Does shoe etiquette vary in different cultures

To some degree yes. In most parts of the world (Asia, Eastern Europe, parts of the Middle East and Africa, much of Northern Europe and Canada, as well as Alaska) it is customary to remove shoes when entering a house.

For some societies, including those in Asia, indoor footwear may be provided for guests.

Shoe throwing is a great insult in many areas of the Middle East and in some parts of India.