Portugal | 59.00% | 14.50% | 21% | 23% (standard rate); |
Aruba | 58.95% | 7.00% | 25% | 1.5% (turnover tax) |
Sweden | 57.00% | 32.00% | 21.4% | 25% (standard rate); 12% or 6% (reduced rate) |
Japan | 55.95% | 15.11% | 29.74% | 10% |
Denmark | 55.86% | 39.86% | 22% | 25% |
Switzerland | 55.00% | 0.00% | 17.92% | 7.7% (standard rate); 3.8% or 2.5% (reduced rates) |
Austria | 55.00% | 0.00% | 25% | 20% (standard rate); 10% (basic items) |
Finland | 54.25% | 7.71% | 20% | 24% (standard rate); 10% (medicines and public transport) |
Canada | 54.00% | 19.00% | 38% (highest rate); 12% (lowest rate) | 15% |
South Korea | 53.40% | 7.80% | 24.2% | 10% |
Luxembourg | 52.45% | 6.00% | 29.22% | 17% |
Ireland | 52.00% | 20.00% | 12.5% | 23% (goods); 0% (certain items of food) |
Netherlands | 51.95% | 36.55% | 25% (on profits over €250,001); 20% (not over €250,000) | 21% (standard rate); 9% (essential and selected goods) |
San Marino | 50.00% | 12.00% | 17% | 0% (standard rate); 17% (imported goods) |
Slovenia | 50.00% | 16.00% | 19% | 22% or 9.5% |
Central African Republic | 50.00% | n/a | 30% | 19% |
Israel | 50.00% | 11.50% | 23% | 17% (standard rate); 0% (fruits, vegetables and public transport) |
Cuba | 50.00% | 15.00% | 30% | 20% (highest rate); 2.5% (lowest rate) |
Belgium | 50.00% | 25.00% | 29.58% | 21% (standard rate); 6% (essential and selected goods) |
Senegal | 50.00% | 0.00% | 25% | 20% |
Nepal | 50.00% | 1.00% | 30% (higher rate for financial companies); 25% (standard rate); 20% (reduced rate for manufacturing companies) | 13% (standard rate); |
United States | 50.00% | 0.00% | 21% + 0–12% (state/local) | 11.725% (highest prevailing marginal state and local sales tax rate); 0% (lowest prevailing marginal rate) |
Germany | 47.48% | 14.00% | 29.65% | 19% (standard rate); 7% (food) |
Australia | 47.00% | 0.00% | 30% (standard rate); 28.5% (reduced rate) | 10% (standard rate); 0% (essential items) |
Italy | 47.00% | 23.00% | 27.9% (24% + 3.9% (municipal)) | 22% (standard rate); 4% (food and books) |
United Kingdom | 47.00% | 0.00% | 19% | 20% (standard rate); 0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals) |
Russia | 47.00% | 13.00% | 20% | 20% (standard rate); 0% (house or flat) |
Curacao | 46.50% | 9.75% | 22% | 6, 7 or 9% |
Iceland | 46.00% | 0.00% | 20% | 24% (standard rate); 11% (reduced rate) |
Czech Republic | 45.70% | 20.10% | 19% | 21% (standard rate); 15% or 10% (reduced rates) |
Greece | 45.00% | 22.00% | 28% (+ 28% paid in advance & returned after 1 year + 10% on distribution of profit) | 24% (standard rate); For some islands away from the mainland the rates are 17%, 9% and 4%, respectively. |
Zimbabwe | 45.00% | 0.00% | 25% | 15% (standard rate); 0% (on selected items) |
Spain | 45.00% | 0.00% | 25% (in mainland); 4% (in Canary Islands) | 21% (standard rate); |
South Africa | 45.00% | 0.00% | 28% | 15% |
France | 45.00% | 0.00% | 31% (on profits over €500,000; 15% (not over €38,120) | 20% (standard rate); 2.1% (press) |
China | 45.00% | 0.00% | 25% | 16% (standard rate); 0% (goods and services for export) |
Lithuania | 42.77% | 31.20% | 15% | 21% |
India | 42.70% | 0.00% | 25.17% (highest); 17.01% (lowest) | 28%, 18%, 12%, 5%, 0% (varies by commodity) |
Singapore | 42.00% | 0.00% | 17% | 7% |
Malaysia | 40.20% | 0.00% | 24% (highest rate); 18% (lowest rate) | 10% (standard rate for goods) |
Gibraltar | 40.00% | 17.00% | 10% | 0% |
New Caledonia | 40.00% | 0.00% | 30% | N/A |
Croatia | 40.00% | 12.00% | 18% (for profits over 3 million kn); 12% (for profits not over 3 million kn) | 25% (standard rate); 13% (certain groceries) |
Taiwan | 40.00% | 5.00% | 20% | 5% |
Dr Congo | 40.00% | 0.00% | 35% | 20% (highest rate); 5% (lowest rate) |
Barbados | 38.00% | 25.00% | 5.5% (on profits not over Bds$1 million); 1.0% (over Bds$30 million) | 17.5% (standard rate); 7.5% (hotel services) |
Namibia | 37.00% | 0.00% | 32% | 15% |
Armenia | 36.00% | 24.40% | 20% | 20% |
Moldova | 36.00% | 12.00% | 12% | 20% (standard rate); 10% (HoReCa) |
Dominica | 35.00% | 0.00% | 25% | 15% |
Malta | 35.00% | 0.00% | 10% (highest rate); (35% pre-rebate) | 18% |
Cyprus | 35.00% | 0.00% | 12.5% | 19% (standard rate); 5% or 0% (reduced rates) |
Gabon | 35.00% | 5.00% | 35% | 18% |
Norway | 35.00% | 0.00% | 23% | 25% (standard rate); |
Tunisia | 35.00% | 0.00% | 30% | 18% (standard rate); 12% or 6% (reduced rate) |
Burundi | 35.00% | 0.00% | 35% | 18% |
Benin | 35.00% | 10.00% | 35% | 18% |
Ecuador | 35.00% | 0.00% | 25% | 12% (standard rate); 0% (exports) |
Romania | 35.00% | 10.00% | 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees) | 19% (standard rate); |
Chile | 35.00% | 0.00% | 27% | 19% |
Cameroon | 35.00% | 10.00% | 31.5% | 19.25% |
Algeria | 35.00% | 0.00% | 26% (highest rate); 19% (lowest rate) | 19% (standard rate); 9% (basic items) |
Argentina | 35.00% | 9.00% | 35% | 21% |
Thailand | 35.00% | 0.00% | 20% | 7% |
Iran | 35.00% | 0.00% | 25% | 9% (highest rate); 0% (reduced rate) |
Turkey | 35.00% | 15.00% | 20% | 18% (standard rate); 1% (certain food items) |
Vietnam | 35.00% | 5.00% | 20% | 10% |
Philippines | 35.00% | 0.00% | 30% | 12% (standard rate); 0% (reduced rate) |
Mexico | 35.00% | 1.92% | 30% | 16% |
Venezuela | 34.00% | 6.00% | 34% | 16% (standard rate); 8% (reduced rate) |
Puerto Rico | 33.34% | 0.00% | 20% | 11.5% |
Guyana | 33.00% | n/a | 30% | 16% (standard rate); 0% (reduced rate) |
Swaziland | 33.00% | 33.00% | 27.5% | 14% |
New Zealand | 33.00% | 10.50% | 28% | 15% |
Colombia | 33.00% | 0.00% | 33% | 19% (standard rate); 5% or 0% (reduced rates) |
Poland | 32.00% | 0.00% | 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) | 23% (standard rate); 8% or 5% (reduced rates) |
Latvia | 31.40% | 20.00% | 0% (20% on distribution of profit) | 21% |
Pakistan | 31.00% | 7.50% | 31% | 17% (standard rate); |
Cook Islands | 30.00% | 18.50% | 30% (highest rate); 20% (lowest rate) | 15% |
Gambia | 30.00% | 0.00% | 31% | N/A |
Uruguay | 30.00% | 0.00% | 25% | 22% (standard rate); 0% (extent) |
El Salvador | 30.00% | 0.00% | 30% | 13% |
Haiti | 30.00% | 0.00% | 30% | 10% |
Zambia | 30.00% | 10.00% | 35% | 16% |
Peru | 30.00% | 0.00% | 30% | 16% (standard rate) + |
Kenya | 30.00% | 10.00% | 30% | 16% (standard rate); 0% (food) |
Tanzania | 30.00% | 15.00% | 30% | 18% |
Indonesia | 30.00% | 5.00% | 25% | 10% |
Bulgaria | 28.00% | 10.00% | 10% (+ 5% on distribution of profit) | 20% |
Cape Verde | 27.50% | 16.50% | 25% | 15% |
Brazil | 27.50% | 0.00% | 34% | 25% (highest rate); 17% (lowest rate) |
Panama | 27.00% | 0.00% | 25% | 7% (standard rate); 5% (essential goods) |
Falkland Islands | 26.00% | 0.00% | 26% | 0% |
Belize | 25.00% | 0.00% | N/A | 12.5% |
Bhutan | 25.00% | 0.00% | 26% | N/A |
Trinidad And Tobago | 25.00% | 0.00% | 25% | 12.5% |
Botswana | 25.00% | 0.00% | 22% | 12% |
Jamaica | 25.00% | 0.00% | 33.3% (standard rate); 25% (reduced rate for small companies) | 20% (services) |
Costa Rica | 25.00% | 0.00% | 30% | 13% |
Slovakia | 25.00% | 0.00% | 22% | 20% (standard rate) |
Serbia | 25.00% | 10.00% | 15% | 20% (standard rate); 8% or 0% (reduced rates) |
Azerbaijan | 25.00% | 14.00% | 20% | 18% |
Dominican Republic | 25.00% | 0.00% | 27% | 18% |
Bolivia | 25.00% | 0.00% | 29% | 13% |
Burkina Faso | 25.00% | 0.00% | 27.5% | 18% |
Bangladesh | 25.00% | 0.00% | 35% | 15% |
Liechtenstein | 24.00% | 3.00% | 12.5% | 7.7% (standard rate); 2.5% (reduced rate) |
Nigeria | 24.00% | 7.00% | 30% | 5% |
Albania | 23.00% | 0.00% | 15% | 20% (standard rate); 6% (tourism services) |
Egypt | 22.50% | 0.00% | 22.5% (on taxable corporate profits); (+ 5% on distribution of profit) | 14% (standard rate); 0% (exports) |
Isle Of Man | 20.00% | 10.00% | 0% | 20% (standard rate); 5% (home renovations) |
Fiji | 20.00% | 0.00% | 20% | 9% |
Estonia | 20.00% | 20.00% | 0%; (20% on dividends) | 20% (standard rate); 9% (reduced rate) |
Georgia | 20.00% | 20.00% | 0% (15% on distribution of profit) | 18% |
Lebanon | 20.00% | 2.00% | 17% | 11% |
Cambodia | 20.00% | 0.00% | 20% | 10% |
North Korea | 20.00% | 0.00% | 25% | 4% (highest rate); 2% (lowest rate) |
Morocco | 20.00% | 0.00% | 31% (highest rate); 10% (lowest rate) | 20% (standard rate); 14%, 10%, 7% (reduced rates) |
Afghanistan | 20.00% | 0.00% | 20% | 0% |
Ukraine | 18.00% | 18.00% | 18% | 20% (standard rate); 7% or 0% (reduced rates) |
Belarus | 17.00% | 13.00% | 18% | 20% (standard rate); 10% (reduced rate) |
Angola | 17.00% | 0.00% | 30% | 10% |
Seychelles | 15.00% | 15.00% | 40% (highest rate); 33% (lowest rate) | 15% |
Maldives | 15.00% | 0.00% | 15% (highest rate); 8% (lowest rate) | 6% |
Mauritius | 15.00% | 15.00% | 15% | 15% |
Palestine | 15.00% | 5.00% | 15% | 14.5% |
Hong Kong | 15.00% | 0.00% | 16.5% (on profits over HK$2 million); 8.25% (on profits not over HK$2 million) | 0% |
Hungary | 15.00% | 15.00% | 9% | 27% (standard rate); 5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) |
Syria | 15.00% | 5.00% | 22% | N/A |
Kazakhstan | 15.00% | 10.00% | 20% | 12% |
Sri Lanka | 15.00% | 0.00% | 30% (highest rate); 15% (lowest rate) | 12% (standard rate); 8% or 0% (reduced rates) |
Yemen | 15.00% | 10.00% | 20% | 2% |
Jordan | 14.00% | 0.00% | 20% | 16% |
Tajikistan | 13.00% | 5.00% | 13%; 25% (non-residents) | 18% |
Montenegro | 12.65% | 9.00% | 9% | 11% |
Marshall Islands | 12.00% | 0.00% | N/A | 4% (highest rate); 2% (lowest rate) |
Macau | 12.00% | 0.00% | 12% | 0% |
Uzbekistan | 12.00% | 12.00% | 12% (standard rate); 20% (banks and mobile communication operators) | 20% (highest rate); 0% (lowest rate) |
Andorra | 10.00% | 10.00% | 10% | 4.5% (standard rate); 9.5% (banking services); 2.5%, 1% or 0% (reduced rates) |
Bosnia And Herzegovina | 10.00% | 10.00% | 10% | 17% |
Mongolia | 10.00% | 10.00% | 10% | 10% |
Paraguay | 10.00% | 8.00% | 10% | 10% |
Bahamas | 8.80% | 0.00% | 0% | 12% (standard rate) |
Guatemala | 7.00% | 5.00% | 25% | 12% |
American Samoa | 6.00% | 4.00% | 44% (highest rate); 15% (lowest rate) | 0% |
Saudi Arabia | 2.50% | 0.00% | 5% | 5% |
Anguilla | 0.00% | 0.00% | 0% | 0% |
British Virgin Islands | 0.00% | 0.00% | 0% | N/A |
Monaco | 0.00% | 0.00% | 33.33% | 19.6% (highest rate); 5.5% (lowest rate) |
Saint Kitts And Nevis | 0.00% | 0.00% | 0% | N/A |
Cayman Islands | 0.00% | 0.00% | 0% | 0%$1 |
Brunei | 0.00% | 0.00% | 20% | N/A |
Bahrain | 0.00% | 0.00% | 0% | 5% |
Qatar | 0.00% | 0.00% | 10% | 0% |
Kuwait | 0.00% | 0.00% | 0% | 0% |
Oman | 0.00% | 0.00% | 15% | 5% |
United Arab Emirates | 0.00% | 0.00% | 0% | 5% |
Tokelau | n/a | n/a | N/A | N/A |
Niue | n/a | n/a | N/A | 12.5% |
Montserrat | n/a | n/a | N/A | N/A |
Saint Pierre And Miquelon | n/a | n/a | N/A | N/A |
Nauru | n/a | n/a | N/A | N/A |
Tuvalu | n/a | n/a | N/A | N/A |
Palau | n/a | n/a | N/A | N/A |
Turks And Caicos Islands | n/a | n/a | N/A | N/A |
Sint Maarten | n/a | n/a | N/A | N/A |
Bermuda | n/a | n/a | 0% | N/A |
United States Virgin Islands | n/a | n/a | 10% | N/A |
Tonga | n/a | n/a | N/A | N/A |
Saint Vincent And The Grenadines | n/a | n/a | N/A | N/A |
Grenada | n/a | n/a | N/A | N/A |
Micronesia | n/a | n/a | N/A | N/A |
Kiribati | n/a | n/a | N/A | N/A |
Saint Lucia | n/a | n/a | N/A | N/A |
Samoa | n/a | n/a | N/A | N/A |
Sao Tome And Principe | n/a | n/a | N/A | N/A |
Vanuatu | n/a | n/a | N/A | N/A |
Suriname | n/a | n/a | 36% | N/A |
Solomon Islands | n/a | n/a | N/A | N/A |
Comoros | n/a | n/a | N/A | N/A |
Djibouti | n/a | n/a | N/A | N/A |
Timor Leste | n/a | n/a | N/A | N/A |
Equatorial Guinea | n/a | n/a | N/A | N/A |
Guinea Bissau | n/a | n/a | N/A | N/A |
Lesotho | n/a | n/a | N/A | N/A |
Eritrea | n/a | n/a | N/A | N/A |
Mauritania | n/a | n/a | N/A | N/A |
Liberia | n/a | n/a | 25% | N/A |
Republic Of The Congo | n/a | n/a | 30% | 18.9% |
Turkmenistan | n/a | n/a | N/A | N/A |
Kyrgyzstan | n/a | n/a | N/A | N/A |
Nicaragua | n/a | n/a | N/A | N/A |
Libya | n/a | n/a | N/A | N/A |
Laos | n/a | n/a | N/A | N/A |
Sierra Leone | n/a | n/a | N/A | N/A |
Togo | n/a | n/a | N/A | N/A |
Papua New Guinea | n/a | n/a | N/A | N/A |
Honduras | n/a | n/a | N/A | N/A |
South Sudan | n/a | n/a | N/A | N/A |
Rwanda | n/a | n/a | N/A | N/A |
Guinea | n/a | n/a | N/A | N/A |
Somalia | n/a | n/a | N/A | N/A |
Chad | n/a | n/a | N/A | N/A |
Malawi | n/a | n/a | N/A | N/A |
Mali | n/a | n/a | N/A | N/A |
Niger | n/a | n/a | N/A | N/A |
Ivory Coast | n/a | n/a | N/A | N/A |
Madagascar | n/a | n/a | N/A | N/A |
Ghana | n/a | n/a | N/A | 3% |
Mozambique | n/a | n/a | N/A | N/A |
Iraq | n/a | n/a | N/A | N/A |
Sudan | n/a | n/a | N/A | N/A |
Uganda | n/a | n/a | 30% | 18% |
Myanmar | n/a | n/a | N/A | N/A |
Ethiopia | n/a | n/a | N/A | N/A |