International Tax
JurisdictionNational rateLocal rateBranch rateNotes
Albania15%0%15%
Standard rate of 15% applies to companies with annual turnover exceeding
ALL 8 million. Companies with annual turnover between ALL 2 million and
ALL 8 million subject to simplified corporate income tax rate of 5% and
companies with annual turnover below ALL 2 million exempt from simplified
income tax.
Algeria19%-26%0%19%-26%/15%
19% rate applies to manufacturing activities,23% for construction activities
and 26% for other activities. Other rules may apply to hydrocarbon and
mining sectors. Surtax of 5% applies for medical importers. Minimum
corporate tax is DZD 10,000. Branches also subject to 15% tax on
remittances to foreign head office.
Andorra10%0%10%Corporate income tax rate of 10% applies, although reduction of 80% possible for certain activities.
Angola30%0%30%Lower 15% rate applies to certain activities (e.g. agricultural and forestry). Special regimes apply to petroleum and mining sectors.
Anguilla0%0%0%No income tax.
Antigua & Barbuda25%0%25%International business companies exempt for first 50 years. Rate is 22.5% for banks offering mortgages.
Argentina35%0%35%/10%/35%
Asset tax of 1%, which operates as minimum income tax, imposed on
corporate assets, including shareholdings in foreign (but not resident)
companies. Remittances by branch to head office taxed in same way as
dividends (10% withholding tax, and additional 35% withholding tax in some
cases).
Armenia20%0%20%
Aruba25%0%25%
Australia30%0%30%28.5% rate applies to companies with aggregate annual turnover of less than AUD 2 million.
Austria25%0%25%Minimum corporate income tax of EUR 1,750 for limited liability company and EUR 3,500 for joint stock company.
Azerbaijan20%0%20%
Production sharing agreement (PSA) contractors that carry out business in
Azerbaijan in connection with petroleum operations pay profit tax at
prenegotiated rates of 25% to 32%. In lieu of profit tax, foreign
subcontractors in PSA can pay withholding tax at rates ranging from 5% to
8% of gross payment. Tax imposed on taxable profits of each main exporting
pipeline participant for year relating to project activities at flat rate of 27%.
Bahamas0%0%0%No income tax.
Bahrain0%0%0%Corporate tax levied only on oil companies at rate of 46%.
Bangladesh25%0%25%/20%
Publicly traded companies generally taxed at 25% rate; banks, insurance
companies and financial institutions taxed at 42.5% rate (40% if publicly
traded); mobile phone operator companies and cigarette manufacturing
companies taxed at 45% rate; all other companies subject to 35% rate.
Minimum tax of 0.60%(0.10% for certain industrial undertakings) applies to
most companies with gross receipts exceeding BDT 5 million. Branches also
subject to 20% tax on remittance of profits abroad.
Barbados25%0%25%/10%
Rate is 15% for manufacturing companies and small businesses;5% on life
insurance businesses; an
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