List of countries by tax rates

Vested social security contributions are not included as they contribute to the personal wealth and will be paid back upon retirement or emigration, either as lump sum or as pension.

Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those are effectively a tax for general distribution among the population.

The table is not 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 do not account for deductions, exemptions or rebates.

Territories that have different rates to their respective nation are in italics.