2015 KPMG Global Tax Rate Survey

2015 KPMG Global Tax Rate Survey

This year, for the first time, we have combined our separate Corporate and Indirect Tax Rate Survey and Individual Income Tax Rate Survey into a single report to provide you with a more rounded and comprehensive picture of the strategies being used by governments to raise revenue from businesses and individuals.


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According to the findings of this year’s survey, it appears that the recent quiet period for global tax rates is coming to an end, as governments around the world reassess their revenue strategies in light of domestic economies and international considerations. This includes the impact of the Organisation for Economic Co-operation and Development (OECD)’s base erosion and profit shifting (BEPS) initiative.

In this edition, you'll find the following:

  • Key themes and general observations: Commentary from KPMG leaders on the key tax rate developments.
  • Taxes in detail: Commentary on the movements of tax rates since 2014.
  • 2015 Global Tax Rates: the 2015 table of rates for indirect tax, corporate tax, individual income, and social security.
  • Highest and Lowest: a summary of the countries where the highest and lowest rates in each category can be found.
  • Tax Rates Online: information on KPMG’s online tax rate tool and mobile app that you can use to stay updated on the latest rate movements.

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