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About
International Annual Review 2012

The KPMG International Annual Review focuses on our record of achievement and those who define us as an organization: clients, people and communities.

Leading change in our society

We will build and sustain our reputation as the best firm to work with by ensuring that our people, our clients and our communities achieve their full potential.
Topics
Global IFRS Institute

KPMG's Global IFRS Institute provides information and resources to help Board and Audit Committee Members, Executives, Management, Stakeholders and Government Representatives gain insight on the evolving global financial reporting framework.

Climate Change and Sustainability Services

CC&S is a global network of professionals providing sustainability & climate change services delivering value to corporate & public sector clients.
Industries
Mining

Mining organizations need to adapt across the mining asset lifecycle, from expansion to closure, as changing economic, political and regulatory environment demand greater flexibility.

Chemicals

The Chemical industry’s landscape is changing fast - global companies are developing or launching new products and services – and appear optimistic - setting sights on geographic expansion.
Services
- Tax rates online
Research
Something to teach, Something to learn: Global perspectives on healthcare

Something to Teach, Something to Learn addresses practitioners rather than policy makers - and it champions real and successful developments as well as showing how new theories can be applied in the real world.

Green Tax Index

This report provides an analysis of the complex, fragmented and rapidly evolving green tax landscape worldwide. It aims to encourage companies to explore the opportunities of green tax incentives, and to reduce exposure to green tax penalties.
Careers
Global job search

The global job search tool allows you to search available career opportunities within many of our 150 member firms worldwide.

International case competition

KPMG's International Case Competition (KICC) is a chance for students to challenge yourself to solve a real business issue and an opportunity to meet new people across the globe.

Details

Service: Tax, International Executive Services
Type: Survey report
Date: 10/10/2012

Individual Income Tax and Social Security Rate Survey

This annual report is a cross-border survey of personal tax and social security rates with historical data from 2003-2012. The report now covers 114 countries, concentrating on the highest level of personal tax payable to the central government.

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Individual Income Tax and Social Security Rate Survey (PDF 2.80 MB)

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For the most up to date tax rate information, please use the KPMG online rate tool. The tool helps compare corporate, indirect and individual income tax rates within a country or a tax type across multiple countries.

Capital Gains Tax

Africa (PDF 2.71 MB)
Asia (PDF 2.87 MB)
Europe (PDF 583 KB)
Latin America (PDF 343 KB)
Oceania (PDF 771 KB)

Effective Employer and Employee Social Security Rates

Gross Income of USD100,000 (PDF 1.36 MB)
Gross Income of USD300,000 (PDF 40 KB)

Effective Income Tax and Social Security Rates

Gross Income of USD100,000 (PDF 1.36 MB)
Gross Income of USD300,000 (PDF 1.37 MB)

Taxable Income Level (in USD) Where Highest Rates of Personal Income Tax Take Effect (PDF 39 KB)

Highest Rates of Personal Income Tax – By Region in 2012 (PDf 1.53 MB)

Highest Rates of Personal Income Tax from 2008 to 2012

Africa (PDF 338 KB)
Asia (PDF 838 KB)
Europe (PDF 698 KB)
Latin America (PDF 338 KB)
North America (PDF 1.68 MB)
Oceania (PDf 1.85 MB)
OECD (PDF 39 KB)

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