Дэлхийн улсуудын татварын түвшин

Чөлөөт нэвтэрхий толь — Википедиагаас
Харайх: Удирдах, Хайлт

Дэлхийн улсуудын татварын хууль нилээдгүй ээдрээтэй ба янз бүрийн түвшингүүдэд маш ялгаатай байдаг. Энд үндсэн төрлийн татварыг голлон анхаарч оруулав: бизнесийн татвар, иргэний орлогын татвар, НӨАТ.



Улс Бизнесийн татвар Иргэний орлогын татвар - мин Иргэний орлогын татвар - макс Цалингийн татвар НӨАТ Татварын эх сурвалж
Flag of Afghanistan.svg Афганистан[1] 20% &0000000000000002.0000002% to 5%[2] Taxation in Afghanistan
Flag of Albania.svg Албани[1] 10% &0000000000000020.00000020%[3] Tax system in Albania
Flag of Algeria.svg Алжир[4] 19% 0% 35% &0000000000000017.00000017%[5] or 14% or 7%[6] Taxation in Algeria
Flag of Andorra.svg Андорра[Эх сурвалжийг дурьдах шаардлагатай] 10%[7] 0% 0% Загвар:N/A &0000000000000004.5000004.5% or 1%[8] Taxation in Andorra
Flag of Angola.svg Ангол[1] 35% 1% 42.75% &0000000000000010.00000010%[9] Taxation in Angola
Flag of Argentina.svg Аргентин 35% 9% 35% &0000000000000021.00000021%[10] Taxation in Argentina
Flag of Armenia.svg Армен[1] 20% 0% 20% 3% for employees; 5% - 15% for employers. &0000000000000020.00000020%[11] Taxation in Armenia
Flag of Aruba.svg Аруба[1] 28% Taxation in Aruba
Flag of Australia.svg Австрал[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 Австри[1] 25% 21% 50% &0000000000000020.00000020%[15] Taxation in Austria
Flag of Azerbaijan.svg Азербайжан[16] 20% 14% 25% &0000000000000018.00000018%[17] Taxation in Azerbaijan
Flag of the Bahamas.svg Багам[18] 0% 0% 0% 3.9% by employee, 5.9% by employer[19] 0% Taxation in the Bahamas
Flag of Bangladesh.svg Бангладеш[1] 45%-0% 0% 25% &0000000000000015.00000015%[20] Taxation in Bangladesh
Flag of Barbados.svg Барбадос[21] 25% 25% 35% &0000000000000017.50000017.5%[22] (hotel accommodation 7.5%) Taxation in Barbados
Flag of Belarus.svg Беларусь[4] 18% 12% 12% 35% &0000000000000020.00000020%[23] or 10% Taxation in Belarus
Flag of Belgium (civil).svg Бельги[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 Бенин[Эх сурвалжийг дурьдах шаардлагатай] 35% 35% &0000000000000018.00000018%[26] Taxation in Benin
Flag of Bhutan.svg Бутан 0% 25%[27] Taxation in Bhutan
Flag of Bolivia.svg Боливи 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
Загвар: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 Ботсвана 15% (plus 10% surcharge) 25% &0000000000000012.00000012%[31] Taxation in Botswana
Flag of Brazil.svg Бразил[1] 34% 0% 27.5% 31% &0000000000000017.00000017% to 25%[32] Taxation in Brazil
Flag of Brunei.svg Бруней 23.5% 0% 0% Загвар:N/A[33] Taxation in Brunei
Flag of Bulgaria.svg Болгар 10% 10% &0000000000000020.00000020%[34] Taxation in Bulgaria
Flag of Burkina Faso.svg Буркина-Фасо 30%-10% 2% 30% &0000000000000018.00000018%[35] Taxation in Burkina Faso
Flag of Burundi.svg Бурунди[36] 35% 35% Загвар:N/A &0000000000000018.00000018%[37] Taxation in Burundi
Flag of Cambodia.svg Камбож &0000000000000010.00000010%[38] Taxation in Cambodia
Flag of Cameroon.svg Камерун[4] 38.5% 10% 35% &0000000000000019.25000019.25% Taxation in Cameroon
Flag of Canada.svg Канад[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 Кабо-Верде &0000000000000015.00000015%[44] Taxation in Cape Verde
Flag of the Central African Republic.svg Төв Африкийн Бүгд Найрамдах Улс &0000000000000019.00000019%[45] Taxation in Central African Republic
Flag of Chile.svg Чили[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 Хятад[1] 25% 5% 45% &0000000000000017.00000017% with many exceptions[48] Tax system in China
Flag of Colombia.svg Колумб[4] 33% 0% 33% &0000000000000016.00000016%[49] Taxation in Colombia
Flag of Costa Rica.svg Коста-Рика 30% (10% or 20% for small businesses) 0% 25% 9% social security charge. &0000000000000013.00000013%[50] Taxation in Costa Rica
Flag of Croatia.svg Хорват[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 Куба[4] 30% 10% 50% &0000000000000002.5000002.5% to 20%[53] Taxation in Cuba
Flag of Cyprus.svg Кипр[1] 10% 0% 35% 6.8% &0000000000000018.00000018%[54] (5% or 0% for certain goods) Taxation in Cyprus
Flag of the Czech Republic.svg Чех[1] 19% 15% 47.5% &0000000000000021.00000021%[55] or 15% (certain goods) Taxation in Czech Republic
Flag of Denmark.svg Дани[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 Доминиканы Бүгд Найрамдах Улс 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 Египет[59] 20% 10% 20% Загвар:N/A &0000000000000010.00000010% (standard), 25% (luxury goods), 0% (exports)[60] Taxation in Egypt
Flag of El Salvador.svg Сальвадор 30%/25% 0% 30% &0000000000000013.00000013% Taxation in El Salvador
Flag of Estonia.svg Эстон[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 Финланд[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 Франц[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 Габон 35% 5% 35% 2.6% &0000000000000018.00000018% Taxation in Gabon
Flag of Germany.svg Герман 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 Гүрж[4] 15% 20% &0000000000000018.00000018% Taxation in Georgia
Flag of Gibraltar.svg Гибралтар 10% 17% 40% Загвар:N/A 0% Taxation in Gibraltar
Flag of Greece.svg Грек 25%/22% 0% 45% 44% &0000000000000023.00000023%[62] or 11% Taxation in Greece
Flag of Guatemala.svg Гватемал[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 Гайана[63] 40%/30% 33⅓% &0000000000000016.00000016% or 0% Taxation in Guyana
Flag of Hong Kong.svg Хонг Конг[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 Унгар 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 Исланд[4] 20% 0% 46% 6% &0000000000000025.50000025.5% or 7%

Taxation in Iceland

Flag of India.svg Энэтхэг 30%[66] 0% 33% 12.5% - 2% &0000000000000014.50000014.5% - 5.5%
Flag of Indonesia.svg Индонез 25% starting FY 2010 5% 30% &0000000000000010.00000010% Taxation in Indonesia
Flag of Iran.svg Иран 25% 0% 35% 35%-15% 1.5-&0000000000000010.00000010% depending on item Taxation in Iran
Flag of Ireland.svg Ирланд 25%/12.5%/10% 0% 41% 11%-0% &0000000000000023.00000023% Goods
9%-13.5% Services
0% certain items of food
Flag of Israel.svg Израйль 24% 14.5% 46% &0000000000000018.00000018% Taxation in Israel
Flag of Italy.svg Итали 31.4% 23% 43% &0000000000000021.00000021% or 10% or 4% (food, books) Taxation in Italy
Flag of Jamaica.svg Ямайк 33.3% 0% 25% 25% &0000000000000017.50000017.5% Taxation in Jamaica
Flag of Japan.svg Япон[67] 38.01% 5% 50% (40% national + 10% local) 25.63% &0000000000000005.0000005% (consumption) Taxation in Japan
Flag of Jordan.svg Йордан[4] 30%/24%/14% 0% 14% &0000000000000016.00000016% (GST) Taxation in Jordan
Flag of Kazakhstan.svg Хасаг[4] 17.5%, 15%(2011-) 10% 11% &0000000000000012.00000012% Taxation in Kazakhstan
Flag of South Korea.svg Өмнөд Солонгос[4] 22%,20%,10% 6% 38% &0000000000000010.00000010% Taxation in South Korea
Flag of Latvia.svg Латви[68] 15% 24% 35.09% (11% by the employee) &0000000000000021.00000021%[69] Taxation in Latvia
Flag of Lebanon.svg Ливан[4] 15/4-21% 2% 20% &0000000000000010.00000010% Taxation in Lebanon
Flag of Liechtenstein.svg Лихтенштейн[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 Литва[Эх сурвалжийг дурьдах шаардлагатай] 15% 0% 15% 39.98% &0000000000000021.00000021% Taxation in Lithuania
Flag of Luxembourg.svg Люксембург 29.63% 6% 40% [72] + 12.45% social security charges [73] &0000000000000015.00000015% Taxation in Luxemburg
Flag of Macau.svg Макао[1] 12% Taxation in Macau
Flag of Macedonia.svg Македон[1] 10% 10% &0000000000000018.00000018% or 5% Taxation in Macedonia
Flag of Malaysia.svg Малайз[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 Мальдив[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 Мальта 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 Мавритий 15% 15% &0000000000000015.00000015% Taxation in Mauritius
Flag of Mexico.svg Мексик[1] 28% 29%-3% 35% &0000000000000016.00000016% Taxation in Mexico
Flag of Monaco.svg Монако 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 Монтенегро 9%[Эх сурвалжийг дурьдах шаардлагатай] 15%[Эх сурвалжийг дурьдах шаардлагатай] &0000000000000017.00000017%[Эх сурвалжийг дурьдах шаардлагатай] Taxation in Montenegro
Flag of Morocco.svg Марокко 30%[Эх сурвалжийг дурьдах шаардлагатай] 0% 38%[Эх сурвалжийг дурьдах шаардлагатай] &0000000000000020.00000020%[Эх сурвалжийг дурьдах шаардлагатай] Taxation in Morocco
Flag of Nepal.svg Балба 5%[Эх сурвалжийг дурьдах шаардлагатай] 10% 25%[83] &0000000000000013.00000013%[84] Taxation in Nepal
Flag of the Netherlands.svg Нидерланд 25%/20% 0% 52%[85] &0000000000000021.00000021% (6% for essential and selected goods)
Flag of New Zealand.svg Шинэ Зеланд 28% 15% 33%[86] &0000000000000015.00000015% GST
Flag of France.svg Шинэ Каледони[87] 30% 0% 25% on local income of non-residents

40%[88]

Загвар:N/A
Flag of Norway.svg Норвеги[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 Пакистан 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 Палестин 15%[Эх сурвалжийг дурьдах шаардлагатай] 5% 15% 15%-5%[Эх сурвалжийг дурьдах шаардлагатай] &0000000000000014.50000014.5% (VAT) Taxation in Palestine
Flag of Panama.svg Панам[4] 25% 0% 27% &0000000000000007.0000007% or 0% Taxation in Panama
Flag of Paraguay.svg Парагвай 10% 8% 10% 10% Taxation in Paraguay
Flag of Peru.svg Перу[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 Польш[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 Португал[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 Катар[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 Румын 16% 16% 45.15% &0000000000000024.00000024% or 9% (medicines, books, newspapers, hotel ...), or 4%[4] Taxation in Romania
Flag of Russia.svg Орос[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 Саудын Араб[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 Сенегал[4] 25% 0% 50% &0000000000000020.00000020% Taxation in Senegal
Flag of Serbia.svg Серби[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 Сингапур 0%-17%[95] 3.5% 20% &0000000000000007.0000007% (GST)
Flag of Slovakia.svg Словак 23%[96] 0% 25%[97] 30% tax including mandatory social security tax and health care tax &0000000000000020.00000020%[Эх сурвалжийг дурьдах шаардлагатай] 10% on medication and books Taxation in Slovakia
Flag of Slovenia.svg Словен[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 Өмнөд Африк 28%[98] 0% 40% &0000000000000014.00000014% Taxation in South Africa
Flag of Spain.svg Испани[1] 30%-25% 0% 52% &0000000000000021.00000021% or 10% or 4% Taxation in Spain
Flag of Sri Lanka.svg Шри Ланка[1] 35%-0% 0% 35% &0000000000000012.00000012% or 0% Taxation in Sri Lanka
Flag of Sweden.svg Швед 22% [99] 0% 57%[100][101] 31.42%[102] &0000000000000025.00000025% or 12% or 6%[103] Taxation in Sweden
Flag of Switzerland.svg Швейцар[4] 25%-13% 0% 13.2% (federal) &0000000000000008.0000008.0% or 3.8% or 2.5% Taxation in Switzerland
Flag of Syria.svg Сири[1] 35%/28/22% 5% 15% Taxation in Syria
Flag of the Republic of China.svg Тайвань[1] 17%[104] 6% 40% &0000000000000005.0000005% Taxation in the Republic of China
Flag of Tanzania.svg Танзани 30% 15% 30% Taxation in Tanzania
Flag of Thailand.svg Тайланд 20%-30% 5% 37% 5%-37% 7% Taxation in Thailand
Загвар:Country data Trinidad & Tobago 25% 0% 25% Taxation in Trinidad & Tobago
Flag of Tunisia.svg Тунис[4] 30% 0% 35% &0000000000000018.00000018% or 12% or 6% Taxation in Tunisia
Flag of Turkey.svg Турк[1] 20% 15% 35% 40%-35% &0000000000000018.00000018%[105] Taxation in Turkey
Flag of Ukraine.svg Украйн[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 Арабын Нэгдсэн Эмирт Улс[4] Загвар:N/A 0%[106] 0%[106] Загвар:N/A Taxation in United Arab Emirates
Flag of the United Kingdom.svg Их Британи[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 Америк 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%[Эх сурвалжийг дурьдах шаардлагатай] (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 Уругвай[4] 30% 0% 25% &0000000000000022.00000022% Taxation in Uruguay
Flag of Uzbekistan.svg Узбекистан[4] 9% 5% 22% 0–&0000000000000020.00000020% Taxation in Uzbekistan
Flag of Venezuela.svg Венесуэл[4] 34%/22%/15% 6% 34% 8–10%/&0000000000000012.00000012% Taxation in Venezuela
Flag of Vietnam.svg Вьетнам[1] 25% 5% 35%[116] &0000000000000010.00000010% Taxation in Vietnam
Flag of the British Virgin Islands.svg Британийн Виржинийн арлууд Загвар:N/A 0% 0% 14%-10% Загвар:N/A Taxation in the British Virgin Islands
Flag of Zambia.svg Замби 35% 10% 30% &0000000000000017.50000017.5% Taxation in Zambia


Эшлэл[засварлах]

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