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All rates expressed as % To view notes, click on the * Jurisdiction Statutory Surtax Local Effective Branch Tax Argentina 35 * -   -   35   35 * Australia 30   -   -   30   30 * Austria 25 * -   -   25   25 * Belgium 33 * 3 * -   33.99 * 33 * Brazil 34 * 10 * -   34 * 34 * Bulgaria 10   -   -   10   10 * Canada 19.5 * 0 * 9.9 -16 * 32-38.1 * 19.5/25 * Chile 17   0   0   17   17 * China 25 * -   -   25   25 * Colombia 33 * -   -   33 * 33 * Cyprus 10 * -   -   10   10 * Czech Republic 21 * -   -   21 * 21 * Denmark 25   -   -   25   25 * Ecuador 25 * -   -   25   25 * Estonia 21 * -   -   21 * 21 * Finland 26   -   -   26   26 * France 33.33 * 3.3 * -   34.43 * 33.33 * Germany 15 * 5.5 * 14/17 * 30-33 * 15 * Gibraltar 27 * --   -   27 * 27 * Greece 25 * 3 * -   25   25 * Hong Kong 16.5 * -   -   16.5 * 16.5 * Hungary 16 * -   0-2 * 20 * 16 * Iceland 15 * -   -   15 * 15 * India 30/40 * 10 * -   33.99/42.23 * 40 * Indonesia 30 * -   -   30   30/20 * Ireland 12.5 * -   -   12.5   12.5 * Israel 27 * -   -   27   27 * Italy 27.5 * -   3.9 * Varies   27.5 * Japan 30 * -   Varies * 41 * 30 * Kazakhstan 30 * - * -   30/40.5 * 30/15 * Korea (R.O.K.) 25 * -   2.5 * 27.5 * 25/5-15 * Latvia 15   -   -   15   15 * Lithuania 15 * 0   -   15   15 * Luxembourg 22 * -   6.75 * 29.63 * 22 * Malaysia 26 * -   -   26   26 * Malta 35 * -   -   35   35 * Mauritius 15 * -   -   3 * 15 * Mexico 28 * -   -   28 * 28 * Netherlands 25.5 * -   -   25.5 * 25.5 * New Zealand 30 * -   -   30   30 * Norway 28 * -   -   28   28 * Peru 30 * -   -   30   30/4.1 * Philippines 35 * 10 * -   35   35/15 * Poland 19   -   -   19   19 * Portugal 25 * -   0-1.5 * 26.5 * 25 * Romania 16 * -   -   16   16 * Russia 24 * -   17.5   24   24 * Singapore 18 * -   -   18 * 18 * Slovakia 19   -   -