-Presión fiscal por países

País/Region   Empresas   Individual   Payroll tax   IVA  
 Algeria[2] 30%+3% 0-40%   7/14/17%  
 Angola[citation needed] 35% 1-60%   5-50% (depending on the good)  
 Argentina 35% 9-35%   21%  
 Australia[3] 30% 0-45%1.5% (Medicare levy) 4.75-6% (state) [4] 10% GST (0% on essential items) [5]

 Austria[citation needed] 25% 21-50%   20% (GST)  
 Azerbaijan[2] 22% 0-35%   18%  
 Bangladesh[2] 0-40% 0-25%   4-15%  
 Barbados[6] 40% 25%-40%   15% (hotel accommodation 7.5%)  
 Belarus[2] 24% 12% 35% 10/18%  
 Belgium[citation needed] 33.99% 25-50%   21% (6% for essential and selected goods)  
 Benin[citation needed] 35% 60%   18%  
 Bosnia and Herzegovina 10% FBiH, 10% RS [7] 5% FBiH, 0-15% RS [7] 33.76% FBiH, 42-57% RS [7] 17% FBiH, 17% RS [7]  
 Botswana 15% (plus 10% surcharge) 25%   10%  
 Brazil[citation needed] 34% 0-27.5% 31% 17-25%  
 Bulgaria 10% 10% 42.7% 20%  
 Burkina Faso 10-45% 2-30%   15/25%  
 Burundi[8] 35% 35% N/A    
 Cameroon[2] 38.5% 10-35%   19.25%  
 Canada[9] 29.5-35.5% 15-29% (federal)4-24% (provincial) 4.95% (CPP) 5% (GST)0-10% (provincial sales taxes or value added taxes)

 Chile[10] 17% 0-40%   19%  
 China[citation needed] 25% 5-45%   17%  
 Colombia[2] 35% 0.29-38.5%   16%
 Croatia[2] 20% 15-45% 37.2% (nationwide)[11]
0-18% (local)		 23%  
 Cuba[2] 30% 10-50%   12%  
 Cyprus[citation needed] 10% 0-30%   15% (0 or 5% for certain goods)  
 Czech Republic[citation needed] 21% 15% 47.5% 9% (certain goods), 19%  
 Denmark[12] 25% 0-63% 8% 25%
 Egypt 20% 10-20% N/A  
 El Salvador 25% 0-25%   13%  
 Estonia[citation needed] 21% 21% 33% 20%  
 Finland[citation needed] 26% 9-32% national, 16-21% municipal   22%
17% (food and fodder)
8% (e.g. accommodation and culture)		  
 France[citation needed] 33.33% 21% (social charges)0-50% (income tax) 45% 19.6%/5.5% on certain goods (e.g. food)
 Gabon 35% 5-55% 2.6% 18%  
 Germany 29.8% (average) 0-45%   19%/7% on certain goods (e.g. food)
 Georgia[2] 15% 20%   18%  
 Gibraltar 33% 17-40% N/A    
 Greece 22/25% 0-40%   19%-9% certain goods  
 Guatemala[2] 31% 15-31%   12%  
 Guyana[13] 35%/45% 33⅓%   16%/0%  
 Hong Kong[14] 16.5% 0-15% N/A N/A  
 Hungary 16% 18% and 36% 50.5% 25%  
 Iceland[2] 18/26% 0-36.72%[15] 6% 0/14/24.5%  
 India[citation needed] 30-40% 10-30%   12.5%
 Indonesia 28% in FY 2009
25% starting FY 2010		 5-30% starting FY 2009   10%
 Iran 25% 0-35%   N/A  
 Ireland 12.5% 0-41% 16.75% 21.5% Goods
13.5% Services
0% Food
 Israel 27% 10-47%   16.5%  
 Italy 31.4% 23-43%   20%-4% on some goods (foods, books)  
 Jamaica 33.3% 3-5% 25% 16.5%  
 Japan[citation needed] 30% 5-40%   5% (consumption)  
 Jordan[2] 15/25/35% 5-30%   16% (GST)
 Kazakhstan[2] 20%(2009), 17.5%(10), 15%(11-) 10% 11% 12%
 South Korea[2] 13/25% 9%-21.375% + 36% excess   10%  
 Latvia[citation needed] 15% 23% 33% 21%  
 Lebanon[2] 15/4-21% 2-20%   10%  
 Lithuania 20% 21% 34% 21%  
 Luxembourg 29.63% 6-38.95%   15%  
 Malaysia[citation needed] 26% 0-28%   5% GTS  
 Malta 35% 0-35%   18%  
 Mexico[citation needed] 28% 3-29%   15%  
 Monaco 33.33% 0%[16]   19.6%  
 Montenegro 9% 15%   17%  
 Morocco 35% 0-41.5%   20%  
 Nepal N/A 10-25%[17]   13%[18]  
 Netherlands 20/25.5% 0-52%   19% (6% for essential and selected goods)
 New Zealand 30% 12.5-38%[19]   12.5% (GST)

 Norway 28% 0-47.8% 14% 25%, 14% (food and drink in shops) and 8% (transportation).  
 Pakistan 35% 7.5-35%   16%  
 Panama[2] 30% 0-27%   0/5%  
 Peru[2] 27% 15-27%   2/19%
 Philippines 35% 5-32%   0 ; 7 ; 12%(in some cases, foreign investors are zero-rated)  
 Poland[citation needed] 19% 18-32% 41.11% 22%, 7% (reduced rate on certain goods)  
 Portugal[citation needed] 12.5-27.5% 10.5-40%   20%(reduced rates on certain goods—5% or 12%)  
 Romania 16% 16% 45.15% 19% (9% hotel accommodation …)
 Russia[citation needed] 20% 13%   18%, 10% and 0%(reduced rates are for certain goods)  
 Saudi Arabia[20] 20%-85%
11% Social security		 Residents 2.5% Zakat
Non-residents 20%		 N/A    
 Senegal[2] 33% up to 50%   20%  
 Serbia[citation needed] 10% 10-14% 35.8%[21] 18%, 8% and 0%(reduced rates are for certain goods)  
 Singapore 18% (17% as of FY 2010)[22] 3.5%-20%   7% (GST)
 Slovakia 19% 19%   19%  
 Slovenia[citation needed] 22% 16-41%   8.5/20%  
 South Africa 28%[23] 18-40%   14%  
 Spain[citation needed] 25-30% 0-42%   16%, 7%, and 4%  
 Sweden 26.3%[24] 28.89%-59.09%[25][26] 32.42%[27] 25%. 12% and 6% for some goods.[28]
 Switzerland[2] 13-25% 0-13.2% (federal)   3.6/2.4/7.6%
 Syria[2] 10-45% 5-15%   Debuts in 2008  
 Republic of China[citation needed] 25% 6-40%   5%  
 Tanzania 30% 15-30%    
 Thailand[citation needed] 30% 5-37%   7%  
 Tunisia[2] 30% 0-35%   6/12/18%  
 Turkey[citation needed] 20% 15-35%   18%  
 Ukraine[2] 25% 15%   20%  
 United Arab Emirates[2] N/A 0% [29]   N/A  
 United Kingdom [30] 21-28% 0-40%
(50% from FY2010-11)[31]		 23.8% (National Insurance) 0%/5%/17.5%* (*Temporarily 15% until January 2010)  
 United States[32][33][34][35][36] 15-39% (federal)
0-12% (state)		 0-35% (federal)
0-10.3% (state)		 2.9-15.3% (federal) 0-10.25% (state and local)  
 Uruguay[2] 30% 0-25%   23%  
 Uzbekistan[2] 12% 13-30%   10-20%  
 Venezuela[2] 15/22/34% 6-34%   8-10%/9%, will raise to 12% beginning April 1, 2009  
 Vietnam[citation needed] 28% 0-40%   10%  
 British Virgin Islands N/A 0% [37] 10-14% N/A  
 Zambia 35% 10-30%   17.5%  
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