The study reviews the taxation of salt produced from evaporation of seawater – How common of a practice is it and the underlying reasons for the decision to implement taxation upon it, as well as the custom tax rate, in state where taxation is applied. It should be noted that this comparison is a complex one, because of a wide range of variables involved in the examination of the effective tax. As a result, the study focuses on the dominant taxation means of corporations which produce salt from seawater. To present a clear comprehensive depiction, the study examines eight different states, all of which have a significant production of salt by evaporation. The study includes: The United States of America, Australia, Spain, Portugal, France, Italy, Greece and India.