Tax rates by country
Income, corporate, sales and capital gains tax across 41 countries
All countries in North America
| Country | System | PIT | Eff. PIT | CIT | VAT | CGT | SS (EE) | Non-dom | Nomad |
|---|---|---|---|---|---|---|---|---|---|
 AI
Anguilla
|
None | 0.0% | 0.0% | 0.0% | 13.0% | — | 5.0% | No | No |
 AG
Antigua and Barbuda
|
None | 0.0% | 0.0% | 25.0% | 15.0% | — | 3.0% | No | Yes |
 AW
Aruba
|
Worldwide | 52.0% | 52.0% | 25.0% | 7.0% | — | 11.0% | No | No |
 BS
Bahamas
|
None | 0.0% | 0.0% | 0.0% | 10.0% | — | 4.7% | No | No |
 BB
Barbados
|
Worldwide | 28.5% | 28.5% | 9.0% | 17.5% | — | 11.1% | No | Yes |
 BZ
Belize
|
Territorial | 25.0% | 25.0% | 25.0% | 12.5% | — | 3.5% | No | No |
 BM
Bermuda
|
None | 0.0% | 0.0% | 15.0% | — | — | 6.0% | No | No |
 BQ
Bonaire
|
Worldwide | 35.4% | 35.4% | 25.8% | 8.0% | — | 13.6% | No | No |
 VG
British Virgin Islands
|
None | 0.0% | 0.0% | 0.0% | — | — | 4.5% | No | No |
 CA
Canada
|
Worldwide | 33.0% | 53.5% | 15.0% | 5.0% | 26.8% | 6.0% | No | No |
 KY
Cayman Islands
|
None | 0.0% | 0.0% | 0.0% | — | — | 5.0% | No | No |
 CR
Costa Rica
|
Territorial | 25.0% | 25.0% | 30.0% | 13.0% | 15.0% | 10.7% | No | No |
 CU
Cuba
|
Worldwide | 50.0% | 50.0% | 35.0% | — | — | 5.0% | No | No |
 CW
Curacao
|
Worldwide | 48.3% | 48.3% | 22.0% | 9.0% | — | 12.4% | No | No |
 DM
Dominica
|
Worldwide | 35.0% | 35.0% | 25.0% | 15.0% | — | 3.8% | No | No |
 DO
Dominican Republic
|
Worldwide | 25.0% | 25.0% | 27.0% | 18.0% | 27.0% | 5.9% | No | No |
 SV
El Salvador
|
Worldwide | 30.0% | 30.0% | 30.0% | 13.0% | 10.0% | 7.3% | No | No |
 GL
Greenland
|
Worldwide | 44.0% | 44.0% | 25.0% | — | — | 11.0% | No | No |
 GD
Grenada
|
Territorial | 28.0% | 28.0% | 28.0% | 15.0% | — | 5.0% | No | No |
 GP
Guadeloupe
|
Worldwide | 45.0% | 45.0% | 25.0% | 8.5% | 30.0% | 22.0% | No | No |
 GT
Guatemala
|
Territorial | 7.0% | 7.0% | 25.0% | 12.0% | 10.0% | 4.8% | No | No |
 HT
Haiti
|
Worldwide | 30.0% | 30.0% | 30.0% | 10.0% | — | 3.0% | No | No |
 HN
Honduras
|
Territorial | 25.0% | 25.0% | 25.0% | 15.0% | 10.0% | 5.5% | No | No |
 JM
Jamaica
|
Worldwide | 30.0% | 30.0% | 25.0% | 15.0% | — | 3.0% | No | No |
 MQ
Martinique
|
Worldwide | 45.0% | 45.0% | 25.0% | 8.5% | 30.0% | 22.0% | No | No |
 MX
Mexico
|
Worldwide | 35.0% | 35.0% | 30.0% | 16.0% | 10.0% | 2.8% | No | No |
 MS
Montserrat
|
Worldwide | 30.0% | 30.0% | 30.0% | — | — | 5.0% | No | No |
 NI
Nicaragua
|
Territorial | 30.0% | 30.0% | 30.0% | 15.0% | 10.0% | 7.0% | No | No |
 PA
Panama
|
Territorial | 25.0% | 25.0% | 25.0% | 7.0% | 10.0% | 9.8% | No | No |
 PR
Puerto Rico
|
Worldwide | 33.0% | 33.0% | 37.5% | 11.5% | 15.0% | 7.7% | No | Yes |
 BL
Saint Barthelemy
|
None | 0.0% | 0.0% | 0.0% | — | — | — | No | No |
 KN
Saint Kitts and Nevis
|
None | 0.0% | 0.0% | 33.0% | 17.0% | — | 5.0% | No | No |
 LC
Saint Lucia
|
Worldwide | 30.0% | 30.0% | 30.0% | 12.5% | — | 5.0% | No | No |
 MF
Saint Martin
|
Worldwide | 40.0% | 40.0% | 20.0% | — | — | — | No | No |
 PM
Saint Pierre and Miquelon
|
Worldwide | 45.0% | 45.0% | 25.0% | — | — | — | No | No |
 VC
Saint Vincent and the Grenadines
|
Worldwide | 30.0% | 30.0% | 30.0% | 16.0% | — | 5.0% | No | No |
 SX
Sint Maarten
|
Worldwide | 47.5% | 47.5% | 30.0% | 5.0% | — | 13.5% | No | No |
 TT
Trinidad and Tobago
|
Worldwide | 30.0% | 30.0% | 30.0% | 12.5% | — | 4.0% | No | No |
 TC
Turks and Caicos
|
None | 0.0% | 0.0% | 0.0% | — | — | 8.4% | No | No |
 US
United States
|
Citizenship based | 37.0% | 37.0% | 21.0% | — | 20.0% | 7.7% | No | No |
 VI
US Virgin Islands
|
Worldwide | 37.0% | 37.0% | 21.0% | — | 20.0% | 7.7% | No | No |
-
AI
AnguillaNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 13.0%
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
AG
Antigua and BarbudaNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- 3.0%
- Non-dom
- No
- Nomad
- Yes
-
AW
ArubaWorldwide
- PIT
- 52.0%
- Eff. PIT
- 52.0%
- CIT
- 25.0%
- VAT
- 7.0%
- CGT
- —
- SS (EE)
- 11.0%
- Non-dom
- No
- Nomad
- No
-
BS
BahamasNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- 4.7%
- Non-dom
- No
- Nomad
- No
-
BB
BarbadosWorldwide
- PIT
- 28.5%
- Eff. PIT
- 28.5%
- CIT
- 9.0%
- VAT
- 17.5%
- CGT
- —
- SS (EE)
- 11.1%
- Non-dom
- No
- Nomad
- Yes
-
BZ
BelizeTerritorial
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 12.5%
- CGT
- —
- SS (EE)
- 3.5%
- Non-dom
- No
- Nomad
- No
-
BM
BermudaNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 15.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 6.0%
- Non-dom
- No
- Nomad
- No
-
BQ
BonaireWorldwide
- PIT
- 35.4%
- Eff. PIT
- 35.4%
- CIT
- 25.8%
- VAT
- 8.0%
- CGT
- —
- SS (EE)
- 13.6%
- Non-dom
- No
- Nomad
- No
-
VG
British Virgin IslandsNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 4.5%
- Non-dom
- No
- Nomad
- No
-
CA
CanadaWorldwide
- PIT
- 33.0%
- Eff. PIT
- 53.5%
- CIT
- 15.0%
- VAT
- 5.0%
- CGT
- 26.8%
- SS (EE)
- 6.0%
- Non-dom
- No
- Nomad
- No
-
KY
Cayman IslandsNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
CR
Costa RicaTerritorial
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 30.0%
- VAT
- 13.0%
- CGT
- 15.0%
- SS (EE)
- 10.7%
- Non-dom
- No
- Nomad
- No
-
CU
CubaWorldwide
- PIT
- 50.0%
- Eff. PIT
- 50.0%
- CIT
- 35.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
CW
CuracaoWorldwide
- PIT
- 48.3%
- Eff. PIT
- 48.3%
- CIT
- 22.0%
- VAT
- 9.0%
- CGT
- —
- SS (EE)
- 12.4%
- Non-dom
- No
- Nomad
- No
-
DM
DominicaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- 3.8%
- Non-dom
- No
- Nomad
- No
-
DO
Dominican RepublicWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 27.0%
- VAT
- 18.0%
- CGT
- 27.0%
- SS (EE)
- 5.9%
- Non-dom
- No
- Nomad
- No
-
SV
El SalvadorWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 13.0%
- CGT
- 10.0%
- SS (EE)
- 7.3%
- Non-dom
- No
- Nomad
- No
-
GL
GreenlandWorldwide
- PIT
- 44.0%
- Eff. PIT
- 44.0%
- CIT
- 25.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 11.0%
- Non-dom
- No
- Nomad
- No
-
GD
GrenadaTerritorial
- PIT
- 28.0%
- Eff. PIT
- 28.0%
- CIT
- 28.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
GP
GuadeloupeWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- 30.0%
- SS (EE)
- 22.0%
- Non-dom
- No
- Nomad
- No
-
GT
GuatemalaTerritorial
- PIT
- 7.0%
- Eff. PIT
- 7.0%
- CIT
- 25.0%
- VAT
- 12.0%
- CGT
- 10.0%
- SS (EE)
- 4.8%
- Non-dom
- No
- Nomad
- No
-
HT
HaitiWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- 3.0%
- Non-dom
- No
- Nomad
- No
-
HN
HondurasTerritorial
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- 10.0%
- SS (EE)
- 5.5%
- Non-dom
- No
- Nomad
- No
-
JM
JamaicaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- 3.0%
- Non-dom
- No
- Nomad
- No
-
MQ
MartiniqueWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- 30.0%
- SS (EE)
- 22.0%
- Non-dom
- No
- Nomad
- No
-
MX
MexicoWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 30.0%
- VAT
- 16.0%
- CGT
- 10.0%
- SS (EE)
- 2.8%
- Non-dom
- No
- Nomad
- No
-
MS
MontserratWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
NI
NicaraguaTerritorial
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 15.0%
- CGT
- 10.0%
- SS (EE)
- 7.0%
- Non-dom
- No
- Nomad
- No
-
PA
PanamaTerritorial
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 7.0%
- CGT
- 10.0%
- SS (EE)
- 9.8%
- Non-dom
- No
- Nomad
- No
-
PR
Puerto RicoWorldwide
- PIT
- 33.0%
- Eff. PIT
- 33.0%
- CIT
- 37.5%
- VAT
- 11.5%
- CGT
- 15.0%
- SS (EE)
- 7.7%
- Non-dom
- No
- Nomad
- Yes
-
BL
Saint BarthelemyNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
KN
Saint Kitts and NevisNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 33.0%
- VAT
- 17.0%
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
LC
Saint LuciaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 12.5%
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
MF
Saint MartinWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 20.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
PM
Saint Pierre and MiquelonWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
VC
Saint Vincent and the GrenadinesWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- 5.0%
- Non-dom
- No
- Nomad
- No
-
SX
Sint MaartenWorldwide
- PIT
- 47.5%
- Eff. PIT
- 47.5%
- CIT
- 30.0%
- VAT
- 5.0%
- CGT
- —
- SS (EE)
- 13.5%
- Non-dom
- No
- Nomad
- No
-
TT
Trinidad and TobagoWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 12.5%
- CGT
- —
- SS (EE)
- 4.0%
- Non-dom
- No
- Nomad
- No
-
TC
Turks and CaicosNone
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 0.0%
- VAT
- —
- CGT
- —
- SS (EE)
- 8.4%
- Non-dom
- No
- Nomad
- No
-
US
United StatesCitizenship based
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 21.0%
- VAT
- —
- CGT
- 20.0%
- SS (EE)
- 7.7%
- Non-dom
- No
- Nomad
- No
-
VI
US Virgin IslandsWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 21.0%
- VAT
- —
- CGT
- 20.0%
- SS (EE)
- 7.7%
- Non-dom
- No
- Nomad
- No