Tax rates by country
This is the full index of headline tax rates for all 96 countries and territories in GlobalTaxBook. For each one we show the top personal income tax rate, the corporate income tax rate and the standard VAT/GST rate; tap any country for its full page with capital gains, social security, rankings and similar-tax peers. All figures are statutory headline rates (2025), not effective rates, and are not tax advice.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
All 96 countries (A–Z)
| Country | Top income tax | Corporate tax | VAT/GST | Region |
|---|---|---|---|---|
| Andorra | 10% | 10% | 4.5% | Europe |
| Argentina | 35% | 35% | 21% | South America |
| Armenia | 20% | 18% | 20% | Asia |
| Australia | 45% | 30% | 10% | Oceania |
| Austria | 55% | 23% | 20% | Europe |
| Bahamas | 0% (no personal income tax) | 0% | 10% | Caribbean |
| Bahrain | 0% (no personal income tax) | 0% | 10% | Middle East |
| Bangladesh | 30% | 27.5% | 15% | Asia |
| Barbados | 28.5% | 9% | 17.5% | Caribbean |
| Belgium | 50% | 25% | 21% | Europe |
| Bermuda | 0% (no personal income tax) | 15% | No personal income tax; 15% corporate tax for large MNEs from 2025 | Caribbean |
| Brazil | 27.5% | 34% | 17% | South America |
| British Virgin Islands | 0% (no personal income tax) | 0% | No income tax, corporate tax or VAT; payroll tax up to 14% | Caribbean |
| Bulgaria | 10% | 10% | 20% | Europe |
| Canada | 33% | 15% | 5% | North America |
| Cayman Islands | 0% (no personal income tax) | 0% | No income tax, corporate tax or VAT (import duties instead) | Caribbean |
| Chile | 40% | 27% | 19% | South America |
| China | 45% | 25% | 13% | Asia |
| Colombia | 39% | 35% | 19% | South America |
| Costa Rica | 25% | 30% | 13% | North America |
| Croatia | 36% | 18% | 25% | Europe |
| Cyprus | 35% | 15% | 19% | Europe |
| Czech Republic | 23% | 21% | 21% | Europe |
| Denmark | 57% | 22% | 25% | Europe |
| Egypt | 27.5% | 22.5% | 14% | Africa |
| Estonia | 22% | 22% | 24% | Europe |
| Finland | 52% | 20% | 25.5% | Europe |
| France | 45% | 25% | 20% | Europe |
| Georgia | 20% | 15% | 18% | Asia |
| Germany | 45% | 15.825% | 19% | Europe |
| Ghana | 35% | 25% | 15% | Africa |
| Gibraltar | 39% | 15% | No VAT | Europe |
| Greece | 44% | 22% | 24% | Europe |
| Guernsey | 20% | 0% | No VAT; 0% corporate tax for most companies | Europe |
| Hong Kong | 16% | 16.5% | Salaries tax capped at 15% standard rate | Asia |
| Hungary | 15% | 9% | 27% | Europe |
| Iceland | 31.35% | 20% | 24% | Europe |
| India | 42.744% | 25% | 18% | Asia |
| Indonesia | 35% | 22% | 12% | Asia |
| Ireland | 40% | 12.5% | 23% | Europe |
| Isle of Man | 21% | 0% | 20% | Europe |
| Israel | 50% | 23% | 18% | Middle East |
| Italy | 43% | 24% | 22% | Europe |
| Japan | 45% | 23.2% | 10% | Asia |
| Jersey | 20% | 0% | 5% | Europe |
| Jordan | 30% | 20% | 16% | Middle East |
| Kazakhstan | 15% | 20% | 16% | Asia |
| Kenya | 35% | 30% | 16% | Africa |
| Kuwait | 0% (no personal income tax) | 15% | No personal income tax; no VAT yet | Middle East |
| Latvia | 36% | 20% | 21% | Europe |
| Lebanon | 25% | 17% | 11% | Middle East |
| Liechtenstein | 22.4% | 12.5% | 8.1% | Europe |
| Lithuania | 32% | 17% | 21% | Europe |
| Luxembourg | 42% | 23.87% | 17% | Europe |
| Malaysia | 30% | 24% | 10% | Asia |
| Malta | 35% | 35% | 18% | Europe |
| Mauritius | 20% | 15% | 15% | Africa |
| Mexico | 35% | 30% | 16% | North America |
| Monaco | 0% (no personal income tax) | 25% | 20% | Europe |
| Morocco | 37% | 35% | 20% | Africa |
| Netherlands | 49.5% | 25.8% | 21% | Europe |
| New Zealand | 39% | 28% | 15% | Oceania |
| Nigeria | 25% | 30% | 7.5% | Africa |
| Norway | 39.7% | 22% | 25% | Europe |
| Oman | 5% | 15% | 5% | Middle East |
| Pakistan | 45% | 29% | 18% | Asia |
| Panama | 25% | 25% | 7% | North America |
| Paraguay | 10% | 10% | 10% | South America |
| Peru | 30% | 29.5% | 18% | South America |
| Philippines | 35% | 25% | 12% | Asia |
| Poland | 32% | 19% | 23% | Europe |
| Portugal | 48% | 19% | 23% | Europe |
| Puerto Rico | 33% | 37.5% | 11.5% | Caribbean |
| Qatar | 0% (no personal income tax) | 10% | No personal income tax; no VAT yet | Middle East |
| Romania | 10% | 16% | 21% | Europe |
| Russia | 22% | 25% | 20% | Europe |
| Saudi Arabia | 0% (no personal income tax) | 20% | 15% | Middle East |
| Serbia | 20% | 15% | 20% | Europe |
| Singapore | 24% | 17% | 9% | Asia |
| Slovakia | 35% | 24% | 23% | Europe |
| Slovenia | 50% | 22% | 22% | Europe |
| South Africa | 45% | 27% | 15% | Africa |
| South Korea | 45% | 25% | 10% | Asia |
| Spain | 47% | 25% | 21% | Europe |
| Sweden | 52% | 20.6% | 25% | Europe |
| Switzerland | 11.5% | 8.5% | 8.1% | Europe |
| Taiwan | 40% | 20% | 5% | Asia |
| Tanzania | 30% | 30% | 18% | Africa |
| Thailand | 35% | 20% | 7% | Asia |
| Turkey | 40% | 25% | 20% | Europe |
| Ukraine | 18% | 18% | 20% | Europe |
| United Arab Emirates | 0% (no personal income tax) | 9% | 5% | Middle East |
| United Kingdom | 45% | 25% | 20% | Europe |
| United States | 37% | 21% | No national VAT; state sales taxes 0–~10% | North America |
| Uruguay | 36% | 25% | 22% | South America |
| Vietnam | 35% | 20% | 10% | Asia |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Browse by region
Europe
Andorra, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Italy, Jersey, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Monaco, Netherlands, Norway, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine, United Kingdom
North America
South America
Caribbean
Bahamas, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Puerto Rico
Middle East
Bahrain, Israel, Jordan, Kuwait, Lebanon, Oman, Qatar, Saudi Arabia, United Arab Emirates
Asia
Armenia, Bangladesh, China, Georgia, Hong Kong, India, Indonesia, Japan, Kazakhstan, Malaysia, Pakistan, Philippines, Singapore, South Korea, Taiwan, Thailand, Vietnam
Africa
Egypt, Ghana, Kenya, Mauritius, Morocco, Nigeria, South Africa, Tanzania
Oceania
Want the lowest- and highest-tax countries ranked? See the rankings. To put two countries side by side, use the comparison pages or the tax comparison calculator. Source: PwC Worldwide Tax Summaries; verify with each country's official tax authority.
Last updated: 2026-06-20