Wednesday, September 1, 2010

Flat Tax Countries and Jurisdictions September 2010

The table that appears below is a [corrected] current list of countries and jurisdictions (some not internationally recognized) that have adopted a flat tax as of September 1, 2010, with the current rates. It replaces an earlier posting that contained some incorrect numbers and dates. [HT: Thanks Charlie]

I have been unable to find the year of implementation for Nagorno Karabakh and Abkhazia.  I include Hungary based on the government's firm statement that a flat tax will begin on January 1, 2011.  Detailed information about the specific countries appears in previous posts, including an explanation of Paraguay's inclusion.

Flat Tax Jurisdictions
Jurisdiction Year of Implementation Personal Tax Rate Percent Corporate Tax Rate Percent
Jersey 1940 20 20
Hong Kong 1947 16 17.5
Guernsey 1960 20 0
Jamaica 1986 25 33.3
Tuvalu 1992 30 30
Estonia 1994 21 0
Lithuania 1994 15 15
Grenada 1994 30 30
Latvia 1995 26 15
Russia 2001 13 24
Serbia 2003 12 10
Iraq 2004 15 15
Slovakia 2004 19 19
Ukraine 2004 15 25
Georgia 2005 20 20
Romania 2005 16 16
Turkmenistan 2005 10 20
Trinidad & Tobago 2006 25 25
Kyrgyzstan 2006 10 10
Albania 2007 10 10
Macedonia 2007 10 10
Mongolia 2007 10 10,25
Montenegro 2007 9 9
Kazakhstan 2007 10 15
Pridnestrovie 2007 10 0
Mauritius 2007 15 15
Bulgaria 2008 10 10
Czech Republic 2008 15 19
Timor Leste 2008 10 10
FBiH 2009 10 10
Belarus 2009 12 24
Belize 2009 25 25
Nagorno Karabakh   5 5
Seychelles 2010 15 35
Paraguay 2010 10 10
Hungary 2011 16 10
Abkhazia   10 18

72 comments:

charlie said...

There are some wrong informations in this chart:
1. Iceland doesn't have flat tax anymore. And before the change to progressive taxation, they had rate of 37,2%. When they implemented flat tax, the tax rate was 35,7%. Jamaica at the moment doesn't have flat tax (http://flattaxes.blogspot.com/2010/01/january-2010-ups-and-downs-with-flat.html).
2. Serbia has witholding tax of 12 %. But they have 2 rates for personal income tax(10% and 15%) so they don't have a flat tax per se. The same is with Paraguay because they have 2% surtax.
2. Lithuania has from 2009 only 15% rate on income tax and Latvia has 26% from 2009. One more thing. According to my informations Lithuania enacted flat tax in 1994.
3. Georgia has now 20% rate on income tax (before that they have 12%, but in 2008 they abolish social security countribution and instead of that raised personal income tax. But they are planning to lower tax rate by 2013 to 15% (http://www.government.gov.ge/old/files/34_522_239771_GOVERNMENT_OF_GEORGIA_PROPOSES_FURTHER_TA.pdf).
4. Czech Republic has rate of 15% but in reality the real rate is 20,1% (1,34 * 15 %) because the social security contributions are taxed together with wages.
5. Mauritius enacted flat tax in 2007 (http://www.cato-at-liberty.org/mauritius-accelerates-move-to-flat-tax/).

charlie said...

One more thing. Albania has 10% corporate tax and Czech's corporate tax rate is 19%.
Still you missed to change Serbian personal income tax rate, which is 12%.

Alari said...

Dear Alvin,

Just to add that some sources also claim Bolivia (since 1986) and Tonga to have a flat tax.

Alari Paulus
U Essex

charlie said...

Updated informations:
1.The rate of corporate profits tax in Russia is currently 20% (reduced from 24% in 2008).
http://www.lowtax.net/lowtax/html/offon/russia/rustax.html

2. Tonga has indeed flat tax as Alari has mentioned already:
Taxation

Personal

Personal income tax is charged at a rate of 10%, but there is a number of incentives and exemptions.

Corporate

A standard corporation tax is levied at 30%. Several exemptions can be granted. Main indirect taxes comprise custom duties, port and serviced taxes, which bring 68% of tax revenue to the government.
http://www.carloscevola.com/tonga.php

Many Falson said...

The top 1% own 43% of America's wealth, the next 19% own 50% of America's wealth and the other 80% own SEVEN PERCENT of America's wealth. I think you may have forgotten to mention that in your little article.
Didn't forget to mention it, because it has nothing to do with who pays how much Federal income 2013 tax brackets.
2) The earners in the top income brackets are already taxed. The top 40% of income earnerspay more than anyone else does in taxes. The top 20% pay 65.3% and the top 10% pay 50% and the top 1% pay.

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FOR YOUR REQUIRED QUICK AFFORDABLE LOAN, EMAIL dawsonlewisloancompany@yahoo.comHello, I am Sandra Alice currently living in New jersey city, USA. I am a widow at the moment with two kids and i was stuck in a financial situation in June 2015 and i needed to refinance and pay my bills. I tried seeking loans from various loan firms both private and corporate but never with success, and most banks declined my credit. But as God would have it, I was introduced to a Man of God a private loan lender who gave me a loan of $105,000USD and today am a business owner and my kids are doing well at the moment, if you must contact any firm with reference to securing a loan without collateral , no credit check, no co signer with just 2% interest rate and better repayment plans and schedule, please contact Dawson lewis He doesn’t know that am doing this but am so happy now and i decided to let people know more about him and also i want God to bless him more.You can contact him through his email: (dawsonlewisloancompany@yahoo.com) Or TEL:+14105016847dawsonlewisloancompany@yahoo.com

Dr Purva Pius said...

Hello Everybody,
My name is Mrs Sharon Sim. I live in Singapore and i am a happy woman today? and i told my self that any lender that rescue my family from our poor situation, i will refer any person that is looking for loan to him, he gave me happiness to me and my family, i was in need of a loan of S$250,000.00 to start my life all over as i am a single mother with 3 kids I met this honest and GOD fearing man loan lender that help me with a loan of S$250,000.00 SG. Dollar, he is a GOD fearing man, if you are in need of loan and you will pay back the loan please contact him tell him that is Mrs Sharon, that refer you to him. contact Dr Purva Pius,via email:(urgentloan22@gmail.com) Thank you.

BORROWERS APPLICATION DETAILS


1. Name Of Applicant in Full:……..
2. Telephone Numbers:……….
3. Address and Location:…….
4. Amount in request………..
5. Repayment Period:………..
6. Purpose Of Loan………….
7. country…………………
8. phone…………………..
9. occupation………………
10.age/sex…………………
11.Monthly Income…………..
12.Email……………..

Regards.
Managements
Email Kindly Contact: urgentloan22@gmail.com

Bryan Fisher said...

Is there anyone out here whom is in search of a loan? worry no more as we offer all types of loans to everyone , our services are very fast and reliable..

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Business loans?
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Thanks,
Jamie Freeman
Freeman Loan Finance
www.freemanfinance.webs.com

Dr Purva Pius said...

Hello Everybody,
My name is Mrs Sharon Sim. I live in Singapore and i am a happy woman today? and i told my self that any lender that rescue my family from our poor situation, i will refer any person that is looking for loan to him, he gave me happiness to me and my family, i was in need of a loan of S$250,000.00 to start my life all over as i am a single mother with 3 kids I met this honest and GOD fearing man loan lender that help me with a loan of S$250,000.00 SG. Dollar, he is a GOD fearing man, if you are in need of loan and you will pay back the loan please contact him tell him that is Mrs Sharon, that refer you to him. contact Dr Purva Pius,via email:(urgentloan22@gmail.com) Thank you.

BORROWERS APPLICATION DETAILS


1. Name Of Applicant in Full:……..
2. Telephone Numbers:……….
3. Address and Location:…….
4. Amount in request………..
5. Repayment Period:………..
6. Purpose Of Loan………….
7. country…………………
8. phone…………………..
9. occupation………………
10.age/sex…………………
11.Monthly Income…………..
12.Email……………..

Regards.
Managements
Email Kindly Contact: urgentloan22@gmail.com

Donald Mark said...

Get the best celebration ever with our Blank ATM card and be a
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David Mark said...

To Whom it may concern!!!

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required to fill the info :
Name—-
Amount—-
Duration—-
Phone number—
Country—
Regards,
FROM: DAVID MIKE Loan Company
+19513561932.

JULIA NAVARO said...

Hello!

Do you seek funds to pay off credits and debts? Do you find yourself in a bit of trouble with unpaid bills and don’t know which way to go or where to turn? What about finding a reputable Debt Consolidation firm that can assist you in reducing monthly installment so that you will have affordable repayment options as well as room to breathe when it comes to the end of the month and bills need to get paid? Navaro Loan Company is the answer. Email (Navaroloancompany@yahoo.com)

We offer the following types of loans

*Debt Consolidation Loans
*Business Loans
*Personal Loans
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*E.T.C

Note: we do not ask for upfront fees, We give you loan with a low interest rate of 2% and loan duration of 1 to 40 years to pay back the loan (secure and unsecure). Do not keep your financial problems to yourself in order for you not to be debt master or financial stress up, which is why you must contact us quickly for a solution to your financial problems. It will be a great joy to us when you are financially stable. Email {Navaroloancompany@yahoo.com}


Note: We do not ask for upfront fees ones you qualify you get your loan.

Dr Purva Pius said...

Hello Everybody,
My name is Mrs Sharon Sim. I live in Singapore and i am a happy woman today? and i told my self that any lender that rescue my family from our poor situation, i will refer any person that is looking for loan to him, he gave me happiness to me and my family, i was in need of a loan of S$250,000.00 to start my life all over as i am a single mother with 3 kids I met this honest and GOD fearing man loan lender that help me with a loan of S$250,000.00 SG. Dollar, he is a GOD fearing man, if you are in need of loan and you will pay back the loan please contact him tell him that is Mrs Sharon, that refer you to him. contact Dr Purva Pius,via email:(urgentloan22@gmail.com) Thank you.

BORROWERS APPLICATION DETAILS


1. Name Of Applicant in Full:……..
2. Telephone Numbers:……….
3. Address and Location:…….
4. Amount in request………..
5. Repayment Period:………..
6. Purpose Of Loan………….
7. country…………………
8. phone…………………..
9. occupation………………
10.age/sex…………………
11.Monthly Income…………..
12.Email……………..

Regards.
Managements
Email Kindly Contact: urgentloan22@gmail.com

Eitan said...

Davidbenjaminltd@outlook.com is indeed the right place to get your blank ATM card. Much has been said about this company which i saw online about their reliability and certified services am reaffirming this because i have tested them too and they are trusted. I got my card 4 days ago and it took just 2 days for it to be delivered to me after i made all necessary payments. If you are tired of wasting your money an time on fake companies then davidbenjaminltd@outlook.com is the right place

Kirkman Lynner said...

My name is Mrs Michelle Mills. I live in Texas USA and i am a very happy woman today? I told my self that any Loan lender that could change my Life and that of my family, i will refer any person that is looking for loan to Them.They gave me and my family happiness, i was in need of a loan of $30,000.00 to start my life all over as a widowed with 4 kids I meant this honest and GOD fearing loan lending company online that helped me with a loan of $180,000.00 U.S. Dollar, They are indeed GOD fearing People, A reputable loan company.

I am very happy i got my loan from them last week. If you are in need of loan and you are 100% sure to pay back the loan please contact them and please tell them that Mrs Michelle Mills refer you to them. contact via E_mail: juliajohnson88@outlook.com

Mrs Michelle Mills

Testimony on how i got my loan

Mary Davies said...

Ever heard of the Blank ATM card capable of making cash withdrawal without being caught? I use to be a very poor lady, and life seems to be throwing up on me. So i was left with no choice than to extend my search, and i finally came across Shawbrook ATM Hackers. Though i had my doubts at first, because i have tried getting the card some time ago and i was ripped of my money. But i was left with no choice than to try again simply because i had a better understanding of the card from Shawbrook ATM Hackers. To my surprise, i got the blank card within a week. And with this card, i have been able to withdraw more than $100,000 already. I am using this medium to appreciate the good works of Shawbrook ATM Hackers, for giving the poor,hopeless and homeless a chance to keep on breathing, unlike those other fake hackers that keep on stealing from the poor only to make them more miserable. And to those of you out there having difficulties in life and have as well suffered from the hands of those fake hackers, here is another chance for you. Look no further but contact shawbrookblankatmhackers@outlook.com.

Madaline said...

Hey everyone! its a period to celebrate and if you don't have much financially you can forget your problems by purchasing a blank atm card from tristandaninton@outlook.com The email belongs to an affilate of an agency that has been able to help a plethora of people gain financial ground for next to nothing.I got mine in less than 4 days after purchase and i'm about to order for another. They are very transparent in their transactions and trustworthy. They even offer a guarantee if your purchase is at a certain amount once again the contact is tristandaninton@outlook.com

Dr Purva Pius said...

Hello Everybody,
My name is Mrs Sharon Sim. I live in Singapore and i am a happy woman today? and i told my self that any lender that rescue my family from our poor situation, i will refer any person that is looking for loan to him, he gave me happiness to me and my family, i was in need of a loan of S$250,000.00 to start my life all over as i am a single mother with 3 kids I met this honest and GOD fearing man loan lender that help me with a loan of S$250,000.00 SG. Dollar, he is a GOD fearing man, if you are in need of loan and you will pay back the loan please contact him tell him that is Mrs Sharon, that refer you to him. contact Dr Purva Pius,via email:(urgentloan22@gmail.com) Thank you.

Unknown said...

Greetings to You,

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Lima said...

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mico william said...

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Sandra Bradford said...

Hello Everyone.

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midst of fake lenders. i applied for the loan and got approved in few
hours after applying, if you are really in need of a loan like i use to
be kindly email bradfordloanserviceltd@gmail.com

desmond elliot said...

TESTIMONY ON HOW I BECAME INSTANT MILLIONAIRE WITH
THE USE OF BLANK ATM CARD

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email address:benardhacker@gmail.com
phone number: +447031996796

mico william said...

Get THE 2017 BLANK ATM Programmed Card and cash money directly in any ATM Machine around you. There is no risk of being caught, because the card has been programmed in such a way that it´s not traceable, it also has a technique that makes it impossible for the CCTV to detect you and you can only withdraw a total amount of $5,000.00 USD in a day. Now email us today at our E-mail address at: Atmcardcashmachine@gmail.com and get your card today and live that luxury life you every dream to live.

Kate Johnson said...

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urgent cash offer said...


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Renee Joan Rothell said...

Testimony of Restoration with the help of Martinez Lexie(Lexieloancompany@yahoo.com OR +18168926958)..

I have been in financial mess for the past months, I'm a single mum with kids to look after. My name is Renee Joan Rothell, and am from Ridley Park, Pennsylvania. A couple of weeks ago My friend visited me and along our discussion she told me about Mr Martinez Lexie of ( Lexieloancompany@yahoo.com ); that he can help me out of my financial situation, I never believed cause I have spend so much money on different loan lenders who did nothing other than running away with my money. She advised, I gave it a try because she and some of her colleagues were rescued too by this Godsent lender with loans to revive their dying businesses and paying off bills. so I mailed him and explain all about my financial situation and therefore took me through the loan process which was very brief and easy.. After that my loan application worth 78,000.00 USD was granted, all i did was to follow the processing and be cooperative and today I am a proud business owner sharing the testimony of God-sent Lender. You can as well reach him through the Company website: http://lexieloans.bravesites.com OR text: +18168926958


Unknown said...

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Unknown said...

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**Are you financially squeezed?
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**Do you seek finance to set up your own business?
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We offer the following types of loans

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We give you loan with a low interest rate of 2% and loan duration of 1 to 30 years to pay back the loan (secure and unsecured). Do not keep your financial problems to yourself in order for you not to be debt master or financial stress up, which is why you must contact us quickly for a solution to your financial problems. It will be a great joy to us when you are financially stable. Email (Adamfredloanfirm@yahoo.com) or Text or call us on +15017229938 OR +18144768385
Reply

Steve Wayne said...

Welcome To Steve Wayne Loan Company
(A Personalized Service for All Your Financial Needs)
We offers loan at a very low interest rate of 3%, we offer Personal loans, Debt Consolidation Loan, Venture Capital, Business Loan, Educational Loan, Home Loan, and Loan for any reason and urgent needs!. with a maximum duration of 30 years.
Have you been turned down by your bank? Do you have bad credit? Do you have unpaid bills?
Are you in debt? Do you need to set up a business? Worry no more as we are here to offer you a low interest loan. Our loan ranges from $5,000-USD (Five Thousand US dollars) to $50, 000,000.00. (Fifty Million US dollars). We also lend in USA DOLLARS EURO and POUNDS !!

If you are interested do not hesitate to contact us with information’s below by Email:
stevewayneloancompany440@gmail.com

1. Your Full names:_______
2. Contact address:_______
3. Country Of Residence:______
4. Loan Amount Required:________
5. Duration:_____
6. Gender:_____
7. Occupation:________
8. Monthly Income:_______
9. Date Of Birth:________
10.Telephone Number:__________

Mr Steve Wayne
Director Of Operation
Steve Wayne Loan Company
stevewayneloancompany440@gmail.com

perez said...

i am so happy today because i got a special card that pays 4000$ to me daily,
i was very poor before but i am rich now,
this card is given out by the World Help Organization,
if you want to be rich you need to get this card,
contact dupuymichael26@gmail.com if you need this card.


thanks

Carson Grant said...

DO YOU NEED A LOAN TO START A BEFITTING NEW YEAR!!!!!!

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Do you have a low credit score, and you will find it difficult to get loans
from local banks and other financial institutions? solution to your
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Email (carsongrantloanhome@gmail.com)

Our services include the following:

* Personal Loans
* Debt consolidation loans
* Possibility
* Business Loans
* Education Loans
* Mortgage
*Refinancing Loans
* Home Loans
*Secure Loans
*Unsecured Loans

We offer loans at 2% interest rate

We offer loans to people in need of financial assistant with a low interest
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NOTE: You are required to email us on:(carsongrantloanhome@gmail.com)