ᠳᠡᠯᠡᠬᠡᠢ ᠶᠢᠨ ᠤᠯᠤᠰ ᠤᠳ ᠤᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠶᠢᠨ ᠲᠦᠪᠰᠢᠨ

ᠴᠢᠯᠦᠭᠡᠲᠦ ᠨᠡᠪᠲᠡᠷᠬᠡᠢ ᠲᠣᠯᠢ — ᠸᠢᠺᠢᠫᠧᠳᠢᠶ᠎ᠠ ᠠᠴᠠ
ᠬᠠᠷᠠᠶᠢᠬᠤ: ᠤᠳᠤᠷᠢᠳᠬᠤ, ᠬᠠᠶᠢᠯᠲᠠ

ᠳᠡᠯᠡᠬᠡᠢ ᠶᠢᠨ ᠤᠯᠤᠰ ᠤᠳ ᠤᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠶᠢᠨ ᠬᠠᠤᠯᠢ ᠨᠡᠯᠢᠶᠡᠳ ᠭᠦᠢ ᠡᠭᠡᠳᠡᠷᠡᠭᠡ ᠲᠡᠢ ᠪᠠ ᠶᠠᠩᠵᠤ ᠪᠦᠷᠢ ᠶᠢᠨ ᠲᠦᠪᠰᠢᠨᠡᠭ ᠦᠳ ᠲᠦ ᠮᠠᠰᠢ ᠢᠯᠭᠠᠭ᠎ᠠ ᠲᠠᠢ ᠪᠠᠶᠢᠳᠠᠭ᠃ ᠡᠨᠳᠡ ᠦᠨᠳᠦᠰᠦᠨ ᠲᠥᠷᠥᠯ ᠦᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠶᠢ ᠭᠣᠣᠯᠯᠠᠨ ᠠᠩᠬᠠᠷᠴᠤ ᠤᠷᠤᠭᠤᠯᠪᠠ: ᠪᠢᠽᠢᠨ᠋ᠧᠰ ᠦᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ᠂ ᠢᠷᠭᠡᠨ ᠦ ᠣᠷᠣᠯᠭ᠎ᠠ ᠶᠢᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ᠂ ᠨᠡᠮᠡᠭᠳᠡᠯ ᠥᠷᠲᠡᠭ ᠦᠨ ᠠᠯᠪᠠᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ᠃



ᠤᠯᠤᠰ ᠪᠢᠽᠢᠨ᠋ᠧᠰ ᠦᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠢᠷᠭᠡᠨ ᠦ ᠣᠷᠣᠯᠭ᠎ᠠ ᠶᠢᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ - ᠮᠢᠩ ᠢᠷᠭᠡᠨ ᠦ ᠣᠷᠣᠯᠭ᠎ᠠ ᠶᠢᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ - ᠮᠠᠺᠰ ᠴᠠᠯᠢᠩ ᠤᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠨᠡᠮᠡᠭᠳᠡᠯ ᠥᠷᠲᠡᠭ ᠦᠨ ᠠᠯᠪᠠᠨ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠲᠠᠲᠠᠪᠤᠷᠢ ᠶᠢᠨ ᠡᠬᠢ ᠰᠤᠷᠪᠤᠯᠵᠢ
Flag of Afghanistan.svg ᠠᠹᠬᠠᠨᠨᠢᠰᠲᠠᠨ[1] 20% &0000000000000002.0000002% to 5%[2] Taxation in Afghanistan
Flag of Albania.svg ᠠᠯᠪᠠᠨᠢ[1] 10% &0000000000000020.00000020%[3] Tax system in Albania
Flag of Algeria.svg ᠠᠯᠵᠢᠷᠢᠶ ᠠ[4] 19% 0% 35% &0000000000000017.00000017%[5] or 14% or 7%[6] Taxation in Algeria
Flag of Andorra.svg ᠠᠨᠳᠣᠷᠠ[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 10%[7] 0% 0% ᠵᠠᠭᠪᠤᠷ:N/A &0000000000000004.5000004.5% or 1%[8] Taxation in Andorra
Flag of Angola.svg ᠠᠩᠭᠡᠯᠠ[1] 35% 1% 42.75% &0000000000000010.00000010%[9] Taxation in Angola
Flag of Argentina.svg ᠠᠷᠭᠸᠨ᠋ᠲ᠋ᠢᠨ 35% 9% 35% &0000000000000021.00000021%[10] Taxation in Argentina
Flag of Armenia.svg ᠠᠷᠮᠧᠨ[1] 20% 0% 20% 3% for employees; 5% - 15% for employers. &0000000000000020.00000020%[11] Taxation in Armenia
Flag of Aruba.svg ᠠᠷᠤᠪᠠ[1] 28% Taxation in Aruba
Flag of Australia.svg ᠠᠦᠢᠰᠲᠷᠠᠯ[12] 30% 0% 45%

1.5% (Medicare levy)

4.75%-6% (state)[13] &0000000000000010.00000010% GST (0% on essential items)[14]
Flag of Austria.svg ᠠᠦᠢᠰᠲᠷᠶ᠎ᠠ[1] 25% 21% 50% &0000000000000020.00000020%[15] Taxation in Austria
Flag of Azerbaijan.svg ᠠᠽᠧᠷᠪᠠᠶᠢᠵᠠᠨ[16] 20% 14% 25% &0000000000000018.00000018%[17] Taxation in Azerbaijan
Flag of the Bahamas.svg ᠪᠠᠬᠠᠮᠠ[18] 0% 0% 0% 3.9% by employee, 5.9% by employer[19] 0% Taxation in the Bahamas
Flag of Bangladesh.svg ᠪᠧᠩᠭᠠᠯ[1] 45%-0% 0% 25% &0000000000000015.00000015%[20] Taxation in Bangladesh
Flag of Barbados.svg ᠪᠠᠷᠪᠠᠳᠣᠰ[21] 25% 25% 35% &0000000000000017.50000017.5%[22] (hotel accommodation 7.5%) Taxation in Barbados
Flag of Belarus.svg ᠴᠠᠭᠠᠨ ᠤᠷᠤᠰ[4] 18% 12% 12% 35% &0000000000000020.00000020%[23] or 10% Taxation in Belarus
Flag of Belgium (civil).svg ᠪᠧᠯᠬᠢ[1] 33.99% 0% 55% &0000000000000037.84000037.84%[24] &0000000000000021.00000021%[25] (6% for essential and selected goods) Taxation in Belgium
Flag of Benin.svg ᠪᠧᠨᠢᠨ[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 35% 35% &0000000000000018.00000018%[26] Taxation in Benin
Flag of Bhutan.svg ᠪᠤᠲᠤᠩ 0% 25%[27] Taxation in Bhutan
Flag of Bolivia.svg ᠪᠣᠯᠢᠪᠠ 25% (IUE: on profits) – 3% (IT: income resulting from transactions) 0% 13% 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) &0000000000000013.00000013%[28] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
ᠵᠠᠭᠪᠤᠷ:Country data Bosnia 10% FBiH, 10% RS[29] 5% FBiH, 0–15% RS[29] 33.76% FBiH, 42–57% RS[29] &0000000000000017.00000017% FBiH and RS[29][30] Taxation in Bosnia
Flag of Botswana.svg ᠪᠣᠽᠡᠸᠠᠨ᠎ ᠠ 15% (plus 10% surcharge) 25% &0000000000000012.00000012%[31] Taxation in Botswana
Flag of Brazil.svg ᠪᠷᠠᠽᠢᠯ[1] 34% 0% 27.5% 31% &0000000000000017.00000017% to 25%[32] Taxation in Brazil
Flag of Brunei.svg ᠪᠷᠦᠨᠧᠢ 23.5% 0% 0% ᠵᠠᠭᠪᠤᠷ:N/A[33] Taxation in Brunei
Flag of Bulgaria.svg ᠪᠣᠯᠭᠠᠷᠢᠶ᠎ᠠ 10% 10% &0000000000000020.00000020%[34] Taxation in Bulgaria
Flag of Burkina Faso.svg ᠪᠦᠯᠦᠺᠢᠨᠠᠹᠠᠰᠣ᠋ 30%-10% 2% 30% &0000000000000018.00000018%[35] Taxation in Burkina Faso
Flag of Burundi.svg ᠪᠦᠷᠤᠨᠳᠢ[36] 35% 35% ᠵᠠᠭᠪᠤᠷ:N/A &0000000000000018.00000018%[37] Taxation in Burundi
Flag of Cambodia.svg ᠺᠠᠮᠪᠤᠵᠠ &0000000000000010.00000010%[38] Taxation in Cambodia
Flag of Cameroon.svg ᠺᠠᠮᠧᠷᠦᠨ[4] 38.5% 10% 35% &0000000000000019.25000019.25% Taxation in Cameroon
Flag of Canada.svg ᠺᠠᠨᠠᠳᠠ[39] 11%-15% (federal) + 5%-16% (provincial) 0% (federal) + 0% (provincial) 15%-29% (federal) + 5%-25.75% (provincial)[40][41] 4.95% (CPP) + 1.78% (Employment Insurance EI) &0000000000000005.0000005% (federal GST) with exemptions for small-businesses[42] + 0%-10% (PST)[43] Taxation in Canada
Flag of Cape Verde.svg ᠺᠠᠪᠣ-ᠸᠧᠷᠳᠧ &0000000000000015.00000015%[44] Taxation in Cape Verde
Flag of the Central African Republic.svg ᠲᠥᠪ ᠠᠹᠷᠢᠺᠠ ᠶᠢᠨ ᠪᠦᠭᠦᠳᠡ ᠨᠠᠶᠢᠷᠠᠮᠳᠠᠬᠤ ᠤᠯᠤᠰ &0000000000000019.00000019%[45] Taxation in Central African Republic
Flag of Chile.svg ᠴᠢᠯᠢ[46] 20% 0% 40% 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit) &0000000000000019.00000019%[47] Taxation in Chile
Flag of the People's Republic of China.svg ᠬᠢᠲᠠᠳ[1] 25% 5% 45% &0000000000000017.00000017% with many exceptions[48] Tax system in China
Flag of Colombia.svg ᠺᠣᠯᠤᠮᠪᠢᠶ ᠠ[4] 33% 0% 33% &0000000000000016.00000016%[49] Taxation in Colombia
Flag of Costa Rica.svg ᠺᠣᠰᠲ᠋ᠠᠷᠢᠺᠠ 30% (10% or 20% for small businesses) 0% 25% 9% social security charge. &0000000000000013.00000013%[50] Taxation in Costa Rica
Flag of Croatia.svg ᠺᠦᠷᠦᠠᠴᠢᠶ ᠠ[4] 20% 12% 40% 37.2% (nationwide)[51]
0–18% (local)
&0000000000000025.00000025%[52] (0% on books and some foods) Taxation in Croatia
Flag of Cuba.svg ᠺᠦᠪᠠ[4] 30% 10% 50% &0000000000000002.5000002.5% to 20%[53] Taxation in Cuba
Flag of Cyprus.svg ᠺᠠᠫᠷᠤᠰ[1] 10% 0% 35% 6.8% &0000000000000018.00000018%[54] (5% or 0% for certain goods) Taxation in Cyprus
Flag of the Czech Republic.svg ᠴᠧᠺ[1] 19% 15% 47.5% &0000000000000021.00000021%[55] or 15% (certain goods) Taxation in Czech Republic
Flag of Denmark.svg ᠳ᠋ᠠᠨᠮᠠᠷᠺ[56] 25%(2014:24%/2015:23%/2016:22%) 0%[57] 51.7%[57] 8% &0000000000000025.00000025% Taxation in Denmark
Flag of the Dominican Republic.svg ᠳ᠋ᠣᠮᠢᠨᠢᠺᠠᠨ 29% 0% 25% 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) &0000000000000016.00000016% [58] Taxation in Dominican Republic
Flag of Egypt.svg ᠶᠸᠵᠠᠫᠲ[59] 20% 10% 20% ᠵᠠᠭᠪᠤᠷ:N/A &0000000000000010.00000010% (standard), 25% (luxury goods), 0% (exports)[60] Taxation in Egypt
Flag of El Salvador.svg ᠰᠠᠯᠢᠪᠠᠳᠣᠷ 30%/25% 0% 30% &0000000000000013.00000013% Taxation in El Salvador
Flag of Estonia.svg ᠡᠰᠲᠠᠨ[1] 0% on profit retained in company; flat 21% when earned profit is distributed to shareholders 21% 21% 33% &0000000000000020.00000020% or 9% Taxation in Estonia
Flag of Finland.svg ᠹᠢᠨᠯᠠᠨᠲ[1] 24.5% [61] 6.5% national

16% municipal

30% national

21% municipal

&0000000000000024.00000024%
13% (food and fodder)
9% (e.g. accommodation and culture)
Taxation in Finland
Flag of France.svg ᠹᠷᠠᠨᠼᠢ[1] 33.33% 0% 45%/ 75% (in 2014) (income tax) 66% &0000000000000019.60000019.6% or 7% or 5.5% or 2.1% Taxation in France
Flag of Gabon.svg ᠭᠠᠪᠤᠨ 35% 5% 35% 2.6% &0000000000000018.00000018% Taxation in Gabon
Flag of Germany.svg ᠭᠧᠷᠮᠠᠨ 29.8% (average) 0% 45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) &0000000000000019.00000019% or 7% (e.g. food) Taxation in Germany
Flag of Georgia.svg ᠭᠦᠷᠦᠵᠢᠶ ᠠ[4] 15% 20% &0000000000000018.00000018% Taxation in Georgia
Flag of Gibraltar.svg ᠭᠢᠪᠷᠠᠯᠲᠠᠷ 10% 17% 40% ᠵᠠᠭᠪᠤᠷ:N/A 0% Taxation in Gibraltar
Flag of Greece.svg ᠭᠷᠧᠺ 25%/22% 0% 45% 44% &0000000000000023.00000023%[62] or 11% Taxation in Greece
Flag of Guatemala.svg ᠭᠸᠠᠲ᠋ᠧᠮᠠᠯ[4] 31% of Net Income or 5% of Revenue
5% 7% 17.5% (Social Security, Recreation and Technical Training Institutes) &0000000000000012.00000012% Taxation in Guatemala
Flag of Guyana.svg ᠭᠠᠶᠢᠨᠠ[63] 40%/30% 33⅓% &0000000000000016.00000016% or 0% Taxation in Guyana
Flag of Hong Kong.svg ᠰᠢᠶᠠᠩᠭᠠᠩ[64] 16.5% 0% 15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land revenue & investment income [65] 0%
Flag of Hungary.svg ᠬᠠᠩᠭᠠᠷᠢ 19% and 10% 16% 16% below ~1000 USD and 20.32% for the above ~1000 USD part of monthly personal income(2012) 36.5% (2011) &0000000000000027.00000027%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books etc.) Taxation in Hungary
Flag of Iceland.svg ᠠᠶᠠᠰᠯᠠᠨᠲ[4] 20% 0% 46% 6% &0000000000000025.50000025.5% or 7%

Taxation in Iceland

Flag of India.svg ᠡᠨᠡᠳᠬᠡᠭ 30%[66] 0% 33% 12.5% - 2% &0000000000000014.50000014.5% - 5.5%
Flag of Indonesia.svg ᠢᠨᠳᠦ᠋ᠨᠢᠱᠢᠶ ᠠ 25% starting FY 2010 5% 30% &0000000000000010.00000010% Taxation in Indonesia
Flag of Iran.svg ᠢᠷᠡᠨ 25% 0% 35% 35%-15% 1.5-&0000000000000010.00000010% depending on item Taxation in Iran
Flag of Ireland.svg ᠠᠶᠠᠷᠯᠠᠨᠲ 25%/12.5%/10% 0% 41% 11%-0% &0000000000000023.00000023% Goods
9%-13.5% Services
0% certain items of food
Flag of Israel.svg ᠢᠰᠷᠸᠯ 24% 14.5% 46% &0000000000000018.00000018% Taxation in Israel
Flag of Italy.svg ᠢᠲ᠋ᠠᠯᠢ 31.4% 23% 43% &0000000000000021.00000021% or 10% or 4% (food, books) Taxation in Italy
Flag of Jamaica.svg ᠶᠠᠮᠠᠶᠢᠺ 33.3% 0% 25% 25% &0000000000000017.50000017.5% Taxation in Jamaica
Flag of Japan.svg ᠶᠠᠫᠣᠨ[67] 38.01% 5% 50% (40% national + 10% local) 25.63% &0000000000000005.0000005% (consumption) Taxation in Japan
Flag of Jordan.svg ᠢᠣᠷᠳᠠᠨ[4] 30%/24%/14% 0% 14% &0000000000000016.00000016% (GST) Taxation in Jordan
Flag of Kazakhstan.svg ᠬᠠᠰᠠᠭ[4] 17.5%, 15%(2011-) 10% 11% &0000000000000012.00000012% Taxation in Kazakhstan
Flag of South Korea.svg ᠡᠮᠦᠨᠡᠲᠦ ᠰᠣᠯᠣᠩᠭᠣᠰ[4] 22%,20%,10% 6% 38% &0000000000000010.00000010% Taxation in South Korea
Flag of Latvia.svg ᠯᠠᠲ᠋ᠸᠪᠢᠶ ᠠ[68] 15% 24% 35.09% (11% by the employee) &0000000000000021.00000021%[69] Taxation in Latvia
Flag of Lebanon.svg ᠯᠸᠪᠠᠨᠤᠨ[4] 15/4-21% 2% 20% &0000000000000010.00000010% Taxation in Lebanon
Flag of Liechtenstein.svg ᠯᠢᠾᠢᠲ᠋ᠧᠨᠱᠤᠲ᠋ᠠᠢᠢᠨ[70][71] 12.5% 1.2% 17.82% 11.6% &0000000000000007.6000007.6%-3.6%, (lodging services additional 2.4%)

Taxation in Liechtenstein

Flag of Lithuania.svg ᠯᠢᠲ᠋ᠤᠠᠨᠢᠶ ᠠ[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 15% 0% 15% 39.98% &0000000000000021.00000021% Taxation in Lithuania
Flag of Luxembourg.svg ᠯᠦᠺᠰᠧᠨᠪᠦ᠋ᠷᠦᠺ 29.63% 6% 40% [72] + 12.45% social security charges [73] &0000000000000015.00000015% Taxation in Luxemburg
Flag of Macau.svg ᠤᠤᠮᠸᠨᠨ[1] 12% Taxation in Macau
Flag of Macedonia.svg ᠮᠠᠺᠧᠳᠠᠨ[1] 10% 10% &0000000000000018.00000018% or 5% Taxation in Macedonia
Flag of Malaysia.svg ᠮᠠᠯᠠᠢ᠋ᠰᠢᠶ᠎ᠠ[1] 25% 0% 26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf Taxation in Malaysia
Flag of Maldives.svg ᠮᠠᠯᠳᠢᠪ[74] &0000000000000015.00000015%-0%[75] &0000000000000006.0000006% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[76] Taxation in Maldives
Flag of Malta.svg ᠮᠠᠯᠦᠲ᠋ᠠ 6.25%-0% effective tax rate due to imputation system,following credits & refunds[77] 0% 35% &0000000000000018.00000018% Taxation in Malta
Flag of Mauritius.svg ᠮᠠᠸᠷᠢᠲᠢ 15% 15% &0000000000000015.00000015% Taxation in Mauritius
Flag of Mexico.svg ᠮᠸᠺᠰᠢᠺᠣ[1] 28% 29%-3% 35% &0000000000000016.00000016% Taxation in Mexico
Flag of Monaco.svg ᠮᠤᠨᠠᠺᠣ 33.33% if more than 25% of a company's turnover is generated outside of Monaco. Otherwise, companies do not pay any direct tax on their profits. After various allowable deductions, this results in an effective corporate tax rate of under 6%.[78][79][80] 0% [81] The employer's contribution to Social Security is between 28%-40% (averaging 35%) of gross salary including benefits, and the employee pays a further 10%-14% (averaging 13%).[79] &0000000000000019.60000019.6%-5.5% [82] Taxation in Monaco
Flag of Montenegro.svg ᠮᠣᠨᠲ᠋ᠧᠨᠧᠭᠷᠣ᠋ 9%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 15%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] &0000000000000017.00000017%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] Taxation in Montenegro
Flag of Morocco.svg ᠮᠠᠷᠣᠺᠺᠣ 30%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 0% 38%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] &0000000000000020.00000020%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] Taxation in Morocco
Flag of Nepal.svg ᠪᠠᠯᠪᠠ 5%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 10% 25%[83] &0000000000000013.00000013%[84] Taxation in Nepal
Flag of the Netherlands.svg ᠨᠢᠳᠧᠷᠯᠠᠨᠲ 25%/20% 0% 52%[85] &0000000000000021.00000021% (6% for essential and selected goods)
Flag of New Zealand.svg ᠰᠢᠨ᠎ ᠡ ᠽᠸᠨᠯᠠᠨᠲᠤ᠋ 28% 15% 33%[86] &0000000000000015.00000015% GST
Flag of France.svg ᠰᠢᠨ᠎ᠡ ᠺᠠᠯᠧᠳᠣᠨᠢ[87] 30% 0% 25% on local income of non-residents

40%[88]

ᠵᠠᠭᠪᠤᠷ:N/A
Flag of Norway.svg ᠨᠤᠷᠸᠸᠢ[89] 28% 0% 47.8% 14.1%-0% &0000000000000025.00000025% or 15% (food and drink in shops) or 8% (transportation, cinema, hotel rooms) Taxation in Norway
Flag of Pakistan.svg ᠫᠠᠺᠢᠰᠲᠠᠨ 35% 7.5% 35% &-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.0000000% or 17% (basic food items) Taxation in Pakistan
Flag of Palestine.svg ᠫᠠᠯᠧᠰᠲ᠋ᠠᠨ 15%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 5% 15% 15%-5%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] &0000000000000014.50000014.5% (VAT) Taxation in Palestine
Flag of Panama.svg ᠫᠠᠨᠠᠮᠠ[4] 25% 0% 27% &0000000000000007.0000007% or 0% Taxation in Panama
Flag of Paraguay.svg ᠫᠠᠷᠠᠭᠪᠠᠢ 10% 8% 10% 10% Taxation in Paraguay
Flag of Peru.svg ᠫᠧᠷᠤ[4] 30% 0% 30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) &0000000000000018.00000018% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Taxation in Peru
Flag of the Philippines.svg Philippines 30% 20% 32% &0000000000000012.00000012% or 7% or 0%

(in some cases, foreign investors are zero-rated)

Taxation in Philippines
Flag of Poland.svg ᠫᠣᠯᠢᠰᠢ[1] 19% 0% 32% (or optional 19% flat rate for self-employed) 41.11% &0000000000000023.00000023% or 8% or 5% Taxation in Poland
Flag of Portugal.svg ᠫᠣᠷᠲ᠋ᠤᠭᠠᠯ[1] 25% 0% 54% 23.75% Normal: &0000000000000023.00000023% Intermediate: 13% Reduced: 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
Flag of Qatar.svg ᠺᠠᠲ᠋ᠠᠷ[1] 10% (different rates for companies operating in the oil/gas sector). Qatari partners are not required to pay any tax on their share of profits. 0% 0% 0% Taxation in Qatar
Flag of Romania.svg ᠷᠤᠮᠠᠨᠢᠶ ᠠ 16% 16% 45.15% &0000000000000024.00000024% or 9% (medicines, books, newspapers, hotel ...), or 4%[4] Taxation in Romania
Flag of Russia.svg ᠣᠷᠣᠰ[1] 20% (13% for SME, 0% for education and healthcare industries), 6% for small business 13% (flat) 13% (for residents), 30% (for nonresidents) 30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter 0-&0000000000000018.00000018% (reduced rates for certain goods, no VAT for SME except for imports activities) Taxation in Russia
Flag of Saudi Arabia.svg ᠰᠤᠤᠳᠢ ᠠᠷᠠᠪ[90] 20% (higher for oil/gas) 0% (foreigners)
Zakat (natives)
0% (foreigners)
Zakat (natives)
11% Social security &-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.0000000% Taxation in Saudi Arabia
Flag of Senegal.svg ᠰᠧᠨ᠋ᠸᠭᠠᠯ[4] 25% 0% 50% &0000000000000020.00000020% Taxation in Senegal
Flag of Serbia.svg ᠰᠧᠷᠪᠢ[91] 15%[92] 12% 20% 35.8%[93] 20%[94] or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
Flag of Singapore.svg ᠰᠢᠩᠭᠠᠫᠦᠷ 0%-17%[95] 3.5% 20% &0000000000000007.0000007% (GST)
Flag of Slovakia.svg ᠰᠯᠣᠸᠠᠺ 23%[96] 0% 25%[97] 30% tax including mandatory social security tax and health care tax &0000000000000020.00000020%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] 10% on medication and books Taxation in Slovakia
Flag of Slovenia.svg ᠰᠯᠣᠸᠧᠨ[1] 20% (2012:18%, 2013:17%, 2014:16%, 2015+:15%) 16% 41% 0% (abolished) &0000000000000022.00000022% or 9.5% Taxation in Slovenia
Flag of South Africa.svg ᠡᠮᠦᠨ᠎ᠡ ᠠᠹᠷᠢᠺᠠ 28%[98] 0% 40% &0000000000000014.00000014% Taxation in South Africa
Flag of Spain.svg ᠢᠰᠫᠠᠨᠢ[1] 30%-25% 0% 52% &0000000000000021.00000021% or 10% or 4% Taxation in Spain
Flag of Sri Lanka.svg ᠰᠷᠢᠯᠠᠩᠺᠠ[1] 35%-0% 0% 35% &0000000000000012.00000012% or 0% Taxation in Sri Lanka
Flag of Sweden.svg ᠰᠸᠸᠳᠡᠨ 22% [99] 0% 57%[100][101] 31.42%[102] &0000000000000025.00000025% or 12% or 6%[103] Taxation in Sweden
Flag of Switzerland.svg ᠰᠸᠢᠰ[4] 25%-13% 0% 13.2% (federal) &0000000000000008.0000008.0% or 3.8% or 2.5% Taxation in Switzerland
Flag of Syria.svg ᠰᠢᠷᠢᠢ ᠠ[1] 35%/28/22% 5% 15% Taxation in Syria
Flag of the Republic of China.svg ᠲᠠᠶᠢᠸᠠᠨ[1] 17%[104] 6% 40% &0000000000000005.0000005% Taxation in the Republic of China
Flag of Tanzania.svg ᠲᠠᠨᠽᠠᠨᠢᠢ ᠠ 30% 15% 30% Taxation in Tanzania
Flag of Thailand.svg ᠲᠠᠶᠢᠯᠠᠨᠳ᠋ 20%-30% 5% 37% 5%-37% 7% Taxation in Thailand
ᠵᠠᠭᠪᠤᠷ:Country data Trinidad & Tobago 25% 0% 25% Taxation in Trinidad & Tobago
Flag of Tunisia.svg ᠲᠤᠨᠢᠰ[4] 30% 0% 35% &0000000000000018.00000018% or 12% or 6% Taxation in Tunisia
Flag of Turkey.svg ᠲᠦᠷᠺ[1] 20% 15% 35% 40%-35% &0000000000000018.00000018%[105] Taxation in Turkey
Flag of Ukraine.svg ᠦᠺᠷᠠᠶᠢᠨ[4] 25% (16% from April 1, 2014) 15% 34.7%-33.2% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) &0000000000000020.00000020% (17% from January 1, 2014) Taxation in Ukraine
Flag of the United Arab Emirates.svg ᠠᠷᠠᠪ ᠤᠨ ᠨᠢᠭᠡᠳᠦᠭᠰᠡᠨ ᠡᠮᠢᠷᠲ ᠤᠯᠤᠰ[4] ᠵᠠᠭᠪᠤᠷ:N/A 0%[106] 0%[106] ᠵᠠᠭᠪᠤᠷ:N/A Taxation in United Arab Emirates
Flag of the United Kingdom.svg ᠶᠡᠬᠡ ᠪᠷᠢᠲ᠋ᠠᠨ(ᠠᠩᠭᠯᠢ)[107] 24%-20% (decrease to 21% in 2014),[108] further decreased to 20% from 1 April 2015[109] 0% 45%[110] 12%-0% (individual) 13.8%-0% (employer) (National Insurance) &0000000000000020.00000020% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[111]
Taxation in the United Kingdom
Flag of the United States.svg ᠠᠮᠧᠷᠢᠺᠠ 15%-39% (federal)[112] + 0%-12% (states)[113] 0% (federal) + 0% (state) + 0%-3% (local)
10%-39.6% (federal)[114] + 0%-13% (state) + 0-3% (local)[115]
2.9%-15.3% (federal) + 0%-2%[ᠪᠠᠷᠢᠮᠲᠠ ᠬᠡᠷᠡᠭᠲᠡᠢ] (state and local) &-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1-1.0000000%-11.725% (state and local)
Flag of Uruguay.svg ᠦᠷᠤᠭᠤᠸᠠᠢ[4] 30% 0% 25% &0000000000000022.00000022% Taxation in Uruguay
Flag of Uzbekistan.svg ᠦᠽᠡᠪᠸᠺᠢᠰᠲᠠᠨ ᠤᠯᠤᠰ[4] 9% 5% 22% 0–&0000000000000020.00000020% Taxation in Uzbekistan
Flag of Venezuela.svg ᠸᠧᠨᠧᠰᠤᠯ[4] 34%/22%/15% 6% 34% 8–10%/&0000000000000012.00000012% Taxation in Venezuela
Flag of Vietnam.svg ᠸᠢᠶᠧᠲ᠋ᠨᠠᠮ[1] 25% 5% 35%[116] &0000000000000010.00000010% Taxation in Vietnam
Flag of the British Virgin Islands.svg ᠪᠷᠢᠲ᠋ᠠᠨ(ᠠᠩᠭᠯᠢ) ᠤᠨ ᠸᠢᠷᠵᠢᠩ ᠦᠨ ᠠᠷᠠᠯ ᠤᠳ ᠵᠠᠭᠪᠤᠷ:N/A 0% 0% 14%-10% ᠵᠠᠭᠪᠤᠷ:N/A Taxation in the British Virgin Islands
Flag of Zambia.svg ᠽᠠᠮᠪᠢ 35% 10% 30% &0000000000000017.50000017.5% Taxation in Zambia


ᠡᠰᠢᠯᠡᠯ[ᠵᠠᠰᠠᠪᠤᠷᠢᠯᠠᠬᠤ | ᠺᠣᠳ᠋ ᠢᠶᠠᠷ ᠵᠠᠰᠠᠬᠣ]

  1. 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 Revision, skat og rådgivning | KPMG | DK. Kpmg.dk. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  2. VAT LiveInternational VAT and GST rates | VAT Live. Tmf-vat.com. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  3. VAT LiveInternational VAT and GST rates | VAT Live. Tmf-vat.com. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  4. 4.00 4.01 4.02 4.03 4.04 4.05 4.06 4.07 4.08 4.09 4.10 4.11 4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 FITA. FITA. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  6. Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information. Fita.org. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  7. http://www.guardian.co.uk/world/2011/dec/27/andorra-financial-crisis-tax
  8. http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html
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  10. VAT LiveInternational VAT and GST rates | VAT Live. Tmf-vat.com. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  11. VAT LiveInternational VAT and GST rates | VAT Live. Tmf-vat.com. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  12. International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsuᠵᠠᠭᠪᠤᠷ:Dead link
  13. Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006). Nswbusinesschamber.com.au. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  14. GST in Australia. Gstaustralia.com.au (2000-07-01). 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  16. Taxes rates in Azerbaijan. Taxes.gov.az. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  18. Bahamas capital gains tax rates, and property income tax. Globalpropertyguide.com. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  19. Contributions Table. The National Insurance Board of The Commonwealth of The Bahamas (2010-05-11). 2011-12-22 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  21. Income Tax and Fiscal Incentives
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  24. Payroll taxes (dutch version). www.socialsecurity.fgov.be. 2013-04-08 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  27. Ministry of Finance | Royal Government of Bhutan. Mof.gov.bt. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  29. 29.0 29.1 29.2 29.3 http://fipa.gov.ba/FipaFiles/File/Publications/investment.pdf
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  36. Gaziano, Todd F.. Index of Economic Freedom. Heritage.org. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  39. Individual income tax rates, from Canada Revenue Agency official site: [1]. Quebec has a separate income tax system: [2]. Both indicate 2008 individual rates. Retrieved April 22, 2009.
  40. http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial
  41. http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html
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  46. Servicio de Impuestos Internos ((ᠢᠰᠫᠠᠨᠢ)). Sii.cl. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
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  50. http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/default.aspx
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  57. 57.0 57.1 http://www.worktrotter.dk/images/taxes2011.jpg
  58. This porcertage going to change after the application of the law 253-12 Ley 253-12 (PDF in Spanish)
  59. Income Tax law in Egypt. Incometax.gov.eg. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  61. Finland Ministry of Finance. 2013-08-26 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  63. Guyana Highlights 2013. Deloitte. 2013-05-17 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
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  66. [3]
  67. US displacing Japan as No 1 for highest corp taxes. Reuters (March 2012). 2013-05-17 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  68. Tax Rates in the Republic of Latvia. 2013-02-04 ᠍ ᠳᠦ ᠬᠠᠨᠳᠤᠭᠰᠠᠨ᠃
  69. Baltic Legal the law service in Baltic states Baltic Legal, 6 August 2012
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