Countries with Territorial Tax Systems
Countries that only tax income earned within their borders, not worldwide income.
| # | Country | Rate |
|---|---|---|
| 1 |  Saudi Arabia Asia | 0% |
| 2 |  United Arab Emirates Asia | 0% |
| 3 |  Guatemala North America | 7% |
| 4 |  Paraguay South America | 10% |
| 5 |  Macau Asia | 12% |
| 6 |  Hong Kong Asia | 17% |
| 7 |  Singapore Asia | 24% |
| 8 |  Belize North America | 25% |
| 9 |  Costa Rica North America | 25% |
| 10 |  Panama North America | 25% |
| 11 |  El Salvador North America | 30% |
| 12 |  Nicaragua North America | 30% |
| 13 |  Uruguay South America | 36% |