List of countries by tax rates - wikipedia List of countries by tax rates Jump to : navigation , search `` State tax '' redirects here . For taxes in the United States , see State tax levels in the United States . hide This article has multiple issues . Please help improve it or discuss these issues on the talk page . ( Learn how and when to remove these template messages ) This article includes a list of references , but its sources remain unclear because it has insufficient inline citations . Please help to improve this article by introducing more precise citations . ( August 2015 ) ( Learn how and when to remove this template message ) The lead section of this article may need to be rewritten . Please discuss this issue on the article 's talk page . Use the lead layout guide to ensure the section follows Wikipedia 's norms and to be inclusive of all essential details . ( December 2017 ) ( Learn how and when to remove this template message ) ( Learn how and when to remove this template message ) Taxation An aspect of fiscal policy Policies ( show ) Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax , tariff and trade Economics ( show ) Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation Collection ( show ) Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming Noncompliance ( show ) Tax avoidance Tax evasion Tax resistance Tax haven Smuggling Black market Transfer mispricing Unreported employment Tax shelter Distribution ( show ) Tax rate Progressive Regressive Proportional Types ( show ) Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance ( estate ) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value - added ( VAT ) Corporate profit Excess profits Windfall profits Negative ( income ) Flat Wealth International ( show ) Financial transaction tax Currency transaction tax Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT Foreign revenue rule Trade ( show ) Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement Religious ( show ) Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country ( show ) List of countries by tax rates Tax revenues as % GDP Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Bulgaria BVI Canada China Colombia Denmark France Germany Greece Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Taiwan Tanzania United Kingdom United States Uruguay A comparison of tax rates by countries is difficult and somewhat subjective , as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit . The list focuses on the main indicative types of taxes : corporate tax , individual income tax , and sales tax , including VAT and GST . Some other taxes ( for instance property tax , substantial in many countries , such as the United States ) and payroll tax 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 much lower than the marginal rate , but sometimes much higher . The tax rates given for federations ( 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 . Contents ( hide ) 1 Tax rates by countries 1.1 Notes 2 See also 3 References 4 External links Tax rates by countries ( edit ) Country Corporate tax Individual ( min ) Individual ( max ) ( Highest possible local income taxes - central govt in brackets ) VAT or GST or Sales tax ( also see VAT rates ) Further reading Afghanistan 20 % 0 % 20 % 0 % Taxation in Afghanistan Albania 15 % 0 % 23 % 7000600000000000000 ♠ 6 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) Taxation in Albania Algeria 19 % -- 26 % 0 % 35 % 7000900000000000000 ♠ 9 % ( basic items ) 7001190000000000000 ♠ 19 % ( others ) Taxation in Algeria American Samoa 15 % -- 44 % 4 % 6 % 0 % Taxation in American Samoa Andorra 10 % 10 % 10 % 5000000000000000000 ♠ 0 % , 7000100000000000000 ♠ 1 % or 7000250000000000000 ♠ 2.5 % ( reduced rates ) 7000450000000000000 ♠ 4.5 % ( standard rate ) 7000950000000000000 ♠ 9.5 % ( banking services ) Taxation in Andorra Angola 30 % 0 % 17 % 7001100000000000000 ♠ 10 % Taxation in Angola Anguilla 0 % 0 % 0 % 0 % Taxation in Anguilla Argentina 35 % 9 % 35 % 7001210000000000000 ♠ 21 % Taxation in Argentina Armenia 20 % 24.4 % 36 % 7001200000000000000 ♠ 20 % Taxation in Armenia Aruba 25 % 7 % 58.95 % 1.5 % ( turnover tax ) Taxation in Aruba Australia 28.5 % -- 30 % 0 % 49 % 5000000000000000000 ♠ 0 % ( essential items ) 7001100000000000000 ♠ 10 % ( others ) Taxation in Australia Austria 25 % 0 % 55 % 7001100000000000000 ♠ 10 % ( basic items ) 7001130000000000000 ♠ 13 % ( tourism services ) 7001200000000000000 ♠ 20 % ( others ) Taxation in Austria Azerbaijan 20 % 14 % 25 % 7001180000000000000 ♠ 18 % Taxation in Azerbaijan Bahamas 0 % 0 % 0 % ( 8.8 % social security tax ) 0 % -- 7.5 % Taxation in Bahamas Bangladesh 35 % 0 % 25 % 7001150000000000000 ♠ 15 % Taxation in Bangladesh Barbados 25 % 25 % 38 % 7001175000000000000 ♠ 17.5 % ( hotel accommodation 7.5 % ) Taxation in Barbados Bahrain 0 % 0 % 0 % 5 % Taxation in Bahrain Belarus 18 % 13 % 17 % 7001200000000000000 ♠ 20 % or 10 % Taxation in Belarus Belgium 33.99 % 25 % 64 % ( 55 % ) 7001210000000000000 ♠ 21 % -- 12 % ( restaurants ) -- 6 % ( essential and selected goods ) Taxation in Belgium Belize N / A 0 % 25 % 7001125000000000000 ♠ 12.5 % Taxation in Belize Benin 35 % 10 % 35 % 7001180000000000000 ♠ 18 % Taxation in Benin Bermuda N / A N / A N / A N / A Taxation in Bermuda Bhutan 30 % 0 % 25 % N / A Taxation in Bhutan Bolivia 25 % 0 % 25 % 7001130000000000000 ♠ 13 % ( VAT ) -- multiple rates ( ICE : Consumption of specific products ) Taxation in Bolivia Bosnia and Herzegovina 10 % N / A 10 % FBiH , 0 -- 15 % RS 7001170000000000000 ♠ 17 % FBiH and RS Taxation in Bosnia and Herzegovina Botswana 22 % 0 % 25 % 7001120000000000000 ♠ 12 % Taxation in Botswana Brazil 34 % 0 % 27.5 % 7001170000000000000 ♠ 17 % to 25 % Taxation in Brazil Brunei 20 % 0 % 0 % N / A Taxation in Brunei Bulgaria 10 % ( + 5 % on distribution of profit ) 10 % 10 % 7001200000000000000 ♠ 20 % Taxation in Bulgaria Burkina Faso 27.5 % 0 % 25 % 7001180000000000000 ♠ 18 % Taxation in Burkina Faso Burundi 35 % 0 % 35 % 7001180000000000000 ♠ 18 % Taxation in Burundi Cambodia 20 % 0 % 20 % 7001100000000000000 ♠ 10 % Taxation in Cambodia Cameroon 31.5 % 10 % 35 % 7001192500000000000 ♠ 19.25 % Taxation in Cameroon Canada 13 % 19 % ( 15 % fed + ( 4 % -- 11 % provincial ) ) ( 0 % on the first $11,474 of income ) 58.75 % in Quebec ( 33 % federal ) 7000500000000000000 ♠ 5 % ( federal GST ) + 0 % -- 15 % ( provincial taxes ) Taxation in Canada Cape Verde 25 % 16.5 % 27.5 % 7001150000000000000 ♠ 15 % Taxation in Cape Verde Cayman Islands 0 % 0 % 0 % 0 % Taxation in the Cayman Islands Central African Republic 30 % N / A 50 % 7001190000000000000 ♠ 19 % Taxation in the Central African Republic Chad N / A N / A N / A N / A Taxation in Chad Chile 24 % ( on distributed profits , deductible from personal income taxes ) 0 % 40 % 7001190000000000000 ♠ 19 % Taxation in Chile China 25 % 0 % 45 % 7001170000000000000 ♠ 17 % with many exceptions Taxation in China Colombia 34 % + 0 % -- 6 % Surtax for 2017 , 33 % + 0 % -- 4 % Surtax for 2018 , and then 33 % 0 % 33 % for labor income , and 35 % for non-labor income 7001190000000000000 ♠ 19 % ( 5 % or 0 % ) Taxation in Colombia Comoros N / A N / A N / A N / A Taxation in Comoros Cook Islands 20 - 30 % 18.5 % 30 % 15 % Taxation in Cook Islands Democratic Republic of the Congo N / A N / A N / A N / A Taxation in the Democratic Republic of the Congo Congo N / A N / A N / A N / A Taxation in the Republic of the Congo Costa Rica 30 % 0 % 25 % 7001130000000000000 ♠ 13 % Taxation in Costa Rica Croatia 12 % for less than 3 mil kn , 18 % for more 12 % 40 % 7001250000000000000 ♠ 25 % ( 0 % on books and some foods ) Taxation in Croatia Cuba 30 % 15 % 50 % 7000250000000000000 ♠ 2.5 % to 20 % Taxation in Cuba Curaçao N / A N / A N / A N / A Taxation in Curaçao Cyprus 12.5 % 0 % 35 % 7001190000000000000 ♠ 19 % ( 5 % or 0 % for certain goods ) Taxation in Cyprus Czech Republic 19 % 15 % ( minus 24,840 CZK per year ) 22 % ( + 7 % for income above 4x of average wage ) 7001210000000000000 ♠ 21 % ( 15 % or 10 % for certain goods ) Taxation in the Czech Republic Denmark 22 % 29.68 % ( 2015 ) ( first USD $7,760 pro anno is deductible ) 60.02 % 7001250000000000000 ♠ 25 % Taxation in Denmark Djibouti N / A N / A N / A N / A Taxation in Djibouti Dominica N / A N / A N / A N / A Taxation in Dominica Dominican Republic 27 % 0 % 25 % 18 % Taxation in Dominican Republic Timor - Leste N / A N / A N / A N / A Taxation in East Timor Ecuador 24 % 0 % 35 % 7001120000000000000 ♠ 12 % ( standard ) , 15 % ( luxury goods ) , 0 % ( exports ) Taxation in Ecuador Egypt 22.5 % ( Corporate Taxes ) 5 % ( Distribution of Profit Taxes ) 0 % ( Up to 7.2 K EGP per year ) 22.5 % ( more than 200K EGP per year ) 7001140000000000000 ♠ 14 % ( standard ) , 10 % ( professional services ) , 0 % ( exports ) Taxation in Egypt El Salvador 30 % 0 % 30 % 7001130000000000000 ♠ 13 % Taxation in El Salvador Equatorial Guinea N / A N / A N / A N / A Taxation in Equatorial Guinea Eritrea N / A N / A N / A N / A Taxation in Eritrea Estonia 0 % ( 20 % on distribution of profit ) 20 % ( 0 % on dividents to residents ) 20 % 7001200000000000000 ♠ 20 % or 9 % Taxation in Estonia Ethiopia N / A N / A N / A N / A Taxation in Ethiopia Falkland Islands 26 % 0 % 26 % 0 % Taxation in Falkland islands F.S. Micronesia N / A N / A N / A N / A Taxation in Micronesia Fiji 20 % 0 % 20 % 9 % Taxation in Fiji Finland 20 % 7.71 % ( 7.71 % social security , no national or municipal taxes for income no more than 2 930 € ) 54.25 % ( 31.75 % ) 7001240000000000000 ♠ 24 % 14 % ( food and fodder ) 10 % ( e.g. medicines , public transport ) Taxation in Finland France 15 % ( profit < € 38120 ) - 33.00 % ( profit > € 38120 ) 0 % up to € 9700 45 % ( + tax on high incomes : 4 % over € 500,000 ) 20 % , 10 % ( restaurants , transportation , tourism ) , 5.5 % ( utilities ) , 2.1 % ( press ) Taxation in France Gabon 35 % 5 % 35 % 7001180000000000000 ♠ 18 % Taxation in Gabon Gambia 31 % 0 % 30 % N / A Taxation in Gambia Germany 29.65 % 14 % ( first € 8,354 pro anno is deductible ) 47.475 % ( 45 % income tax + 5.5 % solidarity surcharge based on the total tax bill ) 7001190000000000000 ♠ 19 % or 7 % ( e.g. food ) Taxation in Germany Georgia 15 % 5 % 20 % 7001180000000000000 ♠ 18 % Taxation in Georgia Ghana N / A N / A N / A N / A Taxation in Ghana Gibraltar 10 % 17 % 40 % 0 % Taxation in Gibraltar Greece 29 % ( + 29 % paid in advance & returned after 1 year ) 22 % ( € 1,900 tax deducted if income < € 21,000 ) 45 % 7001240000000000000 ♠ 24 % , 13 % ( Health , Tourism ) , and 6 % ( Theater tickets , books , medicine ) . For some islands away from the mainland the rates are 17 % , 9 % and 4 % . Taxation in Greece Grenada N / A N / A N / A N / A Taxation in Grenada Guatemala 25 % 5 % 7 % 7001120000000000000 ♠ 12 % Taxation in Guatemala Guinea N / A N / A N / A N / A Taxation in Guinea Guinea - Bissau N / A N / A N / A N / A Taxation in Guinea - Bissau Guyana 30 % N / A 331⁄3 % 7001160000000000000 ♠ 16 % or 0 % Taxation in Guyana Guernsey 0 % 0 % 20 % 0 % Taxation in Guernsey Haiti N / A N / A N / A N / A Taxation in Haiti Honduras N / A N / A N / A N / A Taxation in Honduras Hong Kong 16.5 % 0 % 15 % 0 % . The idea to levy GST was proposed and dropped in 2006 . Taxation in Hong Kong Hungary 9 % 46.15 % ( 17.8 % social contribution tax , occasional training contribution 2.4 % , 5.7 % healthcare , social security 8.1 % , income tax 12.15 % , ) 46.15 % ( 17.8 % social contribution tax , occasional training contribution 2.4 % , 5.7 % healthcare , social security 8.1 % , income tax 12.15 % , ) 7001270000000000000 ♠ 27 % , 18 % ( milk , egg , pork , chicken meat , internet service , restaurant services ) , 5 % ( medicines , books ) Taxation in Hungary Iceland 20 % 0 % 46 % 7001240000000000000 ♠ 24 % or 11 % Taxation in Iceland India 25 % 0 % 30 % 7001280000000000000 ♠ 28 % . 18 % , 12 % , 5 % , 0 % . GST rates in India . Taxation in India Indonesia 25 % 5 % 30 % 7001100000000000000 ♠ 10 % Taxation in Indonesia Iran 25 % 0 % 35 % 0 % -- 9 % -- depending on item Taxation in Iran Iraq N / A N / A N / A N / A Taxation in Iraq Ireland 12.5 % 20 % ( first € 1,650 pro anno is deductible ) 52 % ( 40 % Income Tax + 12 % social insurance contributions on income above € 70,000 , 9 % social security contributions between € 18,000 and € 70,000 ) 7001230000000000000 ♠ 23 % Goods 9 % -- 13.5 % Services 0 % certain items of food Taxation in Ireland Isle of Man 0 % 10 % 20 % 20 % , 5 % on Home Renovations Taxation in Isle of Man Israel Annual profit > 10B ILS : 6 % . Annual profit < 10B ILS : 7.5 % - 24 % . 11.5 % 50 % 7001170000000000000 ♠ 17 % on all the products and services ( except for vegetables and fruits ) . Taxation in Israel Italy 27.9 % ( 24 % + 3.9 % municipal ) 23 % - 0 % on the first 8.500 euro income 43 % + 4 % ( special added tax ) 7001220000000000000 ♠ 22 % or 10 % or 4 % ( food , books ) Taxation in Italy Ivory Coast N / A N / A N / A N / A Taxation in Ivory Coast Jamaica 33.3 % Large companies 25 % Small Private companies 0 % 25 % on income over J $1,500,000 GCT 7001165000000000000 ♠ 16.5 % , SCT varies up to 20 % Taxation in Jamaica Japan 32.11 % 15.105 % ( 5.105 % national + 10 % local ) 55.945 % ( 45.945 % national ) 7000800000000000000 ♠ 8 % ( consumption ) To go up to 10 % in October 2019 Taxation in Japan Jersey 0 % 0 % 20 % 5 % Taxation in Jersey Jordan 20 % 0 % 14 % 7001160000000000000 ♠ 16 % ( GST ) Taxation in Jordan Kazakhstan 20 % 10 % 10 % ( for residents ) , 15 % ( for non-residents ) 7001120000000000000 ♠ 12 % Taxation in Kazakhstan Kenya 30 % 10 % 30 % citizens , 35 % foreigners 16 % / 12 % ( electricity & fuel ) VAT , 0 % / exempt FOOD + 12.5 % Withholding tax , 5 % contractor Withholding tax Taxation in Kenya Kiribati N / A N / A N / A N / A Taxation in Kiribati Kuwait 0 % 0 % 0 % 0 % Taxation in Kuwait South Korea 24.2 % 6 % + 1.8 % 42 % + 11.4 % 7001100000000000000 ♠ 10 % Taxation in South Korea North Korea 25 % 0 % 20 % 2 % to 4 % Taxation in North Korea Kyrgyzstan N / A N / A N / A N / A Taxation in Kyrgyzstan Laos N / A N / A N / A N / A Taxation in Laos Latvia 0 % / 20 % ( flat tax rate ) 23 % ( flat tax rate ) 23 % 7001210000000000000 ♠ 21 % Taxation in Latvia Lebanon 15 % 2 % 20 % 7001100000000000000 ♠ 10 % Taxation in Lebanon Lesotho N / A N / A N / A N / A Taxation in Lesotho Liberia N / A N / A N / A N / A Taxation in Liberia Libya N / A N / A N / A N / A Taxation in Libya Liechtenstein 12.5 % 3 % 24 % 2.5 % - 7000800000000000000 ♠ 8.0 % , ( lodging services 3.8 % ) Taxation in Liechtenstein Lithuania 15 % 31.2 % 42.77 % 7001210000000000000 ♠ 21 % Taxation in Lithuania Luxembourg 29.22 % 6 % 52.45 % total : 40 % + 12.45 % social security charges 7001170000000000000 ♠ 17 % Taxation in Luxembourg Macau 12 % 0 % 12 % 0 % Taxation in Macau Macedonia 10 % 10 % ( flat tax rate ) 10 % 7001180000000000000 ♠ 18 % or 5 % Taxation in Macedonia Madagascar N / A N / A N / A N / A Taxation in Madagascar Malawi N / A N / A N / A N / A Taxation in Malawi Malaysia 18 -- 24 % 0 % 28 % . On top of that , additional 11 % for Employees Provident Fund , from Employee , 12 % -- 13 % from Employer ; Additional 1.2 % for SOCSO from Employee , and 1.4 % from Employer 6 % GST Taxation in Malaysia Maldives 8 % - 7001150000000000000 ♠ 15 % 0 % 15 % 7000600000000000000 ♠ 6 % Since January 1 , 2012 ( Increased from 3.5 % set on October 2 , 2011 ) Taxation in Maldives Mali N / A N / A N / A N / A Taxation in Mali Malta 0 -- 10 % ( 35 % pre rebate ) 0 % 35 % 7001180000000000000 ♠ 18 % Taxation in Malta Marshall Islands N / A 0 % , 8 % on employees of resident companies 12 % on employees of resident companies 2 -- 4 % Taxation in Marshall Islands Mauritania N / A N / A N / A N / A Taxation in Mauritania Mauritius 15 % 15 % ( flat tax rate ) 15 % 7001150000000000000 ♠ 15 % Taxation in Mauritius Mexico 30 % 1.92 % 35 % + reduction of deductions ( topes ) 7001160000000000000 ♠ 16 % Taxation in Mexico Moldova 12 % 7 % 18 % 7001200000000000000 ♠ 20 % Taxation in Moldova Monaco 33.33 % 0 % 0 % 7001196000000000000 ♠ 19.6 % - 5.5 % Taxation in Monaco Mongolia 10 % 10 % 10 % 10 % Taxation in Mongolia Montenegro 9 % 9 % ( first EUR 720 ) 15 % 7001110000000000000 ♠ 11 % ( 2015 ) Taxation in Montenegro Montserrat N / A N / A N / A N / A Taxation in Montserrat Morocco 10 % -- 31 % 0 % 7 % -- 20 % N / A Taxation in Morocco Mozambique N / A N / A N / A N / A Taxation in Mozambique Myanmar N / A N / A N / A N / A Taxation in Myanmar Namibia N / A N / A N / A N / A Taxation in Naminia Nauru N / A N / A N / A N / A Taxation in Nauru Nepal 20 % 15 % , 1 % Social Security Tax Mandatory 25 % 7001130000000000000 ♠ 13 % Taxation in Nepal Netherlands 20 % on first € 250,000 profit . 25 % on € 250,001 + profit 36.55 % ( first € 21.103 pro anno is deductible ) 51.95 % + reduction of deductions ( arbeidskorting and general korting ) 7001210000000000000 ♠ 21 % ( 6 % for essential and selected goods ) Taxation in the Netherlands New Zealand 28 % 10.5 % 33 % 7001150000000000000 ♠ 15 % GST Taxation in New Zealand New Caledonia 30 % 0 % 25 % on local income of non-residents 40 % N / A Taxation in New Caledonia Nicaragua N / A N / A N / A N / A Taxation in Nicaragua Niger N / A N / A N / A N / A Taxation in Niger Nigeria 30 % 7 % 24 % 5 % Taxation in Nigeria Niue N / A N / A N / A 12.5 % Taxation in Niue Norfolk Island N / A N / A N / A N / A Taxation in Norfolk Island Norway 23 % for 2018 0 % 23 % + 8.2 % + top tax ( from 1.4 % to 15.4 % ) minus deductions for 2018 7001250000000000000 ♠ 25 % or 15 % ( food and drink in shops ) or 10 % ( transportation , cinema , hotel rooms ) Taxation in Norway Oman 15 % 0 % 0 % 5 % Taxation in Oman Pakistan 35 % 7.5 % 35 % 5000000000000000000 ♠ 0 % or 17 % ( basic food items ) Taxation in Pakistan Palau N / A N / A N / A N / A Taxation in Palau Palestine 15 % 5 % 15 % 7001145000000000000 ♠ 14.5 % ( VAT ) Taxation in Palestine Panama 25 % 0 % 27 % 7000700000000000000 ♠ 7 % ( except for : essential goods 0 % , alcohol and hotels 10 % , tobacco 15 % ) Taxation in Panama Papua New Guinea N / A N / A N / A N / A Taxation in Papua New Guinea Paraguay 10 % 8 % 10 % 10 % Taxation in Paraguay Peru 30 % 0 % 30 % 7001180000000000000 ♠ 18 % ( 16 % VAT + 2 % Municipal Promotional Tax ) 0 -- 118 % ISC Impuesto Selectivo al Consumo ( To some products like liquor , cigarettes , etc . ) Taxation in Peru Philippines 30 % 0 % 35 % 7001120000000000000 ♠ 12 % or 0 % ( Senior citizens and persons with disability are exempted from paying the VAT . ) Taxation in the Philippines Pitcairn Islands N / A N / A N / A N / A Taxation in Pitcairn Islands Poland 19 % ( 15 % for SME ) 0 % 32 % ( or optional 19 % flat rate for self - employed ) 7001230000000000000 ♠ 23 % or 8 % or 5 % Taxation in Poland Portugal 23 % 14.5 % 48 % 7001230000000000000 ♠ 23 % , 13 % , 6 % Madeira , Açores : 15 % , 9 % , 4 % Taxation in Portugal Puerto Rico 20 % 0 % ( 16 % Proposed from March 2015 ) 33.34 % 11.5 % Taxation in Puerto Rico Qatar 10 % 0 % 0 % 0 % Taxation in Qatar Romania 10 % ( 1 % revenue for micro-entities ) 10 % ( flat tax rate ) 10 % ( + 25 % CAS ( social security ) + 10 % CASS ( health insurance ) for employed persons or only + 10 % CASS calculated from the minimum wage if you earn more than the monthly minimum wage x12 months for the self - employed persons , ex you pay a maximum of 2280 RON as CASS contribution in 2018 if you earn over 22800 RON for the whole year ) 7001190000000000000 ♠ 19 % or 9 % ( food , medicines , books , newspapers , hotel ... ) , or 5 % Taxation in Romania Russia 20 % 13 % ( flat ) 47 % ( 35 % for non-residents ; 13 % -- standard income tax ; insurance deductions : 26 % -- pension fund charges , 2.9 % -- social security charges ( 1.8 % -- for non-citizens ) , 5.1 % -- medicare ; totaling : 34 % + 13 % = 47 % ) 7001180000000000000 ♠ 18 % or 10 % ( books , certain items of food , children goods ; for several types of purchase such as house or flat freeing of this tax is possible ) Taxation in Russia Rwanda N / A N / A N / A N / A Taxation in Rwanda Saint Kitts and Nevis 0 % 0 % 0 % N / A Taxation in Saint Kitts and Nevis Saint Lucia N / A N / A N / A N / A Taxation in Saint Lucia Saint Pierre and Miquelon N / A N / A N / A N / A Taxation in Saint Pierre and Miquelon Saint Vincent and the Grenadines N / A N / A N / A N / A Taxation in Saint Vincent and the Grenadines Samoa N / A N / A N / A N / A Taxation in Samoa San Marino 17 % 12 % 50 % 17 % on imported goods . There is no VAT registration inside San Marino . Taxation in San Marino São Tomé and Príncipe N / A N / A N / A N / A Taxation in São Tomé and Príncipe Sark 0 % 0 % 0 % -- There are taxes on property and personal capital ( max £ 6,500 ) . 0 % -- There is no VAT on Sark . Import duty is levied on some goods brought onto the island . Taxation in Sark Saudi Arabia 20 % 0 % ( foreigners ) Zakat 2.5 % on capital assets ( natives ) 0 % ( foreigners ) Zakat 2.5 % on capital assets ( natives ) 5 % Taxation in Saudi Arabia Senegal 25 % 0 % 50 % 7001200000000000000 ♠ 20 % Taxation in Senegal Serbia 15 % 10 % 25 % ( additional contributions for state health , pension and unemployment funds ) 20 % or 8 % or 0 % ( reduced rates are for certain goods ) Taxation in Serbia Seychelles N / A N / A N / A N / A Taxation in Seychelles Sierra Leone N / A N / A N / A N / A Taxation in Sierra Leone Singapore 17 % 0 % 22 % ( Compulsory pension deduction of 20 % from Salary ) 7000700000000000000 ♠ 7 % ( GST ) Taxation in Singapore Sint Maarten N / A N / A N / A N / A Taxation in Sint Maarten Slovakia 22 % 0 % 25 % 7001200000000000000 ♠ 20 % 10 % on medication and books Taxation in Slovakia Slovenia 19 % 16 % 50 % 7001220000000000000 ♠ 22 % or 9.5 % Taxation in Slovenia Solomon Islands N / A N / A N / A N / A Taxation in Solomon Islands Somalia N / A N / A N / A N / A Taxation in Somalia South Africa 28 % 18 % 45 % 14 % ( 7001150000000000000 ♠ 15 % from 1 April 2018 ) Taxation in South Africa South Sudan N / A N / A N / A N / A Taxation in South Sudan Spain 25 % 0 % ( below € 12,000 ) 45 % 21 % , 10 % & 4 % Taxation in Spain Sri Lanka 15 % -- 30 % 0 % 15 % ( If annual income is more than 2.5 m LKR ) 5000000000000000000 ♠ 0 % or 8 % or 12 % Taxation in Sri Lanka Sudan N / A N / A N / A N / A Taxation in Sudan Suriname N / A N / A N / A N / A Taxation in Suriname Swaziland 27.5 % 33 % 33 % 7001140000000000000 ♠ 14 % Taxation in Swaziland Sweden 22 % 29.19 % ( first USD $2,690 pro anno is deductible ) 60.15 % ( 25 % national ) 7001250000000000000 ♠ 25 % or 12 % or 6 % Taxation in Sweden Switzerland 17.92 % 0 % 13.2 % ( federal ) 7000770000000000000 ♠ 7.7 % or 3.8 % or 2.5 % Taxation in Switzerland Syria 22 % 5 % 15 % N / A Taxation in Syria Taiwan 17 % 6 % 45 % 7000500000000000000 ♠ 5 % VAT Various rates of Gross receipts tax on a few industries , such as financial services . Taxation in Taiwan Tajikistan N / A N / A N / A N / A Taxation in Tajikistan Tanzania 30 % 15 % 30 % 18 % Taxation in Tanzania Thailand 20 % 0 % 35 % 7 % Taxation in Thailand Togo N / A N / A N / A N / A Taxation in Togo Tokelau N / A N / A N / A N / A Taxation in Tokelau Tonga N / A N / A N / A N / A Taxation in Tonga Trinidad and Tobago 25 % 0 % 25 % 12.5 % Taxation in Trinidad & Tobago Tunisia 30 % 0 % 35 % 7001180000000000000 ♠ 18 % or 12 % or 6 % Taxation in Tunisia Turkey 20 % 15 % 35 % 7001180000000000000 ♠ 18 % or 8 % ( e.g. clothing ) or 1 % ( certain food ) Taxation in Turkey Turkmenistan N / A N / A N / A N / A Taxation in Turkmenistan Turks and Caicos Islands N / A N / A N / A N / A Taxation in Turks and Caicos Islands Tuvalu N / A N / A N / A N / A Taxation in Tuvalu Uganda N / A N / A N / A N / A Taxation in Uganda Ukraine 18 % 18 % 18 % 20 % or 7 % or 0 % Taxation in Ukraine United Arab Emirates 0 % 0 % 0 % 5 % Taxation in United Arab Emirates United Kingdom 7001190000000000000 ♠ 19 % 20 % ( plus personal allowance of £ 11,000 for people earning less than £ 100,000 -- tapered down to zero by £ 123,000 ) 45 % ( on income over £ 150,000 ) 7001200000000000000 ♠ 20 % Standard Rate ; 5 % Reduced Rate for home energy and renovations ; 0 % Zero Rate for life necessities -- groceries , water , prescription medications , medical equipment and supplies , public transport , children clothing , books and periodicals . Taxation in the United Kingdom United States 21 % + 0 -- 12 % State / Local 0 % ( federal ) + 0 % ( state ) + 0 % -- 3 % ( local ) 54.4 % in San Francisco ( 37 % federal ) 5000000000000000000 ♠ 0 % - 11.725 % ( state and local ) Taxation in the United States Uruguay 25 % 0 % 30 % 7001220000000000000 ♠ 22 % ( basic ) or 11 % ( minimum ) or 0 % ( extent ) Taxation in Uruguay Uzbekistan 8 % 7.5 % 22 % 0 -- 7001200000000000000 ♠ 20 % Taxation in Uzbekistan Vanuatu N / A N / A N / A N / A Taxation in Vanuatu Venezuela 34 % 6 % 34 % 7 % -- 9 % - 7001120000000000000 ♠ 12 % Taxation in Venezuela Vietnam 20 % 5 % 35 % 7001100000000000000 ♠ 10 % Taxation in Vietnam British Virgin Islands 0 % 0 % 0 % N / A Taxation in the British Virgin Islands U.S. Virgin Islands 50 % -- 500 % N / A N / A N / A N / A Taxation in United States Virgin Islands Yemen 20 % 10 % 15 % 2 % Taxation in Yemen Zambia 35 % 10 % 30 % 7001160000000000000 ♠ 16 % Taxation in Zambia Zimbabwe N / A N / A N / A N / A Taxation in Zimbabwe Notes ( edit ) Jump up ^ Businesses with annual turnover above A $2 million pay 30 % , all other business pay the lower 28.5 % rate . Jump up ^ Includes 2 % Medicare levy , plus temporary 2 % ' deficit levy ' due to expire in 2017 . Jump up ^ While there is no sales tax or GST , the Cayman Islands impose various import duties on goods imported to the island nation . See also ( edit ) Wikimedia Commons has media related to Marginal tax rates . Tax rates in Europe List of countries by tax revenue as percentage of GDP Tax Freedom Day Tax haven Tax rates of Europe VAT rates around the world Welfare state List of countries by social welfare spending References ( edit ) Jump up ^ `` Economic Data and Statistics on World Economy and Economic Freedom '' . www.heritage.org . ^ Jump up to : Robertson , Andrew ( 26 April 2017 ) . `` Big business has a solution for the budget deficit : Give us $12 b '' . ABC News . Retrieved 4 May 2017 . ^ Jump up to : `` Afghanistan -- Income Tax '' . KPMG. 14 June 2016 . Retrieved 4 May 2017 . Jump up ^ Mackenzie , James ( 9 January 2017 ) . `` Afghan businesses feel squeeze from government tax drive '' . Reuters . Retrieved 4 May 2017 . Jump up ^ Koleka , Benet ( 16 December 2013 ) . `` Albania to raise corporate tax to 15 pct as it battles rising debt '' . Reuters . Retrieved 4 May 2017 . ^ Jump up to : `` Albania -- Taxes on personal income '' . PWC. 1 December 2016 . Retrieved 4 May 2017 . Jump up ^ `` Albania cuts tourism tax to 6 pct '' . Xinhua News . 7 April 2017 . Retrieved 4 May 2017 . ^ Jump up to : `` VAT Chart Colombia 2017 '' ( PDF ) . DIAN . DIAN.gov.co . Retrieved 2017 - 10 - 18 . Jump up ^ `` Algeria Corporate Taxes on Income '' . PWC . Retrieved 4 May 2017 . ^ Jump up to : `` Algeria Tax Guide 2013 '' ( PDF ) . PKF . Retrieved 4 May 2017 . ^ Jump up to : `` Algeria Other Taxes '' . PWC. 13 December 2016 . Retrieved 4 May 2017 . Jump up ^ `` Calls in American Samoa for lower corporate tax rates '' . Radio New Zealand . 30 May 2012 . Retrieved 30 May 2017 . ^ Jump up to : `` American Samoa Investment Guide 2014 '' ( PDF ) . Office of the Governor . Retrieved 30 May 2017 . Jump up ^ `` Treasurer tells Fono wage tax should be repealed '' . Samoa News . 26 March 2014 . Retrieved 30 May 2017 . Jump up ^ `` 5 % sales tax proposed for American Samoa '' . Radio New Zealand . 26 May 2015 . Retrieved 30 May 2017 . Jump up ^ Tremlett , Giles ( 2011 - 12 - 27 ) . `` Andorra gets a taste of taxation '' . The Guardian . London . ^ Jump up to : Madger , Jason ( 11 January 2017 ) . `` Former World Formula One champion Jacques Villeneuve runs into tax trouble with Revenue Quebec '' . National Post . Retrieved 4 May 2017 . Jump up ^ `` International Tax Andorra Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 4 May 2017 . ^ Jump up to : `` Angola Tax Guide 2016 / 17 '' ( PDF ) . PKF . June 2016 . Retrieved 4 May 2017 . ^ Jump up to : `` International Tax Anguilla Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 30 May 2017 . ^ Jump up to : `` Taxation and Investment in Argentina 2016 '' ( PDF ) . Deloitte . Retrieved 4 May 2017 . ^ Jump up to : `` International Tax Armenia Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Aruba Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Australia Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . Jump up ^ Guest , Ross ( 3 June 2016 ) . `` Explainer : what is the temporary deficit levy and why was it introduced ? '' . The Conversation . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Austria Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . ^ Jump up to : `` International Tax Azerbaijan Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 5 May 2017 . Jump up ^ `` Bahamas capital gains tax rates , and property income tax '' . Globalpropertyguide.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` Taxation and Investment Guides : Bahamas Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ `` Bahamas -- Highlights 2015 '' ( PDF ) . Deloitte . Retrieved 3 May 2017 . ^ Jump up to : `` Revision , skat og rådgivning KPMG DK '' ( PDF ) . Kpmg.dk . Retrieved 2013 - 02 - 04 . ^ Jump up to : `` tax rates tool test page '' . KPMG. 10 November 2017 . Jump up ^ Form 2290 Jump up ^ `` Taxation and Investment Guides : Bahrain Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . ^ Jump up to : `` FITA '' . FITA . Retrieved 2013 - 02 - 04 . ^ Jump up to : `` AGN Tax Brochure -- 2016 Corporate Tax -- A European Comparison '' ( PDF ) . AGN International . Retrieved 2016 - 10 - 13 . Jump up ^ `` Ministry of Finance Royal Government of Bhutan '' . Mof.gov.bt . 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Jump up ^ `` International Tax Canada Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 27 May 2017 . ^ Jump up to : `` International Tax Cayman Islands Highlights 2017 '' ( PDF ) . Deloitte . Retrieved 30 May 2017 . Jump up ^ Duncan , Charles ( 23 June 2016 ) . `` 18 - month budget : Gov 't revenue tops $1.2 B '' . Cayman Compass . Retrieved 30 May 2017 . ^ Jump up to : `` Financial Freedom in Central African Republic '' . FinancialFreedomIndex.com . Archived from the original on 2015 - 06 - 22 . Retrieved 2015 - 05 - 22 . Jump up ^ `` Servicio de Impuestos Internos '' ( in Spanish ) . Sii.cl . Retrieved 2013 - 02 - 04 . - For corporate tax : rate of 20 % introduced by Law 20630 ( 27 September 2012 ) , in force from 1 January 2013 . Jump up ^ `` Preguntas Frecuentes '' . www.sii.cl . Jump up ^ `` Archived copy '' . Archived from the original on 2015 - 02 - 27 . Retrieved 2014 - 05 - 14 . Jump up ^ `` THE CHILEAN INCOME TAX SYSTEM '' . www.sii.cl . Jump up ^ Zhao , Wenpei. `` 2015 最新 个人 所得税 税率 表 及 计算 方法 ( 图 ) '' . 中国 河南 网 . Retrieved 2016 - 08 - 27 . Jump up ^ KPMG . `` China -- Income Tax '' . KPMG . Retrieved 2016 - 08 - 27 . Jump up ^ `` Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales '' , ARTÍCULO 240 -- TARIFA GENERAL PARA PERSONAS JURÍDICAS Retrieved 2017 / 12 / 01 ^ Jump up to : `` Estatuto Tributario de los Impuestos Administrados por la Dirección General de Impuestos Nacionales '' , ARTICULO 241 . TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES Retrieved 2017 / 12 / 01 Jump up ^ `` Archived copy '' . Archived from the original on 2011 - 11 - 12 . Retrieved 2011 - 11 - 13 . Jump up ^ `` beograd.com -- Strana nije nađena '' . Emg.rs. 2011 - 02 - 14 . Archived from the original on 2012 - 03 - 02 . Retrieved 2013 - 02 - 04 . Jump up ^ `` Ley 113 Gaceta de Cuba '' ( PDF ) . Archived from the original ( PDF ) on 2013 - 07 - 17 . Retrieved 2014 - 03 - 15 . Jump up ^ `` Tax System -- EURAXESS Czech Republic '' . Euraxess . Archived from the original on September 5 , 2015 . Retrieved August 25 , 2015 . Jump up ^ `` Czech Republic Highlights 2015 '' ( PDF ) . Deloitte . Archived from the original ( PDF ) on September 9 , 2015 . Retrieved August 25 , 2015 . Jump up ^ `` VAT LiveInternational VAT and GST rates VAT Live '' . VAT Live . Retrieved 2013 - 03 - 24 . Jump up ^ `` SKAT : Income tax rates '' . Skat.dk . Archived from the original on 2013 - 02 - 20 . Retrieved 2013 - 02 - 04 . ^ Jump up to : `` Gældende skattesatser '' . Jump up ^ `` Income Tax law in Egypt '' . Incometax.gov.eg . Retrieved 2013 - 02 - 04 . Jump up ^ http://www.investmentfiji.org.fj/resources/uploads/embeds/file/2016%20INCENTIVE%20BROCHURE.pdf Jump up ^ `` Finland Ministry of Finance '' . Archived from the original on 2013 - 06 - 19 . Retrieved 2014 - 02 - 07 . Jump up ^ `` Archived copy '' . Archived from the original on 2014 - 07 - 14 . Retrieved 2014 - 07 - 17 . Jump up ^ `` Valtion tuloveroasteikko 2014 '' . Jump up ^ The municipal tax is flat , but the amount of taxable income is always reduced by 2 930 euros . Therefore , if having income of max. 2 930 euros , no municipal tax has to be paid . ( 1 ) Jump up ^ https://www.vero.fi/download/Luettelo_kuntien_ja_seurakuntien_tuloveroprosenteista_vuonna_2014/%7B388C6584-0062-4100-AEE3-57756815094E%7D/8895 Jump up ^ `` Income tax '' . Your Europe -- Citizens . Retrieved 2017 - 03 - 24 . Jump up ^ `` Guyana Highlights 2013 '' ( PDF ) . Deloitte . Retrieved 2013 - 05 - 17 . Jump up ^ `` 2017 Worldwide Corporate Tax Guide '' . www.ey.com . Jump up ^ http://taxsummaries.pwc.com/ID/Guernsey-Corporate-Other-taxes Jump up ^ `` 2008 -- 09 Budget -- Tax Concessions '' . Ird.gov.hk . Retrieved 2013 - 02 - 04 . Jump up ^ `` Hong Kong direct corporate taxes '' . Lawandtax-news.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` Tax Rates '' . www.incometaxindia.gov.in . Retrieved 10 January 2018 . Jump up ^ `` TAX RATES '' . 12 February 2017 . Jump up ^ `` GST for GOODS '' ( PDF ) . Archived from the original ( PDF ) on 2017 - 07 - 08 . Jump up ^ `` GST for Service '' ( PDF ) . Archived from the original ( PDF ) on 2017 - 07 - 08 . Jump up ^ `` Israel dangles tax cuts to attract multinationals '' . Jump up ^ Temple - , Patrick ( March 2012 ) . `` US displacing Japan as No 1 for highest corp taxes '' . Reuters . Retrieved 2013 - 05 - 17 . Jump up ^ `` Japan to cut corporate tax rate to 29.74 percent in two stages : sources '' . Reuters . December 2015 . Retrieved 2016 - 07 - 28 . Jump up ^ Jersey , States of . `` Taxation in Jersey '' . www.gov.je . 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Jump up ^ `` Rate Of Contributions '' . Retrieved 2017 - 09 - 06 . Jump up ^ http://www.straitstimes.com/breaking-news/se-asia/story/malaysia-introduce-gst-6-april-2015-20131025 Jump up ^ `` Maldives Inland Revenue Authority '' . MIRA . Retrieved 2013 - 02 - 04 . Jump up ^ http://www.mira.gov.mv/laws_regulations/BPT%20Act%20English%20Translation.pdf Jump up ^ http://www.mira.gov.mv/laws_regulations/Goods_and_Services_Tax_Act_English.pdf Jump up ^ `` Lowtax -- Global Tax & Business Portal -- Personal Taxation -- Income Tax '' . www.lowtax.net . Jump up ^ `` Taxation and Investment Guides : Mexico Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ `` Monaco capital gains tax rates , and property income tax '' . Globalpropertyguide.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` Monaco Tax System . Monte Carlo Tax Haven '' . Yourmonaco.com . Retrieved 2013 - 02 - 04 . Jump up ^ Montenegro Corporate Tax Law ^ Jump up to : `` Invest in Montenegro -- MIPA -- Montenegrin Investment Promotion Agency '' . Archived from the original on 2013 - 12 - 03 . Jump up ^ https://home.kpmg.com/xx/en/home/insights/2015/11/montenegro-income-tax.html ^ Jump up to : `` code générale des impots ( 2017 ) '' ( PDF ) . Jump up ^ `` UN salaries , tax -- Nepali Times '' . Nepalitimes.com . Retrieved 2013 - 02 - 04 . Jump up ^ eKantipur.com Archived July 12 , 2007 , at the Wayback Machine . Jump up ^ `` Nederlandse Belastingschijven voor 2013 '' . www.belastingschijven.net . Jump up ^ `` Archived copy '' . Archived from the original on 2014 - 04 - 17 . Retrieved 2014 - 04 - 20 . Jump up ^ `` Weekly and fortnightly PAYE deduction tables 2017 ( IR 340 ) '' ( PDF ) . Inland Revenue Department . April 2009 . Retrieved 2009 - 04 - 28 . Jump up ^ `` Doing Business in New Caledonia : Corporate Taxation '' . PriceWaterhouseCoopers International Ltd. 2011 . Jump up ^ `` Doing Business in New Caledonia : Personal Taxation '' . PriceWaterhouseCoopers International Ltd. 2011 . Jump up ^ `` Main features of the Government 's tax programme for 2011 '' . Ministry of Finance . 5 October 2010 . ^ Jump up to : `` Skattesatser 2018 '' . regjeringen.no ( in Norwegian ) . Jump up ^ `` '' Taxation and Investment Guides : Oman Highlights 2013 '' Deloitte & Touche '' ( PDF ) . Jump up ^ `` International Tax Oman Highlights 2017 '' ( PDF ) . Jump up ^ `` Corporate Tax Rates 2012 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . ^ Jump up to : http://www.mediafax.ro/politic/revolutia-fiscala-guvernul-a-adoptat-ordonanta-de-urgenta-care-modifica-esential-codul-fiscal-mesajul-lui-tudose-s-au-inflamat-niste-multinationale-sindicatele-sesizeaza-avocatul-poporului-16811305 Jump up ^ `` О страховых взносах в Пенсионный фонд Российской Федерации , Фонд социального страхования Российской Федерации , Федеральный фонд обязательного медицинского страхования ( с изменениями на 19 декабря 2016 года ) ( утратил силу с 01.01. 2017 на основании Федерального закона от 03.07. 2016 N 250 - ФЗ ) , Федеральный закон от 24 июля 2009 года No 212 - ФЗ '' . docs.cntd.ru . Retrieved 2017 - 12 - 22 . 1 ) Пенсионный фонд Российской Федерации -- 26 процентов ; 2 ) Фонд социального страхования Российской Федерации -- 2 , 9 процента ; 2.1 ) Фонд социального страхования Российской Федерации -- 1 , 8 процента в отношении выплат и иных вознаграждений в пользу иностранных граждан и лиц без гражданства , временно пребывающих в Российской Федерации ... ; 3 ) Федеральный фонд обязательного медицинского страхования -- с 1 января 2012 года -- 5 , 1 процента Jump up ^ `` Meet the Locals and learn about life on the Island of Sark -- Sark Island Tourism '' . 31 August 2011 . Jump up ^ International Tax and Business Guides -- Economic Data -- Statistics -- Tax -- EIU -- The Economist -- Foreign Investment -- Deloitte Touche Tohmatsu Jump up ^ `` Archived copy '' ( PDF ) . Archived from the original ( PDF ) on 2013 - 03 - 19 . Retrieved 2013 - 02 - 04 . Jump up ^ Corporate tax law ( Serbian ) + 10 % on withdrawal Jump up ^ `` Закон о порезу на доходак грађана '' . Jump up ^ ( 2 ) Jump up ^ `` Tax rates & tax exemption schemes '' . Inland Revenue Authority of Singapore . Retrieved 2014 - 08 - 05 . Jump up ^ `` Tax licence passes ; a tax rate cut to 22 % '' . 2013 - 12 - 09 . Retrieved 2014 - 01 - 20 . Jump up ^ `` Slovakia -- Proposed increases to corporate , individual income tax rates '' . Retrieved 2013 - 03 - 25 . Jump up ^ `` South Africa budget '' . Retrieved 2013 - 02 - 04 . Jump up ^ `` South Africans to pay higher VAT for first time in two decades '' . Fin24 . Retrieved 2018 - 02 - 21 . Jump up ^ `` Belopp och procent inkomstår 2013 Skatteverket '' . Skatteverket.se . Retrieved 2013 - 02 - 04 . Jump up ^ `` Totala kommunala skattesatsen ökar marginellt 2017 '' . scb.se. 2016 - 12 - 15 . Retrieved 2017 - 11 - 29 . Jump up ^ `` Kommunal och statlig inkomstskatt '' . skatteverket.se. 2016 - 12 - 03 . Retrieved 2017 - 11 - 29 . Jump up ^ `` VAT rates Sweden -- Skatteverket '' . Skatteverket.se. 2010 - 01 - 23 . Retrieved 2013 - 02 - 04 . Jump up ^ Pevzner , Alex ( 2010 - 05 - 28 ) . `` Taiwan Cuts Corporate Income Tax To 17 % '' . Online.wsj.com . Retrieved 2013 - 02 - 04 . Jump up ^ `` 營業稅 試算 '' . 財政 部 稅務 入口 網 ( in Chinese ) . Retrieved 8 July 2016 . Jump up ^ `` 18 '' . 1 January 2016 . Jump up ^ `` Corporate Income Tax Rates around the World , 2015 -- Tax Foundation '' . 1 October 2015 . ^ Jump up to : ( 3 ) Archived April 10 , 2009 , at the Wayback Machine . Jump up ^ `` HM Revenue & Customs Budget 2008 Press Notice PN02 '' ( PDF ) . Hmrc.gov.uk. 2011 - 06 - 28 . Retrieved 2013 - 02 - 04 . Jump up ^ https://www.cchdaily.co.uk/budget-2017-corporation-tax-rate-cut-19 Jump up ^ `` Rates and Allowances : Income Tax '' . GOV.UK . Retrieved 2016 - 05 - 20 . Jump up ^ `` HM Revenue & Customs : Income tax rates and Allowances 2012 -- 13 and 2013 -- 14 '' . Hmrc.gov.uk . Retrieved 2013 - 02 - 04 . Jump up ^ `` Directgov -- Value Added Tax '' . Direct.gov.uk. 2013 - 01 - 09 . Retrieved 2013 - 02 - 04 . Jump up ^ `` State Corporate Income Tax Rates , 2000 -- 2013 '' . Tax Foundation . Retrieved 2013 - 05 - 17 . Jump up ^ `` State Corporate Income Tax Rates , 2000 -- 2013 '' . Tax Foundation . Archived from the original on 2013 - 05 - 05 . Retrieved 2013 - 05 - 17 . Jump up ^ `` Department of Planning & Investment _ DPI '' . Dpi.hochiminhcity.gov.vn . Archived from the original on 2010 - 08 - 28 . Retrieved 2013 - 02 - 04 . Jump up ^ `` Taxation and Investment Guides : BVI Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . Jump up ^ `` Taxation and Investment Guides : Yemen Highlights 2013 '' Deloitte & Touche Archived 2013 - 10 - 02 at the Wayback Machine . External links ( edit ) State Business Tax Climate Index Rankings , 2003 -- 2008 in the U.S. , Tax Foundation OECD Comparison of Wage Taxes ( top combined marginal individual tax rates ) , Tax Foundation European VAT Rates IBFD , Your Portal to Cross-Border Tax Expertise Paying Taxes -- World Bank ( hide ) Lists of countries by financial rankings Trade Account balance % of GDP Exports net per capita Imports Leading trade partners Investment FDI received past FDI abroad GFI Funds Forex reserves Forex reserves ( ex . gold ) Gold reserves Sovereign wealth funds Pension funds Creditor nations Debtor nations Budget and debt Government budget PPP % of GDP Credit rating External debt Public debt future Income and taxes Tax rates Tax revenue Wage average median minimum Bank rates Central bank interest rate Commercial bank prime lending rate Currency Exchange rates to US $ Inflation rate Other Financial Development Index Corporate governance Development aid Ease of Doing Business Employment / Unemploymment External assets Wealth Lists of countries by GDP rankings List of international rankings List of top international rankings by country Lists by country Retrieved from `` https://en.wikipedia.org/w/index.php?title=List_of_countries_by_tax_rates&oldid=837757781 '' Categories : Taxation by country Lists of countries by economic indicator Taxation - related lists Hidden categories : Webarchive template wayback links All articles with dead external links Articles with dead external links from September 2015 CS1 Spanish - language sources ( es ) Articles with dead external links from September 2017 Articles with permanently dead external links CS1 Malay - language sources ( ms ) CS1 Norwegian - language sources ( no ) Articles with dead external links from February 2013 CS1 Chinese - language sources ( zh ) Articles lacking in - text citations from August 2015 All articles lacking in - text citations Wikipedia introduction cleanup from December 2017 All pages needing cleanup Articles covered by WikiProject Wikify from December 2017 All articles covered by WikiProject Wikify Articles with multiple maintenance issues All articles with unsourced statements Articles with unsourced statements from September 2009 Articles with unsourced statements from September 2010 Articles with unsourced statements from July 2012 Talk Contents About Wikipedia 한국어 Монгол Nederlands اردو 中文 Edit links This page was last edited on 22 April 2018 , at 21 : 23 . 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Question: who has the highest corporate taxes in the world


Computer data storage - wikipedia Computer data storage Jump to : navigation , search `` Memory device '' redirects here . For tricks used to aid human memory , see mnemonic . Main article : Data storage 1 GiB of SDRAM mounted in a personal computer . An example of primary storage . 15 GiB PATA hard disk drive ( HDD ) from 1999 ; when connected to a computer it serves as secondary storage . 160 GB SDLT tape cartridge , an example of off - line storage . When used within a robotic tape library , it is classified as tertiary storage instead . Computer data storage , often called storage or memory , is a technology consisting of computer components and recording media that are used to retain digital data . It is a core function and fundamental component of computers . The central processing unit ( CPU ) of a computer is what manipulates data by performing computations . In practice , almost all computers use a storage hierarchy , which puts fast but expensive and small storage options close to the CPU and slower but larger and cheaper options farther away . Generally the fast volatile technologies ( which lose data when off power ) are referred to as `` memory '' , while slower persistent technologies are referred to as `` storage '' . In the Von Neumann architecture , the CPU consists of two main parts : The control unit and the arithmetic logic unit ( ALU ) . The former controls the flow of data between the CPU and memory , while the latter performs arithmetic and logical operations on data . Contents ( hide ) 1 Functionality 2 Data organization and representation 3 Hierarchy of storage 3.1 Primary storage 3.2 Secondary storage 3.3 Tertiary storage 3.4 Off - line storage 4 Characteristics of storage 4.1 Volatility 4.2 Mutability 4.3 Accessibility 4.4 Addressability 4.5 Capacity 4.6 Performance 4.7 Energy use 5 Storage media 5.1 Semiconductor 5.2 Magnetic 5.3 Optical 5.4 Paper 5.5 Other storage media or substrates 6 Related technologies 6.1 Redundancy 6.2 Network connectivity 6.3 Robotic storage 7 See also 7.1 Primary storage topics 7.2 Secondary , tertiary and off - line storage topics 7.3 Data storage conferences 8 References 9 Further reading Functionality ( edit ) Without a significant amount of memory , a computer would merely be able to perform fixed operations and immediately output the result . It would have to be reconfigured to change its behavior . This is acceptable for devices such as desk calculators , digital signal processors , and other specialized devices . Von Neumann machines differ in having a memory in which they store their operating instructions and data . Such computers are more versatile in that they do not need to have their hardware reconfigured for each new program , but can simply be reprogrammed with new in - memory instructions ; they also tend to be simpler to design , in that a relatively simple processor may keep state between successive computations to build up complex procedural results . Most modern computers are von Neumann machines . Data organization and representation ( edit ) A modern digital computer represents data using the binary numeral system . Text , numbers , pictures , audio , and nearly any other form of information can be converted into a string of bits , or binary digits , each of which has a value of 1 or 0 . The most common unit of storage is the byte , equal to 8 bits . A piece of information can be handled by any computer or device whose storage space is large enough to accommodate the binary representation of the piece of information , or simply data . For example , the complete works of Shakespeare , about 1250 pages in print , can be stored in about five megabytes ( 40 million bits ) with one byte per character . Data are encoded by assigning a bit pattern to each character , digit , or multimedia object . Many standards exist for encoding ( e.g. , character encodings like ASCII , image encodings like JPEG , video encodings like MPEG - 4 ) . By adding bits to each encoded unit , redundancy allows the computer to both detect errors in coded data and correct them based on mathematical algorithms . Errors generally occur in low probabilities due to random bit value flipping , or `` physical bit fatigue '' , loss of the physical bit in storage of its ability to maintain a distinguishable value ( 0 or 1 ) , or due to errors in inter or intra-computer communication . A random bit flip ( e.g. , due to random radiation ) is typically corrected upon detection . A bit , or a group of malfunctioning physical bits ( not always the specific defective bit is known ; group definition depends on specific storage device ) is typically automatically fenced - out , taken out of use by the device , and replaced with another functioning equivalent group in the device , where the corrected bit values are restored ( if possible ) . The cyclic redundancy check ( CRC ) method is typically used in communications and storage for error detection . A detected error is then retried . Data compression methods allow in many cases ( such as a database ) to represent a string of bits by a shorter bit string ( `` compress '' ) and reconstruct the original string ( `` decompress '' ) when needed . This utilizes substantially less storage ( tens of percents ) for many types of data at the cost of more computation ( compress and decompress when needed ) . Analysis of trade - off between storage cost saving and costs of related computations and possible delays in data availability is done before deciding whether to keep certain data compressed or not . For security reasons certain types of data ( e.g. , credit - card information ) may be kept encrypted in storage to prevent the possibility of unauthorized information reconstruction from chunks of storage snapshots . Hierarchy of storage ( edit ) Main article : Memory hierarchy This article appears to contradict the article Memory hierarchy . Please see discussion on the linked talk page . ( March 2013 ) ( Learn how and when to remove this template message ) Various forms of storage , divided according to their distance from the central processing unit . The fundamental components of a general - purpose computer are arithmetic and logic unit , control circuitry , storage space , and input / output devices . Technology and capacity as in common home computers around 2005 . Generally , the lower a storage is in the hierarchy , the lesser its bandwidth and the greater its access latency is from the CPU . This traditional division of storage to primary , secondary , tertiary and off - line storage is also guided by cost per bit . In contemporary usage , `` memory '' is usually semiconductor storage read - write random - access memory , typically DRAM ( dynamic RAM ) or other forms of fast but temporary storage . `` Storage '' consists of storage devices and their media not directly accessible by the CPU ( secondary or tertiary storage ) , typically hard disk drives , optical disc drives , and other devices slower than RAM but non-volatile ( retaining contents when powered down ) . Historically , memory has been called core memory , main memory , real storage or internal memory . Meanwhile , non-volatile storage devices have been referred to as secondary storage , external memory or auxiliary / peripheral storage . Primary storage ( edit ) Main article : Computer memory Primary storage ( also known as main memory or internal memory ) , often referred to simply as memory , is the only one directly accessible to the CPU . The CPU continuously reads instructions stored there and executes them as required . Any data actively operated on is also stored there in uniform manner . Historically , early computers used delay lines , Williams tubes , or rotating magnetic drums as primary storage . By 1954 , those unreliable methods were mostly replaced by magnetic core memory . Core memory remained dominant until the 1970s , when advances in integrated circuit technology allowed semiconductor memory to become economically competitive . This led to modern random - access memory ( RAM ) . It is small - sized , light , but quite expensive at the same time . ( The particular types of RAM used for primary storage are also volatile , i.e. they lose the information when not powered ) . As shown in the diagram , traditionally there are two more sub-layers of the primary storage , besides main large - capacity RAM : Processor registers are located inside the processor . Each register typically holds a word of data ( often 32 or 64 bits ) . CPU instructions instruct the arithmetic logic unit to perform various calculations or other operations on this data ( or with the help of it ) . Registers are the fastest of all forms of computer data storage . Processor cache is an intermediate stage between ultra-fast registers and much slower main memory . It was introduced solely to improve the performance of computers . Most actively used information in the main memory is just duplicated in the cache memory , which is faster , but of much lesser capacity . On the other hand , main memory is much slower , but has a much greater storage capacity than processor registers . Multi-level hierarchical cache setup is also commonly used -- primary cache being smallest , fastest and located inside the processor ; secondary cache being somewhat larger and slower . Main memory is directly or indirectly connected to the central processing unit via a memory bus . It is actually two buses ( not on the diagram ) : an address bus and a data bus . The CPU firstly sends a number through an address bus , a number called memory address , that indicates the desired location of data . Then it reads or writes the data in the memory cells using the data bus . Additionally , a memory management unit ( MMU ) is a small device between CPU and RAM recalculating the actual memory address , for example to provide an abstraction of virtual memory or other tasks . As the RAM types used for primary storage are volatile ( uninitialized at start up ) , a computer containing only such storage would not have a source to read instructions from , in order to start the computer . Hence , non-volatile primary storage containing a small startup program ( BIOS ) is used to bootstrap the computer , that is , to read a larger program from non-volatile secondary storage to RAM and start to execute it . A non-volatile technology used for this purpose is called ROM , for read - only memory ( the terminology may be somewhat confusing as most ROM types are also capable of random access ) . Many types of `` ROM '' are not literally read only , as updates to them are possible ; however it is slow and memory must be erased in large portions before it can be re-written . Some embedded systems run programs directly from ROM ( or similar ) , because such programs are rarely changed . Standard computers do not store non-rudimentary programs in ROM , and rather , use large capacities of secondary storage , which is non-volatile as well , and not as costly . Recently , primary storage and secondary storage in some uses refer to what was historically called , respectively , secondary storage and tertiary storage . Secondary storage ( edit ) A hard disk drive with protective cover removed It has been suggested that Auxiliary memory be merged into this article . ( Discuss ) Proposed since November 2017 . Main article : Auxiliary memory Secondary storage ( also known as external memory or auxiliary storage ) , differs from primary storage in that it is not directly accessible by the CPU . The computer usually uses its input / output channels to access secondary storage and transfers the desired data using intermediate area in primary storage . Secondary storage does not lose the data when the device is powered down -- it is non-volatile . Per unit , it is typically also two orders of magnitude less expensive than primary storage . Modern computer systems typically have two orders of magnitude more secondary storage than primary storage and data are kept for a longer time there . In modern computers , hard disk drives are usually used as secondary storage . The time taken to access a given byte of information stored on a hard disk is typically a few thousandths of a second , or milliseconds . By contrast , the time taken to access a given byte of information stored in random - access memory is measured in billionths of a second , or nanoseconds . This illustrates the significant access - time difference which distinguishes solid - state memory from rotating magnetic storage devices : hard disks are typically about a million times slower than memory . Rotating optical storage devices , such as CD and DVD drives , have even longer access times . With disk drives , once the disk read / write head reaches the proper placement and the data of interest rotates under it , subsequent data on the track are very fast to access . To reduce the seek time and rotational latency , data are transferred to and from disks in large contiguous blocks . When data reside on disk , accessing them in large blocks to hide latency offers an opportunity to design efficient external memory algorithms . Sequential or block access on disks is orders of magnitude faster than random access , and many sophisticated paradigms have been developed to design efficient algorithms based upon sequential and block access . Another way to reduce the I / O bottleneck is to use multiple disks in parallel in order to increase the bandwidth between primary and secondary memory . Some other examples of secondary storage technologies are flash memory ( e.g. USB flash drives or keys ) , floppy disks , magnetic tape , paper tape , punched cards , standalone RAM disks , and Iomega Zip drives . The secondary storage is often formatted according to a file system format , which provides the abstraction necessary to organize data into files and directories , providing also additional information ( called metadata ) describing the owner of a certain file , the access time , the access permissions , and other information . Most computer operating systems use the concept of virtual memory , allowing utilization of more primary storage capacity than is physically available in the system . As the primary memory fills up , the system moves the least - used chunks ( pages ) to secondary storage devices ( to a swap file or page file ) , retrieving them later when they are needed . As more of these retrievals from slower secondary storage are necessary , the more the overall system performance is degraded . Tertiary storage ( edit ) See also : Nearline storage and Cloud storage A large tape library , with tape cartridges placed on shelves in the front , and a robotic arm moving in the back . Visible height of the library is about 180 cm . Tertiary storage or tertiary memory provides a third level of storage . Typically , it involves a robotic mechanism which will mount ( insert ) and dismount removable mass storage media into a storage device according to the system 's demands ; such data are often copied to secondary storage before use . It is primarily used for archiving rarely accessed information since it is much slower than secondary storage ( e.g. 5 -- 60 seconds vs. 1 -- 10 milliseconds ) . This is primarily useful for extraordinarily large data stores , accessed without human operators . Typical examples include tape libraries and optical jukeboxes . When a computer needs to read information from the tertiary storage , it will first consult a catalog database to determine which tape or disc contains the information . Next , the computer will instruct a robotic arm to fetch the medium and place it in a drive . When the computer has finished reading the information , the robotic arm will return the medium to its place in the library . Tertiary storage is also known as nearline storage because it is `` near to online '' . The formal distinction between online , nearline , and offline storage is : Online storage is immediately available for I / O . Nearline storage is not immediately available , but can be made online quickly without human intervention . Offline storage is not immediately available , and requires some human intervention to become online . For example , always - on spinning hard disk drives are online storage , while spinning drives that spin down automatically , such as in massive arrays of idle disks ( MAID ) , are nearline storage . Removable media such as tape cartridges that can be automatically loaded , as in tape libraries , are nearline storage , while tape cartridges that must be manually loaded are offline storage . Off - line storage ( edit ) Off - line storage is a computer data storage on a medium or a device that is not under the control of a processing unit . The medium is recorded , usually in a secondary or tertiary storage device , and then physically removed or disconnected . It must be inserted or connected by a human operator before a computer can access it again . Unlike tertiary storage , it can not be accessed without human interaction . Off - line storage is used to transfer information , since the detached medium can be easily physically transported . Additionally , in case a disaster , for example a fire , destroys the original data , a medium in a remote location will probably be unaffected , enabling disaster recovery . Off - line storage increases general information security , since it is physically inaccessible from a computer , and data confidentiality or integrity can not be affected by computer - based attack techniques . Also , if the information stored for archival purposes is rarely accessed , off - line storage is less expensive than tertiary storage . In modern personal computers , most secondary and tertiary storage media are also used for off - line storage . Optical discs and flash memory devices are most popular , and to much lesser extent removable hard disk drives . In enterprise uses , magnetic tape is predominant . Older examples are floppy disks , Zip disks , or punched cards . Characteristics of storage ( edit ) A 1 GB DDR RAM module ( detail ) Storage technologies at all levels of the storage hierarchy can be differentiated by evaluating certain core characteristics as well as measuring characteristics specific to a particular implementation . These core characteristics are volatility , mutability , accessibility , and addressability . For any particular implementation of any storage technology , the characteristics worth measuring are capacity and performance . Volatility ( edit ) Non-volatile memory retains the stored information even if not constantly supplied with electric power . It is suitable for long - term storage of information . Volatile memory requires constant power to maintain the stored information . The fastest memory technologies are volatile ones , although that is not a universal rule . Since the primary storage is required to be very fast , it predominantly uses volatile memory . Dynamic random - access memory is a form of volatile memory that also requires the stored information to be periodically reread and rewritten , or refreshed , otherwise it would vanish . Static random - access memory is a form of volatile memory similar to DRAM with the exception that it never needs to be refreshed as long as power is applied ; it loses its content when the power supply is lost . An uninterruptible power supply ( UPS ) can be used to give a computer a brief window of time to move information from primary volatile storage into non-volatile storage before the batteries are exhausted . Some systems , for example EMC Symmetrix , have integrated batteries that maintain volatile storage for several minutes . Mutability ( edit ) Read / write storage or mutable storage Allows information to be overwritten at any time . A computer without some amount of read / write storage for primary storage purposes would be useless for many tasks . Modern computers typically use read / write storage also for secondary storage . Read only storage Retains the information stored at the time of manufacture , and write once storage ( write once read many ) allows the information to be written only once at some point after manufacture . These are called immutable storage . Immutable storage is used for tertiary and off - line storage . Examples include CD - ROM and CD - R . Slow write , fast read storage Read / write storage which allows information to be overwritten multiple times , but with the write operation being much slower than the read operation . Examples include CD - RW and swayne memory Accessibility ( edit ) Random access Any location in storage can be accessed at any moment in approximately the same amount of time . Such characteristic is well suited for primary and secondary storage . Most semiconductor memories and disk drives provide random access . Sequential access The accessing of pieces of information will be in a serial order , one after the other ; therefore the time to access a particular piece of information depends upon which piece of information was last accessed . Such characteristic is typical of off - line storage . Addressability ( edit ) Location - addressable Each individually accessible unit of information in storage is selected with its numerical memory address . In modern computers , location - addressable storage usually limits to primary storage , accessed internally by computer programs , since location - addressability is very efficient , but burdensome for humans . File addressable Information is divided into files of variable length , and a particular file is selected with human - readable directory and file names . The underlying device is still location - addressable , but the operating system of a computer provides the file system abstraction to make the operation more understandable . In modern computers , secondary , tertiary and off - line storage use file systems . Content - addressable Each individually accessible unit of information is selected based on the basis of ( part of ) the contents stored there . Content - addressable storage can be implemented using software ( computer program ) or hardware ( computer device ) , with hardware being faster but more expensive option . Hardware content addressable memory is often used in a computer 's CPU cache . Capacity ( edit ) Raw capacity The total amount of stored information that a storage device or medium can hold . It is expressed as a quantity of bits or bytes ( e.g. 10.4 megabytes ) . Memory storage density The compactness of stored information . It is the storage capacity of a medium divided with a unit of length , area or volume ( e.g. 1.2 megabytes per square inch ) . Performance ( edit ) Latency The time it takes to access a particular location in storage . The relevant unit of measurement is typically nanosecond for primary storage , millisecond for secondary storage , and second for tertiary storage . It may make sense to separate read latency and write latency ( especially for non-volatile memory ) and in case of sequential access storage , minimum , maximum and average latency . Throughput The rate at which information can be read from or written to the storage . In computer data storage , throughput is usually expressed in terms of megabytes per second ( MB / s ) , though bit rate may also be used . As with latency , read rate and write rate may need to be differentiated . Also accessing media sequentially , as opposed to randomly , typically yields maximum throughput . Granularity The size of the largest `` chunk '' of data that can be efficiently accessed as a single unit , e.g. without introducing additional latency . Reliability The probability of spontaneous bit value change under various conditions , or overall failure rate . Energy use ( edit ) Storage devices that reduce fan usage , automatically shut - down during inactivity , and low power hard drives can reduce energy consumption by 90 percent . 2.5 - inch hard disk drives often consume less power than larger ones . Low capacity solid - state drives have no moving parts and consume less power than hard disks . Also , memory may use more power than hard disks . Large caches , which are used to avoid hitting memory wall , may also consume a large amount of power . Storage media ( edit ) As of 2011 , the most commonly used data storage media are semiconductor , magnetic , and optical , while paper still sees some limited usage . Some other fundamental storage technologies , such as all - flash arrays ( AFAs ) are proposed for development . Semiconductor ( edit ) Semiconductor memory uses semiconductor - based integrated circuits to store information . A semiconductor memory chip may contain millions of tiny transistors or capacitors . Both volatile and non-volatile forms of semiconductor memory exist . In modern computers , primary storage almost exclusively consists of dynamic volatile semiconductor memory or dynamic random - access memory . Since the turn of the century , a type of non-volatile semiconductor memory known as flash memory has steadily gained share as off - line storage for home computers . Non-volatile semiconductor memory is also used for secondary storage in various advanced electronic devices and specialized computers that are designed for them . As early as 2006 , notebook and desktop computer manufacturers started using flash - based solid - state drives ( SSDs ) as default configuration options for the secondary storage either in addition to or instead of the more traditional HDD . Magnetic ( edit ) Magnetic storage media Wire ( 1898 ) Tape ( 1928 ) Drum ( 1932 ) Ferrite core ( 1949 ) Hard disk ( 1956 ) Stripe card ( 1956 ) MICR ( 1956 ) Thin film ( 1962 ) CRAM ( 1962 ) Twistor ( ~ 1968 ) Floppy disk ( 1969 ) Bubble ( ~ 1970 ) MRAM ( 1995 ) Racetrack ( 2008 ) Magnetic storage uses different patterns of magnetization on a magnetically coated surface to store information . Magnetic storage is non-volatile . The information is accessed using one or more read / write heads which may contain one or more recording transducers . A read / write head only covers a part of the surface so that the head or medium or both must be moved relative to another in order to access data . In modern computers , magnetic storage will take these forms : Magnetic disk Floppy disk , used for off - line storage Hard disk drive , used for secondary storage Magnetic tape , used for tertiary and off - line storage Carousel memory ( magnetic rolls ) In early computers , magnetic storage was also used as : Primary storage in a form of magnetic memory , or core memory , core rope memory , thin - film memory and / or twistor memory . Tertiary ( e.g. NCR CRAM ) or off line storage in the form of magnetic cards . Magnetic tape was then often used for secondary storage . Optical ( edit ) Optical storage media Blu - ray ( 2003 ) BD - R ( 2006 ) BD - RE ( 2006 ) BD - R XL ( 2010 ) BD - RE XL ( 2010 ) DVD ( 1995 ) DVD - R ( 1997 ) DVD - RW ( 1999 ) DVD + RW ( 2001 ) DVD + R ( 2002 ) DVD + R DL ( 2004 ) DVD - R DL ( 2005 ) Compact disc ( 1982 ) CD - R ( 1988 ) CD - RW ( 1997 ) Discontinued Microform ( 1870 ) Optical tape ( 20th century ) Optical disc ( 20th century ) LaserDisc ( 1978 ) WORM ( 1979 ) UDO ( 2003 ) ProData ( 2003 ) UMD ( 2004 ) HD DVD ( 2006 ) Magneto - optic Kerr effect ( 1877 ) MO disc ( 1980s ) MiniDisc ( 1992 ) Hi - MD ( 2004 ) Optical Assist Laser turntable ( 1986 ) Floptical ( 1991 ) Super DLT ( 1998 ) Optical storage , the typical optical disc , stores information in deformities on the surface of a circular disc and reads this information by illuminating the surface with a laser diode and observing the reflection . Optical disc storage is non-volatile . The deformities may be permanent ( read only media ) , formed once ( write once media ) or reversible ( recordable or read / write media ) . The following forms are currently in common use : CD , CD - ROM , DVD , BD - ROM : Read only storage , used for mass distribution of digital information ( music , video , computer programs ) CD - R , DVD - R , DVD + R , BD - R : Write once storage , used for tertiary and off - line storage CD - RW , DVD - RW , DVD + RW , DVD - RAM , BD - RE : Slow write , fast read storage , used for tertiary and off - line storage Ultra Density Optical or UDO is similar in capacity to BD - R or BD - RE and is slow write , fast read storage used for tertiary and off - line storage . Magneto - optical disc storage is optical disc storage where the magnetic state on a ferromagnetic surface stores information . The information is read optically and written by combining magnetic and optical methods . Magneto - optical disc storage is non-volatile , sequential access , slow write , fast read storage used for tertiary and off - line storage . 3D optical data storage has also been proposed . Light induced magnetization melting in magnetic photoconductors has also been proposed for high - speed low - energy consumption magneto - optical storage . Paper ( edit ) Paper data storage media Antiquity Writing on papyrus ( c. 3000 BCE ) Paper ( 105 CE ) Modern Index card ( 1640s ) Punched tape ( mid-1800s ) Punched card ( 1880s ) Edge - notched card ( 1904 ) Optical mark recognition ( 1930s ) Barcode ( 1948 ) Optical character recognition ( 1950s ) Paper data storage , typically in the form of paper tape or punched cards , has long been used to store information for automatic processing , particularly before general - purpose computers existed . Information was recorded by punching holes into the paper or cardboard medium and was read mechanically ( or later optically ) to determine whether a particular location on the medium was solid or contained a hole . A few technologies allow people to make marks on paper that are easily read by machine -- these are widely used for tabulating votes and grading standardized tests . Barcodes made it possible for any object that was to be sold or transported to have some computer readable information securely attached to it . Other storage media or substrates ( edit ) Vacuum tube memory A Williams tube used a cathode ray tube , and a Selectron tube used a large vacuum tube to store information . These primary storage devices were short - lived in the market , since Williams tube was unreliable and the Selectron tube was expensive . Electro - acoustic memory Delay line memory used sound waves in a substance such as mercury to store information . Delay line memory was dynamic volatile , cycle sequential read / write storage , and was used for primary storage . Optical tape is a medium for optical storage generally consisting of a long and narrow strip of plastic onto which patterns can be written and from which the patterns can be read back . It shares some technologies with cinema film stock and optical discs , but is compatible with neither . The motivation behind developing this technology was the possibility of far greater storage capacities than either magnetic tape or optical discs . Phase - change memory uses different mechanical phases of phase - change material to store information in an X-Y addressable matrix , and reads the information by observing the varying electrical resistance of the material . Phase - change memory would be non-volatile , random - access read / write storage , and might be used for primary , secondary and off - line storage . Most rewritable and many write once optical disks already use phase change material to store information . Holographic data storage stores information optically inside crystals or photopolymers . Holographic storage can utilize the whole volume of the storage medium , unlike optical disc storage which is limited to a small number of surface layers . Holographic storage would be non-volatile , sequential access , and either write once or read / write storage . It might be used for secondary and off - line storage . See Holographic Versatile Disc ( HVD ) . Molecular memory stores information in polymer that can store electric charge . Molecular memory might be especially suited for primary storage . The theoretical storage capacity of molecular memory is 10 terabits per square inch . Magnetic photoconductors store magnetic information which can be modified by low - light illumination . DNA stores information in DNA nucleotides . It was first done in 2012 when researchers achieved a rate of 1.28 petabytes per gram of DNA . In March 2017 scientists reported that a new algorithm called a DNA fountain achieved 85 % of the theoretical limit , at 215 petabytes per gram of DNA . Related technologies ( edit ) Redundancy ( edit ) Main articles : Disk mirroring and RAID See also : Storage replication While a group of bits malfunction may be resolved by error detection and correction mechanisms ( see above ) , storage device malfunction requires different solutions . The following solutions are commonly used and valid for most storage devices : Device mirroring ( replication ) -- A common solution to the problem is constantly maintaining an identical copy of device content on another device ( typically of a same type ) . The downside is that this doubles the storage , and both devices ( copies ) need to be updated simultaneously with some overhead and possibly some delays . The upside is possible concurrent read of a same data group by two independent processes , which increases performance . When one of the replicated devices is detected to be defective , the other copy is still operational , and is being utilized to generate a new copy on another device ( usually available operational in a pool of stand - by devices for this purpose ) . Redundant array of independent disks ( RAID ) -- This method generalizes the device mirroring above by allowing one device in a group of N devices to fail and be replaced with the content restored ( Device mirroring is RAID with N = 2 ) . RAID groups of N = 5 or N = 6 are common . N > 2 saves storage , when comparing with N = 2 , at the cost of more processing during both regular operation ( with often reduced performance ) and defective device replacement . Device mirroring and typical RAID are designed to handle a single device failure in the RAID group of devices . However , if a second failure occurs before the RAID group is completely repaired from the first failure , then data can be lost . The probability of a single failure is typically small . Thus the probability of two failures in a same RAID group in time proximity is much smaller ( approximately the probability squared , i.e. , multiplied by itself ) . If a database can not tolerate even such smaller probability of data loss , then the RAID group itself is replicated ( mirrored ) . In many cases such mirroring is done geographically remotely , in a different storage array , to handle also recovery from disasters ( see disaster recovery above ) . Network connectivity ( edit ) A secondary or tertiary storage may connect to a computer utilizing computer networks . This concept does not pertain to the primary storage , which is shared between multiple processors to a lesser degree . Direct - attached storage ( DAS ) is a traditional mass storage , that does not use any network . This is still a most popular approach . This retronym was coined recently , together with NAS and SAN . Network - attached storage ( NAS ) is mass storage attached to a computer which another computer can access at file level over a local area network , a private wide area network , or in the case of online file storage , over the Internet . NAS is commonly associated with the NFS and CIFS / SMB protocols . Storage area network ( SAN ) is a specialized network , that provides other computers with storage capacity . The crucial difference between NAS and SAN , is that NAS presents and manages file systems to client computers , while SAN provides access at block - addressing ( raw ) level , leaving it to attaching systems to manage data or file systems within the provided capacity . SAN is commonly associated with Fibre Channel networks . Robotic storage ( edit ) Large quantities of individual magnetic tapes , and optical or magneto - optical discs may be stored in robotic tertiary storage devices . In tape storage field they are known as tape libraries , and in optical storage field optical jukeboxes , or optical disk libraries per analogy . Smallest forms of either technology containing just one drive device are referred to as autoloaders or autochangers . Robotic - access storage devices may have a number of slots , each holding individual media , and usually one or more picking robots that traverse the slots and load media to built - in drives . The arrangement of the slots and picking devices affects performance . Important characteristics of such storage are possible expansion options : adding slots , modules , drives , robots . Tape libraries may have from 10 to more than 100,000 slots , and provide terabytes or petabytes of near - line information . Optical jukeboxes are somewhat smaller solutions , up to 1,000 slots . Robotic storage is used for backups , and for high - capacity archives in imaging , medical , and video industries . Hierarchical storage management is a most known archiving strategy of automatically migrating long - unused files from fast hard disk storage to libraries or jukeboxes . If the files are needed , they are retrieved back to disk . See also ( edit ) Wikimedia Commons has media related to Computer memory . Wikiversity has learning resources about Computer data storage Primary storage topics ( edit ) Aperture ( computer memory ) Dynamic random - access memory ( DRAM ) Memory latency Mass storage Memory cell ( disambiguation ) Memory management Dynamic memory allocation Memory leak Virtual memory Memory protection Page address register Static random - access memory ( SRAM ) Stable storage Secondary , tertiary and off - line storage topics ( edit ) Cloud storage Data deduplication Data proliferation Data storage tag used for capturing research data File system List of file formats Flash memory Information repository Removable media Solid - state drive Spindle Virtual tape library Wait state Write buffer Write protection Noise - predictive maximum - likelihood detection Object ( - based ) storage Data storage conferences ( edit ) Storage Networking World Storage World Conference USENIX Conference on File and Storage Technologies References ( edit ) This article incorporates public domain material from the General Services Administration document `` Federal Standard 1037C '' . ^ Jump up to : Patterson , David A. ; Hennessy , John L. ( 2005 ) . Computer Organization and Design : The Hardware / Software Interface ( 3rd ed . ) . Amsterdam : Morgan Kaufmann Publishers . ISBN 1 - 55860 - 604 - 1 . OCLC 56213091 . Jump up ^ Storage as defined in Microsoft Computing Dictionary , 4th Ed . ( c ) 1999 or in The Authoritative Dictionary of IEEE Standard Terms , 7th Ed. , ( c ) 2000 . Jump up ^ `` Primary Storage or Storage Hardware '' ( shows usage of term `` primary storage '' meaning `` hard disk storage '' ) Archived 10 September 2008 at the Wayback Machine ... Searchstorage.techtarget.com ( 2011 - 06 - 13 ) . Retrieved on 2011 - 06 - 18 . Jump up ^ J.S. Vitter , Algorithms and Data Structures for External Memory Archived 4 January 2011 at the Wayback Machine. , Series on Foundations and Trends in Theoretical Computer Science , now Publishers , Hanover , MA , 2008 , ISBN 978 - 1 - 60198 - 106 - 6 . Jump up ^ A thesis on Tertiary storage Archived 27 September 2007 at the Wayback Machine ... ( PDF ) . Retrieved on 2011 - 06 - 18 . Jump up ^ Pearson , Tony ( 2010 ) . `` Correct use of the term Nearline '' . IBM Developerworks , Inside System Storage . Retrieved 2015 - 08 - 16 . Jump up ^ National Communications System ( 1996 ) . `` Federal Standard 1037C -- Telecommunications : Glossary of Telecommunication Terms '' . General Services Administration . FS - 1037C . Archived from the original on 24 October 2011 . Retrieved 8 October 2007 . See also article Federal Standard 1037C . ^ Jump up to : `` A Survey of Software Techniques for Using Non-Volatile Memories for Storage and Main Memory Systems Archived 25 December 2015 at the Wayback Machine . '' , IEEE TPDS , 2015 Jump up ^ Energy Savings Calculator Archived 21 December 2008 at the Wayback Machine . and Fabric website Jump up ^ Mike Chin ( 8 March 2004 ) . `` IS the Silent PC Future 2.5 - inches wide ? '' . Archived from the original on 20 July 2008 . Retrieved 2 August 2008 . Jump up ^ Mike Chin ( 18 September 2002 ) . `` Recommended Hard Drives '' . Archived from the original on 5 September 2008 . Retrieved 2 August 2008 . Jump up ^ Super Talent 's 2.5 '' IDE Flash hard drive -- The Tech Report -- Page 13 Archived 26 January 2012 at the Wayback Machine ... The Tech Report . Retrieved on 2011 - 06 - 18 . Jump up ^ Power Consumption -- Tom 's Hardware : Conventional Hard Drive Obsoletism ? Samsung 's 32 GB Flash Drive Previewed . Tomshardware.com ( 2006 - 09 - 20 ) . Retrieved on 2011 - 06 - 18 . ^ Jump up to : Aleksey Meyev ( 23 April 2008 ) . `` SSD , i - RAM and Traditional Hard Disk Drives '' . X-bit labs . Archived from the original on 18 December 2008 . Jump up ^ `` A Survey of Architectural Techniques For Improving Cache Power Efficiency Archived 8 January 2016 at the Wayback Machine . '' , SUSCOM , 2014 Jump up ^ New Samsung Notebook Replaces Hard Drive With Flash Archived 30 December 2010 at the Wayback Machine ... ExtremeTech ( 2006 - 05 - 23 ) . Retrieved on 2011 - 06 - 18 . Jump up ^ Welcome to TechNewsWorld Archived 18 March 2012 at the Wayback Machine ... Technewsworld.com . Retrieved on 2011 - 06 - 18 . Jump up ^ Mac Pro -- Storage and RAID options for your Mac Pro Archived 6 June 2013 at the Wayback Machine ... Apple ( 2006 - 07 - 27 ) . Retrieved on 2011 - 06 - 18 . Jump up ^ MacBook Air -- The best of iPad meets the best of Mac Archived 27 May 2013 at the Wayback Machine ... Apple . Retrieved on 2011 - 06 - 18 . Jump up ^ MacBook Air Replaces the Standard Notebook Hard Disk for Solid State Flash Storage Archived 23 August 2011 at the Wayback Machine ... News.inventhelp.com ( 2010 - 11 - 15 ) . Retrieved on 2011 - 06 - 18 . Jump up ^ The DVD FAQ Archived 22 August 2009 at the Wayback Machine. is a comprehensive reference of DVD technologies . ^ Jump up to : Náfrádi , Bálint ( 24 November 2016 ) . `` Optically switched magnetism in photovoltaic perovskite CH3NH3 ( Mn : Pb ) I3 '' . Nature Communications . 7 : 13406 . doi : 10.1038 / ncomms13406 . PMC 5123013 . PMID 27882917 . Archived from the original on 28 November 2016 . Jump up ^ New Method Of Self - assembling Nanoscale Elements Could Transform Data Storage Industry Archived 1 March 2009 at the Wayback Machine ... Sciencedaily.com ( 2009 - 03 - 01 ) . Retrieved on 2011 - 06 - 18 . Jump up ^ Yong , Ed . `` This Speck of DNA Contains a Movie , a Computer Virus , and an Amazon Gift Card '' . The Atlantic . Archived from the original on 3 March 2017 . Retrieved 3 March 2017 . Jump up ^ `` Researchers store computer operating system and short movie on DNA '' . Phys.org . Archived from the original on 2 March 2017 . Retrieved 3 March 2017 . Jump up ^ `` DNA could store all of the world 's data in one room '' . Science Magazine . 2 March 2017 . Archived from the original on 2 March 2017 . Retrieved 3 March 2017 . Jump up ^ Erlich , Yaniv ; Zielinski , Dina ( 2 March 2017 ) . `` DNA Fountain enables a robust and efficient storage architecture '' . Science . 355 ( 6328 ) : 950 -- 954 . doi : 10.1126 / science. aaj2038 . Archived from the original on 2 March 2017 . Retrieved 3 March 2017 . Further reading ( edit ) Goda , K. ; Kitsuregawa , M. ( 2012 ) . `` The History of Storage Systems '' . Proceedings of the IEEE. 100 : 1433 -- 1440 . doi : 10.1109 / JPROC. 2012.2189787 . Memory & Storage , Computer History Museum Primary computer data storage technologies Volatile memory Current DRAM e.g. , DDR SDRAM SRAM Future Z - RAM Historical Delay line memory Selectron tube Williams tube Non-volatile memory Current EAROM EEPROM EPROM Flash memory PROM ROM Future 3D XPoint FeRAM MRAM NRAM PRAM RRAM SONOS Historical Bubble memory Drum memory Magnetic - core memory Twistor memory GND : 4077653 - 0 Retrieved from `` https://en.wikipedia.org/w/index.php?title=Computer_data_storage&oldid=837933462 '' Categories : Computer data storage Computer architecture Hidden categories : Webarchive template wayback links Articles contradicting other articles Articles to be merged from November 2017 All articles to be merged Articles containing potentially dated statements from 2011 All articles containing potentially dated statements Wikipedia articles incorporating text from the Federal Standard 1037C Use dmy dates from June 2011 Wikipedia articles with GND identifiers Talk Contents About Wikipedia Azərbaycanca বাংলা Български Brezhoneg Català Čeština Dansk Eesti Ελληνικά Español Esperanto Euskara فارسی Français Gaeilge Galego 한국어 हिन्दी Ilokano Bahasa Indonesia Íslenska Italiano ქართული Қазақша Latina Lietuvių Magyar Македонски Bahasa Melayu Mirandés Монгол Nederlands 日本 語 Norsk Олык марий Polski Português Română Русский Scots Shqip Simple English Slovenčina Slovenščina کوردی Svenska తెలుగు ไทย Українська اردو Tiếng Việt 粵語 中文 45 more Edit links This page was last edited on 23 April 2018 , at 22 : 28 . 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Question: where is most data stored on a computer