World Explorer

Every jurisdiction, described the same way

Each country profile is built from the same module structure, so the corporate tax section sits in the same place whether you are reading about Afghanistan or Albania. Coverage is stated honestly — a planned profile says so.

Jurisdictions in the registry: 195
Profiles published: 195
Profiles in progress: 0
Modules live: 5,070

Showing 195 of 195 jurisdictions

Africa

54 countries

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

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AGO

Angola

Published

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

Modules: 26
Books: 0
Currency: AOA

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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

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BWA

Botswana

Published

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

Modules: 26
Books: 0
Currency: BWP

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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

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BDI

Burundi

Published

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

Modules: 26
Books: 0
Currency: BIF

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CMR

Cameroon

Published

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

Modules: 26
Books: 0
Currency: XAF

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CPV

Cape Verde

Published

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

Modules: 26
Books: 0
Currency: CVE

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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

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TCD

Chad

Published

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

Modules: 26
Books: 0
Currency: XAF

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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

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COD

DR Congo

Published

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

Modules: 26
Books: 0
Currency: CDF

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DJI

Djibouti

Published

Modules: 26
Books: 0
Currency: DJF

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EGY

Egypt

Published

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

Modules: 26
Books: 0
Currency: EGP

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GNQ

Equatorial Guinea

Published

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

Modules: 26
Books: 0
Currency: XAF

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ERI

Eritrea

Published

Modules: 26
Books: 0
Currency: ERN

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SWZ

Eswatini

Published

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

Modules: 26
Books: 0
Currency: SZL

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ETH

Ethiopia

Published

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

Modules: 26
Books: 0
Currency: ETB

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GAB

Gabon

Published

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

Modules: 26
Books: 0
Currency: XAF

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GMB

Gambia

Published

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

Modules: 26
Books: 0
Currency: GMD

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GHA

Ghana

Published

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

Modules: 26
Books: 0
Currency: GHS

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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

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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

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CIV

Ivory Coast

Published

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

Modules: 26
Books: 0
Currency: XOF

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KEN

Kenya

Published

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

Modules: 26
Books: 0
Currency: KES

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LSO

Lesotho

Published

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

Modules: 26
Books: 0
Currency: LSL

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LBR

Liberia

Published

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

Modules: 26
Books: 0
Currency: LRD

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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

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MDG

Madagascar

Published

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

Modules: 26
Books: 0
Currency: MGA

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MWI

Malawi

Published

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

Modules: 26
Books: 0
Currency: MWK

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MLI

Mali

Published

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

Modules: 26
Books: 0
Currency: XOF

Open profile

MRT

Mauritania

Published

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

Modules: 26
Books: 0
Currency: MRU

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MUS

Mauritius

Published

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

Modules: 26
Books: 0
Currency: MUR

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MAR

Morocco

Published

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

Modules: 26
Books: 0
Currency: MAD

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MOZ

Mozambique

Published

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

Modules: 26
Books: 0
Currency: MZN

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NAM

Namibia

Published

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

Modules: 26
Books: 0
Currency: NAD

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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

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

RWA

Rwanda

Published

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

Modules: 26
Books: 0
Currency: RWF

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SEN

Senegal

Published

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

Modules: 26
Books: 0
Currency: XOF

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

SOM

Somalia

Published

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

Modules: 26
Books: 0
Currency: SOS

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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

SSD

South Sudan

Published

Modules: 26
Books: 0
Currency: SSP

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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

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STP

São Tomé and Príncipe

Published

Modules: 26
Books: 0
Currency: STN

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

TGO

Togo

Published

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

Modules: 26
Books: 0
Currency: XOF

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

UGA

Uganda

Published

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

Modules: 26
Books: 0
Currency: UGX

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

Asia

47 countries

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

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ARM

Armenia

Published

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

Modules: 26
Books: 0
Currency: AMD

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

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

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BGD

Bangladesh

Published

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

Modules: 26
Books: 0
Currency: BDT

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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

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BRN

Brunei

Published

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

Modules: 26
Books: 0
Currency: BND

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KHM

Cambodia

Published

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

Modules: 26
Books: 0
Currency: KHR

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CHN

China

Published

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

Modules: 26
Books: 4
Currency: CNY

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GEO

Georgia

Published

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

Modules: 26
Books: 0
Currency: GEL

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HKG

Hong Kong

Published

The Companies Ordinance establishes annual company reporting duties.

Modules: 26
Books: 4
Currency: HKD

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IND

India

Published

The Companies Act 2013 and sector laws govern corporate reporting.

Modules: 26
Books: 8
Currency: INR

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IDN

Indonesia

Published

Company law and sector regulation govern accounting and auditing.

Modules: 26
Books: 0
Currency: IDR

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IRN

Iran

Published

Modules: 26
Books: 0
Currency: IRR

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IRQ

Iraq

Published

Company law and sector regulations establish a mixed reporting framework.

Modules: 26
Books: 0
Currency: IQD

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ISR

Israel

Published

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

Modules: 26
Books: 0
Currency: ILS

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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

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

LBN

Lebanon

Published

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

Modules: 26
Books: 0
Currency: LBP

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

MNG

Mongolia

Published

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

Modules: 26
Books: 0
Currency: MNT

Open profile

MMR

Myanmar

Published

Company law and Myanmar Accountancy Council notifications establish reporting obligations.

Modules: 26
Books: 0
Currency: MMK

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

PRK

North Korea

Published

Modules: 26
Books: 0
Currency: KPW

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

PHL

Philippines

Published

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

Modules: 26
Books: 0
Currency: PHP

Open profile

QAT

Qatar

Published

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

Modules: 26
Books: 0
Currency: QAR

Open profile

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

SGP

Singapore

Published

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

Modules: 26
Books: 8
Currency: SGD

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

LKA

Sri Lanka

Published

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

Modules: 26
Books: 0
Currency: LKR

Open profile

SYR

Syria

Published

Modules: 26
Books: 0
Currency: SYP

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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

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

TKM

Turkmenistan

Published

Modules: 26
Books: 0
Currency: TMT

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

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

UZB

Uzbekistan

Published

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

Modules: 26
Books: 0
Currency: UZS

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

Europe

45 countries

ALB

Albania

Published

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

Modules: 26
Books: 0
Currency: ALL

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

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

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

BIH

Bosnia and Herzegovina

Published

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

Modules: 26
Books: 0
Currency: BAM

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

HRV

Croatia

Published

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

Modules: 26
Books: 0
Currency: EUR

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

DNK

Denmark

Published

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

Modules: 26
Books: 4
Currency: DKK

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

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

DEU

Germany

Published

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

Modules: 26
Books: 8
Currency: EUR

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

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

IRL

Ireland

Published

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

Modules: 26
Books: 8
Currency: EUR

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

LVA

Latvia

Published

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

Modules: 26
Books: 0
Currency: EUR

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

MLT

Malta

Published

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

Modules: 26
Books: 0
Currency: EUR

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

MNE

Montenegro

Published

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

Modules: 26
Books: 0
Currency: EUR

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

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

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

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

SMR

San Marino

Published

Modules: 26
Books: 0
Currency: EUR

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

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

ESP

Spain

Published

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

Modules: 26
Books: 4
Currency: EUR

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

UKR

Ukraine

Published

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

Modules: 26
Books: 0
Currency: UAH

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

VAT

Vatican City

Published

Modules: 26
Books: 0
Currency: EUR

Open profile

Americas

35 countries

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

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ARG

Argentina

Published

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

Modules: 26
Books: 0
Currency: ARS

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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

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BRB

Barbados

Published

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

Modules: 26
Books: 0
Currency: BBD

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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

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BOL

Bolivia

Published

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

Modules: 26
Books: 0
Currency: BOB

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BRA

Brazil

Published

Corporate reporting rests on corporations legislation and national standard setting.

Modules: 26
Books: 4
Currency: BRL

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CAN

Canada

Published

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

Modules: 26
Books: 8
Currency: CAD

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CHL

Chile

Published

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

Modules: 26
Books: 0
Currency: CLP

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COL

Colombia

Published

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

Modules: 26
Books: 0
Currency: COP

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CRI

Costa Rica

Published

Commercial Code Law 3284/1964 requires company accounting records.

Modules: 26
Books: 0
Currency: CRC

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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

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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

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DOM

Dominican Republic

Published

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

Modules: 26
Books: 0
Currency: DOP

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ECU

Ecuador

Published

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

Modules: 26
Books: 0
Currency: USD

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SLV

El Salvador

Published

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

Modules: 26
Books: 0
Currency: USD

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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

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GTM

Guatemala

Published

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

Modules: 26
Books: 0
Currency: GTQ

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GUY

Guyana

Published

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

Modules: 26
Books: 0
Currency: GYD

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HTI

Haiti

Published

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

Modules: 26
Books: 0
Currency: HTG

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HND

Honduras

Published

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

Modules: 26
Books: 0
Currency: HNL

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JAM

Jamaica

Published

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

Modules: 26
Books: 0
Currency: JMD

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MEX

Mexico

Published

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

Modules: 26
Books: 4
Currency: MXN

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NIC

Nicaragua

Published

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

Modules: 26
Books: 0
Currency: NIO

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PAN

Panama

Published

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

Modules: 26
Books: 0
Currency: PAB

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PRY

Paraguay

Published

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

Modules: 26
Books: 0
Currency: PYG

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PER

Peru

Published

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

Modules: 26
Books: 0
Currency: PEN

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KNA

Saint Kitts and Nevis

Published

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

Modules: 26
Books: 0
Currency: XCD

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LCA

Saint Lucia

Published

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

Modules: 26
Books: 0
Currency: XCD

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VCT

Saint Vincent and the Grenadines

Published

IRD administers company profit tax, VAT and employment withholding.

Modules: 26
Books: 0
Currency: XCD

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SUR

Suriname

Published

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

Modules: 26
Books: 0
Currency: SRD

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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

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USA

United States

Published

Federal securities reporting and private-company reporting are distinct.

Modules: 26
Books: 8
Currency: USD

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URY

Uruguay

Published

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

Modules: 26
Books: 0
Currency: UYU

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VEN

Venezuela

Published

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

Modules: 26
Books: 0
Currency: VES

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Oceania

14 countries

AUS

Australia

Published

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

Modules: 26
Books: 8
Currency: AUD

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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

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KIR

Kiribati

Published

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

Modules: 26
Books: 0
Currency: AUD

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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

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FSM

Micronesia

Published

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

Modules: 26
Books: 0
Currency: USD

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NRU

Nauru

Published

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

Modules: 26
Books: 0
Currency: AUD

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NZL

New Zealand

Published

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

Modules: 26
Books: 4
Currency: NZD

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PLW

Palau

Published

BPT normally requires accrual accounting.

Modules: 26
Books: 0
Currency: USD

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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

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WSM

Samoa

Published

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

Modules: 26
Books: 0
Currency: WST

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SLB

Solomon Islands

Published

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

Modules: 26
Books: 0
Currency: SBD

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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

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TUV

Tuvalu

Published

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

Modules: 26
Books: 0
Currency: AUD

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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

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