世界各地税率

比较世界各地税率是一件很难而且带有主观意念的事情。税法在很多国家都是很复杂的，而且在同一个国家和地区税收负担对不同群体都是不同的。下面的列表通过一些常用的税种来进行比对。

 图表 

 列表 
这是一个世界各地税率列表。它关注三种税项：企业所得税、个人所得税、消费税（增值税 / 商品及服务税(GST) / 销售税）。这个列表并不是要说明表内所有国家的个人或公司的税收负担。 

 国家/地区 企业所得税 个人所得税 个人所得税最高稅率 （薪俸税） 增值税 / GST / 销售税 主要税收条目  30%+3% 0-40%40% 7/14/17%  35% 1-60%60% 5-50% (视何种商品而定)  35% 9-35%35% 21%  30% 0-45%
1.5% (医疗保险税)45% 4.75-6% (州)  10% GST (基本商品是0%)   25% 21-50%50% 20% (GST)  22% 0-35%35% 18%  0-40% 0-25%25% 4-15%  40% 25%-40%40% 15% (酒店住宿7.5%)  24% 12-30%30% 35% 10/18%  33.99% 25-50%50% 21% (对于基本的商品 6%)  35% 60% 18%  10% , 10%   5% , 0-15%   33.76% , 42-57%   17% , 17%    15% (另加10%的附加费) 25%25%  10%  34% 0-27.5%27.5% 31% 17-25%  10% 10%10% 42.7% 20%  10-45% 2-30%30%  15/25%  35% 35%35% 无数据   38.5% 10-35%35% 19.25% Individual income tax rates, from Canada Revenue Agency official site:  . Quebec has a separate income tax system: . Both indicate 2008 individual rates; accessed April 22, 2009. 29.5-35.5% 15-29% (联邦)
4-24% (省) 4.95% (退休金) 5% (GST)
0-10% (省销售税或增值税)  17% 0-40%40% 19%  25%（一般税率）Taxation in China; 15%（政府认定的高科技企业）0-45%45% 3/6/11/13%  16.5% 0-15% 15%（標準稅率，另設遞進稅階） 0%  12% 0% 12% 0% 海南自由贸易港 15% 15%（政府认证的高端紧缺人才） 15% 0%-30%  20%（營利事業所得税） 5-40%（綜合所得税） 40%併入綜合所得稅 5%（營業税） GST內含  35% 0.29-38.5%38.5% 16%  20% 15-45%45% 37.2% (全国)1-18% (地方) 23%  30% 10-50% 12%  10% 0-30% 15% (对某些特定商品是0或5%)  21% 15% 47.5% 19%  25% 0-63% 25%  20% 10-20% 无数据  25% 0-25%25%  13%  21% 21%21% 33% 20%  20% 国家是9-32% , 市一级是16-21% 24%14% (食物和饲料)10% (例如住宿和文化)   33.33% 21% (社会费用)
0-50% (所得税)50% 45% 19.6%/对某些特定商品是5.5%(例如食物)  35% 5-55% 2.6% 18%  29.8% (平均) 0-45% 19%/对某些特定商品是7%(例如食物)  15% 20% 18%  33% 17-40% 无数据    22/25% 0-40%40% 23% - 13%(食物) - 6,5%(书籍)   31% 15-31% 12%  35%/45% 33⅓% 16%/0%  16% 18%和36% 50.5% 27%  18/26% 0-36.72% 6% 0/14/24.5%  30-40% 10-30% 12.5%  30% 5-35% 10%  25% 0-35% 无数据  12.5% 20-41% 16.75% 21.5%  27% 10-47% 15.5%  31.4% 23-43% 22%普通商品 10%旅游餐饮业 4% 食物、书籍 0%政府部门  33.3% 3-5% 25% 16.5%  30% 5-45%+10%地方+2.1%復興特別税56% 8%/10% (消费税) GST外加  15/25/35% 5-30%30% 16% (GST) 20%(2009), 17.5%(10), 15%(11-) 10%  11% 12%  13/25% 9%-42%42% 10%  15% 23% 33% 21%  15/4-21% 2-20% 10%  20% 21% 34% 19%  29.63% 6-38.95% 15%  26% 0-28% 6%(2015年4月)(2018年6月起為0%) (GST)  35% 0-35% 18%  28% 3-29% 16%  33.33% 0% 19.6%  9% 15% 17%  35% 0-41.5% 20%  无数据  10-25% 13%  20/25.5% 0-52% 19%   28% 10.5-45% 15% (GST)  28% 0-47.8% 14% 25% 对某些商品是14%  35% 7.5-35% 16%  30% 0-27% 0/5%  27% 15-27% 2/19%  25% 5-32%32% 0 ; 7 ; 12%
(在某些情况下，外国投资者是零税率)  19% 18-32% 41.11% 22%, 7% (某些特点商品减税)  12.5-27.5% 10.5-40% 21%, 13%, 6% 
(亚速群岛，和马德拉群岛：15%, 9%, 4%)  16% 16% 45.15% 19% (9%的酒店住宿)  20% 13% 18%, 10%和0%
(某些特点商品减税) International Tax and Business Guides - Economic Data - Statistics - Tax - EIU - The Economist - Foreign Investment - Deloitte Touche Tohmatsu 20%-85%11%的社会保障 国民2.5%的天课非国民20% 无数据   33% 最高是50% 20%  10% 10-14%35.8% 18%, 8% and 0%
(某些特定商品减税)  18% (从2010年度起是17%) 0-20% （从2017年度起是0-22%） 7% (GST) GST內含 （2023年度起是8%）  19% 19% 19%  22% 16-41% 20%  28%South Africa budget 18-40% 14%  25-30% 0-42% 21% - 8%(食物 …) - 4%(书籍, 文化 …)   22%https://www.skatteverket.se/privat/skatter/beloppochprocent/2017.4.5c1163881590be297b524b9.html#Statliginkomstskattjuridiskapersoner   28.89%-59.09% 32.42% 25%. 12%和某些商品是6%。  13-25% 0-13.2% (联邦)13.2% 3.6/2.4/7.6%  10-45% 5-15%15% 2008年起开始征收 30%15-30%30%  30% 5-37%37% 7% > 30% 0-35% 6/12/18%  20% 15-35% 35% 18%  25% 15% 20%  无数据 0%  无数据   23% 0-50% 无数据 0%/5%/20% GST內含 U.S. Federal Individual Income Tax Rates History, 1913-2008 , Tax Foundation, January 7, 2008State Corporate Income Tax Rates , Tax Foundation, January 26, 2007State Individual Income Tax Rates, 2007 , Tax Foundation, February 3, 2008State and Local Sales and Use Taxes and Internet Commerce , CRS Report for Congress, Steven Maguire, January 28, 2005 , Chicago Cook County Board Approves 1% Sales Tax Hike, March 1, 2008, 15-39% (联邦)  0-12% (州) 0-35% (联邦)  0-10.3% (州) 15.3% (联邦) 0-10.25% (州和地方) GST外加  30% 0-25% 23%  12% 13-30% 10-20%  15/22/34% 6-34% 8-10%/9%, 从2009年4月1日起升到12%  20% 0-40%40% 10%  无数据 0%  10-14% 无数据   35% 10-30% 30% 17.5%

 备注 

 參見 
 各国税收占GDP百分比列表
 福利国家
 避税港

 外部链接 
 Business Tax Climate Index Rankings, 2003-2008 in the U.S. , Tax Foundation, October 7, 2007
International Tax Rates Table
OECD Comparison of Wage Taxes  (top combined marginal individual tax rates), Tax Foundation, July 9,2007
List of Countries by Personal Income Tax Rate  , Trading Economics


Tax rates
countries by tax rates