Finland | - Varies on a case-to-case basis
| - Varies on a case-to-case basis
| - Varies on a case-to-case basis
|
---|
Vietnam | | - Treaty: 0, 10, or 15
- Non-Treaty: 5
| - Treaty: 5, 7, 7.5, 10, or 15
- Non-Treaty: 10
|
---|
Iraq | - Resident: NA
- Non-Resident: NA
| - Resident: 1.8 to 10
- Non-Resident: 15
| - Resident: 1.8 to 10
- Non-Resident: 15
|
---|
Palestine | - Resident: NA
- Non-Resident: NA
| - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
|
---|
Cape Verde | - Resident: NA
- Non-Resident: NA
| - Resident: 20
- Non-Resident: 20
| - Resident: 20
- Non-Resident: 20
|
---|
Chile | - Resident: NA
- Non-Resident: 35
| - Resident: NA
- Non-Resident: 4 or 35
| - Resident: NA
- Non-Resident: 30
|
---|
United States | - Resident: NA
- Non-Resident: 30
| - Resident: NA
- Non-Resident: 30
| - Resident: NA
- Non-Resident: 30
|
---|
Sweden | - Resident: NA
- Non-Resident: 30
| - Resident: NA
- Non-Resident: 0
| - Resident: NA
- Non-Resident: 20.6
|
---|
Canada | - Resident: NA
- Non-Resident: 25
| - Resident: NA
- Non-Resident: 25
| - Resident: NA
- Non-Resident: 25
|
---|
Norway | - Resident: NA
- Non-Resident: 25
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Taiwan | - Resident: NA
- Non-Resident: 21
| - Resident: 10
- Non-Resident: 15 or 20
| - Resident: 10
- Non-Resident: 20
|
---|
Serbia | - Resident: NA
- Non-resident: 20
- Non-resident in tax haven: 20
| - Resident: NA
- Non-resident: 20
- Non-resident in tax haven: 25
| - Resident: NA
- Non-resident: 20
- Non-resident in tax haven: 25
|
---|
Ukraine | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Sri Lanka | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 14
|
---|
Kazakhstan | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Cambodia | - Resident: NA
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 14
| - Resident: 15
- Non-Resident: 14
|
---|
Zimbabwe | - Resident: NA
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 0
| - Resident: NA
- Non-Resident: 15
|
---|
Puerto Rico | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 29
| - Resident: NA
- Non-Resident: 29
|
---|
Lithuania | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
Slovenia | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Eswatini | - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 15
|
---|
Morocco | - Resident: NA
- Non-Resident: 13.5
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
Bolivia | - Resident: NA
- Non-Resident: 12.5
| - Resident: NA
- Non-Resident: 12.5
| - Resident: NA
- Non-Resident: 12.5
|
---|
Maldives | - Resident: NA
- Non-resident: 10
- Non-resident contractor: 5
| - Resident: NA
- Non-resident: 10
| - Resident: NA
- Non-resident: 10
|
---|
Namibia | - Resident: NA
- Non-Resident: 10 or 20
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
China | - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
Turkey | - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 20
|
---|
Kyrgyzstan | - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
|
---|
Oman | - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
North Macedonia | - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
Albania | - Resident: NA
- Non-Resident: 8
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Peru | - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 4.99
| - Resident: NA
- Non-Resident: 30
|
---|
Armenia | - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
|
---|
Saudi Arabia | - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 15
|
---|
Guatemala | - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 15
|
---|
Georgia | - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 5
|
---|
Latvia | - Resident: NA
- Non-resident: 0
- Non-resident in tax haven: 20
| - Resident: NA
- Non-resident: 0
- Non-resident in tax haven: 20
| - Resident: NA
- Non-resident: 0
- Non-resident in tax haven: 20
|
---|
Singapore | - Resident: NA
- Non-Resident: 0
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 10
|
---|
Qatar | - Resident: NA
- Non-Resident: 0
| - Resident: NA
- Non-Resident: 5
| - Resident: NA
- Non-Resident: 5
|
---|
Saint Lucia | - Resident: NA
- Non-Resident: 0
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 25
|
---|
France | - Resident: NA
- Non-resident (companies): 25
- Non-resident (individuals): 12.8
| - Resident: NA
- Non-resident (companies): 0
- Non-resident (individuals): 0
| - Resident: NA
- Non-resident (companies): 25
- Non-resident (individuals): 25
|
---|
Switzerland | - Resident: Between 0 and 35
- Non-Resident: Between 0 and 35
| - Resident: Between 0 and 35
- Non-Resident: Between 0 and 35
| - Resident: 0
- Non-Resident: 0
|
---|
Colombia | - Resident: Between 0 and 20
- Non-Resident: 20
| - Resident: Between 0 and 20
- Non-Resident: 20
| - Resident: Between 0 and 20
- Non-Resident: 20
|
---|
Greenland | - Resident: 36 to 44
- Non-resident: 36 to 44
| - Resident: 25
- Non-resident: 25
| - Resident: 30
- Non-resident: 30
|
---|
Venezuela | - Resident: 34
- Non-Resident: 34
| - Resident: 0 or 5
- Non-Resident: 34 on 95
| - Resident: 0
Non-Resident: 34 on 90
|
---|
Belgium | - Resident: 30
- Non-Resident: 30
| - Resident: 30
- Non-Resident: 30
| - Resident: 30
- Non-Resident: 30
|
---|
Denmark | - Resident: 27
- Non-Resident: 27
| - Resident: 22
- Non-Resident: 22
| - Resident: 22
- Non-Resident: 22
|
---|
Germany | - Resident: 25
- Non-Resident: 25
| - Resident: 25
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 15
|
---|
Portugal | - Resident: 25
- Non-Resident: 25
| - Resident: 25
- Non-Resident: 0 or 25
| - Resident: 25
- Non-Resident: 0 or 25
|
---|
Ireland | - Resident: 25
- Non-Resident: 25
| - Resident: 20
- Non-Resident: 20
| - Resident: 20
- Non-Resident: 20
|
---|
Iceland | - Resident: 22
- Non-Resident: 21
| - Resident: 22
- Non-Resident: 13
| - Resident: 0
- Non-Resident: 22
|
---|
South Africa | - Resident: 20
- Non-Resident: 20
| - Resident: 0
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 15
|
---|
Mozambique | - Resident: 20
- Non-Resident: 20
| - Resident: 20
- Non-Resident: 20
| - Resident: 20
- Non-Resident: 20
|
---|
Gabon | - Resident: 20
- Non-Resident: 20
| - Resident: NA
- Non-Resident: 20
| - Resident: NA
- Non-Resident: 20
|
---|
Japan | - Resident: 20
- Non-Resident: 15
| - Resident: 20
- Non-Resident: 20
| - Resident: 0
- Non-Resident: 20
|
---|
Chad | - Resident: 20
- Non-resident outside CEMAC area: 20
- Non-resident from CEMAC area: 5 or 10
| - Resident: NA
- Non-resident outside CEMAC area: 25
- Non-resident from CEMAC area: 5
| - Resident: NA
- Non-resident outside CEMAC area: 25
- Non-resident from CEMAC area: 7.5
|
---|
Spain | - Resident: 19
- Non-Resident: 19
| - Resident: 19
- Non-Resident: 19
| - Resident: 19 or 24
- Non-Resident: 19 or 24
|
---|
Poland | - Resident: 19
- Non-Resident: 19
| - Resident: NA
- Non-Resident: 20
| - Resident: NA
- Non-Resident: 20
|
---|
Cameroon | - Resident: 16.5
- Non-Resident: 16.5
| - Resident: 16.5
- Non-Resident: 16.5
| - Resident: 0
- Non-Resident: 15
|
---|
Zambia | - Resident: 15
- Non-Resident: 20
| - Resident: 15
- Non-Resident: 20
| - Resident: 15
- Non-Resident: 20
|
---|
Montenegro | - Resident: 15
- Non-resident: 15
- Non-resident in tax haven: 30
| - Resident: NA
- Non-resident: 15
- Non-resident in tax haven: 30
| - Resident: NA
- Non-resident: 15
- Non-resident in tax haven: 30
|
---|
Pakistan | - Resident: 15
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 10
| - Resident: 0
- Non-Resident: 15
|
---|
Uganda | - Resident: 15
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Algeria | - Resident: 15
- Non-Resident: 15
| - Resident: 10
- Non-Resident: 10
| - Resident: 0
- Non-Resident: 30
|
---|
Ivory Coast | - Resident: 15
- Non-Resident: 15
| - Resident: 18
- Non-Resident: 18
| - Resident: NA
- Non-Resident: 20
|
---|
Netherlands | - Resident: 15
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
|
---|
Rwanda | - Resident: 15
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 15
|
---|
Czech Republic | - Resident: 15
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 15
|
---|
Nicaragua | - Resident: 15
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 15
|
---|
Turkmenistan | - Resident: 15
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
Republic of the Congo | - Resident: 15
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 5 or 20
| - Resident: 0
- Non-Resident: 10 or 20
|
---|
Costa Rica | - Resident: 15
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 5.5 or 15
| - Resident: NA
- Non-Resident: 25
|
---|
Luxembourg | - Resident: 15
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
|
---|
Tajikistan | - Resident: 12
- Non-Resident: 12
| - Resident: 12
- Non-Resident: 12
| - Resident: NA
- Non-Resident: 15
|
---|
Equatorial Guinea | - Resident: 10
- Non-Resident: 25
| - Resident: 10
- Non-Resident: 25
| - Resident: 10
- Non-Resident: 10
|
---|
India | - Resident: 10
- Non-Resident: 20
| - Resident: 10
- Non-Resident: 5 to 40
| - Resident: 2 to 10
- Non-Resident: 20
|
---|
Indonesia | - Resident: 10
- Non-Resident: 20
| - Resident: 10, 15, or 20
- Non-Resident: 20
| - Resident: 15
- Non-Resident: 20
|
---|
Mongolia | - Resident: 10
- Non-Resident: 20
| - Resident: 10
- Non-Resident: 20
| - Resident: 10
- Non-Resident: 20
|
---|
Malawi | - Resident: 10
- Non-Resident: 15
| - Resident: 20
- Non-Resident: 15
| - Resident: 20
- Non-Resident: 15
|
---|
Dominican Republic | - Resident: 10
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 27
|
---|
Nigeria | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
|
---|
Ethiopia | - Resident: 10
- Non-Resident: 10
| - Resident: 5 or 10
- Non-Resident: 5 or 10
| - Resident: 5
- Non-Resident: 5
|
---|
Mexico | - Resident: 10
- Non-Resident: 10
| - Resident: 0.08
- Non-Resident: 4.9 to 35
| - Resident: NA
- Non-Resident: 5 to 35
|
---|
Thailand | - Resident: 10
- Non-Resident: 10
| - Resident: 1
- Non-Resident: 15
| - Resident: 3
- Non-Resident: 15
|
---|
Angola | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: 15
- Non-Resident: 15
|
---|
Senegal | - Resident: 10
- Non-Resident: 10
| - Resident: 8 to 16
- Non-Resident: 8 to 16
| - Resident: 20
- Non-Resident: 20
|
---|
Honduras | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: 25
- Non-Resident: 25
|
---|
Laos | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: 5
- Non-Resident: 5
|
---|
Lebanon | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 7.5
|
---|
Mauritania | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 15
|
---|
Botswana | - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 15
|
---|
DR Congo | - Resident: 10 or 20
- Non-Resident: 10 or 20
| - Resident: 0
- Non-Resident: 0 or 20
| - Resident: 20
- Non-Resident: 20
|
---|
Paraguay | - Resident: 8
- Non-Resident: 15
| - Resident: NA
- Non-Resident: 6, 15 or 30
| - Resident: NA
- Non-Resident: 15 or 30
|
---|
Ghana | - Resident: 8
- Non-Resident: 8
| - Resident: 8
- Non-Resident: 8
| - Resident: 15
- Non-Resident: 15
|
---|
Romania | - Resident: 8
- Non-Resident: 8
| - Resident: NA
- Non-Resident: 16
| - Resident: NA
- Non-Resident: 16
|
---|
Moldova | - Resident: 6
- Non-Resident: 6
| - Resident: 12
- Non-Resident: 12
| - Resident: 12
- Non-Resident: 12
|
---|
Kenya | - Resident: 5
- Non-Resident: 15
- Repatriated Income Tax for foreign corp.: 15
| - Resident: 10 to 25
- Non-Resident: 15 to 25
| - Resident: 5
- Non-Resident: 20
|
---|
Uzbekistan | - Resident: 5
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 10
| - Resident: NA
- Non-Resident: 20
|
---|
El Salvador | - Resident: 5
- Non-Resident: 5
- Non-Resident in a tax haven: 25
| - Resident: 10
- Non-Resident: 0 or 20
- Non-Resident in a tax haven: 10 or 25
| - Resident: 5 or 10
- Non-Resident: 20
- Non-Resident in a tax haven: 25
|
---|
Azerbaijan | - Resident: 5
- Non-Resident: 5
| - Resident: 10
- Non-Resident: 10
| - Resident: 14
- Non-Resident: 14
|
---|
Greece | - Resident: 5
- Non-Resident: 5
| - Resident: 15
- Non-Resident: 15
| - Resident: 20
- Non-Resident: 20
|
---|
Panama | - Resident: 5, 10. or 20
- Non-Resident: 5, 10. or 20
| - Resident: NA
- Non-Resident: 12.5
| - Resident: NA
- Non-Resident: 12.5
|
---|
Egypt | - Resident: 5 or 10
- Non-Resident: 5 or 10
| - Resident: NA
- Non-Resident: 20
| - Resident: NA
- Non-Resident: 20
|
---|
Tanzania | - Resident: 5 or 10
- Non-Resident: 5 or 10
| - Resident: 10
- Non-Resident: 10
| - Resident: 15
- Non-Resident: 15
|
---|
Australia | - Resident: 0
- Non-Resident: 30
| - Resident: 0
- Non-Resident: 10
| - Resident: 0
- Non-Resident: 30
|
---|
Italy | - Resident: 0
- Non-Resident: 26
| - Resident: 0 or 26
- Non-Resident: 26
| - Resident: 0
- Non-Resident: 30
|
---|
Guyana | - Resident: 0
- Non-Resident: 20
| - Resident: 0
- Non-Resident: 20
| - Resident: 0
- Non-Resident: 20
|
---|
Philippines | - Resident: 0
- Non-resident: 15 or 25
| - Resident: 10, 15, or 20
- Non-resident: 20
| - Resident: 20
- Non-resident: 25
|
---|
Papua New Guinea | - Resident: 0
- Non-Resident: 15
| - Resident: 15
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 10
|
---|
Madagascar | - Resident: 0
- Non-Resident: 10
| - Resident: 20
- Non-Resident: 20
| - Resident: 0
- Non-Resident: 10
|
---|
Timor Leste | - Resident: 0
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
| - Resident: 10
- Non-Resident: 10
|
---|
Trinidad and Tobago | - Resident: 0
- Non-Resident: 3 or 8
| - Resident: 0
- Non-Resident: 15
| - Resident: 0
- Non-Resident: 15
|
---|
Jordan | - Resident: 0
- Non-Resident: 0 or 10
| - Resident: 5 or 7
- Non-Resident: 10
| - Resident: 0
- Non-Resident: 10
|
---|
United Kingdom | - Resident: 0
- Non-Resident: 0
| - Resident: 20
- Non-Resident: 20
| - Resident: 20
- Non-Resident: 20
|
---|
Myanmar | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 15
| - Resident: 10
- Non-Resident: 15
|
---|
Malaysia | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0 or 15
| - Resident: 0
- Non-Resident: 10
|
---|
Hungary | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
|
---|
United Arab Emirates | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
|
---|
Hong Kong | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 2.475 to 4.95
|
---|
Mauritius | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 15
| - Resident: 10
- Non-Resident: 15
|
---|
Cyprus | - Resident: 0
- Non-Resident: 0
| - Resident: 17
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 10
|
---|
Fiji | - Resident: 0
- Non-Resident: 0
| - Resident: 10
- Non-Resident: 10
| - Resident: 5
- Non-Resident: 5
|
---|
Isle of Man | - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
|
---|
Uruguay | - Resident: 0, 7, or 12
- Non-Resident: 0 or 7
| - Resident: 0, 7, or 12
- Non-Resident: 0, 7, or 12
| - Resident: 0 or 12
- Non-Resident: 0 or 12
|
---|
Ecuador | - Resident: 0 to 25
- Non-Resident: 0, 10, or 14.8
| - Resident: 0 to 2
- Non-Resident: 0 or 25
| - Resident: 8
- Non-Resident: 0, 25, or 37
|
---|
Austria | - Resident: 0 or 27.5
- Non-Resident: 0 or 27.5
| - Resident: 0, 23, or 27.5
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0 or 20
|
---|
Israel | - Resident: 0 or 23
- Non-Resident: 25 or 30
| - Resident: 23
- Non-Resident: 23
| - Resident: 30
- Non-Resident: 23
|
---|
Malta | - Resident: 0 or 15
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
| - Resident: 0
- Non-Resident: 0
|
---|
Jamaica | - Resident: 0 or 15
- Non-resident corporate: 33.33
- Non-resident individual: 25
| - Resident: 0 or 25
- Non-resident corporate: 33.33
- Non-resident individual: 25
| - Resident: 0
- Non-resident corporate: 33.33
- Non-resident individual: 25
|
---|
South Korea | - Resident: 0 or 14
- Non-Resident: 20
| - Resident: 14 or 25
- Non-Resident: 0, 14, or 20
| - Resident: 0
- Non-Resident: 20
|
---|
Tunisia | - Resident: 0 or 10
- Non-Resident: 10
| - Resident: 0 or 20
- Non-Resident: 10 or 20
| - Resident: 3 or 10
- Non-Resident: 15 or 25
|
---|
Slovakia | - Resident: 0 or 7
- Non-Resident: 7, 19, or 35
| - Resident: 0 or 19
- Non-Resident: 19 or 35
| - Resident: 0
- Non-Resident: 19 or 35
|
---|
Brazil | - Resident individuals: NA
- Non-resident: 0
- Non-resident in tax haven countries: 0
| - Resident individuals: 15 to 22.5
- Non-resident: 15
- Non-resident in tax haven countries: 25
| - Resident individuals: NA
- Non-resident: 15
- Non-resident in tax haven countries: 25
|
---|
Barbados | - Resident Individual: 15 or NA
- Resident Company: NA
- Non-Resident: 5 or NA
| - Resident Individual: 15
- Resident Company: 15
- Non-Resident: NA
| - Resident Individual: NA
- Resident Company: NA
- Non-Resident: NA
|
---|
Croatia | - Resident corporations: 0
- Non-Residen corporationst: 10
- Resident individuals: 10
- Non-Residen individuals: 10
| - Resident corporations: 0
- Non-Residen corporationst: 15
- Resident individuals: 10
- Non-Residen individuals: 10
| - Resident corporations: 0
- Non-Residen corporationst: 15
- Resident individuals: 20
- Non-Residen individuals: 20
|
---|
Estonia | - Resident corporate: 0
- Resident individual: 0 or 7
- Non-resident corporate: 0
- Non-resident individual: 0 or 7
| - Resident corporate: 0
- Resident individual: 20
- Non-resident corporate: 0
- Non-resident individual: 0
| - Resident corporate: 0
- Resident individual: 20
- Non-resident corporate: 10
- Non-resident individual: 10
|
---|
New Zealand | - Resident companies: 33
- Non-resident companies: 30
- Resident individuals: 30
- Non-resident individuals: 30
| - Resident companies: 28
- Non-resident companies: 15
- Resident individuals:39
- Non-resident individuals: 15
| - Resident companies: 0
- Non-resident companies: 15
- Resident individuals: 0
- Non-resident individuals: 15
|
---|
Argentina | - Registered taxpayer:
- Resident: 0 or 7
- Non-Resident: 7
- Non-registered taxpayer:
- Resident: 0 or 7
- Non-Resident: 7
| - Registered taxpayer:
- Resident: 6
- Non-Resident: 0, 15.05, or 35
- Non-registered taxpayer:
- Resident: 28
- Non-Resident: 0, 15.05, or 35
| - Registered taxpayer:
- Resident: 6
- Non-Resident: 21 or 28
- Non-registered taxpayer:
- Resident: 6
- Non-Resident: 21 or 28
|
---|
Bosnia and Herzegovina | - Federation of Bosnia and Herzegovina: 5
- Republika Srpska: 10
- Brčko District: 0
| - Federation of Bosnia and Herzegovina: 10
- Republika Srpska: 10
- Brčko District: 10
| - Federation of Bosnia and Herzegovina: 10
- Republika Srpska: 10
- Brčko District: 10
|
---|
Bulgaria | - EU Resident: 0
- Non-Resident: 5
| - Resident: 0 or 10
- Non-Resident: 10
| - Resident: 0 or 10
- Non-Resident: 10
|
---|