List of countries by tax rates

From Wikipedia, the free encyclopedia - View original article

 
  (Redirected from Tax rates around the world)
Jump to: navigation, search

Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. The graph below gives an indication by rank of some raw indicators.


Contents

List

This is a list of tax rates around the world. It focuses on three types of taxes: corporate taxes, individual taxes and sales taxes (Value Added Taxes (VAT) and Goods and Services Taxes (GST)). Some other taxes (for instance property tax, substantial in many countries, such as USA) are not shown here. The table is not intended to represent the true tax burden to either the corporation or the individual in the listed country. Note that no distinction is made between "true" taxes, that pay for the government's general budget, and fees paid for specific social benefits such as health insurance or retirement pay. The ways these benefits are paid and defined vary by country, and the benefits paid for also vary by country.

Country/RegionCorporateIndividual (min)Individual (max)Payroll tax (usually reduces taxable income)VAT / GST / SalesPrimary tax articles
 Afghanistan[1]20%70002000000000000002% to 5%[2]Taxation in Afghanistan
 Albania[1]10%700120000000000000020%[3]Tax system in Albania
 Algeria[4]19%0%35%700117000000000000017%[5] or 14% or 7%[6]Taxation in Algeria
 Andorra[citation needed]10%[7]0%0%N/A70004500000000000004.5% or 1%[8]Taxation in Andorra
 Angola[1]35%1%42.75%700110000000000000010%[9]Taxation in Angola
 Argentina35%9%35%700121000000000000021%[10]Taxation in Argentina
 Armenia[1]20%700120000000000000020%[11]Taxation in Armenia
 Aruba[1]28%Taxation in Aruba
 Australia[12]30%0%45%

1.5% (Medicare levy)

4.75-6% (state)[13]700110000000000000010% GST (0% on essential items)[14]
 Austria[1]25%21%50%700120000000000000020%[15]Taxation in Austria
 Azerbaijan[16]20%14%25%700118000000000000018%[17]Taxation in Azerbaijan
 Bahamas[18]0%0%0%3.9% by employee, 5.9% by employer[19]0%Taxation in The Bahamas
 Bangladesh[4]0–45%0%25%700115000000000000015%[20]Taxation in Bangladesh
 Barbados[21]25%25%35%700115000000000000015%[22] (hotel accommodation 7.5%)Taxation in Barbados
 Belarus[4]18%12%12%35%700120000000000000020%[23] or 10%Taxation in Belarus
 Belgium[1]33.99%25%50%700121000000000000021%[24] (6% for essential and selected goods)Taxation in Belgium
 Benin[citation needed]35%35%700118000000000000018%[25]Taxation in Benin
 Bhutan0%25%[26]Taxation in Bhutan
 Bolivia25% (IUE: on profits) – 3% (IT: income resulting from transactions)0%13%13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired)700113000000000000013%[27] (VAT) – multiple rates (ICE: Consumption of specific products)Taxation in Bolivia
 Bosnia and Herzegovina10% FBiH, 10% RS[28]5% FBiH, 0–15% RS[28]33.76% FBiH, 42–57% RS[28]700117000000000000017% FBiH and RS[28][29]Taxation in Bosnia
 Botswana15% (plus 10% surcharge)25%700112000000000000012%[30]Taxation in Botswana
 Brazil[1]34%0%27.5%31%700117000000000000017% to 25%[31]Taxation in Brazil
 Brunei23.5%0%0%N/A[32]Taxation in Brunei
 Bulgaria10%10%700120000000000000020%[33]Taxation in Bulgaria
 Burkina Faso10–30%2%30%700118000000000000018%[34]Taxation in Burkina Faso
 Burundi[35]35%35%N/A700118000000000000018%[36]Taxation in Burundi
 Cambodia700110000000000000010%[37]Taxation in Cambodia
 Cameroon[4]38.5%10%35%700119250000000000019.25%Taxation in Cameroon
 Canada[38]16%–31% (11%–15% federal + 5%–16% provincial)0% (0% federal + 0% provincial)20%-54.75% (15%-29% federal [39] 5%-25.75% provincial [40])6.73% (4.95% CPP + 1.78% Employment Insurance EI)70005000000000000005% (Federal GST) with exemptions for small-businesses [41]

0–10%(PST)[42]

Taxation in Canada
 Cape Verde700115000000000000015%[43]Taxation in Cape Verde
 Central African Republic700119000000000000019%[44]Taxation in Central African Republic
 Chile[45]18.5% (on profit withdrawals)0%40%10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit)700119000000000000019%[46]Taxation in Chile
 China[1]25%5%45%700117000000000000017% with many exceptions[47]Tax system in China
 Colombia[4]33%0%33%700116000000000000016%[48]Taxation in Colombia
 Costa Rica30% (10% or 20% for small businesses)0%25%9% social security charge.13%[49]Taxation in Costa Rica
 Croatia[4]20%12%40%37.2% (nationwide)[50]
0–18% (local)
700125000000000000025%[51] (0% on books and some foods)Taxation in Croatia
 Cuba[4]30%10%50%70002500000000000002.5% to 20%[52]Taxation in Cuba
 Cyprus[1]10%0%35%6.8%700117000000000000017%[53] (5% or 0% for certain goods)Taxation in Cyprus
 Czech Republic[1]19%15%47.5%700121000000000000021%[54] or 15% (certain goods)Taxation in Czech Republic
 Denmark[55]25%36.56%[56]59.5%[56]8%700125000000000000025%Taxation in Denmark
 Dominican Republic29%0%25%10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit)16% [57]Taxation in Dominican Republic
 Egypt[58]20%10%20%N/A700110000000000000010% (standard), 25% (luxury goods), 0% (exports)[59]Taxation in Egypt
 El Salvador25/30%0%30%700113000000000000013%Taxation in El Salvador
 Estonia[1]0% on profit retained in company; flat 21% when earned profit is distributed to shareholders21%21%33%700120000000000000020% or 9%Taxation in Estonia
 Finland[1]26%6.5% national

16% municipal

30% national

21% municipal

700124000000000000024%
13% (food and fodder)
9% (e.g. accommodation and culture)
Taxation in Finland
 France[1]33.33%0%75% (income tax)66%700119600000000000019.6% or 7% or 5.5% or 2.1%Taxation in France
 Gabon35%5%35%2.6%700118000000000000018%Taxation in Gabon
 Germany29.8% (average)0%45%41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment)700119000000000000019% or 7% (e.g. food)Taxation in Germany
 Georgia[4]15%20%700118000000000000018%Taxation in Georgia
 Gibraltar10%17%40%N/A0%Taxation in Gibraltar
 Greece22/25%0%45%44%700123000000000000023%[60] or 11%Taxation in Greece
 Guatemala[4]5% of Revenue or
31% of Net Income
5%7%17.5% (Social Security, Recreation and Technical Training Institutes)700112000000000000012%Taxation in Guatemala
 Guyana[61]30%/40%/45%33⅓%700116000000000000016% or 0%Taxation in Guyana
 Hong Kong[62]16.5%0%15%5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income [63]N/A
 Hungary10% and 19%16% and 20.32% (2012)36.5% (2011)700127000000000000027%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.)Taxation in Hungary
 Iceland[4]20%0%46%6%700125500000000000025.5% or 7%

Taxation in Iceland

 India30%[64]0%33%2%–12.5%5.5% - 14.5%
 Indonesia25% starting FY 20105%30%700110000000000000010%Taxation in Indonesia
 Iran25%0%35%15–35%1.5-700110000000000000010% depending on itemTaxation in Iran
 Ireland12.5%/25%/10%0%41%0-11%700123000000000000023% Goods
9%-13.5% Services
0% certain items of food
 Israel24%14.5%46%700117000000000000017%Taxation in Israel
 Italy31.4%23%43%700121000000000000021% or 10% or 4% (food, books)Taxation in Italy
 Jamaica33.3%0%25%25%700117500000000000017.5%Taxation in Jamaica
 Japan[1]40.69%5%50% (40% national + 10% local)25.63%70005000000000000005% (consumption)Taxation in Japan
 Jordan[4]14/24/30%0%14%700116000000000000016% (GST)Taxation in Jordan
 Kazakhstan[4]17.5%, 15%(2011-)10%11%700112000000000000012%Taxation in Kazakhstan
 South Korea[4]10%,20%,22%6%38%700110000000000000010%Taxation in South Korea
 Latvia[65]15%23%35.09% (11% by the employee)700121000000000000021%[66]Taxation in Latvia
 Lebanon[4]15/4-21%2%20%700110000000000000010%Taxation in Lebanon
 Liechtenstein[67][68]12.5%1.2%17.82%11.6%3.6-7.6%, (lodging services additional 2.4%)

Taxation in Liechtenstein

 Lithuania[citation needed]15%0%15%39.98%700121000000000000021%Taxation in Lithuania
 Luxembourg29.63%6%40% [69] + 12.45% social security charges [70]700115000000000000015%Taxation in Luxemburg
 Macau[1]12%Taxation in Macau
 Macedonia[1]10%10%18% or 5%Taxation in Macedonia
 Malaysia[1]25%0%26%2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdfTaxation in Malaysia
 Maldives[71]0-15%[72]6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[73]Taxation in Maldives
 Malta0-6.25% effective tax rate due to imputation system,following credits & refunds[74]0%35%700118000000000000018%Taxation in Malta
 Mauritius15%15%700115000000000000015%Taxation in Mauritius
 Mexico[1]28%3–29%35%700116000000000000016%Taxation in Mexico
 MonacoCompanies do not pay any direct tax on their profits. However, if more than 25% of a company's turnover is generated outside of Monaco, then the company is subject to a 33.33%, after various allowable deductions, this results in an effective corporate tax rate of under 6%.[75][76][77]0% [78]The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, and the employee pays a further 10%-14% (averaging 13%).[76]5.5 - 19.6% [79]Taxation in Monaco
 Montenegro9%[citation needed]15%[citation needed]700117000000000000017%[citation needed]Taxation in Montenegro
 Morocco30%[citation needed]0%38%[citation needed]700120000000000000020%[citation needed]Taxation in Morocco
 Nepal5%10%25%[80]700113000000000000013%[81]Taxation in Nepal
 Netherlands20/25%0%52%700121000000000000021% (6% for essential and selected goods)
 New Zealand28%10.5%33%[82]700115000000000000015% GST
 New Caledonia[83]30%0%25% on local income of non-residents

40%[84]

N/A
 Norway[85]28%0%47.8%0–14.1%700125000000000000025% or 15% (food and drink in shops) or 8% (transportation, cineam, hotel rooms)Taxation in Norway
 Pakistan35%7.5%35%700116000000000000016%[86] (GST)Taxation in Pakistan
 Palestine15%[citation needed]5%15%5-15%[citation needed]700114500000000000014.5% (VAT)Taxation in Palestine
 Panama[4]30%0%27%70007000000000000007% or 0%Taxation in Panama
 Peru[4]30%0%30%9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers)700118000000000000018% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)Taxation in Peru
 Philippines30%5%32%700112000000000000012% or 7% or 0%

(in some cases, foreign investors are zero-rated)

Taxation in Philippines
 Poland[1]19%0%32% (or optional 19% flat rate for self-employed)41.11%700123000000000000023% or 8% or 5%Taxation in Poland
 Portugal[1]25%0%54%23.75%Normal: 700123000000000000023% Intermediate: 13% Reduced: 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
 Qatar[1]10% (different rates for companies operating in the oil/gas sector). Qatari partners are not required to pay any tax on their share of profits.0%0%0%Taxation in Qatar
 Romania16%16%45.15%700124000000000000024% or 9% (medicines, books, newspapers, hotel ...), or 4%[4]Taxation in Romania
 Russia[1]20% (13% for SME, 0% for education and healthcare industries)13%13%34% (10% for SME, 14% for IT industry) before annual salary exceeds 415k RUB, 8% thereafter0-700118000000000000018% (reduced rates for certain goods, no VAT for SME except for imports activities)Taxation in Russia
 Saudi Arabia[87]20% (higher for oil/gas)0% (foreigners)
Zakat (natives)
0% (foreigners)
Zakat (natives)
11% Social security50000000000000000000%Taxation in Saudi Arabia
 Senegal[4]25%0%50%700120000000000000020%Taxation in Senegal
 Serbia[88]15%[89]12%20%35.8%[90]20%[91] or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
 Singapore17%[92]3.5%20%70007000000000000007% (GST)
 Slovakia23%[93]0%25%[94]30% tax including mandatory social security tax and health care tax700120000000000000020%[citation needed] 10% on medication and booksTaxation in Slovakia
 Slovenia[1]20% (2012:18%, 2013:17%, 2014:16%, 2015+:15%)16%41%0% (abolished)700120000000000000020% or 8.5%Taxation in Slovenia
 South Africa28%[95]0%40%700114000000000000014%Taxation in South Africa
 Spain[1]25–30%0%52%700121000000000000021% or 10% or 4%Taxation in Spain
 Sri Lanka[1]0-35%0%35%0% or 12%Taxation in Sri Lanka
 Sweden22% [96]0%57%[97][98]31.42%[99]700125000000000000025% or 12% or 6%[100]Taxation in Sweden
 Switzerland[4]13–25%0%13.2% (federal)70008000000000000008.0% or 3.8% or 2.5%Taxation in Switzerland
 Syria[4]10–45%5%15%Taxation in Syria
 Taiwan[1]17%[101]6%40%70005000000000000005%Taxation in the Republic of China
 Tanzania30%15%30%Taxation in Tanzania
 Thailand[1]23% (20% from FY2013 onward)5%37%70007000000000000007%Taxation in Thailand
 Tunisia[4]30%0%35%700118000000000000018% or 12% or 6%Taxation in Tunisia
 Turkey[1]20%15%35%35–40%700118000000000000018%[102]Taxation in Turkey
 Ukraine[4]25% (16% from April 1, 2014)15%33.2% - 34.7% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month)700120000000000000020% (17% from January 1, 2014)Taxation in Ukraine
 United Arab Emirates[4]N/A0%[103]0%[103]N/ATaxation in United Arab Emirates
 United Kingdom[104]20%-24% (decrease to 21% in 2014)[105]0%50%[106]0%–12% (individual) 0-13.8% (employer) (National Insurance)700120000000000000020% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[107]
Taxation in the United Kingdom
 United States[108][109][110][111][112][113][114]0–35% (federal)
0–12% (states)
0% (federal)
0% (states)
39.6% (federal)
0-13% (states)
2.9-15.3% (federal)
0-2%[citation needed] (states)
50000000000000000000-10.25% (states and local)
 Uruguay[4]30%0%25%700122000000000000022%Taxation in Uruguay
 Uzbekistan[4]9%5%22%0–700120000000000000020%Taxation in Uzbekistan
 Venezuela[4]15/22/34%6%34%8–10%/700112000000000000012%Taxation in Venezuela
 Vietnam[1]25%5%35%[115]700110000000000000010%Taxation in Vietnam
 British Virgin IslandsN/A0%0%10–14%N/ATaxation in the British Virgin Islands
 Zambia35%10%30%700117500000000000017.5%Taxation in Zambia

See also

References

  1. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad "Revision, skat og rådgivning | KPMG | DK". Kpmg.dk. Retrieved 2013-02-04. 
  2. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  3. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  4. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z "FITA". FITA. Retrieved 2013-02-04. 
  5. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  6. ^ "Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information". Fita.org. Retrieved 2013-02-04. 
  7. ^ http://www.guardian.co.uk/world/2011/dec/27/andorra-financial-crisis-tax
  8. ^ http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html
  9. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  10. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  11. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  12. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu[dead link]
  13. ^ "Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)". Nswbusinesschamber.com.au. Retrieved 2013-02-04. 
  14. ^ "GST in Australia". Gstaustralia.com.au. 2000-07-01. Retrieved 2013-02-04. 
  15. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  16. ^ "Taxes rates in Azerbaijan". Taxes.gov.az. Retrieved 2013-02-04. 
  17. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  18. ^ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04. 
  19. ^ "Contributions Table". The National Insurance Board of The Commonwealth of The Bahamas. 2010-05-11. Retrieved 2011-12-22. 
  20. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  21. ^ Income Tax and Fiscal Incentives
  22. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  23. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  24. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  25. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  26. ^ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Retrieved 2013-02-04. 
  27. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  28. ^ a b c d http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
  29. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  30. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  31. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  32. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  33. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  34. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  35. ^ Gaziano, Todd F. "Index of Economic Freedom". Heritage.org. Retrieved 2013-02-04. 
  36. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  37. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  38. ^ Individual income tax rates, from Canada Revenue Agency official site: [1]. Quebec has a separate income tax system: [2]. Both indicate 2008 individual rates. Retrieved April 22, 2009.
  39. ^ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html
  40. ^ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial
  41. ^ "Quick method of accounting for GST". ca-ab: Taxclinic.ca. Retrieved 2013-02-04. 
  42. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  43. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  44. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  45. ^ "Servicio de Impuestos Internos" (in (Spanish)). Sii.cl. Retrieved 2013-02-04. 
  46. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  47. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  48. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  49. ^ http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/default.aspx
  50. ^ "Croatia – Taxation". Nationsencyclopedia.com. Retrieved 2013-02-04. 
  51. ^ "beograd.com - Strana nije nađena". Emg.rs. 2011-02-14. Retrieved 2013-02-04. 
  52. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  53. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  54. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-03-24. 
  55. ^ "SKAT: Income tax rates". Skat.dk. Retrieved 2013-02-04. 
  56. ^ a b http://www.worktrotter.dk/images/taxes2011.jpg
  57. ^ This porcertage going to change after the application of the law 253-12 Ley 253-12 (PDF in Spanish)
  58. ^ "Income Tax law in Egypt". Incometax.gov.eg. Retrieved 2013-02-04. 
  59. ^ "Sales Tax Law in Egypt". Salestax.gov.eg. Retrieved 2013-02-04. 
  60. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  61. ^ "Ram & McRae's Investors Information Package". Ramandmcrae.com. Retrieved 2013-02-04. 
  62. ^ "2008–09 Budget – Tax Concessions". Ird.gov.hk. Retrieved 2013-02-04. 
  63. ^ "Hong Kong direct corporate taxes". Lawandtax-news.com. Retrieved 2013-02-04. 
  64. ^ [3]
  65. ^ "Tax Rates in the Republic of Latvia". Retrieved 2013-02-04. 
  66. ^ Baltic Legal the law service in Baltic states Baltic Legal, 6 August 2012
  67. ^ "Liechtenstein capital gains tax rates, and property income tax". Globalpropertyguide.com. 2012-11-20. Retrieved 2013-02-04. 
  68. ^ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption". Heritage.org. Retrieved 2013-02-04. 
  69. ^ "Administration des contributions directes du Grand-Duché de Luxembourg : Tarif applicable aux personnes physiques (impôt sur le revenu)". Administration des Contributions Directes. Retrieved 2013-03-27. 
  70. ^ "Paramètres sociaux - CCSS". Centre commun de la sécurité sociale. Retrieved 2013-03-27.  (50% maladie, 100% dépendance, 50% pension)
  71. ^ "Maldives Inland Revenue Authority". MIRA. Retrieved 2013-02-04. 
  72. ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf
  73. ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf
  74. ^ "Acumum Taxation, Acumum, Corporate Services, Personal Tax". Acumum.com. Retrieved 2013-02-04. 
  75. ^ "Tax system". Monaco-montecarlo.com. 1962-10-31. Retrieved 2013-02-04. 
  76. ^ a b "Monaco Personal Taxation". Lowtax.net. Retrieved 2013-02-04. 
  77. ^ EBC Corporation S.A.M. Monaco. "10 reasons why you should consider Monaco". Ebc-trust.com. Retrieved 2013-02-04. 
  78. ^ "Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04. 
  79. ^ "Monaco Tax System. Monte Carlo Tax Haven". Yourmonaco.com. Retrieved 2013-02-04. 
  80. ^ "UN salaries, tax – Nepali Times". Nepalitimes.com. Retrieved 2013-02-04. 
  81. ^ eKantipur.com[dead link]
  82. ^ "Weekly and fortnightly PAYE deduction tables 2010 (IR 340)". Inland Revenue Department. April 2009. Retrieved 2009-04-28. 
  83. ^ "Doing Business in New Caledonia: Corporate Taxation". PriceWaterhouseCoopers International Ltd. 2011. 
  84. ^ "Doing Business in New Caledonia: Personal Taxation". PriceWaterhouseCoopers International Ltd. 2011. 
  85. ^ "Main features of the Government’s tax programme for 2011". Ministry of Finance. 5 October 2010. 
  86. ^ "Govt drags GST down to 16% | Pakistan Today | Latest news | Breaking news | Pakistan News | World news | Business | Sport and Multimedia". Pakistan Today. Retrieved 2013-02-04. 
  87. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu[dead link]
  88. ^ [4]
  89. ^ Corporate tax law (Serbian) + 10% on withdrawal
  90. ^ Investing in Serbia; Competitive Taxes: Social Insurance Contributions: SIEPA[dead link]
  91. ^ [5]
  92. ^ "Singapore corporate tax reduced to 17%". Channelnewsasia.com. Retrieved 2013-02-04. 
  93. ^ "Slovakia Raises Income-Tax Rates to Boost Budget Revenue". 2012-12-04. Retrieved 2013-03-25. 
  94. ^ "Slovakia - Proposed increases to corporate, individual income tax rates". Retrieved 2013-03-25. 
  95. ^ "South Africa budget". Retrieved 2013-02-04. 
  96. ^ "Belopp och procent inkomstår 2013 | Skatteverket". Skatteverket.se. Retrieved 2013-02-04. 
  97. ^ "Högsta och lägsta kommunalskatten 2008 – Statistik från SCB". Scb.se. 2012-12-14. Retrieved 2013-02-04. 
  98. ^ "Belopp och procent – inkomstår 2008/taxeringsår 2009 | Skatteverket". Skatteverket.se. Retrieved 2013-02-04. 
  99. ^ "Socialavgifter för inkomstår 2008 | Skatteverket". Skatteverket.se. 2010-01-23. Retrieved 2013-02-04. 
  100. ^ "VAT rates Sweden – Skatteverket". Skatteverket.se. 2010-01-23. Retrieved 2013-02-04. 
  101. ^ Pevzner, Alex (2010-05-28). "Taiwan Cuts Corporate Income Tax To 17%". Online.wsj.com. Retrieved 2013-02-04. 
  102. ^ "VAT LiveInternational VAT and GST rates | VAT Live". Tmf-vat.com. Retrieved 2013-02-04. 
  103. ^ a b [6][dead link]
  104. ^ "HM Revenue & Customs Budget 2008 Press Notice PN02". Hmrc.gov.uk. 2011-06-28. Retrieved 2013-02-04. 
  105. ^ "HM Revenue & Customs: Corporation Tax rates". Hmrc.gov.uk. Retrieved 2013-02-04. 
  106. ^ "HM Revenue & Customs: Income tax rates and Allowances 2012-13 and 2013-14". Hmrc.gov.uk. Retrieved 2013-02-04. 
  107. ^ "Directgov – Value Added Tax". Direct.gov.uk. 2013-01-09. Retrieved 2013-02-04. 
  108. ^ Sec 11 of the Internal Revenue Code (TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART II, Sec. 11)
  109. ^ U.S. Federal Individual Income Tax Rates History, 1913–2008, Tax Foundation, January 7, 2008
  110. ^ State Corporate Income Tax Rates, Tax Foundation, January 26, 2007
  111. ^ State Individual Income Tax Rates, 2007, Tax Foundation, February 3, 2008
  112. ^ State and Local Sales and Use Taxes and Internet Commerce, CRS Report for Congress, Steven Maguire, January 28, 2005
  113. ^ [7], Chicago Cook County Board Approves 1% Sales Tax Hike, March 1, 2008,
  114. ^ [8], State Individual Income Tax Rates, 2000–2010, July 8, 2010
  115. ^ "Department of Planning & Investment _ DPI". Dpi.hochiminhcity.gov.vn. Retrieved 2013-02-04. 

External links