Tax rates by country
Income, corporate, sales and capital gains tax across 27 countries
All countries in Oceania
| Country | System | PIT | Eff. PIT | CIT | VAT | CGT | SS (EE) | Non-dom | Nomad |
|---|---|---|---|---|---|---|---|---|---|
|
|
Worldwide | 37.0% | 37.0% | 21.0% | — | — | — | No | No |
|
|
Worldwide | 45.0% | 47.0% | 30.0% | 10.0% | 22.5% | 0.0% | No | No |
|
|
Worldwide | 30.0% | 30.0% | 20.0% | 15.0% | — | — | No | No |
|
|
Territorial | 10.0% | 10.0% | 10.0% | — | — | — | No | No |
|
|
Worldwide | 20.0% | 20.0% | 20.0% | 15.0% | — | — | No | No |
|
|
Territorial | 40.0% | 40.0% | 25.0% | 16.0% | — | — | No | No |
|
|
Worldwide | 37.0% | 37.0% | 21.0% | 4.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 35.0% | — | — | — | No | No |
|
|
Territorial | 12.0% | 12.0% | 3.0% | — | — | — | No | No |
|
|
Territorial | 10.0% | 10.0% | 21.0% | 5.0% | — | — | No | No |
|
|
None | — | — | 25.0% | — | — | — | No | No |
|
|
Territorial | 40.0% | 40.0% | 30.0% | 11.0% | — | — | No | No |
|
|
Worldwide | 39.0% | 39.0% | 28.0% | 15.0% | 0.0% | 1.7% | Yes | No |
|
|
None | — | — | — | 12.5% | — | — | No | No |
|
|
Worldwide | 45.0% | 45.0% | 30.0% | 10.0% | — | — | No | No |
|
|
Worldwide | 37.0% | 37.0% | 21.0% | — | — | — | No | No |
|
|
Territorial | 12.0% | 12.0% | 4.0% | 10.0% | — | — | No | No |
|
|
Worldwide | 42.0% | 42.0% | 30.0% | 10.0% | — | — | No | No |
|
|
None | — | — | — | — | — | — | No | No |
|
|
Worldwide | 27.0% | 27.0% | 27.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 40.0% | 40.0% | 30.0% | 10.0% | — | — | No | No |
|
|
None | — | — | — | — | — | — | No | No |
|
|
Worldwide | 20.0% | 20.0% | 25.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | — | — | — | No | No |
|
|
None | — | — | — | — | — | — | No | No |
|
|
None | — | — | — | 15.0% | — | — | No | No |
|
|
None | — | — | — | — | — | — | No | No |
-
AS American SamoaWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 21.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
AU AustraliaWorldwide
- PIT
- 45.0%
- Eff. PIT
- 47.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- 22.5%
- SS (EE)
- 0.0%
- Non-dom
- No
- Nomad
- No
-
CK Cook IslandsWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 20.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TL East TimorTerritorial
- PIT
- 10.0%
- Eff. PIT
- 10.0%
- CIT
- 10.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
FJ FijiWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 20.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
PF French PolynesiaTerritorial
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 25.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
GU GuamWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 21.0%
- VAT
- 4.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
KI KiribatiWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 35.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MH Marshall IslandsTerritorial
- PIT
- 12.0%
- Eff. PIT
- 12.0%
- CIT
- 3.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
FM MicronesiaTerritorial
- PIT
- 10.0%
- Eff. PIT
- 10.0%
- CIT
- 21.0%
- VAT
- 5.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NR NauruNone
- PIT
- —
- Eff. PIT
- —
- CIT
- 25.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NC New CaledoniaTerritorial
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 30.0%
- VAT
- 11.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NZ New ZealandWorldwide
- PIT
- 39.0%
- Eff. PIT
- 39.0%
- CIT
- 28.0%
- VAT
- 15.0%
- CGT
- 0.0%
- SS (EE)
- 1.7%
- Non-dom
- Yes
- Nomad
- No
-
NU NiueNone
- PIT
- —
- Eff. PIT
- —
- CIT
- —
- VAT
- 12.5%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NF Norfolk IslandWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MP Northern Mariana IslandsWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 21.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
PW PalauTerritorial
- PIT
- 12.0%
- Eff. PIT
- 12.0%
- CIT
- 4.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
PG Papua New GuineaWorldwide
- PIT
- 42.0%
- Eff. PIT
- 42.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
PN Pitcairn IslandsNone
- PIT
- —
- Eff. PIT
- —
- CIT
- —
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
WS SamoaWorldwide
- PIT
- 27.0%
- Eff. PIT
- 27.0%
- CIT
- 27.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
SB Solomon IslandsWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 30.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TK TokelauNone
- PIT
- —
- Eff. PIT
- —
- CIT
- —
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TO TongaWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TV TuvaluWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
UM United States Minor Outlying IslandsNone
- PIT
- —
- Eff. PIT
- —
- CIT
- —
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
VU VanuatuNone
- PIT
- —
- Eff. PIT
- —
- CIT
- —
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
WF Wallis and FutunaNone
- PIT
- —
- Eff. PIT
- —
- CIT
- —
- VAT
- —
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No