<Table> <Tr> <Th> Country </Th> <Th> Corporate tax </Th> <Th> Individual ( min ) </Th> <Th> Individual ( max ) ( Highest possible local income taxes - central govt in brackets ) </Th> <Th> VAT or GST or Sales tax ( also see VAT rates ) </Th> <Th> Further reading </Th> </Tr> <Tr> <Td> Afghanistan </Td> <Td> 20 % </Td> <Td> 0 % </Td> <Td> 20 % </Td> <Td> 0 % </Td> <Td> Taxation in Afghanistan </Td> </Tr> <Tr> <Td> Albania </Td> <Td> 15 % </Td> <Td> 0 % </Td> <Td> 23 % </Td> <Td> 7000600000000000000 ♠ 6 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) </Td> <Td> Taxation in Albania </Td> </Tr> <Tr> <Td> Algeria </Td> <Td> 19 % -- 26 % </Td> <Td> 0 % </Td> <Td> 35 % </Td> <Td> 7000900000000000000 ♠ 9 % ( basic items ) 7001190000000000000 ♠ 19 % ( others ) </Td> <Td> Taxation in Algeria </Td> </Tr> <Tr> <Td> American Samoa </Td> <Td> 15 % -- 44 % </Td> <Td> 4 % </Td> <Td> 6 % </Td> <Td> 0 % </Td> <Td> Taxation in American Samoa </Td> </Tr> <Tr> <Td> Andorra </Td> <Td> 10 % </Td> <Td> 10 % </Td> <Td> 10 % </Td> <Td> 5000000000000000000 ♠ 0 % , 7000100000000000000 ♠ 1 % or 7000250000000000000 ♠ 2.5 % ( reduced rates ) 7000450000000000000 ♠ 4.5 % ( standard rate ) 7000950000000000000 ♠ 9.5 % ( banking services ) </Td> <Td> Taxation in Andorra </Td> </Tr> <Tr> <Td> Angola </Td> <Td> 30 % </Td> <Td> 0 % </Td> <Td> 17 % </Td> <Td> 7001100000000000000 ♠ 10 % </Td> <Td> Taxation in Angola </Td> </Tr> <Tr> <Td> Anguilla </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> Taxation in Anguilla </Td> </Tr> <Tr> <Td> Argentina </Td> <Td> 35 % </Td> <Td> 9 % </Td> <Td> 35 % </Td> <Td> 7001210000000000000 ♠ 21 % </Td> <Td> Taxation in Argentina </Td> </Tr> <Tr> <Td> Armenia </Td> <Td> 20 % </Td> <Td> 24.4 % </Td> <Td> 36 % </Td> <Td> 7001200000000000000 ♠ 20 % </Td> <Td> Taxation in Armenia </Td> </Tr> <Tr> <Td> Aruba </Td> <Td> 25 % </Td> <Td> 7 % </Td> <Td> 58.95 % </Td> <Td> 1.5 % ( turnover tax ) </Td> <Td> Taxation in Aruba </Td> </Tr> <Tr> <Td> Australia </Td> <Td> 28.5 % -- 30 % </Td> <Td> 0 % </Td> <Td> 49 % </Td> <Td> 5000000000000000000 ♠ 0 % ( essential items ) 7001100000000000000 ♠ 10 % ( others ) </Td> <Td> Taxation in Australia </Td> </Tr> <Tr> <Td> Austria </Td> <Td> 25 % </Td> <Td> 0 % </Td> <Td> 55 % </Td> <Td> 7001100000000000000 ♠ 10 % ( basic items ) 7001130000000000000 ♠ 13 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) </Td> <Td> Taxation in Austria </Td> </Tr> <Tr> <Td> Azerbaijan </Td> <Td> 20 % </Td> <Td> 14 % </Td> <Td> 25 % </Td> <Td> 7001180000000000000 ♠ 18 % </Td> <Td> Taxation in Azerbaijan </Td> </Tr> <Tr> <Td> Bahamas </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % ( 8.8 % social security tax ) </Td> <Td> 0 % -- 7.5 % </Td> <Td> Taxation in Bahamas </Td> </Tr> <Tr> <Td> Bangladesh </Td> <Td> 35 % </Td> <Td> 0 % </Td> <Td> 25 % </Td> <Td> 7001150000000000000 ♠ 15 % </Td> <Td> Taxation in Bangladesh </Td> </Tr> <Tr> <Td> Barbados </Td> <Td> 25 % </Td> <Td> 25 % </Td> <Td> 38 % </Td> <Td> 7001175000000000000 ♠ 17.5 % ( hotel accommodation 7.5 % ) </Td> <Td> Taxation in Barbados </Td> </Tr> <Tr> <Td> Bahrain </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 5 % </Td> <Td> Taxation in Bahrain </Td> </Tr> <Tr> <Td> Belarus </Td> <Td> 18 % </Td> <Td> 13 % </Td> <Td> 17 % </Td> <Td> 7001200000000000000 ♠ 20 % or 10 % </Td> <Td> Taxation in Belarus </Td> </Tr> <Tr> <Td> Belgium </Td> <Td> 33.99 % </Td> <Td> 25 % </Td> <Td> 64 % ( 55 % ) </Td> <Td> 7001210000000000000 ♠ 21 % -- 12 % ( restaurants ) -- 6 % ( essential and selected goods ) </Td> <Td> Taxation in Belgium </Td> </Tr> <Tr> <Td> Belize </Td> <Td> N / A </Td> <Td> 0 % </Td> <Td> 25 % </Td> <Td> 7001125000000000000 ♠ 12.5 % </Td> <Td> Taxation in Belize </Td> </Tr> <Tr> <Td> Benin </Td> <Td> 35 % </Td> <Td> 10 % </Td> <Td> 35 % </Td> <Td> 7001180000000000000 ♠ 18 % </Td> <Td> Taxation in Benin </Td> </Tr> <Tr> <Td> Bermuda </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Bermuda </Td> </Tr> <Tr> <Td> Bhutan </Td> <Td> 30
<Table> <Tr> <Th> Country </Th> <Th> Corporate tax </Th> <Th> Individual ( min ) </Th> <Th> Individual ( max ) ( Highest possible local income taxes - central govt in brackets ) </Th> <Th> VAT or GST or Sales tax ( also see VAT rates ) </Th> <Th> Further reading </Th> </Tr> <Tr> <Td> Afghanistan </Td> <Td> 20 % </Td> <Td> 0 % </Td> <Td> 20 % </Td> <Td> 0 % </Td> <Td> Taxation in Afghanistan </Td> </Tr> <Tr> <Td> Albania </Td> <Td> 15 % </Td> <Td> 0 % </Td> <Td> 23 % </Td> <Td> 7000600000000000000 ♠ 6 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) </Td> <Td> Taxation in Albania </Td> </Tr> <Tr> <Td> Algeria </Td> <Td> 19 % -- 26 % </Td> <Td> 0 % </Td> <Td> 35 % </Td> <Td> 7000900000000000000 ♠ 9 % ( basic items ) 7001190000000000000 ♠ 19 % ( others ) </Td> <Td> Taxation in Algeria </Td> </Tr> <Tr> <Td> American Samoa </Td> <Td> 15 % -- 44 % </Td> <Td> 4 % </Td> <Td> 6 % </Td> <Td> 0 % </Td> <Td> Taxation in American Samoa </Td> </Tr> <Tr> <Td> Andorra </Td> <Td> 10 % </Td> <Td> 10 % </Td> <Td> 10 % </Td> <Td> 5000000000000000000 ♠ 0 % , 7000100000000000000 ♠ 1 % or 7000250000000000000 ♠ 2.5 % ( reduced rates ) 7000450000000000000 ♠ 4.5 % ( standard rate ) 7000950000000000000 ♠ 9.5 % ( banking services ) </Td> <Td> Taxation in Andorra </Td> </Tr> <Tr> <Td> Angola </Td> <Td> 30 % </Td> <Td> 0 % </Td> <Td> 17 % </Td> <Td> 7001100000000000000 ♠ 10 % </Td> <Td> Taxation in Angola </Td> </Tr> <Tr> <Td> Anguilla </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> Taxation in Anguilla </Td> </Tr> <Tr> <Td> Argentina </Td> <Td> 35 % </Td> <Td> 9 % </Td> <Td> 35 % </Td> <Td> 7001210000000000000 ♠ 21 % </Td> <Td> Taxation in Argentina </Td> </Tr> <Tr> <Td> Armenia </Td> <Td> 20 % </Td> <Td> 24.4 % </Td> <Td> 36 % </Td> <Td> 7001200000000000000 ♠ 20 % </Td> <Td> Taxation in Armenia </Td> </Tr> <Tr> <Td> Aruba </Td> <Td> 25 % </Td> <Td> 7 % </Td> <Td> 58.95 % </Td> <Td> 1.5 % ( turnover tax ) </Td> <Td> Taxation in Aruba </Td> </Tr> <Tr> <Td> Australia </Td> <Td> 28.5 % -- 30 % </Td> <Td> 0 % </Td> <Td> 49 % </Td> <Td> 5000000000000000000 ♠ 0 % ( essential items ) 7001100000000000000 ♠ 10 % ( others ) </Td> <Td> Taxation in Australia </Td> </Tr> <Tr> <Td> Austria </Td> <Td> 25 % </Td> <Td> 0 % </Td> <Td> 55 % </Td> <Td> 7001100000000000000 ♠ 10 % ( basic items ) 7001130000000000000 ♠ 13 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) </Td> <Td> Taxation in Austria </Td> </Tr> <Tr> <Td> Azerbaijan </Td> <Td> 20 % </Td> <Td> 14 % </Td> <Td> 25 % </Td> <Td> 7001180000000000000 ♠ 18 % </Td> <Td> Taxation in Azerbaijan </Td> </Tr> <Tr> <Td> Bahamas </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % ( 8.8 % social security tax ) </Td> <Td> 0 % -- 7.5 % </Td> <Td> Taxation in Bahamas </Td> </Tr> <Tr> <Td> Bangladesh </Td> <Td> 35 % </Td> <Td> 0 % </Td> <Td> 25 % </Td> <Td> 7001150000000000000 ♠ 15 % </Td> <Td> Taxation in Bangladesh </Td> </Tr> <Tr> <Td> Barbados </Td> <Td> 25 % </Td> <Td> 25 % </Td> <Td> 38 % </Td> <Td> 7001175000000000000 ♠ 17.5 % ( hotel accommodation 7.5 % ) </Td> <Td> Taxation in Barbados </Td> </Tr> <Tr> <Td> Bahrain </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 0 % </Td> <Td> 5 % </Td> <Td> Taxation in Bahrain </Td> </Tr> <Tr> <Td> Belarus </Td> <Td> 18 % </Td> <Td> 13 % </Td> <Td> 17 % </Td> <Td> 7001200000000000000 ♠ 20 % or 10 % </Td> <Td> Taxation in Belarus </Td> </Tr> <Tr> <Td> Belgium </Td> <Td> 33.99 % </Td> <Td> 25 % </Td> <Td> 64 % ( 55 % ) </Td> <Td> 7001210000000000000 ♠ 21 % -- 12 % ( restaurants ) -- 6 % ( essential and selected goods ) </Td> <Td> Taxation in Belgium </Td> </Tr> <Tr> <Td> Belize </Td> <Td> N / A </Td> <Td> 0 % </Td> <Td> 25 % </Td> <Td> 7001125000000000000 ♠ 12.5 % </Td> <Td> Taxation in Belize </Td> </Tr> <Tr> <Td> Benin </Td> <Td> 35 % </Td> <Td> 10 % </Td> <Td> 35 % </Td> <Td> 7001180000000000000 ♠ 18 % </Td> <Td> Taxation in Benin </Td> </Tr> <Tr> <Td> Bermuda </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Bermuda </Td> </Tr> <Tr> <Td> Bhutan </Td> <Td> 30
who has the highest corporate tax in the world
who has the highest corporate tax in the world
American Samoa
American Samoa