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Tax planning

Tax planning



When expatriates relocate, taxation matters can be amongst the most complex and stressful matters for both employer and employee. The tax liability of an expatriate can grow to a whopping sum, as the expatriate may be subjected to multiple countries’ tax jurisdictions. By considering tax issues, there can be substantial tax savings for expatriates without increasing employer cost. This section seeks to provide tax relation information for Compensation (HR) professionals to structure a tax-effective expatriate compensation package.

Individual Tax Rates (Updated: 26 Dec 2008).
Country
Tax rates
(highest to lowest tax rates)
Actual tax
(Assume US$ 100,000 annual income)
China
5% - 45% (highest tax rate)
US$21,563
Australia
0% - 45%
US$30,400
Taiwan
6% - 40%
US$21,286
Japan
5% - 40%
US$14,905
France
0% - 40%
US$23,208
United Kingdom
0% - 40%
US$29,834
New Zealand
12.5% - 39%
US$33,150 (highest actual tax)
Thailand
0% - 37%
US$24,435
United States
10% - 35%
US$21,970
South Korea
8% - 35%
US$25,644
Indonesia
5% - 35%
US$31,950
Vietnam
5% - 35%
US$28,059
Philippines
5% - 32%
US$31,250
India
0% - 30%
US$28,914
Malaysia
0% - 28%
US$23,027
Brazil
0% - 27.5%
US$24,730
Bangladesh
0% - 25%
US$23,030
Singapore
0% - 20%
US$9,281 (lowest actual tax)
Hong Kong
2% -17% (lowest tax rate)
US$15,000

    Income Tax Laws (Government sites)
  • Australia income tax law [details]

  • Tel: 6126161111
  • Bahrain income tax law [details]

  • Bangladesh income tax law [details]

  • Britain income tax law [details]

  • Brazil income tax law [details]

  • Cambodia income tax law [details]

  • Canada income tax law [details]

  • China income tax law [details]

  • Email: webmaster@chinatax.gov.cn
  • Egypt income tax law [details]

  • Finland income tax law [details]

  • France income tax law [details]

  • Germany income tax law [details]

  • Hong Kong income tax law [details] & Hong Kong income tax computation template (use "Under current legislation" template) [details]

  • Email: taxinfo@ird.gov.hk
    Tel: 8522594 2171
  • India income tax law [details]

  • Email: webmaster@incometaxindia.gov.in
    Tel: http://incometacindia.gov.in/ao/loc_state.asp
  • Indonesia income tax law [details]

  • Email: pusat.pengaduan.pajak@gmail.com Tel: (021) 5250208, 5251609, 52628880
  • Japan income tax law [details]

  • Email: https://www2.mof.go.jp/enquete/questionnaire_en.html
    Tel: 81-3-3581-4111
  • Malaysia income tax law [details]

  • Email: callcentre_e@hasil.gov.my
    Tel: +603-42893500
  • Mexico income tax law [details]

  • Mongolia income tax law [details]

  • New Zealand income tax law [details]

  • Pakistan income tax law [details]

  • Philippines income tax law [details]

  • Email: contact_us@cctr.bir.gov.ph Tel: (632) 929-7676
  • Russia income tax law [details]

  • Saudi Arabia income tax law [details]

  • Singapore income tax law [details] & Singapore income tax computation template [details]

  • Email: taxclear@iras.gov.sg
    Tel: http://iras.gov.sg/irashome/page.aspx?id=2374
  • South Africa income tax law [details]

  • South Korea income tax law [details]

  • Email: eng@nts.go.kr
    Tel: 82-2-397-1440
  • Spain income tax law [details]

  • Sri Lanka income tax law [details]

  • Switzerland income tax law [details]

  • Taiwan income tax law [details]

  • Tel: 886-2-2311-3711
  • Thailand income tax law [details]

  • Online Email: http://www.rd.go.th/publish/6012.0.html
    Tel: 0-2617-3605-13
  • UAE income tax law [details]

  • United States income tax law [details]

  • Vietnam income tax law [details]

  • Email: bbtweb@gdt.gov.vn
    Tel: (84-4) 9724209

    Tax guides (Non-government free sites)
  • Grant Thornton Asia Pacific expatriate tax guide 2007 [details]

  • RSM Asia - Guide to Expat taxation in Asia 2009 [details]

  • Expatriate guide to French tax [details]

  • Expatriate guide to Vietnam tax [details]

  • International Tax and Business Guides [details]

  • Worldwide-tax[details]

  • A global guide covering income tax, other taxes, economy overview, economic indicators.