About GlobalTaxBook

GlobalTaxBook is an independent, free reference for headline tax rates around the world. It covers 96 countries and territories across 8 regions — all OECD members, the major world economies, and the most popular low-tax and expat destinations. Headline tax rates for every major country, in one place.

What we publish

For every country we show five figures, each a published statutory rate:

• Top personal income tax rate — the highest marginal rate on personal income.
• Corporate income tax rate — the main headline national rate.
• Standard VAT/GST rate — the standard consumption tax rate.
• Capital gains treatment — how an individual's gains are taxed.
• Employee social security — a brief note on mandatory contributions.

On top of that we build rankings, side-by-side comparisons and a rough comparison calculator — all derived transparently from those rates. 10 of the countries we track charge no personal income tax at all.

How we work

Pages are generated from a committed data snapshot compiled from PwC Worldwide Tax Summaries, the OECD Tax Database and the Tax Foundation, reflecting roughly the 2025 tax year. We never invent precise figures: every number is either a published rate captured as a snapshot, or a clearly documented calculation over it. See our methodology for sources, derived figures and limitations.

Not tax advice

The rates here are statutory headline rates, not effective rates, and this site is general information, not tax, legal or financial advice. Tax law changes often and depends on your residency and circumstances. Always verify with the relevant country's official tax authority and a qualified professional before acting. See our disclaimer.

Contact

Questions or corrections? Get in touch.