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Worldwide Tax Summaries Home Quick Charts Back Corporate income tax (CIT) rates Corporate income tax (CIT) due dates Personal income tax (PIT) rates Personal income tax (PIT) due dates Value-added tax (VAT) rates Withholding tax (WHT) rates Capital gains tax (CGT) rates Net wealth/worth tax rates Inheritance and gift tax rates Interactive Map Archives Glossary Back Common tax abbreviations Currency codes Advanced print Advanced Print × Use the advanced print options to create a tailored report including your topics of interest across a select group of territories 1. Select up to 5 territories A Albania Algeria Angola Argentina Armenia Australia Austria Azerbaijan B Bahrain Barbados Belgium Bermuda Bolivia Bosnia and Herzegovina Botswana Brazil Bulgaria C Cabo Verde Cambodia Cameroon, Republic of Canada Cayman Islands Chad Chile China, People’s Republic of Colombia Congo, Democratic Republic of the Congo, Republic of Costa Rica Croatia Cyprus Czech Republic D Denmark Dominican Republic E Ecuador Egypt El Salvador Equatorial Guinea Estonia Eswatini Ethiopia F Fiji Finland France G Gabon Georgia Germany Ghana Gibraltar Greece Greenland Guatemala Guernsey, Channel Islands Guyana H Honduras Hong Kong SAR Hungary I Iceland India Indonesia Iraq Ireland Isle of Man Israel Italy Ivory Coast (Côte d’Ivoire) J Jamaica Japan Jersey, Channel Islands Jordan K Kazakhstan Kenya Korea, Republic of Kosovo Kuwait Kyrgyzstan L Lao PDR Latvia Lebanon Libya Liechtenstein Lithuania Luxembourg M Macau SAR Madagascar Malawi Malaysia Malta Mauritania Mauritius Mexico Moldova Mongolia Montenegro Morocco Mozambique Myanmar N Namibia, Republic of Netherlands New Caledonia New Zealand Nicaragua Nigeria North Macedonia Norway O Oman P Pakistan Palestinian territories Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Q Qatar R Romania Rwanda S Saint Lucia Saudi Arabia Senegal Serbia Singapore Slovak Republic Slovenia South Africa Spain Sweden Switzerland T Taiwan Tajikistan Tanzania Thailand Timor-Leste Trinidad and Tobago Tunisia Turkey Turkmenistan U Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan, Republic of V Venezuela Vietnam Z Zambia Zimbabwe 2. Select topic areas Overview Corporate Select All Unselect All Significant developments Taxes on corporate income Corporate residence Other taxes Branch income Income determination Deductions Group taxation Tax credits and incentives Withholding taxes Tax administration Other issues Individual Select All Unselect All Significant developments Taxes on personal income Residence Other taxes Income determination Deductions Foreign tax relief and tax treaties Other tax credits and incentives Tax administration Sample personal income tax calculation Other issues 3. Select your format Include Cover Page Sort by territory Sort by topic Cancel Print Success! Your message has been sent. × Error! Your message was not sent. Please try again. × CW Chris Wooley WWTS Operations Director, PwC US Please contact for general WWTS inquiries (by clicking name above). Contact Us × Name Email Subject Message By submitting your email address, you acknowledge that you have read the Privacy Statement and that you consent to our processing data in accordance with the Privacy Statement. Cancel Send Go to Interactive Map Covering corporate and individual taxes in 150 territories worldwide. Written by local PwC tax specialists. Select your summary Albania Algeria Angola Argentina Armenia Australia Austria Azerbaijan Bahrain Barbados Belgium Bermuda Bolivia Bosnia and Herzegovina Botswana Brazil Bulgaria Cabo Verde Cambodia Cameroon, Republic of Canada Cayman Islands Chad Chile China, People’s Republic of Colombia Congo, Democratic Republic of the Congo, Republic of Costa Rica Croatia Cyprus Czech Republic Denmark Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Estonia Eswatini Ethiopia Fiji Finland France Gabon Georgia Germany Ghana Gibraltar Greece Greenland Guatemala Guernsey, Channel Islands Guyana Honduras Hong Kong SAR Hungary Iceland India Indonesia Iraq Ireland Isle of Man Israel Italy Ivory Coast (Côte d’Ivoire) Jamaica Japan Jersey, Channel Islands Jordan Kazakhstan Kenya Korea, Republic of Kosovo Kuwait Kyrgyzstan Lao PDR Latvia Lebanon Libya Liechtenstein Lithuania Luxembourg Macau SAR Madagascar Malawi Malaysia Malta Mauritania Mauritius Mexico Moldova Mongolia Montenegro Morocco Mozambique Myanmar Namibia, Republic of Netherlands New Caledonia New Zealand Nicaragua Nigeria North Macedonia Norway Oman Pakistan Palestinian territories Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Rwanda Saint Lucia Saudi Arabia Senegal Serbia Singapore Slovak Republic Slovenia South Africa Spain Sweden Switzerland Taiwan Tajikistan Tanzania Thailand Timor-Leste Trinidad and Tobago Tunisia Turkey Turkmenistan Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan, Republic of Venezuela Vietnam Zambia Zimbabwe Go Select territory Updates New Caledonia tax summaries are now available United Arab Emirates introduces federal corporate tax (CT) Ethiopia tax summaries are now available Mauritius introduces progressive PIT system Turkey increases CIT and VAT rates Previous Next Global Tax Talk – Tax in 60 Seconds with Will Morris (05/13/24) To be notified when new videos are available, click Subscribe . More from YouTube Global Tax Talk – Tax in 60 Seconds with Will Morris (05/06/24) YouTube Global Tax Talk May 07, 2024 A leader in its region and beyond, Brazil continues to advance dramatic tax reform with the government’s presentation of laws for the operation of a goods and services tax as well as an excise tax. The UN Ad Hoc Committee and Latin American and Caribbean Tax Platform (PTLAC) are also meeting and progressing on new initiatives. And in a quick roundup of Pillar Two news, Canada and Poland are the latest countries to introduce draft comprehensive legislation. Watch Global Tax Talk every week for the latest on global tax policy developments so that you stay global tax ready. SUBSCRIBE TO GLOBAL TAX TALK https://cloud.email.pwc.com/global-tax-talk Global Tax Talk – Tax in 60 Seconds with Will Morris (02/05/24) YouTube Global Tax Talk May 07, 2024 Surprises from the European Commission this week! Infringement proceedings have been opened against EU Member States that have not yet enacted Pillar Two. There’s also been lukewarm compliance with the Foreign Subsidies Regulation with just a small number of notifications filed so far. However, the OECD has released some good news about dispute prevention with new statistics on the International Compliance Assurance Program. Watch Global Tax Talk every week for the latest on global tax developments so that you stay global tax ready. Launch Youtube playlist Explore further Global Tax Talk – Tax in 60 Seconds with Will Morris (05/13/24) It’s been a relatively quiet week on the tax front, but we are keeping tabs on the May 14 EU Finance Ministers meeting for the latest on the FASTER proposal on withholding tax in the EU, as well as VAT in the Digital Age. Plus, some reflections on tax transparency including a closer look at the new Tax Responsibility and Transparency Index released by the Fair Tax Foundation and CSR Europe. Watch Global Tax Talk every week for the latest on global tax policy developments so that you stay global tax ready. SUBSCRIBE TO GLOBAL TAX TALK https://cloud.email.pwc.com/global-tax-talk Tax Reporting and Strategy Bringing together tax function design, technology and compliance delivery to help you understand and meet your current and future challenges head-on. People and Organisation The world of work is changing. We can help build tailored people and organisation solutions to help you achieve your strategic ambitions and prepare for the future of work. Mergers and Acquisitions Whatever type of transaction you are contemplating, your tax obligations...