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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!,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!,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!,Kuwait@/uk/taxsummaries/wwts.nsf/ID/Kuwait-Overview@NA@NA@NA!,Kyrgyzstan@/uk/taxsummaries/wwts.nsf/ID/Kyrgyzstan-Overview@NA@NA@NA
Quick charts
Territory-specific tax information.
Corporate income tax rate (%)
Domestic corp.: 8;
Foreign corp.: 20
Corporate income tax due dates
Return is filed quarterly within the month following the reporting quarter.
CIT final payment due date
Final payments upon results of the first quarter, first half-year, nine months, and tax year are made within five days from the reporting deadlines.
CIT estimated payment due dates
Advance payment is made before the 13th and 28th days of each month.
Personal income tax rates (%)
Personal income tax due dates
PIT final payment due date
PIT estimated payment due dates
25th day of the month following the month when the income was received.
Withholding tax rates (%) (Dividends / Interest / Royalties)
Resident: 15 / NA / NA;
Non-resident: 15 / 15 / 15
Capital gains tax rates (%)
Corporate Capital Gains Rate (%)
Capital gains are subject to the normal CIT rate.
Individual Capital Gains Rate (%)
Capital gains are subject to the normal PIT rate.
Net wealth/worth tax rates (%)
Corporate income tax rate (%)
Corporate income tax due dates
CIT final payment due date
CIT estimated payment due dates
Personal income tax rates (%)
Personal income tax due dates
PIT final payment due date
PIT estimated payment due dates
Withholding tax rates (%) (Dividends / Interest / Royalties)
Capital gains tax rates (%)
Corporate Capital Gains Rate (%)
Individual Capital Gains Rate (%)
Net wealth/worth tax rates (%)
NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)
NP stands for Not Provided (i.e. the information is not currently provided in this chart)
All information in this chart is up to date as of 14 December 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.