Tax systems of foreign countries
Show all entries Hide all entries
Western Europe
Двигайте таблицу
Jurisdiction |
Income tax |
VAT | Capital gains tax | Personal income tax | Withholding tax | Reporting requirements | Audit Services | Exchange control | |
---|---|---|---|---|---|---|---|---|---|
Andorra | 10% | 4.5% | Regular rate | 0-10% | 0%/5%/10% | yes | no | No | |
Austria-AG | 25% | 20% | Regular rate | 25-55% | 25% / 0% / 20% | yes | yes | No | |
Austria-GmbH | 25% | 20% | Regular rate | 25-55% | 25% / 0% / 20% | yes | yes | No | |
Belgium | 25% | 21% | Regular rate | 25-50% | 30%/30%/30% | yes | no | No | |
Campione d’Italia | 24% | 8% | Regular rate | 43% | 26%/26%/30% | yes | no | No | |
Cyprus | 12,5% | 19% | Regular rate | 20-35% | 0% / 0% / 10% | yes | yes | No | |
Denmark | 22% | 25% | Regular rate | ~36-51% | 22%/22%/22% | yes | no | No | |
Finland | 20% | 24% | Regular rate | 0-31.25% | 20%/0%/20% | yes | no | No | |
Germany | ~30% | 19% | Regular rate | 14% - 45% | 25%/0%/15% | yes | no | No | |
Gibraltar | 12,5% | No | No | 30% | No | yes | no | No | |
Greece | 22% | 24% | Regular rate | 9-44% | 5%/15%/20% | yes | yes | No | |
Guernsey | 0% | No | No | 20% | No | yes | no | No | |
Iceland | 20% | 24% | Regular rate | 33-46% | 20%/12%/20% | yes | no | Yes | |
Ireland | 12,5%/25% | 23% | 33% | 20%/40% | 25%/20%/20% | yes | yes | No | |
Italy-SAS | 24% | 22% | Regular rate | 23-43% | 26%/26%/30% | yes | no | No | |
Italy-Srl | 24% | 22% | Regular rate | 23-43% | 26%/26%/30% | yes | no | No | |
Jersey | 0% | 5% | No | 20% | 0% | yes | no | No | |
Liechtenstein-AG | 12,5% | 7,7% | Normal rate | 0-22,4% | No | yes | yes | No | |
Liechtenstein-Anstalt | 12,5% | 7,7% | Normal rate | 0-22,4% | No | yes | yes | No | |
Luxembourg-S.A. | 24,94% | 17% | Regular rate | 8-42% | 15%/0%/0% | yes | no | No | |
Luxembourg-S.A.R.L. | 24,94% | 17% | Regular rate | 8-42% | 15%/0%/0% | yes | no | No | |
Madeira | 21% | 23% | No | 14,5-48% | 25%/25%/25% | yes | no | No | |
Malta | 35% | 18% | Regular rate | 0-35% | No | yes | no | No | |
Monaco | 25% | 20% | Regular rate | No | No | yes | no | No | |
Netherlands-B. V. | 25% | 21% | Regular rate | 9,45-49,5% | 15%/0%/0% | yes | no | No | |
Netherlands-N. V. | 25% | 21% | Regular rate | 9,45-49,5% | 15%/0%/0% | yes | no | No | |
Portugal | 21% | 23% | Regular rate | 14,5-48% | 25%/25%/25% | yes | no | No | |
Scotland-LP | 20% | 45% | yes | no | No | ||||
Spain-S.A. | 25% | 21% | Regular rate | 19-47% | 19%/19%/24% | yes | no | No | |
Spain-S.L. | 25% | 21% | Regular rate | 19-47% | 19%/19%/24% | yes | no | No | |
Sweden-Private | 20,6% | 25% | Regular rate | 20-52% | 30%/0%/20,6% | yes | no | No | |
Sweden-Public | 20,6% | 25% | Regular rate | 20-52% | 30%/0%/20,6% | yes | no | No | |
Switzerland GmbH | 11,9-21,6% | 7,7% | Regular rate | 0-48% | 35%/35%/0% | yes | no | No | |
Switzerland AG | 11,9-21,6% | 7,7% | Regular rate | 0-48% | 35%/35%/0% | yes | no | No | |
United Kingdom-LLP | 19% | 20% | Regular rate | 20-45% | 0%/20%/20% | yes | no | No | |
United Kingdom-Ltd | 19% | 20% | Regular rate | 20-45% | 0%/20%/20% | yes | no | No |
Eastern Europe and Baltic countries
Двигайте таблицу
Jurisdiction |
Income tax |
VAT | Capital gains tax | Personal income tax | Withholding tax | Reporting requirements | Audit Services | Exchange control | |
---|---|---|---|---|---|---|---|---|---|
Bulgaria | 10% | 20% | Regular rate | 10% | 5%/10%/10% | no | no | No | |
Czech Republic | 19% | 21% | Regular rate | 15-23% | 15%/15%/15% | yes | no | No | |
Estonia | 20% | 20% | Regular rate | 20% | 0%/0%/10% | yes | no | No | |
Hungary | 9% + 2% | 27% | Regular rate | 15% | 0%/0%/0% | yes | no | No | |
Latvia | 20% | 21% | Regular rate | 20-31% | 0%/0%/0% | yes | no | No | |
Montenegro | 9% | 21% | 9% | 0% / 9% / 15% | 15% / 15% / 15% | yes | no | No | |
Romania, SRL | 16% | 19% | Regular rate | 10% | 5%/16%/16% | yes | no | No | |
Slovakia | 21% | 20% | Regular rate | 19-25% | 0%/19%/19% | yes | no | No |
Middle East
Двигайте таблицу
Jurisdiction |
Income tax |
VAT | Capital gains tax | Personal income tax | Withholding tax | Reporting requirements | Audit Services | Exchange control | |
---|---|---|---|---|---|---|---|---|---|
Bahrain | No | 10% | No | No | No | yes | yes | No | |
Egypt | 22.5% | 14% | 10%/22.5% | 0-25% | 10%/20%/20% | yes | yes | No | |
Israel | 23% | 17% | 15-30% | 0-47% | 15-30% / 23% / 20-30% | no | no | None | |
Oman | 15% | 5% | 15% | No | 0% / 0% / 10% | yes | yes | No | |
Qatar | 10% | No | 10% | Qatar has no personal income tax on employment income. Entrepreneurial income received by an individual is imposed with corporate income tax | 0% / 5% / 5% (for non-residents) | yes | yes | There are no official foreign exchange controls. The Qatar Central Bank may periodically set daily limits for money transfers from abroad | |
Turkey | 23% | 18% | Regular rate | 15-40% | 15%/20%/0-18% | yes | no | No | |
FEZ “Dubai Science Park” (DSP), Dubai, UAE | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Ajman Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Dubai Internet City Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Dubai Mainland Company | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Dubai Multi Commodities Centre (DMCC) Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Dubai South Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Free Economic Zone Ras Al Khaimah (RAKEZ) | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Fujairah Creative City Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Hamriyah Free Zone | No | 5% | No | No | No | yes | yes | No | |
IFZA (International Free Zone Authority) | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Khalifa Industrial Zone Abu Dhabi (KIZAD) Free Zone | No | 5% | No | No | No | yes | yes | No | |
Media Zone “twofour54” Abu Dhabi, UAE | No | 5% | No | No | No | yes | yes | No | |
Meydan Free Zone (MFZ) | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Offshore Company in Ajman (AFZA) | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Offshore Company in Dubai (JAFZA) | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Offshore Company in Ras Al Khaimah (RAK) | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Sharjah International Airport Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Sharjah Media City Free Zone | No | 5% | No | No | No | yes | yes | No | |
United Arab Emirates: Umm Al Quwain Free Trade Zone | No | 5% | No | No | No | yes | yes | No |
South and South-Eastern Asia
Двигайте таблицу
Jurisdiction |
Income tax |
VAT | Capital gains tax | Personal income tax | Withholding tax | Reporting requirements | Audit Services | Exchange control | |
---|---|---|---|---|---|---|---|---|---|
China-RO | 25% | 13% | Regular rate | 3-45% | 10%/10%/10% | yes | yes | Yes | |
China-WFOE | 25% | 13% | Regular rate | 3-45% | 10%/10%/10% | yes | yes | Yes | |
Hong Kong | 0%/16,5% | No | No | 2-17% | 0%/0%/30% | yes | yes | No | |
India | 25% | 18% | Regular rate | 5-30% | 20%/20%/10% | yes | yes | Yes | |
Macau | 12% | No | Regular rate | 7-12% | No | yes | no | No | |
Singapore | 17% | 7% | No | 2-22% | 0%/10%/15% | yes | yes | No | |
Taiwan-Company Limited by Shares | 20% | 5% | Regular rate | 5-40% | 21%/20%/15% | yes | yes | There are some foreign exchange controls | |
Taiwan-Limited Company | 20% | 5% | Regular rate | 5-40% | 21%/20%/15% | yes | yes | There are some foreign exchange controls | |
Thailand | 20% | 10% | Regular rate | 0-35% | 10%/15%/15% | yes | yes | Yes |
USA, Canada, South and Latin America
Двигайте таблицу
Jurisdiction |
Income tax |
VAT | Capital gains tax | Personal income tax | Withholding tax | Reporting requirements | Audit Services | Exchange control | |
---|---|---|---|---|---|---|---|---|---|
Anguilla | No | No | No | No | No | yes | no | No | |
Antigua | 25% | 15% | No | 0% | 25%/25%/25% | no | no | No | |
Bahama Islands | No | 12% | No | No | No | yes | no | There are special rules for conducting foreign exchange transactions | |
Belize | No | 12,5% | No | 25% | 15% / 15% / 25% | yes | no | No | |
British Virgin Islands | No | No | No | Not charged unless the individual is an employee of a BVI company | No | yes | no | No | |
Canada-British Columbia | 38% | 5% | 50% of the regular rate | 15-33% | 25%/0%/25% | yes | no | No | |
Canada-New Brunswick | 38% | 5% | 50% of the regular rate | 15-33% | 25%/0%/25% | yes | no | No | |
Canada-Ontario (EPC) | 38% | 5% | 50% of the regular rate | 15-33% | 25%/0%/25% | yes | no | No | |
Canada-Ontario (LP) | 38% | 5% | 50% of the regular rate | 15-33% | 25%/0%/25% | yes | no | No | |
Cayman Islands | No | No | No | No | No | no | no | No | |
Costa Rica | 30% | 13% | 15% | 0-25% | 15%/15%/25% | no | no | No | |
Dominica | 25% | 15% | No | First 30 000 XCD of taxable income are not taxed | 15%/15%/15% | yes | no | No | |
Marshall Islands | No | 2-4% | No | 8-12% | No | yes | no | No | |
Nevis Corporation | 33% | 17% | 20% | No | 15%/15%/15% | yes | no | No | |
Nevis LLC | 33% | 17% | 20% | No | 15%/15%/15% | yes | no | No | |
Panama | 25% | 7% | 10% | 0-25% | 10%(5%,20%)/12,5%/12,5% | no | no | No | |
Saint Lucia | 30% | 12,5% | No | 10-30% | 0%/15%/25% | no | no | No | |
Turks and Caicos Islands | 0% | No | No | No | No | yes | no | No | |
Delaware Corporation | 35% | About 3-10% | Up to 20% | 10-37% | 30%/30%/30% | yes | no | No | |
Delaware LLC | 35% | About 3-10% | Up to 20% | 10-37% | 30%/30%/30% | yes | no | No | |
New York | 35% | About 3-10% | Up to 20% | 10-37% | 30%/30%/30% | yes | no | No | |
Oregon | 35% | About 3-10% | Up to 20% | 10-37% | 30%/30%/30% | yes | no | No |
Other
Двигайте таблицу
Jurisdiction |
Income tax |
VAT | Capital gains tax | Personal income tax | Withholding tax | Reporting requirements | Audit Services | Exchange control | |
---|---|---|---|---|---|---|---|---|---|
Armenia | 18% | 20% | 18% | 22% | 5%/10%/10% | yes | yes | Yes | |
Australia | 30% | 10% | 30% | 0-45% | 0% (30%) / 0% (10%) / 30% | yes | no | No | |
Kazakhstan | 20% | 12% | No | Single tax rate on income of individuals - 10% (in some cases 20%) | 15%/15%/0% | yes | yes | Yes | |
Liberia | 25% | 7% | Regular rate | 0-25% | 15%/15%/15% | yes | no | No | |
Mauritius, GBC | 15% | 15% | 0% | 10-15% | 0%/15%/15% | yes | no | No | |
Mauritius, Authorised company | 15% | 15% | 0% | 10-15% | 0%/15%/15% | yes | no | No | |
New Zealand | 28% | 15% | Regular rate | 10,5-39% | 0-15-30%/15%/15% | yes | yes | No | |
Norfolk Island | No | 12% | No | No | No | yes | yes | No | |
Seychelles | 25% | 7%/10%/15% | Regular Rate | 0-30% | 15%/15%/15% | yes | no | No | |
Vanuatu | No | No | No | No | No | no | no | No |