Tax map
Spin the globe and pick a country. For more than two hundred jurisdictions you will find corporate and personal income tax, VAT, withholding tax and social contributions, and the layer switch shows where the burden is genuinely high.
Drag to rotate. Click a country or find it with the search box.
| Jurisdiction | Corporate income tax (CIT) | Personal income tax (PIT) | Value added tax (VAT / GST) |
|---|---|---|---|
| Afghanistan | 20% | 20% | 10% |
| Albania | 15% | 23% | 20% |
| Algeria | 26% | 35% | 19% |
| American Samoa | 34% | — | — |
| Andorra | 10% | — | 4.5% |
| Angola | 25% | 25% | 14% |
| Anguilla | 0% | — | — |
| Antigua and Barbuda | 25% | — | 7% |
| Argentina | 35% | 35% | 21% |
| Armenia | 18% | 20% | 20% |
| Aruba | 22% | 52% | 4% |
| Australia | 30% | 45% | 10% |
| Austria | 23% | 55% | 20% |
| Azerbaijan | 20% | 25% | 18% |
| Bahrain | 0% | 0% | 10% |
| Bangladesh | 25% | 30% | 15% |
| Barbados | 9% | 28.5% | 17.5% |
| Belarus | 25% | 13% | 20% |
| Belgium | 25% | 50% | 21% |
| Belize | 0% | — | 12.5% |
| Benin | 30% | — | 18% |
| Bermuda | 15% | 0% | no such tax |
| Bhutan | 25% | — | 50% |
| Bolivia | 25% | 13% | 13% |
| Bonaire, Sint Eustatius and Saba | 25.8% | — | — |
| Bosnia and Herzegovina | 10% | 10% | 17% |
| Botswana | 22% | 25% | 14% |
| Brazil | 34% | 27.5% | — |
| British Virgin Islands | 0% | 0% | no such tax |
| Brunei | 18.5% | 0% | no such tax |
| Bulgaria | 10% | 10% | 20% |
| Burkina Faso | 27.5% | — | 18% |
| Burundi | 30% | — | 18% |
| Cabo Verde | 20.4% | 27.5% | 15% |
| Cambodia | 20% | 20% | 10% |
| Cameroon | 33% | 38.5% | 19.2% |
| Canada | 15% | 33% | 5% |
| Cayman Islands | no such tax | 0% | no such tax |
| Central African Republic | 30% | — | 19% |
| Chad | 35% | 30% | 18% |
| Chile | 27% | 40% | 19% |
| Colombia | 35% | 39% | 19% |
| Comoros | 50% | — | 10% |
| Cook Islands | 20% | — | — |
| Costa Rica | 30% | 25% | 13% |
| Croatia | 18% | 36% | 25% |
| Cuba | 35% | — | 10% |
| Curacao | 22% | — | — |
| Cyprus | 15% | 35% | 19% |
| Czech Republic | 21% | 23% | 21% |
| Democratic Republic of the Congo | 30% | 40% | 16% |
| Denmark | 22% | 57% | 25% |
| Djibouti | 25% | — | 10% |
| Dominica | 25% | — | 15% |
| Dominican Republic | 27% | 25% | 18% |
| East Timor | 10% | — | — |
| Ecuador | 25% | 37% | 15% |
| Egypt | 22.5% | 27.5% | 14% |
| El Salvador | 30% | 30% | 13% |
| Equatorial Guinea | 25% | 25% | 15% |
| Eritrea | 30% | — | 5% |
| Estonia | 22% | 22% | 24% |
| Eswatini | 25% | 33% | 15% |
| Ethiopia | 30% | 35% | 15% |
| Falkland Islands | 26% | — | — |
| Faroe Islands | 18% | — | — |
| Fiji | 25% | 20% | 15% |
| Finland | 20% | 52% | 25.5% |
| France | 25% | 45% | 20% |
| French Polynesia | — | — | 16% |
| Gabon | 30% | 35% | 18% |
| Georgia | 15% | 20% | 18% |
| Germany | 15.8% | 45% | 19% |
| Ghana | 25% | 35% | 15% |
| Gibraltar | 15% | 25% | no such tax |
| Greece | 22% | 44% | 24% |
| Greenland | 25% | 10% | no such tax |
| Grenada | 28% | — | 15% |
| Guam | 21% | — | 2% |
| Guatemala | 25% | 7% | 12% |
| Guernsey | 0% | 20% | no such tax |
| Guinea | 25% | 20% | 18% |
| Guinea-Bissau | 25% | — | — |
| Guyana | 25% | 35% | 14% |
| Haiti | 30% | — | 10% |
| Honduras | 25% | 25% | 15% |
| Hong Kong SAR | 16.5% | 16% | no such tax |
| Hungary | 9% | 15% | 27% |
| Iceland | 20% | 31.4% | 24% |
| India | 30% | 39% | 18% |
| Indonesia | 22% | 35% | 12% |
| Iran | 25% | — | 10% |
| Iraq | 15% | 15% | — |
| Ireland | 12.5% | 40% | 23% |
| Isle of Man | 0% | 21% | 20% |
| Israel | 23% | 50% | 18% |
| Italy | 24% | 43% | 22% |
| Ivory Coast | 25% | 32% | 18% |
| Jamaica | 25% | 30% | 15% |
| Japan | 23.2% | 45% | 10% |
| Jersey | 0% | 20% | 5% |
| Jordan | 20% | 30% | 16% |
| Kazakhstan | 20% | 15% | 16% |
| Kenya | 30% | 35% | 16% |
| Kiribati | 30% | — | — |
| Kosovo | 10% | 10% | 18% |
| Kuwait | 15% | 0% | no such tax |
| Kyrgyzstan | 10% | — | 12% |
| Laos | 20% | 25% | 10% |
| Latvia | 20% | 36% | 21% |
| Lebanon | 17% | 25% | 11% |
| Lesotho | 25% | 30% | 15% |
| Liberia | 25% | 25% | 15% |
| Libya | 20% | 10% | no such tax |
| Liechtenstein | 12.5% | 22.4% | 8.1% |
| Lithuania | 17% | 32% | 21% |
| Luxembourg | 23.9% | 42% | 17% |
| Macau SAR | 12% | 12% | no such tax |
| Madagascar | 20% | 20% | 20% |
| Malawi | 30% | 40% | 16.5% |
| Malaysia | 24% | 30% | 10% |
| Maldives | 15% | — | — |
| Mali | 30% | — | 18% |
| Malta | 35% | 35% | 18% |
| Marshall Islands | — | — | — |
| Mauritania | 25% | 40% | 16% |
| Mauritius | 15% | 20% | 15% |
| Mexico | 30% | 35% | 16% |
| Micronesia | 30% | — | 5% |
| Moldova | 12% | 12% | 20% |
| Monaco | 25% | — | 20% |
| Mongolia | 25% | 20% | 10% |
| Montenegro | 15% | 15% | 21% |
| Montserrat | 30% | — | — |
| Morocco | 35% | 37% | 20% |
| Mozambique | 32% | 32% | 16% |
| Myanmar | 22% | 25% | 5% |
| Namibia | 30% | 37% | 15% |
| Nauru | 25% | — | — |
| Nepal | 25% | — | 13% |
| Netherlands | 25.8% | 49.5% | 21% |
| New Caledonia | 30% | 40% | 11% |
| New Zealand | 28% | 39% | 15% |
| Nicaragua | 30% | 30% | 15% |
| Niger | 30% | — | 19% |
| Nigeria | 30% | 25% | 7.5% |
| Niue | 30% | — | — |
| North Korea | — | — | 15% |
| North Macedonia | 10% | 10% | 18% |
| Northern Mariana Islands | 21% | — | — |
| Norway | 22% | 39.8% | 25% |
| Oman | 15% | 5% | 5% |
| Pakistan | 29% | 45% | 18% |
| Palau | 12% | — | 10% |
| Palestine | 15% | 15% | 16% |
| Panama | 25% | 25% | 7% |
| Papua New Guinea | 30% | 42% | 10% |
| Paraguay | 10% | 10% | 10% |
| People's Republic of China | 25% | 45% | 13% |
| Peru | 29.5% | 30% | 18% |
| Philippines | 25% | 35% | 12% |
| Poland | 19% | 32% | 23% |
| Portugal | 19% | 48% | 23% |
| Puerto Rico | 37.5% | 33% | 11.5% |
| Qatar | 10% | 0% | no such tax |
| Republic of the Congo | 28% | 40% | 18.9% |
| Romania | 16% | 10% | 21% |
| Russia | 25% | 13% | 22% |
| Rwanda | 28% | 30% | 18% |
| Saint Kitts and Nevis | 33% | — | — |
| Saint Lucia | 30% | 30% | 12.5% |
| Saint Vincent and the Grenadines | 28% | — | 16% |
| Samoa | 26% | 27% | 15% |
| San Marino | 17% | — | no such tax |
| Sao Tome and Principe | — | — | 15% |
| Saudi Arabia | 20% | 0% | 15% |
| Senegal | 30% | 43% | 18% |
| Serbia | 15% | 20% | 20% |
| Seychelles | 30% | 15% | 15% |
| Sierra Leone | 30% | 30% | 15% |
| Singapore | 17% | 24% | 9% |
| Sint Maarten | 34.5% | — | — |
| Slovakia | 24% | 35% | 23% |
| Slovenia | 22% | 50% | 22% |
| Solomon Islands | 30% | — | 10% |
| Somalia | 30% | — | 10% |
| South Africa | 27% | 45% | 15% |
| South Korea | 25% | 45% | 10% |
| South Sudan | 30% | — | — |
| Spain | 25% | 47% | 21% |
| Sri Lanka | 30% | 18% | 18% |
| Sudan | 35% | 15% | 17% |
| Suriname | 36% | 38% | 10% |
| Sweden | 20.6% | 20% | 25% |
| Switzerland | 8.5% | 11.5% | 8.1% |
| Syria | 22% | 22% | — |
| Taiwan | 20% | 40% | 5% |
| Tajikistan | 25% | 12% | 14% |
| Tanzania | 30% | 30% | 18% |
| Thailand | 20% | 35% | 7% |
| The Bahamas | no such tax | 0% | 10% |
| The Gambia | 27% | 35% | 15% |
| Togo | 30% | — | 18% |
| Tonga | 25% | — | 15% |
| Trinidad and Tobago | 30% | 30% | 12.5% |
| Tunisia | 20% | 40% | 19% |
| Turkey | 25% | 40% | 20% |
| Turkmenistan | 8% | — | 15% |
| Turks and Caicos Islands | no such tax | 0% | no such tax |
| Tuvalu | 30% | — | — |
| US Virgin Islands | 23.1% | 37% | no such tax |
| Uganda | 30% | 40% | 18% |
| Ukraine | 18% | 18% | 20% |
| United Arab Emirates | 9% | 0% | 5% |
| United Kingdom | 25% | 45% | 20% |
| United States of America | 21% | 37% | no such tax |
| Uruguay | 25% | 36% | 22% |
| Uzbekistan | 15% | 12% | 12% |
| Vanuatu | 0% | — | 15% |
| Vatican City | — | — | — |
| Venezuela | 34% | 34% | 16% |
| Vietnam | 20% | 35% | 10% |
| Yemen | 20% | — | — |
| Zambia | 30% | 37% | 16% |
| Zimbabwe | 25.8% | 41.2% | 15.5% |
As of 21 September 2026
This material is informational: it presents the legislation, case law and interpretative practice known to us as at the date stated. It is not legal or tax advice and does not replace an analysis of the specific facts. Before taking any decision, confirm the current law with a local tax adviser, legal counsel or attorney in the jurisdiction concerned. We accept no responsibility for the consequences of implementing solutions that have not been approved by such an adviser.
Why Poland
The globe above shows the rates. Below is what follows from them for a decision to place a company, a plant or a service centre in Poland and to sell from here to the domestic, the EU and non-EU markets. Figures marked as calculated come from the same dataset that feeds the map; the rest carry a named source.
A headline rate is not the same as a burden. Both are below, without cherry-picking the convenient figure.
The headline rate is 19%. A 9% rate applies to small taxpayers and to companies starting out, with revenue up to the equivalent of EUR 2 million (art. 19(1)(2) of the Corporate Income Tax Act). On the dataset behind the map above, 17 EU member states have a higher headline rate.
USTCITThe measure shows the burden on profit a company earns and distributes in full: first corporate income tax, then withholding tax on the dividend. It is the figure before the Parent-Subsidiary Directive and the treaties apply — and within the EU those usually bring the withholding tax to zero.
MAPADirective 2011/96/EU and Directive 2003/49/EC exclude withholding tax on dividends, interest and royalties between associated companies of member states, once the holding and period conditions are met. Outside the EU, a network of 90 double tax treaties applies.
MAPAAgainst an OECD average of 35.1%. Poland is not a low-tax jurisdiction on the labour side — it is an average one. The cost advantage comes from the level of wages, not from lower charges, and that distinction belongs in any employment cost model.
MAPA7 EU member states have a higher standard rate. For a business with full input tax recovery this is a cash flow question, not a cost. For sales to consumers it is a genuine pricing factor that has to sit in the model.
MAPAMAPA
The instruments run in parallel and stack, provided the costs are kept apart. They, not the headline rate, decide the effective burden on an investment.
A support decision under the Act of 10 May 2018 on supporting new investments gives an income tax exemption equal to eligible costs multiplied by the aid intensity: from 15% to 50% for large enterprises depending on the region, raised by 10 percentage points for medium and 20 points for small ones. The instrument is not confined to designated zones — it covers the entire country.
PARPQualified costs are deducted again from the tax base — 100%, and 200% for personnel costs (art. 18d of the Corporate Income Tax Act). The relief needs no administrative decision or official consent and works alongside the zone exemption.
USTCITIncome from a patent, a protection right or copyright in computer software created or developed in the taxpayer’s own R&D activity is taxed at 5% (art. 24d). Combined with the R&D relief it brings the effective burden on technology activity materially below 19%.
USTCITRetained profit is not taxed at all. Tax arises on distribution: 10% for small taxpayers and companies starting out, 20% for the rest (art. 28o). The combined burden on distributed profit is about 20% or 25% — less than the classic 19% plus dividend tax.
USTCITExemption for dividends and for gains on the disposal of shares in subsidiaries, once the conditions of chapter 5b of the Corporate Income Tax Act are met. It answers the question of where to place the parent of a group operating in Central Europe, without reaching for a listed jurisdiction.
USTCITPoland is not only a place to produce. It is a market in its own right and a point from which the rest of the EU and the eastern markets are served.
The largest consumer market in Central Europe. For many business models it allows scale to be reached before going abroad, which shortens the period in which the investment runs at a loss.
GUSGoods made in Poland reach the other twenty-six member states without duty, clearance or border checks. For an exporter from a third country this turns a customs barrier into a single act of entering the EU market.
KEGross domestic product at constant prices rose by 3.6% year on year. A sustained growth rate matters when forecasting domestic demand and when assessing the risk of a project spread over several years.
GUSThe network of 90 double tax treaties covers Ukraine, Türkiye, the United Arab Emirates, Singapore, China, India and the United States. Together with a position on the eastern border of the EU, this gives a base for markets that are further away from Western Europe.
MAPAThis is the advantage most often cited — and the one that wears out fastest. Both sides of it are below.
Against €34.9 on average in the EU and €45.6 in Germany (2025). The gap against Western European markets remains material but narrows year after year — a financial model should assume further narrowing rather than a constant.
ESTLCWith 17.2 million people in work. Low unemployment is good news about the economy and bad news about recruitment: in many technical occupations, and in regions already saturated with investment, availability of staff rather than the wage rate is the bottleneck.
GUSIn the 2024/2025 academic year. The talent base for engineering, IT and finance is real, though unevenly spread geographically — the choice of city, not of country, is what decides.
GUSThe sector accounts for about 6.1% of gross domestic product, hosts 1,303 investors, and its exports of knowledge-based services are estimated at USD 48.4 billion (2025). For a new centre this means a ready market of skills — and competition for the same people.
ABSLESTLC
Whether a plant or a warehouse makes sense in a given place is decided by connections and the cost of energy, not by slogans.
In 2025 the port handled 80.4 million tonnes, moving up to sixth place in the EU and eighth in Europe; container handling rose 23% to about 2.8 million TEU. For a supply chain from Asia this means an ocean connection without transhipment in the North Sea ports.
GDAPoland lies where the trans-European north–south and east–west transport corridors cross. For distribution across Central and Southern Europe, delivery times from Poland can be shorter than from plants further west.
KEIn the second half of 2025 the price of electricity for non-household consumers averaged €0.1837 per kWh across the EU and €0.2264 in Germany. For energy-intensive activity, the cost of energy and the pace of the energy transition have to be calculated for the specific location and consumption profile — this is one of the factors capable of reversing the outcome of an analysis.
ESTELThe Partnership Agreement for 2021–2027 allocates €76.5 billion to Poland. The money goes to infrastructure, energy and innovation among others; some programmes co-finance company projects, which can run alongside a tax exemption.
KEAn honest location analysis has to name what argues against. Below are the factors that most often break the assumptions in practice.
The Corporate Income Tax Act is amended several times a year, and some measures enter into force with a short vacatio legis. A financial model for an investment spread over ten years should assume that the rules will change, and should build in a point at which the numbers are recalculated.
USTCITAbove PLN 2 million of annual payments to a single related entity, the payer withholds at the statutory rate and applies for a refund, unless a statement is filed or an opinion on applying the preference is obtained. Add the duty of due care and the beneficial owner test. This is a cash flow matter, not merely a formality.
USTCITWith unemployment at 3.1%, wage growth outpaces inflation and turnover in service centres and in manufacturing can be high. Assuming a constant cost gap against Western Europe is the most common error in models that later fail to hold.
GUSGroups with consolidated revenue of EUR 750 million or more fall under the global minimum tax rules (Pillar Two), which can neutralise part of the benefit of an exemption. Separately, a domestic minimum tax applies to companies reporting a loss or low profitability (art. 24ca). Before relying on a zone exemption, check whether the group falls into either regime.
USTCITThe effective rate after reliefs and exemptions, not the headline one; the labour cost in the specific city, including turnover; the cost of energy for the consumption profile; the withholding tax consequences of payments to the shareholder; transfer pricing obligations on intra-group transactions; the effect of Pillar Two. Each of these can move the outcome by several percentage points.
MAPAAs of 21 September 2026