Countries
173 countries
AfghanistanAFG
Business Receipts Tax
Afghanistan Revenue Department
AlbaniaALB
Small Business Tax (flat)
Tax Administration Albania
AlgeriaDZA
Tax on Professional Activity (TAP)
Direction Générale des Impôts
AndorraAND
No personal income tax until 2015
Ministeri de Finances
AngolaAGO
Industrial Tax
Ministry of Finance Angola
ArgentinaARG
Monotributo (simplified SME)
24 regionsAFIP
ArmeniaARM
Turnover Tax for micro-enterprises
State Revenue Committee
AustraliaAUS
Luxury Car Tax; Wine Equalisation Tax
8 regionsATO
AustriaAUT
Digital Services Tax (planned)
9 regionsBMF Austria
AzerbaijanAZE
Simplified Tax for SMEs
Ministry of Taxes
BahamasBHS
Business Licence Fee (no income tax)
Dept of Inland Revenue
BahrainBHR
No personal income tax; VAT 10%
National Bureau for Revenue
BangladeshBGD
Minimum Tax for SMEs
National Board of Revenue
BelarusBLR
Unified Tax for small business
Ministry of Taxes
BelgiumBEL
Fairness Tax (abolished 2019); regional surcharges
3 regionsSPF Finances
BelizeBLZ
Business Tax (turnover-based)
Belize Tax Service
BeninBEN
Professional Tax (Taxe Professionnelle Unique)
Direction Générale des Impôts
BhutanBTN
Sales Tax; Green Tax on vehicles
Ministry of Finance Bhutan
BoliviaBOL
Tax on Financial Transactions (ITF)
Servicio de Impuestos Nacionales
Bosnia & HerzegovinaBIH
Entity-level income taxes (FBiH/RS different rates…
Indirect Tax Authority
BotswanaBWA
Transfer Duty; Withholding Tax on dividends
BURS
BrazilBRA
Simples Nacional (SME); CSLL; PIS/COFINS
27 regionsReceita Federal
BruneiBRN
No personal income tax; 18.5% CIT
Ministry of Finance & Economy
BulgariaBGR
10% flat CIT & PIT (lowest in EU)
National Revenue Agency
Burkina FasoBFA
Contribution of the Sector Informel (CSI)
DGI Burkina Faso
BurundiBDI
Exceptional Tax on large fortunes
OBR
Cabo VerdeCPV
Single Business Tax (TSU)
Direcção Nacional das Receitas do Estado
CambodiaKHM
Patent Tax (annual SME licence)
General Department of Taxation
CameroonCMR
Liberatory Tax for informal sector
DGI Cameroon
CanadaCAN
Small Business Deduction; GST/HST; provincial levi…
13 regionsCRA
Central African Rep.CAF
Simplified Tax Regime for SMEs
Min. Finances CAR
ChadTCD
Tax on Oil Sector Revenues
DGI Chad
ChileCHL
ProPyme regime; Stamp Tax (Impuesto de Timbres)
SII Chile
ChinaCHN
Small Taxpayer VAT 3%; Land Value Increment Tax
32 regionsState Taxation Administration
ColombiaCOL
Simple Nacional (SME); GMF bank debit tax
33 regionsDIAN
ComorosCOM
Contribution Forfaitaire (lump-sum SME)
Ministry of Finance
Congo, Dem. Rep.COD
Impôt Foncier (real property)
DGI DRC
Congo, Rep.COG
Oil Windfall Tax
DGI Congo
Costa RicaCRI
Special Agricultural Sector Tax
Ministerio de Hacienda
CroatiaHRV
Paušalni obrt (lump-sum trader)
Porezna uprava
CubaCUB
Impuesto sobre Ventas (sales tax)
ONAT
CyprusCYP
Tonnage Tax (shipping); Defence contribution on di…
Cyprus Tax Dept
CzechiaCZE
Paušální daň (lump-sum tax for sole traders)
Czech Financial Administration
DenmarkDNK
Labour Market Contribution (AM-bidrag 8%)
SKAT
DjiboutiDJI
No personal income tax; Tax on Industrial/Commerci…
Min. Budget Djibouti
DominicaDMA
Environmental Surcharge
Inland Revenue Dominica
Dominican RepublicDOM
Tax on Industrial Transfer (ITBI); simplified RST
DGII
EcuadorECU
Outgoing Capital Tax (ISD)
SRI Ecuador
EgyptEGY
Development Duty; Stamp Tax
Egyptian Tax Authority
El SalvadorSLV
Bitcoin legal tender — no capital gains on BTC
Ministerio de Hacienda
Equatorial GuineaGNQ
Oil Sector Special Tax
Min. Hacienda
EritreaERI
Diaspora Tax (2% on income abroad)
Ministry of Finance Eritrea
EstoniaEST
No retained-profit CIT (pay only on distributions)
EMTA
EswatiniSWZ
Training Levy
Swaziland Revenue Authority
EthiopiaETH
Business Profit Tax; Turnover Tax (2% SME)
Ministry of Revenues
FijiFJI
Environment & Climate Adaptation Levy
FRCA
FinlandFIN
YEL/MYEL self-employment pension contribution
Verohallinto
FranceFRA
Cotisation Foncière des Entreprises (CFE); Contrib…
11 regionsDirection Générale des Finances Publiques
GabonGAB
Special Tax on Oil Products
DGI Gabon
GambiaGMB
Turnover Tax for small businesses
Gambia Revenue Authority
GeorgiaGEO
Virtual Zone Tax (0% IT exports)
Revenue Service Georgia
GermanyDEU
Solidarity Surcharge (Solidaritätszuschlag); Trade…
16 regionsBMF Germany
GhanaGHA
National Health Insurance Levy (2.5%); Ghana Educa…
Ghana Revenue Authority
GreeceGRC
Presumptive Income for professionals; Special Soli…
AADE
GuatemalaGTM
ISR Opcional (5% on revenue)
SAT Guatemala
GuineaGIN
Mining Revenue Tax
Min. Finances Guinée
Guinea-BissauGNB
Unique Tax (Imposto Único)
DGCI
GuyanaGUY
Property Transfer Tax; Small Business Tax
GRA Guyana
HaitiHTI
Turnover Tax (TCA)
Min. Economie et Finances
HondurasHND
Simplified Regime for SMEs
SAR Honduras
HungaryHUN
KIVA (small business tax); Robin Hood Tax on banks
NAV Hungary
IcelandISL
Fishing Duties; Carbon Tax
Ríkisskattstjóri
IndiaIND
GST Composition Scheme (SME); Presumptive Tax u/s …
35 regionsCBDT / CBIC
IndonesiaIDN
Final PPh UMKM 0.5% on revenue (SME)
33 regionsDJP Indonesia
IranIRN
Special Tax on Windfall Oil Profits
Iranian National Tax Administration
IraqIRQ
Oil windfall; no VAT as of 2025
Min. Finance Iraq
IrelandIRL
Knowledge Development Box (6.25%); Sugar Tax
Revenue Ireland
IsraelISR
Employer's Insurance Tax; Betterment Tax on real e…
ITA Israel
ItalyITA
Regime forfettario (15% flat SME); IRAP (regional …
20 regionsAgenzia delle Entrate
Ivory CoastCIV
Impôt Synthétique (informal sector)
DGI Côte d'Ivoire
JamaicaJAM
Asset Tax; Education Tax
Tax Administration Jamaica
JapanJPN
Consumption Tax (10%/8%); Enterprise Tax; local in…
NTA Japan
JordanJOR
National Contribution Tax (surcharge)
Income & Sales Tax Dept
KazakhstanKAZ
Simplified Declaration (SME); Mineral Extraction T…
State Revenue Committee
KenyaKEN
Turnover Tax (3% for micro); Digital Services Tax
KRA
KuwaitKWT
No personal income tax; Zakat on Kuwaiti-owned fir…
Min. Finance Kuwait
KyrgyzstanKGZ
Patent system for SMEs
State Tax Service
LaosLAO
Lump-Sum Tax for informal traders
Ministry of Finance Lao
LatviaLVA
Micro-Enterprise Tax (MEN)
VID
LebanonLBN
Built Property Tax; Education Tax
Min. Finance Lebanon
LesothoLSO
Water Resources Royalties
Lesotho Revenue Authority
LiberiaLBR
Concession Tax
LRA Liberia
LibyaLBY
Jihad Tax (social solidarity levy)
Ministry of Finance Libya
LiechtensteinLIE
Coupon Tax on securities
Steuerverwaltung Liechtenstein
LithuaniaLTU
Small Partnership (MB) – reduced 5% CIT
VMI
LuxembourgLUX
Net Wealth Tax; Municipal Business Tax
ACD Luxembourg
MadagascarMDG
Synthetic Tax (Impôt Synthétique)
DGI Madagascar
MalawiMWI
Presumptive Tax for small businesses
MRA Malawi
MalaysiaMYS
Real Property Gains Tax; Sales & Service Tax (SST)
16 regionsLHDN
MaldivesMDV
Green Tax (tourism); Tourism Goods & Services Tax
MIRA
MaliMLI
Contribution des Patentes
DGI Mali
MaltaMLT
Tonnage Tax; Imputation System (full refund for no…
CFR Malta
MauritaniaMRT
Mining Royalties
DGI Mauritanie
MauritiusMUS
Solidarity Levy on high earners; no capital gains …
MRA Mauritius
MexicoMEX
RESICO (simplified SME); IEPS excise; Plataformas …
32 regionsSAT Mexico
MoldovaMDA
Patent Holder regime for SMEs
SFS Moldova
MonacoMCO
No personal income tax; VAT aligned to France
Govt of Monaco
MongoliaMNG
Windfall Profits Tax (minerals)
MTA Mongolia
MontenegroMNE
9% CIT – lowest in Europe alongside Serbia
Tax Administration Montenegro
MoroccoMAR
Contribution Sociale de Solidarité; Taxe Professio…
DGI Maroc
MozambiqueMOZ
ISPC (simplified tax for SME)
Autoridade Tributária
MyanmarMMR
Commercial Tax (CT) as VAT substitute
IRD Myanmar
NamibiaNAM
Export Levy; Training Levy
NamRA
NepalNPL
Health Service Tax; Foreign Employment Service Tax
IRD Nepal
NetherlandsNLD
Box system (3 boxes); Innovation Box 9% CIT
6 regionsBelastingdienst
New ZealandNZL
No capital gains tax; Fringe Benefit Tax
IRD New Zealand
NicaraguaNIC
Cuota Fija (small business lump-sum)
DGI Nicaragua
NigerNER
Contribution Forfaitaire des PME
DGI Niger
NigeriaNGA
Tertiary Education Tax (3%); Dev. Levy
37 regionsFIRS
North MacedoniaMKD
10% flat PIT & CIT
Public Revenue Office
NorwayNOR
Resource Rent Tax (petroleum, aquaculture)
Skatteetaten
OmanOMN
No personal income tax; Corporate Tax 15%; VAT 5%
Oman Tax Authority
PakistanPAK
Turnover Tax (min 1.25%); Super Tax on large compa…
FBR
PanamaPAN
Canal Operations Tax; ITBMS (VAT)
Min. Economía Panama
Papua New GuineaPNG
Mining / Petroleum Resource Tax
IRC PNG
ParaguayPRY
SIMPLE / RESIMPLE (micro & SME regimes)
SET Paraguay
PeruPER
Nuevo RUS (SME flat); MYPE Tributario
SUNAT
PhilippinesPHL
8% flat tax option for self-employed/SME
BIR Philippines
PolandPOL
Ryczałt (lump-sum); Estonian CIT option
KAS
PortugalPRT
NHR regime (Non-Habitual Resident); Municipal Surc…
AT Portugal
QatarQAT
No personal income tax; 10% CIT; No VAT as of 2025
Qatar GTA
RomaniaROU
Microenterprise Tax (1-3% on revenue)
ANAF
RussiaRUS
USN/ESHN simplified regimes; Mineral Extraction Ta…
FNS Russia
RwandaRWA
Lump-sum tax for SMEs; no inheritance tax
RRA
Saudi ArabiaSAU
Zakat (2.5%) for Saudi nationals; no personal inco…
ZATCA
SenegalSEN
Contribution Globale Unique (CGU) for SMEs
DGID Sénégal
SerbiaSRB
Paušalni porez (lump-sum); 15% CIT
PU Serbia
Sierra LeoneSLE
Mines & Minerals Tax
NRA Sierra Leone
SingaporeSGP
No capital gains tax; Startup Tax Exemption (SUTE)
IRAS
SlovakiaSVK
Super-deduction for R&D; Bank Levy
FR SR
SloveniaSVN
Normiranec (lump-sum SME 20% notional cost)
FURS
SomaliaSOM
Business Income Tax (limited administration)
Min. Finance Somalia
South AfricaZAF
Turnover Tax (micro); Skills Development Levy
SARS
South SudanSSD
Oil Revenue Tax
Min. Finance S. Sudan
SpainESP
Módulos (objective estimation SME); regional surch…
19 regionsAEAT
Sri LankaLKA
Social Security Contribution Levy (SSCL 2.5%)
IRD Sri Lanka
SudanSDN
Zakat; Business Profit Tax
Min. Finance Sudan
SurinameSUR
Natural Resources Revenue
Dienst Opbrengsten Belastingen
SwedenSWE
Periodisation Reserve Fund; Employer Social Contri…
Skatteverket
SwitzerlandCHE
Capital Tax (cantonal); Withholding Tax 35%; Stamp…
26 regionsESTV / AFC
SyriaSYR
Defense Contribution
Min. Finance Syria
TaiwanTWN
Undistributed Surplus Tax (5%)
NTBSA
TajikistanTJK
Patent (Simplified) Tax
Tax Committee Tajikistan
TanzaniaTZA
Skills Development Levy; Presumptive Tax
TRA
ThailandTHA
Specific Business Tax (SBT) on financial/banking
Revenue Department Thailand
Timor-LesteTLS
Petroleum Revenue Tax
Min. Finance Timor-Leste
TogoTGO
Taxe Professionnelle Unique (SME simplified)
OTR Togo
Trinidad & TobagoTTO
Petroleum Profits Tax; Green Fund Levy
IRD T&T
TunisiaTUN
Régime Forfaitaire (SME); Social Solidarity Fund
Min. Finances Tunisie
TurkeyTUR
Simple Income Tax (Basit Usul); BSMV Banking Tax
GİB
TurkmenistanTKM
Fixed Tax for entrepreneurs
Min. Finance Turkmenistan
UAEARE
No personal income tax; 9% CIT (2023); 5% VAT; Exc…
7 regionsFederal Tax Authority UAE
UgandaUGA
Presumptive Tax; Digital Services Tax
URA
UkraineUKR
Single Tax (4 groups for SME)
State Tax Service Ukraine
United KingdomGBR
Annual Investment Allowance; Bank Surcharge; SDLT
19 regionsHMRC
United StatesUSA
Self-Employment Tax; State & local taxes (SALT); F…
55 regionsIRS
UruguayURY
Monotributo (SME flat); IRNR (non-resident income)
DGI Uruguay
UzbekistanUZB
Single Tax (simplified for SME)
State Tax Committee
VenezuelaVEN
Large Financial Transactions Tax (IGTF)
SENIAT
VietnamVNM
Flat Tax for household businesses; Foreign Contrac…
General Department of Taxation Vietnam
YemenYEM
Zakat; General Sales Tax
Min. Finance Yemen
ZambiaZMB
Presumptive Tax; Mineral Royalty Tax
ZRA
ZimbabweZWE
Intermediated Money Transfer Tax (2%)
ZIMRA
| Country ↑ | Code | Unique Tax | Regions | Notes |
|---|---|---|---|---|
| Afghanistan | AFG | Business Receipts Tax | — | Afghanistan Revenue Department |
| Albania | ALB | Small Business Tax (flat) | — | Tax Administration Albania |
| Algeria | DZA | Tax on Professional Activity (TAP) | — | Direction Générale des Impôts |
| Andorra | AND | No personal income tax until 2015 | — | Ministeri de Finances |
| Angola | AGO | Industrial Tax | — | Ministry of Finance Angola |
| Argentina | ARG | Monotributo (simplified SME) | 24 | AFIP |
| Armenia | ARM | Turnover Tax for micro-enterprises | — | State Revenue Committee |
| Australia | AUS | Luxury Car Tax; Wine Equalisation Tax | 8 | ATO |
| Austria | AUT | Digital Services Tax (planned) | 9 | BMF Austria |
| Azerbaijan | AZE | Simplified Tax for SMEs | — | Ministry of Taxes |
| Bahamas | BHS | Business Licence Fee (no income tax) | — | Dept of Inland Revenue |
| Bahrain | BHR | No personal income tax; VAT 10% | — | National Bureau for Revenue |
| Bangladesh | BGD | Minimum Tax for SMEs | — | National Board of Revenue |
| Belarus | BLR | Unified Tax for small business | — | Ministry of Taxes |
| Belgium | BEL | Fairness Tax (abolished 2019); regional … | 3 | SPF Finances |
| Belize | BLZ | Business Tax (turnover-based) | — | Belize Tax Service |
| Benin | BEN | Professional Tax (Taxe Professionnelle U… | — | Direction Générale des Impôts |
| Bhutan | BTN | Sales Tax; Green Tax on vehicles | — | Ministry of Finance Bhutan |
| Bolivia | BOL | Tax on Financial Transactions (ITF) | — | Servicio de Impuestos Nacionales |
| Bosnia & Herzegovina | BIH | Entity-level income taxes (FBiH/RS diffe… | — | Indirect Tax Authority |
| Botswana | BWA | Transfer Duty; Withholding Tax on divide… | — | BURS |
| Brazil | BRA | Simples Nacional (SME); CSLL; PIS/COFINS | 27 | Receita Federal |
| Brunei | BRN | No personal income tax; 18.5% CIT | — | Ministry of Finance & Economy |
| Bulgaria | BGR | 10% flat CIT & PIT (lowest in EU) | — | National Revenue Agency |
| Burkina Faso | BFA | Contribution of the Sector Informel (CSI… | — | DGI Burkina Faso |
| Burundi | BDI | Exceptional Tax on large fortunes | — | OBR |
| Cabo Verde | CPV | Single Business Tax (TSU) | — | Direcção Nacional das Receitas do Estado |
| Cambodia | KHM | Patent Tax (annual SME licence) | — | General Department of Taxation |
| Cameroon | CMR | Liberatory Tax for informal sector | — | DGI Cameroon |
| Canada | CAN | Small Business Deduction; GST/HST; provi… | 13 | CRA |
| Central African Rep. | CAF | Simplified Tax Regime for SMEs | — | Min. Finances CAR |
| Chad | TCD | Tax on Oil Sector Revenues | — | DGI Chad |
| Chile | CHL | ProPyme regime; Stamp Tax (Impuesto de T… | — | SII Chile |
| China | CHN | Small Taxpayer VAT 3%; Land Value Increm… | 32 | State Taxation Administration |
| Colombia | COL | Simple Nacional (SME); GMF bank debit ta… | 33 | DIAN |
| Comoros | COM | Contribution Forfaitaire (lump-sum SME) | — | Ministry of Finance |
| Congo, Dem. Rep. | COD | Impôt Foncier (real property) | — | DGI DRC |
| Congo, Rep. | COG | Oil Windfall Tax | — | DGI Congo |
| Costa Rica | CRI | Special Agricultural Sector Tax | — | Ministerio de Hacienda |
| Croatia | HRV | Paušalni obrt (lump-sum trader) | — | Porezna uprava |
| Cuba | CUB | Impuesto sobre Ventas (sales tax) | — | ONAT |
| Cyprus | CYP | Tonnage Tax (shipping); Defence contribu… | — | Cyprus Tax Dept |
| Czechia | CZE | Paušální daň (lump-sum tax for sole trad… | — | Czech Financial Administration |
| Denmark | DNK | Labour Market Contribution (AM-bidrag 8%… | — | SKAT |
| Djibouti | DJI | No personal income tax; Tax on Industria… | — | Min. Budget Djibouti |
| Dominica | DMA | Environmental Surcharge | — | Inland Revenue Dominica |
| Dominican Republic | DOM | Tax on Industrial Transfer (ITBI); simpl… | — | DGII |
| Ecuador | ECU | Outgoing Capital Tax (ISD) | — | SRI Ecuador |
| Egypt | EGY | Development Duty; Stamp Tax | — | Egyptian Tax Authority |
| El Salvador | SLV | Bitcoin legal tender — no capital gains … | — | Ministerio de Hacienda |
| Equatorial Guinea | GNQ | Oil Sector Special Tax | — | Min. Hacienda |
| Eritrea | ERI | Diaspora Tax (2% on income abroad) | — | Ministry of Finance Eritrea |
| Estonia | EST | No retained-profit CIT (pay only on dist… | — | EMTA |
| Eswatini | SWZ | Training Levy | — | Swaziland Revenue Authority |
| Ethiopia | ETH | Business Profit Tax; Turnover Tax (2% SM… | — | Ministry of Revenues |
| Fiji | FJI | Environment & Climate Adaptation Levy | — | FRCA |
| Finland | FIN | YEL/MYEL self-employment pension contrib… | — | Verohallinto |
| France | FRA | Cotisation Foncière des Entreprises (CFE… | 11 | Direction Générale des Finances Publiques |
| Gabon | GAB | Special Tax on Oil Products | — | DGI Gabon |
| Gambia | GMB | Turnover Tax for small businesses | — | Gambia Revenue Authority |
| Georgia | GEO | Virtual Zone Tax (0% IT exports) | — | Revenue Service Georgia |
| Germany | DEU | Solidarity Surcharge (Solidaritätszuschl… | 16 | BMF Germany |
| Ghana | GHA | National Health Insurance Levy (2.5%); G… | — | Ghana Revenue Authority |
| Greece | GRC | Presumptive Income for professionals; Sp… | — | AADE |
| Guatemala | GTM | ISR Opcional (5% on revenue) | — | SAT Guatemala |
| Guinea | GIN | Mining Revenue Tax | — | Min. Finances Guinée |
| Guinea-Bissau | GNB | Unique Tax (Imposto Único) | — | DGCI |
| Guyana | GUY | Property Transfer Tax; Small Business Ta… | — | GRA Guyana |
| Haiti | HTI | Turnover Tax (TCA) | — | Min. Economie et Finances |
| Honduras | HND | Simplified Regime for SMEs | — | SAR Honduras |
| Hungary | HUN | KIVA (small business tax); Robin Hood Ta… | — | NAV Hungary |
| Iceland | ISL | Fishing Duties; Carbon Tax | — | Ríkisskattstjóri |
| India | IND | GST Composition Scheme (SME); Presumptiv… | 35 | CBDT / CBIC |
| Indonesia | IDN | Final PPh UMKM 0.5% on revenue (SME) | 33 | DJP Indonesia |
| Iran | IRN | Special Tax on Windfall Oil Profits | — | Iranian National Tax Administration |
| Iraq | IRQ | Oil windfall; no VAT as of 2025 | — | Min. Finance Iraq |
| Ireland | IRL | Knowledge Development Box (6.25%); Sugar… | — | Revenue Ireland |
| Israel | ISR | Employer's Insurance Tax; Betterment Tax… | — | ITA Israel |
| Italy | ITA | Regime forfettario (15% flat SME); IRAP … | 20 | Agenzia delle Entrate |
| Ivory Coast | CIV | Impôt Synthétique (informal sector) | — | DGI Côte d'Ivoire |
| Jamaica | JAM | Asset Tax; Education Tax | — | Tax Administration Jamaica |
| Japan | JPN | Consumption Tax (10%/8%); Enterprise Tax… | — | NTA Japan |
| Jordan | JOR | National Contribution Tax (surcharge) | — | Income & Sales Tax Dept |
| Kazakhstan | KAZ | Simplified Declaration (SME); Mineral Ex… | — | State Revenue Committee |
| Kenya | KEN | Turnover Tax (3% for micro); Digital Ser… | — | KRA |
| Kuwait | KWT | No personal income tax; Zakat on Kuwaiti… | — | Min. Finance Kuwait |
| Kyrgyzstan | KGZ | Patent system for SMEs | — | State Tax Service |
| Laos | LAO | Lump-Sum Tax for informal traders | — | Ministry of Finance Lao |
| Latvia | LVA | Micro-Enterprise Tax (MEN) | — | VID |
| Lebanon | LBN | Built Property Tax; Education Tax | — | Min. Finance Lebanon |
| Lesotho | LSO | Water Resources Royalties | — | Lesotho Revenue Authority |
| Liberia | LBR | Concession Tax | — | LRA Liberia |
| Libya | LBY | Jihad Tax (social solidarity levy) | — | Ministry of Finance Libya |
| Liechtenstein | LIE | Coupon Tax on securities | — | Steuerverwaltung Liechtenstein |
| Lithuania | LTU | Small Partnership (MB) – reduced 5% CIT | — | VMI |
| Luxembourg | LUX | Net Wealth Tax; Municipal Business Tax | — | ACD Luxembourg |
| Madagascar | MDG | Synthetic Tax (Impôt Synthétique) | — | DGI Madagascar |
| Malawi | MWI | Presumptive Tax for small businesses | — | MRA Malawi |
| Malaysia | MYS | Real Property Gains Tax; Sales & Service… | 16 | LHDN |
| Maldives | MDV | Green Tax (tourism); Tourism Goods & Ser… | — | MIRA |
| Mali | MLI | Contribution des Patentes | — | DGI Mali |
| Malta | MLT | Tonnage Tax; Imputation System (full ref… | — | CFR Malta |
| Mauritania | MRT | Mining Royalties | — | DGI Mauritanie |
| Mauritius | MUS | Solidarity Levy on high earners; no capi… | — | MRA Mauritius |
| Mexico | MEX | RESICO (simplified SME); IEPS excise; Pl… | 32 | SAT Mexico |
| Moldova | MDA | Patent Holder regime for SMEs | — | SFS Moldova |
| Monaco | MCO | No personal income tax; VAT aligned to F… | — | Govt of Monaco |
| Mongolia | MNG | Windfall Profits Tax (minerals) | — | MTA Mongolia |
| Montenegro | MNE | 9% CIT – lowest in Europe alongside Serb… | — | Tax Administration Montenegro |
| Morocco | MAR | Contribution Sociale de Solidarité; Taxe… | — | DGI Maroc |
| Mozambique | MOZ | ISPC (simplified tax for SME) | — | Autoridade Tributária |
| Myanmar | MMR | Commercial Tax (CT) as VAT substitute | — | IRD Myanmar |
| Namibia | NAM | Export Levy; Training Levy | — | NamRA |
| Nepal | NPL | Health Service Tax; Foreign Employment S… | — | IRD Nepal |
| Netherlands | NLD | Box system (3 boxes); Innovation Box 9% … | 6 | Belastingdienst |
| New Zealand | NZL | No capital gains tax; Fringe Benefit Tax | — | IRD New Zealand |
| Nicaragua | NIC | Cuota Fija (small business lump-sum) | — | DGI Nicaragua |
| Niger | NER | Contribution Forfaitaire des PME | — | DGI Niger |
| Nigeria | NGA | Tertiary Education Tax (3%); Dev. Levy | 37 | FIRS |
| North Macedonia | MKD | 10% flat PIT & CIT | — | Public Revenue Office |
| Norway | NOR | Resource Rent Tax (petroleum, aquacultur… | — | Skatteetaten |
| Oman | OMN | No personal income tax; Corporate Tax 15… | — | Oman Tax Authority |
| Pakistan | PAK | Turnover Tax (min 1.25%); Super Tax on l… | — | FBR |
| Panama | PAN | Canal Operations Tax; ITBMS (VAT) | — | Min. Economía Panama |
| Papua New Guinea | PNG | Mining / Petroleum Resource Tax | — | IRC PNG |
| Paraguay | PRY | SIMPLE / RESIMPLE (micro & SME regimes) | — | SET Paraguay |
| Peru | PER | Nuevo RUS (SME flat); MYPE Tributario | — | SUNAT |
| Philippines | PHL | 8% flat tax option for self-employed/SME | — | BIR Philippines |
| Poland | POL | Ryczałt (lump-sum); Estonian CIT option | — | KAS |
| Portugal | PRT | NHR regime (Non-Habitual Resident); Muni… | — | AT Portugal |
| Qatar | QAT | No personal income tax; 10% CIT; No VAT … | — | Qatar GTA |
| Romania | ROU | Microenterprise Tax (1-3% on revenue) | — | ANAF |
| Russia | RUS | USN/ESHN simplified regimes; Mineral Ext… | — | FNS Russia |
| Rwanda | RWA | Lump-sum tax for SMEs; no inheritance ta… | — | RRA |
| Saudi Arabia | SAU | Zakat (2.5%) for Saudi nationals; no per… | — | ZATCA |
| Senegal | SEN | Contribution Globale Unique (CGU) for SM… | — | DGID Sénégal |
| Serbia | SRB | Paušalni porez (lump-sum); 15% CIT | — | PU Serbia |
| Sierra Leone | SLE | Mines & Minerals Tax | — | NRA Sierra Leone |
| Singapore | SGP | No capital gains tax; Startup Tax Exempt… | — | IRAS |
| Slovakia | SVK | Super-deduction for R&D; Bank Levy | — | FR SR |
| Slovenia | SVN | Normiranec (lump-sum SME 20% notional co… | — | FURS |
| Somalia | SOM | Business Income Tax (limited administrat… | — | Min. Finance Somalia |
| South Africa | ZAF | Turnover Tax (micro); Skills Development… | — | SARS |
| South Sudan | SSD | Oil Revenue Tax | — | Min. Finance S. Sudan |
| Spain | ESP | Módulos (objective estimation SME); regi… | 19 | AEAT |
| Sri Lanka | LKA | Social Security Contribution Levy (SSCL … | — | IRD Sri Lanka |
| Sudan | SDN | Zakat; Business Profit Tax | — | Min. Finance Sudan |
| Suriname | SUR | Natural Resources Revenue | — | Dienst Opbrengsten Belastingen |
| Sweden | SWE | Periodisation Reserve Fund; Employer Soc… | — | Skatteverket |
| Switzerland | CHE | Capital Tax (cantonal); Withholding Tax … | 26 | ESTV / AFC |
| Syria | SYR | Defense Contribution | — | Min. Finance Syria |
| Taiwan | TWN | Undistributed Surplus Tax (5%) | — | NTBSA |
| Tajikistan | TJK | Patent (Simplified) Tax | — | Tax Committee Tajikistan |
| Tanzania | TZA | Skills Development Levy; Presumptive Tax | — | TRA |
| Thailand | THA | Specific Business Tax (SBT) on financial… | — | Revenue Department Thailand |
| Timor-Leste | TLS | Petroleum Revenue Tax | — | Min. Finance Timor-Leste |
| Togo | TGO | Taxe Professionnelle Unique (SME simplif… | — | OTR Togo |
| Trinidad & Tobago | TTO | Petroleum Profits Tax; Green Fund Levy | — | IRD T&T |
| Tunisia | TUN | Régime Forfaitaire (SME); Social Solidar… | — | Min. Finances Tunisie |
| Turkey | TUR | Simple Income Tax (Basit Usul); BSMV Ban… | — | GİB |
| Turkmenistan | TKM | Fixed Tax for entrepreneurs | — | Min. Finance Turkmenistan |
| UAE | ARE | No personal income tax; 9% CIT (2023); 5… | 7 | Federal Tax Authority UAE |
| Uganda | UGA | Presumptive Tax; Digital Services Tax | — | URA |
| Ukraine | UKR | Single Tax (4 groups for SME) | — | State Tax Service Ukraine |
| United Kingdom | GBR | Annual Investment Allowance; Bank Surcha… | 19 | HMRC |
| United States | USA | Self-Employment Tax; State & local taxes… | 55 | IRS |
| Uruguay | URY | Monotributo (SME flat); IRNR (non-reside… | — | DGI Uruguay |
| Uzbekistan | UZB | Single Tax (simplified for SME) | — | State Tax Committee |
| Venezuela | VEN | Large Financial Transactions Tax (IGTF) | — | SENIAT |
| Vietnam | VNM | Flat Tax for household businesses; Forei… | — | General Department of Taxation Vietnam |
| Yemen | YEM | Zakat; General Sales Tax | — | Min. Finance Yemen |
| Zambia | ZMB | Presumptive Tax; Mineral Royalty Tax | — | ZRA |
| Zimbabwe | ZWE | Intermediated Money Transfer Tax (2%) | — | ZIMRA |