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Albania@/uk/taxsummaries/wwts.nsf/ID/Albania-Overview@NA@NA@NA!,Algeria@/uk/taxsummaries/wwts.nsf/ID/Algeria-Overview@NA@NA@NA!,Angola@/uk/taxsummaries/wwts.nsf/ID/Angola-Overview@NA@NA@NA!,Antigua and Barbuda@/uk/taxsummaries/wwts.nsf/ID/Antigua-and-Barbuda-Overview@NA@NA@NA!,Argentina@/uk/taxsummaries/wwts.nsf/ID/Argentina-Overview@NA@NA@NA!,Armenia@/uk/taxsummaries/wwts.nsf/ID/Armenia-Overview@NA@NA@NA!,Australia@/uk/taxsummaries/wwts.nsf/ID/Australia-Overview@NA@NA@NA!,Austria@/uk/taxsummaries/wwts.nsf/ID/Austria-Overview@NA@NA@NA!,Azerbaijan@/uk/taxsummaries/wwts.nsf/ID/Azerbaijan-Overview@NA@NA@NA!,Bahrain@/uk/taxsummaries/wwts.nsf/ID/Bahrain-Overview@NA@NA@NA!,Barbados@/uk/taxsummaries/wwts.nsf/ID/Barbados-Overview@NA@NA@NA!,Belarus@/uk/taxsummaries/wwts.nsf/ID/Belarus-Overview@NA@NA@NA!,Belgium@/uk/taxsummaries/wwts.nsf/ID/Belgium-Overview@NA@NA@NA!,Bermuda@/uk/taxsummaries/wwts.nsf/ID/Bermuda-Overview@NA@NA@NA!,Bolivia@/uk/taxsummaries/wwts.nsf/ID/Bolivia-Overview@NA@NA@NA!,Bosnia and Herzegovina@/uk/taxsummaries/wwts.nsf/ID/Bosnia-and-Herzegovina-Overview@NA@NA@NA!,Botswana@/uk/taxsummaries/wwts.nsf/ID/Botswana-Overview@NA@NA@NA!,Brazil@/uk/taxsummaries/wwts.nsf/ID/Brazil-Overview@NA@NA@NA!,Bulgaria@/uk/taxsummaries/wwts.nsf/ID/Bulgaria-Overview@NA@NA@NA!,Cabo Verde@/uk/taxsummaries/wwts.nsf/ID/Cabo-Verde-Overview@NA@NA@NA!,Cambodia@/uk/taxsummaries/wwts.nsf/ID/Cambodia-Overview@NA@NA@NA!,Cameroon, Republic of@/uk/taxsummaries/wwts.nsf/ID/Cameroon-Overview@NA@NA@NA!,Canada@/uk/taxsummaries/wwts.nsf/ID/Canada-Overview@NA@NA@NA!,Cayman Islands@/uk/taxsummaries/wwts.nsf/ID/Cayman-Islands-Overview@NA@NA@NA!,Chad@/uk/taxsummaries/wwts.nsf/ID/Chad-Overview@NA@NA@NA!,Chile@/uk/taxsummaries/wwts.nsf/ID/Chile-Overview@NA@NA@NA!,China, People's Republic of@/uk/taxsummaries/wwts.nsf/ID/Peoples-Republic-of-China-Overview@NA@NA@NA!,Colombia@/uk/taxsummaries/wwts.nsf/ID/Colombia-Overview@NA@NA@NA!,Congo, Democratic Republic of the@/uk/taxsummaries/wwts.nsf/ID/Democratic-Republic-of-Congo-Overview@NA@NA@NA!,Congo, Republic of@/uk/taxsummaries/wwts.nsf/ID/Republic-of-Congo-Overview@NA@NA@NA!,Costa Rica@/uk/taxsummaries/wwts.nsf/ID/Costa-Rica-Overview@NA@NA@NA!,Croatia@/uk/taxsummaries/wwts.nsf/ID/Croatia-Overview@NA@NA@NA!,Cyprus@/uk/taxsummaries/wwts.nsf/ID/Cyprus-Overview@NA@NA@NA!,Czech Republic@/uk/taxsummaries/wwts.nsf/ID/Czech-Republic-Overview@NA@NA@NA!,Denmark@/uk/taxsummaries/wwts.nsf/ID/Denmark-Overview@NA@NA@NA!,Dominica , Commonwealth of@/uk/taxsummaries/wwts.nsf/ID/Commonwealth-of-Dominica-Overview@NA@NA@NA!,Dominican Republic@/uk/taxsummaries/wwts.nsf/ID/Dominican-Republic-Overview@NA@NA@NA!,Ecuador@/uk/taxsummaries/wwts.nsf/ID/Ecuador-Overview@NA@NA@NA!,Egypt@/uk/taxsummaries/wwts.nsf/ID/Egypt-Overview@NA@NA@NA!,El Salvador@/uk/taxsummaries/wwts.nsf/ID/El-Salvador-Overview@NA@NA@NA!,Equatorial Guinea@/uk/taxsummaries/wwts.nsf/ID/Equatorial-Guinea-Overview@NA@NA@NA!,Estonia@/uk/taxsummaries/wwts.nsf/ID/Estonia-Overview@NA@NA@NA!,Fiji@/uk/taxsummaries/wwts.nsf/ID/Fiji-Overview@NA@NA@NA!,Finland@/uk/taxsummaries/wwts.nsf/ID/Finland-Overview@NA@NA@NA!,France@/uk/taxsummaries/wwts.nsf/ID/France-Overview@NA@NA@NA!,Gabon@/uk/taxsummaries/wwts.nsf/ID/Gabon-Overview@NA@NA@NA!,Georgia@/uk/taxsummaries/wwts.nsf/ID/Georgia-Overview@NA@NA@NA!,Germany@/uk/taxsummaries/wwts.nsf/ID/Germany-Overview@NA@NA@NA!,Ghana@/uk/taxsummaries/wwts.nsf/ID/Ghana-Overview@NA@NA@NA!,Gibraltar@/uk/taxsummaries/wwts.nsf/ID/Gibraltar-Overview@NA@NA@NA!,Greece@/uk/taxsummaries/wwts.nsf/ID/Greece-Overview@NA@NA@NA!,Greenland@/uk/taxsummaries/wwts.nsf/ID/Greenland-Overview@NA@NA@NA!,Guatemala@/uk/taxsummaries/wwts.nsf/ID/Guatemala-Overview@NA@NA@NA!,Guernsey, Channel Islands@/uk/taxsummaries/wwts.nsf/ID/Guernsey-Overview@NA@NA@NA!,Guyana@/uk/taxsummaries/wwts.nsf/ID/Guyana-Overview@NA@NA@NA!,Honduras@/uk/taxsummaries/wwts.nsf/ID/Honduras-Overview@NA@NA@NA!,Hong Kong@/uk/taxsummaries/wwts.nsf/ID/Hong-Kong-Overview@NA@NA@NA!,Hungary@/uk/taxsummaries/wwts.nsf/ID/Hungary-Overview@NA@NA@NA!,Iceland@/uk/taxsummaries/wwts.nsf/ID/Iceland-Overview@NA@NA@NA!,India@/uk/taxsummaries/wwts.nsf/ID/India-Overview@NA@NA@NA!,Indonesia@/uk/taxsummaries/wwts.nsf/ID/Indonesia-Overview@NA@NA@NA!,Iraq@/uk/taxsummaries/wwts.nsf/ID/Iraq-Overview@NA@NA@NA!,Ireland@/uk/taxsummaries/wwts.nsf/ID/Ireland-Overview@NA@NA@NA!,Isle of Man@/uk/taxsummaries/wwts.nsf/ID/Isle-of-Man-Overview@NA@NA@NA!,Israel@/uk/taxsummaries/wwts.nsf/ID/Israel-Overview@NA@NA@NA!,Italy@/uk/taxsummaries/wwts.nsf/ID/Italy-Overview@NA@NA@NA!,Ivory Coast (Côte d'Ivoire)@/uk/taxsummaries/wwts.nsf/ID/Ivory-Coast-Overview@NA@NA@NA!,Jamaica@/uk/taxsummaries/wwts.nsf/ID/Jamaica-Overview@NA@NA@NA!,Japan@/uk/taxsummaries/wwts.nsf/ID/Japan-Overview@NA@NA@NA!,Jersey, Channel Islands@/uk/taxsummaries/wwts.nsf/ID/Jersey-Overview@NA@NA@NA!,Jordan@/uk/taxsummaries/wwts.nsf/ID/Jordan-Overview@NA@NA@NA!,Kazakhstan@/uk/taxsummaries/wwts.nsf/ID/Kazakhstan-Overview@NA@NA@NA!,Kenya@/uk/taxsummaries/wwts.nsf/ID/Kenya-Overview@NA@NA@NA!,Korea, Republic of@/uk/taxsummaries/wwts.nsf/ID/Korea-Overview@NA@NA@NA!,Kosovo@/uk/taxsummaries/wwts.nsf/ID/Kosovo-Overview@NA@NA@NA
Quick charts
Country-specific tax information.
Corporate income tax rate (%)
Corporate income tax due dates
CIT final payment due date
CIT estimated payment due dates
Monthly or quarterly instalment.
Withholding tax rates (%) (Dividends / Interest / Royalties)
Resident: 13* / NA / NA;
Non-resident: 15 / 20 / 20;
*0% tax rate in the case of strategic investment.
Corporate income tax rate (%)
Corporate income tax due dates
CIT final payment due date
CIT estimated payment due dates
Withholding tax rates (%) (Dividends / Interest / Royalties)
NA stands for Not Applicable (i.e. the country does not have the indicated tax or requirement)
All information in this chart is up to date as of 21 February 2019. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.