Tax rates by country
Income, corporate, sales and capital gains tax across 40 countries
Territorial tax countries
| Country | System | PIT | Eff. PIT | CIT | VAT | CGT | SS (EE) | Non-dom | Nomad |
|---|---|---|---|---|---|---|---|---|---|
|
|
Territorial | 25.0% | 25.0% | 25.0% | 12.5% | — | 3.5% | No | No |
|
|
Territorial | 13.0% | 13.0% | 25.0% | 13.0% | — | 12.7% | No | No |
|
|
Territorial | 0.0% | 0.0% | 18.5% | 0.0% | 0.0% | 5.0% | No | No |
|
|
Territorial | 25.0% | 25.0% | 30.0% | 13.0% | 15.0% | 10.7% | No | No |
|
|
Territorial | 30.0% | 30.0% | 25.0% | 10.0% | — | — | No | No |
|
|
Territorial | 10.0% | 10.0% | 10.0% | — | — | — | No | No |
|
|
Territorial | 40.0% | 40.0% | 25.0% | 16.0% | — | — | No | No |
|
|
Territorial | 20.0% | 20.0% | 15.0% | 18.0% | 20.0% | 2.0% | No | Yes |
|
|
Territorial | 28.0% | 28.0% | 15.0% | — | 0.0% | — | No | No |
|
|
Territorial | 28.0% | 28.0% | 28.0% | 15.0% | — | 5.0% | No | No |
|
|
Territorial | 7.0% | 7.0% | 25.0% | 12.0% | 10.0% | 4.8% | No | No |
|
|
Territorial | 20.0% | 20.0% | 0.0% | — | 0.0% | — | No | No |
|
|
Territorial | 25.0% | 25.0% | 25.0% | 15.0% | 10.0% | 5.5% | No | No |
|
|
Territorial | 17.0% | 16.0% | 16.5% | 0.0% | 0.0% | 5.0% | No | No |
|
|
Territorial | 15.0% | 15.0% | 15.0% | 0.0% | 0.0% | — | No | No |
|
|
Territorial | 25.0% | 25.0% | 17.0% | 11.0% | 10.0% | — | No | No |
|
|
Territorial | 20.0% | 20.0% | 20.0% | 0.0% | — | — | 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 |
|
|
Territorial | 12.0% | 12.0% | 3.0% | — | — | — | No | No |
|
|
Territorial | 10.0% | 10.0% | 21.0% | 5.0% | — | — | No | No |
|
|
Territorial | 40.0% | 40.0% | 30.0% | 11.0% | — | — | No | No |
|
|
Territorial | 30.0% | 30.0% | 30.0% | 15.0% | 10.0% | 7.0% | 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 |
|
|
Territorial | 12.0% | 12.0% | 4.0% | 10.0% | — | — | No | No |
|
|
Territorial | 15.0% | 15.0% | 15.0% | 16.0% | 0.0% | — | No | No |
|
|
Territorial | 25.0% | 25.0% | 25.0% | 7.0% | 10.0% | 9.8% | No | No |
|
|
Territorial | 10.0% | 10.0% | 10.0% | 10.0% | 8.0% | 9.0% | No | No |
|
|
Territorial | 0.0% | 0.0% | 10.0% | 0.0% | 0.0% | 5.0% | No | No |
|
|
Territorial | 15.0% | 15.0% | 25.0% | 15.0% | — | — | No | No |
|
|
Territorial | 0.0% | 0.0% | 20.0% | 15.0% | 0.0% | 9.8% | No | No |
|
|
Territorial | 15.0% | 15.0% | 25.0% | 15.0% | 0.0% | 0.0% | No | No |
|
|
Territorial | 24.0% | 24.0% | 17.0% | 9.0% | 0.0% | 20.0% | No | No |
|
|
Territorial | 0.0% | 0.0% | 10.0% | 5.0% | — | — | No | No |
|
|
Territorial | 20.0% | 20.0% | 25.0% | 18.0% | — | — | No | No |
|
|
Territorial | 22.0% | 22.0% | 15.0% | 0.0% | 0.0% | — | No | No |
|
|
Territorial | 0.0% | 0.0% | 9.0% | 5.0% | 0.0% | 5.0% | No | No |
|
|
Territorial | 36.0% | 36.0% | 25.0% | 22.0% | 12.0% | 18.1% | Yes | No |
|
|
Territorial | 20.0% | 20.0% | 20.0% | 5.0% | 0.0% | — | No | No |
-
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
-
BO BoliviaTerritorial
- PIT
- 13.0%
- Eff. PIT
- 13.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- —
- SS (EE)
- 12.7%
- 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
-
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
-
DJ DjiboutiTerritorial
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 25.0%
- VAT
- 10.0%
- 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
-
PF French PolynesiaTerritorial
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 25.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- 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
-
GI GibraltarTerritorial
- PIT
- 28.0%
- Eff. PIT
- 28.0%
- CIT
- 15.0%
- VAT
- —
- CGT
- 0.0%
- SS (EE)
- —
- 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
-
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
-
GG GuernseyTerritorial
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 0.0%
- VAT
- —
- CGT
- 0.0%
- SS (EE)
- —
- 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
-
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
-
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
-
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
-
LY LibyaTerritorial
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 20.0%
- VAT
- 0.0%
- CGT
- —
- 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
-
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
-
NC New CaledoniaTerritorial
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 30.0%
- VAT
- 11.0%
- CGT
- —
- SS (EE)
- —
- 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
-
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
-
PW PalauTerritorial
- PIT
- 12.0%
- Eff. PIT
- 12.0%
- CIT
- 4.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- 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
-
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
-
PY ParaguayTerritorial
- PIT
- 10.0%
- Eff. PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 10.0%
- CGT
- 8.0%
- SS (EE)
- 9.0%
- 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
-
ST São Tomé and PríncipeTerritorial
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- 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
-
SC SeychellesTerritorial
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- 0.0%
- SS (EE)
- 0.0%
- 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
-
SO SomaliaTerritorial
- PIT
- 0.0%
- Eff. PIT
- 0.0%
- CIT
- 10.0%
- VAT
- 5.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
SS South SudanTerritorial
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 25.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- 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
-
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
-
UY UruguayTerritorial
- PIT
- 36.0%
- Eff. PIT
- 36.0%
- CIT
- 25.0%
- VAT
- 22.0%
- CGT
- 12.0%
- SS (EE)
- 18.1%
- Non-dom
- Yes
- 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