Shalom Bulgaria

רשימת המדינות לפי שיעורי המס

מיסוי של חברות ויחידים

Меню


מס 2015

מדינה

מס חברות

(max) מס הכנסה

Afghanistan

20%

20% above $27,000

Albania

15%

23%

Alderney

10%

N/A

Algeria

19% for Goods production, activities of building, tourism and civil engineering and 25% for trade and services.

35%

Andorra

10%, 2% for international trade companies, 0% for holdings.

20%

Angola

35%

17%

Argentina

35%

35%

Armenia

20%

36%

Aruba

28%

58.95%

Australia

28.5%–30%

49%

Austria

25%

55%

Azerbaijan

20%

25%

Bahamas

0%

0%, but there is 8.8% social security tax for self-employed on the annual amount up to $33 800.

Bangladesh

35%

25%

Barbados

25%

38%

Bahrain

0%

0%

Belarus

18%

17%

Belgium

33.99%

64% (max of federal+local)

55% (federal) +0%-9% (local)

Benin

35%

35%

Bhutan

30%

25%

Bolivia

25%

25%

Bosnia and Herzegovina

10%

5% FBiH, 0–15% RS

Botswana

22%

25%

Brazil

34%

27.5%

Brunei

20%

0%

Bulgaria

10%

10%

Burkina Faso

27.5%

25%

Burundi

35%

35%

Cambodia

20%

20%

Cameroon

38.5%

35%

Canada

15% - 26% federal + 11-16% provincial

58.75% + Surcharge taxes (Varies) (15%-33% federal + 5%-25.75% provincial + 0–C$900 Health Premium + Surcharge Taxes)

Cape Verde

25%

27.5

Cayman Islands

0%

0%

Central African Republic

30%

50%

Chile

24% (on distributed profits, deductible from personal income taxes)

40%

China

25%

45%

Colombia

25%

33%

Costa Rica

30%

25%

Croatia

20%

40%

Cuba

30%

50%

Cyprus

12.5%

35%

Czech Republic

19%

22%

Denmark

22%

51.95% (2015)

Dominican Republic

27%

25%

Egypt

25%

20%

El Salvador

30%

30%

Estonia

0% (20% on distribution of profit)

20%

Finland

20%

61.96% (31.75% national

16.5-22.5% municipal

7.71% social security)

France

15% (profit < 38120€) - 33.00% (profit > 38120€)

49% (45% + 4% over 250,000 EUR)

Gabon

35%

35%

Gambia

31%

30%

Germany

29.65%

47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill)

Georgia

15%

20%

Gibraltar

10%

40%

Greece

58%, Year 1
29%, Year 2+

42%

Guatemala

25%

7%

Guyana

30%

33⅓%

Guernsey

0%

20%

Hong Kong

16.5%

15%

Hungary

9%

15%

Iceland

20%

46%

India

30%

34.6%

Indonesia

25%

30%

Iran

25%

35%

Ireland

12.5%

40%

Isle of Man

0%

20%

Israel

25%

50%

Italy

27.9% (24% + 3.9% municipal)

43% +4% (special added tax)

Jamaica

33.3% Large companies 25% Small Private companies

25% on income over J$592,800

Japan

32.11%

50% (40% national + 10% local)

Jersey

0%

20% up to £625,000, 1% above £625,000

Jordan

20%

14%

Kazakhstan

20%

10% (for residents), 15% (for non-residents)

Kenya

30%

30% citizens, 35% foreigners

Kuwait

15%

0%

South Korea

24.2%

38% + 11.4%

North Korea

25%

20%

Latvia

15%

24%

Lebanon

15%

20%

Liechtenstein

12.5%

17.82%

Lithuania

15%

15%

Luxembourg

29.22%

52.45% total: 40% + 12.45% social security charges

Macau

12%

12%

Macedonia

10%

10%

Malaysia

25%

26%

Maldives

8%-15%

15%

Malta

0-10% (35% pre rebate)

35%

Marshall Islands

N/A

12% on employees of resident companies

Mauritius

15%

15%

Mexico

30%

35%

Moldova

12%

18%

Monaco

33.33%

0%

Mongolia

10%

10%

Montenegro

9%

15%

Morocco

30%

38%

Nepal

20%

25%

Netherlands

20% on first €200.000 profit.

25% on €200.001+ profit

52%  reduction of deductions (arbeidskorting and general korting)

New Zealand

28%

33%

New Caledonia

30%

25% on local income of non-residents

40%

Nigeria

30%

24%

Norway

24%

46.9% (includes 8.2% pension contribution)

Oman

12%

0%

Pakistan

35%

35%

Palestine

15%

15%

Panama

25%

27%

Paraguay

10%

10%

Peru

30%

30%

Philippines

30%

32%

Poland

19% (15% for SME)

32% (or optional 19% flat rate for self-employed)

Portugal

23%

48%

Puerto Rico

20%

33.34%

Qatar

10%

0%

Romania

16% (3% revenue for micro-entities)

16% (+ 5.5% CASS + 10.5% CAS for self-employed )

Russia

20%

13%
(30% for non-residents)

San Marino

17%

50%

Sark

0%

0% - There are taxes on property and personal capital (max £6,500).

Saudi Arabia

20%

0% (foreigners)
Zakat 2.5% on capital assets (natives)

Senegal

25%

50%

Serbia

15%

25% (additional contributions for state health, pension and unemployment funds)

Singapore

17%

22%

Slovakia

22%

25%

Slovenia

19%

50%

South Africa

28%

45%

Spain

25%

49%

Sri Lanka

15% - 30%

15% (If annual income is more than 2.5m LKR)

Swaziland

27.5%

33%

Sweden

22%

59.7%

Switzerland

17.92%

13.2% (federal)

Syria

22%

15%

Taiwan

17%

45%

Tanzania

30%

30%

Thailand

20%

35%

Trinidad and Tobago

25%

25%

Tunisia

30%

35%

Turkey

20%

35%

Ukraine

18%

30% (base tax rate 20%)

United Arab Emirates

0%

0%

United Kingdom

20% 

45% (on income over £150,000)

United States

35% + 0-12% State/Local

39.6 - 52.9% = 39.6% (federal) + 0 - 13.3% (state)

Uruguay

25%

30%

Uzbekistan

8%

22%

Venezuela

34%

34%

Vietnam

20%

35%

British Virgin Islands

0%

0%

Yemen

20%

15%

Zambia

35%

30%

Reference to Wikipedia: >>>


menu

מס