--- title: "Rules Abroad: Corporate Tax, Income Tax & VAT — Geo-Parity" description: "Corporate and top income-tax rates, VAT from each authority, what the law says about women working and owning, and the rules that decide where you are taxed." canonical: "https://geo-parity.com/rules/" generator: geo-parity markdown twin --- Rules # What must I comply with Corporate and top income-tax rates, VAT from each authority, what the law says about women working and owning, and the rules that decide where you are taxed. ### [Corporate Tax Rates](https://geo-parity.com/rules/?tab=corporate) Statutory corporate income-tax rates — combined, central and small-business where one exists — from OECD Corporate Tax Statistics, compared and ranked. GET /api/tax-rates.json ### [Top Income-Tax Rate & Threshold](https://geo-parity.com/rules/?tab=income) The top statutory personal income-tax rate and the earnings at which it starts, as a multiple of the average wage — OECD members, compared and ranked. GET /api/tax-rates.json ### [VAT & GST Rates](https://geo-parity.com/rules/?tab=vat) Standard and reduced VAT/GST rates for 41 countries, each read from the tax authority's own page and served with that page and the date it was checked. GET /api/vat.json ### [Women, Business and the Law](https://geo-parity.com/rules/?tab=legal) What the statute says about women moving, working, being paid, marrying, owning and retiring — the World Bank's coded reading, by country, with retirement ages. GET /api/legal-profile.json ### [Statutory Employment Rules](https://geo-parity.com/rules/?tab=employment) The floors a job's law sets — minimum paid annual leave, notice, probation and weekly hours — curated from labour authorities, with what the law leaves unset shown as unset. GET /api/employment-rules.json ### [Tax Residency & Schengen Tracker](https://geo-parity.com/tax-residency/) One itinerary → Schengen 90/180 compliance, each country's tax-residency threshold (183-day, Cyprus 60-day, US SPT, UK), and the tax cost of triggering it. POST /api/residency-tracker ## Every figure here is computed, not collected Nothing on this site is a crowdsourced estimate or an editorial top ten. Each tool runs a published dataset — World Bank, IMF, OECD, Eurostat, WHO, HUD — through an engine you can call yourself, and every JSON response carries a citation naming the source and the year it refers to. Where a figure is modelled rather than measured, the page says so. Each tool above has a free JSON API and an MCP tool, listed on the card. See [how it works](https://geo-parity.com/about/) or the [ranked answers](https://geo-parity.com/best/) if you would rather start from a shortlist than a calculator. Not sure which tool to start with? [Ask the adviser](https://geo-parity.com/adviser/) what matters to you (Pro), and it will work through these figures for you. ## Other questions - [Compare countries](https://geo-parity.com/) — What is my money actually worth there? - [What a month costs](https://geo-parity.com/expenses/) — What does living there actually cost? - [Earning and staying](https://geo-parity.com/earn/) — What should I charge, and how long does my money last? - [Where to go, and whether you can](https://geo-parity.com/move/) — Where should I go — and am I allowed to? - [Working from there](https://geo-parity.com/work/) — Can I actually do my job from there? - [Will my money work there](https://geo-parity.com/money/) — Will my money work there? - [Is it safe, and what do I need before I go](https://geo-parity.com/safety/) — Is it safe, and what do I need before I go? - [Can I afford to retire there](https://geo-parity.com/retire/) — Can I afford to retire there? - [Can I run a business there](https://geo-parity.com/business/) — Can I run a business there? Statutory figures with their source, for information only — not legal or tax advice. For where an itinerary makes you tax-resident, use the [tax residency & Schengen tracker](https://geo-parity.com/tax-residency/). ## What is the corporate tax rate there? The statutory rate a company pays on profit — the combined figure includes the average sub-national rate — and the lower rate some countries reserve for small business. Statutory, not effective: what a given company actually pays depends on incentives and regimes this table does not model. | Country | Combined | Central | Small business | Year | | --- | --- | --- | --- | --- | | 🇮🇪 Ireland | 12.5% | 12.5% | — | 2026 | | 🇩🇪 Germany | 30.1% | 15.8% | — | 2026 | | 🇺🇸 United States | 25.5% | 21.0% | 25.3% | 2026 | - Statutory rates and legal indicators as published by the named source, for information only. This is not legal or tax advice; how a rule applies to a person or a company depends on facts this tool does not hold. - Rates are statutory, not effective: incentives, surtaxes, special regimes, treaty relief and sub-national variation beyond the averaged combined rate are not modelled. - The top-rate threshold is expressed as a multiple of the country's average wage (OECD's definition), which is what makes it comparable across currencies; the absolute figure is that multiple times the average wage shown. ### Lowest combined corporate rate 1. 🇦🇪 United Arab Emirates 9.0% 2. 🇭🇺 Hungary 9.0% 3. 🇮🇪 Ireland 12.5% 4. 🇸🇬 Singapore 17.0% 5. 🇵🇱 Poland 19.0% 6. 🇨🇭 Switzerland 19.5% 7. 🇸🇦 Saudi Arabia 20.0% 8. 🇹🇭 Thailand 20.0% Full ranking: [countries with the lowest corporate tax](https://geo-parity.com/best/countries-with-the-lowest-corporate-tax/). OECD Corporate Tax Statistics, statutory rates, newest year per country (41 of 41). Refreshed 2026-09-04. [JSON](https://geo-parity.com/api/tax-rates.json?countries=IE,DE,US) --- Source: Geo-Parity — https://geo-parity.com/rules/