List of countries by tax rates (fictional)

A comparison of s by countries is difficult and somewhat subjective, as s in most countries are extremely complex and the falls differently on different groups in each country and sub-national unit. The list focuses on the main indicative types of taxes:, , and , including , but does not list.

Some other taxes (for instance, substantial in many countries, such as the United States) and are not shown here. The table is not exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for s (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.