قائمة البلدان حسب عوائد الضرائب كنسبة من ن.م.إ.

المالية العامة
Government-Vedder-Highsmith-detail-1.jpeg
مصادر الإيرادات العامة
الضرائب والإيرادات غير الضريبية
سياسة حكومية
مالية Fiscal • نقدية Monetary • تجارة • Policy mix
السياسة المالية
سياسة ضريبية (انظر سلسلة الضرائب) · الإيرادات العامة · الانفاق الحكومي · الدين الحكومي • الانفاق بالعجز · عجز وفائض الميزانية
السياسة النقدية
المعروض النقدي • بنك مركزي • المعيار الذهبي • Fiat currency
السياسة التجارية
الميزان التجاري • تعريفة • حرب تعريفات • تجارة حرة • حلف تجاري
انظر أيضاً
سلسلة الضرائب • المشروع
 ع • ن • ت 

مقارنة بين معدلات الضرائب في جميع أنحاء العالم هو أمر صعب بعض الشيء وغير موضوعي المؤسسة. القوانين الضريبية في معظم البلدان هي في غاية التعقيد ، ويقع العبء الضريبي على نحو مختلف المجموعات المختلفة في كل بلد ، ودون وحدة وطنية. القوائم أدناه تعطي مؤشرا عن طريق تصنيف بعض المؤشرات الأولية.

معدلات الضرائب حسب البلدان

Country Corporate tax (excl. dividend taxes) Income tax (lowest marginal rate) Income tax (highest marginal rate)[1] VAT or GST or sales tax Further reading
Flag of أفغانستان أفغانستان 20%[2] 0%[3] 20%[3] 0%[4] Taxation in Afghanistan
Flag of ألبانيا ألبانيا 15%[5] 0%[6] 23%[6] 20% (standard rate)[7]
6% (tourism services)[8] 		Taxation in Albania
Flag of الجزائر الجزائر 26% (highest rate)
19% (lowest rate)[9] 		0%[10] 35%[10] 19% (standard rate)[11]
9% (basic items)[11] 		Taxation in Algeria
Flag of ساموا الأمريكية ساموا الأمريكية 44% (highest rate)
15% (lowest rate)[12][13] 		4%[14][13] 6%[13] 0%[15][13] Taxation in American Samoa
Flag of أندورا أندورا 10%[16] 10%[17] 10%[17] 4.5% (standard rate
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[18] 		Taxation in Andorra
Flag of أنگولا أنگولا 30%[19] 0%[19] 17%[19] 10%[19] Taxation in Angola
Flag of أنگويلا أنگويلا 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
Flag of الأرجنتين الأرجنتين 35%[21] 9%[21] 35%[21] 21%[21] Taxation in Argentina
Flag of أرمنيا أرمنيا 20%[22] 24.4%[22] 36%[22] 20%[22] Taxation in Armenia
Flag of أروبا أروبا 25%[23] 7%[23] 58.95%[23] 1.5% (turnover tax)[23] Taxation in Aruba
Flag of أستراليا أستراليا 30% (standard rate)
28.5% (reduced rate)[24][Note 1] 		0%[24] 47%[25][Note 2] 10% (standard rate)
0% (essential items)[24] 		Taxation in Australia
Flag of النمسا النمسا 25%[26] 0%[26] 55%[26] 20% (standard rate)
13% (tourism services)
10% (basic items)[26] 		Taxation in Austria
Flag of أذربيجان أذربيجان 20%[27] 14%[27] 25%[27] 18%[27] Taxation in Azerbaijan
Flag of البهاماز البهاماز[28] 0%[29] 0% 0% + 8.8% social security tax 12% (standard rate)[30] Taxation in Bahamas
Flag of البحرين البحرين 0%[31] 0% 0% 5% Taxation in Bahrain
Flag of بنگلادش بنگلادش[32] 35%[33] 0% 25% 15%[7] Taxation in Bangladesh
Flag of بربادوس بربادوس[34] 5.5% (on profits not over Bds$1 million)
3.0% (over Bds$1 million but not over Bds$20 million)
2.5% (over Bds$20 million but not over Bds$30 million)
1.0% (over Bds$30 million)[35] 		25% 38% 17.5% (standard rate)[7]
7.5% (hotel services) 		Taxation in Barbados
Flag of بلاروس بلاروس[36] 18% 13% 17% 20% (standard rate)
10% (reduced rate)[7] 		Taxation in Belarus
Flag of بلجيكا بلجيكا[32] 29.58%[37] 25% 50%[38] 21% (standard rate)[7]
12% (restaurants)
6% (essential and selected goods) 		Taxation in Belgium
Flag of بليز بليز {{N/A}} 0% 25% 12.5% Taxation in Belize
Flag of بنين بنين[بحاجة لمصدر] 35% 10% 35% 18%[7] Taxation in Benin
Flag of برمودا برمودا 0%[39] {{N/A}} {{N/A}} {{N/A}} Taxation in Bermuda
Flag of بوتان بوتان 26% 0% 25%[40] {{N/A}} Taxation in Bhutan
Flag of بوليڤيا بوليڤيا 29% 0% 25% 13%[7] Taxation in Bolivia
Flag of البوسنة والهرسك البوسنة والهرسك 10%[41] 10% 10% 17%[7][41] Taxation in Bosnia and Herzegovina
Flag of بتسوانا بتسوانا 22% 0% 25% 12% Taxation in Botswana
Flag of البرازيل البرازيل[32] 34% 0%[42] 27.5% 25% (highest rate)
17% (lowest rate)[43] 		Taxation in Brazil
Flag of بروناي بروناي 20% 0% 0% {{N/A}}[7] Taxation in Brunei
Flag of بلغاريا بلغاريا 10% (+ 5% on distribution of profit) 8% 10% + 18% social security fund tax 20%[7] Taxation in Bulgaria
Flag of بوركينا فاسو بوركينا فاسو 27.5% 0% 25% 18%[7] Taxation in Burkina Faso
Flag of بوروندي بوروندي[44] 35% 0% 35% 18%[7] Taxation in Burundi
Flag of كمبوديا كمبوديا 20% 0% 20% 10%[7] Taxation in Cambodia
Flag of الكاميرون الكاميرون[36] 31.5% 10% 35% 19.25% Taxation in Cameroon
Flag of كندا كندا 38% (highest rate)
12% (lowest rate)[45] 		19% (15% federal tax + 4%–11% provincial tax)[46][47] 54% in Nova Scotia (33% federal tax + 21% provincial tax)[48][49] 15% in New Brunswick (5% federal tax + 10% provincial tax)[50] Taxation in Canada
Flag of الرأس الأخضر الرأس الأخضر 25% 16.5% 27.5% 15%[7] Taxation in Cape Verde
Flag of جزر كايمان جزر كايمان 0%[51] 0%[51] 0%[51] 0%[51][52][Note 3] Taxation in the Cayman Islands
Flag of جمهورية أفريقيا الوسطى جمهورية أفريقيا الوسطى 30%[53] {{N/A}} 50%[53] 19%[7] Taxation in the Central African Republic
Flag of تشاد تشاد {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Chad
Flag of تشيلي تشيلي[54] 27%[55] 0% (for monthly taxable incomes not over US$950) 35% (for monthly taxable incomes over US$8400)[56] 19%[7] Taxation in Chile
Flag of الصين الصين[32] 25% 0% 45%[57][58] 16% (standard rate)[7]
11% (energy, books, transportation, etc.)
10% (agricultural goods)
6% (other services)
0% (goods and services for export) 		Taxation in China
Flag of كولومبيا كولومبيا[36] 33%[59] 0%[60] 35% (non-labor income)
33% (labor income)[60] 		19% (standard rate)[7]
5% or 0% (reduced rates) 		Taxation in Colombia
Flag of جزر القمر جزر القمر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Comoros
Flag of جزر كوك جزر كوك 30% (highest rate)
20% (lowest rate) 		18.5% 30% 15% Taxation in Cook Islands
Flag of جمهورية الكونغو الديمقراطية الكونغو الديمقراطية 35% 0% 40% 20% (highest rate)
5% (lowest rate) 		Taxation in the Democratic Republic of the Congo
Flag of جمهورية الكونغو الكونغو 30%[61] {{N/A}} {{N/A}} 18.9%[62] Taxation in the Republic of the Congo
Flag of كوستاريكا كوستاريكا 30% 0% 25% 13%[63] Taxation in Costa Rica
Flag of كرواتيا كرواتيا[36] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn) 		12% 40% 25% (standard rate)[64]
13% (certain groceries) 		Taxation in Croatia
Flag of كوبا كوبا[65] 30% 15% 50% 20% (highest rate)
2.5% (lowest rate)[7] 		Taxation in Cuba
Flag of كوراساو كوراساو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Curaçao
Flag of قبرص قبرص[32] 12.5% 0% 35% 19% (standard rate)[7]
5% or 0% (reduced rates) 		Taxation in Cyprus
Flag of التشيك التشيك[66][67] 19%[68] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[69] 45.7% (peaks for employee real raw year income $90,000)
39% (for real raw year income of $450,000) 		21% (standard rate)[70]
15% or 10% (reduced rates) 		Taxation in Czech Republic
Flag of الدنمارك الدنمارك[71] 22% 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[72][73] 55.8584%[72] 25% Taxation in Denmark
Flag of جيبوتي جيبوتي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Djibouti
Flag of دومنيكا دومنيكا 25%[74] 0% 35% 15% Taxation in Dominica
Flag of جمهورية الدومنيكان جمهورية الدومنيكان 27% 0% 25% 18% Taxation in Dominican Republic
Flag of تيمور الشرقية تيمور الشرقية {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in East Timor
Flag of الإكوادور الإكوادور 25%[75] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports) 		Taxation in Ecuador
Flag of مصر مصر[76] 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit) 		0% 22.5% 14% (standard rate)
10% (professional services)
0% (exports) 		Taxation in Egypt
Flag of السلڤادور السلڤادور 30% 0% 30% 13% Taxation in El Salvador
Flag of غينيا الإستوائية غينيا الإستوائية {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Equatorial Guinea
Flag of إرتريا إرتريا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Eritrea
Flag of إستونيا إستونيا[32] 0% (+ 20% on distribution of profit) 20% (0% on dividends to residents) 20% 20% (standard rate)
9% (reduced rate) 		Taxation in Estonia
Flag of إسواتيني إسواتيني 27.5% 33% 33% 14% Taxation in Eswatini
Flag of إثيوپيا إثيوپيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Ethiopia
Flag of جزر فوكلاند جزر فوكلاند 26% 0% 26% 0% Taxation in Falkland Islands
Flag of the Federated States of Micronesia ميكرونزيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Micronesia
Flag of فيجي فيجي 20%[77] 0% 20% 9% Taxation in Fiji
Flag of فنلندا فنلندا 20%[78] 0% + 7.71% social security tax[79] 54.25% (31.75% national tax rate + 22.5% other taxes)[80] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport) 		Taxation in Finland
Flag of فرنسا فرنسا 31% (on profits over €500,000)
28% (over €38,120 but not over €500,000)
15% (not over €38,120) 		0% 45% (+ 4% tax on high incomes, or incomes over €500,000)[81] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press) 		Taxation in France
Flag of الگابون الگابون 35% 5% 35% 18% Taxation in Gabon
Flag of گامبيا گامبيا 31% 0% 30% {{N/A}} Taxation in Gambia
Flag of ألمانيا ألمانيا 29.65%[33] 14% (€9,169 are free of income tax) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (food) 		Taxation in Germany
Flag of جورجيا جورجيا[82] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
Flag of غانا غانا {{N/A}} {{N/A}} {{N/A}} 3% Taxation in Ghana
Flag of مستعمرة جبل طارق جبل طارق 10% 17% 40% 0% Taxation in Gibraltar
Flag of اليونان اليونان 28% (+ 28% paid in advance & returned after 1 year + 10% on distribution of profit) 22% (€1,900 tax deducted if income is not over €21,000) 45% 24% (standard rate)[7]
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively. 		Taxation in Greece
Flag of گرينادا گرينادا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Grenada
Flag of گواتيمالا گواتيمالا[36] 25% 5% 7% 12% Taxation in Guatemala
Flag of غينيا غينيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Guinea
Flag of غينيا-بيساو غينيا-بيساو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Guinea-Bissau
Flag of گويانا گويانا[83] 30% {{N/A}} 33⅓% 16% (standard rate)
0% (reduced rate) 		Taxation in Guyana
Flag of گـِرنسي گـِرنسي 0%[84] 0% 20% 0%[85] Taxation in Guernsey
Flag of هايتي هايتي 30%[86] 0% 30%[87] 10%[86] Taxation in Haiti
Flag of هندوراس هندوراس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Honduras
Flag of هونگ كونگ هونگ كونگ[88] 16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million) 		0% 15% 0% Taxation in Hong Kong
Flag of المجر المجر 9% 15% 15% 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) 		Taxation in Hungary
Flag of آيسلندا آيسلندا[36] 20% 0% 46% 24% (standard rate)
11% (reduced rate) 		Taxation in Iceland
Flag of الهند الهند 34.9% (highest rate)
25% (lowest rate)[89] 		0% (for incomes not over ₹500,000) 42.7%[90] 28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[91][92] Taxation in India
Flag of إندونيسيا إندونيسيا 25% 5% 30% 10% Taxation in Indonesia
Flag of إيران إيران 25% 0% 35% 9% (highest rate)
0% (reduced rate) 		Taxation in Iran
Flag of العراق العراق {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Iraq
Flag of جمهورية أيرلندا أيرلندا 12.5% 20% (first €1,650 per year is deductible) 52% (40% income tax + 12% social insurance contributions on incomes above €70,000) 23% (goods)
9%–13.5% (services)
0% (certain items of food) 		Taxation in Ireland
Flag of the Isle of Man جزيرة مان 0% 10% 20% 20% (standard rate)
5% (home renovations) 		Taxation in Isle of Man
Flag of إسرائيل إسرائيل 23%[93] 11.5% 50% 17% (standard rate)
0% (fruits, vegetables and public transport) 		Taxation in Israel
Flag of إيطاليا إيطاليا 27.9% (24% + 3.9% (municipal)) 23% (first €8,500 per year is deductible) 47% (43% income tax + 4% special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books) 		Taxation in Italy
Flag of ساحل العاج ساحل العاج {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Ivory Coast
Flag of جامايكا جامايكا 33.3% (standard rate)
25% (reduced rate for small companies) 		0% 25% (on income over J$1,500,000) 20% (services)
16.5% (goods) 		Taxation in Jamaica
Flag of اليابان اليابان[94] 29.74%[95] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% Taxation in Japan
Flag of جرزي جرزي[32] 0% 0% 20%[96] 5%[97] Taxation in Jersey
Flag of الأردن الأردن[36] 20% 0% 14% 16% Taxation in Jordan
Flag of قزخستان قزخستان[36] 20%[33][2] 10% 10% (for residents)
15% (for non-residents) 		12% Taxation in Kazakhstan
Flag of كنيا كنيا 30%[33] 10% 30% (for citizens)
35% (for non-citizens) 		16% (standard rate)
12% (electricity and fuel)
0% (food) 		Taxation in Kenya
Flag of كيريباس كيريباس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Kiribati
Flag of الكويت الكويت 0% 0% 0% 0% Taxation in Kuwait
Flag of كوريا الشمالية كوريا الشمالية[98] 25% 0% 20% 4% (highest rate)
2% (lowest rate) 		Taxation in North Korea
Flag of كوريا الجنوبية كوريا الجنوبية[36] 24.2%[33] 6% + 1.8%[99] 42%[100] + 11.4%[99] 10% Taxation in South Korea
Flag of قيرغيزستان قيرغيزستان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Kyrgyzstan
Flag of لاوس لاوس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Laos
Flag of لاتڤيا لاتڤيا 0% (20% on distribution of profit)[101] 23%[102] 23% 21%[103] Taxation in Latvia
Flag of لبنان لبنان[36] 17% 2% 20% 11% Taxation in Lebanon
Flag of لسوتو لسوتو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Lesotho
Flag of ليبريا ليبريا 25%[104] {{N/A}} {{N/A}} {{N/A}} Taxation in Liberia
Flag of ليبيا ليبيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Libya
Flag of ليختنشتاين ليختنشتاين[105][106] 12.5% 3%[107] 24%[107] 7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[108] 		Taxation in Liechtenstein
Flag of لتوانيا لتوانيا[بحاجة لمصدر] 15%[109] 31.2% 42.77% 21% Taxation in Lithuania
Flag of لوكسمبورگ لوكسمبورگ 29.22% 6% 52.45% (40%[110] + 12.45% social security charges)[111] 17% Taxation in Luxembourg
Flag of مكاو مكاو[32] 12% 0% 12% 0%[112] Taxation in Macau
Flag of مدغشقر مدغشقر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Madagascar
Flag of ملاوي ملاوي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Malawi
Flag of ماليزيا ماليزيا[32] 24% (highest rate)
18% (lowest rate) 		0% 28% + 11% for EPF[113] + 1.2% for SOCSO[114] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[115] 		Taxation in Malaysia
Flag of المالديڤ المالديڤ[116] 15% (highest rate)
8% (lowest rate)[117] 		0% 15% (0% for expatriates) 6%[118] Taxation in Maldives
Flag of مالي مالي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mali
Flag of مالطا مالطا 10% (highest rate)
0% (lowest rate)
(35% pre-rebate)[33] 		0% 35% 18% Taxation in Malta
Flag of جزر مارشال جزر مارشال {{N/A}} 0% 12%[119] 4% (highest rate)
2% (lowest rate) 		Taxation in Marshall Islands
Flag of موريتانيا موريتانيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mauritania
Flag of موريشيوس موريشيوس 15% 15% 15% 15% Taxation in Mauritius
Flag of المكسيك المكسيك[32] 30%[120] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
Flag of مولدوڤا مولدوڤا[32] 12% 12%[121] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa) 		Taxation in Moldova
Flag of موناكو موناكو 33.33% 0%[122] 0% 19.6% (highest rate)
5.5% (lowest rate)
[123] 		Taxation in Monaco
Flag of منغوليا منغوليا 10% 10% 10% 10% Taxation in Mongolia
Flag of الجبل الأسود الجبل الأسود 9%[124][125] 9% (first €720)[125] 12.65% (11% national tax + 15% municipality surtax on income tax)[125] 11%[126] Taxation in Montenegro
Flag of مونتسرات مونتسرات {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Montserrat
Flag of المغرب المغرب 31% (highest rate)
10% (lowest rate)[33][127] 		0% 20%[127] 20% (standard rate)
14%, 10%, 7% (reduced rates)[128] 		Taxation in Morocco
Flag of موزمبيق موزمبيق {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mozambique
Flag of ميانمار ميانمار {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Myanmar
Flag of ناميبيا ناميبيا 32%[129] 0%[129] 37%[129] 15%[129] Taxation in Namibia
Flag of ناورو ناورو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Nauru
Flag of نيپال نيپال 30% (higher rate for financial companies) /
25% (standard rate) /
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees) 		0% + 1% social security tax 50%[130] 13% (standard rate)[131]
288% (for imported vehicles)[132]
 Taxation in Nepal
Flag of هولندا هولندا 25% (on profits over €250,001)
20% (not over €250,000) 		36.55% (first €21,103 per year is deductible) 51.95%[133] + reduction of deductions (arbeidskorting and general korting) 21% (standard rate)
9% (essential and selected goods) 		Taxation in the Netherlands
Flag of نيوزيلندا نيوزيلندا 28% 10.5%[134] 33%[135] 15% Taxation in New Zealand
Flag of كاليدونيا الجديدة كاليدونيا الجديدة[136] 30% 0% 40%
25% (on local income of non-residents)[137] 		{{N/A}} Taxation in New Caledonia
Flag of نيكاراگوا نيكاراگوا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Nicaragua
Flag of النيجر النيجر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Niger
Flag of نيجريا نيجريا 30% 7% 24% 5% Taxation in Nigeria
Flag of نيووِيْ نيووِيْ {{N/A}} {{N/A}} {{N/A}} 12.5% Taxation in Niue
Flag of جزيرة نورفوك جزيرة نورفوك {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Norfolk Island
Flag of شمال مقدونيا شمال مقدونيا[32] 10% 10% 18% 18% (standard rate)
5% (reduced rate) 		Taxation in North Macedonia
Flag of النرويج النرويج[138] 23%[139] 0% 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions[139] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
 Taxation in Norway
Flag of عُمان عُمان 15%[140][141] 0% 0% 5% Taxation in Oman
Flag of پاكستان پاكستان 31%[142] 7.5% 31% 17% (standard rate)
0% (basic food items)
 Taxation in Pakistan
Flag of پالاو پالاو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Palau
Flag of دولة فلسطين فلسطين 15% 5% 15% 14.5% Taxation in Palestine
Flag of پنما پنما 25% 0% 27% 7% (standard rate)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods) 		Taxation in Panama
Flag of پاپوا غينيا الجديدة پاپوا غينيا الجديدة {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Papua New Guinea
Flag of پاراگواي پاراگواي 10% 8% 10% 10% Taxation in Paraguay
Flag of پيرو پيرو[36] 30% 0% 30% 16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.) 		Taxation in Peru
 الفلپين 30% 0% 35% 12% (standard rate)
0% (reduced rate) 		Taxation in the Philippines
Flag of جزر پيتكيرن جزر پيتكيرن {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Pitcairn Islands
Flag of پولندا پولندا[143] 19% (9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €1.2 million and that have "small taxpayer" status)[143] 0% 32% (or optional 19% flat rate for self-employed) 23% (standard rate)
8% or 5% (reduced rates) 		Taxation in Poland
Flag of الپرتغال الپرتغال[32] 21% 14.5% 48% + 11% social security 23% (standard rate)
13% or 6% (standard rate)
15%, 9% or 4% (Madeira and Açores)
 Taxation in Portugal
Flag of پورتو ريكو پورتو ريكو 20%[144] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
Flag of قطر قطر[32] 10% 0% 0% 0% Taxation in Qatar
Flag of رومانيا رومانيا 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)[145] 10%[145] 10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only + 10% CASS calculated from the minimum wage if you earn more than the monthly minimum wage × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)[145] 19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[36] 		Taxation in Romania
Flag of روسيا روسيا[32] 20%[2] 13% 47%
(For residents: 13% (standard income tax) + 26% (pension fund charges) + 2.9% (social security charges) + 5.1% (Medicare))
(For non-residents: 35% (standard income tax) + 1.8% (social security charges))[146] 		20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat) 		Taxation in Russia
Flag of رواندا رواندا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Rwanda
Flag of سانت كيتس ونڤيس سانت كيتس ونڤيس 0% 0% 0% {{N/A}} Taxation in Saint Kitts and Nevis
Flag of سانت لوشيا سانت لوشيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Lucia
Flag of سان پيير وميكلون سان پيير وميكلون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Pierre and Miquelon
Flag of سانت ڤنسنت والگرنادينز سانت ڤنسنت والگرنادينز {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Vincent and the Grenadines
Flag of ساموا ساموا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Samoa
Flag of سان مارينو سان مارينو 17% 12% 50% 0% (standard rate)
17% (imported goods) 		Taxation in San Marino
Flag of ساو تومه وپرنسيپه ساو تومه وپرنسيپه {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in São Tomé and Príncipe
Flag of سارك سارك 0%[147] 0% 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) 0% Taxation in Sark
Flag of السعودية السعودية[148] 5% 2.5% (capital assets of natives/Zakat)
0% (foreigners) 		2.5% (capital assets of natives/Zakat)
0% (foreigners) 		5% Taxation in Saudi Arabia
Flag of السنغال السنغال[36] 25% 0% 50% 20% Taxation in Senegal
Flag of صربيا صربيا[149] 15%[150] 10% 25% (additional contributions for state health, pension and unemployment funds)[151] 20% (standard rate)[152]
8% or 0% (reduced rates) 		Taxation in Serbia
Flag of سيشل سيشل 40% (highest rate)
33% (lowest rate) 		15% 15% 15% Taxation in Seychelles
Flag of سيراليون سيراليون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sierra Leone
Flag of سنغافورة سنغافورة 17%[153] 0% 22% (+ 20% tax on pension) 7% Taxation in Singapore
Flag of سانت مارتن سانت مارتن {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sint Maarten
Flag of سلوڤاكيا سلوڤاكيا 22%[154] 0% 25%[155] 20% (standard rate)[بحاجة لمصدر]
10% (books and medicines)
 Taxation in Slovakia
Flag of سلوڤنيا سلوڤنيا[32] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
Flag of the Solomon Islands جزر سولومون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Solomon Islands
Flag of الصومال الصومال {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Somalia
Flag of جنوب أفريقيا جنوب أفريقيا 28%[156] 0% (below threshold) 45% 15%[157] Taxation in South Africa
Flag of جنوب السودان جنوب السودان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in South Sudan
Flag of إسپانيا إسپانيا[32] 25% (in mainland)
4% (in Canary Islands) 		0% (below €12,000) 45% 21% (standard rate)
10% or 4% (reduced rates)
 Taxation in Spain
Flag of سريلانكا سريلانكا[32] 30% (highest rate)
15% (lowest rate)[33] 		0% 15% (if annual income is more than LKR 2.5 million) 12% (standard rate)
8% or 0% (reduced rates)
 Taxation in Sri Lanka
Flag of السودان السودان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sudan
Flag of سورينام سورينام 36%[158] {{N/A}} {{N/A}} {{N/A}} Taxation in Suriname
Flag of السويد السويد 21.4%[159] 32% (first US$1,930 per year is deductible) 57% (32% average municipality income tax + 25% state income tax)[160][161] 25% (standard rate)
12% or 6% (reduced rate)[162] 		Taxation in Sweden
Flag of سويسرا سويسرا[36] 17.92%[33] 0% 11.5% (federal)[163]
+ 37.2% (canton)
+ ~0-15% (municipal) 		7.7% (standard rate)
3.8% or 2.5% (reduced rates) 		Taxation in Switzerland
Flag of سوريا سوريا[32] 22% 5% 15% {{N/A}} Taxation in Syria
Flag of تايوان تايوان[32] 20%[164] 5% 40% 5%[165] Taxation in Taiwan
Flag of طاجيكستان طاجيكستان[166] 13%
25% (non-residents) 		5% 13%
25% (non-residents) 		18% Taxation in Tajikistan
Flag of تنزانيا تنزانيا 30% 15% 30% 18% Taxation in Tanzania
Flag of تايلند تايلند 20% 0% 35% 7% Taxation in Thailand
Flag of توگو توگو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Togo
Flag of توكلاو توكلاو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tokelau
Flag of تونگا تونگا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tonga
Flag of ترنيداد وتوباگو ترنيداد وتوباگو 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
Flag of تونس تونس[36] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate) 		Taxation in Tunisia
Flag of تركيا تركيا[32] 20% 15% 35% 18% (standard rate)
8% (clothing)
1% (certain food items)[7] 		Taxation in Turkey
Flag of تركمنستان تركمنستان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Turkmenistan
جزر تركس وكايكوس جزر تركس وكايكوس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Turks and Caicos Islands
Flag of توڤالو توڤالو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tuvalu
Flag of أوغندا أوغندا 30%[167] {{N/A}} {{N/A}} 18%[168] Taxation in Uganda
Flag of أوكرانيا أوكرانيا 18% 18% 18%[169] 20% (standard rate)
7% or 0% (reduced rates) 		Taxation in Ukraine
Flag of الإمارات العربية المتحدة الإمارات العربية المتحدة 0%[170] 0%[171] 0%[171] 5% Taxation in United Arab Emirates
Flag of المملكة المتحدة المملكة المتحدة[172] 19%[173] 0% (on incomes not over £12,500)[174] 47% on incomes over £150,000 (45% income tax + 2% for NI)[175] 20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)[176] 		Taxation in the United Kingdom
Flag of الولايات المتحدة الولايات المتحدة 21% + 0–12% (state/local[33]) 0% (federal) +
0% (state) +
0%–3% (local) 		50.3%
(37% (federal[177]) + 13.3% (state[178])) 		11.725% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate) 		Taxation in the United States
Flag of أوروگواي أوروگواي[36] 25% 0% 30% 22% (standard rate)
11% (lowest rate)
0% (extent) 		Taxation in Uruguay
Flag of اوزبكستان اوزبكستان[36] 12% (standard rate)
20% (banks and mobile communication operators) 		12% 12% 20% (highest rate)
0% (lowest rate) 		Taxation in Uzbekistan
Flag of ڤانواتو ڤانواتو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Vanuatu
Flag of ڤنزويلا ڤنزويلا[36] 34% 6% (0% under certain income, defined every year) 34% 16% (standard rate)
8% (reduced rate) 		Taxation in Venezuela
Flag of ڤيتنام ڤيتنام[32] 20% 5% 35%[179] 10% Taxation in Vietnam
Flag of the British Virgin Islands ج. العذراء البريطانية 0%[180] 0% 0% {{N/A}} Taxation in the British Virgin Islands
Flag of الجزر العذراء الأمريكية الجزر العذراء الأمريكية 10% {{N/A}} {{N/A}} {{N/A}} Taxation in United States Virgin Islands
Flag of اليمن اليمن 20%[181] 10% 15% 2% Taxation in Yemen
Flag of زامبيا زامبيا 35% 10% 30% 16% Taxation in Zambia
Flag of زيمبابوي زيمبابوي 25% 0% 45% 15% (standard rate)
0% (on selected items) 		Taxation in Zimbabwe


ملاحظات

  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
  2. ^ Includes 2% Medicare levy. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.
  3. ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

أنظر أيضا

المصادر

  1. ^ "Economic Data and Statistics on World Economy and Economic Freedom". www.heritage.org.
  2. ^ أ ب ت Robertson, Andrew (26 April 2017). "Big business has a solution for the budget deficit: Give us $12b". ABC News. Retrieved 4 May 2017.
  3. ^ أ ب "Afghanistan – Income Tax". KPMG. 14 يونيو 2016. Archived from the original on 4 مايو 2017. Retrieved 4 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  4. ^ Mackenzie, James (9 January 2017). "Afghan businesses feel squeeze from government tax drive". Reuters. Retrieved 4 May 2017.
  5. ^ Koleka, Benet (16 December 2013). "Albania to raise corporate tax to 15 pct as it battles rising debt". Reuters. Retrieved 4 May 2017.
  6. ^ أ ب "Albania – Taxes on personal income". PWC. 1 December 2016. Retrieved 4 May 2017.
  7. ^ أ ب ت ث ج ح خ د ذ ر ز س ش ص ض ط ظ ع غ ف ق ك "关于调整增值税税率的通知". http://www.chinatax.gov.cn. www.chinatax.gov.cn. 2018-04-04. Retrieved 2017-10-18. {{cite web}}: External link in |website= (help)
  8. ^ "Albania cuts tourism tax to 6 pct". Xinhua News. 7 April 2017. Retrieved 4 May 2017.
  9. ^ "Algeria Corporate Taxes on Income". PWC. Retrieved 4 May 2017.
  10. ^ أ ب "Algeria Tax Guide 2013" (PDF). PKF. Retrieved 4 May 2017.
  11. ^ أ ب "Algeria Other Taxes". PWC. 13 December 2016. Retrieved 4 May 2017.
  12. ^ "Calls in American Samoa for lower corporate tax rates". Radio New Zealand. 30 May 2012. Retrieved 30 May 2017.
  13. ^ أ ب ت ث "American Samoa Investment Guide 2014" (PDF). Office of the Governor. Retrieved 30 May 2017.
  14. ^ "Treasurer tells Fono wage tax should be repealed". Samoa News. 26 March 2014. Retrieved 30 May 2017.
  15. ^ "5% sales tax proposed for American Samoa". Radio New Zealand. 26 May 2015. Retrieved 30 May 2017.
  16. ^ Tremlett, Giles (2011-12-27). "Andorra gets a taste of taxation". The Guardian. London.
  17. ^ أ ب Madger, Jason (11 January 2017). "Former World Formula One champion Jacques Villeneuve runs into tax trouble with Revenue Quebec". National Post. Retrieved 4 May 2017.
  18. ^ "International Tax Andorra Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 مايو 2017. Retrieved 4 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  19. ^ أ ب ت ث "Angola Tax Guide 2016/17" (PDF). PKF. June 2016. Retrieved 4 May 2017.
  20. ^ أ ب ت ث "International Tax Anguilla Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 30 مايو 2017. Retrieved 30 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  21. ^ أ ب ت ث "Taxation and Investment in Argentina 2016" (PDF). Deloitte. Retrieved 4 May 2017.
  22. ^ أ ب ت ث "International Tax Armenia Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 مايو 2017. Retrieved 5 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  23. ^ أ ب ت ث "International Tax Aruba Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 مايو 2017. Retrieved 5 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  24. ^ أ ب ت "International Tax Australia Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 مايو 2017. Retrieved 5 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  25. ^ Guest, Ross (3 June 2016). "Explainer: what is the temporary deficit levy and why was it introduced?". The Conversation. Retrieved 5 May 2017.
  26. ^ أ ب ت ث "International Tax Austria Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 4 مايو 2017. Retrieved 5 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  27. ^ أ ب ت ث "International Tax Azerbaijan Highlights 2017" (PDF). Deloitte. Retrieved 5 May 2017.
  28. ^ "Bahamas capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
  29. ^ "Taxation and Investment Guides: Bahamas Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
  30. ^ , Bahamas Tribune, http://tribune242.com/news/2018/may/30/budget-vat-rise-75-percent-12-percent/, retrieved on 2018-06-30 
  31. ^ "Taxation and Investment Guides: Bahrain Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
  32. ^ أ ب ت ث ج ح خ د ذ ر ز س ش ص ض ط ظ ع غ ف ق ك "Revision, skat og rådgivning | KPMG | DK" (PDF). Kpmg.dk. Retrieved 2013-02-04.[dead link]
  33. ^ أ ب ت ث ج ح خ د ذ ر "Tax rates tool test page". KPMG. 10 November 2017.
  34. ^ Form 2290
  35. ^ https://www.pwc.com/bb/en/services/pdf/pwc-tax-insights-barbados-nov-2018.pdf
  36. ^ أ ب ت ث ج ح خ د ذ ر ز س ش ص ض ط ظ ع "FITA". FITA. Retrieved 2013-02-04.
  37. ^ "De vennootschapsbelasting vanaf 2018". Retrieved 2018-07-22.
  38. ^ "Belastingschijven". Retrieved 2018-07-22.
  39. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 173.
  40. ^ "Ministry of Finance | Royal Government of Bhutan". Mof.gov.bt. Retrieved 2013-02-04.
  41. ^ أ ب http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
  42. ^ "IRPF (Imposto sobre a renda das pessoas físicas)". Receita Federal.
  43. ^ "International VAT and GST rates 2018 - Avalara VATLive".
  44. ^ Gaziano, Todd F. "Index of Economic Freedom". Heritage.org. Archived from the original on 2008-12-16. Retrieved 2013-02-04. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  45. ^ Agency, Canada Revenue. "Corporation tax rates – Canada.ca". www.cra-arc.gc.ca.
  46. ^ Agency, Canada Revenue. "Canadian income tax rates for individuals – current and previous years – Canada.ca". www.cra-arc.gc.ca.
  47. ^ Agency, Canada Revenue. "Line 300 – Basic personal amount – Canada.ca". www.canada.ca.
  48. ^ "Revenu Québec – Income Tax Rates". www.revenuquebec.ca.
  49. ^ Agency, Canada Revenue. "Canadian income tax rates for individuals – current and previous years – Canada.ca". www.cra-arc.gc.ca.
  50. ^ "International Tax Canada Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 27 مايو 2017. Retrieved 27 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  51. ^ أ ب ت ث "International Tax Cayman Islands Highlights 2017" (PDF). Deloitte. Archived from the original (PDF) on 30 مايو 2017. Retrieved 30 مايو 2017. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  52. ^ Duncan, Charles (23 June 2016). "18-month budget: Gov't revenue tops $1.2B". Cayman Compass. Retrieved 30 May 2017.
  53. ^ أ ب "Financial Freedom in Central African Republic". FinancialFreedomIndex.com. Archived from the original on 2015-06-22. Retrieved 2015-05-22. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  54. ^ "Servicio de Impuestos Internos" (in الإسبانية). Sii.cl. Retrieved 2013-02-04.- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
  55. ^ "Preguntas Frecuentes". www.sii.cl.
  56. ^ "Sii | Servicio de Impuestos Internos". www.sii.cl (in الإسبانية). Retrieved 2018-09-16.
  57. ^ Zhao, Wenpei. "2015最新个人所得税税率表及计算方法【图】". 中国河南网. Retrieved 2016-08-27.
  58. ^ KPMG. "China – Income Tax". KPMG. Retrieved 2016-08-27.
  59. ^ "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTÍCULO 240 – TARIFA GENERAL PARA PERSONAS JURÍDICAS Retrieved 2017/12/01
  60. ^ أ ب "Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales", ARTICULO 241. TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES Retrieved 2017/12/01
  61. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide. 342.
  62. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 346.
  63. ^ "Archived copy". Archived from the original on 2011-11-12. Retrieved 2011-11-13. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)CS1 maint: archived copy as title (link)
  64. ^ "beograd.com – Strana nije nađena". Emg.rs. 2011-02-14. Archived from the original on 2012-03-02. Retrieved 2013-02-04. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  65. ^ "Ley 113 Gaceta de Cuba" (PDF). Archived from the original (PDF) on 2013-07-17. Retrieved 2014-03-15. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  66. ^ "Tax System – EURAXESS Czech Republic". Euraxess. Archived from the original on September 5, 2015. Retrieved August 25, 2015. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  67. ^ "Czech Republic Highlights 2015" (PDF). Deloitte. Archived from the original (PDF) on September 9, 2015. Retrieved August 25, 2015. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  68. ^ "AGN Tax Brochure – 2016 Corporate Tax – A European Comparison" (PDF). AGN International. Retrieved 2016-10-13.
  69. ^ "Zálohy na pojistné na důchodové pojištění - Česká správa sociálního zabezpečení". www.cssz.cz. Retrieved 2018-10-03.
  70. ^ "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. Retrieved 2013-03-24.
  71. ^ "SKAT: Income tax rates". Skat.dk. Archived from the original on 2013-02-20. Retrieved 2013-02-04. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  72. ^ أ ب "Gældende skattesatser".
  73. ^ "Kommuneskatteprocenter og grundskyldspromiller - Top 20 - 2018 - Skatteministeriet". www.skm.dk.
  74. ^ "Inland Revenue Division - Dominica". Inland Revenue Division - Dominica.
  75. ^ http://www.sri.gob.ec/web/guest/declaracion-impuesto-a-la-renta-2018. {{cite web}}: Missing or empty |title= (help)
  76. ^ "Income Tax law in Egypt". Incometax.gov.eg. Retrieved 2013-02-04.
  77. ^ http://www.investmentfiji.org.fj/resources/uploads/embeds/file/2016%20INCENTIVE%20BROCHURE.pdf
  78. ^ "Finland Ministry of Finance". Archived from the original on 2013-06-19. Retrieved 2014-02-07. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  79. ^ "Archived copy". Archived from the original on 2014-07-14. Retrieved 2014-07-17. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)CS1 maint: archived copy as title (link)
  80. ^ https://www.vero.fi/download/Luettelo_kuntien_ja_seurakuntien_tuloveroprosenteista_vuonna_2014/%7B388C6584-0062-4100-AEE3-57756815094E%7D/8895
  81. ^ "Income tax". Your Europe – Citizens (in الإنجليزية). Retrieved 2017-03-24.
  82. ^ "Taxation".
  83. ^ "Guyana Highlights 2013" (PDF). Deloitte. Retrieved 2013-05-17.[dead link]
  84. ^ "2017 Worldwide Corporate Tax Guide". www.ey.com.
  85. ^ http://taxsummaries.pwc.com/ID/Guernsey-Corporate-Other-taxes
  86. ^ أ ب https://import-export.societegenerale.fr/en/country/haiti/presentation-taxation
  87. ^ https://dgi.gouv.ht/wp-content/uploads/2018/01/DECLARATION-DEFINITIVE-DIMPOT-SUR-LE-REVENU-Version-Simplifiee-Categorie-Traitement-et-Salaires.pdf
  88. ^ "2008–09 Budget – Tax Concessions". Ird.gov.hk. Archived from the original on 2013-03-14. Retrieved 2013-02-04. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  89. ^ "Tax Rates". www.incometaxindia.gov.in (in الإنجليزية الأمريكية). Retrieved 10 January 2018.
  90. ^ "https://www.incometaxindia.gov.in/charts%20%20tables/tax%20rates.htm". www.incometaxindia.gov.in (in الإنجليزية). Retrieved 2018-05-21. {{cite web}}: External link in |title= (help)
  91. ^ "GST for GOODS" (PDF). Archived from the original (PDF) on 2017-07-08. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  92. ^ "GST for Service" (PDF). Archived from the original (PDF) on 2017-07-08. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  93. ^ (PDF) https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-israelhighlights-2019.pdf. {{cite web}}: Missing or empty |title= (help)
  94. ^ Temple-, Patrick (March 2012). "US displacing Japan as No 1 for highest corp taxes". Reuters. Retrieved 2013-05-17.
  95. ^ "Japan to cut corporate tax rate to 29.74 percent in two stages: sources". Reuters. December 2015. Retrieved 2016-07-28.
  96. ^ Jersey, States of. "Taxation in Jersey". www.gov.je.
  97. ^ Jersey, States of. "Taxation in Jersey". www.gov.je.
  98. ^ Publications, USA International Business (1 May 2002). North Korea: Investment & Business Guide. Int'l Business Publications. ISBN 9780739740972 – via Google Books. {{cite book}}: |first= has generic name (help)
  99. ^ أ ب "Tax law enforcement system korea (nts.go.kr)" section 3
  100. ^ 이세원 (4 December 2017). "여야, 소득세법 개정안은 '그대로'…최고세율 42％로 상향".
  101. ^ "Company income tax".
  102. ^ "Income tax". Your Europe – Citizens.
  103. ^ Baltic Legal the law service in Baltic states Baltic Legal, 6 August 2012
  104. ^ https://shieldgeo.com/payroll-tax-liberia/#tax_figures
  105. ^ "Liechtenstein capital gains tax rates, and property income tax". Globalpropertyguide.com. 2012-11-20. Retrieved 2013-02-04.
  106. ^ "Liechtenstein Economy: Population, GDP, Inflation, Business, Trade, FDI, Corruption". Heritage.org. Retrieved 2013-02-04.
  107. ^ أ ب "Lohnsteuer – Liechtenstein Wirtschaft". www.liechtenstein-business.li. Retrieved 2018-03-29.
  108. ^ "Mehrwertsteuergesetz 2009" (PDF).
  109. ^ "Taxation and Investment Guides: Lithuania Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
  110. ^ "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.
  111. ^ "Paramètres sociaux – CCSS". Centre commun de la sécurité sociale. Retrieved 2013-03-27. (50% maladie, 100% dépendance, 50% pension)
  112. ^ http://taxsummaries.pwc.com/ID/Macau-Corporate-Other-taxes
  113. ^ "KWSP – Home – KWSP". www.kwsp.gov.my (in الماليزية). Retrieved 2017-09-06.
  114. ^ "Rate Of Contributions" (in الإنجليزية البريطانية). Archived from the original on 2017-09-07. Retrieved 2017-09-06. {{cite news}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  115. ^ (PDF) http://mysst.customs.gov.my/assets/document/GST%20(REPEAL)%202018%20Appointment%20Of%20Date%20Of%20Coming%20Into%20Operation.pdf. {{cite news}}: Missing or empty |title= (help)
  116. ^ "Maldives Inland Revenue Authority". MIRA. Retrieved 2013-02-04.
  117. ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf
  118. ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf
  119. ^ "Lowtax – Global Tax & Business Portal – Personal Taxation – Income Tax". www.lowtax.net.
  120. ^ "Taxation and Investment Guides: Mexico Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
  121. ^ https://monitorul.fisc.md/editorial/edinaya-stavka-podohodnogo-naloga-s-fizicheskih-lic.html
  122. ^ "Monaco capital gains tax rates, and property income tax". Globalpropertyguide.com. Retrieved 2013-02-04.
  123. ^ "Monaco Tax System. Monte Carlo Tax Haven". Yourmonaco.com. Retrieved 2013-02-04.
  124. ^ "Montenegro Corporate Tax Law".
  125. ^ أ ب ت "Montenegro Tax Guide". Montenegro Guides. January 20, 2019.
  126. ^ "Montenegro - Income Tax". KPMG. 26 February 2018.
  127. ^ أ ب "code générale des impots (2017)" (PDF).
  128. ^ "Morocco Corporate - Other taxes". PWC. 26 February 2018.
  129. ^ أ ب ت ث "Namibia Tax Reference and Rate Card 2017" (PDF). PriceWaterhouseCoopers Namibia. PWC Namibia. Retrieved 2018-05-08.
  130. ^ "New income tax slab introduced". 30 May 2018.
  131. ^ eKantipur.com Archived يوليو 12, 2007 at the Wayback Machine
  132. ^ Loecken, Benjamin J. (2018-02-10). "Nepal's Extravagant 288% Import Tax". Grassroots News International (in الإنجليزية الأمريكية). Retrieved 2019-06-23.
  133. ^ "Nederlandse Belastingschijven voor 2013". www.belastingschijven.net.
  134. ^ "Archived copy". Archived from the original on 2014-04-17. Retrieved 2014-04-20. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)CS1 maint: archived copy as title (link)
  135. ^ "Weekly and fortnightly PAYE deduction tables 2017 (IR 340)" (PDF). Inland Revenue Department. April 2009. Retrieved 2009-04-28.
  136. ^ "Doing Business in New Caledonia: Corporate Taxation". PriceWaterhouseCoopers International Ltd. 2011.
  137. ^ "Doing Business in New Caledonia: Personal Taxation". PriceWaterhouseCoopers International Ltd. 2011.
  138. ^ "Main features of the Government's tax programme for 2011". Ministry of Finance. 5 October 2010.
  139. ^ أ ب "Skattesatser 2018". regjeringen.no (in النرويجية).
  140. ^ ""Taxation and Investment Guides: Oman Highlights 2013" Deloitte & Touche" (PDF). Archived from the original (PDF) on 2017-09-05. Retrieved 2017-09-04. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  141. ^ "International Tax Oman Highlights 2017" (PDF). Archived from the original (PDF) on 2017-09-05. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)
  142. ^ "ITO 2001, See Division III in Part I of the First Schedule". www.fbr.gov.pk. Retrieved 2019-02-27.
  143. ^ أ ب "Poland: Income tax legislation enacted". KPMG. Retrieved June 15, 2019.
  144. ^ "Corporate Tax Rates 2012" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
  145. ^ أ ب ت "Revoluţia fiscală - Guvernul a adoptat ordonanţa de urgenţă care modifică esenţial Codul Fiscal/ Mesajul lui Tudose: S-au inflamat nişte multinaţionale/ Sindicatele sesizează Avocatul Poporului".
  146. ^ "О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный фонд обязательного медицинского страхования (с изменениями на 19 декабря 2016 года) (утратил силу с 01.01.2017 на основании Федерального закона от 03.07.2016 N 250-ФЗ), Федеральный закон от 24 июля 2009 года №212-ФЗ". docs.cntd.ru. Retrieved 2017-12-22. 1) Пенсионный фонд Российской Федерации – 26 процентов; 2) Фонд социального страхования Российской Федерации – 2,9 процента; 2.1) Фонд социального страхования Российской Федерации – 1,8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства, временно пребывающих в Российской Федерации....; 3) Федеральный фонд обязательного медицинского страхования – с 1 января 2012 года – 5,1 процента
  147. ^ "Meet the Locals and learn about life on the Island of Sark – Sark Island Tourism". 31 August 2011.
  148. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu[dead link]
  149. ^ "Archived copy" (PDF). Archived from the original (PDF) on 2013-03-19. Retrieved 2013-02-04. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)CS1 maint: archived copy as title (link)
  150. ^ Corporate tax law (Serbian) + 10% on withdrawal
  151. ^ "Закон о порезу на доходак грађана".
  152. ^ [1]
  153. ^ "Tax rates & tax exemption schemes". Inland Revenue Authority of Singapore. Retrieved 2014-08-05.
  154. ^ "Tax licence passes; a tax rate cut to 22%". 2013-12-09. Retrieved 2014-01-20.
  155. ^ "Slovakia – Proposed increases to corporate, individual income tax rates". Retrieved 2013-03-25.
  156. ^ "South Africa budget". Retrieved 2013-02-04.
  157. ^ "South Africans to pay higher VAT for first time in two decades". Fin24. Retrieved 2018-02-21.
  158. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1527.
  159. ^ "Bolagsskatt - Internationellt". ekonomifakta.se. 2019-04-12. Retrieved 2019-04-29.
  160. ^ "Totala kommunala skattesatsen ökar marginellt 2017". scb.se. 2016-12-15. Retrieved 2017-11-29.
  161. ^ "Kommunal och statlig inkomstskatt". skatteverket.se. 2016-12-03. Retrieved 2017-11-29.
  162. ^ "VAT rates Sweden – Skatteverket". Skatteverket.se. 2010-01-23. Retrieved 2013-02-04.
  163. ^ Please note that there is also a regional (canton) and a local (commune) tax rate. For instance, the total highest rate in the Canton of Vaud, in Lausanne is 49.3% including the 13.2 a marginal federal rate of 13.2%, a marginal cantonal rate of 23.9% and a marginal communal rate of 12.2%
  164. ^ Pevzner, Alex (2010-05-28). "Taiwan Cuts Corporate Income Tax To 17%". Online.wsj.com. Retrieved 2013-02-04.
  165. ^ "營業稅試算". 財政部稅務入口網 (in الصينية). Retrieved 8 July 2016.
  166. ^ "Tax and Investment Guide_TJ_2016" (PDF). deloitte.tj.
  167. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1629.
  168. ^ EYGM Limited (April 2018). "2018 Worldwide Corporate Tax Guide" (PDF). EY Worldwide Corporate Tax Guide: 1633.
  169. ^ "18". 1 January 2016.
  170. ^ "Corporate Income Tax Rates around the World, 2015 – Tax Foundation". 1 October 2015.
  171. ^ أ ب [2] Archived أبريل 10, 2009 at the Wayback Machine
  172. ^ "HM Revenue & Customs Budget 2008 Press Notice PN02" (PDF). Hmrc.gov.uk. 2011-06-28. Retrieved 2013-02-04.
  173. ^ "Archived copy". Archived from the original on 2017-04-02. Retrieved 2017-04-01. {{cite web}}: Unknown parameter |dead-url= ignored (|url-status= suggested) (help)CS1 maint: archived copy as title (link)
  174. ^ "Income Tax rates and Personal Allowances". GOV.UK. Retrieved 2018-09-03.
  175. ^ "HM Revenue & Customs: Income tax rates and Allowances 2012–13 and 2013–14". Hmrc.gov.uk. Retrieved 2013-02-04.
  176. ^ "Directgov – Value Added Tax". Direct.gov.uk. 2013-01-09. Retrieved 2013-02-04.
  177. ^ Bankrate.com. "2017-2018 Tax Brackets | Bankrate.com". Bankrate. Retrieved 2018-07-16.
  178. ^ "State Individual Income Tax Rates and Brackets for 2018 - Tax Foundation". Tax Foundation (in الإنجليزية الأمريكية). 2018-03-05. Retrieved 2019-02-11.
  179. ^ "Department of Planning & Investment _ DPI". Dpi.hochiminhcity.gov.vn. Archived from the original on 2010-08-28. Retrieved 2013-02-04. {{cite web}}: Unknown parameter |deadurl= ignored (|url-status= suggested) (help)
  180. ^ "Taxation and Investment Guides: BVI Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine
  181. ^ "Taxation and Investment Guides: Yemen Highlights 2013" Deloitte & Touche Archived 2013-10-02 at the Wayback Machine

وصلات خارجية

تمّ الاسترجاع من "https://www.marefa.org/w/index.php?title=قائمة_البلدان_حسب_عوائد_الضرائب_كنسبة_من_ن.م.إ.&oldid=2238216"