- |
- |
- |
- |
22% (highest)
15% (lowest)
|
0% ₹ 0,00,000 - 2,50,000
5% ₹ 2,50,001 - 5,00,000
20% ₹ 5,00,001 - 10,00,000
Scheme I (with deductions)
0% ₹ 0 - 500,000
10% ₹ 500,001 - 750,000
15% ₹ 750,001 - 1,000,000
20% ₹ 1,000,001 - 1,250,000
25% ₹ 1,250,001 - 1,500,000
Scheme II (without deductions) |
30% ₹ 1,000,001 & +
Scheme I (with deductions)
30% ₹ 1,500,001 & +
Scheme II (without deductions)
4% cess and highest surcharge of 37% is applied on income tax. This makes the effective tax to 42.74% |
28%, 18%, 12%, 5%, 0% (varies by commodity; see GST rates in India) |
20% |
0% |
20% |
0% |
15% |
0% |
23% |
20%(standard rate) 6%(tourism services) |
26%(highest rate) 19%(lowest rate) |
0% |
35% |
19%(standard rate) 9%(basic items) |
34% |
4% |
6% |
0% |
10% |
0% |
10% |
4.5%(standard rate) 9.5%(banking services) 2.5%, 1% or 0%(reduced rates) |
30% |
0% |
17% |
10% |
0% |
0% |
0% |
0% |
25% |
0% |
0% |
15% |
30% for residents and 15% for non residents since 2021 |
9% |
35% |
21% |
18% |
22% |
22% |
20% |
25% |
7% |
59% |
1.5%(turnover tax) |
30%(standard rate) 26%(base entity rate) |
0% |
45% |
10%(standard rate) 0%(essential items) |
25% |
0% |
55% |
20%(standard rate) 13%(tourism services) 10%(basic items) |
20% |
14% |
25% |
18% |
13.6%(available to SMEs and applicable up to a taxable profit of €15000) 16.8%(general rate) |
0.0%(for monthly salaries up to €654) + social security charges |
36.2%(for monthly salaries above €25,200) + social security charges |
4%(reduced rate) 9%(intermediate rate) 18%(standard rate) |
0% |
0% |
0% + 8.8% social security tax |
12%(standard rate) |
0% |
0% |
0% |
5% |
33% |
0% |
25% |
15% |
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) |
25% |
38% |
17.5%(standard rate) 7.5%(hotel services) |
18% |
13% |
17% |
20%(standard rate) 10%(reduced rate) |
25% |
25% |
50% |
21%(standard rate) 12%(restaurants) 6%(essential and selected goods) |
N/A |
0% |
25% |
13% |
35% |
10% |
35% |
18% |
0% |
0% |
0% |
0% |
26% |
0% |
25% |
N/A |
29% |
0% |
25% |
13% |
10% |
10% |
10% |
17% |
22% |
0% |
25% |
14% |
15% |
0% |
28% |
17%, 18%, 19%(state tax rate) 0% to 300%(federal tax rate) |
20% |
0% |
0% |
N/A |
10%(+ 5% on distribution of profit) |
10% |
10% + 18% social security fund tax |
20%(9 percent on hotel and camping accommodation) |
28% |
0% |
25% |
18% |
35% |
0% |
35% |
18% |
20% |
0% |
20% |
10% |
32% |
10% |
35% |
19% |
26.5-31%(higher rate) 9-13%(lower rate) |
19%(15% federal + 4% in Nunavut) to 27.53%(12.53% federal + 15% in Quebec) |
44.5%(33% federal + 11.5% in Nunavut) to 54%(33% federal + 21% in Nova Scotia) |
5%(5% federal tax in Alberta) to 15%(5% federal tax + 10% provincial tax in New Brunswick) 0% |
25% |
17% |
28% |
15% |
0% |
0% |
0% |
0% |
30% |
N/A |
50% |
19% |
N/A |
N/A |
N/A |
N/A |
27% |
0%(for monthly taxable incomes not over US$950) |
35%(for monthly taxable incomes over US$8400) |
19% |
25%(standard rate) 15%(concession rate for high-tech companies) |
0% |
45% |
13%(standard rate) 9%(energy, books, transportation, etc.) 6%(other services) 0%(goods and services for export) |
31% |
0% |
35%(non-labor income) 39%(labor income) |
19%(standard rate) 5% or 0%(reduced rates) |
N/A |
N/A |
N/A |
N/A |
30%(highest rate) 20%(lowest rate) |
19% |
30% |
15% 0% |
35% |
0% |
40% |
20%(highest rate) 5%(lowest rate) |
30% |
N/A |
N/A |
19% |
30% |
0% |
25% |
13%(standard rate) 4%(private healthcare and plane tickets) 2%(medicines and private education) 1%(essential foods and agriculture) |
18%(for profits over 3 million kn) 12%(for profits not over 3 million kn) |
12% |
40% |
25%(standard rate) 13%(certain essential groceries) |
30% |
15% |
50% |
20%(highest rate) 2.5%(lowest rate) |
22% |
10% |
47% |
6%, 7% or 9% |
13% |
0% |
35% |
19%(standard rate) 5% or 0%(reduced rates) |
19% |
20.1%(15% deductible tax + 45% medicare and social security if an employee, 22.5% if self-employed) |
45.7%(peaks for employee real raw year income $90,000) 39%(for real raw year income of $450,000) |
21%(standard rate) 15% or 10%(reduced rates) |
22-25% (depending on business) |
39.8596%(34.63% for unemployed; first DKK46,000 / US$7,245 / €6,172 per year is deductible) |
56% |
25% |
N/A |
N/A |
N/A |
N/A |
25% |
0% |
35% |
15% |
27% |
0% |
25% |
18% |
N/A |
N/A |
N/A |
N/A |
25% |
0% |
35% |
12%(standard rate) 15%(luxury goods) 0%(exports) |
22.5%(on taxable corporate profits) (+ 5% on distribution of profit) |
0% |
23% |
14%(standard rate) 10%(professional services) 0%(exports) |
30% |
0% |
30% |
13% |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
20% (14% on regular dividends) |
20% (+ 33% social tax) (0% on dividends) (7% on regular dividends) |
20% (+ 33% social tax) (0% on dividends) (7% on regular dividends) |
20%(standard rate) 9%(reduced rate) 0% |
28% |
33% |
33% |
15% |
N/A |
N/A |
N/A |
N/A |
26% |
0% |
26% |
0% |
N/A |
N/A |
N/A |
N/A |
20% |
0% |
20% |
9% |
20% |
0% + 8.40% social security tax |
66.75% in Halsua for the members of the Orthodox Church of Finland(31.25% national tax rate + 23.5% municipal tax + 9.9% social security tax + 2.1% church tax) |
24%(standard rate) 14%(food and fodder) 10%(medicines and public transport) |
26.5%(on profits over €38,120) 15%(not over €38,120) |
0% |
49%(45% + 4% tax on high incomes, or incomes over €500,000) |
20%(standard rate) 10%(restaurants, transportation and tourism services) 5.5%(utilities) 2.1%(press) |
35% |
5% |
35% |
18% |
31% |
0% |
30% |
N/A |
30% |
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%(reduced rate) |
0%(15% on distribution of profit) |
20%(5% on dividend, interest and royalty) |
20%(5% on dividend, interest and royalty) |
18% |
N/A |
N/A |
N/A |
3% |
10% |
17% |
40% |
0% |
28%(+ 28% paid in advance & returned after 1 year + 10% on distribution of profit) |
9%(zero tax for annual income under €8633,33) |
44% |
24%(standard rate) 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. |
N/A |
N/A |
N/A |
N/A |
25% |
5% |
7% |
12% |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
30% |
28% on Annual Salary Less Than $1,560,000 GYD. |
40% on Annual Salary Above $1,560,000 GYD. |
14%(standard rate) 0%(reduced rate) |
0% |
0% |
20% |
0% |
30% |
0% |
30% |
10% |
N/A |
N/A |
N/A |
N/A |
16.5%(on profits over HK$2 million) 8.25%(on profits not over HK$2 million) |
0% |
15% |
0% 0% |
9% |
15% |
15% |
27%(standard rate) 18%(reduced rate) 5%(milk, egg, pork, chicken meat, internet service, restaurant services, medicines and books) |
20% |
0%(On income up to 152.807 ISK) |
46% |
24%(standard rate) 11%(reduced rate) |
25% |
5% |
30% |
10% |
25% |
0% |
35% |
9%(highest rate) 0%(reduced rate) |
15% |
3% |
15% |
0-300% |
13% |
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) 9%–13.5%(services) 0%(certain items of food) |
0% |
10% |
20% |
20%(standard rate) 5%(home renovations) |
23% |
0% (for monthly income under 6,330₪) |
50% |
17%(standard rate) 0%(fruits, vegetables and public transport) |
27.9%(24% + 3.9%(municipal)) |
from 23%(first €8,500 per year is deductible) to 43% |
47%(43% income tax + 4% special added tax) |
22%(standard rate) 10%(reduced rate) 10%(reduced rate) 4%(food and books) |
N/A |
N/A |
N/A |
N/A |
33.3%(standard rate) 25%(reduced rate for small companies) |
0% |
25%(on income over J$1,500,000) |
20%(services) 16.5%(goods) |
30% |
15.105%(5.105% national + 10% local) |
55.945%(45.945% national + 10% local) |
10%(standard rate) 8%(groceries and takeout food) |
0% |
0% |
20% |
5% |
20% |
0% |
25% |
16% |
20% |
10% |
10%(for residents) 15%(for non-residents) |
0.13 0% |
30% |
10% |
30%(for citizens) 35%(for non-citizens) |
16%(standard rate) 12%(electricity and fuel) 0%(food) |
N/A |
N/A |
N/A |
N/A |
10%(highest rate) 0%(lowest rate) |
0% |
10% |
18%(standard rate) 8%(basic items) |
0% |
0% |
0% |
0% |
25% |
0% |
20% |
4%(highest rate) 2%(lowest rate) |
24% |
6% + 1.8% |
42% + 11.4% |
10% |
10% |
10% |
10% |
12%(standard rate) 5%(highest rate) 1%(lowest rate) |
N/A |
N/A |
N/A |
N/A |
0%(20% on distribution of profit) |
20% |
31% |
21% |
17% |
2% |
25% |
11% |
N/A |
N/A |
N/A |
N/A |
25% |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
13% |
3% |
24% |
7.7%(standard rate) 3.8%(lodging services) 2.5%(reduced rate) |
15% |
31% |
43% |
0.21 9% (Publications, accommodation services etc.) 5% (Medicine, newspapers and magazines etc.) 0% (Certain goods and services) |
28.69%(17% income tax + 1.19% unemployment fund contribution + 6.0-10.5% municipal trade tax |
8% |
45.78%(42% + 3.78% unemployment fund surcharge) |
17%(standard rate) 3%(reduced rate) |
12% |
0% |
12% |
0% |
N/A |
N/A |
N/A |
N/A |
5%(available to licensed companies in the International Business Centre of Madeira). 13%(available to SMEs and applicable up to a taxable profit of €15000) 20%(general rate) |
0,0%(for monthly salaries up to €659) + social security charges |
45.1%(for monthly salaries above €25,275) + social security charges |
5%(reduced rate) 12%(intermediate rate) 22%(standard rate) |
N/A |
N/A |
N/A |
N/A |
24%(highest rate) 18%(lowest rate) |
0% |
28% + 11% for EPF + 1.2% for SOCSO |
10%(standard rate for goods) 7%(services) 5%(reduced rate for goods) |
15%(highest rate) 8%(lowest rate) |
0% |
15%(0% for expatriates) |
6% 0% |
N/A |
N/A |
N/A |
N/A |
35% (unless eligible for 30% rebate) |
N/A |
N/A |
18%(7% and 5% for certain goods and services) |
N/A |
0% |
12% |
4%(highest rate) 2%(lowest rate) |
N/A |
N/A |
N/A |
N/A |
15% |
10% |
15% |
15% |
30% |
2% |
35% + reduction of deductions (topes) |
16% |
12% |
12% |
12%(+ 24% for social security) |
20%(standard rate) 10%(HoReCa) |
28% |
0% |
0% |
19.6%(highest rate) 5.5%(lowest rate) 0% |
10% |
10% |
10% |
10% |
9% |
9%(first €720) |
12.65%(11% national tax + 15% municipality surtax on income tax) |
0.21 7% (essential goods - basic foodstufs, water, pharmaceuticals, books, tourism services, etc.) 0% (postal services, education, social security services, healthcare, insurance, etc.) |
N/A |
N/A |
N/A |
N/A |
31%(highest rate) 10%(lowest rate) |
0% |
38% |
20%(standard rate) 14%, 10%, 7%(reduced rates) |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
32% |
0% |
37% |
15% |
N/A |
N/A |
N/A |
N/A |
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 |
36% (Including 20% additional tax) |
13%(standard rate) 288%(for imported vehicles) 0% 0% |
25%(on profits over €245,001) 15%(not over €245,000) |
36.55%(first €21,103 per year is deductible) |
49.50% + reduction of deductions (arbeidskorting and general korting) |
21%(standard rate) 9%(essential and selected goods) |
28% |
11% |
39% |
15% |
30% |
0% |
40% 25%(on local income of non-residents) |
N/A 0% |
N/A |
N/A |
N/A |
N/A |
30% |
N/A |
N/A |
7% |
30% |
7% |
24% |
8% |
N/A |
N/A |
N/A |
13% |
N/A |
N/A |
N/A |
N/A |
10% |
10% |
18% |
18%(standard rate) 5%(reduced rate) |
23% |
0% |
46.4%(22% + 8.2% social security contribution + bracket tax (from 1.8% to 16.2%) minus deductions) |
25%(standard rate) 15%(food and drink in shops) 10%(transportation, cinema and hotel services) |
15% |
0% |
0% |
5% |
29% |
5% |
35% |
17%(standard rate) 0%(basic food items) |
N/A |
N/A |
N/A |
N/A |
15% |
5% |
15% |
15% |
25% |
0% |
27% |
7%(standard rate) 15%(tobacco) 10%(alcohol and hotels) 5%(essential goods) |
N/A |
N/A |
N/A |
N/A |
10% |
8% |
10% |
10% |
30% |
0% |
30% |
16%(standard rate) + 2%(municipal promotional tax) + 0–118%(impuesto selectivo al consumo: liquor, cigarettes, etc.) |
30% |
0% |
35% |
12%(standard rate) 0%(reduced rate) |
N/A |
0% |
0% |
N/A |
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) |
17% (minus varying deduction) |
32%(or optional 19% flat rate for self-employed) |
23%(standard rate) 8% or 5%(reduced rates) |
21%(in mainland) |
15% |
48% + 11% social security |
23%(standard rate) 13% or 6%(standard rate) |
20% |
0%(16% proposed) |
33% |
12% |
10% |
0% |
0% |
0% |
20% |
13% |
15% (for those earning more than 5 mil. roubles a year) 35% for non-residents |
20%(standard rate) 10%(books, certain items of food and children goods) 0%(house or flat) |
30% |
0% |
30% |
18% |
33% |
0% |
0% |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
17% |
12% |
50% |
0%(standard rate) 17%(imported goods) |
N/A |
N/A |
N/A |
N/A |
0% |
0% |
0%(Note: There are taxes on property and personal capital, maximum at £6,500.) |
0% |
15% |
0% |
0% |
15% |
25% |
0% |
50% |
20% |
15% |
10% |
25%(additional contributions for state health, pension and unemployment funds) |
20%(standard rate) 10% or 0%(reduced rates) |
33% |
15% |
15% |
15% |
N/A |
N/A |
N/A |
N/A |
17% |
0% |
22%(+ 20% tax on pension) |
7% |
N/A |
N/A |
N/A |
N/A |
21%(on profits over €100,000) 15%(profits under €100,000) |
21% |
25% |
20%(standard rate) 10%(books and medicines) |
19% |
16% |
50% |
22%(standard rate) or 9.5%(food, building and renovation, transport, tickets, media) or 5%(books, newspaper) |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
28% |
0%(below threshold) |
45% |
15% |
N/A |
N/A |
N/A |
N/A |
25%(in mainland) 4%(in Canary Islands) |
19% |
54%(in Valencian Community) 52%(in Navarre) 47%(estatal without regional) |
21%(standard rate) 10% or 4%(reduced rates) |
30%(highest rate) 15%(lowest rate) |
0% |
15%(if annual income is more than LKR 2.5 million) |
12%(standard rate) 8% or 0%(reduced rates) |
N/A |
N/A |
N/A |
N/A |
36% |
8%(first SRD2,646 per year is deductible) |
38% |
N/A |
21% |
32%(first US$1,930 per year is deductible) |
52%(32% average municipality income tax + 20% state income tax) |
25%(standard rate) 12% or 6%(reduced rate) |
18% |
0% |
11.5%(federal) + 37.2%(canton) + ~0-15%(municipal) |
7.7%(standard rate) 3.8% or 2.5%(reduced rates) 0% |
22% |
5% |
15% |
N/A |
20% |
5% |
40% |
5% |
13% 25%(non-residents) |
5% |
13% 25%(non-residents) |
18% 0% |
30% |
15% |
30% |
18% |
20% |
0% |
35% |
7% |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
30% |
0% |
30% |
13% |
30% |
0% |
35% |
18%(standard rate) 12% or 6%(reduced rate) |
22% |
15% |
40% |
18%(standard rate) 8%(clothing) 1%(certain food items) |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
30% |
N/A |
N/A |
18% |
18% |
0% |
18%(common rate) 20%(some activities) |
20%(standard rate) 7% or 0%(reduced rates) |
0% |
0% |
0% |
5% |
19% |
32% (20% Income Tax + 12% Class I NI) (0% Income Tax on first £12,570) |
54% (40% Income Tax for £50,271 to £150,000 + 12% Class I NI for £797 to £4189 pm + 2% Class I NI for over £4189 pm) 59%(over £150,000) |
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) |
24.6% + 0–12% W-2 // 30.5% + 0-12% 1099(state/local) |
10%(federal) + 0%(state) + 0%–3%(local)(federal standard deduction of 12.000 USD for most) |
51.6% in Portland, Oregon(37% federal tax + 9.9% state tax + 4.7% city tax) |
11.5%(highest prevailing marginal state and local sales tax rate) 0%(lowest prevailing marginal rate) 0% |
25% |
0% |
30% |
22%(standard rate) 11%(lowest rate) 0%(extent) |
12%(standard rate) 20%(banks and mobile communication operators) |
12% |
12% |
20%(highest rate) 0%(lowest rate) |
N/A |
N/A |
N/A |
N/A |
34% |
6%(0% under certain income, defined every year) |
34% |
16%(standard rate) 8%(reduced rate) |
20% |
5% |
35% |
10% |
0% |
0% |
0% |
N/A |
10% |
N/A |
N/A |
N/A |
20% |
10% |
15% |
2% |
35% |
10% |
30% |
16% |
25% |
0% |
45% |
15%(standard rate) 0%(on selected items) |