# All countries — tax & legal data

235 countries · rates in USD · base columns; each row links to the full country profile.

| Country | ISO | Currencies | Income tax | Corporate tax | Capital gains | Dividend | VAT | Exit tax | CRS | FATF blacklist | EU blacklist | Tax treaties |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| [Andorre](https://stateless.sx/fr/country/ad.md) | AD | EUR | — | — | — | — | — | — | yes | no | no | — |
| [Émirats arabes unis](https://stateless.sx/fr/country/ae.md) | AE | AED | 0% | 9% (P) | 0% | 0% | 5% | no | yes | no | no | 85 |
| [Afghanistan](https://stateless.sx/fr/country/af.md) | AF | AFN | — | — | — | — | — | — | no | no | no | — |
| [Antigua-et-Barbuda](https://stateless.sx/fr/country/ag.md) | AG | XCD | — | — | — | — | — | — | yes | no | no | — |
| [Anguilla](https://stateless.sx/fr/country/ai.md) | AI |  | — | — | — | — | — | — | yes | no | yes | — |
| [Albanie](https://stateless.sx/fr/country/al.md) | AL | ALL | 23% (P) | 15% (P) | 15% | 8% | 20% | no | yes | no | no | 37 |
| [Arménie](https://stateless.sx/fr/country/am.md) | AM | AMD | 20% | 18% | — | 5% | 20% | no | yes | no | no | — |
| [Angola](https://stateless.sx/fr/country/ao.md) | AO | AOA | 25% (P) | 25% | — | — | 14% | no | no | yes | no | — |
| [Argentine](https://stateless.sx/fr/country/ar.md) | AR | ARS | 35% (P) | 35% (P) | 35% | 7% | 21% | no | yes | no | no | 28 |
| [Samoa américaines](https://stateless.sx/fr/country/as.md) | AS |  | — | — | — | — | — | — | no | no | yes | — |
| [Autriche](https://stateless.sx/fr/country/at.md) | AT | EUR | 55% (P) | 23% | 27.5% | 27.5% | 20% | no | yes | no | no | 85 |
| [Australie](https://stateless.sx/fr/country/au.md) | AU | AUD | 45% (P) | 30% (P) | 45% | 45% | 10% | yes | yes | no | no | 35 |
| [Aruba](https://stateless.sx/fr/country/aw.md) | AW |  | — | — | — | — | — | — | yes | no | no | — |
| [Azerbaïdjan](https://stateless.sx/fr/country/az.md) | AZ | AZN | 14% (P) | 20% | 14% | 5% | 18% | no | yes | no | no | 39 |
| [Bosnie-Herzégovine](https://stateless.sx/fr/country/ba.md) | BA | BAM | 10% | 10% | — | — | 17% | no | no | no | no | — |
| [Barbade](https://stateless.sx/fr/country/bb.md) | BB | BBD | 28.5% (P) | 9% (P) | 0% | 15% | 17.5% | no | yes | no | no | 41 |
| [Bangladesh](https://stateless.sx/fr/country/bd.md) | BD | BDT | 30% (P) | 22.5% (P) | 15% | 30% | 15% | no | no | no | no | 34 |
| [Belgique](https://stateless.sx/fr/country/be.md) | BE | EUR | 50% (P) | 25% (P) | 50% | 30% | 21% | no | yes | no | no | 96 |
| [Burkina Faso](https://stateless.sx/fr/country/bf.md) | BF | XOF | — | — | — | — | — | — | no | no | no | — |
| [Bulgarie](https://stateless.sx/fr/country/bg.md) | BG |  | 10% | 10% | 10% | 5% | 20% | no | yes | yes | no | 47 |
| [Bahreïn](https://stateless.sx/fr/country/bh.md) | BH | BHD | 0% | 46% | 0% | 0% | 10% | no | yes | no | no | — |
| [Burundi](https://stateless.sx/fr/country/bi.md) | BI | BIF | — | — | — | — | — | — | no | no | no | — |
| [Bénin](https://stateless.sx/fr/country/bj.md) | BJ | XOF | — | — | — | — | — | — | no | no | no | — |
| [Saint-Barthélemy](https://stateless.sx/fr/country/bl.md) | BL |  | — | — | — | — | — | — | no | no | no | — |
| [Bermudes](https://stateless.sx/fr/country/bm.md) | BM |  | 0% | 15% | 0% | 0% | — | no | yes | no | no | — |
| [Brunei](https://stateless.sx/fr/country/bn.md) | BN | BND / SGD | 0% | 18.5% (P) | 0% | 0% | — | no | yes | no | no | — |
| [Bolivie](https://stateless.sx/fr/country/bo.md) | BO | BOB | 13% | 25% | 0% | 12.5% | 13% | no | no | yes | no | — |
| [Pays-Bas caribéens](https://stateless.sx/fr/country/bq.md) | BQ |  | — | — | — | — | — | — | no | no | no | — |
| [Brésil](https://stateless.sx/fr/country/br.md) | BR | BRL | 27.5% (P) | 25% (P) | 22.5% | 15% | 17% | no | yes | no | no | 42 |
| [Bahamas](https://stateless.sx/fr/country/bs.md) | BS | BSD / USD | 0% | 15% (P) | 0% | 0% | 10% | no | yes | no | no | — |
| [Bhoutan](https://stateless.sx/fr/country/bt.md) | BT | BTN / INR | — | — | — | — | — | — | no | no | no | — |
| [Botswana](https://stateless.sx/fr/country/bw.md) | BW | BWP | 25% (P) | 22% | 25% | 10% | 14% | no | no | no | no | 22 |
| [Biélorussie](https://stateless.sx/fr/country/by.md) | BY | BYN | — | — | — | — | — | — | no | no | no | — |
| [Belize](https://stateless.sx/fr/country/bz.md) | BZ | BZD | — | — | — | — | — | — | yes | no | no | — |
| [Canada](https://stateless.sx/fr/country/ca.md) | CA | CAD | 29% (P) | 15% (P) | 29% | 29% | 5% | yes | yes | no | no | 91 |
| [Congo-Kinshasa](https://stateless.sx/fr/country/cd.md) | CD | CDF | — | — | — | — | — | — | no | yes | no | — |
| [République centrafricaine](https://stateless.sx/fr/country/cf.md) | CF | XAF | — | — | — | — | — | — | no | no | no | — |
| [Congo-Brazzaville](https://stateless.sx/fr/country/cg.md) | CG | XAF | 40% (P) | 30% | 40% | 40% | 18.9% | no | no | no | no | — |
| [Suisse](https://stateless.sx/fr/country/ch.md) | CH | CHF | 11.5% (P) | 20.5% (P) | 0% | 11.5% | 8.1% | no | yes | no | no | 112 |
| [Côte d’Ivoire](https://stateless.sx/fr/country/ci.md) | CI | XOF | 32% (P) | 25% (P) | 17% | — | 18% | no | no | yes | no | — |
| [Îles Cook](https://stateless.sx/fr/country/ck.md) | CK |  | — | — | — | — | — | — | yes | no | no | — |
| [Chili](https://stateless.sx/fr/country/cl.md) | CL | CLP | 35.5% (P) | 27% (P) | 0% | 35.5% | 19% | no | yes | no | no | 37 |
| [Cameroun](https://stateless.sx/fr/country/cm.md) | CM | XAF | 38.5% (P) | 33% (P) | 16.5% | 16.5% | 19.25% | no | yes | yes | no | — |
| [Chine](https://stateless.sx/fr/country/cn.md) | CN | CNY | 45% (P) | 25% (P) | 20% | 20% | 13% | no | yes | no | no | 69 |
| [Colombie](https://stateless.sx/fr/country/co.md) | CO | COP | 39% (P) | 35% (P) | 15% | 39% | 19% | no | yes | no | no | 21 |
| [Costa Rica](https://stateless.sx/fr/country/cr.md) | CR | CRC | 25% (P) | 20% (P) | 15% | 15% | 13% | no | yes | no | no | 5 |
| [Cuba](https://stateless.sx/fr/country/cu.md) | CU | CUC / CUP | — | — | — | — | — | — | no | no | no | — |
| [Cap-Vert](https://stateless.sx/fr/country/cv.md) | CV | CVE | 27.5% (P) | 20% | 1% | 10% | 15% | no | no | no | no | — |
| [Curaçao](https://stateless.sx/fr/country/cw.md) | CW |  | — | — | — | — | — | — | yes | no | no | — |
| [Chypre](https://stateless.sx/fr/country/cy.md) | CY | EUR | 35% (P) | 15% | 20% | 17% | 19% | no | yes | no | no | 48 |
| [Tchéquie](https://stateless.sx/fr/country/cz.md) | CZ | CZK | 23% (P) | 21% | 23% | 23% | 21% | no | yes | no | no | 81 |
| [Allemagne](https://stateless.sx/fr/country/de.md) | DE | EUR | 45% (P) | 15% (P) | 25% | 25% | 19% | yes | yes | no | no | 97 |
| [Djibouti](https://stateless.sx/fr/country/dj.md) | DJ | DJF | — | — | — | — | — | — | no | no | no | — |
| [Danemark](https://stateless.sx/fr/country/dk.md) | DK | DKK | 32.01% (P) | 22% | 42% | 42% | 25% | yes | yes | no | no | 68 |
| [Dominique](https://stateless.sx/fr/country/dm.md) | DM | XCD | — | — | — | — | — | — | yes | no | no | — |
| [République dominicaine](https://stateless.sx/fr/country/do.md) | DO | DOP | 25% (P) | 27% | 25% | 10% | 18% | no | no | no | no | — |
| [Algérie](https://stateless.sx/fr/country/dz.md) | DZ | DZD | 35% (P) | 26% (P) | 15% | 15% | 19% | no | no | yes | no | — |
| [Équateur](https://stateless.sx/fr/country/ec.md) | EC | USD | 37% (P) | 25% (P) | 37% | 37% | 15% | no | yes | no | no | 22 |
| [Estonie](https://stateless.sx/fr/country/ee.md) | EE | EUR | 22% | 0% | 22% | 22% | 24% | no | yes | no | no | — |
| [Égypte](https://stateless.sx/fr/country/eg.md) | EG | EGP | 27.5% (P) | 22.5% | 27.5% | 5% | 14% | no | no | no | no | 49 |
| [Érythrée](https://stateless.sx/fr/country/er.md) | ER | ERN | — | — | — | — | — | — | no | no | no | — |
| [Espagne](https://stateless.sx/fr/country/es.md) | ES | EUR | 47% (P) | 25% | 30% | 30% | 21% | yes | yes | no | no | 93 |
| [Éthiopie](https://stateless.sx/fr/country/et.md) | ET | ETB | 35% (P) | 30% | 15% | 15% | 15% | no | no | no | no | — |
| [Finlande](https://stateless.sx/fr/country/fi.md) | FI | EUR | 37.5% (P) | 20% | 34% | 34% | 25.5% | no | yes | no | no | 75 |
| [Fidji](https://stateless.sx/fr/country/fj.md) | FJ | FJD | — | — | — | — | — | — | no | no | no | — |
| [Îles Malouines](https://stateless.sx/fr/country/fk.md) | FK |  | — | — | — | — | — | — | no | no | no | — |
| [Micronésie](https://stateless.sx/fr/country/fm.md) | FM | USD | — | — | — | — | — | — | no | no | no | — |
| [Îles Féroé](https://stateless.sx/fr/country/fo.md) | FO |  | — | — | — | — | — | — | no | no | no | — |
| [France](https://stateless.sx/fr/country/fr.md) | FR | EUR | 45% (P) | 25% (P) | 45% | 30% | 20% | yes | yes | no | no | 122 |
| [Gabon](https://stateless.sx/fr/country/ga.md) | GA | XAF | 35% (P) | 30% (P) | 20% | 20% | 18% | no | no | no | no | — |
| [Royaume-Uni](https://stateless.sx/fr/country/gb.md) | GB | GBP | 45% (P) | 25% (P) | 24% | 39.35% | 20% | yes | yes | no | no | 134 |
| [Grenade](https://stateless.sx/fr/country/gd.md) | GD | XCD | — | — | — | — | — | — | yes | no | no | — |
| [Géorgie](https://stateless.sx/fr/country/ge.md) | GE | GEL | 20% | 0% | 5% | 20% | 18% | no | yes | no | no | 35 |
| [Guyane française](https://stateless.sx/fr/country/gf.md) | GF |  | — | — | — | — | — | — | no | no | no | — |
| [Guernesey](https://stateless.sx/fr/country/gg.md) | GG |  | 20% | 20% (P) | — | — | — | — | yes | no | no | — |
| [Ghana](https://stateless.sx/fr/country/gh.md) | GH | GHS | 35% (P) | 25% (P) | 25% | 8% | 15% | no | yes | no | no | 32 |
| [Gibraltar](https://stateless.sx/fr/country/gi.md) | GI |  | 39% (P) | 15% (P) | 0% | 39% | — | no | no | no | no | 1 |
| [Groenland](https://stateless.sx/fr/country/gl.md) | GL |  | 44% (P) | 25% | 42% | 44% | — | no | yes | no | no | — |
| [Gambie](https://stateless.sx/fr/country/gm.md) | GM | GMD | — | — | — | — | — | — | no | no | no | — |
| [Guinée](https://stateless.sx/fr/country/gn.md) | GN | GNF | — | — | — | — | — | — | no | no | no | — |
| [Guadeloupe](https://stateless.sx/fr/country/gp.md) | GP |  | — | — | — | — | — | — | no | no | no | — |
| [Guinée équatoriale](https://stateless.sx/fr/country/gq.md) | GQ | XAF | 25% (P) | 25% | 25% | 25% | 15% | no | no | no | no | — |
| [Grèce](https://stateless.sx/fr/country/gr.md) | GR | EUR | 44% (P) | 22% | 15% | 5% | 24% | no | no | no | no | 44 |
| [Guatemala](https://stateless.sx/fr/country/gt.md) | GT | GTQ | 7% (P) | 7% (P) | 10% | 5% | 12% | no | no | no | no | 1 |
| [Guam](https://stateless.sx/fr/country/gu.md) | GU |  | — | — | — | — | — | — | no | no | yes | — |
| [Guinée-Bissau](https://stateless.sx/fr/country/gw.md) | GW | XOF | — | — | — | — | — | — | no | no | no | — |
| [Guyana](https://stateless.sx/fr/country/gy.md) | GY | GYD | 35% (P) | 45% (P) | 20% | 35% | 14% | no | no | no | no | — |
| [R.A.S. chinoise de Hong Kong](https://stateless.sx/fr/country/hk.md) | HK |  | 17% (P) | 16.5% (P) | 0% | 0% | — | no | yes | no | no | 41 |
| [Honduras](https://stateless.sx/fr/country/hn.md) | HN | HNL | 25% (P) | 25% | 10% | 10% | 15% | no | no | no | no | — |
| [Croatie](https://stateless.sx/fr/country/hr.md) | HR | EUR | 25% (P) | 18% (P) | 12% | 12% | 25% | no | yes | no | no | 57 |
| [Haïti](https://stateless.sx/fr/country/ht.md) | HT | HTG | — | — | — | — | — | — | no | yes | no | — |
| [Hongrie](https://stateless.sx/fr/country/hu.md) | HU | HUF | 15% | 9% | 15% | 15% | 27% | no | yes | no | no | 67 |
| [Indonésie](https://stateless.sx/fr/country/id.md) | ID | IDR | 35% (P) | 22% | 35% | 10% | 11% | no | yes | no | no | 40 |
| [Irlande](https://stateless.sx/fr/country/ie.md) | IE | EUR | 40% (P) | 12.5% (P) | 33% | 25% | 23% | no | yes | no | no | 68 |
| [Israël](https://stateless.sx/fr/country/il.md) | IL | ILS | 50% (P) | 23% | 50% | 25% | 18% | yes | yes | no | no | 57 |
| [Île de Man](https://stateless.sx/fr/country/im.md) | IM |  | 21% (P) | 20% (P) | 0% | 21% | 20% | no | yes | no | no | 4 |
| [Inde](https://stateless.sx/fr/country/in.md) | IN | INR | 30% (P) | 25% (P) | 12.5% | 10% | — | no | yes | no | no | 46 |
| [Irak](https://stateless.sx/fr/country/iq.md) | IQ | IQD | 15% (P) | 15% | 15% | 15% | — | no | no | no | no | 12 |
| [Iran](https://stateless.sx/fr/country/ir.md) | IR | IRR | — | — | — | — | — | — | no | yes | no | — |
| [Islande](https://stateless.sx/fr/country/is.md) | IS | ISK | 31.35% (P) | 20% (P) | 22% | 22% | 24% | no | yes | no | no | 49 |
| [Italie](https://stateless.sx/fr/country/it.md) | IT | EUR | 43% (P) | 24% | 26% | 26% | 22% | no | yes | no | no | 87 |
| [Jersey](https://stateless.sx/fr/country/je.md) | JE |  | 20% | 20% (P) | 0% | 20% | 5% | no | yes | no | no | — |
| [Jamaïque](https://stateless.sx/fr/country/jm.md) | JM | JMD | 30% (P) | 33% (P) | 0% | 15% | 15% | no | yes | no | no | 23 |
| [Jordanie](https://stateless.sx/fr/country/jo.md) | JO | JOD | 30% (P) | 35% (P) | 0% | 0% | 16% | no | no | no | no | 18 |
| [Japon](https://stateless.sx/fr/country/jp.md) | JP | JPY | 45% (P) | 19% (P) | 20.32% | 45% | 10% | no | yes | no | no | 77 |
| [Kenya](https://stateless.sx/fr/country/ke.md) | KE | KES | 35% (P) | 30% | — | 35% | 16% | no | no | yes | no | 27 |
| [Kirghizstan](https://stateless.sx/fr/country/kg.md) | KG | KGS | — | — | — | — | — | — | no | no | no | — |
| [Cambodge](https://stateless.sx/fr/country/kh.md) | KH | KHR / USD | 20% (P) | 20% (P) | — | — | 10% | no | no | no | no | 1 |
| [Kiribati](https://stateless.sx/fr/country/ki.md) | KI | AUD / KID | — | — | — | — | — | — | no | no | no | — |
| [Comores](https://stateless.sx/fr/country/km.md) | KM | KMF | — | — | — | — | — | — | no | no | no | — |
| [Saint-Christophe-et-Niévès](https://stateless.sx/fr/country/kn.md) | KN | XCD | — | — | — | — | — | — | yes | no | no | — |
| [Corée du Nord](https://stateless.sx/fr/country/kp.md) | KP | KPW | — | — | — | — | — | — | no | yes | no | — |
| [Corée du Sud](https://stateless.sx/fr/country/kr.md) | KR | KRW | 45% (P) | 25% (P) | 45% | 45% | 10% | yes | yes | no | no | 88 |
| [Koweït](https://stateless.sx/fr/country/kw.md) | KW | KWD | 0% | 15% | 0% | 0% | — | no | yes | yes | no | — |
| [Îles Caïmans](https://stateless.sx/fr/country/ky.md) | KY |  | 0% | 0% | 0% | 0% | — | no | yes | no | no | — |
| [Kazakhstan](https://stateless.sx/fr/country/kz.md) | KZ | KZT | 15% (P) | 20% | 15% | 15% | 16% | no | yes | no | no | 40 |
| [Laos](https://stateless.sx/fr/country/la.md) | LA | LAK | 25% (P) | 20% (P) | 2% | 10% | 10% | no | no | yes | no | 12 |
| [Liban](https://stateless.sx/fr/country/lb.md) | LB | LBP | 25% (P) | 17% | 15% | 10% | 11% | no | yes | yes | no | 15 |
| [Sainte-Lucie](https://stateless.sx/fr/country/lc.md) | LC | XCD | 30% (P) | 30% | 0% | 0% | 12.5% | no | yes | no | no | — |
| [Liechtenstein](https://stateless.sx/fr/country/li.md) | LI | CHF | 8% (P) | 12.5% | 8% | 8% | 8.1% | no | yes | no | no | — |
| [Sri Lanka](https://stateless.sx/fr/country/lk.md) | LK | LKR | — | — | — | — | — | — | no | no | no | — |
| [Liberia](https://stateless.sx/fr/country/lr.md) | LR | LRD | 25% (P) | 25% | 25% | 15% | 12% | no | yes | no | no | — |
| [Lesotho](https://stateless.sx/fr/country/ls.md) | LS | LSL / ZAR | — | — | — | — | — | — | no | no | no | — |
| [Lituanie](https://stateless.sx/fr/country/lt.md) | LT | EUR | 32% (P) | 17% (P) | 20% | 15% | 21% | no | yes | no | no | 56 |
| [Luxembourg](https://stateless.sx/fr/country/lu.md) | LU | EUR | 42% (P) | 16% (P) | 0% | 42% | 17% | no | yes | no | no | 90 |
| [Lettonie](https://stateless.sx/fr/country/lv.md) | LV | EUR | 33% (P) | 0% | 28.5% | 28.5% | 21% | no | yes | no | no | 60 |
| [Libye](https://stateless.sx/fr/country/ly.md) | LY | LYD | 10% (P) | 20% | — | 10% | — | no | no | no | no | — |
| [Maroc](https://stateless.sx/fr/country/ma.md) | MA | MAD | 37% (P) | 35% (P) | 20% | 12.5% | 20% | no | yes | no | no | 64 |
| [Monaco](https://stateless.sx/fr/country/mc.md) | MC | EUR | — | — | — | — | — | — | yes | yes | no | — |
| [Moldavie](https://stateless.sx/fr/country/md.md) | MD | MDL | 12% (P) | 12% | 12% | 6% | 20% | no | yes | no | no | 44 |
| [Monténégro](https://stateless.sx/fr/country/me.md) | ME | EUR | 15% (P) | 15% (P) | 15% | 15% | 21% | no | yes | no | no | 49 |
| [Saint-Martin](https://stateless.sx/fr/country/mf.md) | MF |  | — | — | — | — | — | — | no | no | no | — |
| [Madagascar](https://stateless.sx/fr/country/mg.md) | MG | MGA | 20% (P) | 20% (P) | 20% | 10% | 20% | no | no | no | no | — |
| [Îles Marshall](https://stateless.sx/fr/country/mh.md) | MH | USD | — | — | — | — | — | — | yes | no | no | — |
| [Macédoine du Nord](https://stateless.sx/fr/country/mk.md) | MK | MKD | 10% (P) | 10% | 10% | 10% | 18% | no | no | no | no | — |
| [Mali](https://stateless.sx/fr/country/ml.md) | ML | XOF | — | — | — | — | — | — | no | no | no | — |
| [Myanmar (Birmanie)](https://stateless.sx/fr/country/mm.md) | MM | MMK | 25% (P) | 22% (P) | 10% | 0% | — | no | no | yes | no | — |
| [Mongolie](https://stateless.sx/fr/country/mn.md) | MN | MNT | 20% (P) | 25% (P) | 10% | 10% | 10% | no | yes | no | no | — |
| [R.A.S. chinoise de Macao](https://stateless.sx/fr/country/mo.md) | MO |  | 12% (P) | 12% (P) | 0% | 12% | — | no | no | no | no | — |
| [Îles Mariannes du Nord](https://stateless.sx/fr/country/mp.md) | MP |  | — | — | — | — | — | — | no | no | no | — |
| [Martinique](https://stateless.sx/fr/country/mq.md) | MQ |  | — | — | — | — | — | — | no | no | no | — |
| [Mauritanie](https://stateless.sx/fr/country/mr.md) | MR | MRU | 40% (P) | 25% (P) | — | 10% | 16% | no | no | no | no | — |
| [Montserrat](https://stateless.sx/fr/country/ms.md) | MS |  | — | — | — | — | — | — | yes | no | no | — |
| [Malte](https://stateless.sx/fr/country/mt.md) | MT | EUR | 35% (P) | 35% | 35% | 35% | 18% | no | yes | no | no | 70 |
| [Maurice](https://stateless.sx/fr/country/mu.md) | MU | MUR | 20% (P) | 15% (P) | 0% | 20% | 15% | no | yes | no | no | 33 |
| [Maldives](https://stateless.sx/fr/country/mv.md) | MV | MVR | — | — | — | — | — | — | yes | no | no | — |
| [Malawi](https://stateless.sx/fr/country/mw.md) | MW | MWK | — | — | — | — | — | — | no | no | no | — |
| [Mexique](https://stateless.sx/fr/country/mx.md) | MX | MXN | 35% (P) | 30% | 30% | 10% | 16% | no | yes | no | no | 54 |
| [Malaisie](https://stateless.sx/fr/country/my.md) | MY | MYR | 30% (P) | 24% (P) | 0% | 2% | 8% | no | yes | no | no | 61 |
| [Mozambique](https://stateless.sx/fr/country/mz.md) | MZ | MZN | 32% (P) | 32% | 32% | 20% | 16% | no | no | no | no | — |
| [Namibie](https://stateless.sx/fr/country/na.md) | NA | NAD / ZAR | 37% (P) | 31% | 0% | 0% | 15% | no | no | yes | no | — |
| [Nouvelle-Calédonie](https://stateless.sx/fr/country/nc.md) | NC |  | 40% (P) | 35% (P) | 20% | 20% | 11% | no | yes | no | no | — |
| [Niger](https://stateless.sx/fr/country/ne.md) | NE | XOF | — | — | — | — | — | — | no | no | no | — |
| [Nigeria](https://stateless.sx/fr/country/ng.md) | NG | NGN | 25% (P) | 30% (P) | 25% | 25% | 7.5% | no | yes | no | no | 35 |
| [Nicaragua](https://stateless.sx/fr/country/ni.md) | NI | NIO | 30% (P) | 30% (P) | 30% | 30% | 15% | no | no | no | no | — |
| [Pays-Bas](https://stateless.sx/fr/country/nl.md) | NL | EUR | 49.5% (P) | 25.8% (P) | 31% | 15% | 21% | no | yes | no | no | 100 |
| [Norvège](https://stateless.sx/fr/country/no.md) | NO | NOK | 17.8% (P) | 22% | 22% | 37.84% | 25% | yes | yes | no | no | 76 |
| [Népal](https://stateless.sx/fr/country/np.md) | NP | NPR | — | — | — | — | — | — | no | yes | no | — |
| [Nauru](https://stateless.sx/fr/country/nr.md) | NR | AUD | — | — | — | — | — | — | yes | no | no | — |
| [Niue](https://stateless.sx/fr/country/nu.md) | NU |  | — | — | — | — | — | — | yes | no | no | — |
| [Nouvelle-Zélande](https://stateless.sx/fr/country/nz.md) | NZ | NZD | 39% (P) | 28% | 39% | 39% | 15% | no | yes | no | no | 24 |
| [Oman](https://stateless.sx/fr/country/om.md) | OM | OMR | 5% (P) | 3% (P) | 5% | 5% | 5% | no | yes | no | no | 36 |
| [Panama](https://stateless.sx/fr/country/pa.md) | PA | PAB / USD | 25% (P) | 25% | 10% | 10% | 7% | no | yes | no | yes | 18 |
| [Pérou](https://stateless.sx/fr/country/pe.md) | PE | PEN | 30% (P) | 29.5% | 5% | 5% | 18% | no | yes | no | no | 12 |
| [Polynésie française](https://stateless.sx/fr/country/pf.md) | PF |  | — | — | — | — | — | — | no | no | no | — |
| [Papouasie-Nouvelle-Guinée](https://stateless.sx/fr/country/pg.md) | PG | PGK | 42% (P) | 35% (P) | 0% | 15% | 10% | no | yes | yes | no | 3 |
| [Philippines](https://stateless.sx/fr/country/ph.md) | PH | PHP | 35% (P) | 25% (P) | 35% | 10% | 12% | no | no | no | no | 42 |
| [Pakistan](https://stateless.sx/fr/country/pk.md) | PK | PKR | 35% (P) | 10% (P) | 35% | 15% | 18% | no | yes | no | no | — |
| [Pologne](https://stateless.sx/fr/country/pl.md) | PL | PLN | 32% (P) | 19% (P) | 19% | 19% | 23% | yes | yes | no | no | 66 |
| [Saint-Pierre-et-Miquelon](https://stateless.sx/fr/country/pm.md) | PM |  | — | — | — | — | — | — | no | no | no | — |
| [Porto Rico](https://stateless.sx/fr/country/pr.md) | PR |  | 33% (P) | 37.5% (P) | 15% | 15% | 11.5% | no | no | no | no | — |
| [Portugal](https://stateless.sx/fr/country/pt.md) | PT | EUR | 48% (P) | 19% (P) | 28% | 28% | 23% | yes | yes | no | no | 63 |
| [Palaos](https://stateless.sx/fr/country/pw.md) | PW | USD | — | — | — | — | — | — | no | no | yes | — |
| [Paraguay](https://stateless.sx/fr/country/py.md) | PY | PYG | 10% (P) | 10% | 8% | 8% | 10% | no | no | no | no | 6 |
| [Qatar](https://stateless.sx/fr/country/qa.md) | QA | QAR | 0% | 10% | 0% | 0% | 0% | no | yes | no | no | 60 |
| [La Réunion](https://stateless.sx/fr/country/re.md) | RE |  | — | — | — | — | — | — | no | no | no | — |
| [Roumanie](https://stateless.sx/fr/country/ro.md) | RO | RON | 10% | 16% (P) | 10% | 10% | 21% | no | no | no | no | 53 |
| [Serbie](https://stateless.sx/fr/country/rs.md) | RS | RSD | 10% | 15% | 15% | 15% | 20% | no | no | no | no | 61 |
| [Russie](https://stateless.sx/fr/country/ru.md) | RU | RUB | — | — | — | — | — | — | yes | no | yes | — |
| [Rwanda](https://stateless.sx/fr/country/rw.md) | RW | RWF | 30% (P) | 28% | 10% | 15% | 18% | no | yes | no | no | — |
| [Arabie saoudite](https://stateless.sx/fr/country/sa.md) | SA | SAR | 0% | 20% | 0% | 0% | 15% | no | yes | no | no | 40 |
| [Îles Salomon](https://stateless.sx/fr/country/sb.md) | SB | SBD | — | — | — | — | — | — | no | no | no | — |
| [Seychelles](https://stateless.sx/fr/country/sc.md) | SC | SCR | — | — | — | — | — | — | yes | no | no | — |
| [Soudan](https://stateless.sx/fr/country/sd.md) | SD | SDG | — | — | — | — | — | — | no | no | no | — |
| [Suède](https://stateless.sx/fr/country/se.md) | SE | SEK | 52% (P) | 20.6% | 30% | 30% | 25% | yes | yes | no | no | 80 |
| [Singapour](https://stateless.sx/fr/country/sg.md) | SG | SGD | 24% (P) | 17% (P) | 0% | 0% | 9% | yes | yes | no | no | 67 |
| [Sainte-Hélène](https://stateless.sx/fr/country/sh.md) | SH |  | — | — | — | — | — | — | no | no | no | — |
| [Slovénie](https://stateless.sx/fr/country/si.md) | SI | EUR | 50% (P) | 22% | 25% | 25% | 22% | no | yes | no | no | 53 |
| [Slovaquie](https://stateless.sx/fr/country/sk.md) | SK | EUR | 35% (P) | 24% (P) | 19% | 7% | 23% | no | yes | no | no | 61 |
| [Sierra Leone](https://stateless.sx/fr/country/sl.md) | SL | SLE | — | — | — | — | — | — | no | no | no | — |
| [Saint-Marin](https://stateless.sx/fr/country/sm.md) | SM | EUR | — | — | — | — | — | — | yes | no | no | — |
| [Sénégal](https://stateless.sx/fr/country/sn.md) | SN | XOF | 43% (P) | 30% | 43% | 10% | 18% | no | no | no | no | 30 |
| [Somalie](https://stateless.sx/fr/country/so.md) | SO | SOS | — | — | — | — | — | — | no | no | no | — |
| [Suriname](https://stateless.sx/fr/country/sr.md) | SR | SRD | — | — | — | — | — | — | no | no | no | — |
| [Soudan du Sud](https://stateless.sx/fr/country/ss.md) | SS | SSP | — | — | — | — | — | — | no | yes | no | — |
| [Sao Tomé-et-Principe](https://stateless.sx/fr/country/st.md) | ST | STN | — | — | — | — | — | — | no | no | no | — |
| [Salvador](https://stateless.sx/fr/country/sv.md) | SV | USD | 30% (P) | 30% (P) | 10% | 10% | 13% | no | no | no | no | 1 |
| [Saint-Martin (partie néerlandaise)](https://stateless.sx/fr/country/sx.md) | SX |  | — | — | — | — | — | — | yes | no | no | — |
| [Syrie](https://stateless.sx/fr/country/sy.md) | SY | SYP | — | — | — | — | — | — | no | yes | no | — |
| [Eswatini](https://stateless.sx/fr/country/sz.md) | SZ | SZL / ZAR | 33% (P) | 25% | 0% | 10% | 15% | no | no | no | no | — |
| [Tristan da Cunha](https://stateless.sx/fr/country/ta.md) | TA |  | — | — | — | — | — | — | — | — | — | — |
| [Îles Turques-et-Caïques](https://stateless.sx/fr/country/tc.md) | TC |  | — | — | — | — | — | — | yes | no | yes | — |
| [Tchad](https://stateless.sx/fr/country/td.md) | TD | XAF | 30% (P) | 35% | 20% | — | 18% | no | no | no | no | — |
| [Togo](https://stateless.sx/fr/country/tg.md) | TG | XOF | — | — | — | — | — | — | no | no | no | — |
| [Thaïlande](https://stateless.sx/fr/country/th.md) | TH | THB | 35% (P) | 20% (P) | 35% | 10% | 7% | no | yes | no | no | 63 |
| [Tadjikistan](https://stateless.sx/fr/country/tj.md) | TJ | TJS | — | — | — | — | — | — | no | no | no | — |
| [Timor oriental](https://stateless.sx/fr/country/tl.md) | TL | USD | 10% (P) | 10% | 10% | 0% | 0% | no | no | no | no | 1 |
| [Turkménistan](https://stateless.sx/fr/country/tm.md) | TM | TMT | — | — | — | — | — | — | no | no | no | — |
| [Tunisie](https://stateless.sx/fr/country/tn.md) | TN | TND | 40% (P) | 20% | 15% | 10% | 19% | no | no | no | no | — |
| [Tonga](https://stateless.sx/fr/country/to.md) | TO | TOP | — | — | — | — | — | — | no | no | no | — |
| [Turquie](https://stateless.sx/fr/country/tr.md) | TR | TRY | 40% (P) | 25% | 40% | 40% | 20% | no | yes | no | no | 82 |
| [Trinité-et-Tobago](https://stateless.sx/fr/country/tt.md) | TT | TTD | 30% (P) | 30% | 30% | 0% | 12.5% | no | yes | no | no | 23 |
| [Tuvalu](https://stateless.sx/fr/country/tv.md) | TV | AUD / TVD | — | — | — | — | — | — | no | no | no | — |
| [Taïwan](https://stateless.sx/fr/country/tw.md) | TW |  | 40% (P) | 20% (P) | 40% | 40% | 5% | no | no | no | no | 23 |
| [Tanzanie](https://stateless.sx/fr/country/tz.md) | TZ | TZS | 30% (P) | 30% | 10% | 10% | 18% | no | no | no | no | 8 |
| [Ukraine](https://stateless.sx/fr/country/ua.md) | UA | UAH | 18% | 18% | 18% | 18% | 20% | no | yes | no | no | 63 |
| [Ouganda](https://stateless.sx/fr/country/ug.md) | UG | UGX | 40% (P) | 30% | 30% | 15% | 18% | no | yes | no | no | — |
| [États-Unis](https://stateless.sx/fr/country/us.md) | US | USD | 37% (P) | 21% | 20% | 20% | — | yes | no | no | no | 71 |
| [Uruguay](https://stateless.sx/fr/country/uy.md) | UY | UYU | 36% (P) | 25% | 12% | 7% | 22% | no | yes | no | no | 23 |
| [Ouzbékistan](https://stateless.sx/fr/country/uz.md) | UZ | UZS | 12% | 15% | 12% | 5% | 12% | no | no | no | no | 30 |
| [État de la Cité du Vatican](https://stateless.sx/fr/country/va.md) | VA | EUR | — | — | — | — | — | — | no | no | no | — |
| [Saint-Vincent-et-les Grenadines](https://stateless.sx/fr/country/vc.md) | VC | XCD | — | — | — | — | — | — | yes | no | no | — |
| [Venezuela](https://stateless.sx/fr/country/ve.md) | VE | VES | 34% (P) | 34% (P) | 34% | 34% | 16% | no | no | yes | no | 33 |
| [Îles Vierges britanniques](https://stateless.sx/fr/country/vg.md) | VG |  | — | — | — | — | — | — | yes | yes | no | — |
| [Îles Vierges des États-Unis](https://stateless.sx/fr/country/vi.md) | VI |  | — | — | — | — | — | — | no | no | yes | — |
| [Viêt Nam](https://stateless.sx/fr/country/vn.md) | VN | VND | 35% (P) | 20% | 20% | 5% | 10% | no | no | yes | yes | 50 |
| [Vanuatu](https://stateless.sx/fr/country/vu.md) | VU | VUV | — | — | — | — | — | — | yes | no | yes | — |
| [Wallis-et-Futuna](https://stateless.sx/fr/country/wf.md) | WF |  | — | — | — | — | — | — | no | no | no | — |
| [Samoa](https://stateless.sx/fr/country/ws.md) | WS | WST | — | — | — | — | — | — | yes | no | no | — |
| [Kosovo](https://stateless.sx/fr/country/xk.md) | XK | EUR | 10% (P) | 10% | 10% | 0% | 18% | no | no | no | no | 23 |
| [Yémen](https://stateless.sx/fr/country/ye.md) | YE | YER | — | — | — | — | — | — | no | yes | no | 7 |
| [Mayotte](https://stateless.sx/fr/country/yt.md) | YT |  | — | — | — | — | — | — | no | no | no | — |
| [Afrique du Sud](https://stateless.sx/fr/country/za.md) | ZA | ZAR | 45% (P) | 27% (P) | 18% | 20% | 15% | yes | yes | no | no | 75 |
| [Zambie](https://stateless.sx/fr/country/zm.md) | ZM | ZMW | 37% (P) | 30% | 0% | 37% | 16% | no | no | no | no | 18 |
| [Zimbabwe](https://stateless.sx/fr/country/zw.md) | ZW | ZWL | — | — | — | — | — | — | no | no | no | — |