Worldwide Tax Summaries

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Overview

Corporate

Significant developments
Taxes on corporate income
Corporate residence
Other taxes
Branch income
Income determination
Deductions
Group taxation
Tax credits and incentives
Withholding taxes
Tax administration
Other issues

Individual

Significant developments
Taxes on personal income
Residence
Other taxes
Income determination
Deductions
Foreign tax relief and tax treaties
Other tax credits and incentives
Tax administration
Sample personal income tax calculation
Other issues

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Albania Algeria Angola Argentina Armenia Australia Austria Azerbaijan Bahamas, The Bahrain Bangladesh Barbados Belgium Bermuda Bolivia Bosnia and Herzegovina Botswana Brazil Brunei Darussalam Bulgaria Cabo Verde Cambodia Cameroon, Republic of Canada Cayman Islands Chad Chile China, People's Republic of Colombia Congo, Democratic Republic of the Congo, Republic of Costa Rica Croatia Cyprus Czech Republic Denmark Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Estonia Eswatini Ethiopia Finland France Gabon Georgia Germany Ghana Gibraltar Greece Greenland Guatemala Guernsey, Channel Islands Guyana Honduras Hong Kong SAR Hungary Iceland India Indonesia Iraq Ireland Isle of Man Israel Italy Ivory Coast (Côte d'Ivoire) Jamaica Japan Jersey, Channel Islands Jordan Kazakhstan Kenya Korea, Republic of Kosovo Kuwait Lao PDR Latvia Lebanon Liberia, Republic of Libya Liechtenstein Lithuania Luxembourg Macau SAR Madagascar Malaysia Malta Mauritania Mauritius Mexico Moldova Mongolia Montenegro Morocco Mozambique Myanmar Namibia, Republic of Netherlands New Caledonia New Zealand Nicaragua Nigeria North Macedonia Norway Oman Pakistan Palestinian territories Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Rwanda Saint Lucia Saudi Arabia Senegal Serbia Singapore Slovak Republic Slovenia South Africa Spain Sweden Switzerland Taiwan Tanzania Thailand Timor-Leste Trinidad and Tobago Tunisia Turkey Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan, Republic of Venezuela Vietnam Zambia

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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 the 'Last reviewed' date on the corresponding territory Overview page. 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.

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This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.

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