Tax rates · 2026

Income tax rates by country

Compare personal income tax rates across countries we cover in 2026. Headline bands, top marginal rates, and notes — with links to full country pages, sources, and residency caveats.

DefinitionPersonal income tax (PIT) is the tax individuals pay on salary, freelancing, and other personal earnings. Headlines vary: some countries use progressive brackets, others a flat rate, and a few charge 0% PIT while still applying social charges or business tax.
Headline ≠ effective rateCheck social chargesResidency still controls

How this table is built

This table aggregates the personal income tax figures already published on each JurisDB country page. It is a discovery index — not a substitute for the full profile, brackets, social-security rules, and residency tests on the linked page.

People search “income tax rates by country” when shortlisting places to live, hire, or relocate a company. A low headline helps, but the practical answer usually depends on tax residence, treaty claims, payroll charges, and whether foreign income is taxed.

Rates below are editorial summaries of structured country data (updated on each source page). Always verify against the tax authority before acting; this is educational comparison, not tax advice.

How to read the columns

  • Headline rate is the primary personal income tax figure from the country page (often a band such as 0%–24%).
  • Top rate is the highest marginal or top-bracket figure when published separately.
  • Sort by rate (low → high or high → low) or by country name. Click a row for brackets, CPF/social charges, and filing notes.
  • A 0% PIT country can still be expensive once social security, corporate tax on freelancers, or exit tax from your old country is included.

Important caveats

  • Residency rules decide which country’s rates apply — not passport alone.
  • Employee social security and unemployment insurance are often outside the PIT headline.
  • Non-residents, remittance regimes, and special expat programs can change the effective rate.

Coverage: 91 countries in this table · 34 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Sort by

91 countries in this table

#CountryHeadline PITTop rateNoteUpdated
1Andorra0%-10%10%Progressive IRPFMay 2026
2Australia0% - 45%N/AResident 2026-27 ratesAugust 2026
3Austria0% - 55%N/ASeven bracketsSeptember 2026
4Bahamas0%0%No PIT regimeMay 2026
5Bahrain0%0%No PIT regimeMay 2026
6Bermuda0%0%No PIT regimeMay 2026
7Brazil0% - 27.5%27.5%Progressive statutory tableAugust 2026
8British Virgin Islands0%N/ANo PIT bracketsAugust 2026
9Cambodia0% - 20%20%Monthly bracketsMay 2026
10Cayman Islands0%0%No PIT regimeMay 2026
11Chile0% - 40%N/AEight bandsSeptember 2026
12Colombia0% - 39%N/AProgressive tableAugust 2026
13Costa Rica0% - 25%N/AAugust 2026
14Cyprus0% - 35%35%Progressive bandsMay 2026
15Egypt0% - 27.5%N/ASeven bandsSeptember 2026
16El Salvador0% - 30%30%Progressive bandsMay 2026
17France0% - 45%45%Progressive scale per household shareAugust 2026
18Germany0% - 45%45%Progressive systemMay 2026
19India0% - 30%N/ANew regime slabsSeptember 2026
20Kuwait0%0%No PIT regimeMay 2026
21Luxembourg0% - 42%42%Progressive scaleMay 2026
22Malaysia0% - 30%30%Resident scaleMay 2026
23Malta0%-35%35%Progressive ratesMay 2026
24Mauritius0%-35%N/A2026/27 chargeable-income bandsAugust 2026
25Monaco0%0%No PIT regimeMay 2026
26Nigeria0% - 25%N/ANew 2026 bandsSeptember 2026
27Oman0% through 2027N/ANo PIT currently in forceAugust 2026
28Philippines0% - 35%N/AProgressive scheduleAugust 2026
29Puerto Rico0% - 33%N/AStatutory individual tableAugust 2026
30Qatar0%10%No PIT on wagesMay 2026
31Saudi Arabia0%N/ANo PIT on employment incomeAugust 2026
32Singapore0% - 24%24%Resident ratesMay 2026
33Thailand0% to 35%35%Top marginal rateMay 2026
34United Arab Emirates0%0%No PIT regimeMay 2026
35Liechtenstein1% - 8%N/AState plus municipal taxAugust 2026
36Mexico1.92% - 35%35%Resident progressive ratesMay 2026
37Hong Kong2% - 17%17%Salaries taxMay 2026
38Lebanon2% to 25%25%Salary tax bandsMay 2026
39Azerbaijan3%-25%N/ADepends on sectorMay 2026
40China3% - 45%N/AComprehensive incomeSeptember 2026
41Argentina5%-35%35%Progressive scaleMay 2026
42Indonesia5% - 35%35%Resident taxable incomeAugust 2026
43Japan5% - 45%45%Seven progressive bracketsAugust 2026
44Jordan5% - 30%30%Progressive bandsMay 2026
45Taiwan5% - 40%N/AFive bracketsSeptember 2026
46Vietnam5% - 35%35%Resident employment incomeMay 2026
47South Korea6% - 45%N/AEight progressive bracketsAugust 2026
48Marshall Islands8% - 12%N/ACurrent rates from October 2025August 2026
49Greece9% - 44%N/AEmployment, pensions and business profitsAugust 2026
50Bulgaria10%10%Flat PITMay 2026
51Isle of Man10% / 21%N/AAugust 2026
52Israel10% - 50%N/ASeven bracketsSeptember 2026
53Kazakhstan10% / 15%15%From 2026May 2026
54Kenya10% - 35%N/AFive PAYE bandsSeptember 2026
55Kyrgyzstan10%10%Flat rateMay 2026
56Paraguay10%N/AIRP service-income rateMay 2026
57Romania10%N/AFlat headline rateAugust 2026
58United States10% - 37%N/AFederal ordinary ratesMay 2026
59Uruguay10% - 36%12%IRPF on work incomeMay 2026
60New Zealand10.5%N/ANZD 0 to NZD 15,600August 2026
61Poland12% / 32%N/AMain progressive scaleAugust 2026
62Tajikistan12%–20%20%Depends on income type and residenceMay 2026
63Uzbekistan12%N/AFlat PIT rateJuly 2026
64Portugal12.5% - 48%N/A2026 PIT bracketsMay 2026
65Russia13%-22%22%Progressive NDFLMay 2026
66Canada14% - 54.8%N/AAugust 2026
67Croatia15%-33%33%Local rates varyMay 2026
68Czechia15% / 23%N/ATwo bandsSeptember 2026
69Hungary15%N/AFlat, all incomeSeptember 2026
70Turkey15%-40%40%Progressive ratesMay 2026
71South Africa18% - 45%N/ASeven bracketsSeptember 2026
72Ukraine18%N/AFlat rateSeptember 2026
73Spain19% - 54%About 54%Combined state and regional ratesAugust 2026
74Georgia20%20%Flat PITMay 2026
75Ireland20% / 40%N/AStandard and higher ratesAugust 2026
76United Kingdom20% to 45%N/AMay 2026
77Estonia22%22%Flat PITMay 2026
78Norway22%N/AWages, combined marginalSeptember 2026
79Italy23% - 43%43%IRPEF national ratesMay 2026
80Belgium25% - 50%50%Federal bracketsSeptember 2026
81Belize25%N/AFlat rate above thresholdMay 2026
82GibraltarUp to 25% GIBSN/A39% nominal top ABS rateAugust 2026
83Panama0-25%25%Panama-source onlyMay 2026
84Iceland31.49% - 46.29%N/ACombined bracketsSeptember 2026
85SwedenAbout 32% - 52%N/ACombined marginalSeptember 2026
86Netherlands35.75% - 49.50%N/A2026 combined bracketsAugust 2026
87DenmarkAbout 42% - 56%N/ACombined marginalSeptember 2026
88FinlandN/AN/ASeptember 2026
89MontenegroN/AN/AAugust 2026
90PakistanN/AN/ASeptember 2026
91SwitzerlandProgressiveVaries by cantonProgressive ratesMay 2026

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Frequently asked questions

Which country has the lowest personal income tax?

In our current coverage set, several jurisdictions show a 0% personal income tax headline (for example parts of the Gulf and some small states). Use the table sorted low → high, then open the country page: social charges, residency cost, and foreign-tax exposure often matter more than the headline.

Is the headline rate the same as what I will pay?

Usually not. Progressive systems, deductions, payroll taxes, territorial rules, and special regimes (non-dom, impatriate, Beckham-style programs) change the effective burden. The linked country page is the next step after this table.

How often are these rates updated?

Each country tax page has its own last-updated date. This table is generated from those pages, so when a country page is revised the hub reflects the new structured rate fields on rebuild.

Why is my country missing?

We expand coverage in batches with cited rates and editorial notes. Missing countries are not a claim that they have no tax system — only that we have not published a full profile yet.

Sources and trust

Each rate in this table is pulled from the matching country tax article on JurisDB (for example /country/{slug}/income-tax). Those articles cite tax authorities and official guidance where available. Start with the country row, then use the sources list on that page.

Educational comparison only. Not legal, tax, or investment advice. Rules depend on residency, entity type, treaties, and facts — verify with a qualified advisor and primary legislation before deciding.