China

CNY · tax year 202601 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

last confirmed 30.2%

Employer contributions

The rate could not be confirmed against the primary source automatically and is being checked by hand. Last confirmed value: 30.2%.

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

→ 21.2% from 01.03.2027

Employee contributions

→ 13% from 01.03.2027

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 ≈ $9 375

monthly base at most: 40 MW = 3 400 000 KZT ≈ $7 500

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

Employer contributions

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 ≈ $662

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

South Africa

ZAR · tax year 2026/2709 / 12

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Dividends

Interest

Royalties

Finland

EUR10 / 12

[ No data ]

Not collected yet

Portugal

EUR11 / 12

[ No data ]

Not collected yet

Switzerland

CHF12 / 12

[ No data ]

Not collected yet

Corporate taxes by country

China

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

South Africa

Corporate income tax

VAT

Personal income tax

Employer contributions

Employee contributions

Withholding taxes

Finland

Portugal

Switzerland

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