Tax systems of foreign countries

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Western Europe

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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

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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

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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

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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

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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

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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

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