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data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Specific_monetary_exemptions" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Specific_monetary_exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Specific monetary exemptions</span> </div> </a> <ul id="toc-Specific_monetary_exemptions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exempt_organizations" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Exempt_organizations"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Exempt organizations</span> </div> </a> <button aria-controls="toc-Exempt_organizations-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Exempt organizations subsection</span> </button> <ul id="toc-Exempt_organizations-sublist" class="vector-toc-list"> <li id="toc-Approaches_for_exemption" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Approaches_for_exemption"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Approaches for exemption</span> </div> </a> <ul id="toc-Approaches_for_exemption-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Charitable,_nonprofit_and_religious_organizations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Charitable,_nonprofit_and_religious_organizations"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Charitable, nonprofit and religious organizations</span> </div> </a> <ul id="toc-Charitable,_nonprofit_and_religious_organizations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Governmental_entities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Governmental_entities"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Governmental entities</span> </div> </a> <ul id="toc-Governmental_entities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pension_schemes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Pension_schemes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Pension schemes</span> </div> </a> <ul id="toc-Pension_schemes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Educational_institutions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Educational_institutions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Educational institutions</span> </div> </a> <ul id="toc-Educational_institutions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sales_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sales_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Sales tax</span> </div> </a> <ul id="toc-Sales_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Exempt_individuals" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Exempt_individuals"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Exempt individuals</span> </div> </a> <ul id="toc-Exempt_individuals-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exempt_income" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Exempt_income"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Exempt income</span> </div> </a> <ul id="toc-Exempt_income-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exempt_property" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Exempt_property"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Exempt property</span> </div> </a> <ul id="toc-Exempt_property-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Multi-tier_jurisdictions" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Multi-tier_jurisdictions"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Multi-tier jurisdictions</span> </div> </a> <ul id="toc-Multi-tier_jurisdictions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Cross-border_agreements" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Cross-border_agreements"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Cross-border agreements</span> </div> </a> <ul id="toc-Cross-border_agreements-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Diplomatic_tax_exemptions" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Diplomatic_tax_exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Diplomatic tax exemptions</span> </div> </a> <button aria-controls="toc-Diplomatic_tax_exemptions-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Diplomatic tax exemptions subsection</span> </button> <ul id="toc-Diplomatic_tax_exemptions-sublist" class="vector-toc-list"> <li id="toc-Sales_tax_exemption" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sales_tax_exemption"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1</span> <span>Sales tax exemption</span> </div> </a> <ul id="toc-Sales_tax_exemption-sublist" class="vector-toc-list"> <li id="toc-Mission_tax_exemption_card" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Mission_tax_exemption_card"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1.1</span> <span>Mission tax exemption card</span> </div> </a> <ul id="toc-Mission_tax_exemption_card-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Personal_tax_exemption_card" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Personal_tax_exemption_card"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1.2</span> <span>Personal tax exemption card</span> </div> </a> <ul id="toc-Personal_tax_exemption_card-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Hotel_tax_exemption" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hotel_tax_exemption"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2</span> <span>Hotel tax exemption</span> </div> </a> <ul id="toc-Hotel_tax_exemption-sublist" class="vector-toc-list"> <li id="toc-Official_mission_tax_exemptions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Official_mission_tax_exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2.1</span> <span>Official mission tax exemptions</span> </div> </a> <ul id="toc-Official_mission_tax_exemptions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Personal_tax_exemption" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Personal_tax_exemption"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2.2</span> <span>Personal tax exemption</span> </div> </a> <ul id="toc-Personal_tax_exemption-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Other_exemptions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_exemptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.3</span> <span>Other exemptions</span> </div> </a> <ul id="toc-Other_exemptions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Historical_uses" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Historical_uses"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Historical uses</span> </div> </a> <ul id="toc-Historical_uses-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Tax exemption</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. 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href="https://az.wikipedia.org/wiki/Vergi_g%C3%BCz%C9%99%C5%9Fti" title="Vergi güzəşti – Azerbaijani" lang="az" hreflang="az" data-title="Vergi güzəşti" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC_%D0%BB%D1%8C%D0%B3%D0%BE%D1%82%D0%B0%D2%BB%D1%8B" title="Һалым льготаһы – Bashkir" lang="ba" hreflang="ba" data-title="Һалым льготаһы" data-language-autonym="Башҡортса" data-language-local-name="Bashkir" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Osvobozen%C3%AD_od_dan%C4%9B" title="Osvobození od daně – Czech" lang="cs" hreflang="cs" data-title="Osvobození od daně" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Freibetrag" title="Freibetrag – German" lang="de" hreflang="de" data-title="Freibetrag" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maksuvabastus" title="Maksuvabastus – Estonian" lang="et" hreflang="et" data-title="Maksuvabastus" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Exenci%C3%B3n_fiscal" title="Exención fiscal – Spanish" lang="es" hreflang="es" data-title="Exención fiscal" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%B9%D8%A7%D9%81%DB%8C%D8%AA_%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA%DB%8C" title="معافیت مالیاتی – Persian" lang="fa" hreflang="fa" data-title="معافیت مالیاتی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Niche_fiscale" title="Niche fiscale – French" lang="fr" hreflang="fr" data-title="Niche fiscale" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%A9%B4%EC%84%B8" title="면세 – Korean" lang="ko" hreflang="ko" data-title="면세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D6%80%D5%AF%D5%A1%D5%B5%D5%AB%D5%B6_%D5%A1%D6%80%D5%BF%D5%B8%D5%B6%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Հարկային արտոնություն – Armenian" lang="hy" hreflang="hy" data-title="Հարկային արտոնություն" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pengecualian_pajak" title="Pengecualian pajak – Indonesian" lang="id" hreflang="id" data-title="Pengecualian pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%A4%D7%98%D7%95%D7%A8_%D7%9E%D7%9E%D7%A1" title="פטור ממס – Hebrew" lang="he" hreflang="he" data-title="פטור ממס" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B_%D0%B6%D0%B5%D2%A3%D1%96%D0%BB%D0%B4%D1%96%D0%B3%D1%96" title="Салық жеңілдігі – Kazakh" lang="kk" hreflang="kk" data-title="Салық жеңілдігі" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Atleidimas_nuo_mokes%C4%8Di%C5%B3" title="Atleidimas nuo mokesčių – Lithuanian" lang="lt" hreflang="lt" data-title="Atleidimas nuo mokesčių" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B2%D0%B0%D1%80%D1%8B%D0%BD_%D1%87%D3%A9%D0%BB%D3%A9%D3%A9%D0%BB%D3%A9%D0%BB%D1%82" title="Татварын чөлөөлөлт – Mongolian" lang="mn" hreflang="mn" data-title="Татварын чөлөөлөлт" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Heffingskorting" title="Heffingskorting – Dutch" lang="nl" hreflang="nl" data-title="Heffingskorting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Soliq_imtiyozlari" title="Soliq imtiyozlari – Uzbek" lang="uz" hreflang="uz" data-title="Soliq imtiyozlari" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Ulga_podatkowa" title="Ulga podatkowa – Polish" lang="pl" hreflang="pl" data-title="Ulga podatkowa" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Isen%C3%A7%C3%A3o_fiscal" title="Isenção fiscal – Portuguese" lang="pt" hreflang="pt" data-title="Isenção fiscal" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BB%D1%8C%D0%B3%D0%BE%D1%82%D0%B0" title="Налоговая льгота – Russian" lang="ru" hreflang="ru" data-title="Налоговая льгота" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D1%81%D0%BA%D0%B0_%D0%BE%D0%BB%D0%B0%D0%BA%D1%88%D0%B8%D1%86%D0%B0" title="Пореска олакшица – Serbian" lang="sr" hreflang="sr" data-title="Пореска олакшица" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Verovapaus" title="Verovapaus – Finnish" lang="fi" hreflang="fi" data-title="Verovapaus" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Vergi_muafiyeti" title="Vergi muafiyeti – Turkish" lang="tr" hreflang="tr" data-title="Vergi muafiyeti" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BA%D0%BE%D0%B2%D0%B0_%D0%BF%D1%96%D0%BB%D1%8C%D0%B3%D0%B0" title="Податкова пільга – Ukrainian" lang="uk" hreflang="uk" data-title="Податкова пільга" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Mi%E1%BB%85n_thu%E1%BA%BF" title="Miễn thuế – Vietnamese" lang="vi" hreflang="vi" data-title="Miễn thuế" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E5%85%8D%E7%A8%85" title="免稅 – Chinese" lang="zh" hreflang="zh" data-title="免稅" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q705450#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a class="mw-selflink selflink">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Tax exemption</b> is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of <a href="/wiki/Charitable_organizations" class="mw-redirect" title="Charitable organizations">charitable organizations</a> from <a href="/wiki/Property_taxes" class="mw-redirect" title="Property taxes">property taxes</a> and <a href="/wiki/Income_taxes" class="mw-redirect" title="Income taxes">income taxes</a>, veterans, and certain cross-border or multi-jurisdictional scenarios. </p><p>Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. </p><p>International <b>duty free</b> shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling between countries (or tax areas). Tax-free shopping is usually available in dedicated <a href="/wiki/Duty-free_shop" title="Duty-free shop">duty-free shops</a>. However, any transaction may be duty-free, given that the goods are presented to the customs when exiting the country. In such a scenario, a sum equivalent to the tax is paid, but reimbursed on exit. More common in Europe, tax-free is less frequent in the United States, with the exception of Louisiana. However, current <a href="/wiki/European_Union" title="European Union">European Union</a> rules prohibit most intra-EU tax-free trade, with the exception of certain <a href="/wiki/Special_member_state_territories_and_the_European_Union" class="mw-redirect" title="Special member state territories and the European Union">special territories</a> outside the tax area. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Specific_monetary_exemptions">Specific monetary exemptions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=1" title="Edit section: Specific monetary exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some jurisdictions allow for a specific monetary reduction of the tax base, which may be referred to as an exemption. For example, the U.S. Federal and many state tax systems allow a deduction of a specified dollar amount for each of several categories of "personal exemptions". Similar amounts may be called "personal allowances". Some systems may provide thresholds at which such exemptions or allowances are phased out or removed.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Exempt_organizations">Exempt organizations</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=2" title="Edit section: Exempt organizations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some governments grant broad exclusions from all taxation for certain types of organization. The exclusions may be restricted to entities having various characteristics. The exclusions may be inherent in definitions or restrictions outside the tax law itself.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Approaches_for_exemption">Approaches for exemption</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=3" title="Edit section: Approaches for exemption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are several different approaches used in granting exemption to organizations. Different approaches may be used within a jurisdiction or especially within sub-jurisdictions. </p><p>Some jurisdictions grant an overall exemption from taxation to organizations meeting certain definitions. The United Kingdom, for example, provides an exemption from rates (property taxes), and income taxes for entities governed by the Charities Law. This overall exemption may be somewhat limited by limited scope for taxation by the jurisdiction. Some jurisdictions may levy only a single type of tax, exemption from only a particular tax.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2010)">citation needed</span></a></i>]</sup> </p><p>Some jurisdictions provide for exemption only from certain taxes. The United States exempts certain organizations from Federal income taxes,<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> but not from various excise or most employment taxes.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Charitable,_nonprofit_and_religious_organizations"><span id="Charitable.2C_nonprofit_and_religious_organizations"></span>Charitable, nonprofit and religious organizations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=4" title="Edit section: Charitable, nonprofit and religious organizations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many tax systems provide complete exemption from tax for recognized charitable or <a href="/wiki/Nonprofit_organization" title="Nonprofit organization">nonprofit organizations</a>. Such organizations may include religious organizations (temples, mosques, churches, etc.), fraternal organizations (including social clubs), public charities (e.g., organizations serving homeless persons), or any of a broad variety of organizations considered to serve public purposes. </p><p>The U.S. system exempts from Federal and many state income taxes<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> the income of organizations that have qualified for such exemption. Qualification requires that the organization be created and operated for one of a long list of tax-exempt purposes,<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> which includes more than 28 types of organizations and also requires, for most types of organizations, that the organization apply for tax-exempt status with the Internal Revenue Service,<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> or be a religious or apostolic organization.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> The U.S. system does not distinguish between various kinds of tax-exempt entities (such as educational versus charitable) for purposes of granting exemption, but does make such distinctions with respect to allowing a <a href="/wiki/Tax_deduction" title="Tax deduction">tax deduction</a> for contributions.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>The UK generally exempts public charities from <a href="/wiki/Business_rates" class="mw-redirect" title="Business rates">business rates</a>, corporation tax, income tax, and certain other taxes.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>Tax exemption status of nonprofit organizations can in some cases result in <a href="/wiki/Financial_mismanagement" title="Financial mismanagement">financial mismanagement</a> and negative societal value.<sup id="cite_ref-o561_12-0" class="reference"><a href="#cite_note-o561-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Governmental_entities">Governmental entities</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=5" title="Edit section: Governmental entities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most systems exempt internal governmental units from all tax. For multi-tier jurisdictions, this exemption generally extends to lower tier units and across units. For example, state and local governments are not subject to Federal, state, or local income taxes in the U.S.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Pension_schemes">Pension schemes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=6" title="Edit section: Pension schemes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most systems do not tax entities organized to conduct retirement investment and pension activities for employees of one or more employers or for the benefit of employees.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> In addition, many systems also provide tax exemption for <a href="/wiki/Personal_pension_scheme" title="Personal pension scheme">personal pension schemes</a>.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Educational_institutions">Educational institutions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=7" title="Edit section: Educational institutions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some jurisdictions provide separate total or partial tax exemptions for educational institutions.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> These exemptions may be limited to certain functions or income. </p> <div class="mw-heading mw-heading3"><h3 id="Sales_tax">Sales tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=8" title="Edit section: Sales tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">sales taxes in the United States</a>, <a href="/wiki/Tax-free_shopping" title="Tax-free shopping">tax-free shopping</a>, and <a href="/wiki/Tax_holiday" title="Tax holiday">tax holiday</a></div> <p>Most states and localities imposing sales and use taxes in the United States exempt resellers from sales taxes on goods held for sale and ultimately sold. In addition, most such states and localities exempt from sales taxes goods used directly in the production of other goods (i.e., raw materials). </p> <div class="mw-heading mw-heading2"><h2 id="Exempt_individuals">Exempt individuals</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=9" title="Edit section: Exempt individuals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Certain classes of persons may be granted a full or partial tax exemption within a system. Common exemptions are for veterans,<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> clergymen<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> or taxpayers with children (who can take "dependency exemption" for each qualifying dependent who has lived with the taxpayer. The dependent can be a natural child, step-child, step-sibling, half-sibling, adopted child, eligible foster child, or grandchild, and is usually under age 19, a full-time student under age 24, or have special needs).<sup id="cite_ref-For_other_tax_breaks_when_raising_a_child_in_the_U.S._please_see_Presti_and_Naegele_Newsletter_19-0" class="reference"><a href="#cite_note-For_other_tax_breaks_when_raising_a_child_in_the_U.S._please_see_Presti_and_Naegele_Newsletter-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> The exemption granted may depend on multiple criteria, including criteria otherwise unrelated to the particular tax. For example, a property tax exemption may be provided to certain classes of veterans earning less than a particular income level.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Definitions of exempt individuals tend to be complex. </p> <div class="mw-heading mw-heading2"><h2 id="Exempt_income">Exempt income</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=10" title="Edit section: Exempt income"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most income tax systems exclude certain classes of income from the taxable income base. Such exclusions may be referred to as exclusions or exemptions. Systems vary highly.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> Among the more commonly excluded items are: </p> <ul><li>Income earned outside the taxing jurisdiction.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> Such exclusions may be limited in amount.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup></li> <li>Interest income earned from subsidiary jurisdictions.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li> <li>Income consisting of compensation for loss.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup></li> <li>The value of property inherited or acquired by gift.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup></li></ul> <p>Some tax systems specifically exclude from income items that the system is trying to encourage. Such exclusions or exemptions can be quite specific<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> or very general.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2011)">citation needed</span></a></i>]</sup> </p><p>Among the types of income that may be included are classes of income earned in specific areas, such as special economic zones, enterprise zones, etc. These exemptions may be limited to specific industries. As an example, India provides SEZs where exporters of goods or providers of services to foreign customers may be exempt from income taxes and customs duties.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="ITA sections 10A and 10B? (September 2011)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Exempt_property">Exempt property</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=11" title="Edit section: Exempt property"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Certain types of property are commonly granted exemption from property or transaction (such as sales or value added) taxes. These exemptions vary highly from jurisdiction to jurisdiction, and definitions of what property qualifies for exemption can be voluminous.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p><p>Among the more commonly granted exemptions are: </p> <ul><li>Property used in manufacture of other goods (which goods may ultimately be taxable)</li> <li>Property used by a tax exempt or other parties for a charitable or other not for profit purpose</li> <li>Property considered a necessity of life, often exempted from <a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">sales taxes in the United States</a></li> <li>Personal residence of the taxpayer,<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> often subject to specific monetary limitations</li></ul> <div class="mw-heading mw-heading2"><h2 id="Multi-tier_jurisdictions">Multi-tier jurisdictions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=12" title="Edit section: Multi-tier jurisdictions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many countries that impose tax have subdivisions or subsidiary jurisdictions that also impose tax. This feature is not unique to federal systems, like the U.S., Switzerland and Australia, but rather is a common feature of national systems.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> The top tier system may impose restrictions on both the ability of the lower tier system to levy tax as well as how certain aspects of such lower tier system work, including the granting of tax exemptions. The restrictions may be imposed directly on the lower jurisdiction's power to levy tax or indirectly by regulating tax effects of the exemption at the upper tier. </p> <div class="mw-heading mw-heading2"><h2 id="Cross-border_agreements">Cross-border agreements</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=13" title="Edit section: Cross-border agreements"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Jurisdictions may enter into agreements with other jurisdictions that provide for <a href="/wiki/Double_taxation#Double_taxation_relief" title="Double taxation">double taxation relief</a>. Such provisions are common in an income <a href="/wiki/Tax_treaty" title="Tax treaty">tax treaty</a>. These reciprocal tax exemptions typically call for each contracting jurisdiction to exempt certain income of a resident of the other contracting jurisdiction. </p><p>Multi-jurisdictional agreements for tax exemption also exist. 20 of the U.S. states have entered into the <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100428001326/http://www.mtc.gov/About.aspx?id=76">Multistate Tax Compact</a> that provides, among other things, that each member must grant a full credit for sales and use taxes paid to other states or subdivisions. The European Union members are all parties to the EU multi-country <a rel="nofollow" class="external text" href="http://www.europarl.europa.eu/ftu/pdf/en/FTU_4.18.2.pdf">VAT harmonisation rules</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Diplomatic_tax_exemptions">Diplomatic tax exemptions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=14" title="Edit section: Diplomatic tax exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The US provides a few tax exemptions for their diplomatic mission visitors. </p> <div class="mw-heading mw-heading3"><h3 id="Sales_tax_exemption">Sales tax exemption</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=15" title="Edit section: Sales tax exemption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Department’s Office of Foreign Missions (OFM) issues diplomatic tax exemption cards to eligible foreign missions and their accredited members and dependents on the basis of international law and reciprocity.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p>There are 2 types of diplomatic sales exemption cards. </p> <div class="mw-heading mw-heading4"><h4 id="Mission_tax_exemption_card">Mission tax exemption card</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=16" title="Edit section: Mission tax exemption card"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This card is used by foreign missions to buy necessary items for the mission. This type of card work only while paying with a cheque, credit card, or wire transfer transaction and must be made in the name of the mission otherwise it is not eligible for the tax exemption. These cards may only be issued to a person, who is a principal member or an employee of the mission, holds an A or G visa, and is not a permanent resident of the USA. </p> <div class="mw-heading mw-heading4"><h4 id="Personal_tax_exemption_card">Personal tax exemption card</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=17" title="Edit section: Personal tax exemption card"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This card is issued to eligible foreign mission members for exemption on their personal item purchases. The user of this card is the only person who might use this card on his purchases and he is the only one who can profit from them. </p><p>There are 4 levels of exemption cards, and each one holds a name after an animal: </p> <ul><li>Owl: This card is for mission tax exemption with no restriction</li> <li>Buffalo: This card is for mission tax exemption with some degree of restriction</li> <li>Eagle: This card is for personal tax exemption with no restriction</li> <li>Deer: This card is for personal tax exemption with some degree of restriction</li></ul> <p><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Hotel_tax_exemption">Hotel tax exemption</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=18" title="Edit section: Hotel tax exemption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This is a tax exemption issued for purchases of hotel stays and other forms of lodging. The tax exemption card is required before paying for the lodging, if it is paid before acquiring it, or through the internet, the benefits are unusable. </p> <div class="mw-heading mw-heading4"><h4 id="Official_mission_tax_exemptions">Official mission tax exemptions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=19" title="Edit section: Official mission tax exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>These exemptions might only be used for purchases necessary for the mission’s functioning. The mission is only available to be exempt from tax if the mission has a valid tax exemption card, the stay is required in support of the mission’s diplomatic or consular functions and the costs are paid with a cheque, credit card, or a wire transfer in the name of the mission. </p> <div class="mw-heading mw-heading4"><h4 id="Personal_tax_exemption">Personal tax exemption</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=20" title="Edit section: Personal tax exemption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This card is issued only for the benefit of its holder and may not be used to benefit anyone else. The expenses are only exempt from tax if the person has a valid tax exemption card and the rooms are registered and paid only by the person holding the tax exemption card. <sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Other_exemptions">Other exemptions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=21" title="Edit section: Other exemptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Other exemptions in the US include those for vehicles,<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> airlines,<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> gasoline,<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> utilities,<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> and certain types of income.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Historical_uses">Historical uses</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=22" title="Edit section: Historical uses"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a rel="nofollow" class="external text" href="https://www.biblegateway.com/passage/?search=1+Samuel+17:25&version=nkjv">1 Samuel 17:25</a> in the <a href="/wiki/Hebrew_Bible" title="Hebrew Bible">Hebrew Bible</a>, King <a href="/wiki/Saul" title="Saul">Saul</a> includes tax exemption as one of the rewards on offer to whoever comes forward to defeat the <a href="/wiki/Philistine" class="mw-redirect" title="Philistine">Philistine</a> giant <a href="/wiki/Goliath" title="Goliath">Goliath</a>. </p><p><a href="/wiki/Gregory_of_Tours" title="Gregory of Tours">Gregory of Tours</a>, in his history of the Franks, claimed that the people of the city of <a href="/wiki/Tours" title="Tours">Tours</a> were given tax exemption by the Merovingian kings on account of the presence of the relics of <a href="/wiki/St_Martin_of_Tours" class="mw-redirect" title="St Martin of Tours">St Martin of Tours</a> and suggested that divine punishment from the saint could fall on anyone who violated this to reimpose taxes.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>During some of the historical Muslim caliphates, those who believed or converted to Islam could be tax exempt. </p><p>The inhabitants of <a href="/wiki/Domr%C3%A9my-la-Pucelle" title="Domrémy-la-Pucelle">Domrémy-la-Pucelle</a> in France, were given tax exemption when <a href="/wiki/Charles_VII_of_France" title="Charles VII of France">Charles VII of France</a> received a request from <a href="/wiki/Joan_of_Arc" title="Joan of Arc">Joan of Arc</a> to exempt the community (which was her home town) from taxes. This community was exempt from taxes until the time of French revolution, when the republican government restored taxation. <sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> </p><p>In the Ottoman Empire, <a href="/wiki/Taxation_in_the_Ottoman_empire" class="mw-redirect" title="Taxation in the Ottoman empire">tax breaks for descendants of Muhammad</a> encouraged many people to buy certificates of descent or forge genealogies; the phenomenon of <i>teseyyüd</i> – falsely claiming noble ancestry – spread across ethnic, class, and religious boundaries. In the 17th century, an Ottoman bureaucrat estimated that there were 300,000 impostors; In 18th-century Anatolia, nearly all upper-class urban people claimed descent from Muhammad.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> The number of people claiming such ancestry – which exempted them from taxes such as <a href="/wiki/Avar%C4%B1z" title="Avarız">avarız</a> and <a href="/wiki/Tekalif-i_orfiye" title="Tekalif-i orfiye">tekalif-i orfiye</a> – became so great that tax collection was very difficult.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=23" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=24" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/151-">26 USC 151</a>, Allowance of deductions for personal exemptions. The amount per exemption is <a rel="nofollow" class="external text" href="https://www.irs.gov/formspubs/article/0,,id=177992,00.html">$3,650</a>, subject to phase-out. UK <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/incometax/personal-allow.htm">tax free personal allowances</a> vary.</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">As an example, <a rel="nofollow" class="external text" href="http://www.opsi.gov.uk/acts/acts2006/ukpga_20060050_en_1">UK charities law</a> defines the types of organizations which may qualify as registered charities, and places limits on their actions.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501-">26 USC 501(a)</a>. The exemption from Federal income tax is longstanding. This exemption formed part of the Revenue Act of 1894. The 1894 Act was the first broadly applicable U.S. tax on corporate income, but was soon declared unconstitutional. Since ratification of the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a> in 1913, the exemption for charitable, religious, and educational organizations has been included in all subsequent Federal income tax law. See Belknap, Chauncey, "The Federal Income Tax Exemption of Charitable Organizations: Its History and Underlying Policy," 1954, <a rel="nofollow" class="external text" href="http://www.eric.ed.gov/PDFS/ED143606.pdf">reprinted (very large file)</a> as pages 2025-2043 of the <i>Research Papers of the <a href="/wiki/Commission_on_Private_Philanthropy_and_Public_Needs" title="Commission on Private Philanthropy and Public Needs">Commission on Private Philanthropy and Public Needs</a>, Volume IV</i>, 1977.</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_D.html">26 USC Subtitle D</a> excise taxes are imposed on particular goods or services, generally without exemptions. Certain of these taxes apply primarily to tax-exempt organizations. See, e.g., <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/4911-">26 USC 4911</a>, tax on excess expenditures to influence legislation. <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3101-">26 USC 3101</a> and <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3301-">3301</a> generally impose social security and unemployment taxes on all organizations. Note that income from certain types of services, such as services as a minister, may be exempt from the definition of income for these taxes. Employees of certain nonprofit and governmental organizations are eligible to participate in different sorts of <a href="/wiki/Deferred_compensation" title="Deferred compensation">deferred compensation</a> plans than employees of other organizations. Compare <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401-">26 USC 401</a>, IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p560.pdf">Publication 560</a> and others vs. <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401-">26 USC 403(b)</a>, IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p571/index.html">Publication 571</a>.</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">Note that under the U.S. system each state is entitled to raise its own taxes. 43 of the states impose a [state income tax]. Some states incorporate or make reference to Federal definitions for parts of their tax laws. See, e.g.,<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2011)">citation needed</span></a></i>]</sup>.</span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501-">26 USC 501(c)</a></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&rgn=div8&view=text&node=26:7.0.1.1.1.0.1.1&idno=26">26 CFR 1.501(a)-1(a)(2)</a>.</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501-">26 USC 501(d)</a>.</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text">See IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">Publication 557</a>.</span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text">Tax-exempt entities with gross receipts over US$25,000 are required to file annual tax returns on Form 990. Those with less than $25,000 must file a simplified return. The IRS granted an <a rel="nofollow" class="external text" href="https://www.irs.gov/charities/article/0,,id=225705,00.html">extension of time</a> for such organizations to file for 2009 until October 15, 2010. Charities falling under that revenue threshold have had no regular filing mandate in the past. One list of small organizations is at <a rel="nofollow" class="external free" href="http://www.501exempt.com">http://www.501exempt.com</a>.</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text">For a discussion of UK taxation of charities, see the <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/consult/rct.pdf">1999 Review of Charity Taxation Consultation Document</a>.</span> </li> <li id="cite_note-o561-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-o561_12-0">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFGambleMuñoz2022" class="citation journal cs1">Gamble, Edward N.; Muñoz, Pablo (2022). <a rel="nofollow" class="external text" href="https://durham-repository.worktribe.com/preview/1239986/36272.pdf">"When Tax-Exempt Nonprofits Detract Value from Society"</a> <span class="cs1-format">(PDF)</span>. <i>Academy of Management Perspectives</i>. <b>36</b> (1): <span class="nowrap">50–</span>92. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.5465%2Famp.2018.0027">10.5465/amp.2018.0027</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1558-9080">1558-9080</a><span class="reference-accessdate">. Retrieved <span class="nowrap">5 February</span> 2025</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Academy+of+Management+Perspectives&rft.atitle=When+Tax-Exempt+Nonprofits+Detract+Value+from+Society&rft.volume=36&rft.issue=1&rft.pages=%3Cspan+class%3D%22nowrap%22%3E50-%3C%2Fspan%3E92&rft.date=2022&rft_id=info%3Adoi%2F10.5465%2Famp.2018.0027&rft.issn=1558-9080&rft.aulast=Gamble&rft.aufirst=Edward+N.&rft.au=Mu%C3%B1oz%2C+Pablo&rft_id=https%3A%2F%2Fdurham-repository.worktribe.com%2Fpreview%2F1239986%2F36272.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/115-">26 USC 115</a> specifically excludes from taxable income all income of states or municipalities, as well as income of public utilities. This operates as an exemption from tax for state and municipal governments.</span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text">Examples include: a) The United States taxes beneficiaries of trusts, not trusts (with exceptions), but exempts under <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/402-">26 USC 402</a> beneficiaries of a pension trust meeting certain qualification; b) Canada ; c) The United Kingdom exempts income and gains of a registered pension scheme from taxation under <a rel="nofollow" class="external text" href="http://www.opsi.gov.uk/acts/acts1988/ukpga_19880001_en_16">Income Tax Act section 186</a>, as discussed in the <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/manuals/rpsmmanual/RPSM04103010.htm">Registered Pension Scheme Manual</a>.</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/409-">26 USC 409</a> providing exemption to owners of Individual Retirement Accounts until funds are distributed.</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">See, e.g., Malaysian Ministry of Higher Education <a rel="nofollow" class="external text" href="http://jpt.mohe.gov.my/RUJUKAN/Maklumat%20Insentif%20Untuk%20IPTS%20&%20Borang%20Yang%20Digunakan_120309.pdf">chart</a> of exemptions and benefits for private higher education institutions.</span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="http://www.nyc.gov/html/dof/html/property/property_tax_reduc_individual.shtml#veterans">New York City's veterans property tax exemption</a>.</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text">See, e.g., [26 USC 107] which excludes from income the rental value of a parsonage provided by a church to a clergyman</span> </li> <li id="cite_note-For_other_tax_breaks_when_raising_a_child_in_the_U.S._please_see_Presti_and_Naegele_Newsletter-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-For_other_tax_breaks_when_raising_a_child_in_the_U.S._please_see_Presti_and_Naegele_Newsletter_19-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.prestinaegele.com/faq-what-tax-breaks-come-with-raising-a-child">Presti and Naegele Newsletter</a>, February , 2012.</span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text">See the New York City rule cited above.</span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text">Contrast <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A_20_1_30_B_40_III.html">26 USC 101-140</a> exclusions from gross income to <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/incometax/taxable-income.htm#2">UK non-taxable income</a>.</span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text">See <a href="/wiki/International_tax" class="mw-redirect" title="International tax">International tax</a> for a discussion of territorial tax systems. Most systems exclude from the tax base income of nonresidents from sources outside the taxing jurisdiction. U.S. states and Canadian provinces provide for <a href="/wiki/Formulary_apportionment" title="Formulary apportionment">formulary apportionment</a> of certain business income to achieve a similar result. See, e.g., the Multi State Tax Compact, discussed in a note below.</span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A_20_1_30_N_40_III_50_B.html">26 USC 911, 912</a>.</span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/103-">26 USC 103</a>, excluding from U.S. Federal taxable income certain types of interest income received on bonds issued by states or political subdivisions thereof.</span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/104-">26 USC 104</a>, excluding compensation for sickness or injury.</span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text">The transfer of such property is often taxed separately to the transferor or the transferee. See <a href="/wiki/Estate_tax" class="mw-redirect" title="Estate tax">Estate tax</a> and <a href="/wiki/Gift_tax" title="Gift tax">Gift tax</a>.</span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text">See, e.g., <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/131-">26 USC 131</a> relating to certain foster care payments.</span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text">See, e.g., the Texas Sales Tax rules, providing very specific lists of items that are exempt from sales tax. For shortened list of examples of such, see the <a rel="nofollow" class="external text" href="http://www.window.state.tx.us/taxinfo/taxpubs/tx96_280.pdf">Grocery and Convenience Stores flyer</a> from the state.</span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text">See, e.g., the <a rel="nofollow" class="external text" href="http://www.myflorida.com/dor/property/exemptions.html">Homestead Exemption</a> granted in Florida.</span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text">See, e.g., Japan's prefecture taxes, UK local rates, etc.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2011)">citation needed</span></a></i>]</sup>.</span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/sales-tax-exemption/">"Sales Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Sales+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Fsales-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/sales-tax-exemption/">"Sales Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Sales+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Fsales-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/hotel-tax-exemption/">"Hotel Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Hotel+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Fhotel-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/vehicle-tax-exemption/">"Vehicle Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Vehicle+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Fvehicle-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/airline-tax-exemption/">"Airline Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Airline+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Fairline-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/gasoline-tax-exemption/">"Gasoline Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Gasoline+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Fgasoline-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/utility-tax-exemption/">"Utility Tax Exemption"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Utility+Tax+Exemption&rft_id=https%3A%2F%2Fwww.state.gov%2Futility-tax-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.state.gov/income-tax/">"Income Tax"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Income+Tax&rft_id=https%3A%2F%2Fwww.state.gov%2Fincome-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"> Gregory of Tours. A History of the Franks. Pantianos Classics, 1916</span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"> "Famous Foreign Coronations" by Agnes and Jessie Wishart Brown The English Illustrated Magazine No. 224 (May 1902), p. 108</span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCanbakal2009" class="citation journal cs1">Canbakal, Hülya (2009). "The Ottoman State and Descendants of the Prophet in Anatolia and the Balkans (c. 1500–1700)". <i>Journal of the Economic and Social History of the Orient</i>. <b>52</b> (3): <span class="nowrap">542–</span>578. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1163%2F156852009X458241">10.1163/156852009X458241</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+the+Economic+and+Social+History+of+the+Orient&rft.atitle=The+Ottoman+State+and+Descendants+of+the+Prophet+in+Anatolia+and+the+Balkans+%28c.+1500%E2%80%931700%29&rft.volume=52&rft.issue=3&rft.pages=%3Cspan+class%3D%22nowrap%22%3E542-%3C%2Fspan%3E578&rft.date=2009&rft_id=info%3Adoi%2F10.1163%2F156852009X458241&rft.aulast=Canbakal&rft.aufirst=H%C3%BClya&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAcun2002" class="citation journal cs1">Acun, Fatma (2002). "The Other Side of the Coin: Tax Exemptions within the Context of Ottoman Taxation History". <i>Bulgarian Historical Review</i>. <b>1</b> (2).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Bulgarian+Historical+Review&rft.atitle=The+Other+Side+of+the+Coin%3A+Tax+Exemptions+within+the+Context+of+Ottoman+Taxation+History&rft.volume=1&rft.issue=2&rft.date=2002&rft.aulast=Acun&rft.aufirst=Fatma&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+exemption" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_exemption&action=edit&section=25" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>United States: <ul><li>IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">Publication 557</a>, Tax-Exempt Status for Your Organization</li> <li>IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/charities/content/0,,id=96986,00.html">FAQs about Tax-Exempt Organizations</a></li></ul></li> <li>UK: <ul><li><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/index.htm">HMRC web site</a></li> <li><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/thelibrary/manuals-subjectarea.htm">HMRC manuals by subject</a></li></ul></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output 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