辖区索引

企业所得税

10%

增值税 / GST

4.5%

个税最高档

10%

Low-rate system: 10% CIT/IRPF, 4.5% IGI (lowest VAT in Europe); recently introduced CFC rules; expanding treaty network

企业所得税

23%

增值税 / GST

20%

个税最高档

55%

Corporate income tax (KoeSt) settled at 23% from 2024 after staged cut from 25%

企业所得税

25%

增值税 / GST

21%

个税最高档

50%

Mandatory B2B structured e-invoicing (Peppol) from 1 Jan 2026; 2026 tax reform bill (DRD/participation, expat regime)

企业所得税

15%

增值税 / GST

19%

个税最高档

35%

Largest tax reform in 20+ years effective 1 Jan 2026: CIT to 15%, defensive WHT measures, deemed-dividend rules abolished

企业所得税

22%

增值税 / GST

25%

个税最高档

52.07%

Top-top tax introduced from 2026 on very high incomes; portfolio-share dividend tax abolished; mandatory e-invoicing phasing in under Bookkeeping Act

企业所得税

18%

增值税 / GST

25%

个税最高档

40%

18% corporate tax; 25% VAT (MVG); separate from Denmark's tax system

企业所得税

20%

增值税 / GST

25.5%

个税最高档

52%

Standard VAT raised to 25.5% (Sep 2024); top national IIT rate cut to ~52% from 2026

企业所得税

25%

增值税 / GST

20%

个税最高档

45%

Exceptional CIT surtax on large companies (turnover >=EUR 1bn) extended to FY2026; effective rate up to ~36%

企业所得税

30%

增值税 / GST

19%

个税最高档

45%

Cabinet-approved draft Annual Tax Act 2026 proposes WHT relief-process changes, minimum-tax amendments, electronic notices, and tax-interest/R&D credit updates

企业所得税

22%

增值税 / GST

24%

个税最高档

44%

Mandatory B2B e-invoicing via myDATA phasing in from Feb 2026; standard CIT 22%

企业所得税

20%

增值税 / GST

24%

个税最高档

46.28%

Proposed amendments to CFC and interest-limitation rules; standard 20% CIT and 24% VAT unchanged

企业所得税

12.5%

增值税 / GST

23%

个税最高档

40%

Finance Act 2025 widened the foreign-dividend participation exemption; R&D credit proposed to rise from 30% to 35%

企业所得税

24%

增值税 / GST

22%

个税最高档

43%

2026 Budget Law cut second IRPEF bracket 35%→33%; reduced 20% IRES for reinvested profits (FY2025)

企业所得税

12.5%

增值税 / GST

8.1%

个税最高档

22.4%

Pillar Two QDMTT and IIR (15%) in force since 1 Jan 2024; electronic VAT filing mandatory from Jan 2025

企业所得税

23.87%

增值税 / GST

17%

个税最高档

45%

CIT rate cut to 16% (from 17%) effective 2025; participation-exemption opt-out and 8% minimum-tax threshold introduced

企业所得税

35%

增值税 / GST

18%

个税最高档

35%

Elective 15% Final Income Tax Without Imputation regime introduced 2025 (5-year lock-in); aligns with Pillar Two

企业所得税

25%

增值税 / GST

20%

个税最高档

0%

ISB corporate rate cut from 33.33% to 25% in 2025; updated CRS 2.0 protocol with EU signed Oct 2025

企业所得税

25.8%

增值税 / GST

21%

个税最高档

49.5%

CIT and VAT rates stable for 2026; conditional WHT on interest/royalties/dividends to low-tax jurisdictions continues

企业所得税

22%

增值税 / GST

25%

个税最高档

47.4%

CIT 22% (25% finance sector); marginal salary tax ~47.4% in 2025

企业所得税

20%

增值税 / GST

23%

个税最高档

48%

CIT cut to 20% (2025), 19% (2026), 18% (2027); IRS top rate 48% plus solidarity surcharge

企业所得税

17%

增值税 / GST

不适用

个税最高档

35%

IGR business/corporate rate raised from 17% to 18% for 2026-2030; no VAT (monofase import tax 17%)

企业所得税

25%

增值税 / GST

21%

个税最高档

47%

Standard CIT 25%; reduced 23% rate for small entities phased in from 2025

企业所得税

20.6%

增值税 / GST

25%

个税最高档

52%

CIT 20.6%; no WHT on interest/royalties; R&D payroll-relief expansion under review (report due Jan 2026)

企业所得税

15%

增值税 / GST

8.1%

个税最高档

45%

Cantons implementing OECD Pillar Two top-up tax (QDMTT) from 2024; mandatory patent box and R&D super-deduction in cantons

企业所得税

25%

增值税 / GST

20%

个税最高档

45%

Draft Finance Bill 2026-27 clauses published for technical consultation cover corporate, indirect, customs, and tax-administration reforms; final bill content remains pending

企业所得税

不适用

增值税 / GST

不适用

个税最高档

不适用

World's only state with essentially no conventional taxation; outside Italian/EU VAT and customs

企业所得税

15%

增值税 / GST

20%

个税最高档

23%

New progressive PIT from 2025; 0% PIT band for self-employed under ALL 14m until 2029

企业所得税

25%

增值税 / GST

20%

个税最高档

25%

Standard CIT raised to 20% in 2025; new 25% top PIT band over BYN 220,000 from 2025

企业所得税

10%

增值税 / GST

17%

个税最高档

10%

Decentralized system; flat 10% CIT and PIT (RS PIT 8%); state-wide VAT 17%

企业所得税

10%

增值税 / GST

20%

个税最高档

10%

Adopted the euro on 1 Jan 2026 (EUR 1 = BGN 1.95583); reduced VAT rates expired, standard 20% from 2025

企业所得税

18%

增值税 / GST

25%

个税最高档

30%

Mandatory domestic B2B e-invoicing (Fiscalisation 2.0) from 1 Jan 2026; Pillar Two global minimum tax in force; PIT rates set by local government

企业所得税

21%

增值税 / GST

21%

个税最高档

23%

CIT 21% since 2024; reduced VAT rates consolidated into single 12% rate from 2024

企业所得税

22%

增值税 / GST

24%

个税最高档

22%

CIT distribution rate 22% (2025), to 24% in 2026; VAT raised to 24% from 1 July 2025; flat 22% PIT; Pillar Two deferred to 2029

企业所得税

9%

增值税 / GST

27%

个税最高档

15%

9% flat CIT and 27% VAT (highest in EU) retained; QDMTT/Pillar Two in force; ViDA-aligned e-invoicing consultation underway

企业所得税

10%

增值税 / GST

18%

个税最高档

10%

One of Europe's lowest flat-rate regimes (10% CIT/PIT); expanding double-tax treaty network (new treaty effective Jan 2026)

企业所得税

20%

增值税 / GST

21%

个税最高档

33%

CIT on distributions only (20/80 model); new PIT brackets with top 33% from 2026; optional 15% CIT + 6% PIT regime for individual-owned firms from 2026

企业所得税

16%

增值税 / GST

21%

个税最高档

32%

CIT 16% to 17% from 2026; new three-tier PIT (20/25/32%) from 2026; Pillar Two main rules deferred to 2029

企业所得税

12%

增值税 / GST

20%

个税最高档

12%

Flat 12% CIT/PIT; mandatory e-Factura B2B planned for 1 Oct 2026 after 2026 pilot

企业所得税

15%

增值税 / GST

21%

个税最高档

15%

Progressive 9-15% CIT; QDMTT global minimum tax law applying from 2026; new 15% reduced VAT alongside standard 21%

企业所得税

10%

增值税 / GST

18%

个税最高档

10%

Flat 10% CIT/PIT; Pillar Two domestic top-up CIT taxing in-scope MNE profit at 15% (retroactive to 2024)

企业所得税

19%

增值税 / GST

23%

个税最高档

32%

Mandatory KSeF e-invoicing launched Feb 2026 (large taxpayers first); Pillar Two global minimum tax in force from 2025

企业所得税

16%

增值税 / GST

21%

个税最高档

10%

Standard VAT raised to 21% (reduced rates merged to 11%) from 1 Aug 2025; dividend WHT to 16% from 2026

企业所得税

25%

增值税 / GST

22%

个税最高档

22%

Major fiscal package: CIT 25% (2025), VAT raised to 22% (2026), 5-band progressive PIT, 15% minimum top-up tax

企业所得税

15%

增值税 / GST

20%

个税最高档

20%

Rates stable; Sistem e-Faktura (SEF) clearance e-invoicing mandatory for B2B/B2G since 2023

企业所得税

24%

增值税 / GST

23%

个税最高档

25%

2025 consolidation package: VAT raised to 23%, tiered CIT with new 24% top rate, 7% dividend WHT reinstated

企业所得税

22%

增值税 / GST

22%

个税最高档

50%

CIT 22% for 2024-2028; Pillar Two IIR/UTPR/QDMTT (15% minimum tax) implemented via ZMD

企业所得税

18%

增值税 / GST

20%

个税最高档

18%

Wartime measures: military levy raised to 5% (from 1.5%) on incomes in 2025; bank CIT 25%

企业所得税

26.5%

增值税 / GST

5%

个税最高档

33%

Lowest federal PIT bracket cut to 14.5% (2025) and 14% (2026); new transfer pricing rules introduced 2025

企业所得税

30%

增值税 / GST

16%

个税最高档

35%

Plan Mexico / Nearshoring Decree (Jan 2025): accelerated depreciation (41-91%) and extra training/innovation deductions, capped MXN 30bn through 2030

企业所得税

21%

增值税 / GST

不适用

个税最高档

37%

One Big Beautiful Bill Act (signed Jul 2025): permanent 100% bonus depreciation, GILTI renamed NCTI (deduction to 40%), BEAT held at 10%

企业所得税

35%

增值税 / GST

21%

个税最高档

35%

RIGI large-investment regime (Law 27,742, Jul 2024): 25% CIT and 3.5% dividend tax after 7 years; tax authority restructured AFIP into ARCA

企业所得税

25%

增值税 / GST

12.5%

个税最高档

25%

Post-2019 reform aligned IBCs to the territorial business-tax system (ring-fencing removed); 2025 personal income-tax relief raised exemption threshold

企业所得税

25%

增值税 / GST

13%

个税最高档

13%

IUE 25% and IVA 13% unchanged; mandatory e-invoicing (SFV) rollout completing for all taxpayers by April 2026

企业所得税

34%

增值税 / GST

不适用

个税最高档

27.5%

Dual VAT (CBS federal + IBS subnational) replacing PIS/COFINS/IPI/ICMS/ISS, phased 2026-2033; 1% test rate in 2026; 10% dividend WHT from 2026

企业所得税

27%

增值税 / GST

19%

个税最高档

40%

First Category Tax 27%; reduced 12.5% ProPyme rate extended through 2027; 2024 tax-compliance law strengthening anti-avoidance

企业所得税

35%

增值税 / GST

19%

个税最高档

39%

Tax reform bill filed in Congress in Jul 2026 proposes VAT-base changes, a higher financial-sector surtax, and narrower tax benefits; legislative approval remains pending

企业所得税

30%

增值税 / GST

13%

个税最高档

25%

Territorial system; CIT 30% and IVA 13% stable; income brackets adjusted annually for inflation

企业所得税

27%

增值税 / GST

18%

个税最高档

25%

Mandatory e-invoicing (e-CF) under Law 32-23 rolling out in phases through 2026; CIT 27% and ITBIS 18% unchanged

企业所得税

25%

增值税 / GST

15%

个税最高档

37%

VAT raised from 12% to 15% in 2024 fiscal reform; temporary corporate contributions also introduced

企业所得税

30%

增值税 / GST

13%

个税最高档

30%

DTE electronic invoicing rollout extended; large/medium taxpayers deadline Nov 2025, micro/small by May 2026

企业所得税

25%

增值税 / GST

12%

个税最高档

7%

Dual CIT regimes (25% on profit vs 5%/7% on gross income); FEL electronic invoicing mandatory

企业所得税

25%

增值税 / GST

14%

个税最高档

35%

2025 budget cut top personal rate threshold structure and raised personal allowance to GYD 1.68m; oil-driven fiscal expansion underway

企业所得税

25%

增值税 / GST

15%

个税最高档

25%

ISV (VAT) 15%, with 18% on certain luxury items; 5% solidarity surcharge on larger profits

企业所得税

30%

增值税 / GST

15%

个税最高档

30%

Territorial system; flat 30% CIT with 1-3% minimum tax on gross income

企业所得税

25%

增值税 / GST

7%

个税最高档

25%

Territorial taxation (Panama-source only); ITBMS (VAT) 7%; SFEP e-invoicing expanding

企业所得税

10%

增值税 / GST

10%

个税最高档

10%

SIFEN e-invoicing phased rollout (mandatory for new RUC from Apr 2025, state suppliers from Jan 2026); no DMTT yet despite Pillar Two exposure

企业所得税

29.5%

增值税 / GST

18%

个税最高档

30%

MLI ratified June 2025, modifies treaties from 2026; VAT internal split rebalanced for 2026 (total rate unchanged at 18%)

企业所得税

36%

增值税 / GST

10%

个税最高档

38%

VAT (BTW) introduced 1 January 2023 at standard 10%, replacing turnover tax; online tax filing portal mandatory from 2025

企业所得税

25%

增值税 / GST

22%

个税最高档

36%

Domestic minimum top-up tax (DMTT, Pillar Two 15%) applies from 1 Jan 2026, including free-zone users; 2025-2029 Budget Law amendments

企业所得税

34%

增值税 / GST

16%

个税最高档

34%

Tax Units (UT) and special-taxpayer (SENIAT) regime; high inflation drives frequent UT/threshold adjustments; IGTF on foreign-currency transactions

企业所得税

25%

增值税 / GST

17%

个税最高档

不适用

ABST (sales tax) standard rate raised from 15% to 17% effective 1 Jan 2024; no personal income tax

企业所得税

22%

增值税 / GST

7%

个税最高档

52%

Turnover tax is combined BBO 2.5% + BAVP 1.5% + BAZV 3% = 7%; VAT (12.5%) proposed but indefinitely postponed

企业所得税

不适用

增值税 / GST

10%

个税最高档

不适用

Domestic Minimum Top-Up Tax Act 2024 (in force from 1 Jan 2024) introduces a 15% Pillar Two QDMTT for large MNE groups; main revenue from VAT and business licence fees

企业所得税

9%

增值税 / GST

17.5%

个税最高档

28.5%

Corporation tax reformed to 9% general rate (from 2024) alongside a 15% Pillar Two QDMTT/top-up tax; new TP rules and a 4.5% patent box

企业所得税

35%

增值税 / GST

不适用

个税最高档

50%

Law 174/2024 (2025 State Budget) raised top personal income tax for high-earning self-employed (TCP) and private MSMEs (MIPYMEs) to 50%; profits tax remains 35%

企业所得税

22%

增值税 / GST

6%

个税最高档

46.5%

OB (omzetbelasting) turnover tax 6% standard; tiered 15%/22% profit tax; new Caribbean guilder (XCG) from 2025

企业所得税

25%

增值税 / GST

15%

个税最高档

35%

25% corporate tax, 15% VAT, progressive personal income tax up to 35%; CIP-driven economy

企业所得税

28%

增值税 / GST

15%

个税最高档

30%

Flat 28% CIT and 15% VAT (reduced 10% rate for tourism/hotels); no capital gains tax; online filing via G-TAX portal

企业所得税

30%

增值税 / GST

10%

个税最高档

35%

TCA is a 10% single-stage turnover tax, not a full VAT; flat 30% CIT

企业所得税

25%

增值税 / GST

15%

个税最高档

30%

GCT registration threshold raised to JMD 15m from 1 Apr 2025; non-resident dividend WHT reduced to 15% from April 2025

企业所得税

33%

增值税 / GST

17%

个税最高档

0%

No personal income tax; 33% corporate tax and 17% VAT (10% reduced rate for hotels/restaurants); citizenship-by-investment jurisdiction

企业所得税

30%

增值税 / GST

12.5%

个税最高档

30%

Flat 30% CIT and 12.5% VAT (10% reduced rate for tourism); progressive PIT up to 30%; CARICOM double-tax agreement only

企业所得税

28%

增值税 / GST

16%

个税最高档

28%

Dec 2025 budget announced a corporate income tax cut, higher PIT threshold and expanded zero-rated VAT list for 2026; CIT/PIT already cut from 30% to 28% in 2023

企业所得税

30%

增值税 / GST

12.5%

个税最高档

30%

Standard 30% corporation tax plus 0.6% business levy and 0.3% green fund levy on gross receipts; 12.5% VAT

企业所得税

26%

增值税 / GST

19%

个税最高档

35%

Tax on professional activity (TPA) abolished; new Local Solidarity Tax (LST) introduced

企业所得税

不适用

增值税 / GST

10%

个税最高档

0%

First GCC state to enact Pillar Two 15% DMTT, effective 1 Jan 2025; still no general corporate income tax

企业所得税

22.5%

增值税 / GST

14%

个税最高档

27.5%

Nationwide e-invoicing fully operational; B2C e-receipt rollout extended through 2024-2025

企业所得税

15%

增值税 / GST

不适用

个税最高档

15%

No general VAT; sales tax on selected goods/services; federal CIT flat 15%

企业所得税

23%

增值税 / GST

18%

个税最高档

50%

QDMTT (Pillar Two) draft legislation released Oct 2025, effective 2026; VAT raised 17%->18% in 2025

企业所得税

20%

增值税 / GST

16%

个税最高档

30%

JoFotara national e-invoicing made mandatory from April 2025

企业所得税

15%

增值税 / GST

不适用

个税最高档

不适用

Domestic Minimum Top-Up Tax (DMTT) of 15% on in-scope MNEs effective FY2025; executive regulations issued June 2025

企业所得税

17%

增值税 / GST

11%

个税最高档

25%

Tax administration disrupted by economic crisis; multiple exchange-rate adjustments to tax brackets and assessments

企业所得税

20%

增值税 / GST

不适用

个税最高档

10%

Jihad tax (4% CIT / 3% PIT) abolished; stamp duty applies to service/supply contracts (1% main, 0.1% sub)

企业所得税

34%

增值税 / GST

20%

个税最高档

37%

CIT rates converging to 20%/35% (40% banks) by 2026; top personal rate cut from 38% to 37%; e-invoicing rollout from 2026

企业所得税

15%

增值税 / GST

5%

个税最高档

不适用

Personal income tax (5% flat on income above OMR 42,000) enacted June 2025, effective 1 Jan 2028 - first PIT in the GCC

企业所得税

15%

增值税 / GST

16%

个税最高档

15%

Tax assessed in ILS/JOD/USD; West Bank and Gaza administered separately under Palestinian Authority income tax law

企业所得税

10%

增值税 / GST

不适用

个税最高档

不适用

No VAT yet (GCC-framework 5% VAT anticipated but not enacted); 15% Pillar Two QDMTT/IIR introduced from 2025 for in-scope MNEs

企业所得税

20%

增值税 / GST

15%

个税最高档

不适用

New Income Tax Law and Zakat & Tax Procedures Law in consultation/finalisation; RHQ program grants 0% CIT/WHT for 30 years; ZATCA Fatoora Phase 2 e-invoicing waves ongoing

企业所得税

20%

增值税 / GST

19%

个税最高档

35%

Finance Law 2025 raised general CIT from 15% to 20% and revised the PIT scale; e-invoicing extending to services from 1 Jan 2026

企业所得税

25%

增值税 / GST

20%

个税最高档

40%

Domestic minimum corporate tax (10%) and Pillar Two 15% global minimum tax effective from 2025; dividend WHT raised to 15%

企业所得税

9%

增值税 / GST

5%

个税最高档

0%

9% federal corporate tax since June 2023; 15% Pillar Two DMTT effective 1 Jan 2025

企业所得税

20%

增值税 / GST

5%

个税最高档

15%

Tax system largely unchanged amid ongoing conflict; administration fragmented between Sana'a and Aden authorities

企业所得税

25%

增值税 / GST

14%

个税最高档

25%

Mandatory e-invoicing under AGT phasing in from Jan 2026 for large taxpayers and B2G

企业所得税

30%

增值税 / GST

18%

个税最高档

30%

Mandatory normalised e-invoicing via e-MECeF for VAT-registered businesses (DGI)

企业所得税

22%

增值税 / GST

14%

个税最高档

25%

VAT (Amendment) Act 2025 introduces VAT on remote digital services and mandatory e-invoicing

企业所得税

27.5%

增值税 / GST

18%

个税最高档

27.5%

TP statement and documentation content requirements established; standardised invoice (facture normalisee) regime

企业所得税

30%

增值税 / GST

18%

个税最高档

30%

Standard 30% CIT and 18% VAT administered by OBR; no dedicated transfer pricing regime.

企业所得税

20%

增值税 / GST

15%

个税最高档

27.5%

Corporate tax cut to 20% for 2025; property tax (IUP) repealed from 1 Jan 2026.

企业所得税

33%

增值税 / GST

19.25%

个税最高档

38.5%

2026 Finance Law mandates real-time e-invoicing; 2025 law expanded TP filing and disallowed non-CEMAC service payments.

企业所得税

30%

增值税 / GST

19%

个税最高档

40%

Standard CEMAC-aligned 30% CIT and 19% VAT; annual returns due 31 May.

企业所得税

35%

增值税 / GST

18%

个税最高档

30%

High 35% CIT with 18% VAT (9% reduced for local goods); CEMAC-based withholding regime.

企业所得税

35%

增值税 / GST

10%

个税最高档

30%

Corporate profit tax and consumption taxes; limited published data

企业所得税

30%

增值税 / GST

18%

个税最高档

40%

2026 Finance Bill proposes abolishing the personal income tax (IRPP), replaced by new taxes

企业所得税

25%

增值税 / GST

18%

个税最高档

32%

Salary taxes (IS/CN/IGR) merged into single progressive ITS via Ordinance 2023-718

企业所得税

25%

增值税 / GST

10%

个税最高档

30%

Continued focus on free-zone/port hub regime; limited treaty network

企业所得税

30%

增值税 / GST

16%

个税最高档

30%

DGI expanding e-filing/e-payment and tax-compliance modernisation

企业所得税

25%

增值税 / GST

15%

个税最高档

25%

New Tax Code (Law 1/2024) effective 1 Jan 2025: CIT cut 35% to 25%, 1.5% turnover minimum tax

企业所得税

30%

增值税 / GST

不适用

个税最高档

30%

No VAT; turnover-based sales tax (~4% goods, ~10% services); progressive personal tax to 30% under Proclamation No. 64/1994 framework

企业所得税

25%

增值税 / GST

15%

个税最高档

33%

Corporate rate cut to 25% from FY ending after 31 Dec 2024; PAYE calculation changes effective Aug 2025

企业所得税

30%

增值税 / GST

15%

个税最高档

35%

Income Tax (Amendment) Proclamation No. 1395/2025 approved 17 Jul 2025 revising WHT rates; VAT Proclamation No. 1341/2024 modernised VAT base

企业所得税

30%

增值税 / GST

18%

个税最高档

35%

CEMAC-harmonised system; 18% VAT, 30% headline CIT with 1% turnover minimum tax; calendar-year filing

企业所得税

27%

增值税 / GST

15%

个税最高档

30%

2025 National Budget reforms (effective 1 Jan 2025): revised PIT thresholds, expanded WHT, rental-income tax, digital-economy/non-resident supplier measures

企业所得税

25%

增值税 / GST

15%

个税最高档

35%

VAT Act 2025 reforms (effective Jan 2026) restructure NHIL/GETFund levies; E-VAT certified e-invoicing rollout consolidating.

企业所得税

25%

增值税 / GST

18%

个税最高档

35%

Recent finance laws revised the tax system; minimum turnover tax and TP documentation thresholds tightened.

企业所得税

25%

增值税 / GST

19%

个税最高档

20%

VAT (IVA) introduced 1 Jan 2025 at 19%, replacing the General Sales Tax (IGV), aligning with WAEMU harmonised model.

企业所得税

30%

增值税 / GST

16%

个税最高档

35%

Finance Act 2025 introduced 15% Domestic Minimum Top-Up Tax (from 1 Jul 2025) and made eTIMS e-invoicing mandatory for all businesses.

企业所得税

25%

增值税 / GST

15%

个税最高档

30%

Two-rate PIT (20%/30%) and 25% CIT confirmed in the tax guide effective 1 April 2025; VAT standard 15%.

企业所得税

25%

增值税 / GST

不适用

个税最高档

25%

Replacing 12% GST with an 18% VAT; VAT go-live targeted 1 Jan 2027, registration from mid-2026 (GST set to rise to 13% in 2026)

企业所得税

20%

增值税 / GST

20%

个税最高档

20%

2026 Finance Act introduced various tax adjustments; standard CIT/VAT remain at 20%

企业所得税

30%

增值税 / GST

16.5%

个税最高档

30%

Standard VAT rate rises to 17.5% from Jan 2026; mandatory e-invoicing (MRA EIS) rolling out from Feb 2026

企业所得税

30%

增值税 / GST

18%

个税最高档

40%

Standard CIT 30% and VAT 18% per WAEMU/UEMOA framework

企业所得税

25%

增值税 / GST

16%

个税最高档

40%

Standard CIT 25% and VAT 16%; tax provisions updated via annual finance law (2025 tax booklet)

企业所得税

15%

增值税 / GST

15%

个税最高档

20%

Pillar Two QDMTT (15%) in force from YA commencing 1 July 2025; new Fair Share Contribution (5% companies / 15% high-income individuals) for 3 years from July 2025; e-invoicing extending to turnover > Rs 80m; VAT on digital services from Jan 2026

企业所得税

32%

增值税 / GST

16%

个税最高档

32%

VAT standard rate cut from 17% to 16% (effective 2023) retained; IRPC remains 32%

企业所得税

30%

增值税 / GST

15%

个税最高档

37%

Non-mining corporate tax reduced to 30% (Jan 2025) with further cut to 28% from 2026/27; VAT e-invoicing integrated with ITAS expected April 2026

企业所得税

30%

增值税 / GST

19%

个税最高档

35%

VAT extended to digital platform supplies (local and foreign providers) from 1 Jan 2025

企业所得税

30%

增值税 / GST

7.5%

个税最高档

25%

Nigeria Tax Act 2025 in force 1 Jan 2026: small-company CIT exemption, 4% Development Levy consolidating prior levies, 15% minimum ETR/top-up tax for large/MNE groups, new progressive PIT (0-25%), VAT held at 7.5%; FIRS replaced by Nigeria Revenue Service

企业所得税

28%

增值税 / GST

18%

个税最高档

30%

2025 tax reforms: CIT cut to 28%, capital gains tax raised to 10%, new 1.5% digital services tax

企业所得税

25%

增值税 / GST

15%

个税最高档

25%

VAT introduced (replacing the former consumption tax); 25% corporate tax

企业所得税

30%

增值税 / GST

18%

个税最高档

43%

2025 Finance Law mandates structured e-invoicing for all taxable persons via centralized DGID platform

企业所得税

25%

增值税 / GST

15%

个税最高档

15%

Territorial system being gradually amended; tiered business tax with elevated rate for financial/telecom sectors

企业所得税

30%

增值税 / GST

15%

个税最高档

30%

Finance Act 2025 restricts negotiated CIT/WHT exemptions; MTRS 2023-2027 reforms ongoing

企业所得税

不适用

增值税 / GST

不适用

个税最高档

30%

Rebuilding formal tax administration; relies heavily on customs duties and indirect taxes amid limited enforcement

企业所得税

27%

增值税 / GST

15%

个税最高档

45%

Draft 2026 Taxation Laws Amendment and Tax Administration Laws Amendment Bills were published for comment in Jul 2026; legislative process remains pending

企业所得税

25%

增值税 / GST

18%

个税最高档

20%

VAT (18%) introduced and being phased in under the Financial Act 2024/2025

企业所得税

35%

增值税 / GST

17%

个税最高档

15%

Tax administration disrupted by ongoing armed conflict; rates set under Sudan Taxation Chamber

企业所得税

30%

增值税 / GST

18%

个税最高档

30%

Finance Act 2025 introduced VAT withholding (3% goods / 6% services) from 1 Jul 2025; e-invoicing via EFDMS expanding

企业所得税

27%

增值税 / GST

18%

个税最高档

35%

WAEMU member; tax rules harmonised under WAEMU directives; Office Togolais des Recettes administers

企业所得税

30%

增值税 / GST

18%

个税最高档

40%

EFRIS e-invoicing scope expanded to many new sectors from 1 July 2025; penalty shifted to double the tax due

企业所得税

30%

增值税 / GST

16%

个税最高档

37%

2025 budget: turnover-tax threshold raised to ZMW 5m (rate 5%); property transfer tax up to 8% (10% mining rights)

企业所得税

24.72%

增值税 / GST

15.5%

个税最高档

40%

Standard VAT raised from 15% to 15.5% effective 1 January 2026 (2026 National Budget)

企业所得税

20%

增值税 / GST

10%

个税最高档

20%

VAT (10%) legislated to replace Business Receipts Tax; implementation uneven amid political/economic disruption since 2021

企业所得税

27.5%

增值税 / GST

15%

个税最高档

30%

NBR planning move toward a uniform 15% VAT across sectors (multiple reduced rates currently in place)

企业所得税

22%

增值税 / GST

5%

个税最高档

30%

Income Tax Act 2025 (22% CIT) and 5% GST replacing 7% sales tax both effective from January 2026

企业所得税

25.17%

增值税 / GST

18%

个税最高档

30%

GST 2.0 from 22 Sep 2025 collapsed slabs to 5%/18%/40%; foreign-company CIT cut 40%->35%

企业所得税

15%

增值税 / GST

8%

个税最高档

15%

Income Tax Act 2019 regime (CIT + progressive PIT up to 15%); tourism GST raised to 16%

企业所得税

25%

增值税 / GST

13%

个税最高档

39%

FY2081/82 (2024-25) rates retained; CBMS real-time e-billing being rolled out to large taxpayers

企业所得税

29%

增值税 / GST

18%

个税最高档

35%

Finance Act 2025 (assented 27 Jun 2025) raised service WHT and profit-on-debt rates, trimmed super tax by 0.5% in one band; mandatory FBR e-invoicing rolling out

企业所得税

30%

增值税 / GST

18%

个税最高档

36%

2025 budget reforms: interest WHT 5%->10%, 15% rate for service exports, 18% VAT on cross-border digital services from 2026

企业所得税

25%

增值税 / GST

13%

个税最高档

45%

Unified VAT Law takes effect 1 Jan 2026; fully digitalised e-fapiao rolled out nationwide from Dec 2024; small-business VAT relief extended to end-2027

企业所得税

16.5%

增值税 / GST

不适用

个税最高档

17%

Refined foreign-source income exemption (FSIE) regime in force; 15% QDMTT/IIR for in-scope MNE groups from 2025

企业所得税

30.6%

增值税 / GST

10%

个税最高档

45%

Pillar Two IIR effective for FY from Apr 2024, UTPR/QDMTT enacted in 2025 reform; 4% special defense surtax on CIT from FY beginning on/after 1 Apr 2026

企业所得税

12%

增值税 / GST

不适用

个税最高档

12%

New Tax Code in force; shift to territorial taxation from 1 Jan 2026

企业所得税

25%

增值税 / GST

10%

个税最高档

25%

Tax reform package submitted to Parliament (Dec 2025), targeting 2027

企业所得税

25%

增值税 / GST

不适用

个税最高档

不适用

Centrally planned economy; foreign-invested-enterprise income tax ~25%; little public tax data

企业所得税

24%

增值税 / GST

10%

个税最高档

45%

Corporate rates rise +1% per band from FY 2026; Pillar Two IIR from FY 2024 (first GloBE filings open 2026), UTPR from FY 2025

企业所得税

20%

增值税 / GST

5%

个税最高档

40%

Income Basic Tax raised to 15% for in-scope MNEs (global minimum tax) from 2025

企业所得税

18.5%

增值税 / GST

不适用

个税最高档

不适用

No personal income tax, no VAT; one of region's lowest CIT rates

企业所得税

20%

增值税 / GST

10%

个税最高档

20%

Prakas 574 transfer pricing rules from 1 Jan 2025; expanding DTA network (Laos, Philippines approved); capital gains tax repeatedly deferred

企业所得税

22%

增值税 / GST

12%

个税最高档

35%

VAT raised to 12% (2025, luxury goods); CoreTax (CTAS) administration live

企业所得税

20%

增值税 / GST

10%

个税最高档

25%

VAT standard rate restored to 10% (from temporary 7%); CIT annual return deadline moved to 20 January

企业所得税

24%

增值税 / GST

10%

个税最高档

30%

Pillar Two QDMTT and Multinational Top-up Tax from 1 Jan 2025; SST expanded/rate revisions (service tax 8%, sales tax up to 10%) from 2025; mandatory e-invoicing rollout

企业所得税

22%

增值税 / GST

不适用

个税最高档

25%

No VAT; commercial tax 0-15% (general 5%) as a turnover tax; 2025 Union Tax Law adjustments under SAC

企业所得税

25%

增值税 / GST

12%

个税最高档

35%

CREATE MORE Act fully implemented (enhanced RBE incentives); Capital Markets Efficiency Promotion Act (CMEPA) rationalised passive-income rates from 1 Jul 2025

企业所得税

17%

增值税 / GST

9%

个税最高档

24%

Pillar Two MTT (IIR) and Domestic Top-up Tax effective for FYs from 1 Jan 2025 under Multinational Enterprise (Minimum Tax) Act 2024

企业所得税

20%

增值税 / GST

7%

个税最高档

35%

Top-up Tax Emergency Decree (BEPS Pillar Two: DMTT, IIR, UTPR) effective for FYs from 1 Jan 2025

企业所得税

10%

增值税 / GST

不适用

个税最高档

10%

Flat 10% CIT and 0-10% progressive personal/wage income tax; no VAT (import sales tax 2.5%, services tax 5%)

企业所得税

20%

增值税 / GST

8%

个税最高档

35%

New CIT Law (No. 67/2025/QH15) effective 1 Oct 2025; standard VAT cut 10% to 8% extended through 31 Dec 2026

企业所得税

18%

增值税 / GST

20%

个税最高档

20%

Flat 20% personal income tax and flat 18% corporate profit tax; standard 20% VAT

企业所得税

20%

增值税 / GST

18%

个税最高档

14%

2025 incentives: profit-tax, import-VAT and property/land exemptions for PPP and renewable-energy projects (up to 30 years)

企业所得税

15%

增值税 / GST

18%

个税最高档

20%

Estonian-model CIT (distributed-profits taxation) in place since 2017; flat 20% PIT and 18% VAT maintained

企业所得税

25%

增值税 / GST

9%

个税最高档

35%

Stable 25% CIT and 9% VAT; tax administration operating under longstanding international sanctions

企业所得税

20%

增值税 / GST

16%

个税最高档

15%

New Tax Code from 2026: VAT raised 12%-to-16%, progressive PIT (10%/15%), lower VAT-registration threshold, mandatory B2B e-invoicing

企业所得税

10%

增值税 / GST

12%

个税最高档

10%

Flat 10% CIT and PIT retained; 12% VAT plus 1-3% sales tax; unified-tax regime (4%/6%) for small business

企业所得税

28%

增值税 / GST

不适用

个税最高档

22%

2025-2026 overhaul: draft unified income tax and tiered sales tax (5%-45%); corporate rates being cut

企业所得税

18%

增值税 / GST

14%

个税最高档

13%

Tax Code reform lowered standard CIT to 18%; VAT 14% through 2026 then 13% from 2027

企业所得税

20%

增值税 / GST

15%

个税最高档

10%

Stable rate structure; 8% reduced profit tax for private resident entities, 20% for state-controlled entities

企业所得税

15%

增值税 / GST

12%

个税最高档

12%

VAT (12%) and CIT (15%) rates frozen until 1 Jan 2028; 0% export CIT rate abolished from 2025

企业所得税

30%

增值税 / GST

10%

个税最高档

45%

Exposure draft Tax Reform No. 3 Bill 2026 covers negative-gearing and CGT reforms; consultation closed 21 Aug 2026 and final legislation remains pending

企业所得税

20%

增值税 / GST

15%

个税最高档

30%

Income tax + 15% VAT; offshore financial centre with economic-substance rules

企业所得税

20%

增值税 / GST

12.5%

个税最高档

20%

VAT reduced from 15% to 12.5% effective 1 August 2025 under VAT (Amendment) Act 2025

企业所得税

25%

增值税 / GST

12.5%

个税最高档

20%

VAT (12.5%) under VAT Act 2013; VAT collection extended to non-resident digital/electronic services

企业所得税

不适用

增值税 / GST

不适用

个税最高档

12%

No VAT/GST; wages & salary tax 8% then 12%; gross revenue tax 3% on businesses; IMF-assisted consumption and income tax reform under discussion

企业所得税

不适用

增值税 / GST

不适用

个税最高档

10%

No VAT/GST; wages & salary tax 6% (first USD 11,000) then 10%; business gross revenue tax 3%; consumption revenue from import duties

企业所得税

20%

增值税 / GST

不适用

个税最高档

20%

Business Tax Act 2016 framework (BPT/SBT/NRT) plus Employment and Services Tax; no VAT or general income tax

企业所得税

28%

增值税 / GST

15%

个税最高档

39%

OECD Pillar Two GloBE rules (IIR and UTPR) apply for income years from 1 January 2026 for groups with EUR 750m+ revenue

企业所得税

不适用

增值税 / GST

不适用

个税最高档

不适用

Small Pacific economy in free association with New Zealand; limited published tax data

企业所得税

12%

增值税 / GST

10%

个税最高档

12%

Palau Goods & Services Tax (PGST) 10% introduced 1 Jan 2023, replacing GRT; Business Profits Tax (BPT) 12% on net income for PGST-registered businesses

企业所得税

30%

增值税 / GST

10%

个税最高档

42%

New Income Tax Act 2025 rewrites the income tax regime (PNG-source definition, non-resident tax)

企业所得税

27%

增值税 / GST

15%

个税最高档

27%

VAGST (value added goods and services tax) at 15%; BEPS Inclusive Framework member since 2021

企业所得税

30%

增值税 / GST

不适用

个税最高档

40%

VAT Bill 2025 (single 15% rate) under parliamentary inquiry to replace sales/goods tax and stamp duty; not yet enacted

企业所得税

25%

增值税 / GST

15%

个税最高档

25%

Consumption Tax at 15%; progressive PAYE personal income tax with top rate 25%

企业所得税

30%

增值税 / GST

10%

个税最高档

30%

Income Tax Act (resident rate 30%) plus Tuvalu Consumption Tax (TCT) with rates up to 10%

企业所得税

0%

增值税 / GST

15%

个税最高档

0%

Long-standing no-income-tax jurisdiction; revenue from 15% VAT, import duties and fees

企业所得税

不适用

增值税 / GST

13%

个税最高档

不适用

Effective 1 Aug 2025, 13% General Services Tax (on services) replaced the 2022 Goods and Services Tax; a separate 9% Import Goods Tax now applies to imported goods (essential foods exempt)

企业所得税

15%

增值税 / GST

不适用

个税最高档

不适用

Corporate Income Tax Act 2023 introduced a 15% CIT for large MNE groups from 1 Jan 2025 (Pillar Two aligned); local businesses remain at 0%, funded by payroll tax and customs duties

企业所得税

不适用

增值税 / GST

不适用

个税最高档

不适用

No income, corporate, capital gains or VAT; revenue from company fees, payroll tax and customs duties; economic substance reporting and CRS 2.0/CARF adoption ongoing; not yet implementing Pillar Two GloBE rules

企业所得税

不适用

增值税 / GST

不适用

个税最高档

不适用

Zero direct taxation; government funded by import duties (0-27%), work-permit and financial-services fees; Pillar Two not yet implemented

企业所得税

15%

增值税 / GST

不适用

个税最高档

25%

Corporate rate raised to 15% (1 Jul 2024); Global Minimum Tax Act 2024 (enacted 18 Dec 2024) introduces a 15% QDMTT for fiscal years from 31 Dec 2023; no VAT

企业所得税

0%

增值税 / GST

不适用

个税最高档

20%

Domestic and Multinational Top-up Taxes (Pillar Two, 15%) in force from 1 Jan 2025 for MNE groups; proposal to introduce a GST from 2027 floated in 2025 Budget

企业所得税

0%

增值税 / GST

20%

个税最高档

22%

Pillar Two domestic top-up and IIR (15%) for large MNE groups from FY2024/25; personal income tax higher rate raised to 22% for 2025/26; VAT shared with the UK under the Customs Agreement

企业所得税

0%

增值税 / GST

5%

个税最高档

20%

Pillar Two Multinational Corporate Income Tax (MCIT, 15%) plus IIR effective for fiscal years from 1 Jan 2025; 0/10 regime retained for other companies

企业所得税

20%

增值税 / GST

不适用

个税最高档

30%

Operates a real income tax (CIT 20%; PIT bands to 30% top), no VAT; 2025/2026 budget cut customs duties from 15% to 5% and lowered consumption tax to 10% for CARICOM-origin imports; personal allowance raised to XCD 18,000

企业所得税

不适用

增值税 / GST

不适用

个税最高档

不适用

Zero direct taxation; government funded by import/customs duties (0-40%), stamp duty on property, ~12% tourism accommodation tax, business licence fees and National Insurance contributions

企业所得税

23.1%

增值税 / GST

5%

个税最高档

37%

Mirror tax system adopts the US Internal Revenue Code with 'USVI' substituted for 'United States'; adds a 10% local corporate surcharge and a 5% gross receipts tax in lieu of sales tax; EDA program can cut CIT and gross receipts tax by up to 90%