|
Country/Region |
Corporate |
Individual |
VAT / GST / Sales |
|
Algeria |
30%+3% |
0-40% |
7/14/17% |
|
Angola |
35% |
1-60% |
5-50% (depending on the good) |
|
Argentina |
35% |
9-35% |
21% |
|
Australia |
30% |
0-45%
1.5% (Medicare levy) |
10% GST (0% on essential items) |
|
Austria |
25% |
21-50% |
20% (GST) |
|
Azerbaijan |
22% |
0-35% |
18% |
|
Bangladesh |
0-40% |
0-25% |
4-15% |
|
Barbados |
40% |
25%-40% |
15% (hotel accommodation 7.5%) |
|
Belarus |
24% |
12% |
10/18% |
|
Belgium |
33.99% |
25-50% |
21% (6% for essential and selected goods) |
|
Benin |
35% |
60% |
18% |
|
Botswana |
15% (plus 10% surcharge) |
25% |
10% |
|
Bulgaria |
10% |
10% |
20% |
|
Burkina Faso |
10-45% |
2-30% |
15/25% |
|
Burundi |
35% |
35% |
|
|
Cameroon |
38.5% |
10-35% |
19.25% |
|
Canada |
29.5-35.5% |
15-29% (federal)
4-24% (provincial) |
5% (GST)
0-10% (provincial sales taxes or value added taxes) |
|
Chile |
17% |
0-40% |
19% |
|
China |
25% |
5-45% |
17% |
|
Colombia |
35% |
0.29-38.5% |
16% |
|
Croatia |
20% |
15-45% |
23% |
|
Cuba |
30% |
10-50% |
12% |
|
Cyprus |
10% |
0-30% |
15% (0 or 5% for certain goods) |
|
Czech Republic |
21% |
15% |
19% |
|
Denmark |
25% |
0-63% |
25% |
|
Egypt |
20% |
10-20% |
|
|
El Salvador |
25% |
0-25% |
13% |
|
Estonia |
21% |
21% |
20% |
|
Finland
|
26%
|
9-32% national, 16-21% municipal
|
22%
17% (food and fodder)
8% (e.g. accommodation and culture) |
|
France
|
33.33%
|
21% (social charges)
0-50% (income tax) |
19.6%/5.5%on certain goods (e.g. food) |
|
Gabon
|
35% |
5-55% |
18% |
|
Germany
|
29.8% (average) |
0-45% |
19%/7% on certain goods (e.g. food) |
|
Georgia
|
15% |
20% |
18% |
|
Gibraltar |
33% |
17-40% |
|
|
Greece
|
22/25% |
0-40% |
19%-9% certain goods |
|
Guatemala |
31% |
15-31% |
12% |
|
Guyana |
35%/45% |
33⅓% |
16%/0% |
|
Hong Kong |
16.5% |
0-15% |
N/A |
|
Hungary |
16% |
18% and 36% |
25% |
|
Iceland |
18/26% |
0-36.72% |
0/14/24.5% |
|
India |
30-40% |
10-30% |
12.5% |
|
Indonesia
|
28% in FY 2009
25% starting FY 2010 |
5-30% starting FY 2009 |
10% |
|
Iran |
25% |
0-35% |
N/A |
|
Ireland
|
12.5%
|
0-41%
|
21.5% Goods
13.5% Services
0% Food |
|
Israel |
27% |
10-47% |
16.5% |
|
Italy
|
31.4% |
23-43% |
20%-4% on some goods (foods, books) |
|
Jamaica
|
33.3% |
3-5% |
16.5% |
|
Japan
|
30% |
5-40% |
5% (consumption) |
|
Jordan
|
15/25/35% |
5-30% |
16% (GST) |
|
Kazakhstan
|
20%(2009), 17.5%(10), 15%(11-) |
10% |
12% |
|
South Korea
|
13/25% |
9%-21.375% + 36% excess |
10% |
|
Latvia |
15% |
23% |
21% |
|
Lebanon
|
15/4-21% |
2-20% |
10% |
|
Lithuania |
20% |
21% |
21% |
|
Luxembourg |
29.63% |
6-38.95% |
15% |
|
Malaysia
|
26% |
0-28% |
5% GST |
|
Malta |
35% |
0-35% |
18% |
|
Mexico |
28% |
3-29% |
15% |
|
Monaco
|
33.33%
|
0%
|
19.6% |
|
Montenegro |
9% |
15% |
17% |
|
Morocco |
35% |
0-41.5% |
20% |
|
Nepal |
N/A
|
10-25%
|
13% |
|
Netherlands
|
20/25.5% |
0-52% |
19% (6% for essential and selected goods) |
|
New Zealand
|
30% |
12.5-38% |
12.5% (GST) |
|
Norway
|
28% |
0-47.8% |
25%, 14% (food and drink in shops) and 8% (transportation). |
|
Pakistan
|
35% |
7.5-35% |
16% |
|
Panama
|
30% |
0-27% |
0/5% |
|
Peru |
27% |
15-27% |
2/19% |
|
Philippines
|
35% |
5-32%
|
0 ; 7 ; 12%
(in some cases, foreign investors are zero-rated) |
|
Poland
|
19% |
18-32% |
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% |
19% (9% hotel accommodation ...) |
|
Russia
|
20%
|
13%
|
18%, 10% and 0%
(reduced rates are for certain goods) |
|
Saudi Arabia
|
20%-85%
|
11% Social security Residents 2.5% Zakat
Non-residents 20% |
|
|
Senegal
|
33% |
up to 50% |
20% |
|
Serbia
|
10% |
10-14%
|
18%, 8% and 0%
(reduced rates are for certain goods)
|
|
Singapore
|
18% (17% as of FY 2010)
|
3.5%-20% |
7% (GST) |
|
Slovakia
|
19% |
19% |
19% |
|
Slovenia |
22% |
16-41% |
8.5/20% |
|
South Africa |
28% |
18-40% |
14% |
|
Spain |
25-30% |
0-42% |
16% |
|
Sweden
|
26.3% |
28.89%-59.09% |
25%. 12% and 6% for some good |
|
Switzerland |
13-25% |
0-13.2% (federal) |
3.6/2.4/7.6% |
|
Syria |
10-45% |
5-15% |
|
|
Republic of China |
25% |
6-40% |
5% |
|
Tanzania |
30% |
15-30% |
|
|
Thailand |
30% |
5-37% |
7% |
|
Tunisia |
30% |
0-35% |
6/12/18% |
|
Turkey |
20% |
15-35% |
18% |
|
Ukraine |
25% |
15% |
20% |
|
United Arab Emirates |
N/A |
0% |
N/A |
|
United Kingdom |
21-28%
|
0-40% |
23.8% (National Insurance)
0%/5%/17.5%* (*Temporarily 15% until January 2010) |
|
United States
|
15-39% (federal)
0-12% (state) |
0-35% (federal)
0-10.3% (state) |
0-10.25% (state and local) |
|
Uruguay |
30% |
0-25% |
23% |
|
Uzbekistan |
12% |
13-30% |
10-20% |
|
Venezuela |
15/22/34% |
6-34% |
8-10%/9%, will raise to 12% beginning April 1, 2009 |
|
Vietnam |
28% |
0-40% |
10% |
|
British Virgin Islands |
N/A |
0% |
N/A |
|
Zambia |
35% |
10-30% |
17.5% |
