المعرفة

قائمة البلدان حسب عوائد الضرائب كنسبة من ن.م.إ.

مقارنة بين معدلات الضرائب في جميع أنحاء العالم هو أمر صعب بعض الشيء وغير موضوعي المؤسسة. القوانين الضريبية في معظم البلدان هي في غاية التعقيد ، ويقع العبء الضريبي على نحو مختلف المجموعات المختلفة في كل بلد ، ودون وحدة وطنية. القوائم أدناه تعطي مؤشرا عن طريق تصنيف بعض المؤشرات الأولية.

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معدلات الضرائب حسب البلدان

Country Corporate tax (excl. dividend taxes) Income tax (lowest marginal rate) Income tax (highest marginal rate)[1] VAT or GST or sales tax Further reading
  أفغانستان 20%[2] 0%[3] 20%[3] 0%[4] Taxation in Afghanistan
  ألبانيا 15%[5] 0%[6] 23%[6] 20% (standard rate)[7]
6% (tourism services)[8] 		Taxation in Albania
  الجزائر 26% (highest rate)
19% (lowest rate)[9] 		0%[10] 35%[10] 19% (standard rate)[11]
9% (basic items)[11] 		Taxation in Algeria
  ساموا الأمريكية 44% (highest rate)
15% (lowest rate)[12][13] 		4%[14][13] 6%[13] 0%[15][13] Taxation in American Samoa
  أندورا 10%[16] 10%[17] 10%[17] 4.5% (standard rate
9.5% (banking services)
2.5%, 1% or 0% (reduced rates)[18] 		Taxation in Andorra
  أنگولا 30%[19] 0%[19] 17%[19] 10%[19] Taxation in Angola
  أنگويلا 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
  الأرجنتين 35%[21] 9%[21] 35%[21] 21%[21] Taxation in Argentina
  أرمنيا 20%[22] 24.4%[22] 36%[22] 20%[22] Taxation in Armenia
  أروبا 25%[23] 7%[23] 58.95%[23] 1.5% (turnover tax)[23] Taxation in Aruba
  أستراليا 30% (standard rate)
28.5% (reduced rate)[24][Note 1] 		0%[24] 47%[25][Note 2] 10% (standard rate)
0% (essential items)[24] 		Taxation in Australia
  النمسا 25%[26] 0%[26] 55%[26] 20% (standard rate)
13% (tourism services)
10% (basic items)[26] 		Taxation in Austria
  أذربيجان 20%[27] 14%[27] 25%[27] 18%[27] Taxation in Azerbaijan
  البهاماز[28] 0%[29] 0% 0% + 8.8% social security tax 12% (standard rate)[30] Taxation in Bahamas
  البحرين 0%[31] 0% 0% 5% Taxation in Bahrain
  بنگلادش[32] 35%[33] 0% 25% 15%[7] Taxation in Bangladesh
  بربادوس[34] 5.5% (on profits not over Bds$1 million)
3.0% (over Bds$1 million but not over Bds$20 million)
2.5% (over Bds$20 million but not over Bds$30 million)
1.0% (over Bds$30 million)[35] 		25% 38% 17.5% (standard rate)[7]
7.5% (hotel services) 		Taxation in Barbados
  بلاروس[36] 18% 13% 17% 20% (standard rate)
10% (reduced rate)[7] 		Taxation in Belarus
  بلجيكا[32] 29.58%[37] 25% 50%[38] 21% (standard rate)[7]
12% (restaurants)
6% (essential and selected goods) 		Taxation in Belgium
  بليز {{N/A}} 0% 25% 12.5% Taxation in Belize
  بنين[بحاجة لمصدر] 35% 10% 35% 18%[7] Taxation in Benin
  برمودا 0%[39] {{N/A}} {{N/A}} {{N/A}} Taxation in Bermuda
  بوتان 26% 0% 25%[40] {{N/A}} Taxation in Bhutan
  بوليڤيا 29% 0% 25% 13%[7] Taxation in Bolivia
  البوسنة والهرسك 10%[41] 10% 10% 17%[7][41] Taxation in Bosnia and Herzegovina
  بتسوانا 22% 0% 25% 12% Taxation in Botswana
  البرازيل[32] 34% 0%[42] 27.5% 25% (highest rate)
17% (lowest rate)[43] 		Taxation in Brazil
  بروناي 20% 0% 0% {{N/A}}[7] Taxation in Brunei
  بلغاريا 10% (+ 5% on distribution of profit) 8% 10% + 18% social security fund tax 20%[7] Taxation in Bulgaria
  بوركينا فاسو 27.5% 0% 25% 18%[7] Taxation in Burkina Faso
  بوروندي[44] 35% 0% 35% 18%[7] Taxation in Burundi
  كمبوديا 20% 0% 20% 10%[7] Taxation in Cambodia
  الكاميرون[36] 31.5% 10% 35% 19.25% Taxation in Cameroon
  كندا 38% (highest rate)
12% (lowest rate)[45] 		19% (15% federal tax + 4%–11% provincial tax)[46][47] 54% in Nova Scotia (33% federal tax + 21% provincial tax)[48][49] 15% in New Brunswick (5% federal tax + 10% provincial tax)[50] Taxation in Canada
  الرأس الأخضر 25% 16.5% 27.5% 15%[7] Taxation in Cape Verde
  جزر كايمان 0%[51] 0%[51] 0%[51] 0%[51][52][Note 3] Taxation in the Cayman Islands
  جمهورية أفريقيا الوسطى 30%[53] {{N/A}} 50%[53] 19%[7] Taxation in the Central African Republic
  تشاد {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Chad
  تشيلي[54] 27%[55] 0% (for monthly taxable incomes not over US$950) 35% (for monthly taxable incomes over US$8400)[56] 19%[7] Taxation in Chile
  الصين[32] 25% 0% 45%[57][58] 16% (standard rate)[7]
11% (energy, books, transportation, etc.)
10% (agricultural goods)
6% (other services)
0% (goods and services for export) 		Taxation in China
  كولومبيا[36] 33%[59] 0%[60] 35% (non-labor income)
33% (labor income)[60] 		19% (standard rate)[7]
5% or 0% (reduced rates) 		Taxation in Colombia
  جزر القمر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Comoros
  جزر كوك 30% (highest rate)
20% (lowest rate) 		18.5% 30% 15% Taxation in Cook Islands
  الكونغو الديمقراطية 35% 0% 40% 20% (highest rate)
5% (lowest rate) 		Taxation in the Democratic Republic of the Congo
  الكونغو 30%[61] {{N/A}} {{N/A}} 18.9%[62] Taxation in the Republic of the Congo
  كوستاريكا 30% 0% 25% 13%[63] Taxation in Costa Rica
  كرواتيا[36] 18% (for profits over 3 million kn)
12% (for profits not over 3 million kn) 		12% 40% 25% (standard rate)[64]
13% (certain groceries) 		Taxation in Croatia
  كوبا[65] 30% 15% 50% 20% (highest rate)
2.5% (lowest rate)[7] 		Taxation in Cuba
  كوراساو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Curaçao
  قبرص[32] 12.5% 0% 35% 19% (standard rate)[7]
5% or 0% (reduced rates) 		Taxation in Cyprus
  التشيك[66][67] 19%[68] 20.1% (15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed)[69] 45.7% (peaks for employee real raw year income $90,000)
39% (for real raw year income of $450,000) 		21% (standard rate)[70]
15% or 10% (reduced rates) 		Taxation in Czech Republic
  الدنمارك[71] 22% 39.8596% (34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible)[72][73] 55.8584%[72] 25% Taxation in Denmark
  جيبوتي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Djibouti
  دومنيكا 25%[74] 0% 35% 15% Taxation in Dominica
  جمهورية الدومنيكان 27% 0% 25% 18% Taxation in Dominican Republic
  تيمور الشرقية {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in East Timor
  الإكوادور 25%[75] 0% 35% 12% (standard rate)
15% (luxury goods)
0% (exports) 		Taxation in Ecuador
  مصر[76] 22.5% (on taxable corporate profits)
(+ 5% on distribution of profit) 		0% 22.5% 14% (standard rate)
10% (professional services)
0% (exports) 		Taxation in Egypt
  السلڤادور 30% 0% 30% 13% Taxation in El Salvador
  غينيا الإستوائية {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Equatorial Guinea
  إرتريا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Eritrea
  إستونيا[32] 0% (+ 20% on distribution of profit) 20% (0% on dividends to residents) 20% 20% (standard rate)
9% (reduced rate) 		Taxation in Estonia
  إسواتيني 27.5% 33% 33% 14% Taxation in Eswatini
  إثيوپيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Ethiopia
  جزر فوكلاند 26% 0% 26% 0% Taxation in Falkland Islands
  ميكرونزيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Micronesia
  فيجي 20%[77] 0% 20% 9% Taxation in Fiji
  فنلندا 20%[78] 0% + 7.71% social security tax[79] 54.25% (31.75% national tax rate + 22.5% other taxes)[80] 24% (standard rate)
14% (food and fodder)
10% (medicines and public transport) 		Taxation in Finland
  فرنسا 31% (on profits over €500,000)
28% (over €38,120 but not over €500,000)
15% (not over €38,120) 		0% 45% (+ 4% tax on high incomes, or incomes over €500,000)[81] 20% (standard rate)
10% (restaurants, transportation and tourism services)
5.5% (utilities)
2.1% (press) 		Taxation in France
  الگابون 35% 5% 35% 18% Taxation in Gabon
  گامبيا 31% 0% 30% {{N/A}} Taxation in Gambia
  ألمانيا 29.65%[33] 14% (€9,169 are free of income tax) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% (standard rate)
7% (food) 		Taxation in Germany
  جورجيا[82] 0% (15% on distribution of profit) 20% (5% on dividend, interest and royalty) 20% (5% on dividend, interest and royalty) 18% Taxation in Georgia
  غانا {{N/A}} {{N/A}} {{N/A}} 3% Taxation in Ghana
  جبل طارق 10% 17% 40% 0% Taxation in Gibraltar
  اليونان 28% (+ 28% paid in advance & returned after 1 year + 10% on distribution of profit) 22% (€1,900 tax deducted if income is not over €21,000) 45% 24% (standard rate)[7]
13% (health and tourism services)
6% (theater tickets, books and medicine)
For some islands away from the mainland the rates are 17%, 9% and 4%, respectively. 		Taxation in Greece
  گرينادا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Grenada
  گواتيمالا[36] 25% 5% 7% 12% Taxation in Guatemala
  غينيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Guinea
  غينيا-بيساو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Guinea-Bissau
  گويانا[83] 30% {{N/A}} 33⅓% 16% (standard rate)
0% (reduced rate) 		Taxation in Guyana
  گـِرنسي 0%[84] 0% 20% 0%[85] Taxation in Guernsey
  هايتي 30%[86] 0% 30%[87] 10%[86] Taxation in Haiti
  هندوراس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Honduras
  هونگ كونگ[88] 16.5% (on profits over HK$2 million)
8.25% (on profits not over HK$2 million) 		0% 15% 0% Taxation in Hong Kong
  المجر 9% 15% 15% 27% (standard rate)
18% (reduced rate)
5% (milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) 		Taxation in Hungary
  آيسلندا[36] 20% 0% 46% 24% (standard rate)
11% (reduced rate) 		Taxation in Iceland
  الهند 34.9% (highest rate)
25% (lowest rate)[89] 		0% (for incomes not over ₹500,000) 42.7%[90] 28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India)[91][92] Taxation in India
  إندونيسيا 25% 5% 30% 10% Taxation in Indonesia
  إيران 25% 0% 35% 9% (highest rate)
0% (reduced rate) 		Taxation in Iran
  العراق {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Iraq
  أيرلندا 12.5% 20% (first €1,650 per year is deductible) 52% (40% income tax + 12% social insurance contributions on incomes above €70,000) 23% (goods)
9%–13.5% (services)
0% (certain items of food) 		Taxation in Ireland
  جزيرة مان 0% 10% 20% 20% (standard rate)
5% (home renovations) 		Taxation in Isle of Man
  إسرائيل 23%[93] 11.5% 50% 17% (standard rate)
0% (fruits, vegetables and public transport) 		Taxation in Israel
  إيطاليا 27.9% (24% + 3.9% (municipal)) 23% (first €8,500 per year is deductible) 47% (43% income tax + 4% special added tax) 22% (standard rate)
10% (reduced rate)
4% (food and books) 		Taxation in Italy
  ساحل العاج {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Ivory Coast
  جامايكا 33.3% (standard rate)
25% (reduced rate for small companies) 		0% 25% (on income over J$1,500,000) 20% (services)
16.5% (goods) 		Taxation in Jamaica
  اليابان[94] 29.74%[95] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% Taxation in Japan
  جرزي[32] 0% 0% 20%[96] 5%[97] Taxation in Jersey
  الأردن[36] 20% 0% 14% 16% Taxation in Jordan
  قزخستان[36] 20%[33][2] 10% 10% (for residents)
15% (for non-residents) 		12% Taxation in Kazakhstan
  كنيا 30%[33] 10% 30% (for citizens)
35% (for non-citizens) 		16% (standard rate)
12% (electricity and fuel)
0% (food) 		Taxation in Kenya
  كيريباس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Kiribati
  الكويت 0% 0% 0% 0% Taxation in Kuwait
  كوريا الشمالية[98] 25% 0% 20% 4% (highest rate)
2% (lowest rate) 		Taxation in North Korea
  كوريا الجنوبية[36] 24.2%[33] 6% + 1.8%[99] 42%[100] + 11.4%[99] 10% Taxation in South Korea
  قيرغيزستان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Kyrgyzstan
  لاوس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Laos
  لاتڤيا 0% (20% on distribution of profit)[101] 23%[102] 23% 21%[103] Taxation in Latvia
  لبنان[36] 17% 2% 20% 11% Taxation in Lebanon
  لسوتو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Lesotho
  ليبريا 25%[104] {{N/A}} {{N/A}} {{N/A}} Taxation in Liberia
  ليبيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Libya
  ليختنشتاين[105][106] 12.5% 3%[107] 24%[107] 7.7% (standard rate)
3.8% (lodging services)
2.5% (reduced rate)[108] 		Taxation in Liechtenstein
  لتوانيا[بحاجة لمصدر] 15%[109] 31.2% 42.77% 21% Taxation in Lithuania
  لوكسمبورگ 29.22% 6% 52.45% (40%[110] + 12.45% social security charges)[111] 17% Taxation in Luxembourg
  مكاو[32] 12% 0% 12% 0%[112] Taxation in Macau
  مدغشقر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Madagascar
  ملاوي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Malawi
  ماليزيا[32] 24% (highest rate)
18% (lowest rate) 		0% 28% + 11% for EPF[113] + 1.2% for SOCSO[114] 10% (standard rate for goods)
7% (services)
5% (reduced rate for goods)[115] 		Taxation in Malaysia
  المالديڤ[116] 15% (highest rate)
8% (lowest rate)[117] 		0% 15% (0% for expatriates) 6%[118] Taxation in Maldives
  مالي {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mali
  مالطا 10% (highest rate)
0% (lowest rate)
(35% pre-rebate)[33] 		0% 35% 18% Taxation in Malta
  جزر مارشال {{N/A}} 0% 12%[119] 4% (highest rate)
2% (lowest rate) 		Taxation in Marshall Islands
  موريتانيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mauritania
  موريشيوس 15% 15% 15% 15% Taxation in Mauritius
  المكسيك[32] 30%[120] 1.92% 35% + reduction of deductions (topes) 16% Taxation in Mexico
  مولدوڤا[32] 12% 12%[121] 12% (+ 24% for social security) 20% (standard rate)
10% (HoReCa) 		Taxation in Moldova
  موناكو 33.33% 0%[122] 0% 19.6% (highest rate)
5.5% (lowest rate)
[123] 		Taxation in Monaco
  منغوليا 10% 10% 10% 10% Taxation in Mongolia
  الجبل الأسود 9%[124][125] 9% (first €720)[125] 12.65% (11% national tax + 15% municipality surtax on income tax)[125] 11%[126] Taxation in Montenegro
  مونتسرات {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Montserrat
  المغرب 31% (highest rate)
10% (lowest rate)[33][127] 		0% 20%[127] 20% (standard rate)
14%, 10%, 7% (reduced rates)[128] 		Taxation in Morocco
  موزمبيق {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Mozambique
  ميانمار {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Myanmar
  ناميبيا 32%[129] 0%[129] 37%[129] 15%[129] Taxation in Namibia
  ناورو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Nauru
  نيپال 30% (higher rate for financial companies) /
25% (standard rate) /
20% (reduced rate for manufacturing companies)
(+ 5% on profit distribution + 10% mandatory bonus to employees) 		0% + 1% social security tax 50%[130] 13% (standard rate)[131]
288% (for imported vehicles)[132]
 Taxation in Nepal
  هولندا 25% (on profits over €250,001)
20% (not over €250,000) 		36.55% (first €21,103 per year is deductible) 51.95%[133] + reduction of deductions (arbeidskorting and general korting) 21% (standard rate)
9% (essential and selected goods) 		Taxation in the Netherlands
  نيوزيلندا 28% 10.5%[134] 33%[135] 15% Taxation in New Zealand
  كاليدونيا الجديدة[136] 30% 0% 40%
25% (on local income of non-residents)[137] 		{{N/A}} Taxation in New Caledonia
  نيكاراگوا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Nicaragua
  النيجر {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Niger
  نيجريا 30% 7% 24% 5% Taxation in Nigeria
  نيووِيْ {{N/A}} {{N/A}} {{N/A}} 12.5% Taxation in Niue
  جزيرة نورفوك {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Norfolk Island
  شمال مقدونيا[32] 10% 10% 18% 18% (standard rate)
5% (reduced rate) 		Taxation in North Macedonia
  النرويج[138] 23%[139] 0% 23% + 8.2% + top tax (from 1.4% to 15.4%) minus deductions[139] 25% (standard rate)
15% (food and drink in shops)
10% (transportation, cinema and hotel services)
 Taxation in Norway
  عُمان 15%[140][141] 0% 0% 5% Taxation in Oman
  پاكستان 31%[142] 7.5% 31% 17% (standard rate)
0% (basic food items)
 Taxation in Pakistan
  پالاو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Palau
  فلسطين 15% 5% 15% 14.5% Taxation in Palestine
  پنما 25% 0% 27% 7% (standard rate)
15% (tobacco)
10% (alcohol and hotels)
5% (essential goods) 		Taxation in Panama
  پاپوا غينيا الجديدة {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Papua New Guinea
  پاراگواي 10% 8% 10% 10% Taxation in Paraguay
  پيرو[36] 30% 0% 30% 16% (standard rate) +
2% (municipal promotional tax) +
0–118% (impuesto selectivo al consumo: liquor, cigarettes, etc.) 		Taxation in Peru
  الفلپين 30% 0% 35% 12% (standard rate)
0% (reduced rate) 		Taxation in the Philippines
  جزر پيتكيرن {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Pitcairn Islands
  پولندا[143] 19% (9% for small taxpayer, those with revenue in a given tax year not exceeding the equivalent of €1.2 million and that have "small taxpayer" status)[143] 0% 32% (or optional 19% flat rate for self-employed) 23% (standard rate)
8% or 5% (reduced rates) 		Taxation in Poland
  الپرتغال[32] 21% 14.5% 48% + 11% social security 23% (standard rate)
13% or 6% (standard rate)
15%, 9% or 4% (Madeira and Açores)
 Taxation in Portugal
  پورتو ريكو 20%[144] 0% (16% proposed) 33.34% 11.5% Taxation in Puerto Rico
  قطر[32] 10% 0% 0% 0% Taxation in Qatar
  رومانيا 16% (or 1% revenue for micro-entities with at least one employee, or 3% for micro-enterprises with no employees)[145] 10%[145] 10% (+ 25% CAS (social security) + 10% CASS (health insurance) for employed persons or only + 10% CASS calculated from the minimum wage if you earn more than the monthly minimum wage × 12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over RON 22,800 for the whole year)[145] 19% (standard rate)
9% ((food, medicines, books, newspapers and hotel services)
5% (reduced rate)
[36] 		Taxation in Romania
  روسيا[32] 20%[2] 13% 47%
(For residents: 13% (standard income tax) + 26% (pension fund charges) + 2.9% (social security charges) + 5.1% (Medicare))
(For non-residents: 35% (standard income tax) + 1.8% (social security charges))[146] 		20% (standard rate)
10% (books, certain items of food and children goods)
0% (house or flat) 		Taxation in Russia
  رواندا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Rwanda
  سانت كيتس ونڤيس 0% 0% 0% {{N/A}} Taxation in Saint Kitts and Nevis
  سانت لوشيا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Lucia
  سان پيير وميكلون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Pierre and Miquelon
  سانت ڤنسنت والگرنادينز {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Saint Vincent and the Grenadines
  ساموا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Samoa
  سان مارينو 17% 12% 50% 0% (standard rate)
17% (imported goods) 		Taxation in San Marino
  ساو تومه وپرنسيپه {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in São Tomé and Príncipe
  سارك 0%[147] 0% 0% (Note: There are taxes on property and personal capital, maximum at £6,500.) 0% Taxation in Sark
  السعودية[148] 5% 2.5% (capital assets of natives/Zakat)
0% (foreigners) 		2.5% (capital assets of natives/Zakat)
0% (foreigners) 		5% Taxation in Saudi Arabia
  السنغال[36] 25% 0% 50% 20% Taxation in Senegal
  صربيا[149] 15%[150] 10% 25% (additional contributions for state health, pension and unemployment funds)[151] 20% (standard rate)[152]
8% or 0% (reduced rates) 		Taxation in Serbia
  سيشل 40% (highest rate)
33% (lowest rate) 		15% 15% 15% Taxation in Seychelles
  سيراليون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sierra Leone
  سنغافورة 17%[153] 0% 22% (+ 20% tax on pension) 7% Taxation in Singapore
  سانت مارتن {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sint Maarten
  سلوڤاكيا 22%[154] 0% 25%[155] 20% (standard rate)[بحاجة لمصدر]
10% (books and medicines)
 Taxation in Slovakia
  سلوڤنيا[32] 19% 16% 50% 22% or 9.5% Taxation in Slovenia
  جزر سولومون {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Solomon Islands
  الصومال {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Somalia
  جنوب أفريقيا 28%[156] 0% (below threshold) 45% 15%[157] Taxation in South Africa
  جنوب السودان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in South Sudan
  إسپانيا[32] 25% (in mainland)
4% (in Canary Islands) 		0% (below €12,000) 45% 21% (standard rate)
10% or 4% (reduced rates)
 Taxation in Spain
  سريلانكا[32] 30% (highest rate)
15% (lowest rate)[33] 		0% 15% (if annual income is more than LKR 2.5 million) 12% (standard rate)
8% or 0% (reduced rates)
 Taxation in Sri Lanka
  السودان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Sudan
  سورينام 36%[158] {{N/A}} {{N/A}} {{N/A}} Taxation in Suriname
  السويد 21.4%[159] 32% (first US$1,930 per year is deductible) 57% (32% average municipality income tax + 25% state income tax)[160][161] 25% (standard rate)
12% or 6% (reduced rate)[162] 		Taxation in Sweden
  سويسرا[36] 17.92%[33] 0% 11.5% (federal)[163]
+ 37.2% (canton)
+ ~0-15% (municipal) 		7.7% (standard rate)
3.8% or 2.5% (reduced rates) 		Taxation in Switzerland
  سوريا[32] 22% 5% 15% {{N/A}} Taxation in Syria
  تايوان[32] 20%[164] 5% 40% 5%[165] Taxation in Taiwan
  طاجيكستان[166] 13%
25% (non-residents) 		5% 13%
25% (non-residents) 		18% Taxation in Tajikistan
  تنزانيا 30% 15% 30% 18% Taxation in Tanzania
  تايلند 20% 0% 35% 7% Taxation in Thailand
  توگو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Togo
  توكلاو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tokelau
  تونگا {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tonga
  ترنيداد وتوباگو 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
  تونس[36] 30% 0% 35% 18% (standard rate)
12% or 6% (reduced rate) 		Taxation in Tunisia
  تركيا[32] 20% 15% 35% 18% (standard rate)
8% (clothing)
1% (certain food items)[7] 		Taxation in Turkey
  تركمنستان {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Turkmenistan
  جزر تركس وكايكوس {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Turks and Caicos Islands
  توڤالو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Tuvalu
  أوغندا 30%[167] {{N/A}} {{N/A}} 18%[168] Taxation in Uganda
  أوكرانيا 18% 18% 18%[169] 20% (standard rate)
7% or 0% (reduced rates) 		Taxation in Ukraine
  الإمارات العربية المتحدة 0%[170] 0%[171] 0%[171] 5% Taxation in United Arab Emirates
  المملكة المتحدة[172] 19%[173] 0% (on incomes not over £12,500)[174] 47% on incomes over £150,000 (45% income tax + 2% for NI)[175] 20% (standard rate)
5% (home energy and renovations)
0% (life necessities: groceries, water, prescription medications, medical equipment and supplies; public transport; children's clothing; books and periodicals)[176] 		Taxation in the United Kingdom
  الولايات المتحدة 21% + 0–12% (state/local[33]) 0% (federal) +
0% (state) +
0%–3% (local) 		50.3%
(37% (federal[177]) + 13.3% (state[178])) 		11.725% (highest prevailing marginal state and local sales tax rate)
0% (lowest prevailing marginal rate) 		Taxation in the United States
  أوروگواي[36] 25% 0% 30% 22% (standard rate)
11% (lowest rate)
0% (extent) 		Taxation in Uruguay
  اوزبكستان[36] 12% (standard rate)
20% (banks and mobile communication operators) 		12% 12% 20% (highest rate)
0% (lowest rate) 		Taxation in Uzbekistan
  ڤانواتو {{N/A}} {{N/A}} {{N/A}} {{N/A}} Taxation in Vanuatu
  ڤنزويلا[36] 34% 6% (0% under certain income, defined every year) 34% 16% (standard rate)
8% (reduced rate) 		Taxation in Venezuela
  ڤيتنام[32] 20% 5% 35%[179] 10% Taxation in Vietnam
  ج. العذراء البريطانية 0%[180] 0% 0% {{N/A}} Taxation in the British Virgin Islands
  الجزر العذراء الأمريكية 10% {{N/A}} {{N/A}} {{N/A}} Taxation in United States Virgin Islands
  اليمن 20%[181] 10% 15% 2% Taxation in Yemen
  زامبيا 35% 10% 30% 16% Taxation in Zambia
  زيمبابوي 25% 0% 45% 15% (standard rate)
0% (on selected items) 		Taxation in Zimbabwe


ملاحظات

  1. ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
  2. ^ Includes 2% Medicare levy. Previously 49%, which included an additional 2% 'deficit levy' which expired in June 2017.
  3. ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

أنظر أيضا

المصادر

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