Afghanistan *
Albania *
Algeria *
American Samoa *
Andorra *
Angola *
Anguilla *
Antarctica *
Antigua and Barbuda *
Argentina *
Armenia *
Aruba *
Australia *
Austria *
Azerbaijan *
Bahamas *
Bahrain *
Bangladesh *
Barbados *
Belarus *
Belgium *
Belize *
Benin *
Bermuda *
Bhutan *
Bolivia *
Bonaire *
Bosnia and Herzegovina *
Botswana *
Bouvet Island *
Brazil *
British Indian Ocean Territory *
British Virgin Islands *
Brunei *
Bulgaria *
Burkina Faso *
Burundi *
Cambodia *
Cameroon *
Canada *
Cape Verde *
Cayman Islands *
Central African Republic *
Chad *
Chile *
China *
Christmas Island *
Cocos [Keeling] Islands *
Colombia *
Comoros *
Cook Islands *
Costa Rica *
Croatia *
Cuba *
Curacao *
Cyprus *
Czech Republic *
Democratic Republic of the Congo *
Denmark *
Djibouti *
Dominica *
Dominican Republic *
East Timor *
Ecuador *
Egypt *
El Salvador *
Equatorial Guinea *
Eritrea *
Estonia *
Ethiopia *
Falkland Islands *
Faroe Islands *
Fiji *
Finland *
France *
French Guiana *
French Polynesia *
French Southern Territories *
Gabon *
Gambia *
Georgia *
Germany *
Ghana *
Gibraltar *
Greece *
Greenland *
Grenada *
Guadeloupe *
Guam *
Guatemala *
Guernsey *
Guinea *
Guinea-Bissau *
Guyana *
Haiti *
Heard Island and McDonald Islands *
Honduras *
Hong Kong *
Hungary *
Iceland *
India *
Indonesia *
Iran *
Iraq *
Ireland *
Isle of Man *
Israel *
Italy *
Ivory Coast *
Jamaica *
Japan *
Jersey *
Jordan *
Kazakhstan *
Kenya *
Kiribati *
Kosovo *
Kuwait *
Kyrgyzstan *
Laos *
Latvia *
Lebanon *
Lesotho *
Liberia *
Libya *
Liechtenstein *
Lithuania *
Luxembourg *
Macao *
Macedonia *
Madagascar *
Malawi *
Malaysia *
Maldives *
Mali *
Malta *
Marshall Islands *
Martinique *
Mauritania *
Mauritius *
Mayotte *
Mexico *
Micronesia *
Moldova *
Monaco *
Mongolia *
Montenegro *
Montserrat *
Morocco *
Mozambique *
Myanmar [Burma] *
Namibia *
Nauru *
Nepal *
Netherlands *
New Caledonia *
New Zealand *
Nicaragua *
Niger *
Nigeria *
Niue *
Norfolk Island *
North Korea *
Northern Mariana Islands *
Norway *
Oman *
Pakistan *
Palau *
Palestine *
Panama *
Papua New Guinea *
Paraguay *
Peru *
Philippines *
Pitcairn Islands *
Poland *
Portugal *
Puerto Rico *
Qatar *
Republic of the Congo *
Romania *
Russia *
Rwanda *
Réunion *
Saint Barthélemy *
Saint Helena *
Saint Kitts and Nevis *
Saint Lucia *
Saint Martin *
Saint Pierre and Miquelon *
Saint Vincent and the Grenadines *
Samoa *
San Marino *
Saudi Arabia *
Senegal *
Serbia *
Seychelles *
Sierra Leone *
Singapore *
Sint Maarten *
Slovakia *
Slovenia *
Solomon Islands *
Somalia *
South Africa *
South Georgia and the South Sandwich Islands *
South Korea *
South Sudan *
Spain *
Sri Lanka *
Sudan *
Suriname *
Svalbard and Jan Mayen *
Swaziland *
Sweden *
Switzerland *
Syria *
São Tomé and Príncipe *
Taiwan *
Tajikistan *
Tanzania *
Thailand *
Togo *
Tokelau *
Tonga *
Trinidad and Tobago *
Tunisia *
Turkey *
Turkmenistan *
Turks and Caicos Islands *
Tuvalu *
U.S. Minor Outlying Islands *
U.S. Virgin Islands *
Uganda *
Ukraine *
United Arab Emirates *
United Kingdom *
United States *
Uruguay *
Uzbekistan *
Vanuatu *
Vatican City *
Venezuela *
Vietnam *
Wallis and Futuna *
Western Sahara *
Yemen *
Zambia *
Zimbabwe *
Åland *
Afghanistan *
Albania *
Algeria *
American Samoa *
Andorra *
Angola *
Anguilla *
Antarctica *
Antigua and Barbuda *
Argentina *
Armenia *
Aruba *
Australia *
Austria *
Azerbaijan *
Bahamas *
Bahrain *
Bangladesh *
Barbados *
Belarus *
Belgium *
Belize *
Benin *
Bermuda *
Bhutan *
Bolivia *
Bonaire *
Bosnia and Herzegovina *
Botswana *
Bouvet Island *
Brazil *
British Indian Ocean Territory *
British Virgin Islands *
Brunei *
Bulgaria *
Burkina Faso *
Burundi *
Cambodia *
Cameroon *
Canada *
Cape Verde *
Cayman Islands *
Central African Republic *
Chad *
Chile *
China *
Christmas Island *
Cocos [Keeling] Islands *
Colombia *
Comoros *
Cook Islands *
Costa Rica *
Croatia *
Cuba *
Curacao *
Cyprus *
Czech Republic *
Democratic Republic of the Congo *
Denmark *
Djibouti *
Dominica *
Dominican Republic *
East Timor *
Ecuador *
Egypt *
El Salvador *
Equatorial Guinea *
Eritrea *
Estonia *
Ethiopia *
Falkland Islands *
Faroe Islands *
Fiji *
Finland *
France *
French Guiana *
French Polynesia *
French Southern Territories *
Gabon *
Gambia *
Georgia *
Germany *
Ghana *
Gibraltar *
Greece *
Greenland *
Grenada *
Guadeloupe *
Guam *
Guatemala *
Guernsey *
Guinea *
Guinea-Bissau *
Guyana *
Haiti *
Heard Island and McDonald Islands *
Honduras *
Hong Kong *
Hungary *
Iceland *
India *
Indonesia *
Iran *
Iraq *
Ireland *
Isle of Man *
Israel *
Italy *
Ivory Coast *
Jamaica *
Japan *
Jersey *
Jordan *
Kazakhstan *
Kenya *
Kiribati *
Kosovo *
Kuwait *
Kyrgyzstan *
Laos *
Latvia *
Lebanon *
Lesotho *
Liberia *
Libya *
Liechtenstein *
Lithuania *
Luxembourg *
Macao *
Macedonia *
Madagascar *
Malawi *
Malaysia *
Maldives *
Mali *
Malta *
Marshall Islands *
Martinique *
Mauritania *
Mauritius *
Mayotte *
Mexico *
Micronesia *
Moldova *
Monaco *
Mongolia *
Montenegro *
Montserrat *
Morocco *
Mozambique *
Myanmar [Burma] *
Namibia *
Nauru *
Nepal *
Netherlands *
New Caledonia *
New Zealand *
Nicaragua *
Niger *
Nigeria *
Niue *
Norfolk Island *
North Korea *
Northern Mariana Islands *
Norway *
Oman *
Pakistan *
Palau *
Palestine *
Panama *
Papua New Guinea *
Paraguay *
Peru *
Philippines *
Pitcairn Islands *
Poland *
Portugal *
Puerto Rico *
Qatar *
Republic of the Congo *
Romania *
Russia *
Rwanda *
Réunion *
Saint Barthélemy *
Saint Helena *
Saint Kitts and Nevis *
Saint Lucia *
Saint Martin *
Saint Pierre and Miquelon *
Saint Vincent and the Grenadines *
Samoa *
San Marino *
Saudi Arabia *
Senegal *
Serbia *
Seychelles *
Sierra Leone *
Singapore *
Sint Maarten *
Slovakia *
Slovenia *
Solomon Islands *
Somalia *
South Africa *
South Georgia and the South Sandwich Islands *
South Korea *
South Sudan *
Spain *
Sri Lanka *
Sudan *
Suriname *
Svalbard and Jan Mayen *
Swaziland *
Sweden *
Switzerland *
Syria *
São Tomé and Príncipe *
Taiwan *
Tajikistan *
Tanzania *
Thailand *
Togo *
Tokelau *
Tonga *
Trinidad and Tobago *
Tunisia *
Turkey *
Turkmenistan *
Turks and Caicos Islands *
Tuvalu *
U.S. Minor Outlying Islands *
U.S. Virgin Islands *
Uganda *
Ukraine *
United Arab Emirates *
United Kingdom *
United States *
Uruguay *
Uzbekistan *
Vanuatu *
Vatican City *
Venezuela *
Vietnam *
Wallis and Futuna *
Western Sahara *
Yemen *
Zambia *
Zimbabwe *
Åland *
| Country * | Offshore * | Corporate * | Capital gains * | Dividends Received * | Dividends * | Interest * | Royalties * | Income Tax * | VAT Rate * | Details * |
|---|---|---|---|---|---|---|---|---|---|---|
|
9%
Exemption *
|
9%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
5% |
||
|
0%
Exemption *
|
25%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
|||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
0% |
||
|
30%
Exemption *
|
30%
|
30%
Exemption *
|
30%
Exemption *
|
0% |
10% |
30% |
45% |
10% |
||
|
5.5%
Exemption *
|
5.5%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
35% |
17.5% |
||
|
10%
Exemption *
|
10%
|
10%
Exemption *
|
10%
Exemption *
|
5% |
5% |
5% |
10% |
20% |
||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
0% |
||
|
0%
Exemption *
|
1.25%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
7.5% |
||
|
-
Exemption *
|
-
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
25% |
12.5% |
||
|
11.8%
Exemption *
|
11.8%
|
7.83%
Exemption *
|
0%
Exemption *
|
35% |
35% |
0% |
39% |
8.1% |
||
|
0%
Exemption *
|
-
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
30% |
12.5% |
||
|
25%
Exemption *
|
25%
|
25%
Exemption *
|
25%
Exemption *
|
10% |
10% |
10% |
45% |
17% |
||
|
0%
Exemption *
|
30%
|
15%
Exemption *
|
15%
Exemption *
|
15% |
15% |
25% |
25% |
13% |
||
|
0%
Exemption *
|
22%
|
22%
Exemption *
|
10%
Exemption *
|
0% |
0% |
0% |
46.5% |
6% |
||
|
12.5%
Exemption *
|
12.5%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
35% |
19% |
||
|
33%
Exemption *
|
33%
|
33%
Exemption *
|
33%
Exemption *
|
26.375% |
26.375% |
15.825% |
56.5% |
19% |
||
|
22%
Exemption *
|
22%
|
20%
Exemption *
|
20%
Exemption *
|
0% |
0% |
10% |
20% |
20% |
||
|
25%
Exemption *
|
25%
|
25%
Exemption *
|
25%
Exemption *
|
19% |
19% |
24% |
48% |
21% |
||
|
25%
Exemption *
|
25%
|
25%
Exemption *
|
25%
Exemption *
|
0% |
20% |
20% |
45% |
20% |
||
|
15%
Exemption *
|
15%
|
15%
Exemption *
|
0%
Exemption *
|
5% |
5% |
5% |
20% |
18% |
||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
20% |
0% |
||
|
0%
Exemption *
|
15%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
28% |
0% |
||
|
0%
Exemption *
|
16.5%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
4.95% |
17% |
0% |
||
|
9%
Exemption *
|
9%
|
9%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
15% |
27% |
||
|
12.5%
Exemption *
|
12.5%
|
25%
Exemption *
|
25%
Exemption *
|
20% |
20% |
0% |
51% |
23% |
||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
20% |
|||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
20% |
5% |
||
|
34.60%
Exemption *
|
34.60%
|
34.60%
Exemption *
|
34.60%
Exemption *
|
20.42% |
20.42% |
20.42% |
55.945% |
10% |
||
|
0%
Exemption *
|
33%
|
0%
Exemption *
|
33%
Exemption *
|
15% |
15% |
15% |
0% |
17% |
||
|
27.5%
Exemption *
|
27.5%
|
27.5%
Exemption *
|
27.5%
Exemption *
|
22% |
22% |
22% |
46.2% |
10% |
||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
0% |
||
|
0%
Exemption *
|
30%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
30% |
15% |
||
|
12.5%
Exemption *
|
12.5%
|
12.5%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
28% |
8.1% |
||
|
24.94%
Exemption *
|
24.94%
|
18%
Exemption *
|
18%
Exemption *
|
15% |
0% |
0% |
42% |
17% |
||
|
0%
Exemption *
|
-
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
12% |
|||
|
35%
Exemption *
|
35%
|
35%
Exemption *
|
35%
Exemption *
|
0% |
0% |
0% |
35% |
18% |
||
|
0%
Exemption *
|
15%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
15% |
15% |
||
|
3%
Exemption *
|
3%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
15% |
10% |
28% |
6% |
||
|
25%
Exemption *
|
25%
|
25%
Exemption *
|
25%
Exemption *
|
15% |
0% |
0% |
51.95% |
21% |
||
|
0%
Exemption *
|
25%
|
0%
Exemption *
|
0%
Exemption *
|
10% |
12.5% |
12.5% |
25% |
7% |
||
|
30%
Exemption *
|
30%
|
30%
Exemption *
|
30%
Exemption *
|
15% |
20% |
30% |
32% |
12% |
||
|
0%
Exemption *
|
25%
|
0%
Exemption *
|
Exemption *
|
0% |
0% |
0% |
30% |
15% |
||
|
0%
Exemption *
|
17%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
15% |
10% |
22% |
7% |
||
|
20%
Exemption *
|
20%
|
20%
Exemption *
|
10%
Exemption *
|
10% |
15% |
15% |
35% |
7% |
||
|
21%
Exemption *
|
21%
|
38%
Exemption *
|
11.4%
Exemption *
|
30% |
30% |
30% |
46% |
0% |
||
|
0%
Exemption *
|
30%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
15% |
||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |
|||
|
0%
Exemption *
|
0%
|
0%
Exemption *
|
0%
Exemption *
|
0% |
0% |
0% |
0% |