document_title: List of countries by tax rates

question_text: who has the highest taxes in the world

question_tokens: who has the highest taxes in the world

text: List of countries by tax rates

text: Methodology[edit]

text: This is a list of tax rates around the world. It focuses on four types of tax:

text:
Corporate tax
Individual income tax
Sales tax, including VAT and GST.

tag: ul

text: Some other taxes (for instance property tax, substantial in many countries, such as the United States) and payroll tax are not shown here. 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. The effective rate is usually much lower than the marginal rate, but sometimes much higher. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

text: Countries[edit]

text:
Country
Corporate tax
Individual (min)
Individual (max)[1]
VAT or GST or Sales tax
(also see VAT rates)
Further reading

 Afghanistan
20%[2]
0%[3]
20%[3]
0%[4]
Taxation in Afghanistan

 Albania
15%[5]
0%[6]
23%[6]
7000600000000000000♠6% (tourism services)[7]
7001200000000000000♠20% (others)[8]
Taxation in Albania

 Algeria
19%–26%[9]
0%[10]
35%[10]
7000700000000000000♠7% (basic items)[11]
7001170000000000000♠17% (others)[11]
Taxation in Algeria

 American Samoa
15%-44%[12][13]
4%[14][13]
6%[13]
0%[15][13]
Taxation in American Samoa

 Andorra
10%[16]
10%[17]
10%[17]
5000000000000000000♠0%, 7000100000000000000♠1% or 7000250000000000000♠2.5% (reduced rates)
7000450000000000000♠4.5% (standard rate)
7000950000000000000♠9.5% (banking services)[18]
Taxation in Andorra

 Angola
30%[19]
0%[19]
17%[19]
7001100000000000000♠10%[19]
Taxation in Angola

 Anguilla
0%[20]
0%[20]
0%[20]
0%[20]
Taxation in Anguilla

 Argentina
35%[21]
9%[21]
35%[21]
7001210000000000000♠21%[21]
Taxation in Argentina

 Armenia
20%[22]
24.4%[22]
36%[22]
7001200000000000000♠20%[22]
Taxation in Armenia

 Aruba
25%[23]
7%[23]
58.95%[23]
1.5% (turnover tax)[23]
Taxation in Aruba

 Australia
28.5%–30%[24][Note 1]
0%[24]
49%[25][Note 2]
5000000000000000000♠0% (essential items)
7001100000000000000♠10% (others)[24]
Taxation in Australia

 Austria
25%[26]
0%[26]
55%[26]
7001100000000000000♠10% (basic items)
7001130000000000000♠13% (tourism services)
7001200000000000000♠20% (others)[26]
Taxation in Austria

 Azerbaijan
20%[27]
14%[27]
25%[27]
7001180000000000000♠18%[27]
Taxation in Azerbaijan

 Bahamas[28]
0%[29]
0%
0% (8.8% social security tax)
0%-7.5%[30]
Taxation in Bahamas

 Bangladesh[31]
35%[32]
0%
25%
7001150000000000000♠15%[8]
Taxation in Bangladesh

 Barbados[33]
25%
25%
38%
7001175000000000000♠17.5%[8] (hotel accommodation 7.5%)
Taxation in Barbados

 Bahrain
0%[34]
0%
0%
5%
Taxation in Bahrain

 Belarus[35]
18%
13%
17%
7001200000000000000♠20%[8] or 10%
Taxation in Belarus

 Belgium[31]
33.99%[36]
0%
64% (max of federal+local) 55% (federal) + 0%-9% (local)
7001210000000000000♠21%[8] - 12% (restaurants) - 6% (essential and selected goods)
Taxation in Belgium

 Belize
N/A
0%
25%
7001125000000000000♠12.5%
Taxation in Belize

 Benin[citation needed]
35%
10%
35%
7001180000000000000♠18%[8]
Taxation in Benin

 Bermuda
N/A
N/A
N/A
N/A
Taxation in Bermuda

 Bhutan
30%
0%
25%[37]
N/A
Taxation in Bhutan

 Bolivia
25%
0%
25%
7001130000000000000♠13%[8] (VAT) – multiple rates (ICE: Consumption of specific products)
Taxation in Bolivia

 Bosnia and Herzegovina
10%[38]
N/A
5% FBiH, 0–15% RS[38]
7001170000000000000♠17% FBiH and RS[8][38]
Taxation in Bosnia and Herzegovina

 Botswana
22%
0%
25%
7001120000000000000♠12%
Taxation in Botswana

 Brazil[31]
34%
0% [39]
27.5%
7001170000000000000♠17% to 25% [40]
Taxation in Brazil

 Brunei
20%
0%
0%
N/A[8]
Taxation in Brunei

 Bulgaria
10%
10%
10%
7001200000000000000♠20%[8]
Taxation in Bulgaria

 Burkina Faso
27.5%
0%
25%
7001180000000000000♠18%[8]
Taxation in Burkina Faso

 Burundi[41]
35%
0%
35%
7001180000000000000♠18%[8]
Taxation in Burundi

 Cambodia
20%
0%
20%
7001100000000000000♠10%[8]
Taxation in Cambodia

 Cameroon[35]
31.5%
10%
35%
7001192500000000000♠19.25%
Taxation in Cameroon

 Canada
31% (15% fed + 11-16% provincial)[42]
19% (15% fed + (4%-11% provincial))[43] (0% on the first $11,474 of income) [44]
54% (33% fed + (11.5%-21% provincial))[45]
7000500000000000000♠5% (federal GST) + 0%-15% (provincial taxes)[46]
Taxation in Canada

 Cape Verde
25%
16.5
27.5
7001150000000000000♠15%[8]
Taxation in Cape Verde

 Cayman Islands
0%[47]
0%[47]
0%[47]
0%[47][48][Note 3]
Taxation in the Cayman Islands

 Central African Republic
30%[49]
N/A
50%[49]
7001190000000000000♠19%[8]
Taxation in the Central African Republic

 Chad
N/A
N/A
N/A
N/A
Taxation in Chad

 Chile[50]
24%[51] (on distributed profits, deductible from personal income taxes[52][53])
0%
40%
7001190000000000000♠19%[8]
Taxation in Chile

 China[31]
25%
0%
45%[54][55]
7001170000000000000♠17% with many exceptions[8]
Taxation in China

 Colombia[35]
25%
0%
33%
7001190000000000000♠19%[8]
Taxation in Colombia

 Comoros
N/A
N/A
N/A
N/A
Taxation in Comoros

 Cook Islands
N/A
N/A
N/A
N/A
Taxation in Cook Islands

 Democratic Republic of the Congo
N/A
N/A
N/A
N/A
Taxation in the Democratic Republic of the Congo

 Congo
N/A
N/A
N/A
N/A
Taxation in the Republic of the Congo

 Costa Rica
30%
0%
25%
7001130000000000000♠13%[56]
Taxation in Costa Rica

 Croatia[35]
12% for less than 3 mil kn, 18% for more
12%
40%
7001250000000000000♠25%[57] (0% on books and some foods)
Taxation in Croatia

 Cuba[58]
30%
15%
50%
7000250000000000000♠2.5% to 20%[8]
Taxation in Cuba

 Curaçao
N/A
N/A
N/A
N/A
Taxation in Curaçao

 Cyprus[31]
12.5%
0%
35%
7001190000000000000♠19%[8] (5% or 0% for certain goods)
Taxation in Cyprus

 Czech Republic[59][60]
19%[36]
15% (minus 24,840 CZK per year)
22%
7001210000000000000♠21%[61] (15% or 10% for certain goods)
Taxation in the Czech Republic

 Denmark[62]
22%
29.68% (2015)[63] (first USD $7,760 pro anno is deductible)
55.794% (8% + 51.95% of remainder (2017))[63]
7001250000000000000♠25%
Taxation in Denmark

 Djibouti
N/A
N/A
N/A
N/A
Taxation in Djibouti

 Dominica
N/A
N/A
N/A
N/A
Taxation in Dominica

 Dominican Republic
27%
0%
25%
18%
Taxation in Dominican Republic

 Timor-Leste
N/A
N/A
N/A
N/A
Taxation in East Timor

 Ecuador
24%
0%
35%
7001120000000000000♠12% (standard), 15% (luxury goods), 0% (exports)
Taxation in Ecuador

 Egypt[64]
22.5%
0% (Up to 7.2K EGP per year)
22.5% (more than 200K EGP per year)
7001140000000000000♠14% (standard), 10% (professional services), 0% (exports)
Taxation in Egypt

 El Salvador
30%
0%
30%
7001130000000000000♠13%
Taxation in El Salvador

 Equatorial Guinea
N/A
N/A
N/A
N/A
Taxation in Equatorial Guinea

 Eritrea
N/A
N/A
N/A
N/A
Taxation in Eritrea

 Estonia[31]
0% (20% on distribution of profit)
20% (0% on dividents to residents)
20%
7001200000000000000♠20% or 9%
Taxation in Estonia

 Ethiopia
N/A
N/A
N/A
N/A
Taxation in Ethiopia

 Falkland Islands
26%
0%
26%
0%
Taxation in Falkland islands

 F.S. Micronesia
N/A
N/A
N/A
N/A
Taxation in Micronesia

 Fiji
N/A
N/A
N/A
N/A
Taxation in Fiji

 Finland
20%[65]
7.71%
(7.71% social security,[66] no national[67] or municipal[68] taxes for income no more than 2 930 €)

61.96% (31.75% national[67]
16.5-22.5% municipal[69]
7.71% social security[66])

7001240000000000000♠24%
14% (food and fodder)
10% (e.g. medicines, public transport)
Taxation in Finland

 France
15% (profit < €38120) - 33.00% (profit > €38120)
0% up to €9700
45% (+ tax on high incomes: 4% over €500,000)[70]
20%, 10% (restaurants, transportation, tourism), 5.5% (utilities), 2.1% (press)
Taxation in France

 Gabon
35%
5%
35%
7001180000000000000♠18%
Taxation in Gabon

 Gambia
31%
0%
30%
N/A
Taxation in Gambia

 Germany
29.65%[32]
14% (first €8,354 pro anno is deductible)
47.475% (45% income tax + 5.5% solidarity surcharge based on the total tax bill)
7001190000000000000♠19% or 7% (e.g. food)
Taxation in Germany

 Georgia[35]
15%
5%
20%
7001180000000000000♠18%
Taxation in Georgia

 Ghana
N/A
N/A
N/A
N/A
Taxation in Ghana

 Gibraltar
10%
17%
40%
0%
Taxation in Gibraltar

 Greece
29% (+29% paid in advance & returned after 1 year)
22%
(€1,900 tax deducted if income <€21,000)
45%
7001240000000000000♠24%,[8] 13% (Health, Tourism), and 6% (Theater tickets, books, medicine). For some islands away from the mainland the rates are 17%, 9% and 4%.
Taxation in Greece

 Grenada
N/A
N/A
N/A
N/A
Taxation in Grenada

 Guatemala[35]
25%
5%
7%
7001120000000000000♠12%
Taxation in Guatemala

 Guinea
N/A
N/A
N/A
N/A
Taxation in Guinea

 Guinea-Bissau
N/A
N/A
N/A
N/A
Taxation in Guinea-Bissau

 Guyana[71]
30%
N/A
33⅓%
7001160000000000000♠16% or 0%
Taxation in Guyana

 Guernsey
0%[72]
0%
20%
0% [73]}
Taxation in Guernsey

 Haiti
N/A
N/A
N/A
N/A
Taxation in Haiti

 Honduras
N/A
N/A
N/A
N/A
Taxation in Honduras

 Hong Kong[74]
16.5%[75]
0%
15%
0%. The idea to levy GST was proposed and dropped in 2006.
Taxation in Hong Kong

 Hungary
9%
46.15% (17.8% social contribution tax, occasional training contribution 2.4%, 5.7% healthcare, social security 8.1%, income tax 12.15%, )
46.15% (17.8% social contribution tax, occasional training contribution 2.4%, 5.7% healthcare, social security 8.1%, income tax 12.15%, )
7001270000000000000♠27%, 18% (milk, egg, pork, chicken meat, internet service, restaurant services), 5% (medicines, books)
Taxation in Hungary

 Iceland[35]
20%
0%
46%
7001240000000000000♠24% or 11%
Taxation in Iceland

 India
30%[76]
0%
34.6%[77]
7001500000000000000♠50%. GST rates in India are very high when compared to other countries; it ranges from 0% up to 50%: which includes 0%, 5%, 12%, 18%, 28%, 29%, 31%, 43%, 45%, 48%, 50% {Additional cess includes (28%+1%), (28%+3%), (28%+15%), (28%+17%), (28%+20%), (28%+22%)} varying for both goods and services on 1211 items and services.[78]
Taxation in India

 Indonesia
25%
5%
30%
7001100000000000000♠10%
Taxation in Indonesia

 Iran
25%
0%
35%
0%-9% - depending on item
Taxation in Iran

 Iraq
N/A
N/A
N/A
N/A
Taxation in Iraq

 Ireland
12.5%
20% (first €1,650 pro anno is deductible)
52% (40% Income Tax + 12% social insurance contributions on income above €70,000, 9% social security contributions between €18,000 and €70,000)
7001230000000000000♠23% Goods
9%-13.5% Services
0% certain items of food
Taxation in Ireland

 Isle of Man
0%
10%
20%
20%, 5% on Home Renovations
Taxation in Isle of Man

 Israel

Annual profit >10B ILS: 6%. Annual profit <10B ILS: 7.5% - 24%.[79]

11.5%
50%
7001170000000000000♠17% on all the products and services (except for vegetables and fruits).
Taxation in Israel

 Italy
27.9% (24% + 3.9% municipal)
23%- 0% on the first 8.500 euro income
43% +4% (special added tax)
7001220000000000000♠22% or 10% or 4% (food, books)
Taxation in Italy

 Ivory Coast
N/A
N/A
N/A
N/A
Taxation in Ivory Coast

 Jamaica
33.3% Large companies 25% Small Private companies
0%
25% on income over J$1,500,000
GCT 7001165000000000000♠16.5%, SCT varies up to 20%
Taxation in Jamaica

 Japan[80]
32.11%[81]
5%
50% (40% national + 10% local)
7000800000000000000♠8% (consumption)
Taxation in Japan

 Jersey[31]
0%
0%
20% [82]
5%[83]
Taxation in Jersey

 Jordan[35]
20%
0%
14%
7001160000000000000♠16% (GST)
Taxation in Jordan

 Kazakhstan[35]
20%[32][2]
10%
10% (for residents), 15% (for non-residents)
7001120000000000000♠12%
Taxation in Kazakhstan

 Kenya
30%[32]
10%
30% citizens, 35% foreigners
16%/12% (electricity & fuel) VAT, 0%/exempt FOOD + 12.5% Withholding tax, 5% contractor Withholding tax
Taxation in Kenya

 Kiribati
N/A
N/A
N/A
N/A
Taxation in Kiribati

 Kuwait
0%
0%
0%
0%
Taxation in Kuwait

 South Korea[35]
24.2%[32]
6% + 1.8%[84]
38%[85] + 11.4%[84]
7001100000000000000♠10%
Taxation in South Korea

 North Korea[86]
25%
0%
20%
2% to 4%
Taxation in North Korea

 Kyrgyzstan
N/A
N/A
N/A
N/A
Taxation in Kyrgyzstan

 Laos
N/A
N/A
N/A
N/A
Taxation in Laos

 Latvia
15%
23% (flat tax rate)[87]
23%
7001210000000000000♠21%[88]
Taxation in Latvia

 Lebanon[35]
15%
2%
20%
7001100000000000000♠10%
Taxation in Lebanon

 Lesotho
N/A
N/A
N/A
N/A
Taxation in Lesotho

 Liberia
N/A
N/A
N/A
N/A
Taxation in Liberia

 Liberland
0%
0%
0%
0%
Taxation in Liberland

 Libya
N/A
N/A
N/A
N/A
Taxation in Libya

 Liechtenstein[89][90]
12.5%
1.2%
17.82%
2.5%-7000800000000000000♠8.0%, (lodging services 3.8%)[91]
Taxation in Liechtenstein

 Lithuania[citation needed]
33.75%[92]
0%
15%
7001210000000000000♠21%
Taxation in Lithuania

 Luxembourg
29.22%
6%
52.45% total: 40%[93] + 12.45% social security charges[94]
7001170000000000000♠17%
Taxation in Luxembourg

 Macau[31]
12%
0%
12%
0% [95]
Taxation in Macau

 Macedonia[31]
10%
10% (flat tax rate)
10%
7001180000000000000♠18% or 5%
Taxation in Macedonia

 Madagascar
N/A
N/A
N/A
N/A
Taxation in Madagascar

 Malawi
N/A
N/A
N/A
N/A
Taxation in Malawi

 Malaysia[31]
18-24%
0%
28%. On top of that, additional 11% for Employees Provident Fund,[96] from Employee, 12%-13% from Employer;[97] Additional 1.2% for SOCSO[98] from Employee, and 1.4% from Employer
6% GST [99]
Taxation in Malaysia

 Maldives[100]
8%-7001150000000000000♠15%[101]
0%
15%
7000600000000000000♠6% Since January 1, 2012 (Increased from 3.5% set on October 2, 2011)[102]
Taxation in Maldives

 Mali
N/A
N/A
N/A
N/A
Taxation in Mali

 Malta
0-10% (35%[32] pre rebate)
0%
35%
7001180000000000000♠18%
Taxation in Malta

 Marshall Islands
N/A
0%, 8% on employees of resident companies
12% on employees of resident companies[103]
2-4%
Taxation in Marshall Islands

 Mauritania
N/A
N/A
N/A
N/A
Taxation in Mauritania

 Mauritius
15%
15% (flat tax rate)
15%
7001150000000000000♠15%
Taxation in Mauritius

 Mexico[31]
30%[104]
1.92%
35%
7001160000000000000♠16%
Taxation in Mexico

 Moldova[31]
12%
7%
18%
7001200000000000000♠20%
Taxation in Moldova

 Monaco
33.33%
0%[105]
0%
7001196000000000000♠19.6%-5.5%[106]
Taxation in Monaco

 Mongolia
10%
10%
10%
10%
Taxation in Mongolia

 Montenegro
9%[107][108]
9% (first EUR 720)[108]
15%[108]
7001190000000000000♠19%[108]
Taxation in Montenegro

 Montserrat
N/A
N/A
N/A
N/A
Taxation in Montserrat

 Morocco
10%-31%[32][109]
0%
7%-20%[109]
N/A
Taxation in Morocco

 Mozambique
N/A
N/A
N/A
N/A
Taxation in Mozambique

 Myanmar
N/A
N/A
N/A
N/A
Taxation in Myanmar

 Namibia
N/A
N/A
N/A
N/A
Taxation in Naminia

 Nauru
N/A
N/A
N/A
N/A
Taxation in Nauru

   Nepal
20%
15%, 1% Social Security Tax Mandatory
25%[110]
7001130000000000000♠13%[111]
Taxation in Nepal

 Netherlands
20% on first €250.000 profit.
25% on €250.001+ profit

36.55% (first €2,103 pro anno is deductible)
51,95% [112] + reduction of deductions (arbeidskorting and general korting)
7001210000000000000♠21% (6% for essential and selected goods)
Taxation in the Netherlands

 New Zealand
28%
10.5%[113]
33%[114]
7001150000000000000♠15% GST
Taxation in New Zealand

 New Caledonia[115]
30%
0%
25% on local income of non-residents
40%[116]

N/A
Taxation in New Caledonia

 Nicaragua
N/A
N/A
N/A
N/A
Taxation in Nicaragua

 Niger
N/A
N/A
N/A
N/A
Taxation in Niger

 Nigeria
30%
7%
24%
5%
Taxation in Nigeria

 Niue
N/A
N/A
N/A
N/A
Taxation in Niue

 Norfolk Island
N/A
N/A
N/A
N/A
Taxation in Norfolk Island

 Norway[117]
24%[118]
0%
46.9%[119] (includes 8.2% pension contribution)
7001250000000000000♠25% or 15% (food and drink in shops) or 10% (transportation, cinema, hotel rooms)
Taxation in Norway

 Oman
15%[120][121]
0%
0%
5%
Taxation in Oman

 Pakistan
35%
7.5%
35%
5000000000000000000♠0% or 17% (basic food items)
Taxation in Pakistan

 Palau
N/A
N/A
N/A
N/A
Taxation in Palau

 Palestine
15%
5%
15%
7001145000000000000♠14.5% (VAT)
Taxation in Palestine

 Panama
25%
0%
27%
7000700000000000000♠7% (except for: essential goods 0%, alcohol and hotels 10%, tobacco 15%)
Taxation in Panama

 Papua New Guinea
N/A
N/A
N/A
N/A
Taxation in Papua New Guinea

 Paraguay
10%
8%
10%
10%
Taxation in Paraguay

 Peru[35]
30%
0%
30%
7001180000000000000♠18% (16% VAT + 2% Municipal Promotional Tax) 0–118% ISC Impuesto Selectivo al Consumo (To some products like liquor, cigarettes, etc.)
Taxation in Peru

 Philippines
30%
5%
32%
7001120000000000000♠12% or 7% or 0%
(in some cases, foreign investors are zero-rated)

Taxation in Philippines

 Pitcairn Islands
N/A
N/A
N/A
N/A
Taxation in Pitcairn Islands

 Poland[36]
19% (15% for SME)[36]
0%
32% (or optional 19% flat rate for self-employed)
7001230000000000000♠23% or 8% or 5%
Taxation in Poland

 Portugal[31]
23%
14.5%
48%
7001230000000000000♠23%, 13%, 6%
Madeira, Açores: 15%, 9%, 4%

Taxation in Portugal

 Puerto Rico
20%[122]
0% (16% Proposed from March 2015)
33.34%
11.5%
Taxation in Puerto Rico

 Qatar[31]
10%
0%
0%
0%
Taxation in Qatar

 Romania
16% (3% revenue for micro-entities[123])
16% (flat tax rate)
16% (+ 5.5% CASS + 10.5% CAS for self-employed )
7001190000000000000♠19% or 9% (food, medicines, books, newspapers, hotel ...), or 4%[35]
Taxation in Romania

 Russia[31]
20%[2]
13% (flat)
13%
(35% for non-residents)
7001180000000000000♠18% or 10% (books, certain items of food, children goods)
Taxation in Russia

 Rwanda
N/A
N/A
N/A
N/A
Taxation in Rwanda

 Saint Kitts and Nevis
N/A
N/A
N/A
N/A
Taxation in Saint Kitts and Nevis

 Saint Lucia
N/A
N/A
N/A
N/A
Taxation in Saint Lucia

 Saint Pierre and Miquelon
N/A
N/A
N/A
N/A
Taxation in Saint Pierre and Miquelon

 Saint Vincent and the Grenadines
N/A
N/A
N/A
N/A
Taxation in Saint Vincent and the Grenadines

 Samoa
N/A
N/A
N/A
N/A
Taxation in Samoa

 San Marino
17%
12%
50%
17% on imported goods. There is no VAT registration inside San Marino.
Taxation in San Marino

 São Tomé and Príncipe
N/A
N/A
N/A
N/A
Taxation in São Tomé and Príncipe

 Sark
0%[124]
0%
0% - There are taxes on property and personal capital (max £6,500).
0% - There is no VAT on Sark. Import duty is levied on some goods brought onto the island.
Taxation in Sark

 Saudi Arabia[125]
20%
0% (foreigners)
Zakat 2.5% on capital assets (natives)
0% (foreigners)
Zakat 2.5% on capital assets (natives)
5%
Taxation in Saudi Arabia

 Senegal[35]
25%
0%
50%
7001200000000000000♠20%
Taxation in Senegal

 Serbia[126]
15%[127]
10%
25% (additional contributions for state health, pension and unemployment funds)[128]
20%[129] or 8% or 0%
(reduced rates are for certain goods)

Taxation in Serbia

 Seychelles
N/A
N/A
N/A
N/A
Taxation in Seychelles

 Sierra Leone
N/A
N/A
N/A
N/A
Taxation in Sierra Leone

 Singapore
17%[130]
0%
22%
7000700000000000000♠7% (GST)
Taxation in Singapore

 Sint Maarten
N/A
N/A
N/A
N/A
Taxation in Sint Maarten

 Slovakia
22%[131]
0%
25%[132]
7001200000000000000♠20%[citation needed] 10% on medication and books
Taxation in Slovakia

 Slovenia[31]
19%
16%
50%
7001220000000000000♠22% or 9.5%
Taxation in Slovenia

 Solomon Islands
N/A
N/A
N/A
N/A
Taxation in Solomon Islands

 Somalia
N/A
N/A
N/A
N/A
Taxation in Somalia

 South Africa
28%[133]
0%
45%
7001140000000000000♠14%
Taxation in South Africa

 South Sudan
N/A
N/A
N/A
N/A
Taxation in South Sudan

 Spain[31]
25%
0% (below €12,000)
45%
21%, 10% & 4%
Taxation in Spain

 Sri Lanka[31]
15% - 30%[32]
0%
15% (If annual income is more than 2.5m LKR)
5000000000000000000♠0% or 8% or 12%
Taxation in Sri Lanka

 Sudan
N/A
N/A
N/A
N/A
Taxation in Sudan

 Suriname
N/A
N/A
N/A
N/A
Taxation in Suriname

 Swaziland
27.5%
33%
33%
7001140000000000000♠14%
Taxation in Swaziland

 Sweden
22%[134]
31% (first USD $2,690 pro anno is deductible)
59.7%[135][136]
7001250000000000000♠25% or 12% or 6%[137]
Taxation in Sweden

  Switzerland[35]
17.92%[32]
0%
13.2% (federal)
7000800000000000000♠8.0% or 3.8% or 2.5%
Taxation in Switzerland

 Syria[31]
22%
5%
15%
N/A
Taxation in Syria

 Taiwan[31]
17%[138]
6%
45%
7000500000000000000♠5% VAT
Various rates of Gross receipts tax on a few industries, such as financial services.[139]
Taxation in Taiwan

 Tajikistan
N/A
N/A
N/A
N/A
Taxation in Tajikistan

 Tanzania
30%
15%
30%
N/A
Taxation in Tanzania

 Thailand
20%
0%
35%
7%
Taxation in Thailand

 Togo
N/A
N/A
N/A
N/A
Taxation in Togo

 Tokelau
N/A
N/A
N/A
N/A
Taxation in Tokelau

 Tonga
N/A
N/A
N/A
N/A
Taxation in Tonga

 Trinidad and Tobago
25%
0%
25%
12.5%
Taxation in Trinidad & Tobago

 Tunisia[35]
30%
0%
35%
7001180000000000000♠18% or 12% or 6%
Taxation in Tunisia

 Turkey[31]
20%
15%
35%
7001180000000000000♠18% or 8%(e.g. clothing) or 1%(certain food)[8]
Taxation in Turkey

 Turkmenistan
N/A
N/A
N/A
N/A
Taxation in Turkmenistan

 Turks and Caicos Islands
N/A
N/A
N/A
N/A
Taxation in Turks and Caicos Islands

 Tuvalu
N/A
N/A
N/A
N/A
Taxation in Tuvalu

 Uganda
N/A
N/A
N/A
N/A
Taxation in Uganda

 Ukraine[35]
18%
0% (base tax rate 20%)
30% (base tax rate 20%)
20% or 7% or 0%
Taxation in Ukraine

 United Arab Emirates[35]
55%[140]
0%[141]
0%[141]
5% VAT to be introduced by 2018. Template:5%
Taxation in United Arab Emirates

 United Kingdom[142]
19% [143]
0%, 20%
(personal allowance of £11,000 for people earning less than £100,000 - reduces down to no tax free allowance when income reaches £123,000)[144]

62% on earnings between £100,000-£123,000 (40% higher rate tax + reduction in personal allowance + National Insurance), 45%[145] (on income over £150,000)
7001200000000000000♠20% Standard Rate;
5% Reduced Rate for home energy and renovations;
0% Zero Rate for life necessities - groceries, water, prescription medications, medical equipment and supplies, public transport, children clothing, books and periodicals.[146]
Taxation in the United Kingdom

 United States
35% + 0-12% State/Local[32]
0% (federal) + 0% (state) +
0%-3% (local)
47.6% (max federal + state with federal deduction)
39.6% (federal)[147] +
0 - 13.3% (state)[148]

5000000000000000000♠0%-11.725% (state and local)
Taxation in the United States

 Uruguay[35]
25%
0%
30%
7001220000000000000♠22% (basic) or 11% (minimum) or 0% (extent)
Taxation in Uruguay

 Uzbekistan[35]
8%
7.5%
22%
0–7001200000000000000♠20%
Taxation in Uzbekistan

 Vanuatu
N/A
N/A
N/A
N/A
Taxation in Vanuatu

 Venezuela[35]
34%
6%
34%
7%–9%-7001120000000000000♠12%
Taxation in Venezuela

 Vietnam[31]
20%
5%
35%[149]
7001100000000000000♠10%
Taxation in Vietnam

 British Virgin Islands
0%[150]
0%
0%
N/A
Taxation in the British Virgin Islands

 U.S. Virgin Islands
50%-500%

N/A
N/A
N/A
N/A
Taxation in United States Virgin Islands

 Yemen
20%[151]
10%
15%
2%
Taxation in Yemen

 Zambia
35%
10%
30%
7001175000000000000♠17.5%
Taxation in Zambia

 Zimbabwe
N/A
N/A
N/A
N/A
Taxation in Zimbabwe

text: Notes[edit]

text:
Jump up ^ Businesses with annual turnover above A$2 million pay 30%, all other business pay the lower 28.5% rate.
Jump up ^ Includes 2% Medicare levy, plus temporary 2% 'deficit levy' due to expire in 2017.
Jump up ^ While there is no sales tax or GST, the Cayman Islands impose various import duties on goods imported to the island nation.

tag: ol


document_title: Next Generation Identification

question_text: what are the benefits of using the ngi system

root

text: Next Generation Identification

text: Next Generation Identification (NGI) is a project of the Federal Bureau of Investigation (FBI). The project's goal is to expand the capabilities of the Integrated Automated Fingerprint Identification System (IAFIS), which is currently used by law enforcement to identify subjects by their fingerprints and to look up their criminal history. The NGI system will be a more modular system (allowing easy expandability). It will also have more advanced lookup capabilities, incorporating palm print, iris, and facial identification. The FBI first used this system in February 2011.

tag: p

text: The system was developed by Lockheed Martin[1] in partnership with Safran[2] and with a number of technology companies.

text: Organizations involved in the project[edit]

text:
Accenture
BAE Systems
createTank
Global Science & Technology (GST)
IBM
Ingersoll Consulting Information Solutions (ICIS)
Innovative Management & Technology Services (IMTS)
Lakota Software Solutions, Inc
Lockheed Martin
NTT Data
Platinum Solutions
National Center for State Courts (NCSC)


document_title: Wisdom of the Crowd

question_text: who plays mia tanner in wisdom of the crowd

text: Wisdom of the Crowd

text: Cast and characters[edit]

text:
Jeremy Piven as Jeffrey Tanner[5]
Richard T. Jones as Detective Tommy Cavanaugh[6]
Natalia Tena as Sara Morton[7]
Blake Lee as Josh Novak[8]
Monica Potter as Alex Hale[9]
Jake Matthews as Tariq Bakari[7]

text: Recurring[edit]

text:
Malachi Weir as Mike Leigh
Ion Overman as Elena Ruiz
Abigail Cowen as Mia Tanner

text: Episodes[edit]

text:
No.
Title
Directed by
Written by
Original air date
U.S. viewers
(millions)

1
"Pilot"
Adam Davidson
Ted Humphrey
October 1, 2017 (2017-10-01)
8.83[10]

Jeffrey Tanner (Jeremy Piven) is obsessed with finding who murdered his daughter and has developed an online, crowd sourcing app called Sophe to help him. His team is a unique collection of talented individuals with many different skills.

2
"In The Wild"
Adam Davidson
Ted Humphrey
October 8, 2017 (2017-10-08)
7.84[11]

A 13-year-old boy goes missing, so Tanner uses Sophe to help find him.

3
"Machine Learning"
Jon Amiel
Matthew Lau & Aiyana White
October 15, 2017 (2017-10-15)
8.04[12]

4
"User Bias"
Charles Beeson
Kim Shumway & Patrick Moss
October 22, 2017 (2017-10-22)
7.70[13]

5
"Clear History"
Deran Sarafian
David Appelbaum & Erica Saleh
October 29, 2017 (2017-10-29)
6.76[14]

6
"Trojan Horse"
Stephen Kay
Andrew Dettmann & Joshua Hale Fialkov
November 5, 2017 (2017-11-05)
7.87[15]

7
"Trade Secrets"
Adam Davidson
Matthew Lau
November 12, 2017 (2017-11-12)
6.56[16]

8
"Denial of Service"
Eagle Egilsson
Kim Shumway
November 19, 2017 (2017-11-19)
6.03[17]

9
"Proof of Concept"
Roxann Dawson
Aiyana White
November 26, 2017 (2017-11-26)
6.72[18]

10
"Live Stream"
Milan Cheylov
David Appelbaum
December 10, 2017 (2017-12-10)
6.11[19]

11
"Alpha Test"
Adam Davidson
Erica Saleh
December 17, 2017 (2017-12-17)
6.65[20]

12
"Root Directory"
Liz Friedlander
Joshua Hale Fialkov
January 7, 2018 (2018-01-07)
TBD

13
"The Tipping Point"[21]
Eric Laneuville
Teleplay by: Andrew Dettmann & Patrick Moss
Story by: Andrew Dettmann
January 14, 2018 (2018-01-14)
TBD

tag: table

text: Reception[edit]

text: Critical reception[edit]

text: The review aggregator website Rotten Tomatoes an approval rating of 28% based on 18 reviews, with an average rating of 4.6/10. The site's critical consensus reads, "Wisdom of the Crowd wastes a talented cast on a formulaic procedural crime drama that wavers between modest returns and unintentional laughs."[22] Metacritic, which uses a normalized rating, assigned a weighted average score of 35 out of 100, based on 17 critics, indicating "generally unfavorable reviews".[23]