| |
| 국제법 연구자료 ㅡ 국가별 세율 2018년 Corporate tax, Individual tax, VAT, GST, Sales tax |
|
| 작성자 |
관리자  |
작성일 |
2018-01-05 09:09:08 |
|
| 홈페이지 |
|
첨부파일 |
첨부파일 없음 |
|
|
|
|
여러 해외정보들 중에서 일반인과 기업이 필요로 하는 국제법 관련 정보를 신속하게 제공하는 것이 저희의 목적입니다.
본 자료는 국제법률연구원 International Legal Research Institute이 조사하여 제공합니다.
2018년 전세계 국가별 법인세, 개인(최저, 최대)세율, 부가가치세, 일반세, 상품 및 서비스세, 판매세 비교.
국가명은 ABC 순 Country names listed in ABA order
국가명 Country / 법인세 Corporate tax / 개인세 최저 Individual (min) / 개인세 최고 Individual (max) / 부가세 VAT or 서비스세 GST or 판매세 Sales tax(also see VAT rates) / 추가사항 Further reading
Afghanistan 20% 0% 20% 0% Taxation in Afghanistan
Albania 15% 0% 23% 6% (tourism services)[7]
20% (others)[8] Taxation in Albania
Algeria 19%–26%[9] 0%[10] 35%[10] 7% (basic items)[11]
17% (others)[11] Taxation in Algeria
American Samoa 15%-44%[12][13] 4%[14][13] 6%[13] 0%[15][13] Taxation in American Samoa
Andorra 10%[16] 10%[17] 10%[17] 0%, 1% or 2.5% (reduced rates)
4.5% (standard rate)
9.5% (banking services)[18] Taxation in Andorra
Angola 30%[19] 0%[19] 17%[19] 10%[19] Taxation in Angola
Anguilla 0%[20] 0%[20] 0%[20] 0%[20] Taxation in Anguilla
Argentina 35%[21] 9%[21] 35%[21] 21%[21] Taxation in Argentina
Armenia 20%[22] 24.4%[22] 36%[22] 20%[22] Taxation in Armenia
Aruba 25%[23] 7%[23] 58.95%[23] 1.5% (turnover tax)[23] Taxation in Aruba
Australia 28.5%–30%[24][Note 1] 0%[24] 49%[25][Note 2] 0% (essential items)
10% (others)[24] Taxation in Australia
Austria 25%[26] 0%[26] 55%[26] 10% (basic items)
13% (tourism services)
20% (others)[26] Taxation in Austria
Azerbaijan 20%[27] 14%[27] 25%[27] 18%[27] Taxation in Azerbaijan
Bahamas[28] 0%[29] 0% 0% (8.8% social security tax) 0%-7.5%[30] Taxation in Bahamas
Bangladesh[31] 35%[32] 0% 25% 15%[8] Taxation in Bangladesh
Barbados[33] 25% 25% 38% 17.5%[8] (hotel accommodation 7.5%) Taxation in Barbados
Bahrain 0%[34] 0% 0% 5% Taxation in Bahrain
Belarus[35] 18% 13% 17% 20%[8] or 10% Taxation in Belarus
Belgium[31] 33.99%[36] 25% 64% (max of federal+local) 55% (federal) + 0%-9% (local) 21%[8] - 12% (restaurants) - 6% (essential and selected goods) Taxation in Belgium
Belize N/A 0% 25% 12.5% Taxation in Belize
Benin[citation needed] 35% 10% 35% 18%[8] Taxation in Benin
Bermuda N/A N/A N/A N/A Taxation in Bermuda
Bhutan 30% 0% 25%[37] N/A Taxation in Bhutan
Bolivia 25% 0% 25% 13%[8] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
Bosnia and Herzegovina 10%[38] N/A 5% FBiH, 0–15% RS[38] 17% FBiH and RS[8][38] Taxation in Bosnia and Herzegovina
Botswana 22% 0% 25% 12% Taxation in Botswana
Brazil[31] 34% 0% [39] 27.5% 17% to 25% [40] Taxation in Brazil
Brunei 20% 0% 0% N/A[8] Taxation in Brunei
Bulgaria 10% 10% 10% 20%[8] Taxation in Bulgaria
Burkina Faso 27.5% 0% 25% 18%[8] Taxation in Burkina Faso
Burundi[41] 35% 0% 35% 18%[8] Taxation in Burundi
Cambodia 20% 0% 20% 10%[8] Taxation in Cambodia
Cameroon[35] 31.5% 10% 35% 19.25% Taxation in Cameroon
Canada 15%[42] 19% (15% fed + (4%-11% provincial))[43] (0% on the first $11,474 of income) [44] 58.75% (33% fed + (11.5%-25.75%[45] provincial))[46] 5% (federal GST) + 0%-15% (provincial taxes)[47] Taxation in Canada
Cape Verde 25% 16.5 27.5 15%[8] Taxation in Cape Verde
Cayman Islands 0%[48] 0%[48] 0%[48] 0%[48][49][Note 3] Taxation in the Cayman Islands
Central African Republic 30%[50] N/A 50%[50] 19%[8] Taxation in the Central African Republic
Chad N/A N/A N/A N/A Taxation in Chad
Chile[51] 24%[52] (on distributed profits, deductible from personal income taxes[53][54]) 0% 40% 19%[8] Taxation in Chile
China[31] 25% 0% 45%[55][56] 17% with many exceptions[8] Taxation in China
Colombia[35] 34% + 0%-6% Surtax for 2017, 33% + 0%-4% Surtax for 2018, and then 33% [57] 0% [58] 33% for labor income, and 35% for non-labor income[59] 19%[8] (5% or 0%) Taxation in Colombia
Comoros N/A N/A N/A N/A Taxation in Comoros
Cook Islands N/A N/A N/A N/A Taxation in Cook Islands
Democratic Republic of the Congo N/A N/A N/A N/A Taxation in the Democratic Republic of the Congo
Congo N/A N/A N/A N/A Taxation in the Republic of the Congo
Costa Rica 30% 0% 25% 13%[60] Taxation in Costa Rica
Croatia[35] 12% for less than 3 mil kn, 18% for more 12% 40% 25%[61] (0% on books and some foods) Taxation in Croatia
Cuba[62] 30% 15% 50% 2.5% to 20%[8] Taxation in Cuba
Curaçao N/A N/A N/A N/A Taxation in Curaçao
Cyprus[31] 12.5% 0% 35% 19%[8] (5% or 0% for certain goods) Taxation in Cyprus
Czech Republic[63][64] 19%[36] 15% (minus 24,840 CZK per year) 22% 21%[65] (15% or 10% for certain goods) Taxation in the Czech Republic
Denmark[66] 22% 29.68% (2015)[67] (first USD $7,760 pro anno is deductible) 55.794% (8% + 51.95% of remainder (2017))[67] 25% Taxation in Denmark
Djibouti N/A N/A N/A N/A Taxation in Djibouti
Dominica N/A N/A N/A N/A Taxation in Dominica
Dominican Republic 27% 0% 25% 18% Taxation in Dominican Republic
Timor-Leste N/A N/A N/A N/A Taxation in East Timor
Ecuador 24% 0% 35% 12% (standard), 15% (luxury goods), 0% (exports) Taxation in Ecuador
Egypt[68] 22.5% 0% (Up to 7.2K EGP per year) 22.5% (more than 200K EGP per year) 14% (standard), 10% (professional services), 0% (exports) Taxation in Egypt
El Salvador 30% 0% 30% 13% Taxation in El Salvador
Equatorial Guinea N/A N/A N/A N/A Taxation in Equatorial Guinea
Eritrea N/A N/A N/A N/A Taxation in Eritrea
Estonia[31] 0% (20% on distribution of profit) 20% (0% on dividents to residents) 20% 20% or 9% Taxation in Estonia
Ethiopia N/A N/A N/A N/A Taxation in Ethiopia
Falkland Islands 26% 0% 26% 0% Taxation in Falkland islands
F.S. Micronesia N/A N/A N/A N/A Taxation in Micronesia
Fiji N/A N/A N/A N/A Taxation in Fiji
Finland 20%[69] 7.71%
(7.71% social security,[70] no national[71] or municipal[72] taxes for income no more than 2 930 €)
61.96% (31.75% national[71]
16.5-22.5% municipal[73]
7.71% social security[70])
24%
14% (food and fodder)
10% (e.g. medicines, public transport) Taxation in Finland
France 15% (profit < €38120) - 33.00% (profit > €38120) 0% up to €9700 45% (+ tax on high incomes: 4% over €500,000)[74] 20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press) Taxation in France
Gabon 35% 5% 35% 18% Taxation in Gabon
Gambia 31% 0% 30% N/A Taxation in Gambia
Germany 29.65%[32] 14% (first €8,354 pro anno is deductible) 47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill) 19% or 7% (e.g. food) Taxation in Germany
Georgia[35] 15% 5% 20% 18% Taxation in Georgia
Ghana N/A N/A N/A N/A Taxation in Ghana
Gibraltar 10% 17% 40% 0% Taxation in Gibraltar
Greece 29% (+29% paid in advance & returned after 1 year) 22%
(€1,900 tax deducted if income <€21,000) 45% 24%,[8] 13% (Health, Tourism), and 6% (Theater tickets, books, medicine). For some islands away from the mainland the rates are 17%, 9% and 4%. Taxation in Greece
Grenada N/A N/A N/A N/A Taxation in Grenada
Guatemala[35] 25% 5% 7% 12% Taxation in Guatemala
Guinea N/A N/A N/A N/A Taxation in Guinea
Guinea-Bissau N/A N/A N/A N/A Taxation in Guinea-Bissau
Guyana[75] 30% N/A 33⅓% 16% or 0% Taxation in Guyana
Guernsey 0%[76] 0% 20% 0% [77]} Taxation in Guernsey
Haiti N/A N/A N/A N/A Taxation in Haiti
Honduras N/A N/A N/A N/A Taxation in Honduras
Hong Kong[78] 16.5%[79] 0% 15% 0%. The idea to levy GST was proposed and dropped in 2006. Taxation in Hong Kong
Hungary 9% 46.15% (17.8% social contribution tax, occasional training contribution 2.4%, 5.7% healthcare, social security 8.1%, income tax 12.15%, ) 46.15% (17.8% social contribution tax, occasional training contribution 2.4%, 5.7% healthcare, social security 8.1%, income tax 12.15%, ) 27%, 18% (milk, egg, pork, chicken meat, internet service, restaurant services), 5% (medicines, books) Taxation in Hungary
Iceland[35] 20% 0% 46% 24% or 11% Taxation in Iceland
India 8%[80] 0% 34.6%[81] 18%. 28%, 18%, 12%, 5%, 0%. GST rates in India. [82] [83] Taxation in India
Indonesia 25% 5% 30% 10% Taxation in Indonesia
Iran 25% 0% 35% 0%-9% - depending on item Taxation in Iran
Iraq N/A N/A N/A N/A Taxation in Iraq
Ireland 12.5% 20% (first €1,650 pro anno is deductible) 52% (40% Income Tax + 12% social insurance contributions on income above €70,000, 9% social security contributions between €18,000 and €70,000) 23% Goods
9%-13.5% Services
0% certain items of food Taxation in Ireland
Isle of Man 0% 10% 20% 20%, 5% on Home Renovations Taxation in Isle of Man
Israel
Annual profit >10B ILS: 6%. Annual profit <10B ILS: 7.5% - 24%.[84]
11.5% 50% 17% on all the products and services (except for vegetables and fruits). Taxation in Israel
Italy 27.9% (24% + 3.9% municipal) 23%- 0% on the first 8.500 euro income 43% +4% (special added tax) 22% or 10% or 4% (food, books) Taxation in Italy
Ivory Coast N/A N/A N/A N/A Taxation in Ivory Coast
Jamaica 33.3% Large companies 25% Small Private companies 0% 25% on income over J$1,500,000 GCT 16.5%, SCT varies up to 20% Taxation in Jamaica
Japan[85] 32.11%[86] 15.105% (5.105% national + 10% local) 55.945% (45.945% national + 10% local) 8% (consumption) To go up to 10% in October 2019 Taxation in Japan
Jersey[31] 0% 0% 20% [87] 5%[88] Taxation in Jersey
Jordan[35] 20% 0% 14% 16% (GST) Taxation in Jordan
Kazakhstan[35] 20%[32][2] 10% 10% (for residents), 15% (for non-residents) 12% Taxation in Kazakhstan
Kenya 30%[32] 10% 30% citizens, 35% foreigners 16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax Taxation in Kenya
Kiribati N/A N/A N/A N/A Taxation in Kiribati
Kuwait 0% 0% 0% 0% Taxation in Kuwait
South Korea[35] 24.2%[32] 6% + 1.8%[89] 42%[90] + 11.4%[89] 10% Taxation in South Korea
North Korea[91] 25% 0% 20% 2% to 4% Taxation in North Korea
Kyrgyzstan N/A N/A N/A N/A Taxation in Kyrgyzstan
Laos N/A N/A N/A N/A Taxation in Laos
Latvia 0% / 20% (flat tax rate) [92] 23% (flat tax rate)[93] 23% 21%[94] Taxation in Latvia
Lebanon[35] 15% 2% 20% 10% Taxation in Lebanon
Lesotho N/A N/A N/A N/A Taxation in Lesotho
Liberia N/A N/A N/A N/A Taxation in Liberia
Libya N/A N/A N/A N/A Taxation in Libya
Liechtenstein[95][96] 12.5% 1.2% 17.82% 2.5%-8.0%, (lodging services 3.8%)[97] Taxation in Liechtenstein
Lithuania[citation needed] 33.75%[98] 0% 15% 21% Taxation in Lithuania
Luxembourg 29.22% 6% 52.45% total: 40%[99] + 12.45% social security charges[100] 17% Taxation in Luxembourg
Macau[31] 12% 0% 12% 0% [101] Taxation in Macau
Macedonia[31] 10% 10% (flat tax rate) 10% 18% or 5% Taxation in Macedonia
Madagascar N/A N/A N/A N/A Taxation in Madagascar
Malawi N/A N/A N/A N/A Taxation in Malawi
Malaysia[31] 18-24% 0% 28%. On top of that, additional 11% for Employees Provident Fund,[102] from Employee, 12%-13% from Employer;[103] Additional 1.2% for SOCSO[104] from Employee, and 1.4% from Employer 6% GST [105] Taxation in Malaysia
Maldives[106] 8%-15%[107] 0% 15% 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[108] Taxation in Maldives
Mali N/A N/A N/A N/A Taxation in Mali
Malta 0-10% (35%[32] pre rebate) 0% 35% 18% Taxation in Malta
Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[109] 2-4% Taxation in Marshall Islands
Mauritania N/A N/A N/A N/A Taxation in Mauritania
Mauritius 15% 15% (flat tax rate) 15% 15% Taxation in Mauritius
Mexico[31] 30%[110] 1.92% 35% 16% Taxation in Mexico
Moldova[31] 12% 7% 18% 20% Taxation in Moldova
Monaco 33.33% 0%[111] 0% 19.6%-5.5%[112] Taxation in Monaco
Mongolia 10% 10% 10% 10% Taxation in Mongolia
Montenegro 9%[113][114] 9% (first EUR 720)[114] 15%[114] 19%[114] Taxation in Montenegro
Montserrat N/A N/A N/A N/A Taxation in Montserrat
Morocco 10%-31%[32][115] 0% 7%-20%[115] N/A Taxation in Morocco
Mozambique N/A N/A N/A N/A Taxation in Mozambique
Myanmar N/A N/A N/A N/A Taxation in Myanmar
Namibia N/A N/A N/A N/A Taxation in Naminia
Nauru N/A N/A N/A N/A Taxation in Nauru
Nepal 20% 15%, 1% Social Security Tax Mandatory 25%[116] 13%[117] Taxation in Nepal
Netherlands 20% on first €250,000 profit.
25% on €250,001+ profit
36.55% (first €2,103 pro anno is deductible) 51.95% [118] + reduction of deductions (arbeidskorting and general korting) 21% (6% for essential and selected goods) Taxation in the Netherlands
New Zealand 28% 10.5%[119] 33%[120] 15% GST Taxation in New Zealand
New Caledonia[121] 30% 0% 25% on local income of non-residents
40%[122]
N/A Taxation in New Caledonia
Nicaragua N/A N/A N/A N/A Taxation in Nicaragua
Niger N/A N/A N/A N/A Taxation in Niger
Nigeria 30% 7% 24% 5% Taxation in Nigeria
Niue N/A N/A N/A N/A Taxation in Niue
Norfolk Island N/A N/A N/A N/A Taxation in Norfolk Island
Norway[123] 24%[124] 0% 46.9%[125] (includes 8.2% pension contribution) 25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms) Taxation in Norway
Oman 15%[126][127] 0% 0% 5% Taxation in Oman
Pakistan 35% 7.5% 35% 0% or 17% (basic food items) Taxation in Pakistan
Palau N/A N/A N/A N/A Taxation in Palau
Palestine 15% 5% 15% 14.5% (VAT) Taxation in Palestine
Panama 25% 0% 27% 7% (except for: essential goods 0%, alcohol and hotels 10%, tobacco 15%) Taxation in Panama
Papua New Guinea N/A N/A N/A N/A Taxation in Papua New Guinea
Paraguay 10% 8% 10% 10% Taxation in Paraguay
Peru[35] 30% 0% 30% 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Taxation in Peru
Philippines 30% 5% 32% 12% or 7% or 0%
(in some cases, foreign investors are zero-rated)
Taxation in Philippines
Pitcairn Islands N/A N/A N/A N/A Taxation in Pitcairn Islands
Poland[36] 19% (15% for SME)[36] 0% 32% (or optional 19% flat rate for self-employed) 23% or 8% or 5% Taxation in Poland
Portugal[31] 23% 14.5% 48% 23%, 13%, 6%
Madeira, Açores: 15%, 9%, 4%
Taxation in Portugal
Puerto Rico 20%[128] 0% (16% Proposed from March 2015) 33.34% 11.5% Taxation in Puerto Rico
Qatar[31] 10% 0% 0% 0% Taxation in Qatar
Romania 16% (1% revenue for micro-entities[129]) 10% (flat tax rate)[130] 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 x12 months for the self-employed persons, ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over 22800 RON for the whole year)[131] 19% or 9% (food, medicines, books, newspapers, hotel ...), or 5%[35] Taxation in Romania
Russia
20%.
13% (flat).
47% (35% for non-residents; 13% - standard income tax; insurance deductions: 26% - pension fund charges, 2.9% - social security charges (1.8% - for non-citizens), 5.1% - medicare; totaling: 34% + 13% = 47%).
18% or 10% (books, certain items of food, children goods; for several types of purchase such as house or flat freeing of this tax is possible).
Taxation in Russia
Rwanda N/A N/A N/A N/A Taxation in Rwanda
Saint Kitts and Nevis N/A N/A N/A N/A Taxation in Saint Kitts and Nevis
Saint Lucia N/A N/A N/A N/A Taxation in Saint Lucia
Saint Pierre and Miquelon N/A N/A N/A N/A Taxation in Saint Pierre and Miquelon
Saint Vincent and the Grenadines N/A N/A N/A N/A Taxation in Saint Vincent and the Grenadines
Samoa N/A N/A N/A N/A Taxation in Samoa
San Marino 17% 12% 50% 17% on imported goods. There is no VAT registration inside San Marino. Taxation in San Marino
São Tomé and Príncipe N/A N/A N/A N/A Taxation in São Tomé and Príncipe
Sark 0% 0% 0% - There are taxes on property and personal capital (max £6,500). 0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island. Taxation in Sark
Saudi Arabia
20%.
0% (foreigners) Zakat 2.5% on capital assets (natives).
0% (foreigners) Zakat 2.5% on capital assets (natives).
5%.
Taxation in Saudi Arabia
Senegal 25% 0% 50% 20% Taxation in Senegal
Serbia 15% 10% 25% (additional contributions for state health, pension and unemployment funds)[137] 20%[138] or 8% or 0% (reduced rates are for certain goods)
Taxation in Serbia
Seychelles N/A N/A N/A N/A Taxation in Seychelles
Sierra Leone N/A N/A N/A N/A Taxation in Sierra Leone
Singapore 17% 0% 22% 7% (GST) Taxation in Singapore
Sint Maarten N/A N/A N/A N/A Taxation in Sint Maarten
Slovakia 22% 0% 25% 20%[citation needed] 10% on medication and books Taxation in Slovakia
Slovenia 19% 16% 50% 22% or 9.5% Taxation in Slovenia
Solomon Islands N/A N/A N/A N/A Taxation in Solomon Islands
Somalia N/A N/A N/A N/A Taxation in Somalia
South Africa 28% 0% 45% 14% Taxation in South Africa
South Sudan N/A N/A N/A N/A Taxation in South Sudan
Spain 25% 0% (below €12,000) 45% 21%, 10% & 4% Taxation in Spain
Sri Lanka 15% - 30% 0% 15% (If annual income is more than 2.5m LKR) 0% or 8% or 12% Taxation in Sri Lanka
Sudan N/A N/A N/A N/A Taxation in Sudan
Suriname N/A N/A N/A N/A Taxation in Suriname
Swaziland 27.5% 33% 33% 14% Taxation in Swaziland
Sweden 22% 29.19% (first USD $2,690 pro anno is deductible) 60.15% (25% national+29.19-35.15% municipal/regional)] 25% or 12% or 6% Taxation in Sweden
Switzerland 17.92% 0% 13.2% (federal) 8.0% or 3.8% or 2.5% Taxation in Switzerland
Syria 22% 5% 15% N/A Taxation in Syria
Taiwan 17% 6% 45% 5% VAT Various rates of Gross receipts tax on a few industries, such as financial services. Taxation in Taiwan
Tajikistan N/A N/A N/A N/A Taxation in Tajikistan
Tanzania 30% 15% 30% 18% Taxation in Tanzania
Thailand 20% 0% 35% 7% Taxation in Thailand
Togo N/A N/A N/A N/A Taxation in Togo
Tokelau N/A N/A N/A N/A Taxation in Tokelau
Tonga N/A N/A N/A N/A Taxation in Tonga
Trinidad and Tobago 25% 0% 25% 12.5% Taxation in Trinidad & Tobago
Tunisia 30% 0% 35% 18% or 12% or 6% Taxation in Tunisia
Turkey 20% 15% 35% 18% or 8%(e.g. clothing) or 1%(certain food) Taxation in Turkey
Turkmenistan N/A N/A N/A N/A Taxation in Turkmenistan
Turks and Caicos Islands N/A N/A N/A N/A Taxation in Turks and Caicos Islands
Tuvalu N/A N/A N/A N/A Taxation in Tuvalu
Uganda N/A N/A N/A N/A Taxation in Uganda
Ukraine
18%.
0% (base tax rate 20%).
30% (base tax rate 20%).
20% or 7% or 0%.
Taxation in Ukraine
United Arab Emirates 55% 0% 0% 5% Taxation in United Arab Emirates
United Kingdom
19%.
0%, 20% (personal allowance of £11,000 for people earning less than £100,000 - reduces down to no tax free allowance when income reaches £123,000).
62% on earnings between £100,000-£123,000 (40% higher rate tax + reduction in personal allowance + National Insurance), 45% (on income over £150,000).
20% 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.
Taxation in the United Kingdom
United States
21% + 0-12% State/Local.
0% (federal) + 0% (state) + 0%-3% (local).
56.7% (max federal + state + medicare) = 39.6% (federal) + 0 - 13.3% (state) + 3.8% medicare tax.
0%-11.725% (state and local)
Taxation in the United States
Uruguay 25% 0% 30% 22% (basic) or 11% (minimum) or 0% (extent) Taxation in Uruguay
Uzbekistan 8% 7.5% 22% 0–20% Taxation in Uzbekistan
Vanuatu N/A N/A N/A N/A Taxation in Vanuatu
Venezuela 34% 6% 34% 7%–9%-12% Taxation in Venezuela
Vietnam 20% 5% 35% 10% Taxation in Vietnam
British Virgin Islands 0% 0% 0% N/A Taxation in the British Virgin Islands
U.S. Virgin Islands 50%-500% N/A N/A N/A N/A Taxation in United States Virgin Islands
Yemen 20% 10% 15% 2% Taxation in Yemen
Zambia 35% 10% 30% 17.5% Taxation in Zambia
Zimbabwe N/A N/A N/A N/A Taxation in Zimbabwe
Notes
^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
^ Includes 2% Medicare levy, plus temporary 2% 'deficit levy' due to expire in 2017.
^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.
ㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡㅡ
고도의 국제법 전문가 그룹
국제법률연구원 International Law Research Institute.
Website. www.ilri.co.kr
Tel. [Korea +82]
• Information Dept. (0)507-1350-0621 / info@ilri.co.kr
• Law Dept. (0)507-1351-0621 / law@ilri.co.kr
• Education Dept. (0)507-1352-0621 / education@ilri.co.kr
• Finance Dept. (0)507-1353-0621 / finance@ilri.co.kr
• Press Dept. (0)507-1354-0621
• Korea Court Auction Dept. (0)507-1420-0621
• Paid counsultation. (0)2-557-3476 / (0)10-5295-0621 |
|
|
|
▲ 다음글 : 국제법 연구자료 ㅡ 미국 비거주 외국인 수...
▼ 이전글 : 해외진출 ㅡ 미국내 임시사무실 단기 임차 ...
|
|
|
|
|
)
)