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List of countries by tax rates - Wikipedia, the free encyclopedia

List of countries by tax rates

From Wikipedia, the free encyclopedia

Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.

Contents
1 Methodology 2 Countries 3 See also 4 References 5 External links

Methodology
This is a list of tax rates around the world. It focuses on four types of tax: Corporate tax Individual income tax Payroll taxes and sales taxes (Value added taxes (VAT) and Goods and Services Taxes (GST)). Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table is not intended to represent the true tax burden to either the corporation or the individual in the listed country. Note that no distinction is made between "true" taxes, that pay for the government's general budget, and fees paid for specific social benefits such as health insurance or retirement pay. The ways these benefits are paid and defined vary by country, and the benefits paid for also vary by country.

Countries
Country/Region Afghanistan[1] Albania[1] Corporate tax 20% 10% Individual (min) Individual (max) Payroll tax (usually reduces taxable income) VAT / GST / Sales 2% to 5%[2] 20%[3] 17%[5] or 14% or 7%[6] 0% 42.75% 35% 20% 18%.
N/A

Primary tax articles Taxation in Afghanistan Tax system in Albania Taxation in Algeria Taxation in Andorra Taxation in Angola Taxation in Argentina Taxation in Armenia Taxation in Aruba

Algeria[4] Andorra[citation needed ] Angola[1] Argentina Armenia[1] Aruba[1]

19% 10%[7] 35% 35% 20% 28%[12]

0% 0% 1% 9% 0%

4.5% or 1%[8] 10%[9] 21%[10] 20%[11]

45% Australia[13] 30% (28.5% from 2015)[14] 0% 1.5% (Medicare levy) 4.75%-6% (state)[15] 10% GST (0% on essential items)[16] Taxation in Australia

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Austria[1] Azerbaijan[18] Bahamas[20] Bahrain Bangladesh[1] Barbados[24] Belarus[4] Belgium[1]

25% 20% 0%[21] 0%[26] 45%-0%

0% 14% 0%

50% 25% 0% 9.8%[22]

20%[17] 18%[19] 0%

Taxation in Austria Taxation in Azerbaijan Taxation in the Bahamas Taxation in Bangladesh Taxation in Barbados Taxation in Belarus Taxation in Belgium Taxation in Benin Taxation in Bhutan

0%

25%

15%[23] 17.5%[25] (hotel accommodation 7.5%) 35% 37.84%[28] 20%[27] or 10% 21%[29] (6% for essential and selected goods) 18%[30]

25%

25%

35%

18%

12%

12%

33.99%

0%

55%

Benin[citation needed ] Bermuda Bhutan

35% 0%[31] 0% 25% (IUE: on profits) 3% (IT: income resulting from transactions) 10% FBiH, 10% RS[34] 15% (plus 10% surcharge) 34% 0%

35%

25%[32] 13% (RC-IVA: Complementary Regime to the VAT withholding tax - the employee can deduct it entirely using the bills from products or services acquired) 33.76% FBiH, 4257% RS[34]

Bolivia

0%

13%

13%[33] (VAT) multiple rates (ICE: Taxation in Bolivia Consumption of specific products) 17% FBiH and RS[34][35] 12%[36] Taxation in Bosnia Taxation in Botswana Taxation in Brazil Taxation in the British Virgin Islands Taxation in Brunei Taxation in Bulgaria Taxation in Burkina Faso Taxation in Burundi Taxation in Cambodia Taxation in Cameroon

Bosnia and Herzegovina Botswana Brazil[1] British Virgin Islands Brunei Bulgaria Burkina Faso Burundi[41] Cambodia Cameroon[4]

5% FBiH, 015% RS[34] 25% 27.5%

31%

17% to 25%[37]

0%[139]

0%

0%

14%-10%

N/A

23.5% 10% 30%-10% 35% 2%

0% 10% 30% 35%

0%

N/A [38]

20%[39] 18%[40] 18%[42] 10%[43]

N/A

38.5%

10%

35%

19.25%

Canada[44]

54.75% (federal + 11%-15% (federal) 0% (federal) provincial) 4.95% (CPP) + 1.78% (Employment 15%-29% (federal) + 0%-16% + 0% Insurance EI) (provincial) (provincial) + 5%-25.75% [45][46] (provincial)

5% (federal GST) with exemptions for Taxation in small-businesses[47] Canada + 0%-10% [48] (PST)
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Cape Verde Cayman Islands Central African Republic 0%[50]

15%[49]

Taxation in Cape Verde Taxation in Central African Republic

19%[51]

Chile[52]

20%

0%

40%

10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% 19%[53] (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit) 17% with many exceptions[54] 16%[55] 9% social security charge. 13%[56] 25%[58] (0% on books and some foods) 2.5% to 20%[59] 6.8%

Taxation in Chile

China[1] Colombia[4] Costa Rica

25% 33%

5% 0%

45% 33% 25%

Tax system in China Taxation in Colombia Taxation in Costa Rica

30% (10% or 20% 0% for small businesses) 20% 12%

Croatia[4] Cuba[4] Cyprus[1] Czech Republic[1]

40%

37.2% (nationwide)[57] 018% (local)

Taxation in Croatia Taxation in Cuba

30% 10%

10% 0%

50% 35%

18%[60] (5% or 0% Taxation in for certain goods) Cyprus 21%[61] or 15% (certain goods) 25% Taxation in Czech Republic Taxation in Denmark

19% 25%(2014:24% 2015:23% 2016:22%)

15%

47.5%

Denmark[62]

0%[63]

51.7%[63]

8%

Dominican Republic 29%

0%

25%

10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 16% [64] 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) 10% (standard), 25% (luxury goods), 0% (exports)[66] 13%

Taxation in Dominican Republic

Egypt[65]

20%

10%

20%

N/A

Taxation in Egypt Taxation in El Salvador

El Salvador

30%/25%

0%

30%

Estonia[1]

0% on profit retained in company; flat 21% 21% when earned profit is distributed to shareholders 6.5% national

21%

33%

20% or 9%

Taxation in Estonia

30% national 21% municipal

Finland[1]

24.5% [67]

16% municipal

24% 14% (food and fodder) Taxation in 10% (e.g. Finland accommodation and culture)
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France[1] Gabon Georgia[4]

33.33% 35% 15%

0% 5%

45%/ 75% (in 66% 2014) (income tax) 35% 20% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment)
N/A

19.6% or 7% or 5.5% or 2.1% 18% 18%

Taxation in France Taxation in Gabon Taxation in Georgia Taxation in Germany

2.6%

Germany

29.8% (average)[12] 0%

45%

19% or 7% (e.g. food)

Gibraltar Greece Guatemala[4] Guyana[69]

10% 25%/22%

17% 0%

40% 45% 7% 33% 44%

0% 23%[68] or 11% 12% 16% or 0%

Taxation in Gibraltar Taxation in Greece Taxation in Guatemala Taxation in Guyana

31% of Net Income 5% or 5% of Revenue 40%/30%

17.5% (Social Security, Recreation and Technical Training Institutes)

Hong Kong[70]

16.5%

0%

15%

5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect 0% taxation such as land revenue & investment income [71] 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.)

Taxation in Hong Kong

Hungary

19% and 10%

16%

16%

34.5% (2013)

Taxation in Hungary

Iceland[4]

20%

0%

46%

6%

25.5% or 7%

Taxation in Iceland

India

30%[72] 25% starting FY 2010 25%

0%

33%

12.5% - 2%

14.5% - 5.5%

Taxation in India Taxation in Indonesia

Indonesia Iran

5% 0%

30% 35% 35%-15%

10%

1.5-10% depending Taxation in on item Iran 23% Goods 9%-13.5% Taxation in Services Ireland 0% certain items of food

Ireland

25%/12.5%/10%

0%

41%

11%-0%

as employee (by others) you pay up to 5280 (Monthly) 10% to 63 360 (annual) 11% From 5281 to 9010 (Monthly) 15% From -9011 to 14,000 (Monthly) 22% From -14 001 to 20 000 (monthly) 32.4% 18% on all the products and services (except from vegetables and fruits) , between 216 % to 231% on a private car (plus the 18%...)

Israel

26.5%

11.5%

52%

Taxation in Israel
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From -20 001 to 41 830 (monthly) 36% 280% on fuel and soler on the Gas From -41 831 to 67,630 (monthly)50% station (plus the 18% on the top of more than: 67,630 (monthly) 52% that) (about 2.30$ per litre) that's NOT INCLUDE the 10% up to 23.5% (national and health insurance taxes)self employees has higher rate ( in both) than that by far. Italy Jamaica Japan[74] Jordan[4] Kazakhstan[4] Kuwait Latvia[77] Lebanon[4] 31.4% 33.3% 38.01% 30%/24%/14% 17.5%, 15%(2011)[12] 10%, 0% on dividends[75] 15% 15/4-21% 2% 24% 20% 35.09% (11% by the employee) 21%[78] 10% 7.6%-3.6%, (lodging services additional 2.4%) 21% Taxation in Latvia Taxation in Lebanon Taxation in Liechtenstein Taxation in Lithuania Taxation in Luxemburg Taxation in Macau 10% 0% 26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf 18% or 5% Taxation in Macedonia Taxation in Malaysia 6% Since January 1, 2012 (Increased Taxation in from 3.5% set on Maldives October 2, [87] 2011) 23% 0% 5% 0% 43% 25% 39%[73] page 19 25% 22% or 10% or 4% Taxation in (food, books) Italy 17.5% 5% (consumption) 16% (GST) 11% 12% Taxation in Jamaica Taxation in Japan Taxation in Jordan Taxation in Kazakhstan

50% (40% national 25.63% + 10% local) 14% 10%

Liechtenstein[79][80] 12.5%

1.2%

17.82%

11.6%

Lithuania[citation needed ] Luxembourg Macau[1] Macedonia[1] Malaysia[1]

15%[81] 28%[82]

0%

15% 40% [83] + 12.45% social security charges [84]

39.98%

6%

15%

12% 10% 25%

Maldives[85]

15%-0%[86]

Malta

6.25%-0% effective tax rate due to imputation 0% system,following credits & refunds[88] 0%[12] 15%

35%

18%

Taxation in Malta

Marshall Islands Mauritius

15%

15%

Taxation in Mauritius Taxation in Mexico

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Mexico[1]

30%-28%[89]

29%-3%

35%

16%

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Monaco

33.33% if more than 25% of a company's turnover is generated outside of Monaco. Otherwise, companies do not pay any direct tax 0% [93] on their profits. After various allowable deductions, this results in an effective corporate tax rate of under 6%.[90][91][92] 10% 9%[95] 10% 10%

The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, 19.6%-5.5% [94] and the employee pays a further 10%-14% (averaging 13%).[91]

Taxation in Monaco

Mongolia Montenegro Morocco Nepal

10% 19%[98] 20%[citation needed ] 13%[100] 21% (6% for essential and selected goods)

Taxation in Mongolia Taxation in Montenegro Taxation in Morocco Taxation in Nepal Taxation in the Netherlands

9% (first 15%[97] EUR 720)[96] 38%[citation needed ] 25%[99]

30%[citation needed ] 0% 5%[citation needed ] 10%

Netherlands

25%/20%

0%

52%[101]

New Caledonia[103] 30%

0%

25% on local income of nonresidents

N/A

40%[104]

New Zealand

28%

15%

33%[102]

15% GST

Taxation in New Zealand

Nigeria 25% or 15% (food and drink in shops) or 8% Taxation in (transportation, Norway cinema, hotel rooms) 0% or 17% (basic food items) 15%-5%[citation needed ] 14.5% (VAT) 7% or 0% 10% 9% Essalud (Social Security) 8.33% CTS Compensacin por tiempo de servicios (like an insurance in case the
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Norway[105]

28% (2014:27%[106])

0%

47.8% (2014:46.8%[107])

14.1%-0%

Oman Pakistan Palestine Panama[4] Paraguay

12%[108] 35% 7.5% 35% 15% 27% 10% Taxation in Pakistan Taxation in Palestine Taxation in Panama Taxation in Paraguay

15%[citation needed ] 5% 25% 10% 0% 8%

18% (16% VAT + 2% Municipal Promotional Tax)

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Peru[4]

30%

0%

30%

employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers)

0118% ISC Taxation in Impuesto Selectivo Peru al Consumo (To some products like liquor, cigarettes, etc.) 12% or 7% or 0%

Philippines

30%

20%

32%

Taxation in (in some cases, foreign investors are Philippines zero-rated) Taxation in Poland

Poland[1]

19%

0%

32% (or optional 19% flat rate for self-employed)

41.11%

23% or 8% or 5% Normal: 23% Intermediate: 13% Reduced: 6% Madeira, Aores: 15%, 9%, 4%

Portugal[1]

25%

0%

54%

23.75%

Taxation in Portugal

Puerto Rico

20%[12] 10% (different rates for companies operating in the oil/gas sector). Qatari partners are not required to pay any tax on their share of profits.

Qatar[1]

0%

0%

0%

Taxation in Qatar

Romania

16%

16%

45.15%

24% or 9% (medicines, books, Taxation in newspapers, hotel Romania ...), or 4%[4] 0-18% (reduced rates for certain Taxation in goods, no VAT for Russia SME except for imports activities) Taxation in Saudi Arabia Taxation in Senegal

Russia[1]

20% (13% for SME, 0% for education and healthcare industries), 6% for small business 20% (higher for oil/gas) 25%

13% (flat)

13% (for residents), 30% (10% for SME, 14% for IT 30% (for industry) before annual salary exceeds nonresidents) 568000 RUB, 10% thereafter

Saudi Arabia[109]

0% (foreigners) Zakat (natives) 0%

0% (foreigners) Zakat (natives) 50%

11% Social security

0%

Senegal[4]

20% 20%[114] or 8% or 0% (reduced rates are for certain goods)

Serbia[110]

15%[111]

10%

25% (additional contributions for state health, pension 35.8%[113] and unemployment funds)[112] 20%

Taxation in Serbia

Singapore

17%-19%[115]

3.5%

7% (GST)

Income tax in Singapore

Slovakia

23%[116]

0%

25%[117]

30% tax including mandatory social security tax and health care tax

20%[citation needed ] Taxation in 10% on medication Slovakia and books

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Slovenia[1]

20% (2012:18%, 2013:17%, 2014:16%, 2015+:15%) 28%[118]

16%

41%

0% (abolished)

22% or 9.5%

Taxation in Slovenia Taxation in South Africa Taxation in South Korea Taxation in Spain Taxation in Sri Lanka Taxation in Sweden Taxation in Switzerland Taxation in Syria

South Africa South Korea[4] Spain[1] Sri Lanka[1] Sweden Switzerland[4] Syria[1] Taiwan[1] Tanzania Thailand Trinidad and Tobago Tunisia[4] Turkey[1] Turks and Caicos Islands

0%

40% 38% 52%

14% 10% 21% or 10% or 4%

22%,20%,10%[76] 6% 30%-25% 0%

35%-0% 22% [119] 25%-13%[124] 35%/28/22% 17%[125] 30% 20%-30% 25% 30% 20% 0%[12]

0% 30% 0% 5% 6% 15% 5% 0% 0% 15%

35% 57%[120][121] 13.2% (federal) 15% 40% 30% 37% 25% 35% 35% 40%-35% 5%-37% 31.42%[122]

12% or 0% 25% or 12% or 6%[123] 8.0% or 3.8% or 2.5%

5%

Taxation in the Republic of China Taxation in Tanzania

7%

Taxation in Thailand Taxation in Trinidad & Tobago

18% or 12% or 6% 18%[126]

Taxation in Tunisia Taxation in Turkey

Ukraine[4]

25% (16% from April 1, 2014)

15%

34.7%-33.2% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode 20% (17% from minimum contribution calculation based January 1, 2014) on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month)
N/A

Taxation in Ukraine

United Arab Emirates[4]

0%[127]

0%[128]

0%[128]

Taxation in United Arab Emirates

United Kingdom[129]

24%-20% (decrease to 21% in 2014),[130] further decreased to 20% 0% from 1 April 2015[131]

45%[132]

25.8%-0% (National Insurance)

20% Standard Rate; 5% Reduced Rate for home energy and renovations; 0% Zero Rate for life necessities Taxation in groceries, water, the United prescription Kingdom medications, medical equipment and supplies, public transport, children
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clothing, books and periodicals.[133] 55.9% (max of federal+state+local) 10%-39.6% 15.3%-2.9% (federal) + (federal)[136] + 0%-2% (state) + 0%-13.3% 0%-2% (local) (state)[137] + 0%-3% (local) 25% 22% 34% 35%[138]

United States

0%-39% (federal)[134] + 0%-12% (state)[135] + 0%-3% (local) 30% 9% 34%/22%/15% 25% 20%[140] 35%

0% (federal) + 0% (state) + 0%-3% (local)

0%-11.725% (state Taxation in and local) the U.S.

Uruguay[4] Uzbekistan[4] Venezuela[4] Vietnam[1] Yemen Zambia

0% 5% 6% 5%

22% 020% 810%/12% 10%

Taxation in Uruguay Taxation in Uzbekistan Taxation in Venezuela Taxation in Vietnam Taxation in Zambia

10%

30%

17.5%

See also
List of countries by tax revenue as percentage of GDP VAT rates around the world Tax Freedom Day Tax haven Welfare state

References
1. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad "Revision, skat og rdgivning | KPMG | DK" (http://www.kpmg.dk/getMedia.asp?mb_GUID=F7298515D33B-41BA-B630-7ED12A1B4EDE.pdf). Kpmg.dk. Retrieved 2013-02-04. 2. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/75-afghanistan-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 3. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/76-albania-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 4. ^ a b c d e f g h i j k l m n o p q r s t u v w x "FITA" (http://www.fita.org/countries/). FITA. Retrieved 2013-02-04. 5. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/77-algeria-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 6. ^ "Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information" (http://www.fita.org/countries/algeria.html). Fita.org. Retrieved 2013-02-04. 7. ^ http://www.guardian.co.uk/world/2011/dec/27/andorra-financial-crisis-tax 8. ^ http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html 9. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/78-angola-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 10. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/80-argentina-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 11. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/81-armenia-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 12. ^ a b c d e f "Corporate Tax Rates 2012" Deloitte & Touche (http://www.deloitte.com/assets/DcomGlobal/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/matrices/dttl_corporate_tax_rates_2012.pdf) 13. ^ International Tax and Business Guides Economic Data Statistics Tax EIU The Economist Foreign Investment Deloitte Touche Tohmatsu (http://www.deloittewebguides.com/index.asp?layout=countrySnapshotDtt&country_id=1550000155) 14. ^ At a glance: Coalition tax policies - Institute of Chartered Accountants (https://charteredaccountants.com.au/secure/mycommunity/blogs/551821/Tax%20blogs/411/at-a-glance-coalition-tax-policies) 15. ^ "Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)" (http://www.nswbusinesschamber.com.au/?content=/channels/Media_centre/). Nswbusinesschamber.com.au. Retrieved 2013-02-04. 16. ^ "GST in Australia" (http://www.gstaustralia.com.au/). Gstaustralia.com.au. 2000-07-01. Retrieved 2013-02-04. 17. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/83-austria-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 18. ^ "Taxes rates in Azerbaijan" (http://www.taxes.gov.az/?name=qanun&lang=_eng). Taxes.gov.az. Retrieved 2013-02-04. 19. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/84-azerbaijan-vat-rate.html). Tmf-vat.com. Retrieved 2013-02-04. 20. ^ "Bahamas capital gains tax rates, and property income tax" (http://www.globalpropertyguide.com/Caribbean/Bahamas/Taxes-and-Costs). Globalpropertyguide.com. en.wikipedia.org/wiki/List_of_countries_by_tax_rates 9/12

12/6/13 List of countries by tax rates - Wikipedia, the free encyclopedia 20. ^ "Bahamas capital gains tax rates, and property income tax" (http://www.globalpropertyguide.com/Caribbean/Bahamas/Taxes-and-Costs). Globalpropertyguide.com. Retrieved 2013-02-04. 21. ^ "Taxation and Investment Guides: Bahamas Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/DcomGlobal/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Bahamas.pdf) 22. ^ "Contributions Table" (http://www.nib-bahamas.com/_m1722/Brochures/default.aspx). The National Insurance Board of The Commonwealth of The Bahamas. 2010-05-11. Retrieved 2011-12-22. 23. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/87-bangladesh-vat-rate.html). Tmf-vat.com. 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List of countries by tax rates - Wikipedia, the free encyclopedia Retrieved 2013-03-24. 62. ^ "SKAT: Income tax rates" (http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0). Skat.dk. Retrieved 2013-02-04. 63. ^ a b http://www.worktrotter.dk/images/taxes2011.jpg 64. ^ This porcertage going to change after the application of the law 253-12 Ley 253-12 (PDF in Spanish) (http://www.dgii.gov.do/legislacion/leyesTributarias/Documents/ley253-12.pdf) 65. ^ "Income Tax law in Egypt" (http://www.incometax.gov.eg/). Incometax.gov.eg. Retrieved 2013-02-04. 66. ^ "Sales Tax Law in Egypt" (http://www.salestax.gov.eg/eminmsg1.html). Salestax.gov.eg. Retrieved 2013-02-04. 67. ^ "Finland Ministry of Finance" (http://www.vm.fi/vm/fi/10_verotus/03_elinkeinoverotus/01_yhteisovero/index.jsp). Retrieved 2013-08-26. 68. ^ "VAT LiveInternational VAT and GST rates | VAT Live" (http://www.tmf-vat.com/international-vat-rates-2010/139-greece-vat-rate.html). Tmf-vat.com. 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Retrieved 2013-03-27. 84. ^ "Paramtres sociaux - CCSS" (http://www.ccss.lu/cotisations/parametres-sociaux/). Centre commun de la scurit sociale. Retrieved 2013-03-27. (50% maladie, 100% dpendance, 50% pension) 85. ^ "Maldives Inland Revenue Authority" (http://www.mira.gov.mv/Laws_regulations.aspx). MIRA. Retrieved 2013-02-04. 86. ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf 87. ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf 88. ^ "Acumum Taxation, Acumum, Corporate Services, Personal Tax" (http://acumum.com/business-client/malta-taxation/). Acumum.com. Retrieved 2013-02-04. 89. ^ "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche (http://www.deloitte.com/assets/DcomGlobal/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2013/dttl_tax_highlight_2013_Mexico.pdf) 90. ^ "Tax system" (http://www.monaco-montecarlo.com/index-tax_system-en.html). Monaco-montecarlo.com. 1962-10-31. 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External links
State Business Tax Climate Index Rankings, 20032008 in the U.S. (http://www.taxfoundation.org/taxdata/show/22661.html), Tax Foundation OECD Comparison of Wage Taxes (http://www.taxfoundation.org/news/show/22469.html) (top combined marginal individual tax rates), Tax Foundation European VAT Rates (http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/) IBFD, Your Portal to Cross-Border Tax Expertise (http://www.ibfd.org/) Paying Taxes (http://www.doingbusiness.org/ExploreTopics/PayingTaxes/) World Bank Retrieved from "http://en.wikipedia.org/w/index.php?title=List_of_countries_by_tax_rates&oldid=584516754" Categories: Taxation by country This page was last modified on 4 December 2013 at 13:16. Text is available under the Creative Commons Attribution-ShareAlike License; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Wikipedia is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization.

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