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Rates matrix note note

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All rates expressed as %
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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
-
9.9 -16
32-38.1
19.5/25
Chile
17 
- 
- 
17 
17
China
25
- 
- 
25 
25
Colombia
33 
- 
- 
33 
33
Cyprus
10
- 
- 
10 
10
Czech Republic
20
- 
- 
20
20
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
22
-- 
- 
22
22
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
28
- 
- 
28
28/20
Ireland
12.5
- 
- 
12.5 
12.5
Israel
26
- 
- 
26
26
Italy
27.5
- 
3.9
Varies 
27.5
Japan
30
- 
Varies
41
30
Kazakhstan
20
- 
- 
20/30
20/15
Korea (R.O.K.)
22
- 
2.2
24.5
22/5-15
Latvia
15 
- 
- 
15 
15
Lithuania
20
- 
- 
20 
20
Luxembourg
21
- 
6.75
28.59
21
Malaysia
25
- 
- 
25 
25
Malta
35
- 
- 
35 
35
Mauritius
15
7.5
- 
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
30
10
- 
30 
30/15
Poland
19 
- 
- 
19 
19
Portugal
25
- 
0-1.5
26.5
25
Romania
16
- 
- 
16 
16
Russia
20
- 
17.5 
20 
20
Singapore
17
- 
- 
17
17
Slovakia
19 
- 
- 
19 
19
Slovenia
21
- 
- 
21 
21
South Africa
28
- 
- 
34.545
33
Spain
30
  
0.01-0.75
30 
30/18/15
Sweden
26.3
- 
- 
26.3 
26.3
Switzerland
8.5
- 
0-18
7.8
8.5
Taiwan
25
10
  
25 
25
Thailand
30
- 
- 
30 
30
Turkey
20 
- 
- 
20 
20
Ukraine
25
- 
- 
25 
25
United Kingdom
28
- 
- 
28
28
United States
35
-
0-12
39.5
35
Uruguay
25 
- 
- 
25 
25
Venezuela
15-34
- 
0.5-10
15-34 
15-34
Vietnam
25
- 
- 
25 
25




 

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