Tax rates around the world


Tax rates around the world

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. The graph below gives an indication by rank of some raw indicators.

Contents

Graphs

Income Tax rates by Country based on OECD 2005 data.[1]

List

This is a list of tax rates around the world. It focuses on three types of taxes: corporate taxes, individual taxes and sales taxes (value added taxes (VAT) / goods and services taxes (GST) / sales). Some other taxes (for instance property tax, substantial in many countries, such as USA) are not shown here. The table is not intended to represent the true tax burden to either the corporation or the individual in the listed country. Note that no distinction is made between "true" taxes, that pay for the government's general budget, and fees paid for specific social benefits such as health insurance or retirement pay. The ways these benefits are paid and defined vary by country, and the benefits paid for also vary by country.

Country/Region Corporate Individual Payroll tax (usually reduces taxable income) VAT / GST / Sales Primary tax articles
 Afghanistan[2] 20% &100000000000000020000002% to 5%[3] Taxation in Afghanistan
 Albania[2] 10% &1000000000000002000000020%[4] Tax system in Albania
 Algeria[5] 19% 0–35% &1000000000000001700000017%[6] or 14% or 7%[7] Taxation in Algeria
 Andorra[citation needed] N/A 0% N/A &100000000000000045000004.5% or 1%[8] Taxation in Andorra
 Angola[2] 35% 1–60% &1000000000000001000000010%[9] Taxation in Angola
 Argentina 35% 9–35% &1000000000000002100000021%[10] Taxation in Argentina
 Armenia[2] 20% &1000000000000002000000020%[11] Taxation in Armenia
 Aruba[2] 28% Taxation in Aruba
 Australia[12] 30% 0–45%

1.5% (Medicare levy)

4.75-6% (state)[13] &1000000000000001000000010% GST (0% on essential items)[14]
 Austria[2] 25% 21–50% &1000000000000002000000020%[15] Taxation in Austria
 Azerbaijan[16] 20% 0–30% &1000000000000001800000018%[17] Taxation in Azerbaijan
 Bahamas[18] 0% 0% 0% 0% Taxation in The Bahamas
 Bangladesh[5] 0–45% 0–25% &1000000000000001500000015%[19] Taxation in Bangladesh
 Barbados[20] 25% 25%–35% &1000000000000001500000015%[21] (hotel accommodation 7.5%) Taxation in Barbados
 Belarus[5] 24% 12% 35% &1000000000000002000000020%[22] or 10% Taxation in Belarus
 Belgium[2] 33.99% 25–55% &1000000000000002100000021%[23] (6% for essential and selected goods) Taxation in Belgium
 Benin[citation needed] 35% 35% &1000000000000001800000018%[24] Taxation in Benin
 Bhutan 0–25%[25] Taxation in Bhutan
 Bolivia 25% (IUE: on profits) – 3% (IT: income resulting from transactions) N/A 13% (RC-IVA: Complementary Regime to the VAT – withholding tax - the employee can deduct it entirely using the bills from products or services acquired) &1000000000000001300000013%[26] (VAT) – multiple rates (ICE: Consumption of specific products) Taxation in Bolivia
 Bosnia and Herzegovina 10% FBiH, 10% RS[27] 5% FBiH, 0–15% RS[27] 33.76% FBiH, 42–57% RS[27] &1000000000000001700000017% FBiH and RS[27][28] Taxation in Bosnia
 Botswana 15% (plus 10% surcharge) 25% &1000000000000001200000012%[29] Taxation in Botswana
 Brazil[2] 34% 0–27.5% 31% &1000000000000001700000017% to 25%[30] Taxation in Brazil
 Brunei 23.5% 0% 0% N/A[31] Taxation in Brunei
 Bulgaria 10% 10% &1000000000000002000000020%[32] Taxation in Bulgaria
 Burkina Faso 10–30% 2-30% &1000000000000001800000018%[33] Taxation in Burkina Faso
 Burundi[34] 35% 35% N/A &1000000000000001800000018%[35] Taxation in Burundi
 Cambodia &1000000000000001000000010%[36] Taxation in Cambodia
 Cameroon[5] 38.5% 10–35% &1000000000000001925000019.25% Taxation in Cameroon
 Canada[37] 15%(11% small business reduced rate) (federal)

2–16% (provincial)

0–29% (federal)

0–24% (provincial)

4.95% (CPP)

1.78% Employment Insurance (EI)


&100000000000000050000005% (Federal GST)

0–10%(PST)[38]

Taxation in Canada
 Cape Verde &1000000000000001500000015%[39] Taxation in Cape Verde
 Central African Republic &1000000000000001900000019%[40] Taxation in Central African Republic
 Chile[41] 17% 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) &1000000000000001900000019%[42] Taxation in Chile
 China[2] 25% 5–45% &1000000000000001700000017% with many exceptions[43] Tax system in China
 Colombia[5] 33% 0–33% &1000000000000001600000016%[44] Taxation in Colombia
 Costa Rica 10-30% 0-25% for non-salary income. Any salary below ¢651,000 (approx. $1,266.54) is tax free. 10% income tax for the difference between ¢651,000 to ¢977,000 (approx. $1,266.54 to $1,900.78). 15% for the remaining amount above ¢977,000 (approx. $1,900.78). As well a total of 10% over gross salary is applied to all workers to finance social security. 10% GST / 13% Sales[45] Taxation in Costa Rica
 Croatia[5] 20% 12%-25%-40% 37.2% (nationwide)[46]
0–18% (local)
&1000000000000002300000023%[47] (0% on books and some foods) Taxation in Croatia
 Cuba[5] 30% 10–50% &100000000000000025000002.5% to 20%[48] Taxation in Cuba
 Cyprus[2] 10% 0–30% 6.8% &1000000000000001500000015%[49] (5% or 0% for certain goods) Taxation in Cyprus
 Czech Republic[2] 20% 15% 47.5% &1000000000000002000000020%[50] or 10% (certain goods) Taxation in Czech Republic
 Denmark[51] 25% 36.57–67% 8% &1000000000000002500000025% Taxation in Denmark
 Egypt[52] 20% 10–20% N/A &1000000000000001000000010% (standard), 25% (luxury goods), 0% (exports)[53] Taxation in Egypt
 El Salvador 25% 0–25% &1000000000000001300000013% Taxation in El Salvador
 Estonia[2] 21% 0–21% 33% &1000000000000002000000020% or 9% Taxation in Estonia
 Finland[2] 26% 6.5–30% national, 16–21% municipal &1000000000000002300000023%
13% (food and fodder)
9% (e.g. accommodation and culture)
Taxation in Finland
 France[2] 33.33% 0–40% (income tax) 45% (social charges employers)

21% (social charges employees)

&1000000000000001960000019.6% or 5.5% or 2.1% Taxation in France
 Gabon 35% 5–55% 2.6% &1000000000000001800000018% Taxation in Gabon
 Germany 29.8% (average) 0–45% 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) &1000000000000001900000019% or 7% (e.g. food) Taxation in Germany
 Georgia[5] 15% 20% &1000000000000001800000018% Taxation in Georgia
 Gibraltar 10% 17–40% N/A 0% Taxation in Gibraltar
 Greece 22/25% 0–45% 44% &1000000000000002300000023%[54] or 11% Taxation in Greece
 Guatemala[5] 5% of Revenue or
31% of Net Income
15–31% 17.5% (Social Security, Recreation and Technical Training Institutes) &1000000000000001200000012% Taxation in Guatemala
 Guyana[55] 35%/45% 33⅓% &1000000000000001600000016% or 0% Taxation in Guyana
 Hong Kong[56] 16.5% 0–15% 5% mandatory personal defined contribution pension. 40% of Hong Kong Government revenue is from indirect taxation such as land sales [57] N/A
 Hungary 10% and 19% 20.32% 50.5% &1000000000000002500000025% (&1000000000000002700000027% from 1 January 2012) Taxation in Hungary
 Iceland[5] 20% 0–46.28% 6% &1000000000000002550000025.5% or 7%

Taxation in Iceland

 India[2] 33.2175% 0–30% (+3% cess) 2%–12.5%
 Indonesia 25% starting FY 2010 5–30% &1000000000000001000000010% Taxation in Indonesia
 Iran 25% 0–35% 15–35% 1.5-&1000000000000001000000010% depending on item Taxation in Iran
 Ireland 12.5%/25%/10% 0–41% 10.75%[58] &1000000000000002100000021% Goods
13.5% Services
0% Food
 Israel 24% 10–45% &1000000000000001600000016% Taxation in Israel
 Italy 31.4% 23–43% &1000000000000002100000021% or 10% or 4% (food, books) Taxation in Italy
 Jamaica 33.3% 3–5% 25% &1000000000000001750000017.5% Taxation in Jamaica
 Japan[2] 40.69% 5–50% (40% national + 10% local) 25.63% &100000000000000050000005% (consumption) Taxation in Japan
 Jordan[5] 14/24/30% 0–14% &1000000000000001600000016% (GST) Taxation in Jordan
 Kazakhstan[5] 17.5%, 15%(2011-) 10% 11% &1000000000000001200000012% Taxation in Kazakhstan
 South Korea[5] 13/25% 9%–21.375% + 36% excess &1000000000000001000000010% Taxation in South Korea
 Latvia[59] 15% 25% 35.09% (11% by the employee) &1000000000000002200000022% Taxation in Latvia
 Lebanon[5] 15/4-21% 2–20% &1000000000000001000000010% Taxation in Lebanon
 Lithuania[citation needed] 15% 0–15% 39.98% &1000000000000002100000021% Taxation in Lithuania
 Luxembourg 29.63% 6–38.95% &1000000000000001500000015% Taxation in Luxemburg
 Macau[2] 12% Taxation in Macau
 Macedonia[2] 10% 10% Taxation in Macedonia
 Malaysia[2] 25% 0–26% 2.25%, 21% to Provident Fund http://www.mohr.gov.my/pdf/sohchee.pdf Taxation in Malaysia
 Maldives[60] 0-15%[61] 3.5% Since October 2, 2011(To be increased to 6% from January 1, 2012)[62] Taxation in Maldives
 Malta 35% 0–35% &1000000000000001800000018% Taxation in Malta
 Mauritius 15% 15% &1000000000000001500000015% Taxation in Mauritius
 Mexico[2] 28% 3–29% 35% &1000000000000001600000016% Taxation in Mexico
 Monaco 25%/33.33% on profits,not counting decutions 0%[63] 5.6 - 19.6% Taxation in Monaco
 Montenegro 9% 15% &1000000000000001700000017% Taxation in Montenegro
 Morocco 30% 0–38% &1000000000000002000000020% Taxation in Morocco
 Nepal N/A 10–25%[64] &1000000000000001300000013%[65] Taxation in Nepal
 Netherlands 20/25% 0–52% &1000000000000001900000019% (6% for essential and selected goods)
 New Zealand 28% 10.5–33%[66] &1000000000000001500000015% GST
 New Caledonia[67] 30% 25% on local income of non-residents

First XPF 1,000,000 tax-free, 4% on next XPF 800,000 (total income 1.0m - 1.8m), 12% on next XPF 1,200,000 (total income 1.8m - 3.0m), 25% on next XPF 1,500,000 (total income 3.0m - 4.5m), 40% on remaining income (total income >4.5m)[68]

N/A
 Norway[69] 28% 0–47.8% 0–14.1% &1000000000000002500000025% or 14% (food and drink in shops) or 8% (transportation) Taxation in Norway
 Pakistan 35% 7.5–35% &1000000000000001700000017% (GST) Taxation in Pakistan
 Palestine 15% 5-15% 5-15% &1000000000000001450000014.5% (VAT) Taxation in Palestine
 Panama[5] 30% 0–27% &100000000000000070000007% or 0% Taxation in Panama
 Peru[5] 30% 0-15-21-30% 9% Essalud (Social Security) 8.33% CTS Compensación por tiempo de servicios (like a insurance in case the employee losses 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) &1000000000000001800000018% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.) Taxation in Peru
 Philippines 30% 5–32% &1000000000000001200000012% or 7% or 0%

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

Taxation in Philippines
 Poland[2] 19% 0%, 18%, 32% (or optional 19% flat rate for self-employed) 41.11% &1000000000000002300000023% or 8% or 5% Taxation in Poland
 Portugal[2] 25% 10.5–40% 23.75% Normal: &1000000000000002300000023% Intermediate: 13% Reduced: 6%

Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal
 Romania 16% 16% 45.15% &1000000000000002400000024% or 9% (medicines, books, newspapers, hotel ...), or 4%[5] Taxation in Romania
 Russia[2] 20% 13% 34% before annual salary exceeds 415k RUB, 8% thereafter -obligatory social payments 0-&1000000000000001800000018% (no VAT for export and services) Taxation in Russia
 Saudi Arabia[70] 20% (higher for oil/gas) Zakat (natives)
20% (foreigners)
11% Social security &100000000000000000000000% Taxation in Saudi Arabia
 Senegal[5] 25% up to 50% &1000000000000002000000020% Taxation in Senegal
 Serbia[71] 10% 12–20% 35.8%[72] &1000000000000001800000018% or 8% or 0%

(reduced rates are for certain goods)

Taxation in Serbia
 Singapore 17%[73] 3.5%–20% &100000000000000070000007% (GST)
 Slovakia 19% 19% &1000000000000002000000020% Taxation in Slovakia
 Slovenia[2] 20% 16–41% 0% (abolished) &1000000000000002000000020% or 8.5% Taxation in Slovenia
 South Africa 28%[74] 0–40% &1000000000000001400000014% Taxation in South Africa
 Spain[2] 25–30% 0–47% &1000000000000001800000018% or 8% or 4% Taxation in Spain
 Sri Lanka[2] 0-35% 0–24% 0% or 12% Taxation in Sri Lanka
 Sweden 26.3% [75] 28.89%–59.09%[76][77] 31.42%[78] &1000000000000002500000025% or 12% or 6%[79] Taxation in Sweden
 Switzerland[5] 13–25% 0–13.2% (federal) &100000000000000080000008.0% or 3.8% or 2.5% Taxation in Switzerland
 Syria[5] 10–45% 5–15% Taxation in Syria
 Taiwan[2] 17%[80] 6–40% &100000000000000050000005% Taxation in Taiwan
 Tanzania 30% 15–30% Taxation in Tanzania
 Thailand[2] 30% 5–37% &100000000000000070000007% Taxation in Thailand
 Tunisia[5] 30% 0–35% &1000000000000001800000018% or 12% or 6% Taxation in Tunisia
 Turkey[2] 20% 15–35% 35–40% &1000000000000001800000018%[81] Taxation in Turkey
 Ukraine[5] 25% (16% from April 1, 2014) 15% 33.2% - 34.7% Mandatory contribution to the State Pension Fund. For private entrepreneurs in simplified taxation mode minimum contribution calculation based on minimum income (December 2011: 34.7% * 1004 UAH = 348.39 UAH or about $44 per month) &1000000000000002000000020% (17% from January 1, 2014) Taxation in Ukraine
 United Arab Emirates[5] N/A 0%[82] N/A Taxation in United Arab Emirates
 United Kingdom[83] 21–28% (20-23% by 2014) 0–50%[84] 0%–11% (individual) 0-12.8% (employer) (National Insurance) &1000000000000002000000020% Standard Rate;
5% Reduced Rate;
0% Zero Rate.[85]
Taxation in the United Kingdom
 United States[86][87][88][89][90][91][92] 0-38% (federal)
0-12% (states)
0-35% (federal)
0-10.55% (states)
2.9-15.3% (federal, regressive)
0-2%[citation needed] (states, usually regressive)
&100000000000000000000000-10.25% (states and local)
 Uruguay[5] 30% 0–25% &1000000000000002200000022% Taxation in Uruguay
 Uzbekistan[5] 9 % 11–22% 0-&1000000000000002000000020% Taxation in Uzbekistan
 Venezuela[5] 15/22/34% 6–34% 8–10%/&1000000000000001200000012% Taxation in Venezuela
 Vietnam[2] 25% 5–35%[93] &1000000000000001000000010% Taxation in Vietnam
 British Virgin Islands N/A 0%[94] 10–14% N/A Taxation in the British Virgin Islands
 Zambia 35% 10–30% &1000000000000001750000017.5% Taxation in Zambia

See also

References

  1. ^ "OECD Tax Database". Organisation for Economic Co-operation and Development. http://www.oecd.org/document/60/0,2340,en_2649_34533_1942460_1_1_1_1,00.html. Retrieved 2007-01-30. 
  2. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad [1]
  3. ^ http://www.tmf-vat.com/international-vat-rates-2010/75-afghanistan-vat-rate.html
  4. ^ http://www.tmf-vat.com/international-vat-rates-2010/76-albania-vat-rate.html
  5. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z FITA
  6. ^ http://www.tmf-vat.com/international-vat-rates-2010/77-algeria-vat-rate.html
  7. ^ http://www.fita.org/countries/algeria.html
  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 (Spanish)
  9. ^ http://www.tmf-vat.com/international-vat-rates-2010/78-angola-vat-rate.html
  10. ^ http://www.tmf-vat.com/international-vat-rates-2010/80-argentina-vat-rate.html
  11. ^ http://www.tmf-vat.com/international-vat-rates-2010/81-armenia-vat-rate.html
  12. ^ International Tax and Business Guides – Economic Data – Statistics – Tax – EIU – The Economist – Foreign Investment – Deloitte Touche Tohmatsu
  13. ^ __Media_releases_2006/05_2006_May/vic_cuts_payroll_tax.xml Victoria cuts payroll tax in State Budget: NSW must follow (May 2006)
  14. ^ GST in Australia
  15. ^ http://www.tmf-vat.com/international-vat-rates-2010/83-austria-vat-rate.html
  16. ^ Taxes rates in Azerbaijan
  17. ^ http://www.tmf-vat.com/international-vat-rates-2010/84-azerbaijan-vat-rate.html
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  19. ^ http://www.tmf-vat.com/international-vat-rates-2010/87-bangladesh-vat-rate.html
  20. ^ Income Tax and Fiscal Incentives
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  22. ^ http://www.tmf-vat.com/international-vat-rates-2010/89-belrus-vat-rate.html
  23. ^ http://www.tmf-vat.com/international-vat-rates-2010/90-belgium-vat-rate.html
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  25. ^ [3]
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  27. ^ a b c d [4]
  28. ^ http://www.tmf-vat.com/international-vat-rates-2010/95-bosnia-vat-rate.html
  29. ^ http://www.tmf-vat.com/international-vat-rates-2010/96-botswana-vat-rate.html
  30. ^ http://www.tmf-vat.com/international-vat-rates-2010/97-brazil-vat-rate.html
  31. ^ http://www.tmf-vat.com/international-vat-rates-2010/98-brunei-vat-rate.html
  32. ^ http://www.tmf-vat.com/international-vat-rates-2010/99-bulgaria-vat-rate.html
  33. ^ http://www.tmf-vat.com/international-vat-rates-2010/100-burkina-faso-vat-rate.html
  34. ^ Index of Economic Freedom
  35. ^ http://www.tmf-vat.com/international-vat-rates-2010/101-burundi-vat-rate.html
  36. ^ http://www.tmf-vat.com/international-vat-rates-2010/102-cambodia-vat-rate.html
  37. ^ Individual income tax rates, from Canada Revenue Agency official site: [5]. Quebec has a separate income tax system: [6]. Both indicate 2008 individual rates. Retrieved April 22, 2009.
  38. ^ http://www.tmf-vat.com/international-vat-rates-2010/103-canada-vat-rate.html
  39. ^ http://www.tmf-vat.com/international-vat-rates-2010/104-cape-verdevat-rate.html
  40. ^ http://www.tmf-vat.com/international-vat-rates-2010/105-central-african-republic-vat-rate.html
  41. ^ Servicio de Impuestos Internos
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  43. ^ http://www.tmf-vat.com/international-vat-rates-2010/108-china-vat-rate.html
  44. ^ http://www.tmf-vat.com/international-vat-rates-2010/109-columbia-vat-rate.html
  45. ^ http://dgt.hacienda.go.cr/tiposdeimpuestos/Paginas/default.aspx
  46. ^ Croatia – Taxation
  47. ^ http://www.tmf-vat.com/international-vat-rates-2010/114-croatia-vat-rate.html
  48. ^ http://www.tmf-vat.com/international-vat-rates-2010/115-cuba-vat-rate.html
  49. ^ http://www.tmf-vat.com/international-vat-rates-2010/116-cyprus-vat-rate.html
  50. ^ http://www.tmf-vat.com/international-vat-rates-2010/117-czech-republic-vat-rate.html
  51. ^ http://www.skat.dk/SKAT.aspx?oId=1880327&vId=0
  52. ^ Income Tax law in Egypt
  53. ^ Sales Tax Law in Egypt
  54. ^ http://www.tmf-vat.com/international-vat-rates-2010/139-greece-vat-rate.html
  55. ^ Ram & McRae's Investors Information Package
  56. ^ 2008–09 Budget – Tax Concessions
  57. ^ http://www.lawandtax-news.com/html/hong%20kong/jhklatdctx.html
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  59. ^ Tax Rates in the Republic of Latvia
  60. ^ http://www.mira.gov.mv/Laws_regulations.aspx
  61. ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf
  62. ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf
  63. ^ http://www.globalpropertyguide.com/Europe/Monaco/Taxes-and-Costs
  64. ^ UN salaries, tax – Nepali Times
  65. ^ eKantipur.com
  66. ^ "Weekly and fortnightly PAYE deduction tables 2010 (IR 340)". Inland Revenue Department. April 2009. http://www.ird.govt.nz/resources/3/9/39e511004d4161d5859eeddd1742e7df/ir340-apr09.pdf. Retrieved 2009-04-28. 
  67. ^ "Doing Business in New Caledonia: Corporate Taxation". PriceWaterhouseCoopers International Ltd. 2011. http://www.pwc.com/nc/en/doing-business-in-new-caledonia/corporate-taxation-guide.jhtml. 
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  71. ^ http://www.siepa.gov.rs/site/en/home/1/investing_in_serbia/competitive_taxes/
  72. ^ Investing in Serbia; Competitive Taxes: Social Insurance Contributions: SIEPA
  73. ^ Singapore corporate tax reduced to 17%
  74. ^ South Africa budget
  75. ^ [http://www.skatteverket.se/privat/skatter/beloppprocent/2011.4.6eb1f7eb12c507b23b780005839.html#Statliginkomstskattjuridiskapersoner
  76. ^ Högsta och lägsta kommunalskatten 2008 – Statistik från SCB
  77. ^ Belopp och procent – inkomstår 2008/taxeringsår 2009 | Skatteverket
  78. ^ Socialavgifter för inkomstår 2008 | Skatteverket
  79. ^ VAT rates Sweden – Skatteverket
  80. ^ Taiwan Cuts Corporate Income Tax To 17%
  81. ^ http://www.tmf-vat.com/international-vat-rates-2010/272-turkey-vat-rate.html
  82. ^ http://mofpi.nic.in/ficci_data/uae.pdf
  83. ^ HM Revenue & Customs Budget 2008 Press Notice PN02
  84. ^ At a glance: Budget 2009, BBC News, April 22, 2009
  85. ^ Directgov – Value Added Tax
  86. ^ Sec 11 of the Internal Revenue Code (TITLE 26, Subtitle A, CHAPTER 1, Subchapter A, PART II, Sec. 11)
  87. ^ U.S. Federal Individual Income Tax Rates History, 1913–2008, Tax Foundation, January 7, 2008
  88. ^ State Corporate Income Tax Rates, Tax Foundation, January 26, 2007
  89. ^ State Individual Income Tax Rates, 2007, Tax Foundation, February 3, 2008
  90. ^ State and Local Sales and Use Taxes and Internet Commerce, CRS Report for Congress, Steven Maguire, January 28, 2005
  91. ^ [7], Chicago Cook County Board Approves 1% Sales Tax Hike, March 1, 2008,
  92. ^ [8], State Individual Income Tax Rates, 2000–2010, July 8, 2010
  93. ^ http://www.dpi.hochiminhcity.gov.vn/invest/html/Law-04-2007-QH12.html
  94. ^ http://en.wikipedia.org/wiki/Taxation_in_the_British_Virgin_Islands

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