International Taxation
Preparation of management accounts for a foreign company
online
15 minuts
600 USD
Tax systems of foreign countries
Country
Income tax
VAT
Withholding tax
Personal income tax
Capital gains tax
Currency control
Western Europe
Income tax:
10%
VAT:
4,5%
Withholding tax:
0% (dividend), 0% (interest), 5% (royalty)
Personal income tax:
0-10%
Capital gains tax:
10%
Currency control:
No
Income tax:
23%
VAT:
20%
Withholding tax:
23% (dividend), 0% (interest), 20% (royalty)
Personal income tax:
20-55%
Capital gains tax:
23%
Currency control:
No
Income tax:
25%
VAT:
21%
Withholding tax:
30% (dividend), 30% (interest), 30% (royalty)
Personal income tax:
25-50%
Capital gains tax:
25%
Currency control:
No
Income tax:
24%
VAT:
8%
Withholding tax:
26% (dividend), 26% (interest), 30% (royalty)
Personal income tax:
23-43%
Capital gains tax:
24%
Currency control:
No
Income tax:
12,5%
VAT:
19%
Withholding tax:
0% (dividend), 0% (interest), 10% (royalty)
Personal income tax:
0-35%
Capital gains tax:
12,5%
Currency control:
No
Income tax:
22%
VAT:
25%
Withholding tax:
22% (dividend), 22% (interest), 22% (royalty)
Personal income tax:
Up to 52,07%
Capital gains tax:
22%
Currency control:
No
Income tax:
20%
VAT:
24%
Withholding tax:
20% (dividend), 0% (interest), 20% (royalty)
Personal income tax:
12,64-44%
Capital gains tax:
20%
Currency control:
No
Income tax:
~ 30%
VAT:
19%
Withholding tax:
25% (dividend), 0% (interest), 15% (royalty)
Personal income tax:
0-45%
Capital gains tax:
15%
Currency control:
No
Income tax:
12,5%
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
15-41%
Capital gains tax:
No
Currency control:
No
Income tax:
22%
VAT:
24%
Withholding tax:
5% (dividend), 15% (interest), 20% (royalty)
Personal income tax:
9-44%
Capital gains tax:
22%
Currency control:
No
Income tax:
0%
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
20%
Capital gains tax:
No
Currency control:
No
Income tax:
21%
VAT:
24%
Withholding tax:
20% (dividend), 12% (interest), 20% (royalty)
Personal income tax:
31,45-46,25%
Capital gains tax:
21%
Currency control:
Yes
Income tax:
12,5% / 25%
VAT:
23%
Withholding tax:
25% (dividend), 20% (interest), 20% (royalty)
Personal income tax:
20% / 40%
Capital gains tax:
33%
Currency control:
No
Income tax:
24%
VAT:
22%
Withholding tax:
26% (dividend), 26% (interest), 30% (royalty)
Personal income tax:
23-43%
Capital gains tax:
24%
Currency control:
No
Income tax:
0%
VAT:
5%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
20%
Capital gains tax:
No
Currency control:
No
Income tax:
12,5%
VAT:
7,7%
Withholding tax:
No
Personal income tax:
2,5-22,4%
Capital gains tax:
13,25-48%
Currency control:
No
Income tax:
24,94%
VAT:
17%
Withholding tax:
15% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
0-42%
Capital gains tax:
17%
Currency control:
No
Income tax:
21%
VAT:
23%
Withholding tax:
25% (dividend), 25% (interest), 25% (royalty)
Personal income tax:
13,25-48%
Capital gains tax:
21%
Currency control:
No
Income tax:
35%
VAT:
18%
Withholding tax:
No
Personal income tax:
0-35%
Capital gains tax:
35%
Currency control:
No
Income tax:
25%
VAT:
20%
Withholding tax:
No
Personal income tax:
No
Capital gains tax:
25%
Currency control:
No
Income tax:
25,8%
VAT:
21%
Withholding tax:
15% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
9,32-49,5%
Capital gains tax:
25,8%
Currency control:
No
Income tax:
21%
VAT:
23%
Withholding tax:
25% (dividend), 25% (interest), 25% (royalty)
Personal income tax:
13,25-48%
Capital gains tax:
21%
Currency control:
No
Income tax:
No
VAT:
20%
Withholding tax:
No
Personal income tax:
45%
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
21%
Withholding tax:
19% (dividend), 19% (interest), 24% (royalty)
Personal income tax:
19-47%
Capital gains tax:
25%
Currency control:
No
Income tax:
20,6%
VAT:
25%
Withholding tax:
30% (dividend), 0% (interest), 20,6% (royalty)
Personal income tax:
20-52%
Capital gains tax:
20,6%
Currency control:
No
Income tax:
11,9-21,0%
VAT:
7,7%
Withholding tax:
35% (dividend), 35% (interest), 0% (royalty)
Personal income tax:
0-48%
Capital gains tax:
21%
Currency control:
No
Income tax:
25%
VAT:
20%
Withholding tax:
0% (dividend), 20% (interest), 20% (royalty)
Personal income tax:
0-45%
Capital gains tax:
25%
Currency control:
No
Eastern Europe
Income tax:
10%
VAT:
20%
Withholding tax:
5% (dividend), 10% (interest), 10% (royalty)
Personal income tax:
10%
Capital gains tax:
10%
Currency control:
No
Income tax:
21%
VAT:
21%
Withholding tax:
15% (dividend), 15% (interest), 15%(royalty)
Personal income tax:
15 and 23%
Capital gains tax:
21%
Currency control:
No
Income tax:
15%
VAT:
18%
Withholding tax:
5% (dividend), 5% (interest), 5% (royalty)
Personal income tax:
20%
Capital gains tax:
15%
Currency control:
Yes
Income tax:
9% + 2%
VAT:
27%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
15%
Capital gains tax:
9%
Currency control:
No
Income tax:
9%
VAT:
21%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0%, 9% and 15%
Capital gains tax:
9%
Currency control:
No
Income tax:
16%
VAT:
19%
Withholding tax:
8% (dividend), 16% (interest), 16% (royalty)
Personal income tax:
10%
Capital gains tax:
16%
Currency control:
No
Income tax:
15%
VAT:
20%
Withholding tax:
20% (dividend), 20% (interest), 20% (royalty)
Personal income tax:
10%-25%
Capital gains tax:
15%
Currency control:
Yes
Income tax:
21%
VAT:
20%
Withholding tax:
0% (dividend), 19% (interest), 19% (royalty)
Personal income tax:
19 and 25%
Capital gains tax:
21%
Currency control:
No
Offshore jurisdictions
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
15%
Withholding tax:
25% (dividend), 25% (interest), 25% (royalty)
Personal income tax:
0%
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
10%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
12,5%
Withholding tax:
15% (dividend), 15% (interest), 25% (royalty)
Personal income tax:
25%
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
30%
VAT:
13%
Withholding tax:
15% (dividend), 15% (interest), 25%(royalty)
Personal income tax:
0-25%
Capital gains tax:
15%
Currency control:
No
Income tax:
25%
VAT:
15%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-35%
Capital gains tax:
No
Currency control:
No
Income tax:
12,5%
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
15-41%
Capital gains tax:
No
Currency control:
No
Income tax:
0%
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
20%
Capital gains tax:
No
Currency control:
No
Income tax:
0%
VAT:
5%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
20%
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
7%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-25%
Capital gains tax:
Regular rate
Currency control:
No
Income tax:
12%
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
0-12%
Capital gains tax:
12%
Currency control:
No
Income tax:
21%
VAT:
23%
Withholding tax:
25% (dividend), 25% (interest), 25% (royalty)
Personal income tax:
13,25-48%
Capital gains tax:
21%
Currency control:
No
Income tax:
No
VAT:
2-4%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
8-12%
Capital gains tax:
No
Currency control:
No
Income tax:
15%
VAT:
15%
Withholding tax:
0% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-20%
Capital gains tax:
15%
Currency control:
No
Income tax:
33%
VAT:
17%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
No
Capital gains tax:
20%
Currency control:
No
Income tax:
25%
VAT:
7%
Withholding tax:
10% (5%, 20%) (dividend), 12,5% (interest), 12,5%(royalty)
Personal income tax:
0-25%
Capital gains tax:
10%
Currency control:
No
Income tax:
30%
VAT:
12,5%
Withholding tax:
0% (dividend), 15% (interest), 25% (royalty)
Personal income tax:
0-30%
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
7%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-30%
Capital gains tax:
25%
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Baltic countries
Income tax:
20%
VAT:
22%
Withholding tax:
0% (dividend), 0% (interest), 10% (royalty)
Personal income tax:
20%
Capital gains tax:
No
Currency control:
No
Income tax:
20%
VAT:
21%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
20-31%
Capital gains tax:
20%
Currency control:
No
Income tax:
15%
VAT:
21%
Withholding tax:
15% (dividend), 10% (interest), 10% (royalty)
Personal income tax:
20% / 32%
Capital gains tax:
15%
Currency control:
No
Middle East
Income tax:
No
VAT:
10%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
22,5%
VAT:
14%
Withholding tax:
10% (dividend), 20% (interest), 20% (royalty)
Personal income tax:
0-27,5%
Capital gains tax:
22,5%
Currency control:
No
Income tax:
9%
VAT:
5%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
23%
VAT:
17%
Withholding tax:
15/30% (dividend), 23% (interest), 23% (royalty)
Personal income tax:
10-50%
Capital gains tax:
15-30%
Currency control:
None
Income tax:
15%
VAT:
5%
Withholding tax:
0% (dividend), 0% (interest), 10% (royalty)
Personal income tax:
No
Capital gains tax:
15%
Currency control:
No
Income tax:
10%
VAT:
No
Withholding tax:
0% (dividend), 5% (interest), 5% (royalty)
Personal income tax:
No
Capital gains tax:
10%
Currency control:
No
Income tax:
VAT:
Withholding tax:
Personal income tax:
Capital gains tax:
Currency control:
Income tax:
20%
VAT:
15%
Withholding tax:
5% (dividend), 5% (interest), 15% (royalty)
Personal income tax:
No
Capital gains tax:
20%
Currency control:
No
Income tax:
25%
VAT:
20%
Withholding tax:
15% (dividend), 10% (interest), 20% (royalty)
Personal income tax:
15-40%
Capital gains tax:
25%
Currency control:
No
South and South-Eastern Asia
Income tax:
25%
VAT:
13%
Withholding tax:
10% (dividend), 10% (interest), 10% (royalty)
Personal income tax:
3-45%
Capital gains tax:
25%
Currency control:
Yes
Income tax:
16,5%
VAT:
No
Withholding tax:
0% (dividend) / 0% (interest) / 2,475% - 4,95% (royalty)
Personal income tax:
2-17%
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
18%
Withholding tax:
20% (dividend), 20% (interest), 10% (royalty)
Personal income tax:
5-30%
Capital gains tax:
25%
Currency control:
Yes
Income tax:
22%
VAT:
11%
Withholding tax:
20% (dividend), 20% (interest), 20% (royalty)
Personal income tax:
5-35%
Capital gains tax:
5 - 35% / 22%
Currency control:
Yes
Income tax:
12%
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
0-12%
Capital gains tax:
12%
Currency control:
No
Income tax:
17%
VAT:
7%
Withholding tax:
0% (dividend), 10% (interest), 15% (royalty)
Personal income tax:
2-24%
Capital gains tax:
No
Currency control:
No
Income tax:
20%
VAT:
5%
Withholding tax:
21% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
5-40%
Capital gains tax:
20%
Currency control:
Yes
Income tax:
20%
VAT:
7%
Withholding tax:
10% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-35%
Capital gains tax:
20%
Currency control:
Yes
USA & Canada
Income tax:
38%
VAT:
5%
Withholding tax:
25% (dividend), 25% (interest), 25% (royalty)
Personal income tax:
15-33%
Capital gains tax:
50% of the regular rate
Currency control:
No
Income tax:
21%
VAT:
2,9-7,25%
Withholding tax:
30% (dividend), 30% (interest), 30% (royalty)
Personal income tax:
10-37%
Capital gains tax:
21%
Currency control:
No
South and Latin America
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
15%
Withholding tax:
25% (dividend), 25% (interest), 25% (royalty)
Personal income tax:
0%
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
10%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
25%
VAT:
12,5%
Withholding tax:
15% (dividend), 15% (interest), 25% (royalty)
Personal income tax:
25%
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
30%
VAT:
13%
Withholding tax:
15% (dividend), 15% (interest), 25%(royalty)
Personal income tax:
0-25%
Capital gains tax:
15%
Currency control:
No
Income tax:
25%
VAT:
15%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-35%
Capital gains tax:
No
Currency control:
No
Income tax:
33%
VAT:
17%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
No
Capital gains tax:
20%
Currency control:
No
Income tax:
25%
VAT:
7%
Withholding tax:
10% (5%, 20%) (dividend), 12,5% (interest), 12,5%(royalty)
Personal income tax:
0-25%
Capital gains tax:
10%
Currency control:
No
Income tax:
30%
VAT:
12,5%
Withholding tax:
0% (dividend), 15% (interest), 25% (royalty)
Personal income tax:
0-30%
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Australia and Oceania
Income tax:
30%
VAT:
10%
Withholding tax:
30%(dividend), 10% (interest), 30% (royalty)
Personal income tax:
0-45%
Capital gains tax:
30%
Currency control:
No
Income tax:
No
VAT:
2-4%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
8-12%
Capital gains tax:
No
Currency control:
No
Income tax:
28%
VAT:
15%
Withholding tax:
0/15/30% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
10,5-39%
Capital gains tax:
28%
Currency control:
No
Income tax:
No
VAT:
12%
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
Income tax:
No
VAT:
No
Withholding tax:
0% (dividend), 0% (interest), 0% (royalty)
Personal income tax:
No
Capital gains tax:
No
Currency control:
No
CIS Countries
Income tax:
18%
VAT:
20%
Withholding tax:
5% (dividend), 10% (interest), 10% (royalty)
Personal income tax:
20%
Capital gains tax:
18%
Currency control:
Yes
Income tax:
20%
VAT:
20%
Withholding tax:
15% (dividend), 10% (interest), 15% (royalty)
Personal income tax:
13%
Capital gains tax:
20%
Currency control:
Yes
Income tax:
20%
VAT:
12%
Withholding tax:
15% (dividend), 15% (interest), 0% (royalty)
Personal income tax:
10%
Capital gains tax:
20%
Currency control:
Yes
Income tax:
10%
VAT:
12%
Withholding tax:
10% (dividend), 10% (interest), 10% (royalty)
Personal income tax:
A single flat rate of 10% is applicable to most types of individual income
Capital gains tax:
10%
Currency control:
Yes
Income tax:
8%
VAT:
15%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
10%
Capital gains tax:
8%
Currency control:
Yes
Other
Income tax:
25%
VAT:
7%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-25%
Capital gains tax:
Regular rate
Currency control:
No
Income tax:
15%
VAT:
15%
Withholding tax:
0% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-20%
Capital gains tax:
15%
Currency control:
No
Income tax:
25%
VAT:
7%
Withholding tax:
15% (dividend), 15% (interest), 15% (royalty)
Personal income tax:
0-30%
Capital gains tax:
25%
Currency control:
No
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