUS}}
| 15%
| 15%
|
| {{nts|15}}%
| - 
|-
| {{MEX}}<ref name="kpmg"/>
| 28%
| 3–29%
| 35%
| {{nts|16}}%
| - 
|-
| {{MCO}}
| 33.33%
| 0%<ref>http://www.globalpropertyguide.com/Europe/Monaco/Taxes-and-Costs</ref>
|
| {{nts|19.6}}%
| -
|-
| {{MNE}}
| 9%
| 15%
|
| {{nts|17}}%
| - 
|-
| {{MAR}}
| 30%
| 0–38%
|
| {{nts|20}}%
| -
|-
| {{NPL}}
| {{N/A}}
| 10–25%<ref>[http://www.nepalitimes.com/issue/65/FromtheNepaliPress/7223 UN salaries, tax – Nepali Times<!-- Bot generated title -->]</ref>
|
| {{nts|13}}%<ref>{{웹 인용 |url=http://www.kantipuronline.com/kolnews.php?&nid=29284 |제목=eKantipur.com |확인날짜=2011-06-13 |archive-date=2007-07-12 |archive-url=https://web.archive.org/web/20070712113703/http://www.kantipuronline.com/kolnews.php?&nid=29284 |url-status=dead }}</ref>
| - 
|-
| {{NLD}}
| 20/25%
| 0–52%
|
| {{nts|19}}% (6% 기초 선택 상품)
|
* - 
* 소득세
|-
| {{NZL}}
| 28%
| 10.5–33%<ref>{{웹 인용 |url= http://www.ird.govt.nz/resources/3/9/39e511004d4161d5859eeddd1742e7df/ir340-apr09.pdf |title= Weekly and fortnightly PAYE deduction tables 2010 (IR 340) |work= [[Inland Revenue Department (New Zealand)|Inland Revenue Department]] |date= April 2009 |accessdate= 2009-04-28 |보존url= https://web.archive.org/web/20090520224141/http://www.ird.govt.nz/resources/3/9/39e511004d4161d5859eeddd1742e7df/ir340-apr09.pdf |보존날짜= 2009-05-20 |url-status= dead }}</ref>
|
| {{nts|15}}% GST
|
* -
* GST
|-
| {{NOR}}<ref>{{웹 인용
| url        = http://www.statsbudsjett.no/Statsbudsjettet-2011/English/?pid=48921#hopp
| 제목        = Main features of the Government’s tax programme for 2011
| work        = 재무부
| 날짜        = 2010-10-05
| 확인날짜        = 2011-06-13
| archive-date        = 2018-12-26
| archive-url        = https://web.archive.org/web/20181226011144/https://www.statsbudsjettet.no/Statsbudsjettet-2019/#hopp
}}</ref>
| 28%
| 0–47.8%
| 0–14.1%
| {{nts|25}}% 또는 14% (매장 식음료) 또는 8% (교통)
|- 
|-
| {{PAK}}
| 35%
| 7.5–35%
|
| {{nts|17}}% (GST)
| - 
|-
| {{PAN}}<ref name="fita"/>
| 30%
| 0–27%
|
| {{nts|7}}% 또는 0%
| - 
|-
| {{PER}}<ref name="fita"/>
| 30%
| 0-15-21-30%
| 9% Essalud (사회보장) 8.33% CTS Compensación por tiempo de servicios (like a insurance in case the employee losses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (기업 직장만) 0.2% SENCICO (건설일꾼만)
| {{nts|18}}% (16% VAT + 2% 지방자치세) 0–118% ISC Impuesto Selectivo al Consumo (술담배 등의 일부 상품에만)
| - 
|-
| {{PHL}}
| 30%
| 5–32%
|
| {{nts|12}}% 또는 7% 또는 0%
(일부, 외국인 투자자들은 0%)
| - 
|-
| {{POL}}<ref name="kpmg"/>
| 19%
| 0%, 18%, 32% (또는 자업업자는 선택적으로 19% 고정율)
| 41.11%
| {{nts|23}}% 또는 8% 또는 5%
| -
|-
| {{POR}}<ref name="kpmg"/>
| 25%
| 10.5–40%
| 23.75%
| 보통: {{nts|23}}% 중간: 13% 감소: 6% 마데이라, Açores: 15%, 9%, 4%
| - 
|-
| {{ROU}}
| 16%
| 16%
| 45.15%
| {{nts|24}}% 또는 9% (의약품, 책, 신문, 호텔...),  또는 4%<ref name="fita"/>
| - 
|-
| {{RUS}}<ref name="kpmg"/>
| 13–20%
| 13%
| 10–26% 연봉이 450k RUB 초과시, 0% 그 이하
| 0-{{nts|18}}% (일부 항목에 대한 감세율, 수입품 취급을 제외하고 VAT 없음)
| - 
|-
| {{SAU}}<ref>[http://www.deloittewebguides.com/index.asp?country_id=470000047&layout=countrySnapshotDtt&rf=0 International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu<!-- Bot generated title -->]{{깨진 링크|url=http://www.deloittewebguides.com/index.asp?country_id=470000047&layout=countrySnapshotDtt&rf=0 }}</ref>
| 20% (기름과 가스는 더 높음)
| [[Zakat]] (내국인)<br />20% (외국인)
| 11% 사회 보장
| {{nts|0}}%
| - 
|-
| {{SEN}}<ref name="fita"/>
| 25%
| 50%까지
|
| {{nts|20}}%
| - 
|-
| {{SRB}}<ref>{{웹 인용 |url=http://www.siepa.gov.rs/site/en/home/1/investing_in_serbia/competitive_taxes/ |제목=보관된 사본 |확인날짜=2012년 8월 5일 |보존url=https://archive.today/20120805143907/www.siepa.gov.rs/site/en/home/1/investing_in_serbia/competitive_taxes/ |보존날짜=2012년 8월 5일 |url-status=live }}</ref>
| 10%
| 12–20%
|35.8%<ref>{{웹 인용 |url=http://www.siepa.gov.rs/site/en/home/1/investing_in_serbia/competitive_taxes/social_insurance_contributions/ |제목=Investing in Serbia; Competitive Taxes: Social Insurance Contributions: SIEPA<!-- Bot generated title --> |확인날짜=2012년 8월 6일 |보존url=https://archive.today/20120806003135/www.siepa.gov.rs/site/en/home/1/investing_in_serbia/competitive_taxes/social_insurance_contributions/ |보존날짜=2012년 8월 6일 |url-status=live }}</ref>
| {{nts|18}}% 또는 8% 또는 0%
(감세율은 일부할목에만)
| - 
|-
| {{SVK}}
| 20%
| 20%
| 
| {{nts|20}}%
| -
|-
| {{SVK}}<ref name="kpmg"/>
| 21%
| 16–41%
| 0% (폐지)
| {{nts|20}}% 또는 8.5%
| - 
|-
| {{ZAF}}
| 28%<ref>[http://www.sars.co.za/budget/Budget%2020082009/Guides/Budget%20at%20a%20glance.pdf South Africa budget]{{깨진 링크|url=http://www.sars.co.za/budget/Budget%2020082009/Guides/Budget%20at%20a%20glance.pdf }}</ref>
| 18–40%
|
| {{nts|14}}%
| -
|-
| {{ESP}}<ref name="kpmg"/>
| 25–30%
| 0–47%
|
| {{nts|18}}% 또는 8% 또는 4%
| - 
|-
| {{SWE}}
| 26.3%<ref>[http://www.skatteverket.se/privat/skatter/beloppprocent/2011.4.6eb1f7eb12c507b23b780005839.html#Statliginkomstskattjuridiskapersoner]</ref>
| 28.89%–59.09%<ref>{{웹 인용 |url=http://www.scb.se/Pages/TableAndChart____67885.aspx |제목=Högsta och lägsta kommunalskatten 2008 – Statistik från SCB<!-- Bot generated title --> |확인날짜=2009년 8월 19일 |보존url=https://web.archive.org/web/20100224062923/http://www.scb.se/Pages/TableAndChart____67885.aspx |보존날짜=2010년 2월 24일 |url-status=dead }}</ref><ref>[http://www.skatteverket.se/skatter/ovrigt/beloppochprocent2008.4.19b9f599116a9e8ef3680001800.html#31.19b9f599116a9e8ef36800016679 Belopp och procent – inkomstår 2008/taxeringsår 2009 | Skatteverket<!-- Bot generated title -->]</ref>
| 31.42%<ref>[http://www.skatteverket.se/fordigsomar/arbetsgivareinfotxt/socialavgifter.4.18e1b10334ebe8bc80005862.html Socialavgifter för inkomstår 2008 | Skatteverket<!-- Bot generated title -->]</ref>
| {{nts|25}}% 또는 12% 또는 6%<ref>[http://www.skatteverket.se/skatter/mervardesskattmoms/2512eller6moms.4.7459477810df5bccdd480005156.html 스워덴 VAT율  – Skatteverket]</ref>
| - 
|-
| {{CHE}}<ref name="fita"/>
| 13–25%
| 0–13.2% (연방)
|
| {{nts|7.6}}% 또는 3.6% 또는 2.4%
| - 
|-
| {{SYR}}<ref name="fita"/>
| 10–45%
| 5–15%
|
| 
| - 
|-
| {{TZA}}
|30%
|15–30%
|
|
| -
|-
| {{TUN}}<ref name="fita"/>
| 30%
| 0–35%
|
| {{nts|18}}% 또는 12% 또는 6%
| - 
|-
| {{TUR}}<ref name="kpmg"/>
| 20%
| 15–35%
| 35–40%
| {{nts|18}}%<ref>{{웹 인용 |url=http://www.tmf-vat.com/international-vat-rates-2010/272-turkey-vat-rate.html |제목=보관된 사본 |확인날짜=2011-06-13 |archive-date=2011-07-17 |archive-url=https://web.archive.org/web/20110717064346/http://www.tmf-vat.com/international-vat-rates-2010/272-turkey-vat-rate.html |url-status= }}</ref>
| -
|-
| {{UKR}}<ref name="fita"/>
| 25% (16%, 2011년 4월 1일부터)
| 15%
|
| {{nts|20}}% (17%, 2011년 1월 1일부터)
| - 
|-
| {{UAE}}<ref name="fita"/>
| {{N/A}}
| 0%<ref>{{웹 인용 |url=http://mofpi.nic.in/ficci_data/uae.pdf |제목=보관된 사본 |확인날짜=2009년 4월 15일 |보존url=https://web.archive.org/web/20090410133555/http://mofpi.nic.in/ficci_data/uae.pdf |보존날짜=2009년 4월 10일 |url-status=dead }}</ref>
|
| {{N/A}}
| - 
|-
| {{GBR}}<ref>{{웹 인용 |url=http://www.hmrc.gov.uk/budget2008/pn02.pdf |제목=HM Revenue & Customs Budget 2008 Press Notice PN02 |확인날짜=2011-06-13 |archive-date=2018-12-26 |archive-url=https://web.archive.org/web/20181226010922/http://aka.hmrc.gov.uk/budget2008/pn02.pdf |url-status= }}</ref>
| 21–26%
| 0–50%<ref>[http://news.bbc.co.uk/1/hi/uk_politics/8011882.stm At a glance: Budget 2009], BBC News, April 22, 2009</ref>
| 12%–14% (개인) 12.8% (고용주) = 24.8%–26.8% (전체) ([[국가 보험]])
| {{nts|20}}% 표준율;<br /> 5% 감세율;<br /> 0% Zero Rate.<ref>[http://www.direct.gov.uk/en/moneytaxandbenefits/taxes/beginnersguidetotax/dg_4015895 Directgov – Value Added Tax]</ref>
| -
|-
| {{USA}}<ref>Sec 11 of the Internal Revenue Code (TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART II, Sec. 11)</ref><ref>[http://www.taxfoundation.org/taxdata/show/151.html 미국 연방 개인소득세율의 역사, 1913–2008], Tax Foundation, January 7, 2008</ref><ref>[http://www.taxfoundation.org/taxdata/show/230.html 연방 기업 소득세율], Tax Foundation, January 26, 2007</ref><ref>[http://www.taxfoundation.org/taxdata/show/228.html 연방 개별 소득세율, 2007], Tax Foundation, February 3, 2008</ref><ref>[http://www.ipmall.info/hosted_resources/crs/RL31252_050128.pdf 연방, 지방소비세와 인터넷 상거래] {{웨이백|url=http://www.ipmall.info/hosted_resources/crs/RL31252_050128.pdf |date=20090511065218 }}, 의회 CRS 보고서, Steven Maguire, January 28, 2005</ref><ref>[http://www.myfoxchicago.com/myfox/pages/News/Detail?contentId=5918410&version=5&locale=EN-US&layoutCode=TSTY&pageId=3.2.1], Chicago Cook County Board Approves 1% 소비세 Hike, March 1, 2008,</ref><ref>[http://www.taxfoundation.org/taxdata/show/228.html], 연방 개별 소득세율, 2000–2010, July 8, 2010</ref>
| 0–35% (연방) <br /> 0–12% (주)
| 0–35% (연방) <br /> 0–10.55% (주)<br />
| 15.3–2.9% (누진)
| 0-{{nts|10.25}}% (주와 지방)
|
* - 
* 연방단위세금
* 미국의 소득세
* 미국의 소비세
|-
| {{URY}}<ref name="fita"/>
| 30%
| 0–25%
|
| {{nts|22}}%
| - 
|-
| {{UZB}}<ref name="fita"/>
| 9 %
| 11–22%
|
| 0-{{nts|20}}%
| - 
|-
| {{VEN}}<ref name="fita"/>
| 15/22/34%
| 6–34%
|
| 8–10%/{{nts|12}}%
| - 
|-
| {{VGB}}
| {{N/A}}
| 0%<ref>[[:en:Taxation in the British Virgin Islands|영국령 버진아일랜드의 과세율]] {{언어링크|en}}</ref>
| 10–14%
| {{N/A}}
| - 
|-
| {{ZMB}}
| 35%
| 10–30%
|
| {{nts|17.5}}%
| - 
|}

== 같이 보기 ==
* [[사회복지지출]]
* [[조세 피난처]]
* [[부가가치세]]
* [[복지국가]]
== 각주 ==
{{각주}}

== 외부 링크 ==
* [http://www.taxfoundation.org/taxdata/show/22661.html State Business Tax Climate Index Rankings, 2003–2008 in the U.S.], [[:w:Tax Foundation|세금 재단]]
* [http://www.taxfoundation.org/news/show/22469.html OECD 임금 과세 비교] (상위 결합 별도 개별세율), [[:w:Tax Foundation|세금 재단]]
* [http://www.ibfd.org/ IBFD, 범세계적인 세금에 대한 포털]
* [http://www.doingbusiness.org/ExploreTopics/PayingTaxes/ 납세] – [[세계 은행]]
* [http://www.nts.go.kr/ 대한민국 국세청]

[[분류:나라별 조세]]