Tax rates around the world Information & Tax rates around the world Links at HealthHaven.com

Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. The lists below give an indication by rank of some raw indicators.

Denmark is currently the most taxed country in the OECD and the world with an income tax of up to 63%^[1]

[edit] Graphs

Income Tax rates by Country based on OECD 2005 data.^[2]

[edit] List

This is a list of tax rates around the world. It focuses on three types of taxes: corporate taxes, individual taxes and sales taxes (value added taxes (VAT) / goods and services taxes (GST) / sales). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.

Country/Region	Corporate	Individual	Payroll tax	VAT / GST / Sales	Primary tax articles
Algeria^[3]	30%+3%	0-40%		7/14/17%
Andorra^{[citation needed]}	N/A	0%	N/A	0%
Angola^{[citation needed]}	35%	1-60%		5-50% (depending on the good)
Argentina	35%	9-35%		21%	Taxation in Argentina
Australia^[4]	30%	0-45% 1.5% (Medicare levy)	4.75-6% (state) ^[5]	10% GST (0% on essential items) ^[6]	Taxation in Australia Income tax in Australia Goods and Services Tax (Australia)
Austria^{[citation needed]}	25%	21-50%		20% (GST)
Azerbaijan^[3]	22%	0-35%		18%
Bangladesh^[3]	0-40%	0-25%		4-15%
Barbados^[7]	40%	25%-40%		15% (hotel accommodation 7.5%)
Belarus^[3]	24%	12%	35%	10/18%
Belgium^{[citation needed]}	33.99%	25-50%		21% (6% for essential and selected goods)
Benin^{[citation needed]}	35%	60%		18%
Bosnia and Herzegovina	10% FBiH, 10% RS ^[8]	5% FBiH, 0-15% RS ^[8]	33.76% FBiH, 42-57% RS ^[8]	17% FBiH, 17% RS ^[8]
Botswana	15% (plus 10% surcharge)	25%		10%
Brazil^{[citation needed]}	34%	0-27.5%	31%	17-25%
Bulgaria	10%	10%	42.7%	20%
Burkina Faso	10-45%	2-30%		15/25%
Burundi^[9]	35%	35%	N/A
Cameroon^[3]	38.5%	10-35%		19.25%
Canada^[10]	29.5-35.5%	0-29% (federal) 0-24% (provincial)	4.95% (CPP)	5% (GST) 0-10% (provincial sales taxes or value added taxes)	Taxation in Canada Income taxes in Canada Sales taxes in Canada Goods and Services Tax (Canada)
Chile^[11]	17%	0-40%		19%
China^{[citation needed]}	25%	5-45%		17%	Tax system in China
Colombia^[3]	35%	0.29-38.5%		16%	Taxation in Colombia
Croatia^[3]	20%	15-45%	37.2% (nationwide)^[12] 0-18% (local)	23%
Cuba^[3]	30%	10-50%		12%
Cyprus^{[citation needed]}	10%	0-30%		15% (0 or 5% for certain goods)
Czech Republic^{[citation needed]}	21%	15%	47.5%	9% (certain goods), 19%
Denmark^[13]	25%	0-63%	8%	25%	Taxation in Denmark
Egypt	20%	10-20%	N/A
El Salvador	25%	0-25%		13%
Estonia^{[citation needed]}	21%	21%	33%	20%
Finland^{[citation needed]}	26%	9-32% national, 16-21% municipal		22% 12% (food and fodder) 8% (e.g. accommodation and culture)
France^{[citation needed]}	33.33%	21% (social charges) 0-50% (income tax)	45%	19.6%/5.5% on certain goods (e.g. food)	Taxation in France
Gabon	35%	5-55%	2.6%	18%
Germany	29.8% (average)	0-45%		19%/7% on certain goods (e.g. food)	Taxation in Germany
Georgia^[3]	15%	20%		18%
Gibraltar	33%	17-40%	N/A
Greece	22/25%	0-40%		19%-9% certain goods
Guatemala^[3]	31%	15-31%		12%
Guyana^[14]	35%/45%	33⅓%		16%/0%
Hong Kong^[15]	16.5%	0-15%	N/A	N/A	Taxation in Hong Kong Goods and Services Tax (Hong Kong)
Hungary	16%	18% and 36%	50.5%	25%
Iceland^[3]	18/26%	0-36.72%^[16]	6%	0/14/24.5%
India^{[citation needed]}	30-40% (+3% cess)	0-30% (+3% cess)		12.5%	Taxation in India Income tax in India
Indonesia	28% in FY 2009 25% starting FY 2010	5-30% starting FY 2009		10%	Taxation in Indonesia
Iran	25%	0-35%		N/A	Taxation in Iran
Ireland	12.5%	0-41%	16.75%	21.5% Goods 13.5% Services 0% Food	Taxation in Ireland Corporation tax in Ireland
Israel	27%	10-47%		16.5%
Italy	31.4%	23-43%		20%-10%-4% on some goods (foods, books)
Jamaica	33.3%	3-5%	25%	16.5%
Japan^{[citation needed]}	30%	5-40%		5% (consumption)
Jordan^[3]	15/25/35%	5-30%		16% (GST)
Kazakhstan^[3]	20%(2009), 17.5%(10), 15%(11-)	10%	11%	12%
South Korea^[3]	13/25%	9%-21.375% + 36% excess		10%
Latvia^{[citation needed]}	15%	23%	33%	21%
Lebanon^[3]	15/4-21%	2-20%		10%
Lithuania	20%	21%	34%	21%
Luxembourg	29.63%	6-38.95%		15%
Malaysia^{[citation needed]}	26%	0-26%		5% GTS
Malta	35%	0-35%		18%
Mexico^{[citation needed]}	28%	3-29%		15%
Monaco	33.33%	0%^[17]		19.6%
Montenegro	9%	15%		17%
Morocco	35%	0-41.5%		20%
Nepal	N/A	10-25%^[18]		13%^[19]
Netherlands	20/25.5%	0-52%		19% (6% for essential and selected goods)	Taxation in the Netherlands Income tax in the Netherlands
New Zealand	30%	12.5-38%^[20]		12.5% (GST)	Taxation in New Zealand Goods and Services Tax (New Zealand)
Norway	28%	0-47.8%	14%	25%, 14% (food and drink in shops) and 8% (transportation).
Pakistan	35%	7.5-35%		16%
Panama^[3]	30%	0-27%		0/5%
Peru^[3]	27%	15-27%		2/19%	Taxation in Peru
Philippines	35%	5-32%		0 ; 7 ; 12% (in some cases, foreign investors are zero-rated)
Poland^{[citation needed]}	19%	18-32%	41.11%	22%, 7% (reduced rate on certain goods)
Portugal^{[citation needed]}	12.5-27.5%	10.5-40%		20% (reduced rates on certain goods—5% or 12%)
Romania	16%	16%	45.15%	19% (9% hotel accommodation ...)	Taxation in Romania
Russia^{[citation needed]}	20%	13%		18%, 10% and 0% (reduced rates are for certain goods)	Taxation in Russia
Saudi Arabia^[21]	20%-85% 11% Social security	Residents 2.5% Zakat Non-residents 20%	N/A
Senegal^[3]	33%	up to 50%		20%
Serbia^{[citation needed]}	10%	10-14%	35.8%^[22]	18%, 8% and 0% (reduced rates are for certain goods)
Singapore	18% (17% as of FY 2010)^[23]	3.5%-20%		7% (GST)	Income tax in Singapore Goods and Services Tax (Singapore)
Slovakia	19%	19%		19%
Slovenia^{[citation needed]}	22%	16-41%		8.5/20%
South Africa	28%^[24]	18-40%		14%
Spain^{[citation needed]}	25-30%	0-42%		16%, 7%, and 4%
Sweden	26,3%^[25]	28.89%-59.09%^[26]^[27]	32.42%^[28]	25%. 12% and 6% for some goods.^[29]	Taxation in Sweden
Switzerland^[3]	13-25%	0-13.2% (federal)		3.6/2.4/7.6%	Taxation in Switzerland
Syria^[3]	10-45%	5-15%		Debuts in 2008
Republic of China^{[citation needed]}	25%	6-40%		5%
Tanzania	30%	15-30%			Taxation in Tanzania
Thailand^{[citation needed]}	30%	5-37%		7%
Tunisia^[3]	30%	0-35%		6/12/18%
Turkey^{[citation needed]}	20%	15-35%		18%
Ukraine^[3]	25%	15%		20%
United Arab Emirates^[3]	N/A	0% ^[30]		N/A
United Kingdom ^[31]	21-28%	0-40% (50% from FY2010-11)^[32]	23.8% (National Insurance)	0%/5%/17.5%* (*Temporarily 15% until January 2010)	Taxation in the United Kingdom Value added tax
United States^[33]^[34]^[35]^[36]^[37]	15-39% (federal) 0-12% (state)	0-35% (federal) 0-10.3% (state)	15.3%, 2.9% regressive (federal)	0-10.25% (state and local)	Taxation in the U.S. Income taxes in the U.S. Sales taxes in the U.S.
Uruguay^[3]	30%	0-25%		23%
Uzbekistan^[3]	12%	13-30%		10-20%
Venezuela^[3]	15/22/34%	6-34%		8-10%/9%, will raise to 12% beginning April 1, 2009
Vietnam^{[citation needed]}	28%	0-40%		10%
British Virgin Islands	N/A	0% ^[38]	10-14%	N/A	Taxation in the British Virgin Islands
Zambia	35%	10-30%		17.5%