Taxes in the world

This is a mandatory, individually gratuitous payment, charged from organizations and individuals in the form of alienation of ownership owned by him, economic management or operational management of funds in order to financial support for the state and (or) municipalities.

There are lucky people in the world who do not pay income tax at all - these are residents of rich oil-producing countries (UAE, Qatar, Kuwait), the Bahamas and Bermuda Islands, the Principality of Monaco et al. In and a number of other countries in Eastern Europe - a flat tax scale. That is, the bet is the same for a person with any income amount. In our country, this is 13%, as much in Belarus, in Lithuania - 15%, in Ukraine - 18%. The lowest in Kazakhstan is 10%. But in most countries - progressive income tax: the higher the earnings, the higher the bet.

Income tax in the world

Income tax - to tax on income of individuals (NDFL) - the main type of direct taxes. It is calculated as a percentage of the cumulative income of individuals minus documented costs, in accordance with applicable law.

Over the past year, the topic of introducing progressive income tax is acutely discussed in Russia. We will remind, today there is a flat scale - everyone pays a single rate of 13%, regardless of the amount of revenue received. The progressive scale allows you to raise the bid for those who get super profits. This question is quite controversial - most of the proviscial officials against such "discrimination" of the rich, while the public has already been "matured" and requires increasing tax burden for the minority that has tremendous capital.

In any case, this essential question remains only at the discussion stage. There are many models in the world. Moreover, we will find than surprise you: there are a lot of frankly happy countries, whose citizens do not pay taxes at all! With them, perhaps, and let's start.

Where do not you need to pay taxes?

Among the happiest states that have liberated their citizens from income taxation, first of all, they feature rich commodity countries, like the United Arab Emirates, Qatar, Bahrain, Oman and Kuwait. It is often found that the inhabitants are also liberated from them, which is a delusion. Let the tax of a small - only 2.5% from any profit, but it still exists. In addition to them, the Principality of Monaco, Bahamas and Bermuda pretends to the status of this "Tax Paradise". There, of course, there are some tax exceptions. For example, in Bahamas and Bermuda, citizens have to independently pay insurance premiums, and in Monaco taxes are subject to citizens of France. However B. in general, the overwhelming majority of citizens from taxes are actually released. But it's lucky to them alone.

In many countries where the progressive tax scale is valid, low-income citizens also do not pay income tax. True, they can be attributed to the number of "lucky" with a large stretch. Such, in particular, Australians, whose income is below $ 4.6 thousand per year, Austrians with annual income below $ 12.5 thousand $, Brazilians who earn less than $ 5.3 thousand $, Germans with income less than 9 thousand $ and many others. For example, the Swedes who earned less than $ 2.2 thousand per year. The amount, frankly, is insignificant to Sweden, but who earned less, that taxes do not pay. The limits and the Miracle Country of Singapore are defined by similar taxes. There is a territorial tax system, but in general, all who earned less than $ 16 thousand per year or earned income outside Singapore, the taxes are exempt.

Similar scheme acts in - the British also has a minimum that is not taxed by tax - it is 11 thousand £.It is noteworthy that this amount is not subject to taxes, even if a citizen earns significantly more: with income up to 100 thousand £, a non-taxable amount is deducted from the tax base. Income tax is paid only from the remaining amount. For example, earning 15 thousand £ for the year, taxes will pay only from 4 thousand £. At the same time, the rates of progressive NDFL are very significant and amount to 20% at an income of up to 35 thousand, 40% at an income of up to 150 thousand, 45% for all incomes that are higher than the specified qualification.

And how are they?

It should be noted that progressive income tax rates are determined in many developed countries both and the West as a whole. For example, where tax rates are ranging from 10 to 39.6%Naturally, depending on the income received. At the bottom tax rate, all those whose annual income does not exceed $ 9.2 thousand. Upper limits for candid rich, whose income exceeds 418 thousand per year. This, by the way, the limits for single citizens, couples pay at completely different rates and limits. In addition, in the US there are many reasons for tax deductions. This, in particular, the availability of dependents, payment of education (its or child), the presence of mortgage loans or payment of real estate tax. At the same time, the "chip" is that citizens are obliged to simultaneously pay taxes both in the federal budget and the state budget. Moreover, the US Tax System is so confused that it is not enough for its description and the overall note, so we describe it only in general terms.

The maximum income tax rate is recorded in socially oriented Sweden - 56.4%, which ranked first in the ranking. In many ways, this rate in recent years leads to an outflow from the country of some patients in the market of occupations with high salary. The second line of the rating occupies Belgium, where the maximum tax rate on individuals is equal to 53.7%, on the third Netherlands (52.0%), then follow and with tax rates of 51.5% and 50.0% (as much in the UK). Russia with its flat scale taxation and a rate of 13% is located on a modest 34 place out of 37 rating positions (4th place from the end of the rating). Below's income tax only in Belarus (12.0%), Bulgaria and Kazakhstan (10.0%).

No less tough is the tax system of France. Citizens themselves are constantly complaining about huge tax defeats, from which many even managed to escape from the country (such as Gerard Depardieu, who received Russian citizenship). Tax Declaration Traditionally served almost all citizens In February, it usually indicates completely all income receipts. Holding revenues, such as receipts from the delivery of property for rent or selling a car is usually detected by tax authorities, after which citizens have to pay serious fines.

As in America, income tax in France has some specific features that are largely logical. So, income taxes are charged not from a specific citizen, but from the household. That is, the tax is paid from the general income of the family. Moreover, separate coefficients are applied from the number of family members. So, the coefficient 1 is applied to one, to married couples, respectively - 2, if they have a child - the coefficient will be 2.5, etc. This coefficient is used to divide the taxable household base on it, after which the tax is calculated. It turns out that the more family members without income, such as children, then the less taxable base will be, and therefore paid taxes. In addition, tax deductions are provided for benefactors and investors, those who pay learning, has dependents, participate in energy saving systems, etc.

It is considered a country with one of the toughest tax systems. The French themselves on their taxes themselves constantly complain, and some of them even escape to other countries and pay taxes there. The French Declaration is usually fill in February and refer to local tax by mail. It is necessary to specify absolutely all types of income: salary, benefits, profit from renting apartments, etc. It is necessary to specify everything as fair as possible, because the tax authorities are unreasonable income will still find and put a solid penalty for incorrectly specified information.

The main peculiarity of the income tax in France is that it is not a concrete physical, but a household. Single people are considered family from one person. And to calculate the taxes, the coefficient is applied 1. If the family is a husband and wife, then the coefficient will be 2. Spouses with one child - the coefficient of 2.5, etc. The total amount of income is divided into this coefficient, and is already calculated from it Tax tax. That is, in France very unprofitable to be idle and childless. Taxes will be as high as possible. The larger the children in the family, the tax lower. Here is a form of fertility support.

In addition, the value of the taxable base and the amount of tax can be reduced in other ways. For example, deductions can be obtained if you make charitable contributions or invest in the middle and small business, pay for children in kindergartens and schools, contain incapacitated relatives, spend on the purchase of energy-saving devices in the house, etc. As for the rates, the annual income of the household to 9710 Euro (or 809 euros per month) is not taxed.

Households with an income of up to 26 thousand euros per year (2234 euros per month) pay tax at a rate of 14%, up to 71898 euros - 30%, up to 152898 euros - 41%, over 152260 -41%. In addition, the revenues of the rich French are subject to additional tax. From 250 to 500 thousand euros - 3%, from 500 thousand euros - 4%. The famous tax on millionaires, according to which the owners of income over 1 million euros, the state took 75% of income, canceled.

As for progressive rates: at annual income of 9.7 thousand € tax is not paid; With income to 26 thousand € - 14%, up to 71 thousand € - 30%, to 153 thousand € and above - 41%. Interestingly, for those who have a high income of 250, 500 and above thousand €, there is also an additional tax of 3-4%. Previously, there was also a special tax for millionaires, but they decided to refuse him.

The procedure for charging income tax in each particular country is individual. For example, in Russia there is a single for all (regardless of the level of income) the rate of 13%. This is a so-called flat income tax scale. In Russia, the transfer of this tax to the budget is directly an organization in which the employee works.

Most developed countries have a progressive income tax rate. Those. The higher the annual income, the higher the bet.

There are also countries where income tax is completely absent. These are mainly either tiny principles in Europe, or small island states or the countries of the Middle East.

Some countries that wish to attract more foreign investments and wealthy citizens may offer special tax regimes. These special preferential tax regimes for new tax residents can last as much as you like long (, United Kingdom, Malta) or be limited in time (for example, or Portugal).

Income tax in the countries of the world. Table: