A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax.
Personal income tax includes all applicable taxes, including all unvested social security contributions. Vested social security contributions are not included as they contribute to the personal wealth and will be paid back upon retirement or emigration, either as lump sum or as pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those are effectively a tax for general distribution among the population.
Some other taxes (for instance property tax, substantial in many countries, such as the United States) and payroll tax are not shown here. The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.
Country | Corporate tax (excl. dividend taxes) | Individual income tax | VAT or GST or Sales tax | Capital gains tax[1] | Inheritance/Estate Tax | Further reading | |||
---|---|---|---|---|---|---|---|---|---|
Lowest marginal rate | Highest marginal rate | ||||||||
20%[2] | 0%[3] | 20% | 0%[4] However, in Taliban run areas pre-Taliban rule, small fees were illegally added to some groceries.[5] | Taxation in Afghanistan | |||||
15%[6] | 0%[7] | 23% | 20% 6% [8] | 15% | Taxation in Albania | ||||
26% 19% [9] | 0%[10] | 35% | 19% 9% [11] | 15% resident, 20% non-resident | Taxation in Algeria | ||||
34% | 4%[12] | 6%[13] | 0%[14] | Taxation in American Samoa | |||||
10%[15] | 0%[16] | 10% | 4.5% 9.5% 2.5%, 1% or 0% [17] | Taxation in Andorra | |||||
30%[18] | 0% | 17% | 10% | 10% | Taxation in Angola | ||||
0%[19] | 0% | 0% | Taxation in Anguilla | ||||||
25%[20] | 0%[21] | 15%[22] | |||||||
35% for residents 15% for non residents[23] | 9% | 35% | 21% | 15% | Taxation in Argentina | ||||
18%[24] | 22% | 22% | 20% | 10-20% | Taxation in Armenia | ||||
25%[25] | 7% | 58.95% | 1.5% | Taxation in Aruba | |||||
30% 25% [26] [27] | 0% | 45%[28] [29] | 10% 0% | 0-45% (Same as income tax rate) | Taxation in Australia | ||||
25%[30] | 0% | 55% | 20% 13% 10% | 27.5% | Taxation in Austria | ||||
20%[31] | 14% | 25% | 18% | 25% | Taxation in Azerbaijan | ||||
13.6% (available to SMEs and applicable up to a taxable profit of €15000)[32] 16.8% (general rate) | 0.0% (for monthly salaries up to €654) + social security charges[33] | 36.2% (for monthly salaries above €25,200) + social security charges[34] | 4% (reduced rate)9% (intermediate rate) 16% (standard rate)[35] | Taxation in Portugal | |||||
[36] | 0%[37] | 0% | 0% | 12% | Taxation in the Bahamas | ||||
0%[38] | 0% | 10% (standard rate) 0% (essential goods) | Taxation in Bahrain | ||||||
32.5%[39] | 0% | 25% | 15% | Taxation in Bangladesh | |||||
5.5% 3.0% 2.5% 1.0% [40] | 25% | 38% | 17.5% 7.5% | Taxation in Barbados | |||||
[41] | 20% | 48% (12% income tax, 1% mandatory insurance, 35% social security) | 48% (12% income tax, 1% mandatory insurance, 35% social security) | 20% 10% | Taxation in Belarus | ||||
25%[42] | 55% 50% | 60.45% (13.07% 50% [43] 3-9% [44]) | 21% 12% 6% | Taxation in Belgium | |||||
0.75% 19% | 0% | 25% | 12.5% | 0% (In general exempted, except in some specific cases) | Taxation in Belize | ||||
35% | 10% | 35% | 18% | Taxation in Benin | |||||
0%[45] | 0% | 0% | Taxation in Bermuda | ||||||
26% | 0% | 25%[46] | Taxation in Bhutan | ||||||
29% | 0% | 25% | 13% | Taxation in Bolivia | |||||
10%[47] | 10% | 17% | Taxation in Bosnia and Herzegovina | ||||||
22% | 0% | 25% | 14% | 25% | Taxation in Botswana | ||||
| 0%[48] | 27.5% [49]) | 20,03%-30,7% [50] | 22.5% | Taxation in Brazil | ||||
1% sole proprietorships and partnerships), 18.5% (all other businesses)[51] | 0% | 0% | Taxation in Brunei | ||||||
10% | 10% | 10% | 20% | Taxation in Bulgaria | |||||
27.5% | 0% | 25% | 18% | Taxation in Burkina Faso | |||||
[52] | 35% | 0% | 35% | 18% | Taxation in Burundi | ||||
20% | 0% | 20% | 10% | Taxation in Cambodia | |||||
31.5% | 10% | 35% | 19.25% | Taxation in Cameroon | |||||
26.5-31% 9-13% [53] | 19% [54] to 27.53% [55] [56] [57] | 54% to 44.5% | 5% to 15% [58] | 27% | Taxation in Canada | ||||
25% | 16.5% | 27.5% | 15% | Taxation in Cape Verde | |||||
0%[59] | 0% | 0%[60] [61] | Taxation in the Cayman Islands | ||||||
30%[62] | 50% | 19% | Taxation in the Central African Republic | ||||||
20% | Taxation in Chad | ||||||||
[63] | 27%[64] | 0% | 35% [65] | 19% | Taxation in Chile | ||||
25% [66] 15% [67] | 0% | 45%[68] [69] | 13% [70] 9% 6% 0% | 20% | Taxation in China | ||||
35%[71] | 0%[72] | 35% 39% | 19% 5% or 0% | 10% 20% [73] | Taxation in Colombia | ||||
35% | Taxation in the Comoros | ||||||||
30% 20% | 18.5% | 30% | 15% | Taxation in the Cook Islands | |||||
35% | 0% | 40% | 20% 5% | Taxation in the Democratic Republic of the Congo | |||||
30%[74] | 18.9%[75] | Taxation in the Republic of the Congo | |||||||
30% | 0% | 25% | 13% 4% 2% 1% [76] | Taxation in Costa Rica | |||||
18% 12% | 12% | 40% | 25% [77] 13% | 10% | Taxation in Croatia | ||||
[78] | 30% | 15% | 50% | 20% 2.5% | Taxation in Cuba | ||||
22% | 9.75% | 46.5% | 6%, 7% or 9% | Taxation in Curaçao | |||||
12.5% | 0% | 35% | 19% 5% or 0% | 20% | Taxation in Cyprus | ||||
[79] [80] | 19%[81] | 20.1% [82] | 45.7% 39% | 21% [83] 15% or 10% | 15% | Taxation in the Czech Republic | |||
[84] | 22-25% (depending on business) | 39.8596% [85] [86] | 52.07%[87] | 25% | 42% | Taxation in Denmark | |||
25% | Taxation in Djibouti | ||||||||
25%[88] | 0% | 35% | 15% | Taxation in Dominica | |||||
27% | 0% | 25% | 18% | 27%[89] | Taxation in the Dominican Republic | ||||
10% | Taxation in East Timor | ||||||||
25%[90] | 0% | 35% | 12% 15% 0% | 35% | Taxation in Ecuador | ||||
[91] | 22.5% | 0% | 22.5% | 14% 10% 0% | Taxation in Egypt | ||||
30% | 0% | 30% | 13% | Taxation in El Salvador | |||||
35% | 0% | 35% | 15% | Taxation in Equatorial Guinea | |||||
34% | Taxation in Eritrea | ||||||||
[92] | 0% | 6.9% | 23.6% | 24% 9% | 20% | Taxation in Estonia | |||
27.5% | 33% | 15% | Taxation in Eswatini | ||||||
30%[93] | 0% | 35% | Taxation in Ethiopia | ||||||
26% | 0% | 26% | 0% | 15% | Taxation in the Falkland Islands | ||||
21% | Taxation in Micronesia | ||||||||
20%[94] | 0% | 20% | 9% | Taxation in Fiji | |||||
20%[95] | 0% [96] (20% for unemployed) | 66.75% [97] | 24% 14% 10% | 34% | Taxation in Finland | ||||
25% | 0% | 49% [98] | 20% 10% 5.5% 2.1% | 30% (plus an additional 4% for high earners) | Taxation in France | ||||
25% | Taxation in French Polynesia | ||||||||
35% | 5% | 35% | 18% | Taxation in Gabon | |||||
31% | 0% | 30% | Taxation in the Gambia | ||||||
30% approximately (15% Corporate tax (+ 5,5% solidarity surcharge) + 7% to 17% trade tax) [99] | 33.6% (14% income tax + 19,6% social security contributions)19,6% (0% income tax if earning under €11,604 in year) | 45% income tax + 39,2% social security contributions up to €90,600 per year | 19% 7% | 25% | Taxation in Germany | ||||
[100] | 0% | 20% | 18% | Taxation in Georgia | |||||
25% | 25% | 3% | Taxation in Ghana | ||||||
10% | 17% | 40% | 0% | Taxation in Gibraltar | |||||
22% | 9% | 44% | 24% 13% 6% | 15% | Taxation in Greece | ||||
28% | Taxation in Grenada | ||||||||
25% | 5% | 7% | 12% | Taxation in Guatemala | |||||
0%[101] | 0% (if earning under £658.67 a month)[102] | 20% (+ 6.6-11.3% Social Security) | 0%[103] | Document duty charged on real estate transfers from estates | Taxation in Guernsey | ||||
35% | Taxation in Guinea | ||||||||
35% | Taxation in Guinea-Bissau | ||||||||
[104] | 30% | 28% on Annual salary less than $1,560,000 GYD.[105] | 40% on Annual salary above $1,560,000 GYD. | 14% 0% | Taxation in Guyana | ||||
30%[106] | 0% | 30%[107] | 10% | Taxation in Haiti | |||||
25% | Taxation in Honduras | ||||||||
[108] | 16.5% 8.25% | 0% | 15% | 0% | Taxation in Hong Kong | ||||
9% | 15% (+ 18.5% social security +13% social contribution tax) | 27% 18% 5% | 15% | Taxation in Hungary | |||||
20% | 0% | 46% | 24% 11% | 22% | Taxation in Iceland | ||||
22% 15% [excludes surcharge & cess][109] | 4% cess and highest surcharge of 25% is applied on income tax. This makes the effective tax rate 39%. | 28%, 18%, 12%, 5%, 0% [110] [111] | 20% | Taxation in India | |||||
22% | 5% | 35% | 11% | Taxation in Indonesia | |||||
25% | 0% | 35% | 9% 0% | Taxation in Iran | |||||
15%[112] | 3%[113] | 15% | 0-300%[114] | Taxation in Iraq | |||||
12.5% | 20% | 52% | 23% 9–13.5% 0% | 33% | 33% [115] | Taxation in Ireland | |||
0% | 10% | 22%https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/individuals/residents/rates-and-allowances/ | 20% 5% | Taxation in the Isle of Man | |||||
23%[116] | 0% (for monthly income under 6,330₪) | 50% | 17% 0% | 25% | Taxation in Israel | ||||
27.9% | 23% | 47% | 22% 10% 4% | 26% | Taxation in Italy | ||||
25% | Taxation in the Ivory Coast | ||||||||
33.3% 25% | 0% | 25% | 20% 16.5% | Taxation in Jamaica | |||||
[117] | 29.74%[118] | 15.105% | 55% | 10% 8% | 20.315% | Taxation in Japan | |||
0% | 0% | 20%[119] | 5%[120] | Stamp duty on probate starting at £50, rising progressively | Taxation in Jersey | ||||
20% | 0% | 25% [121] | 16% | Taxation in Jordan | |||||
20% | 10% | 10% 15% | 13% | Taxation in Kazakhstan | |||||
30% | 10% | 30% 35% | 16% 12% 0% | Taxation in Kenya | |||||
35% | Taxation in Kiribati | ||||||||
[122] | 10% 0% | 0% | 10% | 18% 8% | Taxation in Kosovo | ||||
16% 7.5% [123] Rate of 15% typically applies except for regions under Saudi control where it's 7.5% tax, plus add a possible 1% tax for Zakat | 0% | 0% | Taxation in Kuwait | ||||||
[124] | 25% | 0% | 20% | 4% 2% | Taxation in North Korea | ||||
10%[125] | 10% | 12% 5% 1% | Taxation in Kyrgyzstan | ||||||
35% | Taxation in Laos | ||||||||
0% [126] | 20%[127] | 31.4% | 21% 12% 5% [128] | 20%[129] | Taxation in Latvia | ||||
17% | 2% | 25% | 11% | Taxation in Lebanon | |||||
25% | Taxation in Lesotho | ||||||||
25%[130] | Taxation in Liberia | ||||||||
24.5%; 20% corporate tax plus a 4% Jehad tax plus a 0.5% tax on corporate income to pay for stamp duties[131] | Taxation in Libya | ||||||||
[132] [133] | 12.5% | 3%[134] | 22.4%[135] | 8.1% 3.8% 2.5% [136] | 0% for share sales, 24% for real estate | Taxation in Liechtenstein | |||
15%[137] | 31.2% | 42.77% | 21% 9% 5% 0% | 15% | Taxation in Lithuania | ||||
28.69% [138] | 8% | 45.78% [139] | 17% 3% | Taxation in Luxembourg | |||||
12% | 0% | 12% | 0% | Taxation in Macau | |||||
20% | Taxation in Madagascar | ||||||||
5% 13% (available to SMEs and applicable up to a taxable profit of €15000) 20% (general rate) | 0,0% (for monthly salaries up to €659) + social security charges | 45.1% (for monthly salaries above €25,275) + social security charges | 5% (reduced rate)12% (intermediate rate) 22% (standard rate)[140] | Taxation in Madeira | |||||
30% | Taxation in Malawi | ||||||||
24% 18% | 0% | 30% [141] | 10% 7% 5% [142] | Goods and Services Tax (Malaysia), Taxation in Malaysia | |||||
[143] | 15% 8% [144] | 0% | 0% for expatriates, 15% for nationals | 6%[145] | Taxation in the Maldives | ||||
30% | Taxation in Mali | ||||||||
35% (unless eligible for 30% rebate) | 0% | 35% | 18% (7% and 5% for certain goods and services) | Taxation in Malta | |||||
0.8% 3% | 0% | 12%[146] | 4% 2% | Taxation in the Marshall Islands | |||||
25% | Taxation in Mauritania | ||||||||
15% | 0% | 20% | 15% | Taxation in Mauritius | |||||
30%[147] | 1.92% | 35% | 16% | Taxation in Mexico | |||||
12% | 12%[148] | 12% | 20% 10% | Taxation in Moldova | |||||
0% [149] | 0%[150] | 19.6% 5.5% [151] | Taxation in Monaco | ||||||
10% | 10% | 10% | Taxation in Mongolia | ||||||
9%[152] [153] | 9% | 12.65% 15% for entrepreneurs on their worldwide income [154] | 21%[155] 7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.) 0% (postal services, education, social security services, healthcare, insurance, etc.) | Taxation in Montenegro | |||||
20% | Taxation in Montserrat | ||||||||
31% 10% [156] | 0% | 38% | 20% 14%, 10%, 7% [157] | Taxation in Morocco | |||||
32% | Taxation in Mozambique | ||||||||
22% | Taxation in Myanmar | ||||||||
32%[158] | 0% | 37% | 15% | Taxation in Namibia | |||||
25% | Taxation in Nauru | ||||||||
30% / 25% / 20% | 0% | 36% (Including 20% additional tax)[159] | 13% [160] 288% [161] | Taxation in Nepal | |||||
25% 15%[162] | 0% | 49.50%[163] | 21% 9% | 25% | Taxation in the Netherlands | ||||
28% | 10.5%[164] | 39%[165] | 15% | Taxation in New Zealand | |||||
[166] | 30% | 0% | 40% 25% [167] | Taxation in New Caledonia | |||||
30% | Taxation in Nicaragua | ||||||||
30%[168] | 7% | Taxation in Niger | |||||||
30% | 7% | 24% | 7.5% | Taxation in Nigeria | |||||
0% | 12.5% | Taxation in Niue | |||||||
0% | Taxation in Norfolk Island | ||||||||
10% | 10% | 18% | 18% 5% | Taxation in North Macedonia | |||||
[169] | 23%[170] | 0% (for yearly income under 70,000 NOK) | 46.4% | 25% 15% 10% | 22% | 0% | Taxation in Norway | ||
15%[171] [172] | 0% | 5% | Taxation in Oman | ||||||
0% (for certain tech startup companies with a technology basis and other financial restrictions)[173] 29%[174] | 0%(for income under PKR.600000/annum) | 35% | 17% +3%(for non-registered) 0% | Taxation in Pakistan | |||||
0% | Taxation in Palau | ||||||||
15% | 5% | 15% | 14.5% | Taxation in Palestine | |||||
25% | 0% | 27% | 7% 15% 10% 5% | Taxation in Panama | |||||
30% | Taxation in Papua New Guinea | ||||||||
10% | 8% | 10% | 10% | Taxation in Paraguay | |||||
30% | 0% | 30% | 16% + 2% + 0–118% | Taxation in Peru | |||||
Philippines | 30% | 0% | 35% | 12% 0% | Taxation in the Philippines | ||||
0% | 0%[175] | 0% | Taxation in the Pitcairn Islands | ||||||
[176] | 19% | 9% (for income under 30.000 złotych per year)•0% income tax [177] •9% Health Insurance(non-deductible)[178] | 41% or 45%•32% Income tax •9% health insurance •4% solidarity tax above 1.000.000 złotych per year[179] Self-employed 23,9% or 27.9%(not deduction first 30.000 złotych) •19% flat income tax •4,9% health insurance •4% solidarity tax above 1 milion złotych | 23% 8% or 5% | 19% | Taxation in Poland | |||
21% (in mainland) | 14.5% | 64% | 23% 13% 6% | 28%https://taxsummaries.pwc.com/portugal/individual/income-determination | Taxation in Portugal | ||||
20%[180] | 0% | 33.34% | 11.5% | Taxation in Puerto Rico | |||||
10% | 0% | 0% | Taxation in Qatar | ||||||
16% [181] | 35% | 45% | 19% 9% 5% | 10% | Taxation in Romania | ||||
20% | 13% | 15% (for those earning more than 5 mil. roubles a year)[182] 35% for non-residents | 20% 10% 0% | Taxation in Russia | |||||
30% | 0% | 30% | 18% | Taxation in Rwanda | |||||
33%[183] | 0% | Taxation in Saint Kitts and Nevis | |||||||
0% | 0% | 0% | 0% | Taxation in Saint Barthélémy | |||||
30% | Taxation in Saint Lucia | ||||||||
20% | Taxation in Saint Martin | ||||||||
33.3% | Taxation in Saint Pierre and Miquelon | ||||||||
30% | Taxation in Saint Vincent and the Grenadines | ||||||||
27% | Taxation in Samoa | ||||||||
17% | 9% | 35% | 0% 17% | Taxation in San Marino | |||||
25% | Taxation in São Tomé and Príncipe | ||||||||
0%[184] | 0% | 0% | 0% | 0% | Document duty charged on real estate transfers from estates performed by a Guernsey Advocate | Taxation in Sark | |||
[185] | 2% (fully Saudi national owned businesses), 2-15% (taxed at Zakat rate for the Saudi percentage of ownership, 15% for all other ownership) | 0% | 15% | Taxation in Saudi Arabia | |||||
25% | 0% | 50% | 20% | Taxation in Senegal | |||||
[186] | 15%[187] | 10% | 25% [188] | 20% [189] [190] 10% or 0% | 15% | Taxation in Serbia | |||
33% | 15% | 15% | Taxation in the Seychelles | ||||||
25% | Taxation in Sierra Leone | ||||||||
17%[191] | 0% | 22% | 9% | Taxation in Singapore | |||||
34.5% | 12.50% | 47.50% | 5% | Taxation in Sint Maarten | |||||
21% 15% | 21% | 25%[192] | 20% 10% | 25% | Taxation in Slovakia | ||||
19% | 16% | 50% | 22% or 9.5% or 5% | 27.5% | Taxation in Slovenia | ||||
30% | Taxation in the Solomon Islands | ||||||||
0% (no tax system in place so 0% applies in every category)[193] | 0% | 0% | 0% | Taxation in Somalia | |||||
28%[194] | 0% | 45% | 15%[195] | 18% | Taxation in South Africa | ||||
24.2% | 6% + 1.8%[196] | 42%[197] + 11.4% | 10% | Taxation in South Korea | |||||
30% | Taxation in South Sudan | ||||||||
25% (in mainland) 4% (in) | 0% (first €5,550 per year is tax free) | 47% 45-54% 6.45% + 30.4% | 21% 10% or 4% | 26% (residents) 19% (non-residents) | Taxation in Spain | ||||
30% 15% | 0% | 36% | 12% 8% or 0% | Taxation in Sri Lanka | |||||
5% (special exempt companies), 15% most other companies[198] | Taxation in Sudan | ||||||||
36%[199] | 8% | 38%[200] | Taxation in Suriname | ||||||
16%[201] [202] | 8%[203] | 22% | 0%[204] | 0%[205] | 0% | Taxation in Norway | |||
20.6%[206] | 32% | 52% [207] [208] | 25% 12% or 6% [209] | 30% | 0% | Taxation in Sweden | |||
17.92% | 0% | 59.7% 10.6% [210] 11.5% [211] 28.025% [212] 9.69% 3.04% | 8.1% 3.8% or 2.5% | Taxation in Switzerland | |||||
22% | 5% | 15% | Taxation in Syria | ||||||
20%[213] | 5% | 40% | 5%[214] | Taxation in Taiwan | |||||
[215] | 13% 25% | 5% | 13% 25% | 18% | Taxation in Tajikistan | ||||
30% | 15% | 30% | 14% | Taxation in Tanzania | |||||
20% | 0% | 35% | 7% | Taxation in Thailand | |||||
27% | Taxation in Togo | ||||||||
0% | Taxation in Tokelau | ||||||||
25% | Taxation in Tonga | ||||||||
30% | 0% | 30% | 12.5% | Taxation in Trinidad & Tobago | |||||
30% | 0% | 35% | 18% 12% or 6% | Taxation in Tunisia | |||||
25% | 15% | 40% | 20% 10% 1% | Taxation in Turkey | |||||
8% | Taxation in Turkmenistan | ||||||||
0% | Taxation in the Turks and Caicos Islands | ||||||||
30% | Taxation in Tuvalu | ||||||||
30%[216] | 18%[217] | Taxation in Uganda | |||||||
18% [218] | 0% [219] | 18% 20% + 22% [220] | 2% Alternative VAT:20% 7% or 0% | Taxation in Ukraine | |||||
0% (free zone companies,[221] as well as mainland companies with less than 375,000 AED a year in profit, | Markets – Gulf News">Web site: UAE to introduce 9% corporate tax on business profits from June 1, 2023 | Markets . Gulf News . 2022-01-31 . 2022-02-22 . https://web.archive.org/web/20220131235109/https://gulfnews.com/business/markets/uae-to-introduce-9-corporate-tax-on-business-profits-from-june-1-2023-1.1643627271956 . 31 January 2022 . dead. may need to fill out a tax return) 9% (for mainland companies with a net profit over AED 375,000 annually, taxation paid to other countries credited towards UAE taxation, tax return required) | Markets – Gulf News" /> | 0%[222] | 5% | 0%[223] | Taxation in the United Arab Emirates | |||
[224] | 19-25%[225] | 0% up to £12,570 [226] | 63.25% (63.25% in 100k-125k band: 40% + 20% due to loss of tax free band until 125k + ~3% NI, excluding employer NI, back down to 45% + NI above 125k) + 2% Class I NI for over £4189 pm)47% (over £125,140) | 20% 5% 0% [227] | 28% for gains on residential property, 20% for other chargeable assets.[228] | 40%[229] | Taxation in the United KingdomNational Insurance | ||
21%, up to 21% with credit of tax paid towards other countries | 10% + 0–3.07% + 0–3.8398% | 50.3% in California (37% [230] + 13.3%) | 11.5% 0% | 20% | 18%-40% federal with offset against individual State Estate and Inheritence Taxes[231] | Taxation in the United States | |||
25% | 0% | 36% [232] | 22% 11% 0% | Taxation in Uruguay | |||||
12% 20% | 12% | 15% 0% | Taxation in Uzbekistan | ||||||
0% | 0% | 0% | 0% | Taxation in Vanuatu | |||||
34% | 0% | 34% | 16% 8% | Taxation in Venezuela | |||||
[233] | 20% | 5% | 35%[234] | 10% | Taxation in Vietnam | ||||
0%[235] | 0% | Taxation in the British Virgin Islands | |||||||
21–38.50%[236] | Taxation in the United States Virgin Islands | ||||||||
0% | 0% | 0% | 0% | Taxation in Wallis and Futuna | |||||
20%[237] | 10% | 15% | 2% | Taxation in Yemen | |||||
30%[238] | 10% | 30% | 16% | Taxation in Zambia | |||||
25% | 0% | 45% | 15% 0% | Taxation in Zimbabwe |