Tax rankings by country

These rankings sort all 96 countries in GlobalTaxBook by the questions people search for most: which countries have no income tax, the lowest corporate tax, the highest income tax, and the lowest and highest VAT/GST. All use headline statutory rates, not effective rates, and are not tax advice.

Source: PwC Worldwide Tax Summaries. Data as of June 2026.

Countries with no income tax

The 10 jurisdictions that levy no personal income tax on salaries.

Lowest corporate tax countries

Headline corporate income tax rates, lowest first — where companies are taxed least.

Highest income tax countries

Top personal income tax rates ranked from highest — mostly Western Europe.

Lowest VAT/GST countries

Standard consumption tax rates, lowest first (excluding no-VAT jurisdictions).

Highest VAT/GST countries

The steepest standard VAT/GST rates in the world.

Want every country in one table? See the full country index. To compare two countries, use the comparison pages or the calculator.

Last updated: 2026-06-20