نرخ های مالیات کشورها
نرخهای مالیات بر شرکتها ، اشخاص حقیقی و ارزش افزوده کشورها
12 بهمن 1396 ساعت 10:20
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Tax rates by countries
| 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 |
30%[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% | 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 GSTwas 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 |
30%[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% | 25% | 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] |
33.75%[99] | 0% | 15% | 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 €2,103 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-residents 40%[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 citizensand persons with disabilityare 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% | 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%[144] | 29.19% (first USD $2,690 pro anno is deductible) | 60.15% (25% national+29.19-35.15% municipal/regional)[145][146] | 25% or 12% or 6%[147] | Taxation in Sweden |
 Switzerland[35] |
17.92%[32] | 0% | 13.2% (federal) | 8.0% or 3.8% or 2.5% | Taxation in Switzerland |
 Syria[31] |
22% | 5% | 15% | N/A | Taxation in Syria |
 Taiwan[31] |
17%[148] | 6% | 45% | 5% VAT Various rates of Gross receipts tax on a few industries, such as financial services.[149] |
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% [150] | 20% or 7% or 0% | Taxation in Ukraine |
 United Arab Emirates[35] |
0%[151] | 0%[152] | 0%[152] | 5% | Taxation in United Arab Emirates |
 United Kingdom[153] |
19% [154] | 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)[155] |
62% on earnings between £100,000-£123,000 (40% higher rate tax + reduction in personal allowance + National Insurance), 45%[156] (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.[157] |
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)[158] + 0 - 13.3% (state)[159] + 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%[160] | 10% | Taxation in Vietnam |
 British Virgin Islands |
0%[161] | 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%[162] | 10% | 15% | 2% | Taxation in Yemen |
 Zambia |
35% | 10% | 30% | 17.5% | Taxation in Zambia |
 Zimbabwe |
N/A | N/A | N/A | N/A | Taxation in Zimbabwe |
کد مطلب: 1361
آدرس مطلب: http://malionline.ir/fa/doc/news/1361/نرخهای-مالیات-شرکتها-اشخاص-حقیقی-ارزش-افزوده-کشورها