Canshuuraha Ay Dalalka Caalamka qaadaan, List of countries by tax rates (Kaalinta Ay Soomaaliya Gashay)
wasiirka maalliyadda DFS Bayle oo la isku raacay in uu yahay nin daacada ayaa noqday shakhsigii fikirkii ugu wanaagsanaa u keenay Soomaali kaasi oo ah canshuurta badeecada ama waxa loo yaqaan VAT value aded tax.
Wasiir Bayle ayaa soo jeediyay in 5% la casnhuuro badeecada, taasi oo uu muran badan ka dhashay.
Hadaba hoos ka eeg caalamka canshuurta ay shacabku bixiyaan.
Inkastoo dhibka Soomaaliya ka jira uu daaranyahay musuq maasuq, nidaam xumo, iyo is aaminaad la aan.
Tax rates by countries[edit]
| Country | Corporate tax | Individual (min) | Individual (max)[1] | VAT or GST or Sales tax (also see VAT rates) |
Further reading |
|---|---|---|---|---|---|
 Afghanistan |
20%[2] | 0%[3] | 20%[3] | 0%[4] | Taxation in Afghanistan |
 Albania |
15%[5] | 0%[6] | 23%[6] | 6% (tourism services)[7] 20% (others)[8] |
Taxation in Albania |
 Algeria |
19%–26%[9] | 0%[10] | 35%[10] | 7% (basic items)[11] 17% (others)[11] |
Taxation in Algeria |
 American Samoa |
15%-44%[12][13] | 4%[14][13] | 6%[13] | 0%[15][13] | Taxation in American Samoa |
 Andorra |
10%[16] | 10%[17] | 10%[17] | 0%, 1% or 2.5% (reduced rates) 4.5% (standard rate) 9.5% (banking services)[18] |
Taxation in Andorra |
 Angola |
30%[19] | 0%[19] | 17%[19] | 10%[19] | Taxation in Angola |
 Anguilla |
0%[20] | 0%[20] | 0%[20] | 0%[20] | Taxation in Anguilla |
 Argentina |
35%[21] | 9%[21] | 35%[21] | 21%[21] | Taxation in Argentina |
 Armenia |
20%[22] | 24.4%[22] | 36%[22] | 20%[22] | Taxation in Armenia |
 Aruba |
25%[23] | 7%[23] | 58.95%[23] | 1.5% (turnover tax)[23] | Taxation in Aruba |
 Australia |
28.5%–30%[24][Note 1] | 0%[24] | 49%[25][Note 2] | 0% (essential items) 10% (others)[24] |
Taxation in Australia |
 Austria |
25%[26] | 0%[26] | 55%[26] | 10% (basic items) 13% (tourism services) 20% (others)[26] |
Taxation in Austria |
 Azerbaijan |
20%[27] | 14%[27] | 25%[27] | 18%[27] | Taxation in Azerbaijan |
 Bahamas[28] |
0%[29] | 0% | 0% (8.8% social security tax) | 0%-7.5%[30] | Taxation in Bahamas |
 Bangladesh[31] |
35%[32] | 0% | 25% | 15%[8] | Taxation in Bangladesh |
 Barbados[33] |
25% | 25% | 38% | 17.5%[8] (hotel accommodation 7.5%) | Taxation in Barbados |
 Bahrain |
0%[34] | 0% | 0% | 5% | Taxation in Bahrain |
 Belarus[35] |
18% | 13% | 17% | 20%[8] or 10% | Taxation in Belarus |
 Belgium[31] |
33.99%[36] | 25% | 64% (max of federal+local) 55% (federal) + 0%-9% (local) | 21%[8] – 12% (restaurants) – 6% (essential and selected goods) | Taxation in Belgium |
 Belize |
N/A | 0% | 25% | 12.5% | Taxation in Belize |
 Benin[citation needed] |
35% | 10% | 35% | 18%[8] | Taxation in Benin |
 Bermuda |
N/A | N/A | N/A | N/A | Taxation in Bermuda |
 Bhutan |
30% | 0% | 25%[37] | N/A | Taxation in Bhutan |
 Bolivia |
25% | 0% | 25% | 13%[8] (VAT) – multiple rates (ICE: Consumption of specific products) | Taxation in Bolivia |
 Bosnia and Herzegovina |
10%[38] | N/A | 5% FBiH, 0–15% RS[38] | 17% FBiH and RS[8][38] | Taxation in Bosnia and Herzegovina |
 Botswana |
22% | 0% | 25% | 12% | Taxation in Botswana |
 Brazil[31] |
34% | 0% [39] | 27.5% | 17% to 25% [40] | Taxation in Brazil |
 Brunei |
20% | 0% | 0% | N/A[8] | Taxation in Brunei |
 Bulgaria |
10% | 10% | 10% | 20%[8] | Taxation in Bulgaria |
 Burkina Faso |
27.5% | 0% | 25% | 18%[8] | Taxation in Burkina Faso |
 Burundi[41] |
35% | 0% | 35% | 18%[8] | Taxation in Burundi |
 Cambodia |
20% | 0% | 20% | 10%[8] | Taxation in Cambodia |
 Cameroon[35] |
31.5% | 10% | 35% | 19.25% | Taxation in Cameroon |
 Canada |
15%[42] | 19% (15% fed + (4%-11% provincial))[43](0% on the first $11,474 of income) [44] | 58.75% (33% fed + (11.5%-25.75%[45]provincial))[46] | 5% (federal GST) + 0%-15% (provincial taxes)[47] | Taxation in Canada |
 Cape Verde |
25% | 16.5% | 27.5% | 15%[8] | Taxation in Cape Verde |
 Cayman Islands |
0%[48] | 0%[48] | 0%[48] | 0%[48][49][Note 3] | Taxation in the Cayman Islands |
 Central African Republic |
30%[50] | N/A | 50%[50] | 19%[8] | Taxation in the Central African Republic |
 Chad |
N/A | N/A | N/A | N/A | Taxation in Chad |
 Chile[51] |
24%[52] (on distributed profits, deductible from personal income taxes[53][54]) | 0% | 40% | 19%[8] | Taxation in Chile |
 China[31] |
25% | 0% | 45%[55][56] | 17% with many exceptions[8] | Taxation in China |
 Colombia[35] |
34% + 0%-6% Surtax for 2017, 33% + 0%-4% Surtax for 2018, and then 33% [57] | 0% [58] | 33% for labor income, and 35% for non-labor income[59] | 19%[8] (5% or 0%) | Taxation in Colombia |
 Comoros |
N/A | N/A | N/A | N/A | Taxation in Comoros |
 Cook Islands |
N/A | N/A | N/A | N/A | 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% | 13%[60] | Taxation in Costa Rica |
 Croatia[35] |
12% for less than 3 mil kn, 18% for more | 12% | 40% | 25%[61] (0% on books and some foods) | Taxation in Croatia |
 Cuba[62] |
30% | 15% | 50% | 2.5% to 20%[8] | Taxation in Cuba |
 Curaçao |
N/A | N/A | N/A | N/A | Taxation in Curaçao |
 Cyprus[31] |
12.5% | 0% | 35% | 19%[8] (5% or 0% for certain goods) | Taxation in Cyprus |
 Czech Republic[63][64] |
19%[36] | 15% (minus 24,840 CZK per year) | 22% (+7% for income above 4x of average wage) | 21%[65] (15% or 10% for certain goods) | Taxation in the Czech Republic |
 Denmark[66] |
22% | 29.68% (2015)[67](first USD $7,760 pro anno is deductible) | 55.794% (8% + 51.95% of remainder (2017))[67] | 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% | 12% (standard), 15% (luxury goods), 0% (exports) | Taxation in Ecuador |
 Egypt[68] |
22.5% (Corporate Taxes) 5% (Distribution of Profit Taxes) | 0% (Up to 7.2K EGP per year) | 22.5% (more than 200K EGP per year) | 14% (standard), 10% (professional services), 0% (exports) | Taxation in Egypt |
 El Salvador |
30% | 0% | 30% | 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[31] |
0% (20% on distribution of profit) | 20% (0% on dividents to residents) | 20% | 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% [69] | 0% | 20% | 9% | Taxation in Fiji |
 Finland |
20%[70] | 7.71%(7.71% social security,[71] no national[72] or municipal[73]taxes for income no more than 2 930 €) | 61.96% (31.75% national[72] 16.5-22.5% municipal[74] 7.71% social security[71]) |
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)[75] | 20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press) | Taxation in France |
 Gabon |
35% | 5% | 35% | 18% | Taxation in Gabon |
 Gambia |
31% | 0% | 30% | N/A | Taxation in Gambia |
 Germany |
29.65%[32] | 14% (first €8,354 pro anno is deductible) | 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) | 19% or 7% (e.g. food) | Taxation in Germany |
 Georgia[35] |
15% | 5% | 20% | 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% | 24%,[8] 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[35] |
25% | 5% | 7% | 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[76] |
30% | N/A | 33⅓% | 16% or 0% | Taxation in Guyana |
 Guernsey |
0%[77] | 0% | 20% | 0% [78]} | 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[79] |
16.5%[80] | 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%, ) | 27%, 18% (milk, egg, pork, chicken meat, internet service, restaurant services), 5% (medicines, books) | Taxation in Hungary |
 Iceland[35] |
20% | 0% | 46% | 24% or 11% | Taxation in Iceland |
 India |
25%[81] | 0% | 30%[82] | 28%. 18%, 12%, 5%, 0%. GST rates in India. [83] [84] | Taxation in India |
 Indonesia |
25% | 5% | 30% | 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) | 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%.[85] | 11.5% | 50% | 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) | 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 16.5%, SCT varies up to 20% | Taxation in Jamaica |
 Japan[86] |
32.11%[87] | 15.105% (5.105% national + 10% local) | 55.945% (45.945% national + 10% local) | 8% (consumption) To go up to 10% in October 2019 | Taxation in Japan |
 Jersey[31] |
0% | 0% | 20% [88] | 5%[89] | Taxation in Jersey |
 Jordan[35] |
20% | 0% | 14% | 16% (GST) | Taxation in Jordan |
 Kazakhstan[35] |
20%[32][2] | 10% | 10% (for residents), 15% (for non-residents) | 12% | Taxation in Kazakhstan |
 Kenya |
30%[32] | 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[35] |
24.2%[32] | 6% + 1.8%[90] | 42%[91] + 11.4%[90] | 10% | Taxation in South Korea |
 North Korea[92] |
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) [93] | 23% (flat tax rate)[94] | 23% | 21%[95] | Taxation in Latvia |
 Lebanon[35] |
15% | 2% | 20% | 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[96][97] |
12.5% | 1.2% | 17.82% | 2.5%-8.0%, (lodging services 3.8%)[98] | Taxation in Liechtenstein |
 Lithuania[citation needed] |
15%[99] | 31.2% | 42.77% | 21% | Taxation in Lithuania |
 Luxembourg |
29.22% | 6% | 52.45% total: 40%[100] + 12.45% social security charges[101] | 17% | Taxation in Luxembourg |
 Macau[31] |
12% | 0% | 12% | 0% [102] | Taxation in Macau |
 Macedonia[31] |
10% | 10% (flat tax rate) | 10% | 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[31] |
18-24% | 0% | 28%. On top of that, additional 11% for Employees Provident Fund,[103] from Employee, 12%-13% from Employer;[104] Additional 1.2% for SOCSO[105] from Employee, and 1.4% from Employer | 6% GST [106] | Taxation in Malaysia |
 Maldives[107] |
8%-15%[108] | 0% | 15% | 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[109] | Taxation in Maldives |
 Mali |
N/A | N/A | N/A | N/A | Taxation in Mali |
 Malta |
0-10% (35%[32]pre rebate) | 0% | 35% | 18% | Taxation in Malta |
 Marshall Islands |
N/A | 0%, 8% on employees of resident companies | 12% on employees of resident companies[110] | 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% | 15% | Taxation in Mauritius |
 Mexico[31] |
30%[111] | 1.92% | 35% + reduction of deductions (topes) | 16% | Taxation in Mexico |
 Moldova[31] |
12% | 7% | 18% | 20% | Taxation in Moldova |
 Monaco |
33.33% | 0%[112] | 0% | 19.6%-5.5%[113] | Taxation in Monaco |
 Mongolia |
10% | 10% | 10% | 10% | Taxation in Mongolia |
 Montenegro |
9%[114][115] | 9% (first EUR 720)[115] | 15%[115] | 19%[115] | Taxation in Montenegro |
 Montserrat |
N/A | N/A | N/A | N/A | Taxation in Montserrat |
 Morocco |
10%-31%[32][116] | 0% | 7%-20%[116] | 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%[117] | 13%[118] | 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% [119] + reduction of deductions (arbeidskorting and general korting) | 21% (6% for essential and selected goods) | Taxation in the Netherlands |
 New Zealand |
28% | 10.5%[120] | 33%[121] | 15% GST | Taxation in New Zealand |
 New Caledonia[122] |
30% | 0% | 25% on local income of non-residents40%[123] | 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 | N/A | Taxation in Niue |
 Norfolk Island |
N/A | N/A | N/A | N/A | Taxation in Norfolk Island |
 Norway[124] |
24%[125] | 0% | 46.9%[126] (includes 8.2% pension contribution) | 25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms) | Taxation in Norway |
 Oman |
15%[127][128] | 0% | 0% | 5% | Taxation in Oman |
 Pakistan |
35% | 7.5% | 35% | 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% | 14.5% (VAT) | Taxation in Palestine |
 Panama |
25% | 0% | 27% | 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[35] |
30% | 0% | 30% | 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% | 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[36] |
19% (15% for SME)[36] | 0% | 32% (or optional 19% flat rate for self-employed) | 23% or 8% or 5% | Taxation in Poland |
 Portugal[31] |
23% | 14.5% | 48% | 23%, 13%, 6%Madeira, Açores: 15%, 9%, 4% | Taxation in Portugal |
 Puerto Rico |
20%[129] | 0% (16% Proposed from March 2015) | 33.34% | 11.5% | Taxation in Puerto Rico |
 Qatar[31] |
10% | 0% | 0% | 0% | Taxation in Qatar |
 Romania |
10% (1% revenue for micro-entities[130]) | 10% (flat tax rate)[131] | 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)[132] | 19% or 9% (food, medicines, books, newspapers, hotel …), or 5%[35] | Taxation in Romania |
 Russia[31] |
20%[2] | 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%) [133] |
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 |
N/A | N/A | N/A | 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%[134] | 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[135] |
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[35] |
25% | 0% | 50% | 20% | Taxation in Senegal |
 Serbia[136] |
15%[137] | 10% | 25% (additional contributions for state health, pension and unemployment funds)[138] | 20%[139] 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%[140] | 0% | 22% | 7% (GST) | Taxation in Singapore |
 Sint Maarten |
N/A | N/A | N/A | N/A | Taxation in Sint Maarten |
 Slovakia |
22%[141] | 0% | 25%[142] | 20%[citation needed]10% on medication and books | Taxation in Slovakia |
 Slovenia[31] |
19% | 16% | 50% | 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%[143] | 18% | 45% | 14% (15% from 1 April 2018) [144] | Taxation in South Africa |
 South Sudan |
N/A | N/A | N/A | N/A | Taxation in South Sudan |
 Spain[31] |
25% | 0% (below €12,000) | 45% | 21%, 10% & 4% | Taxation in Spain |
 Sri Lanka[31] |
15% – 30%[32] | 0% | 15% (If annual income is more than 2.5m LKR) | 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% | 14% | Taxation in Swaziland |
 Sweden |
22%[145] | 29.19% (first USD $2,690 pro anno is deductible) | 60.15% (25% national+29.19-35.15% municipal/regional)[146][147] | 25% or 12% or 6%[148] | Taxation in Sweden |
 Switzerland[35] |
17.92%[32] | 0% | 13.2% (federal) | 7.7% or 3.8% or 2.5% | Taxation in Switzerland |
 Syria[31] |
22% | 5% | 15% | N/A | Taxation in Syria |
 Taiwan[31] |
17%[149] | 6% | 45% | 5% VAT Various rates of Gross receipts taxon a few industries, such as financial services.[150] |
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[35] |
30% | 0% | 35% | 18% or 12% or 6% | Taxation in Tunisia |
 Turkey[31] |
20% | 15% | 35% | 18% or 8%(e.g. clothing) or 1%(certain food)[8] | 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[35] |
18% | 18% | 18% [151] | 20% or 7% or 0% | Taxation in Ukraine |
 United Arab Emirates[35] |
0%[152] | 0%[153] | 0%[153] | 5% | Taxation in United Arab Emirates |
 United Kingdom[154] |
19% [155] | 0%, 20%(personal allowance of £11,000 for people earning less than £100,000 – reduces down to no tax free allowance when income reaches £123,000)[156] | 62% on earnings between £100,000-£123,000 (40% higher rate tax + reduction in personal allowance + National Insurance), 45%[157] (on income over £150,000) | 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.[158] |
Taxation in the United Kingdom |
 United States |
21% + 0-12% State/Local[32] | 0% (federal) + 0% (state) + 0%-3% (local) |
56.7% (max federal + state + medicare) =39.6% (federal)[159] + 0 – 13.3% (state)[160] + 3.8% medicare tax |
0%-11.725% (state and local) | Taxation in the United States |
 Uruguay[35] |
25% | 0% | 30% | 22% (basic) or 11% (minimum) or 0% (extent) | Taxation in Uruguay |
 Uzbekistan[35] |
8% | 7.5% | 22% | 0–20% | Taxation in Uzbekistan |
 Vanuatu |
N/A | N/A | N/A | N/A | Taxation in Vanuatu |
 Venezuela[35] |
34% | 6% | 34% | 7%–9%-12% | Taxation in Venezuela |
 Vietnam[31] |
20% | 5% | 35%[161] | 10% | Taxation in Vietnam |
 British Virgin Islands |
0%[162] | 0% | 0% | N/A | Taxation in the British Virgin Islands |
 U.S. Virgin Islands50%-500% |
N/A | N/A | N/A | N/A | Taxation in United States Virgin Islands |
 Yemen |
20%[163] | 10% | 15% | 2% | Taxation in Yemen |
 Zambia |
35% | 10% | 30% | 16% | Taxation in Zambia |
 Zimbabwe |
N/A | N/A | N/A | N/A | Taxation in Zimbabwe |
