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.

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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

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