Regional Tax Variations

481 regions across 22 countries

Argentina(24)

Buenos Aires Province
Ingresos Brutos (turnover tax) 3-6%
Ingresos Brutos 3-6%; Stamp Tax; ARBA
ARBA; largest province; 37% of Argentina GDP
Ciudad Autónoma de Buenos Aires
Ingresos Brutos; real estate levies
Ingresos Brutos higher rates; AGIP
AGIP; federal capital
Catamarca
Mining royalties on lithium
Ingresos Brutos; mining royalties
Lithium triangle
Chaco
Agricultural commodity taxes
Ingresos Brutos; agricultural levies
Cotton and soy production
Chubut
Oil royalties; fishing taxes
Ingresos Brutos; hydrocarbon royalties
Patagonia; oil and gas
Córdoba
IB 3-4.5%; tech cluster Córdoba
Ingresos Brutos 3-4.5%; own RG revenue
DGR Córdoba; second city
Corrientes
IB standard rates
Ingresos Brutos; agricultural
Yerba mate and rice
Entre Ríos
IB rates; poultry and soy
Ingresos Brutos; agribusiness
Mesopotamia region
Formosa
IB standard; customs border controls
Ingresos Brutos; remote border province
Border with Paraguay
Jujuy
Lithium mining royalties; IB
Ingresos Brutos; lithium royalties
Lithium triangle; NW Argentina
La Pampa
IB; cattle and grain
Ingresos Brutos; agricultural
Central agricultural province
La Rioja
IB; gold and silver mining
Ingresos Brutos; mining
Remote NW; small economy
Mendoza
IB; wine sector-specific taxes
Ingresos Brutos; wine and viticulture levies
DGR Mendoza; wine capital
Misiones
IB; yerba mate and timber
Ingresos Brutos; forestry taxes
Iguazú Falls; subtropical
Neuquén
Vaca Muerta oil/gas royalties; IB
Ingresos Brutos; Vaca Muerta shale royalties
Largest hydrocarbon province
Río Negro
IB; pear and apple export taxes
Ingresos Brutos; fruit export levies
Patagonia; fruit valley
Salta
IB; lithium; Andean tourism
Ingresos Brutos; mining; tourism
NW gateway; wine and lithium
San Juan
IB; mining royalties
Ingresos Brutos; mining (gold, silver, copper)
Veladero and Pascua-Lama mines
San Luis
Reduced IB for IT/tech firms
Ingresos Brutos; tech province (reduced IB for IT)
Digital economy province
Santa Cruz
Oil royalties; IB
Ingresos Brutos; oil and gas royalties
Patagonian oil province; Santa Cruz Kirchner base
Santa Fe
IB 3.5-5%; Rosario agri-port
Ingresos Brutos 3.5-5%; port duties
Rosario soybean export hub
Santiago del Estero
IB standard rates
Ingresos Brutos; cotton and agriculture
Hot and dry agricultural province
Tierra del Fuego
Duty-free zone; reduced national taxes; electronics manufact…
Ingresos Brutos; special customs-free zone
Special Customs Area under Law 19640
Tucumán
IB; agricultural processing levies
Ingresos Brutos; sugar cane and lemon
Sugar industry; lemon export capital

Australia(8)

Australian Capital Territory (ACT)
Rates replacing stamp duty progressively
Land Tax; Stamp Duty (reform ongoing – being abolished)
Canberra; public sector dominant
New South Wales
Payroll Tax 4.85%; Land Tax; SDLT
Payroll Tax 4.85%; Land Tax from $100k; Stamp Duty
Revenue NSW; Sydney financial hub
Northern Territory (NT)
Payroll Tax 5.5%; mineral royalties
Payroll Tax 5.5%; Stamp Duty; mining royalties
Darwin; mining and gas frontier
Queensland
Payroll Tax 4.75%; Foreign Owner Surcharge on land
Payroll Tax 4.75%; Land Tax; Transfer Duty; foreign owner surcharge
Queensland Revenue Office; resources export
South Australia
Highest marginal land tax Australia; Payroll Tax 4.95%
Payroll Tax 4.95%; highest land tax in Australia
RevenueSA; mining and wine
Tasmania
Lowest state tax burden; Payroll Tax 4%
Payroll Tax 4%; lowest land tax in AUS
SRO Tasmania; tourism and agriculture
Victoria
Mental Health Levy 0.5-1% payroll; highest land tax rates
Payroll Tax 4.85-6.85%; Land Tax; Mental Health Levy 0.5-1%
State Revenue Office VIC; Melbourne financial hub
Western Australia
Mining royalties dominate; Payroll Tax 5.5%
Payroll Tax 5.5%; Land Tax; Iron Ore/Mining Royalties
Perth; resources super-state

Austria(9)

Burgenland
Municipal Payroll Tax 3%
Kommunalsteuer 3%; no separate income tax
Smallest state; wine and agriculture
Carinthia (Kärnten)
Municipal Payroll Tax 3%; Tourismusabgabe
Kommunalsteuer 3%; tourism levy
Lakes region; tourism focus
Lower Austria (Niederösterreich)
Municipal Payroll Tax 3%
Kommunalsteuer 3%
Largest state; surrounds Vienna
Upper Austria (Oberösterreich)
Municipal Payroll Tax 3%; steel/automotive
Kommunalsteuer 3%; strong industrial base
Linz industrial centre
Salzburg
Tourism Levy; Municipal Payroll Tax 3%
Kommunalsteuer 3%; Tourismusabgabe
Major tourism; music festival
Styria (Steiermark)
Municipal Payroll Tax 3%
Kommunalsteuer 3%; automotive cluster
Graz automotive; technology park
Tyrol (Tirol)
Tourism Contribution; Municipal Payroll Tax 3%
Kommunalsteuer 3%; Tourismusabgabe
Alpine tourism dominant
Vorarlberg
Municipal Payroll Tax 3%; Frontalier treaties with CH
Kommunalsteuer 3%; cross-border worker rules
Westernmost state; borders Switzerland and Liechtenstein
Vienna (Wien)
Municipal Wage Tax 3%; Vienna public transport levy; U-Bahn …
Kommunalsteuer 3%; Dienstgeberabgabe; U-Bahn Steuer
City-state; own municipal taxes layered on top of federal

Belgium(3)

Brussels Capital Region
Urban premium surcharges; regional investment grants
Regional PIT surcharge; corporate surcharge; housing grants
Bruxelles Fiscalité
Flanders (Vlaanderen)
Inheritance tax max 27% (vs 30% Wallonia); reduced registrat…
Erfbelasting max 27%; lower property transfer; Vlaamse Belastingdienst
Vlaamse Belastingdienst
Wallonia
Droits de succession up to 30%; SRIW investment aid
Higher succ. tax up to 30%; SPW Finances; SRIW grants
SPW Finances; heavier fiscal burden

Brazil(27)

Acre
ICMS 19%; IPVA 2%; low economic activity
ICMS 19%; IPVA 2%
Northern state; Amazon border; timber/agriculture
Alagoas
ICMS 19%; IPVA 3%; sugar cane economy
ICMS 19%; IPVA 3%
Northeast coast; Maceio; sugar/ethanol production
Amapa
ICMS 18%; IPVA 3%; free trade zone benefits
ICMS 18%; IPVA 3%
Amazon region; Macapa; mineral extraction
Amazonas
ICMS 20%; Zona Franca de Manaus tax-free zone
ICMS 20%; IPVA 3%; Zona Franca incentives
Manaus Free Trade Zone; electronics manufacturing hub
Bahia
ICMS 20.5%; IPVA 2.5%; petrochemical incentives
ICMS 20.5%; IPVA 2.5%
Salvador; largest NE economy; petrochemical/auto sector
Ceara
ICMS 20%; IPVA 3%; tech hub incentives
ICMS 20%; IPVA 3%
Fortaleza; growing tech sector; textile industry
Distrito Federal
ICMS 20%; IPVA 3.5%; government economy
ICMS 20%; IPVA 3.5%
Brasilia; highest per capita income; services/government
Espirito Santo
ICMS 17% (competitive rate); IPVA 2%
ICMS 17%; IPVA 2%
Vitoria; port/logistics; ICMS competitive advantage
Goias
ICMS 19%; IPVA 3.75%; agribusiness incentives
ICMS 19%; IPVA 3.75%
Goiania; agribusiness/grain processing hub
Maranhao
ICMS 22% (one of highest); IPVA 2.5%
ICMS 22%; IPVA 2.5%
Sao Luis; aluminium/iron ore; high ICMS rate
Mato Grosso
ICMS 17%; IPVA 3%; soy/cattle tax incentives
ICMS 17%; IPVA 3%
Cuiaba; largest soy producer state
Mato Grosso do Sul
ICMS 17%; IPVA 3.5%; agribusiness incentives
ICMS 17%; IPVA 3.5%
Campo Grande; agriculture/cattle; ethanol production
Minas Gerais
ICMS 18%; IPVA 4% (highest); mining/auto industry
ICMS 18%; IPVA 4%
Belo Horizonte; mining/automotive; 2nd largest economy
Para
ICMS 19%; IPVA 2.5%; mineral extraction
ICMS 19%; IPVA 2.5%
Belem; iron ore/mining; Amazon gateway
Paraiba
ICMS 20%; IPVA 2.5%
ICMS 20%; IPVA 2.5%
Joao Pessoa; textile/footwear industry
Parana
ICMS 19.5%; IPVA 3.5%; auto/grain industry
ICMS 19.5%; IPVA 3.5%
Curitiba; auto manufacturing; soy/grain exports
Pernambuco
ICMS 20.5%; IPVA 3%; Suape port incentives
ICMS 20.5%; IPVA 3%
Recife; Suape industrial port complex
Piaui
ICMS 21%; IPVA 2.5%
ICMS 21%; IPVA 2.5%
Teresina; agriculture; lowest GDP state
Rio de Janeiro
ICMS 22% + 2% FECP surcharge; IPVA 4%
ICMS 22%; IPVA 4%; FECP surcharge
Highest effective ICMS (24%); oil & gas; fiscal crisis recovery
Rio Grande do Norte
ICMS 20%; IPVA 3%; wind energy incentives
ICMS 20%; IPVA 3%
Natal; wind energy; oil production; salt mining
Rio Grande do Sul
ICMS 17%; IPVA 3%; competitive ICMS rate
ICMS 17%; IPVA 3%
Porto Alegre; auto/leather/wine; competitive ICMS
Rondonia
ICMS 19.5%; IPVA 3%
ICMS 19.5%; IPVA 3%
Porto Velho; agriculture; frontier economy
Roraima
ICMS 20%; IPVA 3%; border trade
ICMS 20%; IPVA 3%
Boa Vista; smallest state economy; mining
Santa Catarina
ICMS 17%; IPVA 2%; strong industrial base
ICMS 17%; IPVA 2%
Florianopolis; tech/textile/machinery; low ICMS
Sao Paulo
ICMS 18%; IPVA 4%; largest state economy by far
ICMS 18%; IPVA 4%; largest tax base
Brazil economic engine; 1/3 of national GDP
Sergipe
ICMS 19%; IPVA 2.5%
ICMS 19%; IPVA 2.5%
Aracaju; oil/gas; smallest state by area
Tocantins
ICMS 20%; IPVA 2%; agribusiness growth
ICMS 20%; IPVA 2%
Palmas; newest state (1988); agriculture growth

Canada(13)

Alberta
Only province with no PST and no payroll tax; CIT 8%
No provincial income tax on individuals; no PST; 8% CIT
Alberta Treasury Board; oil sands
British Columbia
PST 7%; Vacancy Tax; Carbon Tax $65/tCO2
PST 7%; Speculation & Vacancy Tax; Carbon Tax; CIT 12%
BC Ministry of Finance; Vancouver tech hub
Manitoba
RST 7%; Payroll Tax on large employers
RST 7%; CIT 12%; payroll tax for large employers
Manitoba Finance; agricultural province
New Brunswick
HST 15%; CIT 14%
HST 15% (10% provincial); CIT 14%
NB Finance; bilingual province
Newfoundland & Labrador
HST 15%; CIT 15%; offshore royalties
HST 15% (10% provincial); CIT 15%; offshore oil royalties
NL Finance; oil and mining
Nova Scotia
Highest combined PIT in Canada (~21% provincial); HST 15%
HST 15% (10% provincial); CIT 14%; highest income tax
NS Finance; Halifax financial hub
Nunavut (Territory)
No territorial tax; CIT same as federal
No territorial sales tax; lowest CIT 12% in Canada
Remote territory; mining
Ontario
EHT 1.95% on payroll >$1M; HST 13%; CIT 11.5%
HST 13% (8% provincial); Employer Health Tax (EHT); CIT 11.5%
Ontario Ministry of Finance; Toronto financial capital
Prince Edward Island
CIT 16%; HST 15%
HST 15% (10% provincial); CIT 16% – highest in Canada
Smallest province; agriculture
Quebec
QST separate; highest PIT burden (~25.75% provincial top); C…
QST 9.975%; QPP; QPIP; CIT 11.5%
Revenu Québec; own tax authority
Saskatchewan
PST 6%; potash/oil royalties
PST 6%; CIT 10%/12%; resource royalties
Sask Finance; agricultural and mining
Yukon (Territory)
Lowest small business CIT (2%); no sales tax
No territorial sales tax; CIT 2.5-15% depending on size
Remote territory; gold and silver mining
Northwest Territories
No sales tax; CIT 11.5%
No territorial sales tax; CIT 11.5%
Remote territory; diamonds

China(32)

Anhui
Local development surcharges
Standard CIT 25%; provincial incentives
EV battery supply chain
Beijing
15% CIT in Zhongguancun; R&D 175% deduction
Zhongguancun 15% CIT; R&D super-deduction 175%
ZGC National Innovation Demonstration Zone
Chongqing
15% CIT in FTZ; Belt & Road hub
15% CIT encouraged sectors; FTZ incentives
Inland FTZ; auto and electronics
Fujian
15% CIT in FTZ zones
Pingtan/Fujian FTZ incentives; ASEAN hub
Cross-strait trade with Taiwan
Gansu
15% CIT (western development policy)
Western development incentives 15% CIT
Silk Road; renewable energy
Guangdong
15% CIT GBA; export VAT refunds; QFII
GBA 15% CIT; Guangzhou/Shenzhen hubs
Greater Bay Area policy
Guangxi
15% CIT ASEAN-oriented sectors
ASEAN corridor incentives; 15% CIT encouraged
ASEAN trade gateway
Guizhou
Big Data Comprehensive Pilot Zone; 15% CIT tech
Big data incentives; 15% tech CIT
Facebook data centres equivalent; Guiyang
Hainan
0% CIT pilot (from 2025 full); 0-15% PIT for high-talent
0% CIT encouraged industries; 0% PIT for talent; HNFTP
HNFTP = Hainan Free Trade Port; national pilot
Hebei
Xiong'an: 15% CIT; green tech incentives
Xiong'an New Area incentives; Zhengding FTZ
Surrounds Beijing; Xiongan new city
Heilongjiang
Border trade reduced tariffs
Border trade incentives; Russia corridor
Russia border; grain and timber
Henan
Cross-border e-commerce incentives (Zhengzhou)
Zhengzhou comprehensive bonded zone
Foxconn major employer; logistics hub
Hubei
15% CIT in Optical Valley; pharma hub
Wuhan East Lake High-Tech 15% CIT
Wuhan; East Lake Innovation Demo Zone
Hunan
Tech zone incentives Changsha
Changsha tech incentives; standard otherwise
CRRC rail; engineering hub
Jiangsu
15% CIT high-tech; Suzhou Industrial Park
FTZ Nanjing/Suzhou incentives; high-tech 15%
Suzhou: model industrial park with Singapore
Jiangxi
Rare earth royalties; standard CIT
Copper/rare earth incentives; developing
Nanchang; rare earth mining
Jilin
NE revitalisation tax incentives
Auto industry (FAW) incentives; NE revitalisation
First Auto Works; grain belt
Liaoning
Dalian FTZ; NE incentives; 15% CIT hi-tech
NE revitalisation incentives; Dalian FTZ
Dalian port; heavy industry
Inner Mongolia (Nei Menggu)
15% CIT western development; coal/wind energy
Western development; 15% CIT; energy
Largest coal producer; renewable energy
Ningxia
15% CIT western; halal food incentives
Western development 15% CIT; Arab trade hub
China-Arab expo base; Muslim minority region
Qinghai
15% CIT; renewable incentives
Western 15% CIT; lithium/solar
Tibet Plateau; lithium; solar
Shandong
FTZ Qingdao; RCEP platform
Qingdao FTZ; standard otherwise
Beer (Tsingtao); heavy manufacturing
Shanghai
15% CIT FTZ; science tax credits (Zhang Jiang)
15% CIT in FTZ/Lingang; pilot financial reforms
First pilot FTZ; financial centre
Shanxi
Coal royalty; standard CIT otherwise
Coal royalties; transition economy
Coal capital of China
Sichuan
15% CIT Chengdu Hi-Tech; video game cluster
Chengdu FTZ; IT/game industry 15%
Chengdu: panda city; tech hub
Tianjin
15% CIT Binhai FTZ; finance/fintech
FTZ Binhai; financial 15% CIT incentives
Major port adjacent to Beijing
Xinjiang
15% CIT; Central Asia gateway
Western 15% CIT; energy; CGBP
Silk Road; oil/gas; BRI hub
Tibet (Xizang)
15% CIT; subsidy-heavy development
Western 15% CIT; special development
Highest altitude; strategic region
Yunnan
15% CIT; ASEAN gateway; Kunming hub
GMS corridor; 15% CIT encouraged; SE Asia trade
Greater Mekong Subregion hub
Zhejiang
15% CIT hi-tech; digital economy pilot Hangzhou
Hangzhou digital economy; Alibaba HQ; 15%
Alibaba/Ant Group; digital economy province
Hong Kong SAR
Two-tier CIT (8.25%/16.5%); 0% import duty; 0% CGT; 0% IHT
Territorial 16.5% CIT; 0% GST; no CGT; two-rate profits tax
High degree of autonomy; own OECD-listed regime
Macau SAR
12% CIT; gaming tax 35-40% of gross revenue
12% CIT (complementary tax); 3% tourism tax; gaming levies 35-40%
Gaming capital; Portuguese heritage; 1C2S

Colombia(33)

Bogota D.C.
ICA 0.414-1.38%; predial 0.3-3.3%; highest ICA rates
ICA 0.414-1.38%; predial 0.3-3.3%
Capital district; 25% of national GDP; financial/tech hub
Antioquia
ICA 0.2-1.0% (Medellin); estampilla pro-development
ICA 0.2-1.0%; estampilla departamental
Medellin; innovation hub; textile/manufacturing
Valle del Cauca
ICA 0.2-1.0% (Cali); estampilla pro-university
ICA 0.2-1.0%; estampilla pro-universidades
Cali; sugar/agriculture; Pacific port access
Atlantico
ICA 0.2-0.7% (Barranquilla); free trade zone benefits
ICA 0.2-0.7%; zona franca incentives
Barranquilla; Caribbean port; free trade zones
Santander
ICA 0.2-1.0% (Bucaramanga); estampilla pro-UIS
ICA 0.2-1.0%; estampilla pro-UIS
Bucaramanga; oil refining; poultry industry
Bolivar
ICA 0.2-0.7% (Cartagena); free zone; tourism tax
ICA 0.2-0.7%; zona franca Cartagena
Cartagena; tourism/port; petrochemical zone
Cundinamarca
ICA 0.2-1.0%; estampilla pro-development; surrounds Bogota
ICA 0.2-1.0%; estampilla departamental
Surrounds capital; logistics/flower exports
Narino
ICA 0.2-0.7% (Pasto); estampilla pro-culture
ICA 0.2-0.7%; estampilla pro-cultura
Pasto; border with Ecuador; agriculture
Boyaca
ICA 0.2-0.7% (Tunja); estampilla pro-university
ICA 0.2-0.7%; estampilla pro-UPTC
Tunja; mining/agriculture; emerald extraction
Tolima
ICA 0.2-0.7% (Ibague); agriculture tax incentives
ICA 0.2-0.7%; estampilla pro-UT
Ibague; rice/coffee; emerging industrial zone
Huila
ICA 0.2-0.7% (Neiva); coffee/oil region
ICA 0.2-0.7%; estampilla pro-Usco
Neiva; coffee/oil production; archaeological sites
Risaralda
ICA 0.2-1.0% (Pereira); coffee axis incentives
ICA 0.2-1.0%; coffee zone incentives
Pereira; coffee axis; growing services sector
Caldas
ICA 0.2-0.7% (Manizales); coffee axis
ICA 0.2-0.7%; estampilla pro-UC
Manizales; coffee/agriculture; university city
Quindio
ICA 0.2-0.7% (Armenia); eco-tourism zone
ICA 0.2-0.7%; tourism incentives
Armenia; coffee tourism; smallest coffee-axis dept
Meta
ICA 0.2-0.7% (Villavicencio); oil/cattle region
ICA 0.2-0.7%; oil royalties
Villavicencio; largest oil producing department
Casanare
ICA 0.2-0.5% (Yopal); oil production royalties
ICA 0.2-0.5%; oil royalties fund
Yopal; major oil production; high per-capita royalties
Cauca
ICA 0.2-0.7% (Popayan); free trade zone
ICA 0.2-0.7%; zona franca del Cauca
Popayan; agriculture; free trade zone incentives
Cesar
ICA 0.2-0.7% (Valledupar); coal mining royalties
ICA 0.2-0.7%; mining royalties
Valledupar; coal mining; cattle ranching
Cordoba
ICA 0.2-0.7% (Monteria); mining/agriculture
ICA 0.2-0.7%; estampilla pro-hospital
Monteria; cattle/agriculture; nickel mining
Magdalena
ICA 0.2-0.7% (Santa Marta); tourism sector
ICA 0.2-0.7%; tourism tax
Santa Marta; tourism/port; banana exports
Sucre
ICA 0.2-0.5% (Sincelejo); agriculture
ICA 0.2-0.5%; estampilla pro-hospital
Sincelejo; agriculture/cattle; developing economy
La Guajira
ICA 0.2-0.5% (Riohacha); coal/gas royalties
ICA 0.2-0.5%; mining/energy royalties
Riohacha; Cerrejon coal mine; wind energy potential
Norte de Santander
ICA 0.2-0.7% (Cucuta); Venezuela border trade
ICA 0.2-0.7%; border trade taxes
Cucuta; border economy; affected by Venezuela crisis
Choco
ICA 0.2-0.5% (Quibdo); mining/forestry
ICA 0.2-0.5%; mining royalties
Quibdo; gold/platinum mining; highest poverty rate
Arauca
ICA 0.2-0.5% (Arauca city); oil production
ICA 0.2-0.5%; oil royalties
Arauca; oil production; border with Venezuela
Caqueta
ICA 0.2-0.5% (Florencia); cattle/agriculture
ICA 0.2-0.5%; estampilla pro-cultura
Florencia; cattle ranching; Amazon frontier
Putumayo
ICA 0.2-0.5% (Mocoa); oil/agriculture
ICA 0.2-0.5%; oil royalties
Mocoa; oil production; Amazon region
Amazonas
ICA 0.2-0.3% (Leticia); lowest rates; eco-zone
ICA 0.2-0.3%; ecotourism incentives
Leticia; ecotourism; triple border (BR/PE)
Guainia
ICA 0.2-0.3% (Inirida); minimal formal economy
ICA 0.2-0.3%; minimal tax base
Inirida; indigenous territories; mining
Guaviare
ICA 0.2-0.3% (San Jose); developing region
ICA 0.2-0.3%; frontier incentives
San Jose del Guaviare; cattle/agriculture frontier
Vaupes
ICA 0.2-0.3% (Mitu); very low economic activity
ICA 0.2-0.3%; minimal tax base
Mitu; indigenous territories; lowest GDP department
Vichada
ICA 0.2-0.3% (Puerto Carreno); developing frontier
ICA 0.2-0.3%; frontier incentives
Puerto Carreno; Orinoco plains; cattle ranching
San Andres y Providencia
ICA 0.2-0.5%; duty-free port; tourism tax
ICA 0.2-0.5%; duty-free port
Caribbean islands; duty-free zone; tourism economy

France(11)

Guadeloupe (DOM)
Octroi de mer (local import duty); reduced employer social c…
French law + LODEOM reduced social charges; Octroi de mer
DOM = Département d'Outre-Mer
Martinique (DOM)
Octroi de mer; investment tax credit Girardin IS
French law + reduced social charges; Girardin IS
Strong Girardin real estate fiscal schemes
French Guiana (DOM)
Reduced CIT; mining royalties; gold
French law + LODEOM; Amazon territory mining
CSG/CRDS partially reduced
Réunion (DOM)
Girardin IS investment tax credit; reduced employer charges
French law + Girardin investment credit
Strong sugar and tourism
Mayotte (DOM since 2011)
Droit de timbre; derogatory VAT; convergence to full French …
Partial French law; progressive fiscal convergence
101st French département
French Polynesia (Collectivity)
CST 0.5-10%; IEP (business profits tax) 25%
Own tax system; CST (solidarity contribution); IEP
Largely autonomous; own fiscal code
New Caledonia (Sui generis)
TGC 11%; IS 30%; extensive mining royalties (nickel)
Own TGC 11% (VAT equiv); IS 30%; own personal income tax
35% world nickel reserves; own Constitution
Wallis & Futuna (Collectivity)
No income tax; customs duties only
No direct taxes; French customs
Remote Pacific; very small population ~11k
Saint-Pierre-et-Miquelon (Collectivity)
No VAT; income tax near-French rules
French law largely; some derogations; no VAT
Near Newfoundland Canada; fishing economy
Saint-Martin (Collectivity since 2007)
No VAT; low income taxes; 5% on dividends
Own tax system since separation; no VAT
Split island with Dutch Sint Maarten
Saint-Barthélemy (Collectivity since 2007)
0% income tax; 0% wealth tax; 0% IHT – ultra-low tax
Own tax system; 0% income tax; 0% CGT; 0% IHT
Caribbean tax haven; luxury tourism

Germany(16)

Baden-Württemberg
Trade Tax ~430%; Church Tax 8% (9% in some municipalities)
Gewerbesteuer multiplier ~430%; Church Tax 8%
Strong automotive/engineering base; Stuttgart capital
Bavaria (Bayern)
Trade Tax ~490%; Church Tax 8%
Gewerbesteuer ~490%; Church Tax 8%
Lowest Gewerbesteuer in large states
Berlin
Trade Tax 410%; city-state rules
Gewerbesteuer 410%; Church Tax 9%
Capital city; tech startup hub
Brandenburg
Trade Tax ~350%; lower multiplier than West
Gewerbesteuer ~350%; East Germany investment premia
Surrounds Berlin; logistics corridor
Bremen
Trade Tax 460%
Gewerbesteuer 460%; city-state
Smallest German state; port city
Hamburg
Trade Tax 470%
Gewerbesteuer 470%; city-state
Major port and financial centre
Hesse
Trade Tax ~460%; Frankfurt finance hub
Gewerbesteuer ~460%; bank levy
Frankfurt: European Central Bank, Deutsche Börse
Mecklenburg-Vorpommern
Lowest Trade Tax multipliers in Germany
Gewerbesteuer ~300%; East Germany zone
Tourism and agriculture dominant
Lower Saxony (Niedersachsen)
Trade Tax ~400%
Gewerbesteuer ~400%
Volkswagen HQ; major farming state
North Rhine-Westphalia
Trade Tax ~450%
Gewerbesteuer ~450%; solidarity investments
Largest German state by population and GDP
Rhineland-Palatinate
Trade Tax ~400%
Gewerbesteuer ~400%; wine sector
Significant wine industry; chemical industry
Saarland
Trade Tax ~400%
Gewerbesteuer ~400%; steel industry legacy
Borders France; automotive / steel
Saxony (Sachsen)
Trade Tax ~450%
Gewerbesteuer ~450%; East investment premium
Dresden semiconductors; Leipzig logistics
Saxony-Anhalt (Sachsen-Anhalt)
Trade Tax ~350%
Gewerbesteuer ~350%; East
Chemical triangle; Halle and Magdeburg
Schleswig-Holstein
Trade Tax ~400%
Gewerbesteuer ~400%
Borders Denmark; maritime/wind energy
Thuringia (Thüringen)
Trade Tax ~350%
Gewerbesteuer ~350%; East
Erfurt; Optics/photonics cluster

India(35)

Andaman & Nicobar Islands (UT)
UTGST; limited commerce
No state GST (UTGST applies); island tariffs
Remote island territory
Andhra Pradesh
Profession Tax; state excise
Profession Tax ₹2,500 max; APTRANSCO levies
Amaravati new capital project
Arunachal Pradesh
NE Tax Holiday Zone
No Profession Tax; NE India subsidies
Northeast India special incentives
Assam
Tea Development Cess; Profession Tax
Profession Tax ₹840-2,500; tea cess
Tea and oil economy
Bihar
State Profession Tax
Profession Tax; low industrial base
Special Category State incentives
Chandigarh (UT)
UTGST applies
UTGST; shared capital UT
Capital of Punjab and Haryana
Chhattisgarh
Mineral Royalty Tax; Profession Tax
Profession Tax; mineral royalties
Steel and coal economy
Dadra & Nagar Haveli and Daman & Diu (UT)
UTGST; industrial zone benefits
UTGST; SEZ benefits
Manufacturing UT near Gujarat
Delhi (NCT – UT)
Delhi Property Tax; professional tax
Profession Tax; property tax; surcharges
National Capital Territory; DVAT replaced by GST
Goa
Profession Tax; gaming/casino licences
Profession Tax; tourism levy
IT and tourism; Panaji capital
Gujarat
GIFT IFSC 10% CIT 10 yrs; Profession Tax
Profession Tax; GPCB cess; GIFT City IFSC 0% for 10 yrs
Largest exporting state; Vibrant Gujarat summit
Haryana
Profession Tax; development cess
Profession Tax; Gurugram tech hub surcharges
Gurugram (Gurgaon) – IT hub adjacent to Delhi
Himachal Pradesh
Special area incentives for hill state
No Profession Tax; hill state incentives
Pharmaceutical manufacturing hub
Jharkhand
Mineral Royalty significant
Profession Tax; mineral royalties
Coal, iron ore, mica mining
Karnataka
Profession Tax ₹2,400/yr; stamp duty
Profession Tax ₹2,400; Karasamadhana; Bengaluru tech
Bengaluru = Silicon Valley of India
Kerala
Profession Tax; Building Tax
Profession Tax ₹1,200-2,400; land reform levies
IT/ITES via Technopark, Infopark
Ladakh (UT)
UTGST; minimal commerce base
UTGST; UT since 2019
New UT; strategic border region
Lakshadweep (UT)
UTGST; fishing and coconut economy
UTGST; minimal commerce
Remote island UT
Madhya Pradesh
Mineral Royalty; Profession Tax
Profession Tax; mining royalties; Madhya Pradesh Shops Act
Central India; agriculture and mining
Maharashtra
Profession Tax; Maharashtra stamp duty; LBT (abolished)
Profession Tax ₹2,500 max; PTRC; stamp duty
Mumbai financial capital; largest state GDP
Manipur
NE Tax holiday
No Profession Tax; NE incentives
Northeast India border state
Meghalaya
Coal and limestone royalties
No Profession Tax; NE incentives; coal royalties
Northeast; Cherrapunji rainiest place
Mizoram
NE Tax Holiday
No Profession Tax; NE incentives
Northeast border state
Nagaland
NE Tax Holiday
No Profession Tax; NE incentives
Northeast hill state
Odisha
Mining Royalties; Profession Tax
Profession Tax ₹1,200-2,400; mineral royalties
Steel, aluminium; coastal state
Puducherry (UT)
Lower alcohol excise than Tamil Nadu
UTGST; French heritage; lower excise
Former French territory; tourism
Punjab
Profession Tax; Excise on liquor
Profession Tax; distillery levies; Mohali IT
Agricultural heartland; Green Revolution
Rajasthan
Tourism Development Levy; mining royalty
Profession Tax; mining royalties; tourism cess
Marble, gems, tourism
Sikkim
Historic tax exemption for Sikkimese origin persons
No income tax for Sikkim Subjects (pre-2024 regime); NE incentives
Unique constitutional protection for Sikkimese
Tamil Nadu
Entertainment Tax; Profession Tax; port cess
Profession Tax ₹2,400; Entertainment Tax; CMA Chennai
Chennai = Detroit of India; Automobile hub
Telangana
Profession Tax; development cess Hyderabad
Profession Tax ₹2,500; Hyderabad tech
Cyberabad; pharma city; Genome Valley
Tripura
NE Tax Holiday; rubber cess
No Profession Tax; NE incentives
Northeast border with Bangladesh
Uttar Pradesh
High property/stamp duty in Noida/Lucknow
Profession Tax; property tax; stamp duty
Most populous state; DMIC industrial corridor
Uttarakhand
Pharmaceutical and IT incentives (hill state)
No Profession Tax; hill state incentives
Tax holiday originally; Haridwar pharma hub
West Bengal
Profession Tax; Municipal Tax Kolkata
Profession Tax; urban body levies; Kolkata
Kolkata; major port; jute/manufacturing

Indonesia(33)

Aceh
PKB 1.2% first vehicle; Islamic zakat deductible; special au…
Special autonomy; Sharia-compliant taxes; PKB 1.2-6%
Special autonomy province; Sharia law; oil & gas revenue sharing; tsunami recove…
Sumatera Utara (North Sumatra)
PKB 1.2% progressive to 6%; BBNKB 12%; palm oil/rubber econo…
PKB 1.2-6%; PBJT 10%; entertainment tax up to 40%
Medan capital; 3rd largest province; palm oil; Lake Toba tourism
Sumatera Barat (West Sumatra)
PKB 1% first vehicle; BBNKB 10%; moderate regional tax rates
PKB 1-5%; PBJT 10%; BBNKB 10%
Padang capital; Minangkabau culture; coal mining; cement industry
Riau
PKB 1.2% progressive; significant oil & gas revenue sharing …
PKB 1.2-6%; PBJT 10%; oil & gas revenue sharing
Pekanbaru capital; major oil & gas producer; palm oil plantations
Jambi
PKB 1% progressive to 5%; BBNKB 10%; rubber/palm oil economy
PKB 1-5%; PBJT 10%; BBNKB 10%
Jambi city capital; rubber & palm oil; coal mining
Sumatera Selatan (South Sumatra)
PKB 1.2% progressive; BBNKB 12%; coal & oil revenue
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Palembang capital; coal mining; oil & gas; Sriwijaya heritage
Bengkulu
PKB 1% first vehicle; lower overall regional tax burden
PKB 1-5%; PBJT 10%; BBNKB 10%
Bengkulu city capital; agriculture-based; lower economic activity
Lampung
PKB 1.2% progressive; BBNKB 12%; agriculture/manufacturing
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Bandar Lampung capital; Sumatra-Java gateway; agriculture/processing
Bangka-Belitung
PKB 1% first vehicle; tin mining industry levies; tourism gr…
PKB 1-5%; PBJT 10%; tin mining levies
Pangkal Pinang capital; tin mining; emerging tourism
Kepulauan Riau (Riau Islands)
PKB 1%; Batam Free Trade Zone: exempt from VAT/customs; BBNK…
PKB 1-5%; PBJT 10%; FTZ Batam special regime
Tanjung Pinang capital; Batam FTZ major manufacturing hub; Singapore proximity
DKI Jakarta
PKB 2% (highest base rate); BBNKB 12.5%; PBJT 10% (hotels/re…
PKB 2% first vehicle progressive to 6%; PBJT 10%; BBNKB 12.5%
Capital city; highest regional tax rates; 2024 regulation overhaul; financial ce…
Jawa Barat (West Java)
PKB 1.12% first to 3.12% fifth+; BBNKB 12%; largest province…
PKB 1.12% progressive to 3.12%; PBJT 10%; BBNKB 12%
Bandung capital; 50M+ population; manufacturing/textiles; tech growth
Jawa Tengah (Central Java)
PKB 1.2% progressive; BBNKB 12.5%; manufacturing hub
PKB 1.2-5%; PBJT 10%; BBNKB 12.5%
Semarang capital; manufacturing; batik industry; high tax compliance
Yogyakarta (DIY)
PKB 1% (lower base); special region status; education/touris…
Special region; PKB 1-5%; PBJT 10%; lower vehicle tax incentives
Special Region; Sultan governance; education city; heritage tourism
Jawa Timur (East Java)
PKB 1.2% progressive; BBNKB 12%; 2nd largest economy; indust…
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Surabaya capital; 2nd largest city; naval/shipbuilding; petrochemical
Banten
PKB 1.2% progressive to 6%; BBNKB 12%; Jakarta satellite ind…
PKB 1.2-6%; PBJT 10%; BBNKB 12%
Serang capital; Tangerang industry; Cilegon steel; Jakarta overflow
Bali
PKB 1%; entertainment/nightlife tax up to 75%; hotel/restaur…
PKB 1-5%; entertainment tax up to 75%; PBJT 10-40%
Tourism economy; highest entertainment tax rates; USD 10 tourist levy since 2024
Nusa Tenggara Barat (NTB)
PKB 1%; BBNKB 10%; Mandalika SEZ tourism incentives
PKB 1-5%; PBJT 10%; BBNKB 10%
Mataram capital; Lombok tourism; Mandalika Special Economic Zone
Nusa Tenggara Timur (NTT)
PKB 1%; BBNKB 10%; lower tax base; agriculture economy
PKB 1-5%; PBJT 10%; BBNKB 10%
Kupang capital; Flores/Komodo tourism; agriculture-based; lower revenue
Kalimantan Barat (West Kalimantan)
PKB 1%; BBNKB 10%; palm oil/timber levies
PKB 1-5%; PBJT 10%; BBNKB 10%
Pontianak capital; palm oil plantations; border with Malaysia
Kalimantan Tengah (Central Kalimantan)
PKB 1%; BBNKB 10%; palm oil/mining economy; new capital prox…
PKB 1-5%; PBJT 10%; BBNKB 10%
Palangka Raya capital; near IKN Nusantara (new national capital)
Kalimantan Selatan (South Kalimantan)
PKB 1% progressive; BBNKB 12%; coal mining revenue
PKB 1-5%; PBJT 10%; BBNKB 12%
Banjarmasin capital; major coal producer; diamond mining
Kalimantan Timur (East Kalimantan)
PKB 1.2% progressive; oil & gas royalties; IKN Nusantara new…
PKB 1.2-5%; PBJT 10%; oil & gas revenue; IKN Nusantara incentives
Samarinda capital; IKN Nusantara (new national capital); oil/gas/coal; major inv…
Sulawesi Utara (North Sulawesi)
PKB 1%; BBNKB 10%; Bitung SEZ incentives
PKB 1-5%; PBJT 10%; BBNKB 10%
Manado capital; Bitung Special Economic Zone; fisheries/coconut
Sulawesi Tengah (Central Sulawesi)
PKB 1%; BBNKB 10%; nickel smelting boom; Morowali industrial…
PKB 1-5%; PBJT 10%; nickel mining levies
Palu capital; nickel processing hub; earthquake recovery
Sulawesi Selatan (South Sulawesi)
PKB 1.2% progressive; BBNKB 12%; largest Sulawesi economy
PKB 1.2-5%; PBJT 10%; BBNKB 12%
Makassar capital; eastern Indonesia gateway; agriculture/fisheries
Sulawesi Tenggara (Southeast Sulawesi)
PKB 1%; BBNKB 10%; nickel mining boom; Konawe industrial zon…
PKB 1-5%; PBJT 10%; nickel mining
Kendari capital; nickel smelting; fisheries
Sulawesi Barat (West Sulawesi)
PKB 1%; BBNKB 10%; newest Sulawesi province; agriculture
PKB 1-5%; PBJT 10%; BBNKB 10%
Mamuju capital; newest province (2004); cocoa/palm oil
Gorontalo
PKB 1%; BBNKB 10%; smallest Sulawesi province economy
PKB 1-5%; PBJT 10%; BBNKB 10%
Gorontalo city capital; corn agriculture; fisheries
Maluku
PKB 1%; BBNKB 10%; fisheries-based economy; spice islands
PKB 1-5%; PBJT 10%; fisheries levies
Ambon capital; fisheries; nutmeg/clove; Spice Islands heritage
Maluku Utara (North Maluku)
PKB 1%; BBNKB 10%; massive nickel investment; Weda Bay indus…
PKB 1-5%; PBJT 10%; nickel mining boom
Sofifi capital; nickel/cobalt boom; Halmahera mining; rapid growth
Papua Barat (West Papua)
PKB 1%; special autonomy: 70% oil & 70% gas revenue to provi…
Special autonomy; PKB 1-5%; 70% resource revenue sharing
Manokwari capital; special autonomy status; LNG; Bird's Head peninsula
Papua
PKB 1%; special autonomy: 70% oil & 70% gas revenue; Freepor…
Special autonomy; PKB 1-5%; 70% resource revenue; Freeport mining
Jayapura capital; special autonomy; Grasberg/Freeport mine; highest resource rev…

Italy(20)

Piedmont
IRAP 3.9%; regional income surcharge up to 3.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-3.33%
Turin capital; automotive & aerospace hub
Aosta Valley
IRAP reduced to 2.98%; lowest regional surcharge
IRAP 2.98% (reduced); addizionale regionale IRPEF 1.23%
Special statute region; bilingual (FR/IT); ski tourism
Lombardy
IRAP 3.9%; moderate regional surcharge 1.23-1.74%
IRAP 3.9%; addizionale regionale IRPEF 1.23-1.74%
Italy economic powerhouse; Milan financial hub
Trentino-Alto Adige
IRAP reduced to 2.68%; minimal surcharge
IRAP 2.68% (reduced); addizionale regionale IRPEF 1.23%
Special statute; autonomous provinces Bolzano/Trento
Veneto
IRAP 3.9%; regional surcharge up to 2.03%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.03%
Venice; strong manufacturing/export economy
Friuli Venezia Giulia
IRAP reduced 2.93%; lowest surcharge band in Italy
IRAP 2.93% (reduced); addizionale regionale IRPEF 0.7-1.23%
Special statute region; border with Austria/Slovenia
Liguria
IRAP 3.9%; regional surcharge up to 2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.33%
Genoa port; coastal tourism; shipping industry
Emilia-Romagna
IRAP 3.9%; progressive surcharge 1.33-2.03%
IRAP 3.9%; addizionale regionale IRPEF 1.33-2.03%
Bologna; co-operative economy; Motor Valley
Tuscany
IRAP 3.9%; moderate surcharge 1.42-1.73%
IRAP 3.9%; addizionale regionale IRPEF 1.42-1.73%
Florence; wine/fashion; strong SME sector
Umbria
IRAP 3.9%; surcharge up to 2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.33%
Perugia; agriculture and crafts economy
Marche
IRAP 3.9%; surcharge 1.23-1.73%
IRAP 3.9%; addizionale regionale IRPEF 1.23-1.73%
Ancona; manufacturing/shoe industry
Lazio
IRAP 3.9%; highest surcharge band up to 3.33%
IRAP 3.9%; addizionale regionale IRPEF 1.73-3.33%
Rome capital; government/services; health deficit surcharge
Abruzzo
IRAP 3.9%; surcharge 1.73-2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.73-2.33%
L Aquila; earthquake reconstruction; mixed economy
Molise
IRAP 3.9%; flat surcharge 2.33%; health deficit region
IRAP 3.9%; addizionale regionale IRPEF 2.33%
Smallest mainland region; health deficit surcharge
Campania
IRAP increased to 4.97%; highest surcharge; health deficit
IRAP 4.97% (increased); addizionale regionale IRPEF 2.03-3.33%
Naples; health deficit increases IRAP; highest tax burden
Puglia
IRAP 3.9%; surcharge 1.33-2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.33-2.33%
Bari; agriculture/olive oil; growing tech sector
Basilicata
IRAP 3.9%; surcharge 1.23-2.33%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.33%
Potenza/Matera; oil extraction; tourism growth
Calabria
IRAP increased to 4.97%; high surcharge; health deficit
IRAP 4.97% (increased); addizionale regionale IRPEF 2.03-3.33%
Health deficit region; highest IRAP with Campania
Sicily
IRAP 3.9%; surcharge 1.23-2.03%
IRAP 3.9%; addizionale regionale IRPEF 1.23-2.03%
Special statute; Palermo; tourism/agriculture
Sardinia
IRAP reduced 2.93%; lower surcharges
IRAP 2.93% (reduced); addizionale regionale IRPEF 0.9-1.73%
Special statute; Cagliari; mining/tourism

Malaysia(16)

Johor
No state sales tax; Iskandar Malaysia SEZ incentives; 15% kn…
Iskandar Development Region: 15% reduced tax for knowledge workers
Iskandar Malaysia special economic zone; Singapore border; manufacturing hub
Kedah
No state sales tax; Kulim Hi-Tech Park incentives; agricultu…
Standard federal taxation; no state sales tax
Rice bowl of Malaysia; Langkawi duty-free island; electronics manufacturing
Kelantan
No state sales tax; ECER incentives; border trade with Thail…
Standard federal taxation; no state sales tax
East Coast Economic Region; Thai border trade; agriculture/fishing
Melaka
No state sales tax; UNESCO heritage tourism incentives
Standard federal taxation; no state sales tax
Historical port city; tourism/electronics; smallest peninsular state
Negeri Sembilan
No state sales tax; industrial park incentives near KL
Standard federal taxation; no state sales tax
Proximity to KL; automotive/electronics manufacturing
Pahang
No state sales tax; ECER incentives; Malaysia-China Kuantan …
ECER: 15% reduced tax at Kuantan Industrial Park
Largest peninsular state; Kuantan Industrial Park; mining/timber
Pulau Pinang
No state sales tax; Penang Development Corp incentives; FTZ …
Standard federal taxation; no state sales tax
Penang Free Trade Zone; semiconductor/electronics hub; George Town heritage
Perak
No state sales tax; tin mining heritage; emerging industrial…
Standard federal taxation; no state sales tax
Ipoh; former tin mining; growing manufacturing/tourism
Perlis
No state sales tax; ECER eligible; smallest state
Standard federal taxation; no state sales tax
Smallest Malaysian state; Thai border; agriculture-based
Selangor
No state sales tax; multiple FTZs; highest state GDP
Standard federal taxation; no state sales tax
Wealthiest state; surrounds KL; Shah Alam; major industrial base
Terengganu
No state sales tax; ECER incentives; petroleum royalties 5% …
ECER incentives; petroleum royalties
East Coast; oil & gas; ECER knowledge worker incentives; tourism
Sabah
5% State Sales Tax (constitutional right); timber/palm oil l…
5% State Sales Tax; autonomous tax powers
East Malaysia; own sales tax since Malaysia Agreement 1963; oil & gas; palm oil
Sarawak
5% State Sales Tax + 5% on petroleum products (since 2019); …
5% State Sales Tax incl. petroleum; autonomous tax powers
Largest state; own sales tax; petroleum tax since 2019; timber/LNG exports
Kuala Lumpur (FT)
No state sales tax; federal territory; financial hub incenti…
Standard federal taxation; federal territory
Capital city; financial centre; Tun Razak Exchange tax incentives
Labuan (FT)
Labuan IBFC: flat 3% tax or RM20000; no withholding tax on d…
Labuan business tax: flat 3% or RM20000
International Business & Financial Centre; flat 3% business tax; offshore compan…
Putrajaya (FT)
No state sales tax; federal administrative capital; governme…
Standard federal taxation; federal territory
Federal administrative capital; government offices; planned city

Mexico(32)

Aguascalientes
Payroll Tax 2%
Impuesto sobre Nóminas (ISN) 2%
Automotive; electrics
Baja California
Payroll Tax 2.5%; IMMEX maquiladoras
ISN 2.5%; maquiladora proximity to USA
Tijuana border; manufacturing corridor
Baja California Sur
Payroll Tax 2%; tourism
ISN 2%
Los Cabos tourism
Campeche
Payroll Tax 2%; oil royalty sharing
ISN 2%; oil production
PEMEX offshore oil
Chiapas
Payroll Tax 2%; coffee and timber
ISN 2%; agricultural state
Poorest state; Zapatista history
Chihuahua
Payroll Tax 3%; largest state; Ciudad Juárez maquilas
ISN 3%; maquiladora hub
US border; manufacturing
Mexico City (CDMX)
Payroll Tax 3%; Tenencia vehicle tax; predial (property) tax
ISN 3%; Tenencia vehicular; predial
Finanzas CDMX; largest city
Coahuila
Payroll Tax 2%; IMMEX
ISN 2%; steel industry; AHMSA
Steel; coal mining
Colima
Payroll Tax 2%
ISN 2%; port of Manzanillo
Smallest state; port trade
Durango
Payroll Tax 2%; mining royalty
ISN 2%; mining and forestry
Silver mining; timber
Guanajuato
Payroll Tax 1.8% lowest in MX; automotive
ISN 1.8% – competitive; automotive Bajío
Bajío automotive cluster; León shoes
Guerrero
Payroll Tax 2%; tourism
ISN 2%; tourism Acapulco
Security issues; Acapulco hurricane damage
Hidalgo
Payroll Tax 2%; Tula refinery
ISN 2%; mining and petroleum
Pachuca mining; refinery
Jalisco
Payroll Tax 2.5%; Silicon Valley of Mexico
ISN 2.5%; tech hub Guadalajara
Guadalajara = tech hub; tequila
State of Mexico (Edomex)
Payroll Tax 3%; ISAI
ISN 3%; largest population
Most populated state; CDMX metro area
Michoacán
Payroll Tax 2%; avocado export levy
ISN 2%; avocado state
Avocado capital of world
Morelos
Payroll Tax 2%
ISN 2%; near CDMX
Flower growing; UNAM campus
Nayarit
Payroll Tax 2%; Riviera Nayarit tourism
ISN 2%; coastal tourism
Tourism development
Nuevo León
Payroll Tax 3%; ISAI property transfer; Monterrey
ISN 3%; Monterrey industrial hub
Tesorería NL; richest state per capita
Oaxaca
Payroll Tax 2%; wind energy royalties
ISN 2%; indigenous commerce
Isthmus wind farms; crafts
Puebla
Payroll Tax 2%; IMMEX
ISN 2%; auto industry VW
Volkswagen plant; textile maquilas
Querétaro
Payroll Tax 2%; aerospace incentives
ISN 2%; aerospace cluster
Bombardier; aeronautics hub
Quintana Roo
Payroll Tax 2.5%; hotel tax
ISN 2.5%; Cancún tourism
Cancún–Riviera Maya; tourism dominant
San Luis Potosí
Payroll Tax 2%; IMMEX
ISN 2%; automotive; BMW plant
BMW, General Motors; mining
Sinaloa
Payroll Tax 2%
ISN 2%; agri and fishing
Tomato and shrimp exports
Sonora
Payroll Tax 2.5%; copper mining
ISN 2.5%; mining; US border
Grupo Mexico; maquiladoras
Tabasco
Payroll Tax 2%; petroleum royalties
ISN 2%; PEMEX HQ state
PEMEX operations base
Tamaulipas
Payroll Tax 2.5%; IMMEX; border
ISN 2.5%; border maquilas
Matamoros/Reynosa manufacturing
Tlaxcala
Payroll Tax 2%
ISN 2%; smallest non-island state
Textile and small manufacturing
Veracruz
Payroll Tax 2.5%; oil industry levies
ISN 2.5%; oil port state
Major port; vanilla; oil
Yucatán
Payroll Tax 2%; henequen/agave
ISN 2%; Mérida tech growth
Mérida smart city growth
Zacatecas
Payroll Tax 2%; silver and zinc mining
ISN 2%; silver mining
World's largest silver producer historically

Netherlands(6)

Aruba (Constituent Country)
BBO (turnover tax) 1.5%; CIT 22%; BAVP import duty
Own CIT 22%; BBO 1.5% turnover; no VAT
Own fiscal authority; Kingdom of the Netherlands
Curaçao (Constituent Country)
OB (turnover) 6%; CIT 22%; tonnage tax for shipping
Own CIT 22%; OB 6%; WHT 12.5% on dividends
Own Belastingdienst Curaçao
Sint Maarten (Constituent Country)
TOT 5%; CIT 34.5%; own fiscal code
Own CIT 34.5%; TOT 5% turnover; income tax 12-47%
Philipsburg; southern half of island
BES Islands – Bonaire (Public Entity)
OLB replaces VAT; ABB personal income tax
OLB 8% (turnover/sales); ABB (income); no VAT
Belastingdienst CN; special Dutch municipalities
BES Islands – Saba (Public Entity)
Same OLB/ABB as Bonaire
OLB 8%; ABB income tax; no VAT
Smallest state by area under Netherlands
BES Islands – Sint Eustatius (Public Entity)
OLB/ABB regime; oil terminal island
OLB 8%; ABB income tax; no VAT
Oil storage and transshipment

Nigeria(37)

Lagos
Land Use Charge (combined tenement/ground rent); business pr…
Land Use Charge; business premises levy; 15% property transfer; highest IGR
Commercial capital; N1.3T IGR (35% national); unique LUC system; tech hub
Rivers
Oil derivation 13% revenue; development levy; business premi…
Oil derivation revenue 13%; development levy; high IGR
Port Harcourt; 2nd highest IGR; oil & gas hub; Niger Delta
Federal Capital Territory (Abuja)
FCT-IRS collects taxes; tenement rate; business premises reg…
FCT-IRS administration; no state governor; federal levies
Federal capital; 3rd highest IGR; government/services economy
Ogun
Business premises levy; tenement rate; industrial estate inc…
Industrial zone incentives; proximity to Lagos; moderate levies
Lagos satellite; Ota/Sagamu industrial corridor; manufacturing hub
Oyo
Tenement rate; business premises levy; development levy; agr…
Standard state levies; growing commercial base
Ibadan capital; largest city by area; agriculture/commerce
Delta
Oil derivation 13%; development levy; business premises; oil…
Oil derivation 13%; development levy; high oil revenue
Asaba capital; oil producing; Niger Delta; Warri/Sapele industrial
Kano
Tenement rate; business premises levy; livestock/agricultura…
Commercial hub; targeting N200B IGR; NIN-backed tax reform
Largest northern city; commercial hub; textile/leather; agric processing
Kaduna
Tenement rate; business premises levy; KADIRS reform; invest…
Investment promotion incentives; industrial zone levies
Northern industrial centre; military industries; growing tech
Edo
Tenement rate; business premises levy; development levy; rub…
Moderate state levies; growing services sector
Benin City capital; rubber/palm oil; growing services sector
Enugu
Tenement rate; business premises levy; development levy; hig…
433% IGR growth 2024; coal economy; progressive tax reform
Enugu capital; coal mining heritage; highest IGR growth 433% in 2024
Akwa Ibom
Oil derivation 13%; development levy; business premises; oil…
Oil derivation 13%; development levy; oil/gas revenue
Uyo capital; oil & gas; Ibom Air state airline; petrochemicals
Abia
Tenement rate; business premises levy; market/trade levies; …
Commercial hub; market levies; SME-heavy economy
Umuahia capital; Aba commercial hub; leather/garment manufacturing
Anambra
Tenement rate; business premises levy; market taxes; Onitsha…
Trading hub; market levies; high commercial activity
Awka capital; Onitsha/Nnewi commercial hubs; auto parts/trade
Borno
Tenement rate; livestock levies; reduced enforcement due to …
Security zone; reduced tax enforcement; humanitarian economy
Maiduguri capital; Boko Haram affected; humanitarian/military economy
Katsina
Tenement rate; agricultural produce levy; livestock tax; tex…
Agricultural levies; livestock taxes; textile industry
Katsina capital; agriculture/cotton; steel rolling mill
Sokoto
Tenement rate; livestock levy; agricultural produce; cement …
Caliphate seat; agricultural/livestock levies; cement industry
Sokoto capital; Sokoto Caliphate; agriculture; Dangote cement
Bauchi
Tenement rate; mining levies; agricultural produce levy; dev…
Agricultural levies; mining sector taxes; moderate IGR
Bauchi capital; tin/columbite mining; agriculture
Benue
Tenement rate; agricultural produce levy; development levy; …
Agricultural levies; food basket of the nation
Makurdi capital; food basket state; agriculture-dominated revenue
Bayelsa
Oil derivation 13%; development levy; business premises; lar…
Oil derivation 13%; small land area; oil-dependent
Yenagoa capital; oil producing; Niger Delta; smallest state by area
Cross River
Tenement rate; tourism levies; Calabar Free Trade Zone incen…
Tourism levies; Calabar FTZ incentives; moderate taxes
Calabar capital; tourism/carnival; Tinapa FTZ; cross-border trade
Ebonyi
Tenement rate; rice/agricultural levies; mining levies; deve…
Agricultural levies; mining sector; lower tax base
Abakaliki capital; rice production; stone quarrying; youngest SE state
Ekiti
Tenement rate; business premises levy; development levy; edu…
Education hub; moderate state levies; lower IGR
Ado-Ekiti capital; university town; agriculture; lower IGR base
Gombe
Tenement rate; agricultural produce levy; livestock tax; dev…
Agricultural levies; emerging commercial centre
Gombe capital; NE commercial hub; agriculture/trade
Imo
Oil derivation revenue; tenement rate; business premises lev…
Oil derivation revenue; commercial/trade levies
Owerri capital; oil producing; trade/commerce; SE hub
Jigawa
Tenement rate; agricultural produce levy; border trade levie…
Agricultural levies; border trade; large IGR growth
Dutse capital; agriculture; Niger border trade; large IGR growth 2024
Kogi
Tenement rate; mineral extraction levies; business premises;…
Mineral levies; confluence state; moderate taxes
Lokoja capital; iron ore/coal mining; confluence of Niger/Benue rivers
Kwara
Tenement rate; business premises levy; agricultural produce …
Moderate levies; gateway state; growing economy
Ilorin capital; North-South gateway; sugar/agriculture
Nassarawa
Tenement rate; mining/mineral levies; development levy; Abuj…
Mining levies; Abuja satellite; emerging economy
Lafia capital; solid minerals; Abuja satellite development
Niger
Tenement rate; agricultural produce levy; mining levies; hyd…
Agricultural levies; gold mining; largest state by area
Minna capital; largest state; gold mining; Kainji/Shiroro hydro
Adamawa
Tenement rate; agricultural/livestock levies; border trade t…
Agricultural levies; border trade; moderate IGR
Yola capital; Cameroon border trade; agriculture/fishing
Ondo
Tenement rate; cocoa/bitumen levies; oil derivation; develop…
Cocoa/bitumen levies; oil derivation revenue; deep-sea port
Akure capital; cocoa belt; bitumen deposits; oil producing
Osun
Tenement rate; business premises levy; agricultural produce …
Heritage tourism; agricultural levies; moderate taxes
Osogbo capital; Osun-Osogbo UNESCO site; gold mining; cocoa
Plateau
Tenement rate; mining/mineral levies; agricultural levy; tou…
Mining levies; Jos tin/tourism; moderate state taxes
Jos capital; tin mining; temperate climate tourism; agriculture
Taraba
Tenement rate; livestock levy; agricultural produce; develop…
Agricultural/livestock levies; tourism; lower tax base
Jalingo capital; agriculture/tourism; Mambilla Plateau
Yobe
Tenement rate; livestock tax; agricultural levy; reduced enf…
Agricultural/livestock levies; security-affected; lower IGR
Damaturu capital; Boko Haram affected; agriculture/livestock
Zamfara
Tenement rate; gold mining levies; agricultural produce; liv…
Mining levies; gold rush economy; security challenges
Gusau capital; artisanal gold mining; agriculture; security issues
Kebbi
Tenement rate; agricultural produce levy; livestock tax; bor…
Agricultural levies; rice/onion production; border trade
Birnin Kebbi capital; rice/onion/tomato production; Niger border

Spain(19)

Andalusia (Andalucía)
99% ISD reduction; PIT top regional 22.5%
99% inheritance tax reduction; reduced regional PIT
Major reform from 2022 under PP government
Aragon
Regional PIT top 20%
Regional PIT 10-20%; regional inheritance rules
Automotive industry; logistics
Asturias (Principality)
Top regional rate 25%
Higher regional PIT (up to 25%); progressive inheritance
Steel and mining legacy
Cantabria
Regional PIT top 22.5%
Regional PIT up to 22.5%; standard inheritance
Tourism and dairy farming
Catalonia
Top rate 25.5% (regional share); inheritance tax moderate
Regional PIT up to 25.5%; own ATC tax authority
ATC = Agència Tributària de Catalunya
Ceuta (Autonomous City)
No mainland VAT; IPSI replaces it
IPSI (local VAT 0.5-10%); reduced PIT
Exclave on Moroccan coast; special tax status
Castile & León
PIT regional top 22%
Regional PIT up to 22%; reduced inheritance tax
Largest Spanish region by area
Castile-La Mancha
Regional PIT top 22.5%
Regional PIT up to 22.5%
Agricultural and rural economy
Extremadura
PIT regional top 25%; cork and agriculture
Regional PIT up to 25%; high inheritance tax
One of EU's poorest regions; cohesion funds
Galicia
ATRIGA administers regional taxes; 99% ISD for group I/II
Regional PIT up to 22.5%; reduced inheritance
Fishing and shipbuilding economy
La Rioja
Lowest regional PIT; wine sector incentives
Lowest regional income tax in common regime Spain (~19.5%)
Wine capital of Spain
Madrid (Community)
100% Wealth Tax bonus; Inheritance Tax ~0% for Group I/II
Lowest effective PIT in Spain; 100% wealth tax bonus; inheritance near-zero
Most competitive tax region in Spain
Melilla (Autonomous City)
IPSI replaces VAT; special fiscal zone
IPSI (local VAT 0.5-10%); reduced PIT
Exclave on Moroccan coast
Murcia (Region)
Regional PIT top 22%
Regional PIT up to 22%
Agriculture; tourism
Navarre (Foral Community)
CIT 23%; own PIT scale 0-52%; full autonomy
Own fiscal system (Convenio Económico); CIT 23%
One of richest regions; tax autonomy like Basque
Basque Country (Euskadi)
CIT 24%; own PIT; collects own taxes and transfers to state
Foral Tax System (Concierto Económico); CIT 24%
Three Juntas Generales; Haciendas Forales
Balearic Islands
Ecotax on tourism; higher top PIT rate
Regional PIT up to 24.5%; tourism tax
ATIB; island premium costs
Canary Islands
ZEC 4% CIT; IGIC 7% (vs 21% mainland VAT); AIEM import prote…
IGIC (VAT equivalent at 7%); ZEC (Special Zone 4% CIT)
Zona Especial Canaria – ultra-low CIT for qualifying firms
Valencian Community
ATV; PIT top 24%
Regional PIT up to 24%; standard inheritance
Major citrus, ceramics, tourism

Switzerland(26)

Aargau
Industrial canton; moderate rates
Effective CIT ~18.6%; top PIT ~38%
Energy and chemical industry
Appenzell Innerrhoden
Very low rates; rural half-canton
Effective CIT ~12.7%; low PIT ~22%
Smallest canton by population
Appenzell Ausserrhoden
Half-canton; reformed tax
Effective CIT ~13%; PIT ~30%
Textile tradition
Bern
Federal capital; higher tax burden
Effective CIT ~21%; high PIT ~44%
Government and education dominant
Basel-Landschaft
Life sciences canton; Novartis/Roche suburbs
Effective CIT ~13.5%; PIT ~38%
Reformed 2020 post-BEPS
Basel-Stadt
Pharma HQ (Novartis, Roche); BEPS-compliant reform
Effective CIT ~13%; PIT ~38%
City-canton; financial services
Fribourg
Bilingual (FR/DE); food industry (Nestlé HQ Vevey nearby)
Effective CIT ~13.7%; bilingual
Nestlé originally founded here
Geneva
International organisations exempt; high cost of living
Effective CIT ~13.99%; high PIT ~48.5%
UN/WHO/WTO hub; private banking
Glarus
Lowest CIT after Zug; tiny canton
Effective CIT ~7.8%; very low PIT
Textile and manufacturing
Graubünden (Grisons)
Seasonal tourism; Davos (WEF)
Effective CIT ~14%; tourism levies
Trilingual canton
Jura
Youngest canton (1979); watchmaking
Effective CIT ~15%; French-speaking
Watchmaking and micro-technology
Lucerne
One of lowest CIT cantons; tourism
Effective CIT ~12.2%; moderate PIT
Tourism and services
Neuchâtel
Watchmaking industry; pharmaceutical
Effective CIT ~13.6%; watchmaking
Rolex nearby; CSEM research
Nidwalden
Low-tax rural half-canton
Effective CIT ~12%; low PIT
Central Switzerland; tourism
Obwalden
Controversial regressive tax cap (struck down); low rates
Effective CIT ~12.7%; flat tax on high earners
Mountain canton
St. Gallen
Embroidery/textile; logistics
Effective CIT ~14.5%; textile tradition
Eastern Switzerland gateway
Schaffhausen
Lower CIT; IWC watches
Effective CIT ~11.5%; holding privilege
Enclaved in Germany
Solothurn
Watch industry; precision engineering
Effective CIT ~13.2%; watches/precision
Balanced canton
Schwyz
Historically low rates; original forest canton
Effective CIT ~15%; lower PIT
Original canton of Switzerland
Thurgau
Agriculture and small industry
Effective CIT ~13.5%
Lake Constance border
Ticino
Cross-border worker tax treaty with Italy; Italian-speaking
Effective CIT ~19%; Frontalier worker tax
Lugano banking; Italian influence
Uri
St Gotthard tunnel; transit economy
Effective CIT ~14.9%; Alpine transit
Small mountain canton
Vaud
Many international organisations (IOC, IIHF) nearby
Effective CIT ~13.8%; Lausanne HQ
Lausanne; Olympic capital
Valais (Wallis)
Hydroelectric royalty tax; bilingual FR/DE
Effective CIT ~16%; hydropower royalties
Major hydropower producer
Zug
Lowest CIT cantons; Crypto Valley; many multinationals HQ
Effective CIT ~11.9%; crypto-valley
World's most tax-competitive canton for corporates
Zurich
Higher rates than most cantons; major banking centre
Effective CIT ~19.7%; financial capital
UBS/Credit Suisse (now UBS) historically; ETH Zurich

UAE(7)

Abu Dhabi (Emirate)
0% in ADGM; 0% PIT; 9% CIT (federal) or 0% FZ
ADGM: 0% tax; ADIO incentives; Mubadala funds
ADIO = Abu Dhabi Investment Office
Dubai (Emirate)
0% in DIFC/DEC; 0% PIT; 9% CIT federal or 0% FZ
DIFC: 0%; DEC; Dubai Economy incentives
DIFC common law court; world's top FDI destination
Sharjah (Emirate)
0% FZ rates; 9% CIT on mainland
Shams FZ; Hamriyah FZ; 0% in zones
Media City and creative zones
Ajman (Emirate)
0% in AFZ; 100% foreign ownership
Ajman Free Zone
Small but growing free zone
Umm Al Quwain (Emirate)
0% in FTZ; low-cost jurisdiction
UAQ Free Trade Zone
Smallest emirate by GDP
Ras Al Khaimah (Emirate)
0% in RAKEZ; cost-effective FZ
RAKEZ; RAK ICC; RAK Offshore
Growing manufacturing FEZ
Fujairah (Emirate)
0% in free zones; port access
Fujairah Creative City; FFSA FZ
East coast port; oil storage

UK(19)

England
SDLT on property; no separate English income tax rate
UK standard rates; SDLT; no devolved income tax
HMRC administers; no English Parliament for tax
Scotland
Starter 19%; Basic 20%; Intermediate 21%; Higher 42%; Top 47…
Scottish Income Tax (19-47%); LBTT; SLfT
Revenue Scotland collects LBTT & SLfT
Wales
LTT (Land Transaction Tax) replaces SDLT; WRIT currently mir…
Welsh Rates of Income Tax (WRIT); LTT; Landfill Disposals Tax
Senedd has tax-varying powers
Northern Ireland
Possible reduced CIT if devolution enacted
UK income tax rates; NI-specific welfare; devolved CIT discussed
Stormont has theoretical CIT power
Isle of Man (Crown Dependency)
No CGT; no inheritance tax; PIT 10/20%; 0% CIT for most
0% CIT; 0% CGT; 0% IHT; 20% VAT (own admin)
Isle of Man Treasury; fintech and e-gaming hub
Jersey (Crown Dependency)
GST 5%; 0% CIT standard; no CGT
0% standard CIT; 10% for financial; 20% for utilities
Revenue Jersey; own fiscal autonomy
Guernsey (Crown Dependency)
0% CIT standard; no CGT; no IHT
0% standard CIT; 10% for banks; 20% for utilities
Revenue Service Guernsey
Alderney (Bailiwick of Guernsey)
Same as Guernsey; online gambling licensed
Guernsey tax rules apply; low population
Part of Bailiwick of Guernsey
Gibraltar (Overseas Territory)
10% CIT for all; no VAT; import duty regime
10% CIT; 0% CGT; 0% VAT; Import Duty
Own Income Tax Act; separated from UK tax system
Cayman Islands (Overseas Territory)
No income tax; no CIT; no CGT; no payroll tax
0% all direct taxes; 0% VAT
Stamp duty on real estate only; global financial centre
British Virgin Islands (OT)
No income taxes; payroll tax only
0% CIT; 0% PIT; Payroll tax 8% employer/4% employee
Major offshore company registration centre
Bermuda (OT)
New CIT from 2025 under OECD Pillar Two; Payroll Tax ~9%
0% direct taxes; Payroll Tax ~9%; new CIT 15% (Pillar Two 2025)
Insurance and reinsurance capital of the world
Turks & Caicos Islands (OT)
No income/corp taxes; stamp duty on land
0% direct taxes; customs duties only
Offshore finance; tourism
Anguilla (OT)
No income tax; no CIT; customs duties
0% direct taxes; customs 15-20%
Offshore financial services
Montserrat (OT)
Similar to Caribbean neighbours
Income tax 20-30%; CIT 30%
Volcano severely limits economy
St Helena, Ascension & Tristan da Cunha (OT)
Income Tax Ordinance; max 25%
Income tax; no VAT
Remote territory; limited commerce
Falkland Islands (OT)
Own tax ordinance; fishing and oil revenues
26% CIT; 21% PIT max; no VAT
Falkland Islands Government Revenue
Pitcairn Islands (OT)
No tax system due to population size
No taxes (tiny population ~50)
World's least populous territory
Christmas Island / Cocos (Keeling) – Australian admin
Australian tax law applies fully
Australian law applies
Administered by Australia not UK

USA(55)

Alabama
High combined sales tax; low corporate rate 6.5%
State income tax 5%; sales tax 4% + local up to 11%; low property tax
ALDOR; automotive manufacturing
Alaska
No PIT; no sales tax; oil severance tax dominant
No state income tax; no state sales tax; Permanent Fund Dividend
Oil wealth; PFD dividend to residents
Arizona
2.5% flat PIT from 2023; GPLET property tax incentive
Flat income tax 2.5%; corporate 4.9%; sales tax 5.6%
ADOR; semiconductor and EV battery growth
Arkansas
DFA; Walmart HQ state
Income tax 4.4% flat; corporate 5.1%; sales tax 6.5%
Low cost of living
California
Top PIT 13.3%; CIT 8.84%; R&D credit 15-24%
Highest PIT up to 13.3%; CIT 8.84%; sales 7.25%+
FTB; CDTFA; Silicon Valley; VC capital
Colorado
Flat 4.4% rate; EITC enhancement
Flat PIT 4.4%; CIT 4.4%; sales 2.9% state
DOR Colorado; Denver tech growth
Connecticut
High property tax; financial services surcharge
PIT up to 6.99%; CIT 7.5%; high property tax
DRS CT; hedge fund capital Greenwich
Delaware
No sales tax; Franchise Tax (incorporation fees); 0% sales t…
No sales tax; CIT 8.7%; Franchise Tax on corps
Delaware = most popular US incorporation state
Florida
No PIT; 5.5% CIT; retiree friendly
No state income tax; CIT 5.5%; sales 6%
DOR FL; Miami fintech; real estate boom
Georgia
Flat PIT target 4.99% by 2029; film tax credit 20-30%
PIT 5.49% (flat from 2024); CIT 5.75%; sales 4%
DOR GA; film production hub; Rivian EV
Hawaii
Top PIT 11%; GET (general excise tax) 4% = VAT-like
Highest PIT up to 11%; high property; tourism tax
DOTAX; tourism dominant; high COL
Idaho
Flat rates; growing Boise tech scene
Flat PIT 5.8%; CIT 5.8%; sales 6%
IDTAX; semiconductor manufacturing
Illinois
Highest CIT in Midwest; replacement tax
Flat PIT 4.95%; CIT 9.5% (7%+2.5% surcharge); sales 6.25%
IDOR; Chicago financial hub; high pension obligations
Indiana
Low flat CIT; county income taxes add 0.5-3%
Flat PIT 3.15%; CIT 4.9%; sales 7%
DOR IN; manufacturing revival
Iowa
Reforming to flat rate; CIT reducing
PIT up to 6% (flat by 2026); CIT 8.4%
IDR; agriculture and biofuels
Kansas
Flat PIT reform ongoing; KDOR
PIT up to 5.7%; CIT 4-7%; sales 6.5%
Aircraft manufacturing Wichita
Kentucky
Flat 4.5% rate; bourbon/horse industry levies
Flat PIT 4.5%; CIT 5%; sales 6%
DOR KY; bourbon capital
Louisiana
Major reform 2024: flat 4% PIT; CIT 5.5%; eliminate franchis…
PIT up to 6% (flat 4% from 2025); CIT 7.5%; sales 4.45%
LDR; oil and gas; petrochemical corridor
Maine
High PIT; no sales tax on many items
PIT up to 7.15%; CIT 8.93%; sales 5.5%
MRS; lobster; tourism
Maryland
County income taxes 2.25-3.2%; high earner surcharge
PIT up to 5.75%+county; CIT 8.25%; sales 6%
Comptroller MD; DC suburb economy
Massachusetts
Millionaire surtax 4% on income >$1M; CIT 8%
Flat PIT 5% (+ 4% millionaire surcharge); CIT 8%; sales 6.25%
DOR MA; Boston biotech, fintech, education
Michigan
Flat 4.05% PIT; 6% CIT
Flat PIT 4.05%; CIT 6%; sales 6%
TRE MI; automotive legacy; EV transition
Minnesota
Highest PIT in Midwest; large CIT; social spending
PIT up to 9.85%; CIT 9.8%; sales 6.875%
DOR MN; Minneapolis fintech/medical devices
Mississippi
PIT elimination plan; high sales tax
Flat PIT 4.7% (to 0% by 2030 plan); CIT 5.5%; sales 7%
DOR MS; agriculture and catfish
Missouri
Low CIT 4%; reducing PIT
PIT up to 4.95%; CIT 4%; sales 4.225%
DOR MO; agriculture; Anheuser-Busch
Montana
No state sales tax; mining royalties
PIT up to 6.75%; CIT 6.75%; NO sales tax
DOR MT; tourism; mining
Nebraska
Reducing PIT to flat; STAR Bond for development
PIT up to 3.99% (flat target); CIT 5.58%; sales 5.5%
DOR NE; agriculture; ConAgra
Nevada
No PIT or CIT; Commerce Tax on large business; gaming tax
No state income tax; no CIT; sales 6.85%
TRD NV; Las Vegas gaming; Tesla Gigafactory
New Hampshire
No PIT on wages; no sales tax; Business Profits Tax 7.5%
No PIT (except interest/dividends 3%); no sales tax; BET + BPT
DRA NH; Live Free or Die; financial services
New Jersey
Highest property tax in US; high PIT and CIT
PIT up to 10.75%; CIT 9%; sales 6.625%
NJDOT; pharmaceutical industry; NYC suburb
New Mexico
GRT (Gross Receipts Tax) instead of sales tax; oil royalties
PIT up to 5.9%; CIT 5.9%; GRT 5% (no sales tax)
TRD NM; oil/gas; film credits
New York
NYC additional PIT 3.876%; CIT surcharge; financial services…
PIT up to 10.9% (state+city); CIT 6.5-7.25%; sales 4%+local
DTF NY; Wall Street; capital of global finance
North Carolina
Lowest CIT in US; flat PIT trend
Flat PIT 4.5% (→ 3.99%); CIT 2.5% lowest in US; sales 4.75%
NCDOR; Research Triangle; banking
North Dakota
Lowest PIT; oil extraction tax
PIT up to 2.5% (flat 1.5% from 2024); CIT 4.31%; no estate tax
ND OTC; Bakken shale oil
Ohio
CAT (Commercial Activity Tax) 0.26% on Ohio receipts
No state income tax on business (CAT instead); PIT up to 3.99%
ODT; Cleveland / Columbus growth
Oklahoma
Low CIT 4%; oil & gas gross production tax
Flat PIT 4.75%; CIT 4%; sales 4.5%
OTC; energy state
Oregon
No sales tax; high PIT; CAT for large businesses
PIT up to 9.9%; no sales tax; CAT 0.57% on >$1M receipts
DOR OR; Nike, Intel HQ; tech corridor
Pennsylvania
High CIT reducing to 4.99% by 2031; flat PIT
Flat PIT 3.07%; CIT 8.99% (reducing); sales 6%
PDOR; Philadelphia; Pittsburgh; pharma
Rhode Island
Standard northeast rates; jewelry industry
PIT up to 5.99%; CIT 7%; sales 7%
DTR RI; smallest state
South Carolina
Aggressive PIT reduction plan; BMW plant
PIT up to 6.4% (flat 3% by 2027); CIT 5%; sales 6%
SCDOR; automotive; tourism
South Dakota
No PIT or CIT; trust/banking haven
No state income tax; no CIT; sales 4.5%
DOR SD; Citibank credit card HQ; finance
Tennessee
No PIT on wages; Hall Tax on dividends abolished 2021
No wage income tax; CIT 6.5%; sales 7%
DOR TN; Nashville growth; Volkswagen
Texas
No PIT; Franchise Tax 0.75-0.375% on margin; property tax hi…
No state income tax; no CIT; Franchise Tax (margin tax)
Comptroller TX; oil, tech, Tesla Gigafactory
Utah
Flat rates; Silicon Slopes tech hub
Flat PIT 4.65%; CIT 4.65%; sales 6.1%
TC UT; Mormon business culture; fast growth
Vermont
High PIT; progressive; maple syrup levy
PIT up to 8.75%; CIT 7.6%; sales 6%
VDT; ski tourism; IBM
Virginia
Amazon HQ2; data centre incentives
PIT up to 5.75%; CIT 6%; sales 5.3%
TAX VA; NoVA tech corridor; defense
Washington
B&O gross receipts tax; capital gains tax 7% on >$250k (2022…
No state income tax; B&O tax (0.13-1.75%); sales 6.5%
DOR WA; Amazon, Microsoft HQ; Boeing
West Virginia
Aggressive PIT reduction; coal severance tax
Flat PIT 3% (target 2.36%); CIT 6.5%; sales 6%
TRD WV; coal and natural gas
Wisconsin
High PIT; manufacturing exemptions
PIT up to 7.65%; CIT 7.9%; sales 5%
DOR WI; dairy; paper
Wyoming
No PIT or CIT; mineral severance tax dominant
No state income tax; no CIT; sales 4%
WYDOR; coal and oil; crypto-friendly
Puerto Rico
Act 60 Export Services; Individual Investor 0% cap gains; IV…
Act 60: 4% CIT export; 0% cap gains; IVU 10.5%
Dept. Hacienda PR; major pharma manufacturing
US Virgin Islands
EDC: up to 90% reduction all taxes; mirror code
Mirror IRC; EDC up to 90% tax reduction; 12.5% sales
EDC = Economic Development Commission
Guam
Mirror code; GARB business licence; local credits
Mirror IRC; GARB licence fee; earned income credit
Rev & Tax Guam; US naval territory
American Samoa
Own income tax (not IRC); ASIT surcharge; tuna canning
Own tax code; not mirror; progressive CIT; ASIT
Dept Treasury AS; unique non-mirror code
CNMI (N. Mariana Islands)
Covenant modifications exempt some income; foreign investor …
Mirror IRC + CNMI covenant modifications; 0% on some CNMI income
Div Revenue & Taxation CNMI