List of countries by tax rates

"State tax" redirects here. For taxes in the United States, see State tax levels in the United States.

Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.

Methodology

This is a list of tax rates around the world. It focuses on four types of tax:

Some other taxes (for instance property tax, substantial in many countries, such as the United States) are not shown here. The table isn't 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 don't account for deductions, exemptions, or rebates. The effective rate is usually much lower than the marginal rate, but sometimes much higher. The tax rates given for federations (such as the USA and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

Countries

Country Corporate tax Individual (min) Individual (max) [1] Payroll tax (usually reduces taxable income) VAT or GST or Sales tax
For more detailed VAT rates see VAT rates
 Afghanistan[2] 20% 10% $3,500 to $27,000 20% above $27,000 N/A 2% to 5%[3]
 Albania[2] 15% 0% 23% N/A 20%[3]
 Alderney 10% 20% N/A 12% (employer and employee combined)[4] N/A
 Algeria[5] 19% for Goods production, activities of building, tourism and civil engineering and 25% for trade and services. 0% 35% N/A 17%[3] or 7%[6]
 Andorra 10%[7] 0% 10% N/A 4.5% or 1%[8]
 Angola[2] 35% 0% 17% N/A 10%[3]
 Argentina 35% 9% 35% 44% [9] 21%[3]
 Armenia[2] 20% 24.4% 36% 36% 20%[3]
 Aruba[2] 28% 7%[10] 58.95%[10] N/A 1.5% tax on turnover[11]
 Australia[12][13] 28.5%–30%[Note A] 0% 49%[Note B] 4.75%-6.85% (varies by state/territory)[14][15] 10% GST (0% on essential items)[16]
 Austria[2] 25%[17] 0% 55% N/A 20% - 19% (Jungholz region) - 13% (agricultural supplies, entrance to cultural and sporting events, cinemas, domestic flights, domestic wine) - 10% (foodstuffs, books, hotels and tourism, passenger transport, pharmaceuticals)[3]
 Azerbaijan[18] 20% 14% 25% N/A 18%[3]
 Bahamas[19] 0%[20] 0% 0% 9.8%[21] 7.5%
 Bangladesh[2] 35%[22] 0% 25% N/A 15%[3]
 Barbados[23] 25% 25% 38% 21.35% (Employee 10.1% Employers 11.25%) on first BBD$4360/month of income [24] 17.5%[3] (hotel accommodation 7.5%)
 Bahrain 0%[25] 0% 0% 0% N/A
 Belarus[5] 18% 13% 17% 35% 20%[3] or 10%
 Belgium[2] 33.99%[26] 0% 64% (max of federal+local) 55%(federal)+ 0%-9% (local) 37.84% 21%[3] - 12% (restaurants) - 6% (essential and selected goods)
 Benin 35% 10% 35% N/A 18%[3]
 Bhutan 30% 0% 25%[27] N/A N/A
 Bolivia 25% 0% 25% 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) 13%[3] (VAT) – multiple rates (ICE: Consumption of specific products)
 Bosnia and Herzegovina 10%[28] N/A 5% FBiH, 0–15% RS[28] 33.76% FBiH, 42–57% RS[28] 17% FBiH and RS[3][28]
 Botswana 22% 0% 25% N/A 12%
 Brazil[2] 34% 0% [29] 27.5% 31% 17% to 25% [30]
 Brunei 20% 0% 0% 8.5% (between the 5% Employee Provident Fund (Tabung Amanah Pekerja TAP) and 3.5%

Supplemental Contributory Pension (SCP)

 N/A[3]
 Bulgaria 10% 10% 10% 31% [31] 20%[3]
 Burkina Faso 27.5% 2% 30% N/A 18%[3]
 Burundi[32] 35% 0% 35% N/A 18%[3]
 Cambodia 20% 0% 20% N/A 10%[3]
 Cameroon[5] 38.5% 10% 35% N/A 19.25%
 Canada[33] 15% - 26% federal + 11-16% provincial[34] 0% (federal) + 0% (provincial) 58.75% + Surcharge taxes (Varies) (15%-33% federal + 5%-25.75% provincial + 0–C$900 Health Premium + Surcharge Taxes)[35][36][37] 9.9%, split equally between the employee and the employer up to a maximum of $2,479.95 each (CPP)[38] + 1.88%[39] up to a maximum of $930.60, with the employer contributing 1.4 times that amount, 2.632%, up to a maximum of $1,302.84[40] (Employment Insurance EI) + varied % of Income Tax (CIP) 5% (federal GST) with exemptions for small-businesses[41] + 0%-10% (PST)[3]
 Cape Verde 25% 16.5 27.5 N/A 15%[3]
 Cayman Islands 0%[42] 0% 0% 5-10% (A 5% pension minimum withholding is paid by the employee, with an additional 5% matched by the employer on the first 60,000.00 dollars)[43] 7% Stamp Duty one time tax on property, 22-42% Import duty varies based on import types.[44]
 Central African Republic 30%[45] N/A 50%[45] N/A 19%[3]
 Chile[46] 24%[47] (on distributed profits, deductible from personal income taxes[48][49]) 0% 40% 10% (AFP private retirement fund) + 2 to 3% (AFP administrative costs) + 7% (healthcare insurance) + 0.6% (unemployment insurance) = up to around 20% of income before taxes (each item has an upper payment limit or ceiling) 19%[3]
 China[2] 25% 0% 45%[50][51] 42.8%
= 10.5% (employee-paid)
+ 32.3% (employer-paid),
including social security, and insurances for healthcare, retirement, unemployment and reproduction, with each amount varying by provinces and municipalities [52][53]		 17% with many exceptions[3]
 Colombia[5] 25% 0% 33% N/A 16%[3]
 Costa Rica 30% 0% 25% 9% social security charge. 13%[54]
 Croatia[5] 20% 12% 40% 37.2% (nationwide)[55]
0–18% (local)		 25%[56] (0% on books and some foods)
 Cuba[57] 30% 15% 50% N/A 2.5% to 20%[3]
 Cyprus[2] 12.5% 0% 35% 6.8% 19%[3] (5% or 0% for certain goods)
 Czech Republic[58][59] 19%[26] 15% 22% 45%, 31.5% (social security) + 13.5% (healthcare insurance) 21%[60] (15% or 10% for certain goods)
 Denmark[61] 22% 29.68% (2015)[62] (first USD $7,760 pro anno is deductible) 51.95% (2015)[62] 8% (2015)[62] 25%
 Dominican Republic 27% 0% 25% 10% (AFP private retirement fund) + 10% (healthcare insurance) = up to around 20% of income before taxes, 14% pay by the employer and 6% pay by the employee (each item has an upper payment limit) 18%
 Egypt[63] 25% 10% 20% N/A 10% (standard), 25% (luxury goods), 0% (exports)[64]
 El Salvador 30% 0% 30% N/A 13%
 Estonia[2] 20% 20% 20% 33% 20% or 9%
 Finland 20%[65] 7.71%

(7.71% social security,[66] no national[67] or municipal[68] taxes for income no more than 2 930 €)

 61.96% (31.75% national[67]

16.5-22.5% municipal[69]
7.71% social security[66])

 20.64% (average)[66] 24%
14% (food and fodder)
10% (e.g. accommodation and culture)
 France 15% (profit < 38120€) - 33.00% (profit > 38120€) 0% up to €9700 45% 50% (Employee ~17% Employers ~33%) 20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press)
 Gabon 35% 5% 35% 2.6% 18%
 Gambia 31% 0% 30% N/A N/A
 Germany 29.65%[22] 14% (first €8,652 pro anno is deductible, €8820 from 2017, €9000 from 2018) 45% 41%, 15% for one of the many public health insurances (fixed rate by law), as well as a solidarity tax (depending on income) and a 26% social security tax (retirement + unemployment) 19% or 7% (e.g. food)
 Georgia[5] 15% 20% 20% N/A 18%
 Gibraltar 10% 17% 40% N/A 0%
 Greece 58%, Year 1
29%, Year 2+		 22%
(€2,100 Tax Deducted if Income <€21,000)		 42% 44% 24%,[3] 13% (Health,Tourism), and 6% (Theater tickets, books, medicine). For some islands away from the mainland the rates are 17%, 9% and 4%.
 Guatemala[5] 25% 5% 7% 17.5% (Social Security, Recreation and Technical Training Institutes) 12%
 Guyana[70] 30% N/A 33⅓% N/A 16% or 0%
 Guernsey 0%[71] 20% N/A 12% (employer and employee combined)[4] N/A
 Hong Kong[72] 16.5%[73] 0% 15% Employees make 5% contribution on HKD 7100 to HKD 30000 of their monthly salary to the Mandatory Provident Fund, with 100% matching by the employers and immediate vesting and portability features. 0%. The idea to levy GST was proposed and dropped in 2006.
 Hungary 19% 15% 15% 34.5% (2013) 27%, 18% (milk, dairy products, flour, cereals, bakery products etc.), 5% (medicines, books)
 Iceland[5] 20% 0% 46% 6% 24% or 12%
 India 30%[74] 0% 34.6%[75] 2-12.5% 5.5%-15%
 Indonesia 25% 5% 30% N/A 10%
 Iran 25% 0% 35% 35%-15% 0%-9% - depending on item
 Ireland 12.5% 20% (first €1,650 pro anno is deductible) 40% 0%-11% USC (A levy on gross income that does not affect Income Tax)
0 - 4% Pay Related Social Insurance (PRSI)		 23% Goods
9%-13.5% Services
0% certain items of food
 Isle of Man 0% 10% 20% 23.8% (combined) [76] 20%, 5% on Home Renovations
 Israel 25% [77] 11.5% 50% 10%-52% 17% on all the products and services (except for vegetables and fruits).
 Italy 27.5% 23%- 0% on the first 8.500 euro income 43% +4% (special added tax) 39%[78] page 19 22% or 10% or 4% (food, books)
 Jamaica 33.3% Large companies 25% Small Private companies 0% 25% on income over J$592,800 25% on income over J$592,800 Plus Ed. Tax 2.25% on Statutory Income, NHT 2% on gross Income & NIS (social security) 2.5% on Income up to J$1.5M GCT 16.5%, SCT varies up to 20%
 Japan[79] 32.11%[80] 5% 50% (40% national + 10% local) 25.63% 8% (consumption)
 Jersey[2] 0% 0% 20% up to £625,000, 1% above £625,000 6% 5%[81]
 Jordan[5] 20% 0% 14% N/A 16% (GST)
 Kazakhstan[5] 20%[22] 10% 10% (for residents), 15% (for non-residents) 11% 12%
 Kenya 30%[22] 10% 30% citizens, 35% foreigners N/A 16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax
 Kuwait 15% 0% 0% N/A 16%
 South Korea[5] 24.2%[22] 6% + 1.8%[82] 38%[83] + 11.4%[82] N/A 10%
 North Korea[84] 25% 0% 20% N/A 2% to 4%
 Latvia[85] 15% 24% (flat tax rate) 24% 35.09% 21%[86]
 Lebanon[5] 15% 2% 20% N/A 10%
 Liechtenstein[87][88] 12.5% 1.2% 17.82% 11.6% 3.6%-7.6%, (lodging services additional 2.4%)
 Lithuania 15%[89] 0% 15% 39.98% 21%
 Luxembourg 29.22% 6% 52.45% total: 40%[90] + 12.45% social security charges[91] N/A 17%
 Macau[2] 12% 0% 12% N/A N/A
 Macedonia[2] 10% 10% (flat tax rate) 10% N/A 18% or 5%
 Malaysia[2] 25% 0% 26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf 6% [92]
 Maldives[93] 8%-15%[94] 0% 15% N/A 6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[95]
 Malta 0-10% (35%[22] pre rebate) 0% 35% N/A 18%
 Marshall Islands N/A 0%, 8% on employees of resident companies 12% on employees of resident companies[96] N/A 2-4%
 Mauritius 15% 15% (flat tax rate) 15% N/A 15%
 Mexico[2] 30%[97] 1.92% 35% 35% 16%
 Moldova[2] 12% 7% 18% N/A 20%
 Monaco 33.33% 0%[98] N/A 38%-54%[99] 19.6%-5.5%[100]
 Mongolia 10% 10% 10% N/A 10%
 Montenegro 9%[101][102] 9% (first EUR 720)[102] 15%[102] N/A 19%[102]
 Morocco 30%[22] 0% 38% N/A 20%
   Nepal 20% 15%, 1% Social Security Tax Mandatory 25%[103] N/A 13%[104]
 Netherlands 20% on first €200.000 profit.

25% on €200.001+ profit

 36.25% (first €2,103 pro anno is deductible) 52%[105] + reduction of deductions (arbeidskorting and general korting) N/A 21% (6% for essential and selected goods)
 New Zealand 28% 10.5%[106] 33%[107] N/A 15% GST
 New Caledonia[108] 30% 0% 25% on local income of non-residents

40%[109]

 N/A
 Nigeria 30% 7% 24% N/A 5%
 Norway[110] 25%[111] 0% 46.9%[112] (includes 8.2% pension contribution) 0%-14.1% 25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms)
 Oman 12%[113] 0% 0% 21% [114] 0%
 Pakistan 35% 7.5% 35% N/A 0% or 17% (basic food items)
 Palestine 15% 5% 15% N/A 14.5% (VAT)
 Panama 25% 0% 27% N/A 7% (except for: essential goods 0%, alcohol and hotels 10%, tobacco 15%)
 Paraguay 10% 8% 10% N/A 10%
 Peru[5] 30% 0% 30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like an insurance in case the employee loses his job) 1 complete additional salary in July and 1 complete additional salary in December for Christmas. 0.75% SENATI (Only Industry Jobs) 0.2% SENCICO (Only Construction Workers) 18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)
 Philippines 30% 5% 32% N/A 12% or 7% or 0%

(in some cases, foreign investors are zero-rated)

 Poland[26] 19% (15% for SME)[26] 0% 32% (or optional 19% flat rate for self-employed) 41.11% 23% or 8% or 5%
 Portugal[2] 23% 14.5% 48% 34.75% 23%, 13%, 6%

Madeira, Açores: 15%, 9%, 4%

 Puerto Rico 20%[115] 0% (16% Proposed from March 2015) 33.34% Participates in US Federal Social Security system, payroll taxes are at same US rates 11.5%
 Qatar[2] 10% 0% 0% 0% 0%
 Romania 16% (3% revenue for micro-entities[116]) 16% (flat tax rate) 16% (+ 6.5% CASS + 10.5% CAS for self-employed ) 22.75-23.45%(+5-10% for special works) 20% or 9% (food, medicines, books, newspapers, hotel ...), or 4%[5]
 Russia[2] 20% 13% (flat) 13%
(35% for non-residents)		 30% (10% for SME, 14% for IT industry) before annual salary exceeds 568000 RUB, 10% thereafter 18% or 10% (books, certain items of food, children goods)
 San Marino 17% 12% 50% 29% 17% on imported goods. There is no VAT registration inside San Marino.
 Sark 0%[117] 0% - There are taxes on property and personal capital (max £5,760). 0% 0% 0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island.
 Saudi Arabia[118] 20% 0% (foreigners)
Zakat 2.5% on capital assets (natives)		 0% (foreigners)
Zakat 2.5% on capital assets (natives)		 22% Social security (Saudi nationals), 0% required for foreigners (although all employers are required to buy healthcare that costs $1300–1750 per employee). 0%
 Senegal[5] 25% 0% 50% N/A 20%
 Serbia[119] 15%[120] 10% 25% (additional contributions for state health, pension and unemployment funds)[121] 35.8%[122] 20%[123] or 8% or 0%

(reduced rates are for certain goods)

 Singapore 17%[124] 0% 22% 11.5 to 36% (To Central Provident Fund, rates are for monthly wages greater or equal to S$750)[125] 7% (GST)
 Slovakia 22%[126] 19% 25%[127] 30% tax including mandatory social security tax and health care tax 20% 10% on medication and books
 Slovenia[2] 17% 16% 50% 0% (abolished) 22% or 9.5%
 South Africa 28%[128] 0% 41% 18 - 40% 14%
 Spain[2] 25% 20% (first €5,151 pro anno is deductible) 49% 36.25% 21%, 10% & 4%
 Sri Lanka[2] 15% - 30%[22] 0% 15% (If annual income is more than 2.5m LKR) N/A 0% or 8% or 12%
 Swaziland 27.5% 33% 33% N/A 14%
 Sweden 22%[129] 31% (first USD $2,690 pro anno is deductible) 59.7%[130][131] 31.42%[132] 25% or 12% or 6%[133]
  Switzerland[5] 17.92%[22] 0% 13.2% (federal) N/A 8.0% or 3.8% or 2.5%
 Syria[2] 22% 5% 15% N/A N/A
 Taiwan[2] 17%[134] 6% 45% N/A 5% VAT
Various rates of Gross receipts tax on a few industries, such as financial services.[135]
 Tanzania 30% 15% 30% N/A N/A
 Thailand 20% 0% 35% 5%-35% 7%
 Trinidad and Tobago 25% 0% 25% N/A 12.5%
 Tunisia[5] 30% 0% 35% N/A 18% or 12% or 6%
 Turkey[2] 20% 15% 35% 40%-35% 18% or 8%(e.g. clothing) or 1%(certain food)[3]
 Ukraine[5] 18% 0% (base tax rate 20%) 30% (base tax rate 20%) 20%; also possible 2%-49.7% (mandatory contribution to the State Pension Fund paid by employer called United social contribution) 20% or 7% or 0%
 United Arab Emirates[5] 0% 0%[136] 0%[136] N/A N/A
 United Kingdom[137] 20% [138] 0%, 20%

(personal allowance of £11,000 for most people)[139]

 45%[140] (on income over £150,000) 0%-25.8% (National Insurance) 20% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[141]
 United States 35% + 0-12% State/Local[22] 0% (federal) + 0% (state) +
0%-3% (local)		 52.9% =

39.6% (federal)[142] +
13.3% (state)[143]

 20.2%
12.4% (federal social security) +
3.8% (federal medicare) +
2% (state) +
2% (local) +
0%-11.725% (state and local)
 Uruguay[5] 25% 0% 30% N/A 22% (basic) or 11% (minimum) or 0% (extent)
 Uzbekistan[5] 8% 7.5% 22% N/A 0–20%
 Venezuela[5] 34% 6% 34% N/A 8%–10%/12%
 Vietnam[2] 20% 5% 35%[144] N/A 10%
 British Virgin Islands 0%[145] 0% 0% 10%-14% N/A
 Yemen 20%[146] 10% 15% N/A 2%
 Zambia 35% 10% 30% N/A 17.5%

Notes

See also

Wikimedia Commons has media related to Marginal tax rates.

References

  1. ↑ http://www.heritage.org/index/explore?view=by-variables
  2. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 "Revision, skat og rådgivning | KPMG | DK" (PDF). Kpmg.dk. Retrieved 2013-02-04.
  3. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 "VAT LiveInternational VAT and GST rates | VAT Live". VAT Live. Retrieved 2013-02-04.
  4. 1 2 Social Security contributions on Guernsey
  5. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 "FITA". FITA. Retrieved 2013-02-04.
  6. ↑ "Algeria Information, Income Tax Algeria, Agriculture Algeria, Algeria Import, Algeria Export & Algeria Employment Information". Fita.org. Retrieved 2013-02-04.
  7. ↑ Tremlett, Giles (2011-12-27). "Andorra gets a taste of taxation". The Guardian. London.
  8. ↑ http://www.lavanguardia.es/economia/noticias/20100704/53958607595/andorra-crea-un-iva-con-un-tipo-general-del-45-y-uno-reducido-del-1.html
  9. ↑ "Tributos Vigentes en la Republica Argentina a Nivel Nacional"
  10. 1 2 "Belastingtabel 2014 inkomstenbelasting/loonbelasting" Servicio di Impuesto
  11. ↑ "Hoeveel BBO moet u betalen?" Servicio di Impuesto
  12. ↑ "PwC Australia - Tax Rates". PriceWaterhouseCoopers. Retrieved August 25, 2015.
  13. ↑ "Growing Jobs and Small Business - tax cuts for small business". Australian Taxation Office. Retrieved August 25, 2015.
  14. ↑ "Payroll Tax Rates and Thresholds". Payroll Tax Australia. Retrieved August 25, 2015.
  15. ↑ "Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)". Nswbusinesschamber.com.au. Retrieved 2013-02-04.
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  17. ↑ "Corporate Tax Rate in Austria". advantageaustria.org. Retrieved 2016-01-18.
  18. ↑ "Taxes rates in Azerbaijan". Taxes.gov.az. Retrieved 2013-02-04.
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  20. ↑ "Taxation and Investment Guides: Bahamas Highlights 2013" Deloitte & Touche
  21. ↑ "Contributions Table". The National Insurance Board of The Commonwealth of The Bahamas. 2010-05-11. Retrieved 2011-12-22.
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  23. ↑ Form 2290
  24. ↑ http://www.bestaffplus.com/show-article.asp?articleid=1363
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  29. ↑ http://idg.receita.fazenda.gov.br/acesso-rapido/tributos/irpf-imposto-de-renda-pessoa-fisica#c-lculo-anual-do-irpf
  30. ↑ http://www.vatlive.com/vat-rates/international-vat-and-gst-rates/
  31. ↑ http://skmbg.com/en/tax-information-for-bulgaria/taxation-of-individuals/
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  33. ↑ Individual income tax rates, from Canada Revenue Agency official site: . Quebec has a separate income tax system: . Both indicate 2008 individual rates. Retrieved April 22, 2009.
  34. ↑ http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rts-eng.html
  35. ↑ http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/t4032/2014/t4032oc-gnrlnf-eng.html#_Toc337712807
  36. ↑ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial
  37. ↑ http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html
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  40. ↑ "EI premium rate and maximum". Canada Revenue Agency. Government of Canada. Retrieved 29 March 2015.
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  42. ↑ "Taxation and Investment Guides: Cayman Islands Highlights 2013" Deloitte & Touche
  43. ↑ http://www.npo.gov.ky/portal/page?_pageid=3602,6722012&_dad=portal&_schema=PORTAL Pension Law
  44. ↑ http://www.dutycalculator.com/dc/188452780/cars-motorcycles/cars-new-petrol/petrol-car-engine-capacity-3000cc-interior-volume-2-4m3/import-duty-rate-for-importing-modified-luxury-cars-from-germany-to-india-is-125/
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  46. ↑ "Servicio de Impuestos Internos" (in Spanish). Sii.cl. Retrieved 2013-02-04.- For corporate tax: rate of 20% introduced by Law 20630 (27 September 2012), in force from 1 January 2013.
  47. ↑ http://www.sii.cl/preguntas_frecuentes/renta/001_002_4708.htm
  48. ↑ http://www.sii.cl/portales/inversionistas/imp_chile/impuesto_renta_ing.htm
  49. ↑ http://www.sii.cl/aprenda_sobre_impuestos/estudios/sistemrenta_ingles.htm
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