Tax rates by country
The top rates a resident individual pays on salary, capital gains, dividends and crypto in 165 countries. One engine computes every figure it can source, so the countries compare on the same terms; a rate it cannot source shows as not computed here, and its country page may show a provisional figure from a published summary, marked as such.
Last updated: 11 November 2026
Scroll across the table to see all columns.
| Country | Salary | Capital gains | Dividends | Crypto | Wealth tax | Exit tax | Tier | Checked | Edited | Source |
|---|---|---|---|---|---|---|---|---|---|---|
| Albania | 24.7% | 15% | 8% | 15% | No | No | — | 9 Nov 2026 | 4 Nov 2026 | Albanian General Directorate of Taxes · Government Albania — Tax Administration · PwC |
| Algeria | 40.85% | 15% | 10% | 15% | Yes | No | — | 11 Nov 2026 | 11 Nov 2026 | Algerian Republic / Secretariat General of Government · Direction générale des impôts (DGI) · Algerian Republic / SGG · Government Algeria — DGI |
| Andorra | 15.85% | 10% | 10% | 10% | No | No | 1 | 9 Nov 2026 | 4 Nov 2026 | Government Andorra · BOPA / Consell General · Andorra Inc (private tax-advisory) · Deloitte |
| Angola | 27.25% | 10% | 10% | 10% | No | No | — | 9 Nov 2026 | 4 Nov 2026 | Republic of Angola, Diario da Republica, Ministry of Finance · Administracao Geral Tributaria, Ministry of Finance · PwC |
| Antigua and Barbuda | 8.5% | 0% | 0% | not computed | No | No | 2 | 9 Nov 2026 | 4 Nov 2026 | Social Security Board · Medical Benefits Scheme · Board of Education · Government Antigua and Barbuda — Board of Education |
| Argentina | 35% | not computed | not computed | not computed | Yes | Unassessed | 1 | 9 Nov 2026 | 9 Nov 2026 | ARCA · Argentina official national legislation portal · AFIP / ARCA · PwC |
| Armenia | not computed | 10% | 5% | not computed | No | No | 2 | 9 Nov 2026 | 9 Nov 2026 | ARLIS · Republic of Armenia (ARLIS legal information system) · PwC · KPMG |
| Australia | 47% | 23.5% | 24.29% | 23.5% | No | Yes | 2 | 9 Nov 2026 | 9 Nov 2026 | Australian Taxation Office · PwC |
| Austria | not computed | 27.5% | 27.5% | 27.5% | No | Yes | 2 | 9 Nov 2026 | 4 Nov 2026 | Austria Bundesministerium für Finanzen · Government of Austria (RIS / BGBl. II; Bundesminister für Finanzen) · Government of Austria (RIS / BGBl I 10/2022) · Österreichische Gesundheitskasse |
| Azerbaijan | 29% | 14% | 5% | 14% | No | No | 2 | 11 Nov 2026 | 11 Nov 2026 | State Tax Service · PwC · Deloitte |
| Bahamas | 0% | 0% | 0% | 0% | No | No | 2 | 11 Nov 2026 | 3 Nov 2026 | Bahamas Official Gazette · NIB · PwC |
| Bahrain | 0% | 0% | 0% | 0% | No | No | 2 | 11 Nov 2026 | 3 Nov 2026 | Bahrain National Portal / LMRA · PwC |
| Bangladesh | not computed | not computed | not computed | not computed | No | No | — | 11 Nov 2026 | 11 Nov 2026 | National Board of Revenue · PwC |
| Barbados | 27.75% | 0% | 15% | 0% | No | No | — | 9 Nov 2026 | 9 Nov 2026 | Government of Barbados · PwC |
| Belarus | not computed | 13% | 25% | not computed | No | No | 2 | — | 4 Nov 2026 | Ministry of Taxes and Duties of the Republic of Belarus · Ministry of Labour and Social Protection of the Republic of Belarus · PwC |
| Belgium | 59.58% | 10% | 30% | 10% | Yes | Yes | 2 | 11 Nov 2026 | 11 Nov 2026 | SPF Finances · Service public fédéral Finances (Belgium) · Government of Belgium — SPF Finances / FOD Financien · Office national de sécurité sociale (Belgium) |
| Belize | 25% | 0% | 15% | not computed | No | No | 2 | — | 4 Nov 2026 | Belize Gazette / Belize Tax Service media host · Social Security Board Belize · Belize Tourism Board · PwC |
| Bermuda | 0% | 0% | 0% | 0% | No | No | 2 | 11 Nov 2026 | 11 Nov 2026 | Government of Bermuda — Office of the Tax Commissioner · PwC |
| Bolivia | 28.98% | 0% | 0% | not computed | Yes | No | 2 | 9 Nov 2026 | 9 Nov 2026 | Government of Bolivia (SIN) · Government of Bolivia (MEFP) · PwC |
| Bosnia and Herzegovina | 37.9% | 0% | 0% | not computed | No | No | 1 | 11 Nov 2026 | 11 Nov 2026 | Porezna uprava Federacije BiH · PwC |
| Botswana | 27.5% | 27.5% | 10% | not computed | No | Yes | 2 | — | 4 Nov 2026 | Botswana Gazette / Botswana Unified Revenue Service · PwC |
| Brazil | 27.5% | 22.5% | not computed | 22.5% | No | No | 1 | 11 Nov 2026 | 11 Nov 2026 | Government Brazil — Receita Federal · Government Brazil — eSocial · Government Brazil — Conselho Nacional de Imigração · Government Brazil — Ministério da Fazenda |
| British Virgin Islands | 8% | 0% | 0% | 0% | No | No | — | 11 Nov 2026 | 4 Nov 2026 | National Health Insurance · Social Security Board · Deloitte |
| Brunei | not computed | 0% | 0% | 0% | No | No | 2 | 9 Nov 2026 | 9 Nov 2026 | Government of Brunei (Employees Trust Fund) · PwC |
| Bulgaria | 10% | 9% | 5% | 9% | No | No | 2 | 11 Nov 2026 | 11 Nov 2026 | Government (Lex.bg / Bulgarian National Assembly) · Government (NRA - Natsionalna Agentsia po Prihodite) · NationalSocialSecurityInstitute · Government (NRA) |
| Cambodia | not computed | 20% | 0% | 0% | No | No | — | 7 Nov 2026 | 7 Nov 2026 | PwC |
| Cameroon | 39.5% | 16.5% | 16.5% | 16.5% | No | No | 2 | 9 Nov 2026 | 9 Nov 2026 | Cameroon Direction Generale des Impots · CNPS Cameroon · Government of Cameroon — Ministry of Finance · Government of Cameroon — DGI |
| Canada ‡ | 33% | 16.5% | 24.81% | 16.5% | No | Yes | 1 | 9 Nov 2026 | 3 Nov 2026 | Canada Revenue Agency · Justice Laws Website (Government of Canada) · Government of Canada (Canada Revenue Agency) · PwC |
| Cayman Islands | 0% | 0% | 0% | 0% | No | No | 2 | 7 Nov 2026 | 3 Nov 2026 | Cayman Islands Cabinet · PwC |
| Chile | not computed | not computed | not computed | not computed | Yes | Unassessed | — | — | 10 Nov 2026 | Servicio de Impuestos Internos, Chile · Biblioteca del Congreso Nacional de Chile · Diario Oficial de la República de Chile · PwC Worldwide Tax Summaries |
| China | 45% | 20% | 20% | not computed | No | No | 2 | 9 Nov 2026 | 9 Nov 2026 | Government of China / State Taxation Administration · Government of Beijing / Human Resources and Social Security Bureau · Government of Hainan / Ministry of Finance · PwC |
| Colombia | 39% | 15% | 20% | 15% | Yes | No | — | — | 4 Nov 2026 | DIAN · DIAN / Colombian Congress · Government (Secretaría General del Senado) · Government (DIAN) |
| Costa Rica | 35.83% | 15% | 15% | not computed | No | No | 2 | — | 4 Nov 2026 | Costa Rica Ministerio de Hacienda · Superintendencia de Pensiones · Costa Rica Procuraduría General official legislation system · PwC Worldwide Tax Summaries |
| Croatia | 30% | 0% | 12% | 12% | No | No | 2 | — | 4 Nov 2026 | Republic of Croatia, Narodne novine · Government (Porezna uprava) · Government (Narodne novine) · Government (MUP - Ministry of Interior) |
| Curacao | 47.5% | not computed | not computed | 0% | No | No | — | — | 4 Nov 2026 | Minister van Financiën, Curaçao · Sociale Verzekeringsbank Curaçao · Centrale Bank van Curaçao en Sint Maarten · Government of Curaçao |
| Cyprus | 35% | 0% | not computed | 8% | No | No | — | — | 4 Nov 2026 | Republic of Cyprus, Social Insurance Services · CyLaw (Official Gazette text) · Republic of Cyprus - Tax Department · Republic of Cyprus - consolidated by CyLaw |
| Czech Republic | 27.5% | 0% | 15% | 15% | No | No | — | — | 4 Nov 2026 | Finanční správa · ČSSZ · Government (Financni sprava CR) · GFŘ / Coordination Committee with Chamber of Tax Advisers |
| DR Congo | not computed | not computed | not computed | not computed | No | No | — | — | 4 Nov 2026 | Direction Générale des Impôts, DR Congo · PwC |
| Denmark | 60.49% | 42% | 42% | 57.06% | No | Yes | — | — | 4 Nov 2026 | Government (Skatteministeriet) · Government (Retsinformation) · Skatteministeriet · Government (Skattestyrelsen / SKAT) |
| Dominica | 35% | 0% | not computed | not computed | No | No | — | — | 4 Nov 2026 | Inland Revenue Division · Dominica Social Security · Government of Dominica · CBIU |
| Dominican Republic | 30.91% | 25% | 10% | 25% | Yes | No | — | — | 4 Nov 2026 | DGII Official Help Community · PwC Worldwide Tax Summaries |
| Ecuador | 46.45% | not computed | not computed | 37% | No | No | — | 7 Nov 2026 | 7 Nov 2026 | Servicio de Rentas Internas · Government Ecuador (SRI) · Government (Registro Oficial, via FielWeb) · Government (SRI, via FielWeb) |
| Egypt | not computed | not computed | 10% | not computed | No | Unassessed | 2 | 7 Nov 2026 | 7 Nov 2026 | Egyptian legislature; Gazette hosted by Egyptian Tax Authority · National Organization for Social Insurance · Egyptian Tax Authority · PwC Worldwide Tax Summaries |
| El Salvador | 35.08% | 10% | 5% | 0% | No | No | 2 | 10 Nov 2026 | 10 Nov 2026 | Government of El Salvador (Ministerio de Hacienda) · Government of El Salvador (Diario Oficial) · Government of El Salvador (Asamblea Legislativa) · Government of El Salvador |
| Estonia | 24.81% | 22% | 22% | 22% | No | No | 1 | 7 Nov 2026 | 4 Nov 2026 | Estonian Tax and Customs Board · Government Estonia (Riigi Teataja) · Government Estonia (Tax and Customs Board) · Riigi Teataja |
| Ethiopia | 42% | 15% | 15% | 15% | No | No | — | — | 4 Nov 2026 | Federal Democratic Republic of Ethiopia / Federal Negarit Gazette; Ministry of Justice host · PwC |
| Fiji | 47% | not computed | 0% | 10% | No | No | — | — | 4 Nov 2026 | Fiji Revenue and Customs Service · Fiji Revenue and Customs Service / Parliament of Fiji · Reserve Bank of Fiji · Fiji National Provident Fund |
| Finland | 46.36% | 34% | 28.9% | 34% | No | No | 1 | — | 4 Nov 2026 | Finnish Tax Administration · Government (Verohallinto) · Government (Finlex) · PwC |
| France | 55.57% | 38.6% | 38.6% | 38.6% | Yes | Yes | — | — | 3 Nov 2026 | Government · DILA (Premier ministre) · Government (Service-Public) · PwC |
| Georgia | 20% | not computed | 5% | 0% | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Legislative Herald of Georgia · Government of Georgia · PwC |
| Germany | 47.48% | 26.37% | 26.37% | 47.48% | No | Yes | — | — | 4 Nov 2026 | Bundesgesetzblatt (Bundesministerium der Justiz) · Bundesministerium der Justiz · Government (BMF) · Bundesregierung / Bundesamt für Justiz |
| Ghana | not computed | 15% | 8% | 15% | No | No | — | — | 4 Nov 2026 | Ghana Revenue Authority, Domestic Tax Revenue Division · Social Security and National Insurance Trust · Ghana Revenue Authority · Parliament of Ghana / Ministry of Trade and Industry BRR Portal |
| Gibraltar | not computed | 0% | not computed | not computed | No | No | 2 | — | 4 Nov 2026 | HM Government of Gibraltar · HM Government of Gibraltar, Income Tax Office · Government of Gibraltar · Government of Gibraltar (Finance Centre) |
| Greece | 44% | 15% | 5% | 15% | No | No | — | — | 4 Nov 2026 | AADE (Greek Tax Authority) · Ministry of Economy and Finance · PwC · WTS Global |
| Grenada | 28% | 0% | 0% | not computed | No | No | — | — | 4 Nov 2026 | Grenada Parliament · National Insurance Scheme · Investment Migration Agency |
| Guatemala | 11.49% | 10% | 5% | 10% | No | No | — | — | 4 Nov 2026 | Congreso de la República; official mirror Tribunal Supremo Electoral · Congreso de la República / Diario de Centro América · IGSS · PwC |
| Guernsey | 20% | 0% | 20% | 0% | No | No | 2 | 10 Nov 2026 | 10 Nov 2026 | Government Guernsey Parliament · Locate Guernsey · PwC |
| Guyana | 23.33% | 20% | not computed | 20% | No | No | — | — | 4 Nov 2026 | Guyana Revenue Authority · National Insurance Scheme · PwC |
| Haiti | 34.2% | 20% | 20% | not computed | No | No | 1 | 10 Nov 2026 | 10 Nov 2026 | Government of Haiti · Government of Haiti (DGI) · Government of Haiti (ONA) |
| Honduras | not computed | 10% | 10% | 10% | No | No | — | — | 4 Nov 2026 | Servicio de Administración de Rentas (SAR) · SAR · Servicio de Administracion de Rentas, Honduras · Congreso Nacional / Tribunal Superior de Cuentas |
| Hong Kong | 16% | 0% | 0% | 0% | No | No | — | — | 3 Nov 2026 | GovHK (Government of the HKSAR) · IRD · Inland Revenue Department · IRD HK |
| Hungary | 33.5% | not computed | not computed | not computed | No | No | 2 | — | 4 Nov 2026 | Government (NAV) · Government (Jogtar) · National Legislation Database · NAV |
| Iceland | 48.44% | 22% | 22% | 22% | No | No | 1 | 7 Nov 2026 | 7 Nov 2026 | Iceland Revenue and Customs · Government Iceland — Skatturinn · Government (Skatturinn) · Government (Althingi) |
| India | 39% | 14.95% | 35.88% | 39% | No | Unassessed | 2 | 7 Nov 2026 | 7 Nov 2026 | Income Tax Department / Ministry of Finance, Government of India · Government of India — Income Tax Department · PwC |
| Indonesia | not computed | not computed | not computed | not computed | No | No | — | — | 4 Nov 2026 | Government of Indonesia (BPK) · DGT · Minister of Finance, Indonesia · Indonesian Directorate General of Immigration |
| Iran | 37% | 0% | 0% | 0% | No | No | — | 7 Nov 2026 | 4 Nov 2026 | Iranian National Tax Administration, circular 200/1403/63; third-party mirror · Iranian National Tax Administration, circular 1005/200/ص; third-party mirror · PwC |
| Iraq | 19.25% | 0% | 0% | not computed | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Government of Iraq — General Commission for Taxes · PwC |
| Ireland | 52.24% | 31% | 52.1% | 31% | No | No | 2 | — | 4 Nov 2026 | Government (Revenue Commissioners) · Government (Department of Finance) · Government (DSP / Revenue) · Revenue |
| Isle of Man | 22% | 0% | 21% | 0% | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Government (Isle of Man Treasury - Income Tax Division) · Government (Isle of Man Treasury) · Locate Isle of Man (IoM Government relocation arm) · Government (Isle of Man Income Tax Division) |
| Israel | 50% | 30% | 30% | 30% | No | Yes | 2 | 7 Nov 2026 | 4 Nov 2026 | State of Israel; consolidation hosted by National Insurance Institute · National Insurance Institute of Israel · Government of Israel — Israel Tax Authority · PwC |
| Italy ‡ | 43% | 26% | 26% | 33% | Yes | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Government (Agenzia delle Entrate) · Italian Republic · Government (Regione Lazio) · Roma Capitale |
| Ivory Coast | 32% | not computed | not computed | not computed | No | No | 2 | — | 4 Nov 2026 | Direction générale des impôts, Côte d’Ivoire · Direction generale des impots · Official issuer identified in title · PwC |
| Jamaica | 34.25% | 0% | 15% | 0% | No | No | — | — | 3 Nov 2026 | Tax Administration Jamaica (published by Jamaica Information Service) · Ministry of Finance and Public Service · PwC |
| Japan | 56.17% | 20.31% | 20.31% | 55.95% | No | Yes | — | — | 3 Nov 2026 | Digital Agency (Japan) - e-Gov law search · Japan Health Insurance Association (the insurer) · Japan Pension Service · Ministry of Health, Labour and Welfare (Japan) - Yamagata Labour Bureau |
| Jersey | 20% | 0% | 20% | 0% | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Government Jersey · Revenue Jersey · Locate Jersey / Department for the Economy · Government of Jersey |
| Jordan | 38.5% | 31% | 0% | not computed | No | No | 2 | 10 Nov 2026 | 10 Nov 2026 | PwC · EY |
| Kazakhstan | 15% | 15% | 15% | 15% | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Kazakhstan State Revenue Committee · Kazakhstan State Revenue authority, East Kazakhstan · Kazakhstan Government · Kazakhstan Government, Almaty healthcare authority |
| Kenya | not computed | 15% | 15% | 15% | No | No | — | — | 4 Nov 2026 | Kenya Revenue Authority · National Social Security Fund, published by Government Advertising Agency · Cabinet Secretary for Health / Kenya Law · Parliament / Government Printer, hosted by Kenya Law |
| Kosovo | 14.5% | 10% | 0% | 10% | No | Unassessed | 2 | 11 Nov 2026 | 10 Nov 2026 | PwC · Official Gazette of Kosovo · Tax Administration of Kosovo · Ministry of Finance |
| Kuwait | 0% | 0% | 0% | 0% | No | No | 2 | 7 Nov 2026 | 3 Nov 2026 | PIFSS · PwC |
| Kyrgyzstan | 19% | 10% | 0% | 10% | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Government Kyrgyz Republic · Cabinet of Ministers · Social Fund of the Kyrgyz Republic · PwC |
| Laos | 25% | not computed | 10% | not computed | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | PwC |
| Latvia | 43.04% | 28.5% | 28.5% | 28.5% | No | No | 2 | — | 4 Nov 2026 | Saeima, official consolidated legislation · Cabinet of Ministers of Latvia, official legislation publisher · State Revenue Service of Latvia · Ministry of Finance of Latvia |
| Lebanon | 25% | 0% | 10% | not computed | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Government Lebanon — Ministry of Finance · PwC · Deloitte |
| Libya | not computed | 15% | not computed | 15% | No | No | — | — | 4 Nov 2026 | General People’s Congress; official publisher Central Bank of Libya · Libyan News Agency; direct statement by Ministry of Interior financial-crime office director · Social Security Fund, West Benghazi branch; reproduction hosted by Law Society of Libya · PwC |
| Liechtenstein ‡ | 12.51% | 0% | not computed | not computed | Yes | No | 2 | 7 Nov 2026 | 4 Nov 2026 | Landesgesetzblatt · Government Legal Service · Government Liechtenstein — AHV-IV-FAK · Tax Administration |
| Lithuania | 38.98% | not computed | 15% | not computed | Yes | No | 2 | — | 4 Nov 2026 | Lithuania VMI · Government (Lietuvos Respublikos Seimas) · Government (Valstybine mokesciu inspekcija) · Lithuania Sodra |
| Luxembourg | 47.18% | 0% | 45.78% | 0% | No | No | 2 | 10 Nov 2026 | 10 Nov 2026 | ACD · PwC |
| Madagascar | not computed | 20% | 10% | 20% | No | No | — | 8 Nov 2026 | 8 Nov 2026 | Madagascar Ministry of Economy and Finance / Direction générale des impôts; official copy hosted by OMNIS · Government of Madagascar · PwC |
| Malawi | 40% | not computed | 10% | 0% | No | No | — | — | 4 Nov 2026 | Parliament of Malawi; Government Printer; hosted by Malawi Revenue Authority · Malawi Revenue Authority · Malawi Revenue Authority, Institute of Tax Administration · PwC |
| Malaysia | not computed | not computed | not computed | not computed | No | No | 2 | — | 4 Nov 2026 | Ministry of Finance Malaysia · HASiL / Inland Revenue Board · HASiL / IRBM · PwC Malaysia |
| Malta | 35% | 8% | 0% | 8% | No | No | — | — | 3 Nov 2026 | Malta Tax and Customs Administration · Residency Malta, official consolidated rules · PwC · Zampa Partners |
| Mauritius | 35% | 0% | 0% | 0% | No | No | — | — | 4 Nov 2026 | Parliament of Mauritius · MRA |
| Mexico | 37.35% | not computed | not computed | not computed | No | No | 2 | — | 4 Nov 2026 | SAT / Diario Oficial de la Federación · Mexican Chamber of Deputies · PwC Worldwide Tax Summaries |
| Moldova | 19.92% | 6% | 6% | 6% | No | No | — | — | 4 Nov 2026 | Moldova Innovation Technology Park administration · Serviciul Fiscal de Stat · Serviciul Fiscal de Stat / Parliament · Republic of Moldova legal register / Parliament |
| Monaco | 0% | 0% | 0% | 0% | No | No | — | — | 3 Nov 2026 | Government of Monaco · France-Visas · DGFiP BOFiP · PwC |
| Mongolia | 20% | 10% | 10% | 10% | No | No | — | 8 Nov 2026 | 8 Nov 2026 | General Authority for Social Insurance, hosted by Khuvsgul office · State Great Khural / Legalinfo official legal information system · Health Insurance General Office · Financial Regulatory Commission / Parliament |
| Montenegro | 25.5% | 15% | 15% | 15% | No | No | — | — | 4 Nov 2026 | Vlada Crne Gore (gov.me) · Government of Montenegro / Ministry of Finance · PwC |
| Morocco | not computed | 20% | 11.25% | not computed | Unassessed | Unassessed | 1 | — | 4 Nov 2026 | Direction Générale des Impôts; hosted by CRI Casablanca-Settat · Direction Générale des Collectivités Territoriales · Secrétariat Général du Gouvernement, Morocco · Ministry of Economy and Finance, Morocco |
| Mozambique | 35% | 32% | 20% | not computed | No | No | 2 | 10 Nov 2026 | 10 Nov 2026 | Government of Mozambique · Banco de Moçambique · PwC |
| Myanmar | 25% | 10% | 0% | 10% | No | No | — | 8 Nov 2026 | 8 Nov 2026 | Government of Myanmar · National Defence and Security Council; Ministry of Information / Global New Light of Myanmar · Myanmar Financial Intelligence Unit · PwC |
| Namibia | not computed | not computed | not computed | not computed | No | Unassessed | — | — | 10 Nov 2026 | PwC · Namibia Revenue Agency; Income Tax Act 24 of 1981 consolidation · Namibia Revenue Agency |
| Nepal | not computed | not computed | not computed | not computed | Unassessed | Unassessed | — | — | 4 Nov 2026 | Government (Inland Revenue Department, Nepal) · Social Security Fund · Nepal Law Commission · Kathmandu Metropolitan City |
| Netherlands | 49.5% | 0% | 0% | 0% | Yes | Yes | 1 | — | 3 Nov 2026 | Belastingdienst · Government (Belastingdienst) · Government (wetten.overheid.nl) · Rijksoverheid |
| New Zealand | 39% | 0% | 39% | 39% | No | No | 2 | 8 Nov 2026 | 4 Nov 2026 | Inland Revenue New Zealand · Government Inland Revenue New Zealand · PwC |
| Nicaragua | not computed | not computed | not computed | not computed | No | Unassessed | — | — | 10 Nov 2026 | PwC · Asamblea Nacional; Gazette copy hosted by Instituto Nicaragüense de Energía · National Assembly / Ministry of Energy and Mines |
| Nigeria | not computed | not computed | 10% | not computed | No | No | 2 | — | 4 Nov 2026 | National Assembly of Nigeria / Federal Government Printer · PwC |
| North Macedonia | 10% | 0% | 10% | 10% | No | No | 2 | 8 Nov 2026 | 8 Nov 2026 | Управа за јавни приходи (UJP) · UJP · UJP / Minister of Finance · PwC |
| Norway | 47.4% | 37.84% | 37.84% | 22% | Yes | Yes | 1 | — | 4 Nov 2026 | Skatteetaten (the Norwegian Tax Administration) · Skatteetaten · Lovdata (the Norwegian statute database) · NAV (the Norwegian Labour and Welfare Administration) |
| Oman | 0% | 0% | 0% | 0% | No | No | — | 8 Nov 2026 | 8 Nov 2026 | Oman Tax Authority · MoCIIP · OPAZ · PwC |
| Pakistan | not computed | not computed | not computed | not computed | No | No | — | — | 4 Nov 2026 | Federal Board of Revenue · PwC |
| Palestine | 15% | 0% | 0% | not computed | No | No | 2 | 11 Nov 2026 | 11 Nov 2026 | PwC · Deloitte |
| Panama | 36% | 10% | 10% | not computed | No | Unassessed | 2 | 8 Nov 2026 | 8 Nov 2026 | Dirección General de Ingresos · Órgano Judicial · Superintendencia del Mercado de Valores · Ministerio de Seguridad Pública / Gaceta Oficial |
| Papua New Guinea | not computed | not computed | not computed | not computed | No | Unassessed | — | — | 10 Nov 2026 | PwC · PNG National Parliament; hosted by Internal Revenue Commission |
| Paraguay | 18.1% | 8% | 8% | not computed | No | Unassessed | 2 | 11 Nov 2026 | 11 Nov 2026 | PwC · Government of Paraguay · Congreso Nacional / Biblioteca y Archivo Central del Congreso · Presidencia / Ministerio de Hacienda, hosted by DNIT |
| Peru | 42.5% | 5% | 5% | not computed | No | Unassessed | 2 | 8 Nov 2026 | 8 Nov 2026 | Ministerio de Economía y Finanzas · SUNAT · EY · Executive / MEF, reproduced by Municipalidad de Miraflores |
| Philippines | 35% | not computed | 10% | not computed | No | Unassessed | 1 | 11 Nov 2026 | 10 Nov 2026 | PwC · Government of the Philippines — Congress (RA 10963) · Government of the Philippines — Bureau of Internal Revenue · Social Security System |
| Poland | not computed | 23% | 19% | 23% | No | Yes | — | — | 4 Nov 2026 | Government of Poland (Ministry of Finance / KAS) · Kancelaria Sejmu (ISAP) · Government of Poland (Ministry of Finance) · Polish Ministry of Family, Labour and Social Policy |
| Portugal | 58.17% | 28% | 28% | not computed | Yes | Yes | 1 | — | 4 Nov 2026 | Government (Autoridade Tributaria) · Autoridade Tributaria · Diario da Republica (official gazette) · Autoridade Tributaria e Aduaneira (Portal das Financas) |
| Puerto Rico | not computed | not computed | not computed | not computed | No | Unassessed | — | — | 10 Nov 2026 | PwC · Government of Puerto Rico (Hacienda) · Social Security Administration · Gobierno de Puerto Rico (Oficina de Gerencia y Presupuesto, Biblioteca Virtual) |
| Qatar | 0% | 0% | 0% | 0% | No | No | — | 10 Nov 2026 | 10 Nov 2026 | Government of Qatar — General Tax Authority · Government of Qatar — General Retirement and Social Insurance Authority · Government of Qatar — Ministry of Commerce and Industry · Government of Qatar — Ministry of Justice |
| Romania | 45% | 16% | 16% | 16% | Yes | No | 2 | 10 Nov 2026 | 10 Nov 2026 | Agenția Națională de Administrare Fiscală · Government (ANAF) · Government (Monitorul Oficial nr. 1334) · ANAF DGRFPBrasov |
| Russian Federation | 22% | 0% | 15% | 15% | No | No | — | — | 3 Nov 2026 | Government (pravo.gov.ru) · FNS Russia · PwC · KPMG |
| Rwanda | not computed | 10% | 15% | not computed | No | Unassessed | 2 | 10 Nov 2026 | 10 Nov 2026 | PwC · Republic of Rwanda; Ministry of Justice Gazette |
| Saint Kitts and Nevis | 12% | 0% | 0% | 0% | No | No | 1 | 7 Nov 2026 | 4 Nov 2026 | Government Saint Kitts and Nevis — Social Security Board · Citizenship Unit · Government Saint Kitts and Nevis — Inland Revenue Department · Deloitte |
| Saint Lucia | 30% | 0% | 0% | 0% | No | No | 2 | 7 Nov 2026 | 7 Nov 2026 | Attorney General Chambers of Saint Lucia · PwC |
| Saint Vincent and the Grenadines | 28% | 0% | 0% | 0% | No | No | — | 11 Nov 2026 | 11 Nov 2026 | Inland Revenue Department · Government of Saint Vincent and the Grenadines — Inland Revenue Department · National Insurance Services · Deloitte |
| Samoa | 38% | not computed | 0% | not computed | Unassessed | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | Government of Samoa — Office of the Attorney General · Government of Samoa — Legislative Assembly (Ministry of Revenue publication) · Ministry of Revenue, Samoa · Ministry of Commerce, Industry and Labour |
| San Marino | 41.43% | 10% | 5% | not computed | Yes | Unassessed | 1 | 10 Nov 2026 | 10 Nov 2026 | Repubblica di San Marino · Consiglio Grande e Generale · Government of San Marino · Government of San Marino — ISS |
| Saudi Arabia | 0% | not computed | 0% | not computed | No | No | — | — | 4 Nov 2026 | GOSI |
| Senegal | not computed | not computed | not computed | not computed | No | Unassessed | — | — | 10 Nov 2026 | PwC · Direction générale des Impôts et des Domaines · DGID |
| Serbia | not computed | 15% | 15% | not computed | No | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | PwC · Serbian Tax Administration |
| Singapore | 24% | 0% | 0% | 0% | No | No | — | — | 3 Nov 2026 | IRAS · Inland Revenue Authority of Singapore · CPF Board · EDB Singapore |
| Slovakia | not computed | not computed | not computed | not computed | No | Unassessed | — | — | 10 Nov 2026 | PwC · Financial Administration of the Slovak Republic · Všeobecná zdravotná poisťovňa, public health insurer · Sociálna poisťovňa |
| Slovenia | 61.55% | 20% | 25% | 0% | No | Unassessed | 1 | 10 Nov 2026 | 10 Nov 2026 | PwC · Finančna uprava Republike Slovenije (FURS) · Pravno-informacijski sistem Republike Slovenije (PISRS) · Financial Administration of the Republic of Slovenia |
| South Africa | 45% | 18% | 20% | 18% | No | Yes | 2 | 11 Nov 2026 | 11 Nov 2026 | South African Revenue Service · PwC |
| South Korea | 49.95% | 22% | 15.4% | 0% | No | Yes | 2 | 7 Nov 2026 | 3 Nov 2026 | Ministry of Government Legislation (Korea) · Ministry of Health and Welfare (Korea) · National Tax Service · PwC Worldwide Tax Summaries |
| Spain | 45.13% | 30% | 30% | 30% | Yes | Yes | 2 | 7 Nov 2026 | 5 Nov 2026 | Comunidad de Madrid / BOE · BOE · Comunitat Valenciana / BOE · Government (BOE) |
| Sri Lanka | 44% | 15% | 15% | not computed | Unassessed | Yes | 1 | 7 Nov 2026 | 4 Nov 2026 | Sri Lanka Inland Revenue Department / Parliament · Government Sri Lanka — Inland Revenue Department · Government Sri Lanka — Central Bank / EPF · Government Printer, Sri Lanka |
| Suriname | not computed | not computed | not computed | not computed | Yes | Unassessed | — | — | 10 Nov 2026 | Belastingdienst Suriname · EY · President of Suriname; Staatsblad reproduced by Stichting Juridische Samenwerking Suriname · Kingdom of the Netherlands, Minister of Foreign Affairs |
| Sweden | 52.41% | 30% | 30% | 30% | No | No | — | — | 3 Nov 2026 | Government (Skatteverket) · Government (Riksdagen) · Skatteverket · Government (Forskarskattenamnden) |
| Switzerland ‡ | 16.19% | 0% | 11.5% | 0% | Yes | No | 2 | 9 Nov 2026 | 9 Nov 2026 | Swiss Federal Tax Administration · Swiss Confederation Fedlex · Swiss Federal Tax Administration (ESTV / FTA) · Government (ESTV) |
| Syria | not computed | not computed | not computed | not computed | Unassessed | Unassessed | — | — | 4 Nov 2026 | Syrian Arab News Agency · PwC |
| Taiwan | 44.31% | 0% | 28% | 40% | No | No | 2 | 11 Nov 2026 | 4 Nov 2026 | Taiwan Ministry of Finance eTax Portal · National Taxation Bureau of Taipei · Taiwan Ministry of Labor · PwC Taiwan |
| Tajikistan | not computed | 15% | not computed | not computed | Unassessed | Unassessed | — | 10 Nov 2026 | 10 Nov 2026 | Government of Tajikistan — Tax Committee · National Center of Legislation under the President of Tajikistan · Tax Committee under the Government of Tajikistan |
| Tanzania | 37% | 10% | 10% | not computed | No | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | PwC · Tanzania Revenue Authority · Government Printer; Office of the Solicitor General |
| Thailand | 35% | 35% | 10% | 35% | No | No | 2 | 10 Nov 2026 | 10 Nov 2026 | Songkhla government public relations office · Thailand BOI · Thailand Privilege Card · Government Thailand Revenue Department |
| Trinidad and Tobago | 33.9% | 0% | 0% | 0% | No | No | — | — | 4 Nov 2026 | Trinidad and Tobago IRD · Parliament / Gazette · IRD · PwC |
| Tunisia | 46.26% | 10% | 10% | not computed | Yes | No | 2 | 11 Nov 2026 | 11 Nov 2026 | Tunisia Ministry of Finance / Official Gazette · PwC |
| Turkiye | 40% | not computed | not computed | not computed | Yes | Unassessed | 2 | 11 Nov 2026 | 11 Nov 2026 | Gelir İdaresi Başkanlığı · Sosyal Güvenlik Kurumu · PwC · Deloitte |
| Turkmenistan | not computed | not computed | not computed | not computed | Unassessed | Unassessed | — | — | 4 Nov 2026 | Mejlis of Turkmenistan · Tax Department, Ministry of Finance and Economy · State News Agency of Turkmenistan · PwC |
| Turks and Caicos Islands | 0% | 0% | 0% | 0% | No | Unassessed | — | — | 10 Nov 2026 | Attorney General’s Chambers, Turks and Caicos Islands · Turks and Caicos Islands Treasury · The Legal 500 · Invest Turks and Caicos Islands Agency |
| Uganda | 45% | 0% | 15% | not computed | No | Unassessed | 2 | 8 Nov 2026 | 8 Nov 2026 | PwC · Government of Uganda (Uganda Revenue Authority) |
| Ukraine | 23% | 23% | 10% | 23% | No | No | 2 | 8 Nov 2026 | 8 Nov 2026 | Government of Ukraine (State Tax Service) · PwC |
| United Arab Emirates | 0% | 0% | 0% | 0% | No | No | 2 | 9 Nov 2026 | 3 Nov 2026 | GPSSA · Government GPSSA · Government UAE Federal Tax Authority · UAE Federal Tax Authority |
| United Kingdom | 47% | 24% | 39.35% | 24% | No | No | 1 | 7 Nov 2026 | 3 Nov 2026 | Government (HMRC / GOV.UK) · Government (legislation.gov.uk) · HM Revenue & Customs · UK Parliament / The National Archives |
| United States ‡ | 39.35% | 23.8% | 23.8% | 23.8% | No | Yes | 1 | 8 Nov 2026 | 3 Nov 2026 | IRS · SSA · U.S. Government Publishing Office · Internal Revenue Service |
| Uruguay | 40.6% | 12% | 12% | 12% | Yes | No | 2 | 8 Nov 2026 | 8 Nov 2026 | Uruguay Banco de Previsión Social · Government - DGI · Government (IMPO) · Dirección General Impositiva |
| Uzbekistan | 12% | 12% | 5% | not computed | Unassessed | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | Government (lex.uz, national legislation database) · Government portal legal guidance · Tax Committee; government-hosted payroll reporting instruction · President of Uzbekistan; Resolution PP-90 as amended |
| Vanuatu | not computed | 0% | 0% | not computed | Unassessed | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | Government of Vanuatu — Vanuatu Foreign Investment Promotion Agency · Government of Vanuatu — Department of Customs and Inland Revenue · Government of Vanuatu — Vanuatu National Provident Fund · Vanuatu Ministry of Lands and Natural Resources |
| Venezuela | 35% | 34% | 34% | not computed | Yes | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | Gaceta Oficial de la República Bolivariana de Venezuela · KPMG · SENIAT (Gaceta Oficial de la República Bolivariana de Venezuela) · Tribunal Supremo de Justicia (Gaceta Oficial - sumario) |
| Vietnam | 35% | not computed | 5% | not computed | No | No | 1 | 11 Nov 2026 | 11 Nov 2026 | Government of Viet Nam (vanban.chinhphu.vn) - National Assembly · Government of Viet Nam (vanban.chinhphu.vn) - National Assembly Standing Committee · PwC · EY |
| Yemen | not computed | not computed | not computed | not computed | Unassessed | Unassessed | — | 11 Nov 2026 | 4 Nov 2026 | Government of Yemen — Tax Authority, Sanaa · Office of the Attorney General, Yemen · Yemen Tax Authority, Aden · Yemen Public Prosecution |
| Zambia | not computed | not computed | not computed | not computed | No | Unassessed | — | 11 Nov 2026 | 11 Nov 2026 | PwC · Zambia Revenue Authority |
| Zimbabwe | not computed | not computed | not computed | not computed | Unassessed | No | — | 11 Nov 2026 | 4 Nov 2026 | Government of Zimbabwe (gazetted Act, as distributed by Veritas) · Zimbabwe Revenue Authority · Government (Zimbabwe Revenue Authority) · Zimbabwe Government Gazette (Veritas reproduction) |
‡ National level only: every resident also pays a state, provincial, cantonal or local income tax on top. The country page shows the regions in our model.
What these rates mean
Each rate is the tax on one more unit of a very large amount of that income, with surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate. Where regions set their own rates, the table shows the national or general rule, and each country page lists the regions in our model with their rates.
Where the figures come from
The figures come from the same tax profiles that the Sovereign engine uses for its calculations, and the pages are generated from them. Each country page lists the sources of its profile and says how many are official texts. The model covers the general rules for a resident individual, not every deduction, treaty or local tax. The methodology page explains how the profiles are sourced and tested.
Related
Compare countries side by side · Wealth taxes compared · Residence visas and citizenship by country · The 183-day rule by country · Schengen 90/180 calculator
This page is general information. It is not financial, tax, legal or investment advice. Ask a qualified adviser before you make a decision.