قائمة البلدان حسب عوائد الضرائب كنسبة من ن.م.إ.

مقارنة بين معدلات الضرائب في جميع أنحاء العالم هو أمر صعب بعض الشيء وغير موضوعي المؤسسة. القوانين الضريبية في معظم البلدان هي في غاية التعقيد ، ويقع العبء الضريبي على نحو مختلف المجموعات المختلفة في كل بلد ، ودون وحدة وطنية. القوائم أدناه تعطي مؤشرا عن طريق تصنيف بعض المؤشرات الأولية.

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معدلات الضرائب حسب البلدان

Country Corporate tax (excl. dividend taxes) Income tax (lowest marginal rate) Income tax (highest marginal rate)[1] VAT or GST or sales tax Further reading
Flag of أفغانستان أفغانستان 20%[2] 0%[3] 20%[3] 0%[4] Taxation in Afghanistan
Flag of ألبانيا ألبانيا 15%[5] 0%[6] 23%[6] 20% (standard rate)[7]
6% (tourism services)[8]
Taxation in Albania
Flag of الجزائر الجزائر 26% (highest rate)
19% (lowest rate)[9]
0%[10] 35%[10] 19% (standard rate)[11]
9% (basic items)[11]
Taxation in Algeria
Flag of ساموا الأمريكية ساموا الأمريكية 44% (highest rate)
15% (lowest rate)[12][13]
4%[14][13] 6%[13] 0%[15][13] Taxation in American Samoa
Flag of أندورا أندورا 10%[16] 10%[17] 10%[17] 4.5% (standard rate
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[18]
Taxation in Andorra
Flag of أنگولا أنگولا 30%[19] 0%[19] 17%[19] 10%[19] Taxation in Angola
Flag of أنگويلا أنگويلا 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
Flag of الأرجنتين الأرجنتين 35%[21] 9%[21] 35%[21] 21%[21] Taxation in Argentina
Flag of أرمنيا أرمنيا 20%[22] 24.4%[22] 36%[22] 20%[22] Taxation in Armenia
Flag of أروبا أروبا 25%[23] 7%[23] 58.95%[23] 1.5% (turnover tax)[23] Taxation in Aruba
Flag of أستراليا أستراليا 30% (standard rate)
28.5% (reduced rate)[24][Note 1]
0%[24] 47%[25][Note 2] 10% (standard rate)
0% (essential items)[24]
Taxation in Australia
Flag of النمسا النمسا 25%[26] 0%[26] 55%[26] 20% (standard rate)
13% (tourism services)
10% (basic items)[26]
Taxation in Austria
Flag of أذربيجان أذربيجان 20%[27] 14%[27] 25%[27] 18%[27] Taxation in Azerbaijan
Flag of البهاما البهاما[28] 0%[29] 0% 0% + 8.8% social security tax 12% (standard rate)[30] Taxation in Bahamas
Flag of البحرين البحرين 0%[31] 0% 0% 5% Taxation in Bahrain
Flag of بنگلادش بنگلادش[32] 35%[33] 0% 25% 15%[7] Taxation in Bangladesh
Flag of بربادوس بربادوس[34] 5.5% (on profits not over Bds$1 million)
3.0% (over Bds$1 million but not over Bds$20 million)
2.5% (over Bds$20 million but not over Bds$30 million)
1.0% (over Bds$30 million)[35]
25% 38% 17.5% (standard rate)[7]
7.5% (hotel services)
Taxation in Barbados
Flag of بلاروس بلاروس[36] 18% 13% 17% 20% (standard rate)
10% (reduced rate)[7]
Taxation in Belarus
Flag of بلجيكا بلجيكا[32] 29.58%[37] 25% 50%[38] 21% (standard rate)[7]
12% (restaurants)
6% (essential and selected goods)
Taxation in Belgium
Flag of بليز بليز {{N/A}} 0% 25% 12.5% Taxation in Belize
Flag of بنين بنين[بحاجة لمصدر] 35% 10% 35% 18%[7] Taxation in Benin
Flag of برمودا برمودا 0%[39] {{N/A}} {{N/A}} {{N/A}} Taxation in Bermuda
Flag of بوتان بوتان 26% 0% 25%[40] {{N/A}} Taxation in Bhutan
Flag of بوليڤيا بوليڤيا 29% 0% 25% 13%[7] Taxation in Bolivia
Flag of البوسنة والهرسك البوسنة والهرسك 10%[41] 10% 10% 17%[7][41] Taxation in Bosnia and Herzegovina
Flag of بتسوانا بتسوانا 22% 0% 25% 12% Taxation in Botswana
Flag of البرازيل البرازيل[32] 34% 0%[42] 27.5% 25% (highest rate)
17% (lowest rate)[43]
Taxation in Brazil
Flag of بروناي بروناي 20% 0% 0% {{N/A}}[7] Taxation in Brunei
Flag of بلغاريا بلغاريا 10% (+ 5% on distribution of profit) 8% 10% + 18% social security fund tax 20%[7] Taxation in Bulgaria
Flag of بوركينا فاسو بوركينا فاسو 27.5% 0% 25% 18%[7] Taxation in Burkina Faso
Flag of بوروندي بوروندي[44] 35% 0% 35% 18%[7] Taxation in Burundi
Flag of كمبوديا كمبوديا 20% 0% 20% 10%[7] Taxation in Cambodia
Flag of الكاميرون الكاميرون[36] 31.5% 10% 35% 19.25% Taxation in Cameroon
Flag of كندا كندا 38% (highest rate)
12% (lowest rate)[45]
19% (15% federal tax + 4%–11% provincial tax)[46][47] 54% in Nova Scotia (33% federal tax + 21% provincial tax)[48][49] 15% in New Brunswick (5% federal tax + 10% provincial tax)[50] Taxation in Canada
Flag of الرأس الأخضر الرأس الأخضر 25% 16.5% 27.5% 15%[7] Taxation in Cape Verde
Flag of جزر كايمان جزر كايمان 0%[51] 0%[51] 0%[51] 0%[51][52][Note 3] Taxation in the Cayman Islands
Flag of جمهورية أفريقيا الوسطى جمهورية أفريقيا الوسطى 30%[53] {{N/A}} 50%[53] 19%[7] Taxation in the Central African Republic
Flag of تشاد تشاد {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Chad
Flag of تشيلي تشيلي[54] 27%[55] 0% (for monthly taxable incomes not over US$950) 35% (for monthly taxable incomes over US$8400)[56] 19%[7] Taxation in Chile
Flag of الصين الصين[32] 25% 0% 45%[57][58] 16% (standard rate)[7]
11% (energy, books, transportation, etc.)
10% (agricultural goods)
6% (other services)
0% (goods and services for export)
Taxation in China
Flag of كولومبيا كولومبيا[36] 33%[59] 0%[60] 35% (non-labor income)
33% (labor income)[60]
19% (standard rate)[7]
5% or 0% (reduced rates)
Taxation in Colombia
Flag of جزر القمر جزر القمر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Comoros
Flag of جزر كوك جزر كوك 30% (highest rate)
20% (lowest rate)
18.5% 30% 15% Taxation in Cook Islands
Flag of جمهورية الكونغو الديمقراطية الكونغو الديمقراطية 35% 0% 40% 20% (highest rate)
5% (lowest rate)
Taxation in the Democratic Republic of the Congo
Flag of جمهورية الكونغو الكونغو 30%[61] {{N/A}} {{N/A}} 18.9%[62] Taxation in the Republic of the Congo
Flag of كوستاريكا كوستاريكا 30% 0% 25% 13%[63] Taxation in Costa Rica
Flag of كرواتيا كرواتيا[36] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn)
12% 40% 25% (standard rate)[64]
13% (certain groceries)
Taxation in Croatia
Flag of كوبا كوبا[65] 30% 15% 50% 20% (highest rate)
2.5% (lowest rate)[7]
Taxation in Cuba
Flag of كوراساو كوراساو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Curaçao
Flag of قبرص قبرص[32] 12.5% 0% 35% 19% (standard rate)[7]
5% or 0% (reduced rates)
Taxation in Cyprus
Flag of التشيك التشيك[66][67] 19%[68] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[69] 45.7% (peaks for employee real raw year income $90,000)
39% (for real raw year income of $450,000)
21% (standard rate)[70]
15% or 10% (reduced rates)
Taxation in Czech Republic
Flag of الدنمارك الدنمارك[71] 22% 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / 6,172 per year is deductible)[72][73] 55.8584%[72] 25% Taxation in Denmark
Flag of جيبوتي جيبوتي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Djibouti
Flag of دومنيكا دومنيكا 25%[74] 0% 35% 15% Taxation in Dominica
Flag of جمهورية الدومنيكان جمهورية الدومنيكان 27% 0% 25% 18% Taxation in Dominican Republic
Flag of تيمور الشرقية تيمور الشرقية {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in East Timor
Flag of الإكوادور الإكوادور 25%[75] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports)
Taxation in Ecuador
Flag of مصر مصر[76] 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit)
0% 22.5% 14% (standard rate)
10% (professional services)
0% (exports)
Taxation in Egypt
Flag of السلڤادور السلڤادور 30% 0% 30% 13% Taxation in El Salvador
Flag of غينيا الإستوائية غينيا الإستوائية {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Equatorial Guinea
Flag of إرتريا إرتريا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Eritrea
Flag of إستونيا إستونيا[32] 0% (+ 20% on distribution of profit) 20% (0% on dividends to residents) 20% 20% (standard rate)
9% (reduced rate)
Taxation in Estonia
Flag of إسواتيني إسواتيني 27.5% 33% 33% 14% Taxation in Eswatini
Flag of إثيوپيا إثيوپيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Ethiopia
Flag of جزر فوكلاند جزر فوكلاند 26% 0% 26% 0% Taxation in Falkland Islands
Flag of the Federated States of Micronesia ميكرونزيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Micronesia
Flag of فيجي فيجي 20%[77] 0% 20% 9% Taxation in Fiji
Flag of فنلندا فنلندا 20%[78] 0% + 7.71% social security tax[79] 54.25% (31.75% national tax rate + 22.5% other taxes)[80] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport)
Taxation in Finland
Flag of فرنسا فرنسا 31% (on profits over 500,000)
28% (over €38,120 but not over €500,000)
15% (not over €38,120)
0% 45% (+ 4% tax on high incomes, or incomes over €500,000)[81] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press)
Taxation in France
Flag of الگابون الگابون 35% 5% 35% 18% Taxation in Gabon
Flag of گامبيا گامبيا 31% 0% 30% {{N/A}} Taxation in Gambia
Flag of ألمانيا ألمانيا 29.65%[33] 14% (€9,169 are free of income tax) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (food)
Taxation in Germany
Flag of جورجيا جورجيا[82] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
Flag of غانا غانا {{N/A}} {{N/A}} {{N/A}} 3% Taxation in Ghana
Flag of مستعمرة جبل طارق جبل طارق 10% 17% 40% 0% Taxation in Gibraltar
Flag of اليونان اليونان 28% (+ 28% paid in advance & returned after 1 year + 10% on distribution of profit) 22% (€1,900 tax deducted if income is not over €21,000) 45% 24% (standard rate)[7]
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively.
Taxation in Greece
Flag of گرينادا گرينادا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Grenada
Flag of گواتيمالا گواتيمالا[36] 25% 5% 7% 12% Taxation in Guatemala
Flag of غينيا غينيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Guinea
Flag of غينيا-بيساو غينيا-بيساو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Guinea-Bissau
Flag of گويانا گويانا[83] 30% {{N/A}} 33⅓% 16% (standard rate)
0% (reduced rate)
Taxation in Guyana
Flag of گـِرنسي گـِرنسي 0%[84] 0% 20% 0%[85] Taxation in Guernsey
Flag of هايتي هايتي 30%[86] 0% 30%[87] 10%[86] Taxation in Haiti
Flag of هندوراس هندوراس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Honduras
Flag of هونگ كونگ هونگ كونگ[88] 16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million)
0% 15% 0% Taxation in Hong Kong
Flag of المجر المجر 9% 15% 15% 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books)
Taxation in Hungary
Flag of آيسلندا آيسلندا[36] 20% 0% 46% 24% (standard rate)
11% (reduced rate)
Taxation in Iceland
Flag of الهند الهند 34.9% (highest rate)
25% (lowest rate)[89]
0% (for incomes not over 500,000) 42.7%[90] 28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[91][92] Taxation in India
Flag of إندونيسيا إندونيسيا 25% 5% 30% 10% Taxation in Indonesia
Flag of إيران إيران 25% 0% 35% 9% (highest rate)
0% (reduced rate)
Taxation in Iran
Flag of العراق العراق {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Iraq
Flag of جمهورية أيرلندا أيرلندا 12.5% 20% (first 1,650 per year is deductible) 52% (40% income tax + 12% social insurance contributions on incomes above €70,000) 23% (goods)
9%–13.5% (services)
0% (certain items of food)
Taxation in Ireland
Flag of the Isle of Man جزيرة مان 0% 10% 20% 20% (standard rate)
5% (home renovations)
Taxation in Isle of Man
Flag of إسرائيل إسرائيل 23%[93] 11.5% 50% 17% (standard rate)
0% (fruits, vegetables and public transport)
Taxation in Israel
Flag of إيطاليا إيطاليا 27.9% (24% + 3.9% (municipal)) 23% (first 8,500 per year is deductible) 47% (43% income tax + 4% special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books)
Taxation in Italy
Flag of ساحل العاج ساحل العاج {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Ivory Coast
Flag of جامايكا جامايكا 33.3% (standard rate)
25% (reduced rate for small companies)
0% 25% (on income over J$1,500,000) 20% (services)
16.5% (goods)
Taxation in Jamaica
Flag of اليابان اليابان[94] 29.74%[95] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% Taxation in Japan
Flag of جرزي جرزي[32] 0% 0% 20%[96] 5%[97] Taxation in Jersey
Flag of الأردن الأردن[36] 20% 0% 14% 16% Taxation in Jordan
Flag of قزخستان قزخستان[36] 20%[33][2] 10% 10% (for residents)
15% (for non-residents)
12% Taxation in Kazakhstan
Flag of كنيا كنيا 30%[33] 10% 30% (for citizens)
35% (for non-citizens)
16% (standard rate)
12% (electricity and fuel)
0% (food)
Taxation in Kenya
Flag of كيريباس كيريباس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Kiribati
Flag of الكويت الكويت 0% 0% 0% 0% Taxation in Kuwait
Flag of كوريا الشمالية كوريا الشمالية[98] 25% 0% 20% 4% (highest rate)
2% (lowest rate)
Taxation in North Korea
Flag of كوريا الجنوبية كوريا الجنوبية[36] 24.2%[33] 6% + 1.8%[99] 42%[100] + 11.4%[99] 10% Taxation in South Korea
Flag of قيرغيزستان قيرغيزستان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Kyrgyzstan
Flag of لاوس لاوس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Laos
Flag of لاتڤيا لاتڤيا 0% (20% on distribution of profit)[101] 23%[102] 23% 21%[103] Taxation in Latvia
Flag of لبنان لبنان[36] 17% 2% 20% 11% Taxation in Lebanon
Flag of لسوتو لسوتو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Lesotho
Flag of ليبريا ليبريا 25%[104] {{N/A}} {{N/A}} {{N/A}} Taxation in Liberia
Flag of ليبيا ليبيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Libya
Flag of ليختنشتاين ليختنشتاين[105][106] 12.5% 3%[107] 24%[107] 7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[108]
Taxation in Liechtenstein
Flag of لتوانيا لتوانيا[بحاجة لمصدر] 15%[109] 31.2% 42.77% 21% Taxation in Lithuania
Flag of لوكسمبورگ لوكسمبورگ 29.22% 6% 52.45% (40%[110] + 12.45% social security charges)[111] 17% Taxation in Luxembourg
Flag of مكاو مكاو[32] 12% 0% 12% 0%[112] Taxation in Macau
Flag of مدغشقر مدغشقر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Madagascar
Flag of ملاوي ملاوي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Malawi
Flag of ماليزيا ماليزيا[32] 24% (highest rate)
18% (lowest rate)
0% 28% + 11% for EPF[113] + 1.2% for SOCSO[114] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[115]
Taxation in Malaysia
Flag of المالديڤ المالديڤ[116] 15% (highest rate)
8% (lowest rate)[117]
0% 15% (0% for expatriates) 6%[118] Taxation in Maldives
Flag of مالي مالي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mali
Flag of مالطا مالطا 10% (highest rate)
0% (lowest rate)
(35% pre-rebate)[33]
0% 35% 18% Taxation in Malta
Flag of جزر مارشال جزر مارشال {{N/A}} 0% 12%[119] 4% (highest rate)
2% (lowest rate)
Taxation in Marshall Islands
Flag of موريتانيا موريتانيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mauritania
Flag of موريشيوس موريشيوس 15% 15% 15% 15% Taxation in Mauritius
Flag of المكسيك المكسيك[32] 30%[120] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
Flag of مولدوڤا مولدوڤا[32] 12% 12%[121] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa)
Taxation in Moldova
Flag of موناكو موناكو 33.33% 0%[122] 0% 19.6% (highest rate)
5.5% (lowest rate)
[123]
Taxation in Monaco
Flag of منغوليا منغوليا 10% 10% 10% 10% Taxation in Mongolia
Flag of الجبل الأسود الجبل الأسود 9%[124][125] 9% (first 720)[125] 12.65% (11% national tax + 15% municipality surtax on income tax)[125] 11%[126] Taxation in Montenegro
Flag of مونتسرات مونتسرات {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Montserrat
Flag of المغرب المغرب 31% (highest rate)
10% (lowest rate)[33][127]
0% 20%[127] 20% (standard rate)
14%, 10%, 7% (reduced rates)[128]
Taxation in Morocco
Flag of موزمبيق موزمبيق {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mozambique
Flag of ميانمار ميانمار {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Myanmar
Flag of ناميبيا ناميبيا 32%[129] 0%[129] 37%[129] 15%[129] Taxation in Namibia
Flag of ناورو ناورو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Nauru
Flag of نيپال نيپال 30% (higher rate for financial companies) /
25% (standard rate) /
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees)
0% + 1% social security tax 50%[130] 13% (standard rate)[131]
288% (for imported vehicles)[132]
Taxation in Nepal
Flag of هولندا هولندا 25% (on profits over 250,001)
20% (not over €250,000)
36.55% (first €21,103 per year is deductible) 51.95%[133] + reduction of deductions (arbeidskorting and general korting) 21% (standard rate)
9% (essential and selected goods)
Taxation in the Netherlands
Flag of نيوزيلندا نيوزيلندا 28% 10.5%[134] 33%[135] 15% Taxation in New Zealand
Flag of كاليدونيا الجديدة كاليدونيا الجديدة[136] 30% 0% 40%
25% (on local income of non-residents)[137]
{{N/A}} Taxation in New Caledonia
Flag of نيكاراگوا نيكاراگوا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Nicaragua
Flag of النيجر النيجر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Niger
Flag of نيجريا نيجريا 30% 7% 24% 5% Taxation in Nigeria
Flag of نيووِيْ نيووِيْ {{N/A}} {{N/A}} {{N/A}} 12.5% Taxation in Niue
Flag of جزيرة نورفوك جزيرة نورفوك {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Norfolk Island
Flag of شمال مقدونيا شمال مقدونيا[32] 10% 10% 18% 18% (standard rate)
5% (reduced rate)
Taxation in North Macedonia
Flag of النرويج النرويج[138] 23%[139] 0% 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions[139] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
Taxation in Norway
Flag of عُمان عُمان 15%[140][141] 0% 0% 5% Taxation in Oman
Flag of پاكستان پاكستان 31%[142] 7.5% 31% 17% (standard rate)
0% (basic food items)
Taxation in Pakistan
Flag of پالاو پالاو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Palau
Flag of دولة فلسطين فلسطين 15% 5% 15% 14.5% Taxation in Palestine
Flag of پنما پنما 25% 0% 27% 7% (standard rate)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods)
Taxation in Panama
Flag of پاپوا غينيا الجديدة پاپوا غينيا الجديدة {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Papua New Guinea
Flag of پاراگواي پاراگواي 10% 8% 10% 10% Taxation in Paraguay
Flag of پيرو پيرو[36] 30% 0% 30% 16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.)
Taxation in Peru
 الفلپين 30% 0% 35% 12% (standard rate)
0% (reduced rate)
Taxation in the Philippines
Flag of جزر پيتكيرن جزر پيتكيرن {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Pitcairn Islands
Flag of پولندا پولندا[143] 19% (9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of 1.2 million and that have "small taxpayer" status)[143] 0% 32% (or optional 19% flat rate for self-employed) 23% (standard rate)
8% or 5% (reduced rates)
Taxation in Poland
Flag of الپرتغال الپرتغال[32] 21% 14.5% 48% + 11% social security 23% (standard rate)
13% or 6% (standard rate)
15%, 9% or 4% (Madeira and Açores)
Taxation in Portugal
Flag of پورتو ريكو پورتو ريكو 20%[144] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
Flag of قطر قطر[32] 10% 0% 0% 0% Taxation in Qatar
Flag of رومانيا رومانيا 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)[145] 10%[145] 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 × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)[145] 19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[36]
Taxation in Romania
Flag of روسيا روسيا[32] 20%[2] 13% 47%
(For residents: 13% (standard income tax) + 26% (pension fund charges) + 2.9% (social security charges) + 5.1% (Medicare))
(For non-residents: 35% (standard income tax) + 1.8% (social security charges))[146]
20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat)
Taxation in Russia
Flag of رواندا رواندا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Rwanda
Flag of سانت كيتس ونڤيس سانت كيتس ونڤيس 0% 0% 0% {{N/A}} Taxation in Saint Kitts and Nevis
Flag of سانت لوشيا سانت لوشيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Lucia
Flag of سان پيير وميكلون سان پيير وميكلون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Pierre and Miquelon
Flag of سانت ڤنسنت والگرنادينز سانت ڤنسنت والگرنادينز {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Vincent and the Grenadines
Flag of ساموا ساموا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Samoa
Flag of سان مارينو سان مارينو 17% 12% 50% 0% (standard rate)
17% (imported goods)
Taxation in San Marino
Flag of ساو تومه وپرنسيپه ساو تومه وپرنسيپه {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in São Tomé and Príncipe
Flag of سارك سارك 0%[147] 0% 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) 0% Taxation in Sark
Flag of السعودية السعودية[148] 5% 2.5% (capital assets of natives/Zakat)
0% (foreigners)
2.5% (capital assets of natives/Zakat)
0% (foreigners)
5% Taxation in Saudi Arabia
Flag of السنغال السنغال[36] 25% 0% 50% 20% Taxation in Senegal
Flag of صربيا صربيا[149] 15%[150] 10% 25% (additional contributions for state health, pension and unemployment funds)[151] 20% (standard rate)[152]
8% or 0% (reduced rates)
Taxation in Serbia
Flag of سيشل سيشل 40% (highest rate)
33% (lowest rate)
15% 15% 15% Taxation in Seychelles
Flag of سيراليون سيراليون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sierra Leone
Flag of سنغافورة سنغافورة 17%[153] 0% 22% (+ 20% tax on pension) 7% Taxation in Singapore
Flag of سانت مارتن سانت مارتن {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sint Maarten
Flag of سلوڤاكيا سلوڤاكيا 22%[154] 0% 25%[155] 20% (standard rate)[بحاجة لمصدر]
10% (books and medicines)
Taxation in Slovakia
Flag of سلوڤنيا سلوڤنيا[32] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
Flag of the Solomon Islands جزر سولومون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Solomon Islands
Flag of الصومال الصومال {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Somalia
Flag of جنوب أفريقيا جنوب أفريقيا 28%[156] 0% (below threshold) 45% 15%[157] Taxation in South Africa
Flag of جنوب السودان جنوب السودان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in South Sudan
Flag of إسپانيا إسپانيا[32] 25% (in mainland)
4% (in Canary Islands)
0% (below €12,000) 45% 21% (standard rate)
10% or 4% (reduced rates)
Taxation in Spain
Flag of سريلانكا سريلانكا[32] 30% (highest rate)
15% (lowest rate)[33]
0% 15% (if annual income is more than LKR 2.5 million) 12% (standard rate)
8% or 0% (reduced rates)
Taxation in Sri Lanka
Flag of السودان السودان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sudan
Flag of سورينام سورينام 36%[158] {{N/A}} {{N/A}} {{N/A}} Taxation in Suriname
Flag of السويد السويد 21.4%[159] 32% (first US$1,930 per year is deductible) 57% (32% average municipality income tax + 25% state income tax)[160][161] 25% (standard rate)
12% or 6% (reduced rate)[162]
Taxation in Sweden
Flag of سويسرا سويسرا[36] 17.92%[33] 0% 11.5% (federal)[163]
+ 37.2% (canton)
+ ~0-15% (municipal)
7.7% (standard rate)
3.8% or 2.5% (reduced rates)
Taxation in Switzerland
Flag of سوريا سوريا[32] 22% 5% 15% {{N/A}} Taxation in Syria
Flag of تايوان تايوان[32] 20%[164] 5% 40% 5%[165] Taxation in Taiwan
Flag of طاجيكستان طاجيكستان[166] 13%
25% (non-residents)
5% 13%
25% (non-residents)
18% Taxation in Tajikistan
Flag of تنزانيا تنزانيا 30% 15% 30% 18% Taxation in Tanzania
Flag of تايلند تايلند 20% 0% 35% 7% Taxation in Thailand
Flag of توگو توگو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Togo
Flag of توكلاو توكلاو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tokelau
Flag of تونگا تونگا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tonga
Flag of ترنيداد وتوباگو ترنيداد وتوباگو 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
Flag of تونس تونس[36] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate)
Taxation in Tunisia
Flag of تركيا تركيا[32] 20% 15% 35% 18% (standard rate)
8% (clothing)
1% (certain food items)[7]
Taxation in Turkey
Flag of تركمنستان تركمنستان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Turkmenistan
جزر تركس وكايكوس جزر تركس وكايكوس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Turks and Caicos Islands
Flag of توڤالو توڤالو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tuvalu
Flag of أوغندا أوغندا 30%[167] {{N/A}} {{N/A}} 18%[168] Taxation in Uganda
Flag of أوكرانيا أوكرانيا 18% 18% 18%[169] 20% (standard rate)
7% or 0% (reduced rates)
Taxation in Ukraine
Flag of الإمارات العربية المتحدة الإمارات العربية المتحدة 0%[170] 0%[171] 0%[171] 5% Taxation in United Arab Emirates
Flag of المملكة المتحدة المملكة المتحدة[172] 19%[173] 0% (on incomes not over £12,500)[174] 47% on incomes over £150,000 (45% income tax + 2% for NI)[175] 20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)[176]
Taxation in the United Kingdom
Flag of الولايات المتحدة الولايات المتحدة 21% + 0–12% (state/local[33]) 0% (federal) +
0% (state) +
0%–3% (local)
50.3%
(37% (federal[177]) + 13.3% (state[178]))
11.725% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate)
Taxation in the United States
Flag of أوروگواي أوروگواي[36] 25% 0% 30% 22% (standard rate)
11% (lowest rate)
0% (extent)
Taxation in Uruguay
Flag of اوزبكستان اوزبكستان[36] 12% (standard rate)
20% (banks and mobile communication operators)
12% 12% 20% (highest rate)
0% (lowest rate)
Taxation in Uzbekistan
Flag of ڤانواتو ڤانواتو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Vanuatu
Flag of ڤنزويلا ڤنزويلا[36] 34% 6% (0% under certain income, defined every year) 34% 16% (standard rate)
8% (reduced rate)
Taxation in Venezuela
Flag of ڤيتنام ڤيتنام[32] 20% 5% 35%[179] 10% Taxation in Vietnam
Flag of the British Virgin Islands ج. العذراء البريطانية 0%[180] 0% 0% {{N/A}} Taxation in the British Virgin Islands
Flag of الجزر العذراء الأمريكية الجزر العذراء الأمريكية 10% {{N/A}} {{N/A}} {{N/A}} Taxation in United States Virgin Islands
Flag of اليمن اليمن 20%[181] 10% 15% 2% Taxation in Yemen
Flag of زامبيا زامبيا 35% 10% 30% 16% Taxation in Zambia
Flag of زيمبابوي زيمبابوي 25% 0% 45% 15% (standard rate)
0% (on selected items)
Taxation in Zimbabwe


ملاحظات

  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
  2. ^ Includes 2% Medicare levy. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.
  3. ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

أنظر أيضا

المصادر

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