List of countries by tax rates
Wikimedia list article
Comparing tax rates across countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit. The list focuses on the main types of taxes: corporate tax (excluding dividend taxes), individual income tax, capital gains tax, wealth tax (excluding property tax), property tax, inheritance tax and sales tax (incl. VAT and GST).
Personal income tax includes all applicable taxes, including all unvested social security contributions. Vested social security contributions are not included, as they contribute to personal wealth and will be repaid upon retirement or emigration, either as a lump sum or as a pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate, as only those are effectively a tax for general distribution among the population.
The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and do not account for deductions, exemptions, or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the USA and Canada) are averages and vary by state or province.
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