GLOBAL Historical Tax Rates

 

	Personal Income Tax Rate			Corporate Tax Rate			Sales Tax / VAT Rate
	2009	2010	2011	2009	2010	2011	2009	2010	2011
Albania	10	10		10	10		20	20
Algeria	35	40		25	25		17	17
Andorra	0	N/A		0	N/A		0	N/A
Angola	15	17		35	35		10	10
Anguilla	0	N/A		0	N/A		0	N/A
Antigua & Barbuda	N/A	25		N/A	25		N/A	15
Argentina	35	35		35	35		21	21
Aruba	58.95	N/A		28	N/A		3	N/A
Australia	45	45		30	30		10	10
Austria	50	50		25	25		20	20
Azerbaijan	35	30		20	20		18	18
Bahamas	0	0		0	0		0	0
Bahrain	0	0		0	0		0	0
Bangladesh	25	25		27.5	27.5		15	15
Barbados	35	35		25	25		15	15
Belarus	12	12		24	24		18	20
Belgium	50	50		33.99	33.99		21	21
Belize	25	25		25	25		10	10
Benin	35	35		30	30		18	18
Bermuda	0	0		0	0		0	0
Bosnia & Herzegovina	10	10		10	10		17	17
Botswana	25	25		25	25		10	10
Brazil	27.5	27.5		25	25		20	20
British Virgin Islands	N/A	0		N/A	0		N/A	0
Brunei	0	0		23.5	23.5		0	0
Bulgaria	10	10		10	10		20	20
Burkina Faso	30	N/A		30	N/A		18	N/A
Burma	N/A	30		N/A	30		N/A	5-30
Burundi	35	N/A		35	N/A		18	N/A
Cambodia	20	N/A		20	N/A		10	N/A
Cameroon	38.5	38.5		38.5	38.5		19.25	19.25
Canada	48.25	50		35	34		5-13	5-15
Cape Verde	45	N/A		30	N/A		15	N/A
Cayman Islands	0	0		0	0		0	0
Central African Republic	50	N/A		30	N/A		19	N/A
Chad	60	N/A		40	N/A		18	N/A
Chile	40	40		17	17		19	19
China	45	45		25	25		17	17
Colombia	33	33		33	33		16	16
Comoros	30	N/A		50	N/A		10	N/A
Congo, Democratic Republic	50	N/A		40	N/A		23	N/A
Congo, Republic of	50	N/A		38	N/A		18	N/A
Cook Islands	30	N/A		20	N/A		12.5	N/A
Costa Rica	25	25		30	30		13	13
Cote d’Ivoire (Ivory Coast)	37.5	36		25	25		18	18
Croatia	45	40		20	20		22	23
Cuba	50	50		30	30		25	25
Curaçao	N/A	49.4		N/A	34.5		N/A	5
Cyprus	30	30		10	10		15	15
Czech Republic	15	15		19	19		19	20
Denmark	59	51.5		25	25		25	25
Djibouti	30	N/A		25	N/A		7	N/A
Dominica	36	N/A		30	N/A		15	N/A
Dominican Republic	25	25		25	25		16	16
Ecuador	N/A	35		N/A	25		N/A	12
Egypt	20	20		20	20		10	10
El Salvador	25	25		25	25		13	13
Equatorial Guinea	N/A	35		N/A	35		N/A	15
Estonia	21	21		21	21		20	20
Fiji	N/A	31		N/A	28		N/A	12.5
Finland	51.5	51		26	26		22	23
France	40	40		33.33	33.33		19.6	19.6
French Polynesia	N/A	5		N/A	40		N/A	16
Gambia	N/A	35		N/A	35		N/A	10-18
Georgia	20	20		15	15		18	18
Germany	42	42		26.37	33.3		19	19
Ghana	N/A	25		N/A	25		N/A	12.5
Gibraltar	30	35-40		22	22		0	0
Greece	40	40		24	24		19	19
Grenada	N/A	30		N/A	30		N/A	10
Guatemala	31	31		31	31		12	12
Guernsey	N/A	0-20		N/A	0-20		N/A	0
Guyana	33.33	33.33		35-45	35-45		16	16
Honduras	N/A	25		N/A	25		N/A	12
Hong Kong	17	15-17		16.5	15-16.5		0	0
Hungary	36	32		19	19		N/A	25
Iceland	37.2	46.28		15	18-32.7		24.5	25.5
India	33	30.9		43	33.99		12.5	12.5
Indonesia	30	30		25	25		10	10
Iran	35	N/A		25	N/A		1.5	N/A
Ireland	41	41		12.5	12.5		21	21
Isle of Man	N/A	20		N/A	0-10		N/A	17.5
Israel	46	44		25	25		16.5	16
Italy	43	43		31.4	31.4		20	20
Jamaica	25	35		33.33	33.3		16.5	17.5
Japan	40	40		40.87	40.87		5	5
Jersey	N/A	20		N/A	0-20		N/A	3
Jordan	25	14		25	14-30		16	16
Kazakhstan	10	10		20	20		12	12
Kenya	N/A	30		N/A	30		N/A	16
Kuwait	N/A	0		N/A	15		N/A	0
Latvia	N/A	26		N/A	15		N/A	21
Lebanon	N/A	20		N/A	15		N/A	10
Libya	N/A	15		N/A	40		N/A	0
Lithuania	15	15		15	15		21	21
Luxembourg	38.95	38.95		22.88	21.84		15	15
Macau	N/A	12		N/A	12		N/A	0
Madagascar	N/A	23		N/A	23		N/A	20
Madeira	42	45.88		4	4-20		14	15
Malawi	N/A	30		N/A	30		N/A	16.5
Malaysia	27	26		25	25		10	5-10
Maldives	N/A	0		N/A	0		N/A	0
Malta	35	35		35	35		18	18
Mauritius	N/A	15		N/A	15		N/A	15
Mexico	28	30		30	30		16	16
Moldova	N/A	18		N/A	0		N/A	20
Monaco	0	0		0	0-33.33		19.6	19.6
Montenegro	12	9		9	9		17	17
Morocco	42	38		30	30		20	20
Mozambique	N/A	32		N/A	32		N/A	17
Myanmar	N/A	30		N/A	30		N/A	5-30
Namibia	N/A	37		N/A	35		N/A	15
Nepal	N/A	25		N/A	20-30		N/A	13
Netherlands	52	52		25.5	25.5		19	19
Netherlands Antilles	N/A	49.4		N/A	34.5		N/A	3-5
New Zealand	38	39		30	30		12.5	15
Nicaragua	N/A	30		N/A	30		N/A	15
Nigeria	N/A	25		N/A	30		N/A	5
Norway	40	40		28	28		25	25
Oman	N/A	0		N/A	12		N/A	0
Pakistan	20	20		35	35		16	16
Palestine	N/A	15		N/A	15		N/A	14.5
Panama	27	27		30	30		5	5
Papua New Guinea	N/A	42		N/A	30		N/A	10
Paraguay	N/A	10		N/A	10		N/A	10
Peru	30	30		30	30		19	19
Philippines	32	32		30	30		12	12
Poland	32	32		19	19		22	22
Portugal	42	45.88		26.5	26.5		20	21
Puerto Rico	N/A	34.65		N/A	40.95		N/A	7
Qatar	N/A	0		N/A	10		N/A	0
Romania	N/A	16		N/A	16		N/A	19
Russia	13	13		20	20		18	18
Rwanda	N/A	30		N/A	30		N/A	18
Saudi Arabia	2.5	N/A		20	N/A		0	N/A
Senegal	50	50		25	25		18	18
Serbia	15	15		10	10		18	18
Sierra Leone	N/A	30		N/A	30		N/A	15
Singapore	20	20		18	17		7	7
Slovakia	19	19		19	19		19	19
Slovenia	41	41		20	20		20	20
South Africa	40	40		28	28		14	14
South Korea	35	38.5		24.2	24.2		10	10
Spain	43	43		30	30		16	18
Sri Lanka	N/A	35		N/A	35		N/A	12
Swaziland	N/A	33		N/A	30		N/A	14
Sweden	57.73	57.77		26.3	26.3		25	25
Switzerland	N/A	22.4-42.2		N/A	13-22		7.6	8
Syria	22	22		28	28		10	10
Taiwan	40	40		20	17		5	5
Tanzania	30	30		30	30		18	18
Thailand	37	37		30	30		7	7
Tunisia	N/A	35		N/A	30		N/A	18
Turkey	35	35		20	20		18	18
Turks and Caicos	N/A	0		N/A	0		N/A	0
Uganda	N/A	30		N/A	30		N/A	18
Ukraine	15	15		25	25		20	20
United Arab Emirates	0	0		0	0		0	0
United Kingdom	40	50		28	28		15	17.5
United States	35	35		35	35		0	0
Uruguay	25	25		25	25		22	22
Uzbekistan	22	22		10	9		20	20
Vanuatu	N/A	0		N/A	0		N/A	12.5
Venezuela	34	34		34	34		12	12
Vietnam	35	35		25	25		10	10
Yemen	N/A	35		N/A	35		N/A	5
Zambia	35	35		35	35		17.5	16
Zimbabwe	N/A	35		N/A	25		N/A	15