HomeQuick ChartsBackCorporate income tax (CIT) ratesCorporate income tax (CIT) due datesPersonal income tax (PIT) ratesPersonal income tax (PIT) due datesValue-added tax (VAT) ratesWithholding tax (WHT) ratesCapital gains tax (CGT) ratesNet wealth/worth tax ratesInheritance and gift tax ratesInteractive MapArchivesAdvance PrintBackPrint current pagePrint corporate tax summaryPrint individual tax summaryAdvanced printGlossaryBackCommon tax abbreviationsCurrency codes

BackCorporate income tax (CIT) ratesCorporate income tax (CIT) due datesPersonal income tax (PIT) ratesPersonal income tax (PIT) due datesValue-added tax (VAT) ratesWithholding tax (WHT) ratesCapital gains tax (CGT) ratesNet wealth/worth tax ratesInheritance and gift tax rates

BackPrint current pagePrint corporate tax summaryPrint individual tax summaryAdvanced print

BackCommon tax abbreviationsCurrency codes

Print current pagePrint corporate tax summaryPrint individual tax summaryAdvanced print

Select up to 5 territories

AAlbaniaAlgeriaAngolaArgentinaArmeniaAustraliaAustriaAzerbaijanBBahamas, TheBahrainBangladeshBarbadosBelgiumBermudaBoliviaBosnia and HerzegovinaBotswanaBrazilBrunei DarussalamBulgariaCCabo VerdeCambodiaCameroon, Republic ofCanadaCayman IslandsChadChileChina, People's Republic ofColombiaCongo, Democratic Republic of theCongo, Republic ofCosta RicaCroatiaCyprusCzech RepublicDDenmarkDominican RepublicEEcuadorEgyptEl SalvadorEquatorial GuineaEstoniaEswatiniEthiopiaFFinlandFranceGGabonGeorgiaGermanyGhanaGibraltarGreeceGreenlandGuatemalaGuernsey, Channel IslandsGuyanaHHondurasHong Kong SARHungaryIIcelandIndiaIndonesiaIraqIrelandIsle of ManIsraelItalyIvory Coast (Côte d'Ivoire)JJamaicaJapanJersey, Channel IslandsJordanKKazakhstanKenyaKorea, Republic ofKosovoKuwaitLLao PDRLatviaLebanonLiberia, Republic ofLibyaLiechtensteinLithuaniaLuxembourgMMacau SARMadagascarMalaysiaMaltaMauritaniaMauritiusMexicoMoldovaMongoliaMontenegroMoroccoMozambiqueMyanmarNNamibia, Republic ofNetherlandsNew CaledoniaNew ZealandNicaraguaNigeriaNorth MacedoniaNorwayOOmanPPakistanPalestinian territoriesPanamaPapua New GuineaParaguayPeruPhilippinesPolandPortugalPuerto RicoQQatarRRomaniaRwandaSSaint LuciaSaudi ArabiaSenegalSerbiaSingaporeSlovak RepublicSloveniaSouth AfricaSpainSwedenSwitzerlandTTaiwanTanzaniaThailandTimor-LesteTrinidad and TobagoTunisiaTurkeyUUgandaUkraineUnited Arab EmiratesUnited KingdomUnited StatesUruguayUzbekistan, Republic ofVVenezuelaVietnamZZambia

Select topic areas

Overview

CorporateSelect AllUnselect All

Significant developmentsTaxes on corporate incomeCorporate residenceOther taxesBranch incomeIncome determinationDeductionsGroup taxationTax credits and incentivesWithholding taxesTax administrationOther issues

IndividualSelect AllUnselect All

Significant developmentsTaxes on personal incomeResidenceOther taxesIncome determinationDeductionsForeign tax relief and tax treatiesOther tax credits and incentivesTax administrationSample personal income tax calculationOther issues