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Accounting & tax intelligence

Every jurisdiction,
structured the same way.

Rates, thresholds, filing calendars, authorities and forms — organised into identical modules for every country, so the answer for one place is found the same way as the answer for any other. Sample figures are labelled as such.

195Jurisdictionsin the registry
26Module typesin the catalogue
5,070Modules writtenacross 26 types
318Authoritiesregulators and tax bodies

Coverage

Where the research stands today

Colour here describes our writing, not the world. It shows which jurisdictions have written modules — whether a given figure has been checked against a source is shown on the block itself.

Coverage

Hover or focus any country to see what has actually been written for it.

All 195 jurisdictions have written modules you can open. Whether each individual figure has been checked is a separate question, shown per block.

  • Published195Modules written and readable
  • In progress0Being drafted now
  • Planned0Scheduled, nothing written
  • Not in the registryOutside the 195 countries we track today
Browse all countries

The country model

One structure, repeated everywhere

Every country profile is assembled from the same 26 module types. A module is either written, scheduled, or explicitly marked not applicable — so an empty space is always an answer rather than a silence.

accounting

Accounting Overview

How accounting works in the jurisdiction, who must keep books, and under which law.

accounting

Accounting Standards

The reporting frameworks in force and which entities apply them.

accounting

Bookkeeping Requirements

Books and records that must be maintained, in what form and for how long.

accounting

Chart of Accounts

Prescribed or conventional account structures.

accounting

Financial Reporting

Statements required, their content and their presentation.

accounting

Statutory Accounts & Filing

What is filed with the registrar, by when and in what format.

accounting

Audit Requirements

Audit thresholds, exemptions and who may sign an opinion.

accounting

Record Retention

Statutory retention periods and acceptable storage media.

tax

Corporate Income Tax

Charge, rates, base, reliefs, groups and payment mechanics.

tax

Personal Income Tax

Bands, allowances and the assessment cycle for individuals.

tax

VAT / GST

Registration, rates, returns and the treatment of cross-border supplies.

tax

Sales & Use Tax

Sub-national transaction taxes, nexus and marketplace rules.

tax

Payroll Taxes

Wage withholding, social contributions and payroll reporting.

tax

Employer Obligations

Registration, pensions, insurance and employee documentation.

tax

Withholding Tax

Domestic and treaty rates on dividends, interest and royalties.

tax

Deductions & Allowances

What is deductible, what is disallowed, and the limits that apply.

tax

Depreciation & Capital Allowances

Tax depreciation methods, pools, rates and first-year reliefs.

tax

Transfer Pricing

Documentation thresholds, methods and local filing duties.

compliance

Invoicing Rules

Mandatory invoice content, numbering, currency and language.

compliance

E-Invoicing

Mandates, formats, clearance models and rollout phases.

compliance

Filing Procedures

Portals, credentials, agent authorisation and submission mechanics.

compliance

Deadlines & Calendar

Every recurring obligation with its rule and its penalty exposure.

compliance

Tax Authorities

Who administers what, and where the official guidance lives.

compliance

Official Forms

Named forms and returns with their purpose and filer.

compliance

Foreign Business Setup

Establishing, registering and reporting as a non-resident business.

intelligence

Latest Changes

Amendments in force, announced or under consultation.

Written profiles

Countries with modules you can read now

These profiles have written content in place, and each module records the authority it came from.

AFG

Afghanistan

Published

Domestic tax and non-tax revenue administration is carried out by the Afghanistan Revenue Department within the Ministry of Finance; its portal provides taxpayer services and forms.

Modules
26
Books
0
Currency
AFN
Open profile
ALB

Albania

Published

Albania levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
ALL
Open profile
DZA

Algeria

Published

Business accounts follow Algeria’s national Financial Accounting System, with simplified requirements for very small entities.

Modules
26
Books
0
Currency
DZD
Open profile
AND

Andorra

Published

Andorra combines corporate and personal income taxes with IGI, its value-added consumption tax. Business accounts follow national accounting law and the General Accounting Plan; the tax authority provides electronic filing and prescribed return forms.

Modules
26
Books
0
Currency
EUR
Open profile
AGO

Angola

Published

Angola levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
AOA
Open profile
ATG

Antigua and Barbuda

Published

Securities reporting issuers are subject to ECSRC annual, quarterly and audited-financial-reporting requirements; these are distinct from general private-company and tax obligations.

Modules
26
Books
0
Currency
XCD
Open profile
ARG

Argentina

Published

Argentina levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
ARS
Open profile
ARM

Armenia

Published

Armenia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
AMD
Open profile
AUS

Australia

Published

Australia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
AUD
Open profile
AUT

Austria

Published

The Austrian Commercial Code (UGB) establishes financial reporting requirements; individual accounts generally follow Austrian GAAP.

Modules
26
Books
4
Currency
EUR
Open profile
AZE

Azerbaijan

Published

Azerbaijan levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
AZN
Open profile
BHS

Bahamas

Published

Company legislation and the Bahamas Institute of Chartered Accountants Act establish financial-record and reporting requirements.

Modules
26
Books
0
Currency
BSD
Open profile
BHR

Bahrain

Published

Oil companies face sectoral income tax; other businesses are generally outside ordinary corporate tax, but minimum top-up tax can apply.

Modules
26
Books
0
Currency
BHD
Open profile
BGD

Bangladesh

Published

Company law and the Financial Reporting Act establish the reporting framework.

Modules
26
Books
0
Currency
BDT
Open profile
BRB

Barbados

Published

Barbados levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
BBD
Open profile
BLR

Belarus

Published
Modules
26
Books
0
Currency
BYN
Open profile
BEL

Belgium

Published

Belgium levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
EUR
Open profile
BLZ

Belize

Published

Belize operates a multi-stage General Sales Tax administered through the Belize Tax Service and IRIS registration services. The country modules identify the sourced registration threshold; older GST recordkeeping and return guidance is separately marked for current-law review.

Modules
26
Books
0
Currency
BZD
Open profile
BEN

Benin

Published

OHADA’s revised SYSCOHADA framework governs general business accounting, alongside sector-specific and capital-market reporting rules.

Modules
26
Books
0
Currency
XOF
Open profile
BTN

Bhutan

Published

The 2025 Income Tax Rules govern the current income-tax framework, including employment withholding, depreciation blocks and controlled-transaction documentation. Corporate reporting and auditor supervision sit with the Corporate Regulatory Authority. Topic-specific sources and qualifications are recorded in the country modules.

Modules
26
Books
0
Currency
BTN
Open profile
BOL

Bolivia

Published

Bolivia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
BOB
Open profile
BIH

Bosnia and Herzegovina

Published

Accounting and audit requirements are implemented through entity-level legislation.

Modules
26
Books
0
Currency
BAM
Open profile
BWA

Botswana

Published

Botswana levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
BWP
Open profile
BRA

Brazil

Published

Corporate reporting rests on corporations legislation and national standard setting.

Modules
26
Books
4
Currency
BRL
Open profile
BRN

Brunei

Published

The headline company-profit tax rate is 18.5%. General rate; petroleum operations: 55%.

Modules
26
Books
0
Currency
BND
Open profile
BGR

Bulgaria

Published

Bulgaria levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
BGN
Open profile
BFA

Burkina Faso

Published

OHADA’s revised SYSCOHADA framework governs general business accounting, alongside sector-specific and capital-market reporting rules.

Modules
26
Books
0
Currency
XOF
Open profile
BDI

Burundi

Published

Companies prepare annual accounts under company legislation and the regulated accountancy framework.

Modules
26
Books
0
Currency
BIF
Open profile
KHM

Cambodia

Published

Cambodia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
KHR
Open profile
CMR

Cameroon

Published

Cameroon levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XAF
Open profile
CAN

Canada

Published

Canada levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
CAD
Open profile
CPV

Cape Verde

Published

Cape Verde levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
CVE
Open profile
CAF

Central African Republic

Published

Central African Republic applies OHADA accounting and commercial-company law. General commercial entities use SYSCOHADA, with separate frameworks for regulated sectors. Company-law accounts and filing obligations are distinct from national tax compliance.

Modules
26
Books
0
Currency
XAF
Open profile
TCD

Chad

Published

Chad levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XAF
Open profile
CHL

Chile

Published

Chile levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
CLP
Open profile
CHN

China

Published

China levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
CNY
Open profile
COL

Colombia

Published

Colombia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
COP
Open profile
COM

Comoros

Published

Comoros applies OHADA accounting and commercial-company law. General commercial entities use SYSCOHADA, with separate frameworks for regulated sectors. Company-law accounts and filing obligations are distinct from national tax compliance.

Modules
26
Books
0
Currency
KMF
Open profile
CRI

Costa Rica

Published

Commercial Code Law 3284/1964 requires company accounting records.

Modules
26
Books
0
Currency
CRC
Open profile
HRV

Croatia

Published

Croatia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
CUB

Cuba

Published

ONAT administers tax services and publishes profit-tax declarations for companies and non-agricultural cooperatives. Its online declaration service begins with the taxpayer identification number; accounting rules and other tax categories require additional country-specific coverage.

Modules
26
Books
0
Currency
CUP
Open profile
CYP

Cyprus

Published

Companies Law Cap. 113 establishes company financial reporting; the Auditors Law 2017 governs audit regulation and oversight.

Modules
26
Books
0
Currency
EUR
Open profile
CZE

Czechia

Published

The Accounting Act 1991, as amended, and Ministry of Finance decrees establish Czech financial reporting.

Modules
26
Books
0
Currency
CZK
Open profile
COD

DR Congo

Published

DR Congo levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
CDF
Open profile
DNK

Denmark

Published

Denmark levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
DKK
Open profile
DJI

Djibouti

Published
Modules
26
Books
0
Currency
DJF
Open profile
DMA

Dominica

Published

Company profits are taxed at 25%; VAT generally applies at 15%, with reduced and zero-rated categories.

Modules
26
Books
0
Currency
XCD
Open profile
DOM

Dominican Republic

Published

Company law and the Commercial Code establish books-of-account and financial-statement requirements.

Modules
26
Books
0
Currency
DOP
Open profile
ECU

Ecuador

Published

Ecuador levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
USD
Open profile
EGY

Egypt

Published

Egypt levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EGP
Open profile
SLV

El Salvador

Published

El Salvador levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
USD
Open profile
GNQ

Equatorial Guinea

Published

Equatorial Guinea levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XAF
Open profile
ERI

Eritrea

Published
Modules
26
Books
0
Currency
ERN
Open profile
EST

Estonia

Published

Estonia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
SWZ

Eswatini

Published

Eswatini levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
SZL
Open profile
ETH

Ethiopia

Published

Ethiopia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
ETB
Open profile
FJI

Fiji

Published

Fiji levies corporate and personal income taxes and VAT. FRCS provides electronic registration and filing through TPOS.

Modules
26
Books
0
Currency
FJD
Open profile
FIN

Finland

Published

Finland levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
FRA

France

Published

France levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
EUR
Open profile
GAB

Gabon

Published

Gabon levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XAF
Open profile
GMB

Gambia

Published

GRA administers profit and turnover-based company taxation and VAT.

Modules
26
Books
0
Currency
GMD
Open profile
GEO

Georgia

Published

Georgia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
GEL
Open profile
DEU

Germany

Published

Germany levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
EUR
Open profile
GHA

Ghana

Published

Ghana levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
GHS
Open profile
GRC

Greece

Published

Greece levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
GRD

Grenada

Published

Grenada's Inland Revenue Division administers domestic tax procedures, while securities reporting issuers have separate ECSRC financial-reporting obligations.

Modules
26
Books
0
Currency
XCD
Open profile
GTM

Guatemala

Published

The Commercial Code requires accounting records and financial statements under generally accepted principles.

Modules
26
Books
0
Currency
GTQ
Open profile
GIN

Guinea

Published

Guinea applies OHADA accounting and commercial-company law. General commercial entities use SYSCOHADA, with separate frameworks for regulated sectors. Company-law accounts and filing obligations are distinct from national tax compliance.

Modules
26
Books
0
Currency
GNF
Open profile
GNB

Guinea-Bissau

Published

Guinea-Bissau applies OHADA accounting and commercial-company law. General commercial entities use SYSCOHADA, with separate frameworks for regulated sectors. Company-law accounts and filing obligations are distinct from national tax compliance.

Modules
26
Books
0
Currency
XOF
Open profile
GUY

Guyana

Published

Guyana levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
GYD
Open profile
HTI

Haiti

Published

Haiti's General Directorate of Taxes is the tax administrator identified in the CIAT directory.

Modules
26
Books
0
Currency
HTG
Open profile
HND

Honduras

Published

Honduras levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
HNL
Open profile
HKG

Hong Kong

Published

The Companies Ordinance establishes annual company reporting duties.

Modules
26
Books
4
Currency
HKD
Open profile
HUN

Hungary

Published

Hungary levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
HUF
Open profile
ISL

Iceland

Published

Iceland levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
ISK
Open profile
IND

India

Published

The Companies Act 2013 and sector laws govern corporate reporting.

Modules
26
Books
8
Currency
INR
Open profile
IDN

Indonesia

Published

Company law and sector regulation govern accounting and auditing.

Modules
26
Books
0
Currency
IDR
Open profile
IRN

Iran

Published
Modules
26
Books
0
Currency
IRR
Open profile
IRQ

Iraq

Published

Company law and sector regulations establish a mixed reporting framework.

Modules
26
Books
0
Currency
IQD
Open profile
IRL

Ireland

Published

Ireland levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
EUR
Open profile
ISR

Israel

Published

Israel levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
ILS
Open profile
ITA

Italy

Published

Italy levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
EUR
Open profile
CIV

Ivory Coast

Published

Ivory Coast levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XOF
Open profile
JAM

Jamaica

Published

Jamaica levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
JMD
Open profile
JPN

Japan

Published

Japan levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
JPY
Open profile
JOR

Jordan

Published

The Companies Law establishes company financial-reporting obligations.

Modules
26
Books
0
Currency
JOD
Open profile
KAZ

Kazakhstan

Published

Kazakhstan levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
KZT
Open profile
KEN

Kenya

Published

Kenya levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
KES
Open profile
KIR

Kiribati

Published

Company annual income-tax returns follow the Income Tax Act 2023.

Modules
26
Books
0
Currency
AUD
Open profile
KWT

Kuwait

Published

Ministerial, company and sector legislation establish financial-reporting obligations.

Modules
26
Books
0
Currency
KWD
Open profile
KGZ

Kyrgyzstan

Published

The accounting framework differentiates public-interest, large and smaller entities, with mandatory audit for public-interest and large entities.

Modules
26
Books
0
Currency
KGS
Open profile
LAO

Laos

Published

Laos levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
LAK
Open profile
LVA

Latvia

Published

Latvia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
LBN

Lebanon

Published

Lebanon levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
LBP
Open profile
LSO

Lesotho

Published

Companies apply LIA-adopted financial reporting standards; financial institutions face additional central-bank requirements.

Modules
26
Books
0
Currency
LSL
Open profile
LBR

Liberia

Published

Liberia's corporate reporting framework combines associations law and LICPA standards.

Modules
26
Books
0
Currency
LRD
Open profile
LBY

Libya

Published

Libya levies company-profit and personal-income taxes but does not operate VAT in the cited overview. Tax returns and assessed payments follow separate procedures.

Modules
26
Books
0
Currency
LYD
Open profile
LIE

Liechtenstein

Published

Liechtenstein levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
CHF
Open profile
LTU

Lithuania

Published

Lithuania levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
LUX

Luxembourg

Published

Luxembourg levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
MDG

Madagascar

Published

Madagascar levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MGA
Open profile
MWI

Malawi

Published

Company reporting follows IFRS-based legislation, with separate statutory and professional accountancy oversight.

Modules
26
Books
0
Currency
MWK
Open profile
MYS

Malaysia

Published

Company reporting combines the Companies Act and Financial Reporting Act.

Modules
26
Books
4
Currency
MYR
Open profile
MDV

Maldives

Published

MIRA administers income tax and sector-specific GST. Resident income taxation is worldwide, while non-residents are taxed on Maldives-source income.

Modules
26
Books
0
Currency
MVR
Open profile
MLI

Mali

Published

Business financial reporting combines OHADA accounting rules with regional and national professional regulation.

Modules
26
Books
0
Currency
XOF
Open profile
MLT

Malta

Published

Malta levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
MHL

Marshall Islands

Published

Tax administration and taxpayer compliance are managed by the Ministry of Finance; a tax's existence or rate should not be inferred from the authority's general remit.

Modules
26
Books
0
Currency
USD
Open profile
MRT

Mauritania

Published

Mauritania levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MRU
Open profile
MUS

Mauritius

Published

Mauritius levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MUR
Open profile
MEX

Mexico

Published

Mexico levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
MXN
Open profile
FSM

Micronesia

Published

The national code separately addresses wage taxation and business gross-revenue taxation.

Modules
26
Books
0
Currency
USD
Open profile
MDA

Moldova

Published

Moldova levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MDL
Open profile
MCO

Monaco

Published
Modules
26
Books
0
Currency
EUR
Open profile
MNG

Mongolia

Published

Mongolia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MNT
Open profile
MNE

Montenegro

Published

Montenegro levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
MAR

Morocco

Published

Morocco levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MAD
Open profile
MOZ

Mozambique

Published

Mozambique levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MZN
Open profile
MMR

Myanmar

Published

Company law and Myanmar Accountancy Council notifications establish reporting obligations.

Modules
26
Books
0
Currency
MMK
Open profile
NAM

Namibia

Published

Namibia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
NAD
Open profile
NRU

Nauru

Published

Business Profits Tax and Small Business Tax have different bases and eligibility rules.

Modules
26
Books
0
Currency
AUD
Open profile
NPL

Nepal

Published

Nepal uses nationally adapted accounting and auditing standards with reporting differentiated by entity type.

Modules
26
Books
0
Currency
NPR
Open profile
NLD

Netherlands

Published

Netherlands levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
EUR
Open profile
NZL

New Zealand

Published

New Zealand levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
NZD
Open profile
NIC

Nicaragua

Published

Nicaragua levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
NIO
Open profile
NER

Niger

Published

Niger applies OHADA accounting and commercial-company law. General commercial entities use SYSCOHADA, with separate frameworks for regulated sectors. Company-law accounts and filing obligations are distinct from national tax compliance.

Modules
26
Books
0
Currency
XOF
Open profile
NGA

Nigeria

Published

Nigeria levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
NGN
Open profile
PRK

North Korea

Published
Modules
26
Books
0
Currency
KPW
Open profile
MKD

North Macedonia

Published

North Macedonia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
MKD
Open profile
NOR

Norway

Published

Norway levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
NOK
Open profile
OMN

Oman

Published

Oman levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
OMR
Open profile
PAK

Pakistan

Published

The Companies Act 2017 requires company financial statements.

Modules
26
Books
0
Currency
PKR
Open profile
PLW

Palau

Published

BPT normally requires accrual accounting.

Modules
26
Books
0
Currency
USD
Open profile
PAN

Panama

Published

Panama levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
PAB
Open profile
PNG

Papua New Guinea

Published

Papua New Guinea levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
PGK
Open profile
PRY

Paraguay

Published

Paraguay levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
PYG
Open profile
PER

Peru

Published

Peru levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
PEN
Open profile
PHL

Philippines

Published

Philippines levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
PHP
Open profile
POL

Poland

Published

Poland levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
PLN
Open profile
PRT

Portugal

Published

Portugal levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
EUR
Open profile
QAT

Qatar

Published

Company, audit and financial-market laws establish the reporting framework.

Modules
26
Books
0
Currency
QAR
Open profile
COG

Republic of the Congo

Published

Republic of the Congo levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XAF
Open profile
ROU

Romania

Published

Romania levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
RON
Open profile
RUS

Russia

Published

The ordinary corporate profits-tax rate is 25%.

Modules
26
Books
0
Currency
RUB
Open profile
RWA

Rwanda

Published

Rwanda levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
RWF
Open profile
KNA

Saint Kitts and Nevis

Published

IRD specifies IFRS financial statements for corporate income-tax submissions.

Modules
26
Books
0
Currency
XCD
Open profile
LCA

Saint Lucia

Published

Saint Lucia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XCD
Open profile
VCT

Saint Vincent and the Grenadines

Published

IRD administers company profit tax, VAT and employment withholding.

Modules
26
Books
0
Currency
XCD
Open profile
WSM

Samoa

Published

Company income tax is 27%; residence determines the scope of taxable income.

Modules
26
Books
0
Currency
WST
Open profile
SMR

San Marino

Published
Modules
26
Books
0
Currency
EUR
Open profile
SAU

Saudi Arabia

Published

Saudi Arabia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
SAR
Open profile
SEN

Senegal

Published

Senegal levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
XOF
Open profile
SRB

Serbia

Published

Serbia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
RSD
Open profile
SYC

Seychelles

Published

SRC operates self-assessment with business registration and recordkeeping obligations.

Modules
26
Books
0
Currency
SCR
Open profile
SLE

Sierra Leone

Published

Company law requires regulated financial reporting and annual audits, subject to small-company exemptions.

Modules
26
Books
0
Currency
SLL
Open profile
SGP

Singapore

Published

Singapore levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
SGD
Open profile
SVK

Slovakia

Published

Slovakia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
SVN

Slovenia

Published

Slovenia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
EUR
Open profile
SLB

Solomon Islands

Published

Resident companies are taxed at 30%; non-resident companies at 35% on profits.

Modules
26
Books
0
Currency
SBD
Open profile
SOM

Somalia

Published

Federal income-tax guidance distinguishes company turnover and profit charges from monthly employment withholding.

Modules
26
Books
0
Currency
SOS
Open profile
ZAF

South Africa

Published

South Africa levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
ZAR
Open profile
KOR

South Korea

Published

South Korea levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
KRW
Open profile
SSD

South Sudan

Published
Modules
26
Books
0
Currency
SSP
Open profile
ESP

Spain

Published

Spain levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
EUR
Open profile
LKA

Sri Lanka

Published

Company law and the Accounting and Auditing Standards Act establish the framework.

Modules
26
Books
0
Currency
LKR
Open profile
SDN

Sudan

Published

The Taxation Chamber administers income tax and VAT. Published rules require supporting accounting books, monthly VAT returns and employer withholding; rate schedules and local operating arrangements need period-specific confirmation.

Modules
26
Books
0
Currency
SDG
Open profile
SUR

Suriname

Published

The Financial Statements Law establishes preparation, approval and publication duties and entity classifications.

Modules
26
Books
0
Currency
SRD
Open profile
SWE

Sweden

Published

Sweden levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
SEK
Open profile
CHE

Switzerland

Published

Switzerland levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
4
Currency
CHF
Open profile
SYR

Syria

Published
Modules
26
Books
0
Currency
SYP
Open profile
STP

São Tomé and Príncipe

Published
Modules
26
Books
0
Currency
STN
Open profile
TJK

Tajikistan

Published

Foreign businesses may establish a branch, a non-trading representative office or a Tajik legal entity. Business registration is organised through the Tax Committee's Single Window.

Modules
26
Books
0
Currency
TJS
Open profile
TZA

Tanzania

Published

Tanzania levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
TZS
Open profile
THA

Thailand

Published

Thailand levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
THB
Open profile
TLS

Timor-Leste

Published

Business tax compliance combines periodic instalments with annual income reporting.

Modules
26
Books
0
Currency
USD
Open profile
TGO

Togo

Published

Business financial reporting combines OHADA accounting rules with regional and national professional regulation.

Modules
26
Books
0
Currency
XOF
Open profile
TON

Tonga

Published

The Companies Act governs transaction records, financial statements, annual returns, audit and overseas-company obligations; Consumption Tax has a separate registration regime.

Modules
26
Books
0
Currency
TOP
Open profile
TTO

Trinidad and Tobago

Published

Trinidad and Tobago levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
TTD
Open profile
TUN

Tunisia

Published

Tunisia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
TND
Open profile
TKM

Turkmenistan

Published
Modules
26
Books
0
Currency
TMT
Open profile
TUV

Tuvalu

Published

Tuvalu Revenue and Customs Service administers the tax functions documented in this workbook.

Modules
26
Books
0
Currency
AUD
Open profile
TUR

Türkiye

Published

Türkiye levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
TRY
Open profile
UGA

Uganda

Published

Uganda levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
UGX
Open profile
UKR

Ukraine

Published

Ukraine levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
UAH
Open profile
ARE

United Arab Emirates

Published

United Arab Emirates levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
AED
Open profile
GBR

United Kingdom

Published

United Kingdom levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
8
Currency
GBP
Open profile
USA

United States

Published

Federal securities reporting and private-company reporting are distinct.

Modules
26
Books
8
Currency
USD
Open profile
URY

Uruguay

Published

Uruguay levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
UYU
Open profile
UZB

Uzbekistan

Published

Uzbekistan levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
UZS
Open profile
VUT

Vanuatu

Published

Vanuatu does not impose general corporate or personal income tax, but businesses can have other taxes, licensing and contribution obligations. VNPF administers mandatory provident-fund contributions and provides employer registration, change-of-details and payment services.

Modules
26
Books
0
Currency
VUV
Open profile
VAT

Vatican City

Published
Modules
26
Books
0
Currency
EUR
Open profile
VEN

Venezuela

Published

Venezuela levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
VES
Open profile
VNM

Vietnam

Published

Vietnam levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
VND
Open profile
YEM

Yemen

Published

Published legislation adopts international reporting and auditing standards; practical implementation must be confirmed with the competent local authority.

Modules
26
Books
0
Currency
YER
Open profile
ZMB

Zambia

Published

Zambia levies company-profit tax and VAT/GST. Detailed regimes require separate assessment.

Modules
26
Books
0
Currency
ZMW
Open profile
ZWE

Zimbabwe

Published

ZIMRA administers VAT through TaRMS. Registered operators use fiscal devices and validated electronic invoice records.

Modules
26
Books
0
Currency
USD
Open profile

Reference layer

The things you actually look up

Beyond the written modules, each country carries a register of the bodies that regulate it, the dates that bind it, and the forms it files.

318

Authorities

Tax bodies, registrars and standard-setters, most linking to their official site.

223

Filing deadlines

Recurring dates tied to the module and authority that set them.

5,277

Content blocks

Rate tables, rules, procedures and notes.

160

Library titles

Catalogued guides mapped to countries and subject categories.

By region

How coverage is distributed

The same counts as the map, arranged so you can see which regions are furthest along.

Country and module coverage by region
RegionWrittenCountriesModules
Africa54541404
Asia47471222
Europe45451170
Americas3535910
Oceania1414364

Library

Long-form guides, per country and per subject

The catalogue is structured on the same country and module taxonomy, so a title always sits next to the profile it belongs to.

Recorded positions

How the rules read today

Standing positions captured against the country and module they belong to. These are current-state notes, not a dated change history.

Every position below is sample data. These are illustrative placeholders written to shape the page, not statements checked against a source — do not rely on them.

  • United Arab Emiratesregime

    A national e-invoicing programme is being introduced in phases

  • United Arab Emiratesnew tax

    Federal corporate tax applies to financial years beginning on or after 1 June 2023

  • United Kingdomregime

    Corporation tax operates a two-rate structure with marginal relief

  • United Kingdomregime

    VAT records and returns are handled digitally under Making Tax Digital

  • United Statesregime

    Sales tax collection duties can arise from economic activity alone