Self-Employed Taxation: Russian Realities And Prospects
Table 1:
| Countries | Non-taxable amount, USD | Income tax rates, % | Social contributions |
| Great Britain | 13500.00 | 20.00-45.00 | 2.00-12.00 % of profit |
| USA | 10000.00 | 10.00-39.60 | 15.3% of income |
| Canada | 7500.00 | 15.00-33.00 | 6.85% of income(not more than 3900 USD) |
| Germany | - | 15.00-42.00 | at the discretion |
| Russia | - | 4.00-6.00 | at the discretion (up to 30.00% of income) |