2010世界各国资本收益税排名
来源：金玉米 编辑：迪拜
时间：2014-11-06
| 排名(Rank) |
城市/国家 （City/Country） | |
|
毛租金收益(Gross Rental Yield) |
Income Tax on Rent (Effective Rate) 房租收入税（有效率） |
| 1 | Australia 澳大利亚 |
45.00% | 5.92% | 4.11% | 11.63% |
| 2 | South Africa 南非 | 40.00% | 11.16% | 4.97% | 7.23% |
| 3 | Thailand 泰国 | 37.00% | 6.89% | 6.43% | 3.80% |
| 4 | Tunisia 突尼斯 | 35.00% | 7.10% | n.a. | 8.32% |
| 5 | Latvia 拉脱维亚 |
35.00% | 22.08% | n.a. | 2.48% |
| 6 | Venezuela 委内瑞拉 | 34.00% | 14.79% | n.a. | 22.16% |
| 7 | France 法国 |
33.30% | 16.30% | 3.85% | 10.00% |
| 8 | Guadeloupe 瓜德罗普岛 |
33.30% | 16.30% | 5.23% | n.a. |
| 9 | Reunion Is. 留尼汪岛 | 33.30% | 24.05% | n.a. | n.a. |
| 10 | Colombia 哥伦比亚 |
33.00% | 9.60% | 8.91% | 15.47% |
| 11 | Philippines 菲律宾 | 32.00% | 18.23% | 8.98% | 5.13% |
| 12 | Denmark 丹麦 |
32.00% | 2.05% | 4.42% | n.a. |
| 13 | Guatemala 危地马拉 |
31.00% | 16.00% | n.a. | n.a. |
| 14 | Russia 俄国 | 30.00% | 25.00% | 3.45% | 30.00% |
| 15 | Norway 挪威 | 30.00% | 5.06% | n.a. | 26.86% |
| 16 | Peru 秘鲁 | 30.00% | 7.48% | 12.13% | 24.00% |
| 17 | Sweden 瑞典 | 30.00% | 6.54% | n.a. | 22.76% |
| 18 | Netherlands 荷兰 | 30.00% | 11.03% | 6.63% | 15.00% |
| 19 | Uganda 乌干达 | 30.00% | 3.03% | n.a. | 15.00% |
| 20 | India 印度 |
30.00% | 14.66% | 3.67% | 8.11% |
| 21 | Cook Islands 库克群岛 |
30.00% | n.a. |
n.a. | n.a. |
| 22 | Canada 加拿大 |
29.00% | 6.96% | 4.51% | 14.87% |
| 23 | Puerto Rico 波多黎各 | 29.00% | 8.82% | 5.76% | 3.15% |
| 24 | Finland 芬兰 |
28.00% | 10.15% | 4.42% | 23.80% |
| 25 | El Salvador 萨尔瓦多 |
25.00% | 9.21% | 8.46% | 22.36% |
| 26 | Hungary 匈牙利 |
25.00% | 10.58% | 8.11% | 18.72% |
| 27 | Portugal 葡萄牙 | 25.00% | 13.65% | 3.63% | 13.25% |
| 28 | Botswana 博茨瓦纳 |
25.00% | 5.00% | n.a. | 4.20% |
| 29 | Moldova 摩尔多瓦 |
25.00% | 12.82% | 7.65% | 3.36% |
| 30 | Dominican Republic 多米尼加共和国 |
25.00% | 12.30% | n.a. | n.a. |
| 31 | Vietnam 越南 | 25.00% | 6.20% | n.a. | n.a. |
| 32 | Lebanon 黎巴嫩 |
23.00% | 5.16% | 4.04% | n.a. |
| 33 | Estonia 爱沙尼亚 |
21.00% | 3.81% | 3.29% | 21.00% |
| 34 | Tanzania 坦桑尼亚 | 20.00% | 15.50% | 8.57% | 31.45% |
| 35 | Cape Verde 佛得角 |
20.00% | 18.00% | n.a. | 20.00% |
| 36 | Indonesia 印度尼西亚 |
20.00% | 26.37% | 11.38% | 20.00% |
| 37 | Taiwan 台湾 | 20.00% | 12.33% | 1.70% | 20.00% |
| 38 | Serbia 塞尔维亚 | 20.00% | 8.15% | 5.98% | 16.00% |
| 39 | Cambodia 柬埔寨 |
20.00% | 8.44% | 4.33% | 14.00% |
| 40 | Nicaragua 尼加拉瓜 | 20.00% | 13.00% | 7.81% | 14.00% |
| 41 | Myanmar 缅甸 |
20.00% | 12.13% | 6.49% | 12.90% |
| 42 | Ireland 爱尔兰 |
20.00% | 6.96% | n.a. | 10.05% |
| 43 | China 中国 |
20.00% | 5.26% | 3.24% | 5.00% |
| 44 | Cyprus 塞浦路斯 |
20.00% | 11.09% | 3.21% | n.a. |
| 45 | Macedonia 马其顿 |
19.48% | 15.65% | 2.88% | 7.02% |
| 46 | Spain 西班牙 | 18.00% | 12.16% | 3.81% | 24.00% |
| 47 | United Kingdom 联合王国 | 18.00% | 5.03% | 3.48% | n.a. |
| 48 | Chile 智利 |
17.00% | 6.10% | 8.32% | 17.00% |
| 49 | Brazil 巴西 |
15.00% | 11.50% | 8.09% | 15.00% |
| 50 | Bulgaria 保加利亚 |
15.00% | 24.88% | 4.16% | 10.00% |
| 51 | Guam 关岛 |
15.00% | 9.60% | n.a. | 4.87% |
| 52 | Czech Republic 捷克共和国 |
15.00% | 9.20% | 3.89% | 3.75% |
| 53 | Luxembourg 卢森堡 |
15.00% | 2.35% | 4.03% | 2.86% |
| 54 | Japan 日本 |
15.00% | 8.51% | 5.75% | 1.70% |
| 55 | Senegal 塞内加尔 | 15.00% | 25.00% | n.a. | n.a. |
| 56 | US Virgin Is. 美属维尔京群岛。 | 15.00% | 10.11% | n.a. | n.a. |
| 57 | Martinique 马提尼克岛 |
12.00% | 9.23% | 2.71% | 17.78% |
| 58 | Uruguay 乌拉圭 | 12.00% | 14.00% | 8.06% | 10.50% |
| 59 | Malaysia 马来西亚 |
12.00% | 5.24% | 9.91% | 6.95% |
| 60 | Singapore 新加坡 | 10.00% | 4.67% | 3.79% | 15.13% |
| 61 | Ghana 加纳 |
10.00% | 13.58% | n.a. | 15.00% |
| 62 | Nigeria 尼日利亚 | 10.00% | 23.76% | n.a. | 10.00% |
| 63 | Honduras 洪都拉斯 |
10.00% | 10.65% | n.a. | 4.44% |
| 64 | Monaco 摩纳哥 |
10.00% | 20.62% | n.a. | n.a. |
| 65 | Panama 巴拿马 | 10.00% | 8.00% | 10.10% | n.a. |
| 66 | Paraguay 巴拉圭 | 10.00% | 7.55% | n.a. | n.a. |
| 67 | Slovenia 斯洛文尼亚 | 10.00% | 6.92% | 4.93% | n.a. |
| 68 | Mauritius 毛里求斯 |
6.45% | 16.30% | 5.53% | n.a. |
| 69 | United States 美国 | 5.00% | 9.07% | 3.75% | 30.00% |
| 70 | Ukraine 乌克兰 | 1.00% | 12.50% | 9.09% | 15.00% |
| 71 | Austria 奥地利 |
0.00% | 11.82% | 4.40% | 33.92% |
| 72 | Kenya 肯尼亚 |
0.00% | 6.76% | 5.23% | 30.00% |
| 73 | Ecuador 厄瓜多尔 |
0.00% | 12.25% | 8.56% | 25.00% |
| 74 | Malta 马耳他 |
0.00% | 5.50% | 8.76% | 22.42% |
| 75 | Argentina 阿根廷 |
0.00% | 6.14% | 6.67% | 21.00% |
| 76 | Poland 波兰 | 0.00% | 6.61% | 4.88% | 17.44% |
| 77 | Germany 德国 |
0.00% | 11.46% | 5.12% | 15.82% |
| 78 | Fiji 斐济 |
0.00% | n.a. |
n.a. | 15.50% |
| 79 | Barbados 巴巴多斯 |
0.00% | 12.08% | 3.52% | 15.00% |
| 80 | Turkey 土耳其 | 0.00% | 9.93% | 6.10% | 14.61% |
| 81 | Hong Kong 香港 |
0.00% | 2.77% | 3.25% | 12.16% |
| 82 | Romania 罗马尼亚 | 0.00% | 7.58% | 5.50% | 12.00% |
| 83 | Mexico 墨西哥 |
0.00% | 20.63% | n.a. | 11.95% |
| 84 | Croatia 克罗地亚 |
0.00% | 13.87% | 5.22% | 10.50% |
| 85 | Anguilla 安圭拉 |
0.00% | 24.66% | n.a. | 10.00% |
| 86 | Egypt 埃及 |
0.00% | 11.74% | 7.04% | 10.00% |
| 87 | Morocco 摩洛哥 |
0.00% | 10.10% | n.a. | 10.00% |
| 88 | St. Vincent & Grenadines 圣文森特和格林纳丁斯 | 0.00% | 18.82% | n.a. | 10.00% |
| 89 | Vanuatu 瓦努阿图 | 0.00% | 13.00% | n.a. | 9.38% |
| 90 | Slovak Republic 斯洛伐克共和国 | 0.00% | 3.10% | 4.70% | 9.30% |
| 91 | Belgium 比利时 |
0.00% | 17.88% | 5.78% | 9.22% |
| 92 | Israel 以色列 |
0.00% | 9.57% | 5.06% | 7.50% |
| 93 | British Virgin Is. 英属维尔京群岛 |
0.00% | 21.84% | 2.91% | 7.00% |
| 94 | Sri Lanka 斯里兰卡 | 0.00% | 109.00% | n.a. | 6.62% |
| 95 | Aruba 阿鲁巴 |
0.00% | 9.00% | n.a. | 3.11% |
| 96 | Andorra 安道尔 |
0.00% | 10.00% | 2.36% | 3.00% |
| 97 | Greece 希腊 |
0.00% | 15.47% | 2.48% | 2.75% |
| 98 | New Zealand 新西兰 | 0.00% | 5.11% | 6.07% | 1.74% |
| 99 | Antigua and Barbuda 安提瓜和巴布达 |
0.00% | 28.00% | n.a. | n.a. |
| 100 | Bermuda 百慕大 |
0.00% | 31.00% | 5.70% | n.a. |
| 101 | Costa Rica 哥斯达黎加 |
0.00% | 11.08% | 7.17% | n.a. |
| 102 | Dominica 多米尼加 |
0.00% | 28.45% | n.a. | n.a. |
| 103 | French Polynesia 法属波利尼西亚 |
0.00% | 19.65% | n.a. | n.a. |
| 104 | Grenada 格林纳达 |
0.00% | 42.56% | n.a. | n.a. |
| 105 | Iran 伊朗 |
0.00% | 9.93% | n.a. | n.a. |
| 106 | Italy 意大利 |
0.00% | 17.00% | 5.04% | n.a. |
| 107 | Jamaica 牙买加 |
0.00% | 27.01% | 9.85% | n.a. |
| 108 | Liechtenstein 列支敦士登 |
0.00% | 11.57% | 4.18% | n.a. |
| 109 | Netherlands Antilles 荷属安的列斯 | 0.00% | 9.00% | n.a. | n.a. |
| 110 | Qatar 卡塔尔 | 0.00% | n.a. |
n.a. | n.a. |
| 111 | Seychelles 塞舌尔 | 0.00% | 42.00% | n.a. | n.a. |
| 112 | St. Lucia 圣露西亚 | 0.00% | 21.96% | 1.91% | n.a. |
| 113 | Trinidad and Tobago 特里尼达和多巴哥 | 0.00% | 13.16% | 7.10% | n.a. |
| 114 | Montenegro 黑山 | 0.00% | 8.28% | n.a. | n.a. |
| 115 | Bahamas 巴哈马 |
0.00% | 21.26% | 7.49% | n.a. |
| 116 | Bahrain 巴林 |
0.00% | 5.00% | n.a. | n.a. |
| 117 | Cayman Is. 开曼岛 | 0.00% | 18.58% | 5.77% | n.a. |
| 118 | Jordan 约旦 |
0.00% | 15.24% | 8.51% | n.a. |
| 119 | Lithuania 立陶宛 |
0.00% | 3.90% | n.a. | n.a. |
| 120 | Mongolia 蒙古 |
0.00% | 19.65% | 1.48% | n.a. |
| 121 | Namibia 纳米比亚 | 0.00% | 16.06% | n.a. | n.a. |
| 122 | Oman 阿曼 | 0.00% | 3.01% | n.a. | n.a. |
| 123 | Saudi Arabia 沙特阿拉伯 | 0.00% | n.a. |
n.a. | n.a. |
| 124 | St. Kitts & Nevis 圣基茨和尼维斯 | 0.00% | 29.79% | 3.68% | n.a. |
| 125 | Turks & Caicos Is. 特克斯和凯科斯群岛 | 0.00% | 19.15% | n.a. | n.a. |
| 126 | United Arab Emirates 阿拉伯联合酋长国 | 0.00% | 5.05% | 5.37% | n.a. |
| 127 | Switzerland 瑞士 | n.a. |
5.74% | 4.11% | 48.56% |
| 128 | Belize 伯利兹 |
n.a. |
15.80% | n.a. | 3.00% |
| 129 | Armenia 亚美尼亚 |
n.a. |
n.a. |
n.a. | n.a. |
| 130 | Georgia 格鲁吉亚 |
n.a. |
n.a. |
n.a. | n.a. |
| 131 | Montserrat 蒙特塞拉特 |
n.a. |
n.a. |
n.a. | n.a. |
| 132 | South Korea 韩国 |
n.a. |
n.a. |
n.a. | n.a. |
| 133 | Nepal 尼泊尔 | n.a. |
n.a. |
n.a. | n.a. |
| 134 | Pakistan 巴基斯坦 | n.a. |
n.a. |
n.a. | n.a. |
| 135 | Macau 澳门 | n.a. |
n.a. |
n.a. | n.a. |