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.
91 countries in this table
| # | Country | Headline PIT | Top rate | Note | Updated |
|---|---|---|---|---|---|
| 1 | Andorra | 0%-10% | 10% | Progressive IRPF | May 2026 |
| 2 | Australia | 0% - 45% | N/A | Resident 2026-27 rates | August 2026 |
| 3 | Austria | 0% - 55% | N/A | Seven brackets | September 2026 |
| 4 | Bahamas | 0% | 0% | No PIT regime | May 2026 |
| 5 | Bahrain | 0% | 0% | No PIT regime | May 2026 |
| 6 | Bermuda | 0% | 0% | No PIT regime | May 2026 |
| 7 | Brazil | 0% - 27.5% | 27.5% | Progressive statutory table | August 2026 |
| 8 | British Virgin Islands | 0% | N/A | No PIT brackets | August 2026 |
| 9 | Cambodia | 0% - 20% | 20% | Monthly brackets | May 2026 |
| 10 | Cayman Islands | 0% | 0% | No PIT regime | May 2026 |
| 11 | Chile | 0% - 40% | N/A | Eight bands | September 2026 |
| 12 | Colombia | 0% - 39% | N/A | Progressive table | August 2026 |
| 13 | Costa Rica | 0% - 25% | N/A | August 2026 | |
| 14 | Cyprus | 0% - 35% | 35% | Progressive bands | May 2026 |
| 15 | Egypt | 0% - 27.5% | N/A | Seven bands | September 2026 |
| 16 | El Salvador | 0% - 30% | 30% | Progressive bands | May 2026 |
| 17 | France | 0% - 45% | 45% | Progressive scale per household share | August 2026 |
| 18 | Germany | 0% - 45% | 45% | Progressive system | May 2026 |
| 19 | India | 0% - 30% | N/A | New regime slabs | September 2026 |
| 20 | Kuwait | 0% | 0% | No PIT regime | May 2026 |
| 21 | Luxembourg | 0% - 42% | 42% | Progressive scale | May 2026 |
| 22 | Malaysia | 0% - 30% | 30% | Resident scale | May 2026 |
| 23 | Malta | 0%-35% | 35% | Progressive rates | May 2026 |
| 24 | Mauritius | 0%-35% | N/A | 2026/27 chargeable-income bands | August 2026 |
| 25 | Monaco | 0% | 0% | No PIT regime | May 2026 |
| 26 | Nigeria | 0% - 25% | N/A | New 2026 bands | September 2026 |
| 27 | Oman | 0% through 2027 | N/A | No PIT currently in force | August 2026 |
| 28 | Philippines | 0% - 35% | N/A | Progressive schedule | August 2026 |
| 29 | Puerto Rico | 0% - 33% | N/A | Statutory individual table | August 2026 |
| 30 | Qatar | 0% | 10% | No PIT on wages | May 2026 |
| 31 | Saudi Arabia | 0% | N/A | No PIT on employment income | August 2026 |
| 32 | Singapore | 0% - 24% | 24% | Resident rates | May 2026 |
| 33 | Thailand | 0% to 35% | 35% | Top marginal rate | May 2026 |
| 34 | United Arab Emirates | 0% | 0% | No PIT regime | May 2026 |
| 35 | Liechtenstein | 1% - 8% | N/A | State plus municipal tax | August 2026 |
| 36 | Mexico | 1.92% - 35% | 35% | Resident progressive rates | May 2026 |
| 37 | Hong Kong | 2% - 17% | 17% | Salaries tax | May 2026 |
| 38 | Lebanon | 2% to 25% | 25% | Salary tax bands | May 2026 |
| 39 | Azerbaijan | 3%-25% | N/A | Depends on sector | May 2026 |
| 40 | China | 3% - 45% | N/A | Comprehensive income | September 2026 |
| 41 | Argentina | 5%-35% | 35% | Progressive scale | May 2026 |
| 42 | Indonesia | 5% - 35% | 35% | Resident taxable income | August 2026 |
| 43 | Japan | 5% - 45% | 45% | Seven progressive brackets | August 2026 |
| 44 | Jordan | 5% - 30% | 30% | Progressive bands | May 2026 |
| 45 | Taiwan | 5% - 40% | N/A | Five brackets | September 2026 |
| 46 | Vietnam | 5% - 35% | 35% | Resident employment income | May 2026 |
| 47 | South Korea | 6% - 45% | N/A | Eight progressive brackets | August 2026 |
| 48 | Marshall Islands | 8% - 12% | N/A | Current rates from October 2025 | August 2026 |
| 49 | Greece | 9% - 44% | N/A | Employment, pensions and business profits | August 2026 |
| 50 | Bulgaria | 10% | 10% | Flat PIT | May 2026 |
| 51 | Isle of Man | 10% / 21% | N/A | August 2026 | |
| 52 | Israel | 10% - 50% | N/A | Seven brackets | September 2026 |
| 53 | Kazakhstan | 10% / 15% | 15% | From 2026 | May 2026 |
| 54 | Kenya | 10% - 35% | N/A | Five PAYE bands | September 2026 |
| 55 | Kyrgyzstan | 10% | 10% | Flat rate | May 2026 |
| 56 | Paraguay | 10% | N/A | IRP service-income rate | May 2026 |
| 57 | Romania | 10% | N/A | Flat headline rate | August 2026 |
| 58 | United States | 10% - 37% | N/A | Federal ordinary rates | May 2026 |
| 59 | Uruguay | 10% - 36% | 12% | IRPF on work income | May 2026 |
| 60 | New Zealand | 10.5% | N/A | NZD 0 to NZD 15,600 | August 2026 |
| 61 | Poland | 12% / 32% | N/A | Main progressive scale | August 2026 |
| 62 | Tajikistan | 12%–20% | 20% | Depends on income type and residence | May 2026 |
| 63 | Uzbekistan | 12% | N/A | Flat PIT rate | July 2026 |
| 64 | Portugal | 12.5% - 48% | N/A | 2026 PIT brackets | May 2026 |
| 65 | Russia | 13%-22% | 22% | Progressive NDFL | May 2026 |
| 66 | Canada | 14% - 54.8% | N/A | August 2026 | |
| 67 | Croatia | 15%-33% | 33% | Local rates vary | May 2026 |
| 68 | Czechia | 15% / 23% | N/A | Two bands | September 2026 |
| 69 | Hungary | 15% | N/A | Flat, all income | September 2026 |
| 70 | Turkey | 15%-40% | 40% | Progressive rates | May 2026 |
| 71 | South Africa | 18% - 45% | N/A | Seven brackets | September 2026 |
| 72 | Ukraine | 18% | N/A | Flat rate | September 2026 |
| 73 | Spain | 19% - 54% | About 54% | Combined state and regional rates | August 2026 |
| 74 | Georgia | 20% | 20% | Flat PIT | May 2026 |
| 75 | Ireland | 20% / 40% | N/A | Standard and higher rates | August 2026 |
| 76 | United Kingdom | 20% to 45% | N/A | May 2026 | |
| 77 | Estonia | 22% | 22% | Flat PIT | May 2026 |
| 78 | Norway | 22% | N/A | Wages, combined marginal | September 2026 |
| 79 | Italy | 23% - 43% | 43% | IRPEF national rates | May 2026 |
| 80 | Belgium | 25% - 50% | 50% | Federal brackets | September 2026 |
| 81 | Belize | 25% | N/A | Flat rate above threshold | May 2026 |
| 82 | Gibraltar | Up to 25% GIBS | N/A | 39% nominal top ABS rate | August 2026 |
| 83 | Panama | 0-25% | 25% | Panama-source only | May 2026 |
| 84 | Iceland | 31.49% - 46.29% | N/A | Combined brackets | September 2026 |
| 85 | Sweden | About 32% - 52% | N/A | Combined marginal | September 2026 |
| 86 | Netherlands | 35.75% - 49.50% | N/A | 2026 combined brackets | August 2026 |
| 87 | Denmark | About 42% - 56% | N/A | Combined marginal | September 2026 |
| 88 | Finland | N/A | N/A | September 2026 | |
| 89 | Montenegro | N/A | N/A | August 2026 | |
| 90 | Pakistan | N/A | N/A | September 2026 | |
| 91 | Switzerland | Progressive | Varies by canton | Progressive rates | May 2026 |
Related tax-rate tables
- Corporate tax rates by countryStandard company tax rates, SME bands, and free-zone notes.
- Capital gains tax by countryCGT treatment for investments, with share and crypto fields when available.
- Dividend tax by countryShareholder-level dividend tax and withholding headlines.
- Wealth tax by countryNet wealth / net worth tax — mostly 0% in our set, with clear exceptions.
- Inheritance tax by countryInheritance, estate, and gift tax headlines for estate planning screens.
- VAT and sales tax by countryStandard VAT, GST, and sales-tax rates with reduced bands and thresholds.
- Crypto tax by countryInvestor gains and trading treatment for digital assets.
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.