| Country |
Income Tax |
VAT |
|
| Corporate |
Individual |
||
| Argentina | 35% | 9-35% | 21% |
| Australia | 30% | 17-45% | 10%GST |
| Austria | 25% | 21%-50% | 20% |
| Belgium | 33.99% | 25-50% | 21% |
| Brazil | 34% | 7.5-27.5% | 17-25% |
| Bulgaria | 10% | 10% | 20% |
| Canada | 19.5%(federal) | 15-29%(Federal) | 5%(gst) |
| China | 25% | 5-45% | 17% |
| Cyprus | 10% | 20-30% | 15% |
| Czech Rep. | 20% | 15% | 19% |
| Denmark | 25% | 38-59% | 25% |
| Egypt | 20% | 10-20% | 10%gst |
| Estonia | 21% | 20% | 20% |
| Finland | 26% | 7.0-30.5% | 22% |
| France | 33.33% | 5.5-40% | 19.6% |
| Germany | 30-33%(effective) | 14-45% | 19% |
| Gibraltar | 27% | 0-40% | - |
| Greece | 25% | 0-40% | 19% |
| Hong kong | 16.5% | 2-17% | - |
| Hungary | 16% | 18% and 36% | 25% |
| India | 30-40% | 10-30% | 12.5% |
| Indonesia | 28% | 5-30% | 10% |
| Ireland | 12.5% | 20-41% | 21.5% |
| Israel | 26% | 10-46% | 16.5% |
| Italy | 31.4% | 23%-43% | 20% |
| Japan | 30% | 5-50% | 5%(consump) |
| Latvia | 15% | 23% | 21% |
| Lithuania | 20% | 15%/20% | 19% |
| Luxemburg | 21% | 0-38% | 15% |
| Malta | 35% | 15-35% | 18% |
| Mexico | 28% | 0-28% | 15% |
| Monaco | 33.33% | 0% | 19.6% |
| Morocco | 35% | 0-41.5% | 20% |
| Montenegro | 9% | 12% | 17% |
| Netherlands | 20-25.5% | 0-52% | 19% |
| New Zealand | 30% | 0-39% | 12.5%gst |
| Norway | 28% | 28-49% | 25% |
| Pakistan | 35% | 0-25% | 15% |
| Philippines | 30% | 5-32% | 12% |
| Poland | 19% | 18%/32% | 22% |
| Portugal | 25% | 0-42% | 20% |
| Romania | 16% | 16% | 19% |
| Russia | 20% | 13% | 18% |
| Saudi Arabia | 20% | 20% | -- |
| Serbia | 10% | 10-20% | 18% |
| Singapore | 18% | 3.5%-20% | 7% (gst) |
| Slovakia | 19% | 19% | 19% |
| Slovenia | 21% | 16%-41% | 20% |
| South Africa | 28% | 0-40% | 14% |
| Spain | 30% | 24-43% | 16% |
| Sweden | 26.3% | 0-57% | 25% |
| Taiwan | 25% | 6-40% | 5% |
| Thailand | 30% | 5-37% | 7% |
| Tunisia | 30% | 15-35% | 18% |
| Turkey | 20% | 15-35% | 18% |
| U.K. | 28% | 0-40% | 15% |
| Ukraine | 25% | 15% | 20% |
| U.S.A. | 15-35% | 15-35% | - |
| Vietnam | 25% | 5-35% | 10% |
| Zambia | 35% | 0-35% | 16% |
1. The information above may be outdated.
2. In countries in which VAT is charged at a number of different
rates, the rate in the Table is the highest rate.
3. The rates in the Table do not include Local tax, if it
exists.
Published - August 2009
