25% or 30% (applicable surcharge and cess) depending on turnover 2. Hong Kong SAR (Last reviewed 30 June 2022)Ĭorporations: 16.5 Unincorporated businesses: 15ĭomestic companies 1. Guernsey, Channel Islands (Last reviewed 21 June 2022)Ĭorporate: 0 Banking, custody services, insurance, certain fund administration businesses, regulated investment management services to individual clients, operating an investment exchange, compliance and other related activities provided to regulated financial services businesses, and operating an aircraft registry: 10 Income from property, importation of hydrocarbon oil and gas, retail businesses where taxable profits are above GBP 500,000, income from the licensed activity of cultivation of cannabis plants, and income from the use of those cultivated cannabis plants or parts of those cultivated cannabis plants: 20.Ģ5, plus a surcharge of 5% on net taxable income over HNL 1 million. System on earnings: 25% on net income Simplified optional system: 7% on gross income Guatemala (Last reviewed 08 December 2021) Utility and energy providers and corp.'s abusing a dominant position pay a rate of 20%. Provincial and territorial CITs range from 8% to 16% and are not deductible for federal CIT purposes.Ĭayman Islands (Last reviewed 08 December 2021)Ĭhina, People's Republic of (Last reviewed 29 June 2022)Ĭongo, Democratic Republic of the (Last reviewed 08 February 2022)Ĭongo, Republic of (Last reviewed 30 June 2022)Ĭosta Rica (Last reviewed 03 February 2022)ġ8 (10% for companies realising less than HRK 7.5 million in revenues)Ĭzech Republic (Last reviewed 11 January 2022)ĭominican Republic (Last reviewed 25 January 2022)Ģ2%, 25% or 28%, depending on the company's shareholders structure (corporate structure) and disclosure compliance.Įl Salvador (Last reviewed 06 January 2022)Įquatorial Guinea (Last reviewed 01 March 2022)Ģ0 (undistributed profits are tax exempt)ģ0 (35% for oil & gas and mining companies)Ĭorporate income tax/solidarity surcharge: 15.825% Trade tax: From 8.75% to 20.3%, depending upon the location of the business establishment. 10%, reduced rate for reinvested profit by manufacturing companies through acquiring production equipment or equity shares, stocks or similar securities of at least 90% in the share capital of another manufacturing, construction, or service companies subjected to paying up the total amount of the share acquisition.Īrgentina (Last reviewed 17 February 2022)ģ0% (25% for 'small-medium business' entities)Ģ5 (this rate will be reduced to 24% in 2023 and to 23% in 2024)Īzerbaijan (Last reviewed 24 January 2022)īarbados (Last reviewed 01 February 2022)Ģ5 (except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate).īosnia and Herzegovina (Last reviewed 03 February 2022)ģ4 (composed of IRPJ at the rate of 25% and CSLL at the rate of 9%).īulgaria (Last reviewed 03 February 2022)Ĭabo Verde (Last reviewed 18 February 2022)Ĭameroon, Republic of (Last reviewed 11 April 2022)ģ3% for entities with turnover above 3 billions 30.8% for entities with turnover below or equal to 3 billionsįederal CIT: 15%. 19% for manufacturing activities 23% for building activities, public works, and hydraulics, as well as tourist and thermal activities, excluding travel agencies 26% for all other activities.
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