Tax rates around the world (From Wikipedia, the free encyclopedia)

Comparison of Tax Rates around the world is a difficult and somewhat subjective enterprise. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. The lists below give an indication by rank of some raw indicators. This data is somewhat misleading, as base tax rate does not take into account tax sheltering however. For instance,..."while the 35% corporate income tax rate in the USA is high indeed, between 2000 and 2005, corporate taxes amounted to only 2.2% of the GDP. The average for the 30 mostly rich member countries of the Organization for Economic Cooperation and Development was 3.4%" due to extensive use of tax sheltering.^[1].

List

This is a list of tax rates around the world. It is focused on three types of taxes: corporate and individual taxes and sales taxes (value added taxes (VAT) / goods and services taxes (GST) / sales). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.

Country/Region	Corporate	Individual	Payroll tax	VAT / GST / Sales	Primary tax articles
Algeria[3]	30%+3%	0-40%		7/14/17%
Argentina	35%	9-35%		21%	· Taxation in Argentina
Australia[4]	30%	0-45%		10% (GST)	Taxation in Australia Income tax in Australia · Goods and Services Tax (Australia)
Austria	25%	21-50%		20% (GST)
Azerbaijan[3]	22%	0-35%		18%
Bangladesh[3]	0-40%	0-25%		4-15%
Belgium	33.99%	25-50%		21%
Brazil	34%	0-27.5%	31%	17-25%
Bulgaria	10%	10%	42.7%	20%
Canada[7]	29.5-35.5%	15-29% (federal) 4-24% (provincial)	4.95% (CPP)	5% (GST) 0-10% (provincial sales taxes)	Taxation in Canada Income taxes in Canada Sales taxes in Canada · Goods and Services Tax (Canada)
Chile[8]	17%	0-40%		19%
China	25%	5-45%		17%	· Tax system in China
Colombia[3]	35%	0.29-38.5%		16%	· Taxation in Colombia
Croatia[3]	20%	15-45%	37.2%[9]	22%
Cuba[3]	30%	10-50%		12%
Cyprus	10%	20-30%		15%
Czech Republic	21%	15%	47.5%	19%
Denmark[10]	25%	0-63%		25%	· Taxation in Denmark
Egypt	20%	10-20%	N/A
Estonia	21%	21%	33%	18%
Finland	26%	9-32% national, 16-21% municipal		22% 17% (food and fodder) 8% (e.g. accommodation and culture)
France	33.33%	10-50%	45%	19.6%/5.5% on certain goods (e.g. food)	Taxation in France
Germany	29.8% (average)	0-45%		19%/7% on certain goods (e.g. food)	Taxation in Germany
Georgia[3]	20%	12%		18%
Greece	22/25%	0-40%		19%-9% certain goods
Guatemala[3]	31%	15-31%		12%
Hungary	16%	18% and 36%	50.5%	20%
Iceland[3]	18/26%	0-36.72%[13]	6%	0/14/24.5%
India	30-40%	10-30%		12.5%	Taxation in India · Income tax in India
Indonesia	30%	5-35%		10%	Taxation in Indonesia
Iran	25%	0-35%		N/A	Taxation in Iran
Ireland	12.5%	20-41%	16.75%	21%	Taxation in Ireland Corporation tax in Ireland
Israel	27%	10-47%		15.5%
Italy	31.4%	23-43%		20%
Japan	30%	5-40%		5% (consumption)
Jordan[3]	15/25/35%	5-30%		16% (GST)
South Korea[3]	13/25%	9%-21.375% + 36% excess		10%
Latvia	15%	23%	33%	21%
Lebanon[3]	15/4-21%	2-20%		10%
Lithuania	20%	21%	34%	19%
Luxembourg	29.63%	6-38.95%		15%
Malaysia	26%	0-28%		5% GTS
Malta	35%	0-35%		18%
Mexico	28%	3-29%		15%
Monaco	33.33%	N/A		19.6%
Montenegro	9%	15%		17%
Morocco	35%	0-41.5%		20%
Nepal	N/A	10% to 25%[14]		13%[15]
Netherlands	20/25.5%	0-52%		19% (6% for essential and selected goods)	Taxation in the Netherlands Income tax in the Netherlands
New Zealand	30%	15-39%		12.5% (GST)	Taxation in New Zealand Goods and Services Tax (New Zealand)
Norway	28%	0-47.8%	14%	25% 14% for some goods
Pakistan	35%	7.5-35%		16%
Panama[3]	30%	0-27%		0/5%
Peru[3]	27%	15-27%		2/19%	Taxation in Peru
Philippines	35%	5-32%		0; 7; 12% (in some cases, foreign investors are zero-rated)
Poland	19%	18-32%	41.11%	22%, 7% (reduced rate on certain goods)
Portugal	12.5-27.5%	10.5-40%		20% (reduced rates on certain goods -- 5% or 12%)
Romania	16%	16%	45.15%	19% (9% hotel accomodation...)	Taxation in Romania
Russia	20%	13%		18%, 10% and 0% (reduced rates are for certain goods)	Taxation in Russia
Serbia	10%	10/14%	35.8%[17]	18%, 8% and 0% (reduced rates are for certain goods)
Slovakia	19%	19%		19%
Slovenia	22%	16-41%		20%
South Africa	28%[19]	18-40%		14%
Spain	25-30%	0-42%		16%
Sweden	26.3%[20]	28.89%-59.09%[21][22]	32.42%[23]	25%. 12% and 6% for some goods.[24]	Taxation in Sweden
Switzerland[3]	13-25%	0-13.2% (federal)		3.6/2.4/7.6%	Taxation in Switzerland
Syria[3]	10-45%	5-15%		Debuts in 2008
Republic of China	25%	6-40%		5%
Turkey	20%	15-35%		18%
Ukraine[3]	25%	13%[25]		20%
United Kingdom [26]	21-28%	0-40%	23.8% (National Insurance)	0%/5%/17.5%* (*Temporarily 15% until January 2010)	Taxation in the UK · Value added tax
United States[27][28][29][30][31]	15-39% (federal) 0-12% (state)	0-35% (federal) 0-10.3% (state)	15.3% (federal)	0-10.25% (state and local)	Taxation in the U.S. Income taxes in the U.S. · Sales taxes in the U.S.
Uruguay[3]	30%	?-24.125%		23%
Uzbekistan[3]	12%	13-30%		10-20%
Venezuela[3]	15/22/34%	6-34%		8-10%/9%
Vietnam	28%	0-40%		10%
Zambia	35%	10-30%		17.5%