Tax rates by country
Income, corporate, sales and capital gains tax across 47 countries
All countries in Asia
| Country | System | PIT | Eff. PIT | CIT | VAT | CGT | SS (EE) | Non-dom | Nomad |
|---|---|---|---|---|---|---|---|---|---|
|
|
Worldwide | 20.0% | 20.0% | 20.0% | 0.0% | 1.0% | — | No | No |
|
|
Worldwide | 20.0% | 20.0% | 18.0% | 20.0% | 10.0% | 5.0% | No | No |
|
|
None | 0.0% | 0.0% | 0.0% | 10.0% | 0.0% | 8.0% | No | No |
|
|
Worldwide | 30.0% | 30.0% | 27.5% | 15.0% | 15.0% | 0.0% | No | No |
|
|
Worldwide | 25.0% | 25.0% | 25.0% | 5.0% | 0.0% | — | No | No |
|
|
Territorial | 0.0% | 0.0% | 18.5% | 0.0% | 0.0% | 5.0% | No | No |
|
|
Worldwide | 20.0% | 20.0% | 20.0% | 10.0% | 20.0% | 1.0% | No | No |
|
|
Worldwide | 45.0% | 45.0% | 25.0% | 13.0% | 20.0% | 10.5% | Yes | No |
|
|
Territorial | 20.0% | 20.0% | 15.0% | 18.0% | 20.0% | 2.0% | No | Yes |
|
|
Territorial | 17.0% | 16.0% | 16.5% | 0.0% | 0.0% | 5.0% | No | No |
|
|
Worldwide | 30.0% | 39.0% | 25.2% | 18.0% | 20.0% | 12.0% | Yes | No |
|
|
Worldwide | 35.0% | 35.0% | 22.0% | 11.0% | 0.1% | 3.0% | No | No |
|
|
Worldwide | 35.0% | 35.0% | 25.0% | 10.0% | 5.0% | — | No | No |
|
|
Territorial | 15.0% | 15.0% | 15.0% | 0.0% | 0.0% | — | No | No |
|
|
Worldwide | 50.0% | 50.0% | 23.0% | 18.0% | 25.0% | 7.6% | Yes | No |
|
|
Worldwide | 45.0% | 56.0% | 23.2% | 10.0% | 20.3% | 15.0% | Yes | No |
|
|
Worldwide | 30.0% | 31.0% | 20.0% | 16.0% | — | 7.5% | No | No |
|
|
Worldwide | 15.0% | 15.0% | 20.0% | 16.0% | 10.0% | 10.0% | No | No |
|
|
None | 0.0% | 0.0% | 15.0% | 0.0% | 0.0% | 10.5% | No | No |
|
|
Worldwide | 10.0% | 10.0% | 10.0% | 12.0% | 10.0% | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 20.0% | 7.0% | 2.0% | — | No | No |
|
|
Territorial | 25.0% | 25.0% | 17.0% | 11.0% | 10.0% | — | No | No |
|
|
Territorial | 12.0% | 12.0% | 12.0% | 0.0% | 0.0% | 1.5% | No | No |
|
|
Territorial | 30.0% | 30.0% | 24.0% | 8.0% | 10.0% | 11.0% | No | No |
|
|
Worldwide | 15.0% | 15.0% | 15.0% | 8.0% | 0.0% | 7.0% | No | No |
|
|
Worldwide | 25.0% | 25.0% | 25.0% | 10.0% | 10.0% | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 22.0% | 5.0% | 10.0% | — | No | No |
|
|
Worldwide | 36.0% | 36.0% | 25.0% | 13.0% | 10.0% | — | No | No |
|
|
Territorial | 0.0% | 0.0% | 25.0% | 0.0% | 0.0% | — | No | No |
|
|
Territorial | 0.0% | 0.0% | 15.0% | 5.0% | 0.0% | 7.0% | No | No |
|
|
Worldwide | 35.0% | 38.2% | 29.0% | 18.0% | 15.0% | 1.0% | No | No |
|
|
Territorial | 15.0% | 15.0% | 15.0% | 16.0% | 0.0% | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 25.0% | 12.0% | 15.0% | 5.0% | No | No |
|
|
Territorial | 0.0% | 0.0% | 10.0% | 0.0% | 0.0% | 5.0% | No | No |
|
|
Territorial | 0.0% | 0.0% | 20.0% | 15.0% | 0.0% | 9.8% | No | No |
|
|
Territorial | 24.0% | 24.0% | 17.0% | 9.0% | 0.0% | 20.0% | No | No |
|
|
Worldwide | 45.0% | 49.5% | 25.0% | 10.0% | 20.0% | 9.0% | No | No |
|
|
Worldwide | 36.0% | 36.0% | 30.0% | 18.0% | 10.0% | 8.0% | No | No |
|
|
Territorial | 22.0% | 22.0% | 15.0% | 0.0% | 0.0% | — | No | No |
|
|
Worldwide | 40.0% | 40.0% | 20.0% | 5.0% | 0.0% | 5.2% | No | No |
|
|
Worldwide | 13.0% | 13.0% | 18.0% | 15.0% | 12.0% | — | No | No |
|
|
Remittance | 35.0% | 35.0% | 20.0% | 7.0% | 35.0% | 5.0% | No | Yes |
|
|
Worldwide | 10.0% | 10.0% | 8.0% | 15.0% | 2.0% | — | No | No |
|
|
Territorial | 0.0% | 0.0% | 9.0% | 5.0% | 0.0% | 5.0% | No | No |
|
|
Worldwide | 12.0% | 12.0% | 15.0% | 12.0% | 12.0% | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 20.0% | 10.0% | 20.0% | 10.5% | No | No |
|
|
Territorial | 20.0% | 20.0% | 20.0% | 5.0% | 0.0% | — | No | No |
-
AF AfghanistanWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 20.0%
- VAT
- 0.0%
- CGT
- 1.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
AM ArmeniaWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 18.0%
- VAT
- 20.0%
- CGT
- 10.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
BH BahrainNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 10.0%
- CGT
- 0.0%
- SS (EE)
- 8.0%
- Non-dom
- No
- Nomad
- No
-
BD BangladeshWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 27.5%
- VAT
- 15.0%
- CGT
- 15.0%
- SS (EE)
- 0.0%
- Non-dom
- No
- Nomad
- No
-
BT BhutanWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 5.0%
- CGT
- 0.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
BN BruneiTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 18.5%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
KH CambodiaWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 20.0%
- VAT
- 10.0%
- CGT
- 20.0%
- SS (EE)
- 1.0%
- Non-dom
- No
- Nomad
- No
-
CN ChinaWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- 20.0%
- SS (EE)
- 10.5%
- Non-dom
- Yes
- Nomad
- No
-
GE GeorgiaTerritorial
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 15.0%
- VAT
- 18.0%
- CGT
- 20.0%
- SS (EE)
- 2.0%
- Non-dom
- No
- Nomad
- Yes
-
HK Hong KongTerritorial
- PIT
- 17.0%
- Eff. PIT
- 16.0%
- CIT
- 16.5%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
IN IndiaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 39.0%
- CIT
- 25.2%
- VAT
- 18.0%
- CGT
- 20.0%
- SS (EE)
- 12.0%
- Non-dom
- Yes
- Nomad
- No
-
ID IndonesiaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 22.0%
- VAT
- 11.0%
- CGT
- 0.1%
- SS (EE)
- 3.0%
- Non-dom
- No
- Nomad
- No
-
IR IranWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 10.0%
- CGT
- 5.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
IQ IraqTerritorial
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 15.0%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
IL IsraelWorldwide
- PIT
- 50.0%
- Eff. PIT
- 50.0%
- CIT
- 23.0%
- VAT
- 18.0%
- CGT
- 25.0%
- SS (EE)
- 7.6%
- Non-dom
- Yes
- Nomad
- No
-
JP JapanWorldwide
- PIT
- 45.0%
- Eff. PIT
- 56.0%
- CIT
- 23.2%
- VAT
- 10.0%
- CGT
- 20.3%
- SS (EE)
- 15.0%
- Non-dom
- Yes
- Nomad
- No
-
JO JordanWorldwide
- PIT
- 30.0%
- Eff. PIT
- 31.0%
- CIT
- 20.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- 7.5%
- Non-dom
- No
- Nomad
- No
-
KZ KazakhstanWorldwide
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 20.0%
- VAT
- 16.0%
- CGT
- 10.0%
- SS (EE)
- 10.0%
- Non-dom
- No
- Nomad
- No
-
KW KuwaitNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 15.0%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- 10.5%
- Non-dom
- No
- Nomad
- No
-
KG KyrgyzstanWorldwide
- PIT
- 10.0%
- Eff. PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 12.0%
- CGT
- 10.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
LA LaosWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 20.0%
- VAT
- 7.0%
- CGT
- 2.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
LB LebanonTerritorial
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 17.0%
- VAT
- 11.0%
- CGT
- 10.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MO MacauTerritorial
- PIT
- 12.0%
- Eff. PIT
- 12.0%
- CIT
- 12.0%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- 1.5%
- Non-dom
- No
- Nomad
- No
-
MY MalaysiaTerritorial
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 24.0%
- VAT
- 8.0%
- CGT
- 10.0%
- SS (EE)
- 11.0%
- Non-dom
- No
- Nomad
- No
-
MV MaldivesWorldwide
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 15.0%
- VAT
- 8.0%
- CGT
- 0.0%
- SS (EE)
- 7.0%
- Non-dom
- No
- Nomad
- No
-
MN MongoliaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 10.0%
- CGT
- 10.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MM MyanmarWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 22.0%
- VAT
- 5.0%
- CGT
- 10.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NP NepalWorldwide
- PIT
- 36.0%
- Eff. PIT
- 36.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- 10.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
KP North KoreaTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 25.0%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
OM OmanTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 15.0%
- VAT
- 5.0%
- CGT
- 0.0%
- SS (EE)
- 7.0%
- Non-dom
- No
- Nomad
- No
-
PK PakistanWorldwide
- PIT
- 35.0%
- Eff. PIT
- 38.2%
- CIT
- 29.0%
- VAT
- 18.0%
- CGT
- 15.0%
- SS (EE)
- 1.0%
- Non-dom
- No
- Nomad
- No
-
PS PalestineTerritorial
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 15.0%
- VAT
- 16.0%
- CGT
- 0.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
PH PhilippinesWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 12.0%
- CGT
- 15.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
QA QatarTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 10.0%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
SA Saudi ArabiaTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 20.0%
- VAT
- 15.0%
- CGT
- 0.0%
- SS (EE)
- 9.8%
- Non-dom
- No
- Nomad
- No
-
SG SingaporeTerritorial
- PIT
- 24.0%
- Eff. PIT
- 24.0%
- CIT
- 17.0%
- VAT
- 9.0%
- CGT
- 0.0%
- SS (EE)
- 20.0%
- Non-dom
- No
- Nomad
- No
-
KR South KoreaWorldwide
- PIT
- 45.0%
- Eff. PIT
- 49.5%
- CIT
- 25.0%
- VAT
- 10.0%
- CGT
- 20.0%
- SS (EE)
- 9.0%
- Non-dom
- No
- Nomad
- No
-
LK Sri LankaWorldwide
- PIT
- 36.0%
- Eff. PIT
- 36.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- 10.0%
- SS (EE)
- 8.0%
- Non-dom
- No
- Nomad
- No
-
SY SyriaTerritorial
- PIT
- 22.0%
- Eff. PIT
- 22.0%
- CIT
- 15.0%
- VAT
- 0.0%
- CGT
- 0.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TW TaiwanWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 20.0%
- VAT
- 5.0%
- CGT
- 0.0%
- SS (EE)
- 5.2%
- Non-dom
- No
- Nomad
- No
-
TJ TajikistanWorldwide
- PIT
- 13.0%
- Eff. PIT
- 13.0%
- CIT
- 18.0%
- VAT
- 15.0%
- CGT
- 12.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TH ThailandRemittance
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 20.0%
- VAT
- 7.0%
- CGT
- 35.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- Yes
-
TM TurkmenistanWorldwide
- PIT
- 10.0%
- Eff. PIT
- 10.0%
- CIT
- 8.0%
- VAT
- 15.0%
- CGT
- 2.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
AE United Arab EmiratesTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 9.0%
- VAT
- 5.0%
- CGT
- 0.0%
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
UZ UzbekistanWorldwide
- PIT
- 12.0%
- Eff. PIT
- 12.0%
- CIT
- 15.0%
- VAT
- 12.0%
- CGT
- 12.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
VN VietnamWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 20.0%
- VAT
- 10.0%
- CGT
- 20.0%
- SS (EE)
- 10.5%
- Non-dom
- No
- Nomad
- No
-
YE YemenTerritorial
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 20.0%
- VAT
- 5.0%
- CGT
- 0.0%
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No