Switzerland

CHF · tax year 202601 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

0.25%: Income compensation EO, employee share · EO — Beitrag Arbeitnehmende: employee share
0.7%: Invalidity insurance IV, employee share · IV — Beitrag Arbeitnehmende: employee share
1.1%: Unemployment insurance ALV, employee share · ALV — Beitrag Arbeitnehmende: employee share
4.35%: Old-age and survivors insurance AHV, employee · AHV — Beitrag vom massgebenden Lohn

The ordinance sets the total rate of 0.5%

The law sets the total rate of 1.4%

The law sets the total rate of 2.2%, borne half each by employer and employee

yearly salary cap: 148 200 CHF ≈ $179 738

Source: www.bsv.admin.ch/beitraege-im-ueberblick, www.fedlex.admin.ch/de, www.fedlex.admin.ch/de, www.fedlex.admin.ch/de, www.fedlex.admin.ch/de · checked 03.11.2026

Rates By Exchange Rate API

Withholding taxes

Dividends

Interest

Royalties —

Kazakhstan

KZT · tax year 202602 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

3%: Compulsory social health insurance contributions · Отчисления на обязательное социальное медицинское страхование
3.5%: Employer pension contributions · Обязательные пенсионные взносы работодателя
5%: Social contributions · Социальные отчисления
6%: Social tax · Социальный налог

monthly base at most: 7 MW = 595 000 KZT ≈ $1 312

monthly base at most: 50 MW = 4 250 000 KZT ≈ $9 373

monthly base at most: 40 MW = 3 400 000 KZT ≈ $7 498

Source: adilet.zan.kz/Z1500000405, adilet.zan.kz/K2300000224, adilet.zan.kz/K2500000214 · checked 01.11.2026

Rates By Exchange Rate API

→ 18.5% from 01.01.2027

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Uzbekistan

UZS · tax year 202603 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

—

Withholding taxes

Dividends

Interest

Royalties

Armenia

AMD · tax year 202604 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

—

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Mongolia

MNT · tax year 202605 / 12

Corporate income tax

VAT

Personal income tax

→ 0–20% from 01.01.2027

Employer contributions

0.5%: Industrial accident and occupational disease insurance contribution · Үйлдвэрлэлийн осол, мэргэжлээс шалтгаалсан өвчний даатгалын шимтгэл: lowest risk class
0.5%: Unemployment insurance contribution · Ажилгүйдлийн даатгалын шимтгэл
1%: Benefit insurance contribution · Тэтгэмжийн даатгалын шимтгэл
2%: Health insurance contribution, employer share · Эрүүл мэндийн даатгалын шимтгэл
8.5%: Pension insurance contribution · Тэтгэврийн даатгалын шимтгэл

monthly base at least: 1 ХХДХ

Source: legalinfo.mn/detail, emd.gov.mn/ebyRESlE3FYifbLnCd0t.pdf · checked 02.11.2026

→ 12.4% from 01.01.2027

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Indonesia

IDR · tax year 202606 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

0.24%: Work accident insurance contribution (JKK) · Iuran Jaminan Kecelakaan Kerja (JKK): very low risk class
0.3%: Death insurance contribution (JKM) · Iuran Jaminan Kematian (JKM)
2%: Pension insurance contribution (JP), employer share · Iuran Jaminan Pensiun (JP)
3.7%: Old-age savings contribution (JHT), employer share · Iuran Jaminan Hari Tua (JHT)
4%: National health insurance contribution (JKN), employer share · Iuran Jaminan Kesehatan (JKN)

monthly wage cap, 2015 base, indexed: 7 000 000 IDR ≈ $386

monthly wage cap: 12 000 000 IDR ≈ $661

Source: jdih.kemnaker.go.id/PP_NOMOR_44_TAHUN2015OK.PDF, jdih.kemnaker.go.id/PP_NOMOR_45_TAHUN2015.PDF, jdih.kemnaker.go.id/PP_NOMOR_46_TAHUN2015OK.PDF, jdih.kemenkeu.go.id/64TAHUN2020PERPRES.pdf · checked 01.11.2026

Rates By Exchange Rate API

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

UAE (DMCC)

AED · tax year 202607 / 12

Corporate income tax

VAT

Personal income tax

—

Employer contributions

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Hong Kong

HKD · tax year 2026/2708 / 12

Corporate income tax

VAT

—

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Dividends —

Interest —

Royalties

China

CNY · tax year 202609 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

0.2%: Work injury insurance · 工伤保险: Shanghai, risk class 1
5%: Housing provident fund, employer contribution · 住房公积金单位缴存: minimum
9%: Employee basic medical insurance (incl. maternity, local supplement), employer contribution · 职工基本医疗保险单位缴费 (含生育保险、地方附加): Shanghai
16%: Basic pension insurance, employer contribution · 城镇职工基本养老保险单位缴费

monthly base cap, 300% of average wage: 300 % средней зарплаты

Source: shanghai.chinatax.gov.cn/t479214.html, www.mee.gov.cn/t20260820_1164286.shtml, www.shanghai.gov.cn/8d71a6ae4f2035f213b41a359da317a9.pdf, fgk.chinatax.gov.cn/content.html · checked 01.11.2026

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

South Africa

ZAR · tax year 2026/2710 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Finland

EUR · tax year 202611 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Portugal

EUR · tax year 202612 / 12

Corporate income tax

last confirmed 19–28%

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Corporate taxes by country

Switzerland

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Kazakhstan

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Uzbekistan

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Armenia

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Mongolia

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Indonesia

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

UAE (DMCC)

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Hong Kong

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

China

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

South Africa

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Finland

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Portugal

Corporate income tax