Country |
Tax
Rate (%) |
Basic Exemption, Euro |
Remarks |
| Australia | - |
||
| Austria | - |
||
| Belgium | - |
||
| Canada | - |
||
| Czech Republic | - |
||
| Denmark | - |
||
| Finland | 0.9
(€ +85) |
€ 185,000 |
Joint tax* |
| France | 0.55 - 1.8 |
€ 720,000 - € 15
million |
|
| Germany | - |
||
| Greece | - |
||
| Hungary | - |
||
| Iceland | 0.6 |
€ 53,100 |
|
| Iceland | - |
||
| Italy | - |
||
| Japan | - |
||
| Korea | - |
||
| Luxembourg | 0.5 |
€ 75,000/per
individual+ some items |
Joint tax* |
| Mexico | - |
|
|
| Netherlands | - |
Abolished in 2001 |
|
| New Zealand | - |
||
| Norway | 0.9 - 1.1 |
€ 14,465
- 18,080 |
Joint tax* |
| Poland | - |
||
| Portugal | - |
||
| Spain | 0.2 - 2.5 |
€ 167,129
- 10,695,300 |
Joint tax** |
| Sweden | 1.5 |
€ 165,300
- 220,400 |
Joint tax* |
| Switzerland*** | 0.05 0.3 |
€ 85,500
- 1,794,500 |
Joint tax* |
| Turkey | - |
||
| United Kingdom | - |
||
| United States | - |
Source: International
Bureau of Fiscal Documentation., Swedish Taxpayers Association (2003)
* Joint taxation: Married Spouses taxed jointly.
** Depending on what type of marriage.
***Zurich