![]() Timor-Leste (Last reviewed 28 April 2023) Non-residents employment income only: 15 ![]() (**) 19% for residents in other EU member states or EEA countries with which there is an effective exchange of tax information.Ĭantonal and communal PIT rate varies per canton and is added to the federal PIT rate, resulting in an overall PIT rate between 22.1% and 45.5% at the capital of a specific Swiss canton. (*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident in some of them, the headline PIT rate reaches 54%). South Africa (Last reviewed 27 June 2023) Slovak Republic (Last reviewed 04 December 2022) PIT rate is progressive, and the maximum is 43%. Saudi Arabia (Last reviewed 01 July 2023) Saint Lucia (Last reviewed 08 February 2023) Puerto Rico (Last reviewed 03 March 2023) Non-residents: As a rule, 25% for employment / self-employment and pension income from a Portuguese source. Special tax rates may apply on certain types of income. Residents: Up to 48% plus solidarity surtax of 2.5% on the taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000. Paraguay (Last reviewed 06 February 2023)ģ2, plus 4% solidarity tax on income exceeding PLN 1 million Papua New Guinea (Last reviewed 02 September 2023) Palestinian territories (Last reviewed 18 July 2023) North Macedonia (Last reviewed 03 July 2023) Nigeria (Last reviewed 01 September 2023) New Zealand (Last reviewed 03 August 2023) Namibia, Republic of (Last reviewed 03 July 2023) Mozambique (Last reviewed 02 August 2023) For salaries, progressive rates up to 30%. Non-residents: Varies depending on type of income. Residents: Graduated progressive rates up to 35%. Mauritius (Last reviewed 18 September 2023) Mauritania (Last reviewed 01 August 2023) Maldives, Republic of (Last reviewed 10 September 2023) Liechtenstein (Last reviewed 10 July 2023)ģ2 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income). Kyrgyzstan (Last reviewed 02 August 2023)Ģ5 for employment tax (by way of withholding by the employer) Korea, Republic of (Last reviewed 27 June 2023) Jersey, Channel Islands (Last reviewed 14 July 2023) See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates. Ivory Coast (Côte d'Ivoire) (Last reviewed 20 June 2023) 30% + 37% surcharge + 4% health and education cess) 30% + 25% surcharge + 4% health and education cess) ![]() Hong Kong SAR (Last reviewed 28 June 2023) Guernsey, Channel Islands (Last reviewed 30 June 2023) Lower of the Allowances Based system (16% - 41%) and Gross Income Based system (7% - 30%). Gibraltar (Last reviewed 05 September 2023) Residents: Progressive tax rates up to approximately 55%ģ5, plus 5% complementary tax on salaries 52% + 8% labour market tax)ĭominican Republic (Last reviewed 12 January 2023)Įcuador (Last reviewed 01 September 2023)Įquatorial Guinea (Last reviewed 02 August 2023)Įthiopia (Last reviewed 07 December 2022) Provincial/territorial top rates range from 11.5% to 21.8%.Ĭayman Islands (Last reviewed 12 July 2023)Ĭhina, People's Republic of (Last reviewed 28 June 2023)Ĭongo, Democratic Republic of the (Last reviewed 31 December 2022)Ĭongo, Republic of (Last reviewed 16 July 2023)ģ0% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence).Ĭzech Republic (Last reviewed 27 July 2023) 25 (see Angola's individual tax summary for rates for self-employed workers and individuals carrying out an industrial or commercial activity)Īrgentina (Last reviewed 22 September 2023)ĥ5 (until 2025, after that it will be 50%)Īzerbaijan (Last reviewed 04 September 2023)īahrain (Last reviewed 13 September 2023)ĥ0 (plus communal taxes ranging between 0% and 9% of the Federal tax rate)īosnia and Herzegovina (Last reviewed 21 April 2023)Ĭambodia (Last reviewed 04 September 2023)Ĭameroon, Republic of (Last reviewed 01 August 2023)
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