Nomad Watch

Tax rates by country

Income, corporate, sales and capital gains tax across 40 countries

Territorial tax countries

Tax rates by country
Country System PIT Eff. PIT CIT VAT CGT SS (EE) Non-dom Nomad
BZ Belize Territorial 25.0% 25.0% 25.0% 12.5% — 3.5% No No
BO Bolivia Territorial 13.0% 13.0% 25.0% 13.0% — 12.7% No No
BN Brunei Territorial 0.0% 0.0% 18.5% 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
DJ Djibouti Territorial 30.0% 30.0% 25.0% 10.0% — — No No
TL East Timor Territorial 10.0% 10.0% 10.0% — — — No No
PF French Polynesia Territorial 40.0% 40.0% 25.0% 16.0% — — No No
GE Georgia Territorial 20.0% 20.0% 15.0% 18.0% 20.0% 2.0% No Yes
GI Gibraltar Territorial 28.0% 28.0% 15.0% — 0.0% — No No
GD Grenada Territorial 28.0% 28.0% 28.0% 15.0% — 5.0% No No
GT Guatemala Territorial 7.0% 7.0% 25.0% 12.0% 10.0% 4.8% No No
GG Guernsey Territorial 20.0% 20.0% 0.0% — 0.0% — No No
HN Honduras Territorial 25.0% 25.0% 25.0% 15.0% 10.0% 5.5% No No
HK Hong Kong Territorial 17.0% 16.0% 16.5% 0.0% 0.0% 5.0% No No
IQ Iraq Territorial 15.0% 15.0% 15.0% 0.0% 0.0% — No No
LB Lebanon Territorial 25.0% 25.0% 17.0% 11.0% 10.0% — No No
LY Libya Territorial 20.0% 20.0% 20.0% 0.0% — — No No
MO Macau Territorial 12.0% 12.0% 12.0% 0.0% 0.0% 1.5% No No
MY Malaysia Territorial 30.0% 30.0% 24.0% 8.0% 10.0% 11.0% No No
MH Marshall Islands Territorial 12.0% 12.0% 3.0% — — — No No
FM Micronesia Territorial 10.0% 10.0% 21.0% 5.0% — — No No
NC New Caledonia Territorial 40.0% 40.0% 30.0% 11.0% — — No No
NI Nicaragua Territorial 30.0% 30.0% 30.0% 15.0% 10.0% 7.0% No No
KP North Korea Territorial 0.0% 0.0% 25.0% 0.0% 0.0% — No No
OM Oman Territorial 0.0% 0.0% 15.0% 5.0% 0.0% 7.0% No No
PW Palau Territorial 12.0% 12.0% 4.0% 10.0% — — No No
PS Palestine Territorial 15.0% 15.0% 15.0% 16.0% 0.0% — No No
PA Panama Territorial 25.0% 25.0% 25.0% 7.0% 10.0% 9.8% No No
PY Paraguay Territorial 10.0% 10.0% 10.0% 10.0% 8.0% 9.0% No No
QA Qatar Territorial 0.0% 0.0% 10.0% 0.0% 0.0% 5.0% No No
ST São Tomé and Príncipe Territorial 15.0% 15.0% 25.0% 15.0% — — No No
SA Saudi Arabia Territorial 0.0% 0.0% 20.0% 15.0% 0.0% 9.8% No No
SC Seychelles Territorial 15.0% 15.0% 25.0% 15.0% 0.0% 0.0% No No
SG Singapore Territorial 24.0% 24.0% 17.0% 9.0% 0.0% 20.0% No No
SO Somalia Territorial 0.0% 0.0% 10.0% 5.0% — — No No
SS South Sudan Territorial 20.0% 20.0% 25.0% 18.0% — — No No
SY Syria Territorial 22.0% 22.0% 15.0% 0.0% 0.0% — No No
AE United Arab Emirates Territorial 0.0% 0.0% 9.0% 5.0% 0.0% 5.0% No No
UY Uruguay Territorial 36.0% 36.0% 25.0% 22.0% 12.0% 18.1% Yes No
YE Yemen Territorial 20.0% 20.0% 20.0% 5.0% 0.0% — No No
PIT = top personal income tax rate · Eff. PIT = effective top rate · CIT = corporate tax · CGT = capital gains tax · SS (EE) = employee social security.