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Taxation Overview and Tax identification numbers (TINs)

Updated time: Jul 30, 2018 , 17:44 (UTC+08:00)

1. Taxation overview and jurisdiction tax rate

This section will give you an overview of the taxation in different jurisdictions that you are considering incorporating your company in, so you will know the different tax treatments for business entities.

The taxation overview is a used for exploring the main points of taxation, company law and accounting of a company and its owners. Its aim is to assess the company’s operations and their organisation, while looking at the big picture and complying with all relevant regulations.

The taxation overview is not a tax audit. It looks not only at taxation but also checks other perspectives of the company’s operations, such as company law and the business owner’s long- and short-term objectives.

Below you can find the tax rate for each jurisdiction.

No. Jurisdiction Corporate Income Tax Dividend Income Interest Income Loyalties * Royalties Notes For detail
1 Hong Kong 16.5% 0% 0% 4.59% or 16.5%   Download
2 British Virgin Islands 0% 0% 0% 0% IBC Download
3 Latvia 15% 0% 0% 0%   Download
4 Mauritius 0% 0% 0% 0% GBC2  
5 Singapore 8.5% 0% 0%/15% 0%/10% Company taxed at flat rate: 17% but 50%. Exempt for under 300,000 SGD Download
6 United Arab Emirates 0% 0% 0% 0% IBC Download
7 United Kingdom 20% 0% 20% 20%   Download
8 United States - Delaware 35% 30% 0%/30% 30% Delaware state 0% Download
9 Vanuatu 0% 0% 0% 0% IBC  
10 Seychelles 0% 0% 0% 0% IBC  
12 Belize 0% 0% 0% 0% IBC  
13 Cayman 0% 0% 0% 0% Exempt Limited Download
14 Cyprus 12.5% 0% 5% 10%   Download
15 Saint Vincent - Grenadines 0% 0% 0% 0% IBC Note: An IBC is exempt from all taxes for twenty-five years.  
16 Gibraltar 10% 0% 0% 0%   Download
17 Marshall Island 0% 0% 0% 0% IBC Note: The Marshall Islands statutorily exempts non-resident companies from taxes.  

2. Tax identification numbers (TINs)

This section provides an overview of domestic rules in the jurisdictions listed below governing the issuance, structure, use and validity of tax identification numbers (“TINs”) or their functional equivalents.  The jurisdiction-specific information is split into a section for individuals and a section for entities.

Jurisdiction Download file
The Czech Republic Download
Turkey Download
Uruguay Download
United States Download
United Kingdom Download
Switzerland Download
South Africa Download
Slovenia Download
Singapore Download
Russian Federation Download
Saudi Arabian Download
Romania Download
Portugal Download
Poland Download
Norway Download
Netherlands Download
Mexico Download
Malaysia Download
Lithuania Download
Latvia Download
State of Kuwait Download
Republic of Korea Download
Japan Download
Italy Download
ISRAEL Download
Ireland Download
India Download
Hungary Download
Hong Kong, China Download
Greece Download
Federal Republic of Germany Download
France Download
Denmark Download
People's Republic of China Download
Cayman Islands Download
Bulgaria Download
Brazil Download
Belgium Download
Austria Download
Australia Download
Argentina Download
Canada Download