Tax guides

How tax works in each country — every rate and threshold drawn from the same verified rulebook as the Tax Check, with its official source.

Europe

Albania 15% profit tax (0% for small businesses), 20% VAT, fiscalisation, withholding and social security Read the guide Andorra 10% corporate tax, 4.5% IGI, withholding on non-residents and social security Read the guide Armenia 18% profit tax, 20% VAT, turnover tax for small businesses, e-invoicing and withholding Read the guide Austria Corporate tax, VAT, payroll levies, withholding and transfer pricing Read the guide Azerbaijan 20% profit tax, 18% VAT, 2% simplified tax, e-invoicing and withholding Read the guide Belarus 20% profit tax, 20% VAT, electronic VAT invoices, the simplified system and social contributions Read the guide Belgium Corporate tax, VAT and the 2026 e-invoicing mandate, payroll, withholding and transfer pricing Read the guide Bosnia and Herzegovina 10% corporate tax by entity, 17% state VAT, withholding and social contributions Read the guide Bulgaria 10% corporate tax, 20% VAT, 5% dividend withholding, social security and top-up tax (euro from 2026) Read the guide Croatia Profit tax at 10% or 18%, 25% VAT, Fiscalisation 2.0 e-invoicing, withholding and top-up tax Read the guide Cyprus 15% corporate tax (from 2026), 19% VAT, IP box, no dividend withholding and top-up tax Read the guide Czechia Corporate tax, VAT and control statements, payroll, withholding and transfer pricing Read the guide Denmark Corporate tax, VAT, digital bookkeeping, payroll, withholding and transfer pricing Read the guide Estonia Tax only on distributed profits, VAT, social tax and withholding Read the guide Finland Corporate tax, VAT, e-invoice rights, payroll, withholding and transfer pricing Read the guide France Corporate tax, VAT, the 2026 e-invoicing reform, payroll, withholding and local business taxes Read the guide Georgia 15% tax on distributed profit only, 18% VAT, 1% small business status and flat 20% income tax Read the guide Germany Corporate and trade tax, VAT, e-invoicing, payroll, withholding and transfer pricing Read the guide Greece Corporate tax, VAT, myDATA and the 2026 e-invoicing mandate, payroll and withholding Read the guide Hungary 9% corporate tax, 27% VAT, real-time invoice reporting, local business tax and payroll Read the guide Iceland Corporate tax, VAT, payroll and pension contributions, withholding and stamp duty Read the guide Ireland Corporation tax, VAT, PAYE, withholding, Relevant Contracts Tax and stamp duty Read the guide Italy IRES and IRAP, VAT and mandatory e-invoicing, the flat-rate regime, payroll and withholding Read the guide Kosovo 10% corporate tax, 18% VAT, withholding and pension contributions Read the guide Latvia Tax only on distributed profits, VAT, 2028 e-invoicing, payroll and withholding Read the guide Liechtenstein 12.5% corporate tax, Swiss-linked 8.1% VAT, no dividend withholding and top-up tax Read the guide Lithuania Corporate tax, VAT and i.SAF reporting, payroll, withholding and transfer pricing Read the guide Luxembourg Corporate and municipal business tax, net wealth tax, VAT, payroll and withholding Read the guide Malta 35% corporate tax with shareholder refunds, 18% VAT, no withholding on outbound payments Read the guide Moldova 12% corporate tax, 20% VAT, e-Factura, withholding and social security Read the guide Monaco Profits tax only above 25% foreign turnover, French-style 20% VAT, no income tax for most residents Read the guide Montenegro Progressive 9% to 15% profit tax, 21% VAT, fiscalisation and withholding Read the guide Netherlands Corporate tax, VAT, payroll, dividend and conditional withholding tax, and transfer pricing Read the guide North Macedonia 10% profit tax, 18% VAT, 10% withholding and social contributions Read the guide Norway Corporate tax, VAT, employer NIC, withholding and transfer pricing Read the guide Poland CIT, VAT and mandatory KSeF e-invoicing, payroll, withholding and transfer pricing Read the guide Portugal IRC, VAT and certified invoicing, payroll, withholding and property taxes Read the guide Romania 16% profit tax or micro-enterprise tax, 21% VAT, RO e-Factura, withholding and top-up tax Read the guide Russia 25% profit tax, 22% VAT (from 2026), the simplified system, insurance contributions and withholding Read the guide San Marino 17% corporate tax, single-stage import tax (no VAT), e-invoicing and social security Read the guide Serbia 15% corporate tax, 20% VAT, SEF e-invoicing, 20% withholding and social security Read the guide Slovakia Corporate tax bands, VAT, 2027 e-invoicing, the transaction tax, payroll and withholding Read the guide Slovenia Corporate tax, VAT, 2028 e-invoicing, payroll and withholding Read the guide Spain Corporate tax, VAT, Verifactu and e-invoicing, payroll, withholding and property taxes Read the guide Sweden Corporate tax, VAT, F-tax, employer contributions, withholding and transfer pricing Read the guide Switzerland Federal and cantonal profit tax, VAT, withholding tax, social security and transfer pricing Read the guide Türkiye Corporate tax and the domestic minimum tax, VAT, e-Fatura, payroll and withholding Read the guide Ukraine 18% profit tax or single tax, 20% VAT, the tax invoice register, withholding and war-time levies Read the guide United Kingdom Corporation Tax, VAT, PAYE, Making Tax Digital, CIS, stamp duty and more Read the guide

Middle East

Bahrain No general corporate tax, 10% VAT, the minimum top-up tax and social insurance Read the guide Egypt Corporate tax, 14% VAT, the simplified regime, e-invoicing and e-receipts, withholding Read the guide Iraq 15% corporate tax (35% oil and gas), no VAT, contract retentions and social security Read the guide Jordan Income tax and national contribution, 16% general sales tax, JoFotara e-invoicing, withholding Read the guide Kuwait 15% tax on foreign companies, Zakat, NLST and KFAS, retentions and the minimum top-up tax Read the guide Lebanon Corporate tax, 11% VAT, withholding on non-residents and dividends, payroll and property duties Read the guide Oman Corporate tax, VAT, Fawtara e-invoicing, withholding and the 2028 personal income tax Read the guide Palestine 15% corporate tax, 16% VAT and withholding Read the guide Qatar Corporate tax on foreign ownership, withholding, the minimum tax and upcoming e-invoicing Read the guide Saudi Arabia Zakat, corporate income tax, VAT, e-invoicing, withholding tax, transfer pricing and RETT Read the guide Syria Corporate income tax, no VAT, consumption taxes and withholding Read the guide United Arab Emirates Corporate Tax, VAT, e-invoicing, transfer pricing, property fees and excise Read the guide Yemen 20% corporate tax, 5% general sales tax and withholding Read the guide

Americas

Antigua and Barbuda 25% corporate tax, 17% ABST, no personal income tax Read the guide Argentina Progressive corporate tax, 21% VAT, provincial gross income tax, Monotributo, withholding Read the guide Bahamas No income tax, business licence fee, 10% VAT, domestic minimum top-up tax Read the guide Barbados 9% corporation tax, 17.5% VAT, withholding and domestic minimum top-up tax Read the guide Belize Business tax on receipts, 12.5% GST, withholding and social security Read the guide Bolivia 25% IUE, 13% IVA, 3% transaction tax, SIAT e-invoicing and withholding Read the guide Brazil IRPJ and CSLL, Simples Nacional, PIS/COFINS, ICMS and ISS, the CBS/IBS reform, withholding Read the guide Canada Corporate tax, GST/HST, payroll, non-resident withholding and transfer pricing Read the guide Chile First category tax, VAT and electronic documents, payroll and the pension reform, withholding Read the guide Colombia Corporate tax and the 15% minimum, VAT, e-invoicing and e-payroll, ICA, payroll and withholding Read the guide Costa Rica Income tax on a territorial basis, VAT and e-invoicing 4.4, payroll and withholding Read the guide Dominica 25% corporate tax, 15% VAT, withholding and social security Read the guide Dominican Republic 27% income tax, 1% asset tax, 18% ITBIS, e-invoicing (e-CF) and withholding Read the guide Ecuador 25% corporate tax, RIMPE, 15% VAT, currency outflow tax, profit sharing and e-invoicing Read the guide El Salvador 30% income tax (25% for small companies), 13% IVA, DTE e-invoicing and withholding Read the guide Grenada 28% corporate tax, 15% VAT, withholding and social security Read the guide Guatemala ISR on profits or gross income, 12% IVA, small taxpayer regime, FEL e-invoicing, withholding Read the guide Guyana 25% or 40% corporation tax, 14% VAT, withholding and NIS Read the guide Haiti 30% corporate tax, 10% TCA, withholding and payroll contributions Read the guide Honduras 25% income tax plus solidarity contribution, 15% ISV, withholding Read the guide Jamaica 25% corporate tax, 15% GCT, withholding and payroll contributions Read the guide Mexico ISR, VAT and CFDI e-invoicing, RESICO, payroll, profit sharing and withholding Read the guide Nicaragua 30% income tax with a minimum tax, 15% IVA, withholding Read the guide Panama Territorial 25% income tax, 7% ITBMS, dividend tax, e-invoicing and withholding Read the guide Paraguay 10% IRE, 10% IVA, dividend tax, SIFEN e-invoicing and withholding Read the guide Peru 29.5% corporate tax, MYPE regime, 18% IGV, electronic invoicing, withholding Read the guide St Kitts and Nevis 33% corporate tax, 17% VAT, no personal income tax Read the guide St Lucia 30% corporate tax, 12.5% VAT, withholding and social security Read the guide St Vincent and the Grenadines 30% corporate tax, 16% VAT, withholding and social security Read the guide Suriname 36% corporate tax, 10% VAT (since 2023), dividend tax and payroll Read the guide Trinidad and Tobago 30% corporation tax, business and green fund levies, 12.5% VAT, withholding Read the guide United States Federal income tax, state sales tax, payroll, 1099s, foreign-owner filings and withholding Read the guide Uruguay 25% IRAE, 22% IVA, net worth tax, electronic receipts (CFE), withholding and minimum tax Read the guide Venezuela Income tax up to 34%, 16% IVA, IGTF on foreign-currency payments, withholding Read the guide

Africa

Algeria IBS at 19% to 26%, 19% VAT, the IFU flat tax, withholding and social security Read the guide Angola 25% industrial tax, 14% VAT, withholding on services and social security Read the guide Benin 30% corporate tax, 18% VAT, synthetic professional tax (TPS) for small businesses, withholding and social security Read the guide Botswana 22% corporate tax, 14% VAT at P1 million, withholding and PAYE Read the guide Burkina Faso 27.5% corporate tax, 18% VAT, simplified contribution (CME) for small businesses, withholding and social security Read the guide Burundi 30% corporate tax, 18% VAT, flat-rate tax on turnover for small businesses, withholding and social security Read the guide Cabo Verde 21% corporate tax, 15% VAT, withholding and payroll taxes Read the guide Cameroon 33% corporate tax, 19.25% VAT, minimum tax, withholding and CNPS Read the guide Chad 35% corporate tax, 18% VAT, global flat tax for small businesses, withholding and social security Read the guide Congo 28% corporate tax, 18% VAT, global flat tax for small businesses, withholding and social security Read the guide Côte d'Ivoire 25% corporate tax, 18% VAT, electronic standardised invoices (FNE), withholding and CNPS Read the guide Djibouti 25% corporate tax, 10% VAT, flat-rate tax for small businesses, withholding and social security Read the guide DR Congo 30% corporate tax, 16% VAT, flat-rate tax (impôt forfaitaire) for small businesses, withholding and social security Read the guide Eswatini 27.5% corporate tax, 15% VAT, withholding and payroll taxes Read the guide Ethiopia 30% corporate tax, 15% VAT or turnover tax, withholding and pension Read the guide Gabon 30% corporate tax, 18% VAT, single flat tax (IS synthétique) for small businesses, withholding and social security Read the guide Gambia 27% corporate tax, 15% VAT, withholding and payroll taxes Read the guide Ghana Corporate tax, the reformed 20% VAT, E-VAT invoicing, withholding and SSNIT Read the guide Guinea 25% corporate tax, 18% VAT, single synthetic tax for small businesses, withholding and social security Read the guide Kenya Corporate tax, 16% VAT, turnover tax, eTIMS e-invoicing, withholding and minimum top-up tax Read the guide Lesotho 25% corporate tax, 15% VAT, withholding and payroll taxes Read the guide Liberia 25% corporate tax, 10% GST, withholding and payroll taxes Read the guide Libya 20% corporate tax, no VAT, withholding and payroll taxes Read the guide Madagascar 20% corporate tax, 20% VAT, synthetic tax (IS) for small businesses, withholding and social security Read the guide Malawi 30% corporate tax, 16.5% VAT, withholding and pension Read the guide Mali 30% corporate tax, 18% VAT, synthetic tax for small businesses, withholding and social security Read the guide Mauritania 25% corporate tax, 16% VAT, flat-rate tax for small businesses, withholding and social security Read the guide Mauritius 15% corporate tax with partial exemptions, 15% VAT, domestic minimum top-up tax, CSG and withholding Read the guide Morocco Corporate tax at 20% or 35%, 20% VAT, auto-entrepreneur regime, withholding and payroll Read the guide Mozambique 32% corporate tax, 16% VAT, the ISPC simplified tax, withholding and INSS Read the guide Namibia 30% corporate tax, 15% VAT, withholding and social security Read the guide Niger 30% corporate tax, 19% VAT, synthetic tax for small businesses, withholding and social security Read the guide Nigeria Company income tax and development levy under the Nigeria Tax Act 2025, 7.5% VAT, e-invoicing, withholding Read the guide Rwanda 28% corporate tax, 18% VAT, turnover tax for small businesses, EBM receipts and withholding Read the guide Senegal 30% corporate tax, 18% VAT, simplified regime for small businesses, withholding and social security Read the guide Seychelles 25% corporate tax, 15% VAT, withholding and payroll taxes Read the guide Sierra Leone 25% corporate tax, 15% GST, withholding and payroll taxes Read the guide South Africa Corporate tax and small business rates, 15% VAT, PAYE and SDL, dividends tax and global minimum tax Read the guide Sudan 30% corporate tax, 17% VAT, withholding and payroll taxes Read the guide Tanzania 30% corporate tax, 18% VAT at TSh 200 million, EFD receipts, SDL and withholding Read the guide Togo 27% corporate tax, 18% VAT, single professional tax (TPU) for small businesses, withholding and social security Read the guide Tunisia Corporate tax, 19% VAT, e-invoicing, withholding and social security Read the guide Uganda 30% corporate tax, 18% VAT at USh 150 million, EFRIS e-invoicing, NSSF and withholding Read the guide Zambia 30% corporate tax, 16% VAT at K800,000, turnover tax, Smart Invoice and withholding Read the guide Zimbabwe 24.72% corporate tax, 15.5% VAT at US$40,000, fiscal devices, withholding and NSSA Read the guide

Asia-Pacific

Australia Company tax, GST, PAYG, Payday Super, withholding and transfer pricing Read the guide Bangladesh Corporate tax from 20% to 27.5%, 15% VAT or 4% turnover tax, withholding and EFD invoicing Read the guide Bhutan 30% corporate tax, 5% GST and TDS Read the guide Brunei 18.5% corporate tax, no VAT or personal income tax, SPK pension and withholding Read the guide Cambodia 20% tax on income, 10% VAT, prepayments, 14% withholding and NSSF Read the guide China Enterprise income tax, VAT, digital fapiao, surcharges, withholding and transfer pricing Read the guide Fiji 20% corporate tax, 12.5% VAT, withholding and FNPF Read the guide Hong Kong Two-tier profits tax, no VAT, business registration, MPF, royalties and top-up tax Read the guide India Corporate tax, GST, e-invoicing, TDS, payroll, withholding and transfer pricing Read the guide Indonesia Corporate tax, 0.5% MSME final tax, VAT and e-Faktur, withholding and global minimum tax Read the guide Japan Corporate tax, consumption tax and the invoice system, payroll, withholding and transfer pricing Read the guide Kazakhstan 20% CIT, 16% VAT under the 2026 Tax Code, simplified declaration, ESF e-invoices and withholding Read the guide Kiribati 20% corporate tax, 12.5% VAT and withholding Read the guide Kyrgyzstan 10% profit tax, 12% VAT, single tax for small businesses, e-invoicing and withholding Read the guide Laos 20% profit tax, 10% VAT, lump-sum tax for small businesses, withholding and social security Read the guide Macau 12% complementary tax above MOP 600,000, no VAT, stamp duty and social security Read the guide Malaysia Corporate tax with SME rates, SST, MyInvois e-invoicing, EPF, withholding and top-up tax Read the guide Maldives 15% business profit tax, 8% GST (17% on tourism), withholding and pension Read the guide Marshall Islands Gross revenue tax, no VAT, wage tax and social security Read the guide Micronesia Gross revenue tax, state sales taxes, wage tax and social security Read the guide Mongolia 10% or 25% corporate tax, 1% small-business tax, 10% VAT, e-Barimt and withholding Read the guide Nauru Business profits tax, no VAT, employment and services tax Read the guide Nepal 25% corporate tax, 13% VAT, withholding and Social Security Fund Read the guide New Zealand Company tax, GST, PAYE and KiwiSaver, non-resident withholding and transfer pricing Read the guide Pakistan Income tax, super tax, sales tax on goods and services, withholding and digital invoicing Read the guide Palau 12% business profits tax and 10% PGST (since 2023) Read the guide Papua New Guinea 30% corporate tax, 10% GST, 17% dividend withholding and superannuation Read the guide Philippines Corporate tax and MCIT, VAT or percentage tax, e-invoicing, withholding and transfer pricing Read the guide Samoa 27% corporate tax, 15% VAGST, withholding and NPF Read the guide Singapore Corporate tax, GST, InvoiceNow, CPF, withholding, transfer pricing and top-up tax Read the guide Solomon Islands 30% corporate tax, 10% GST (VAT planned) and withholding Read the guide South Korea Corporate tax, VAT and e-tax invoices, payroll insurances, withholding and transfer pricing Read the guide Sri Lanka 30% corporate tax, 18% VAT, SSCL, withholding and EPF/ETF Read the guide Taiwan 20% profit-seeking enterprise tax, 5% business tax, e-GUI invoicing, withholding Read the guide Tajikistan 18% profit tax, 14% VAT, withholding and social tax Read the guide Thailand Corporate tax with SME rates, 7% VAT, specific business tax, withholding and top-up tax Read the guide Timor-Leste 10% income tax, 2.5% sales tax, services tax and withholding Read the guide Tonga 25% corporate tax, 15% consumption tax and withholding Read the guide Turkmenistan Profit tax of 8% or 20%, 15% VAT and withholding Read the guide Tuvalu 30% corporate tax, consumption tax and withholding Read the guide Uzbekistan 15% profit tax, 12% VAT, 4% turnover tax for small businesses, e-invoicing and withholding Read the guide Vanuatu No income tax, 15% VAT, business licences and VNPF Read the guide Vietnam Corporate tax with small-business rates, VAT, e-invoicing, foreign contractor tax and top-up tax Read the guide

More countries are on the way.