Global Tax Map

🇦🇱Albania

Worldwide · Income Up to 23% · Corporate 15%

Worldwide. 23% flat income tax. 15% capital gains. No wealth or inheritance tax.

🇩🇿Algeria

Worldwide · Income 35% · Corporate 26%

Worldwide. Progressive to 35%. CG: 15%. VAT: 19%. Inheritance: 5%. Strict capital controls.

🇦🇩Andorra

Territorial · Income Up to 10% · Corporate 10%

Top income tax: 10%. Capital gains: 10% (first €3,000/year exempt). Inheritance: 0%. Corporate: 10%. IGI (VAT equivalent): 4.5%.

🇦🇴Angola

Worldwide · Income 25% · Corporate 25%

Worldwide. Progressive to 25%. CG: 10%. VAT: 14%. No inheritance tax.

Anguilla

Zero Tax · Income 0%

Antigua and Barbuda

Zero Tax · Income 0%

🇦🇷Argentina

Worldwide · Income Up to 35% · Corporate 35%

Worldwide. Progressive to 35%. Monotributo simplified regime: flat monthly fee ~$50–300 for income up to ~$45k/yr. Bienes Personales wealth tax: 0.5–2.25%. CG: 15%.

Armenia

Worldwide · Income 20% Flat

🇦🇺Australia

Worldwide · Income Up to 45% · Corporate 30%

Worldwide. Progressive to 47%. CG: 47% × 50% discount (1yr+) = ~23.5% effective. No wealth/inheritance.

🇦🇹Austria

Worldwide · Income Up to 55% · Corporate 23%

Worldwide. Progressive to 55% (53% + social). CG: 27.5%. No wealth, no inheritance tax.

Azerbaijan

Worldwide · Income 25%

🇧🇸Bahamas

None · Income 0% · Corporate 0%

No income tax, no capital gains, no inheritance tax. VAT: 10%. Property tax applies.

🇧🇭Bahrain

None · Income 0% · Corporate 0%

No personal income tax. No capital gains. No corporate tax (except oil/gas). Mandatory social insurance: 7% employee + 12% employer for Bahraini nationals; 1% employee + 3% employer for expats. VAT: 10% (raised from 5% in Jan 2022).

Barbados

Worldwide, unless non domiciled · Income Up to 28.5%

🇧🇪Belgium

Worldwide

Worldwide. Progressive to 50%. CG: 10% (effective Jan 2026, €10k exemption; 33% for substantial participations ≥20%). Inheritance: 3–27% direct line (Flanders), 3–30% direct line (Brussels/Wallonia), up to 80% strangers in Wallonia only.

🇧🇿Belize

Territorial · Income 25% Flat · Corporate 25%

Territorial. Foreign income: 0%. Belize-sourced: up to 25%. CG: 0%. Inheritance: 0%.

Bermuda

Worldwide · Income 0%

🇧🇴Bolivia

Territorial · Income 13% · Corporate 25%

Territorial. 13% flat on Bolivian-sourced income only. Foreign income: 0%. CG: 0%. Inheritance: 0%. No wealth tax.

🇧🇦Bosnia and Herzegovina

Worldwide · Income 10% Flat · Corporate 10%

Worldwide. 10% flat income and corporate tax. 0% capital gains. 0% inheritance.

🇧🇼Botswana

Worldwide · Income 25% · Corporate 22%

Worldwide. 25% flat. CG: 25%. VAT: 14%. No wealth or inheritance tax.

🇧🇷Brazil

Worldwide · Income Up to 27.5% · Corporate 34%

Worldwide. Progressive to 27.5%. CG: 15–22.5% (varies by type). State inheritance tax: up to 8%.

🇻🇬British Virgin Islands

None · Income 0% · Corporate 0%

No income tax, no capital gains tax, no inheritance tax, no corporate tax on offshore income.

🇧🇬Bulgaria

Worldwide · Income 10% Flat · Corporate 10%

Worldwide taxation. 10% flat income tax. 10% capital gains. 5% dividend tax.

Cambodia

Worldwide · Income 20%

🇨🇲Cameroon

Worldwide · Income 38% · Corporate 33%

Worldwide. Progressive to 38%. CG: 20%. VAT: 19.25%. CFA franc zone (CEMAC).

🇨🇦Canada

Worldwide · Corporate 26%

Worldwide. Federal to 33% + provincial ~15% = ~48% combined. CG: 2/3 inclusion = ~26.7% top. No inheritance tax.

Cayman Islands

Zero Tax · Income 0%

🇨🇱Chile

Territorial(1st3yr) · Income 40% · Corporate 27%

First 3 years: territorial. After: worldwide to 35%. CG: 22%. Inheritance: up to 25%.

🇨🇳China

Worldwide · Income Up to 45% · Corporate 25%

Worldwide (183+ days). Progressive to 45%. CG: 20% (shares). No inheritance tax. Capital controls apply.

🇨🇴Colombia

Worldwide · Income 39% · Corporate 35%

Worldwide. Progressive to 39%. 1% wealth tax. CG: 15%. Inheritance: 10%.

Cook Islands

Zero Tax · Income 0%

🇨🇷Costa Rica

Territorial · Income Up to 25% · Corporate 30%

Territorial. Foreign income: 0%. Costa Rican income: up to 25%. CG: 15%. No wealth tax.

🇭🇷Croatia

Worldwide · Corporate 18%

Progressive income: 20% (lower rate) and 23% (upper rate, 2024 reform). Municipal surtax up to 18% of tax amount (Zagreb = effective ~27% max). CG: 12% (0% if held 2+ years). EU tax obligations. Worldwide system.

🇨🇾Cyprus

Non-Dom · Income Up to 35% · Corporate 15%

Non-Dom: 0% on dividends/interest 17 years. No CG (excl. Cyprus property). Income: up to 35%.

🇨🇿Czech Republic

Worldwide · Income Up to 35% · Corporate 21%

Worldwide. 15% flat (23% above CZK 1.9M). CG: 0% after 3 years, 15% before. No wealth/inheritance.

🇩🇰Denmark

Worldwide · Income Up to 52.07% · Corporate 22%

Worldwide. Progressive to 55.9%. CG: 42%. Researcher scheme: 27% flat for 7 years. Inheritance: 15%.

🇩🇴Dominican Republic

Territorial · Income Up to 25% · Corporate 27%

Territorial. Dominican income: up to 25%. Foreign income: 0%. CG: 0%. Inheritance: 3%.

🇨🇩DR Congo

Worldwide · Income 40% · Corporate 30%

Worldwide. Progressive to 40%. CG: 20%. No wealth or inheritance tax. Franc congolais.

🇪🇨Ecuador

Worldwide · Income Up to 37% · Corporate 25%

Worldwide. Progressive to 37%. CG: 0%. Inheritance: up to 35%. USD-based economy.

🇪🇬Egypt

Worldwide · Income Up to 25% · Corporate 22%

Worldwide. Progressive to 25%. CG: 10% (listed). Dividends: 10%. No inheritance or wealth tax.

🇸🇻El Salvador

Territorial · Income Up to 30% · Corporate 30%

Territorial. El Salvador-sourced income: up to 30%. Foreign income: 0%. Bitcoin gains: 0% for foreign investors. CG: 10%.

🇪🇪Estonia

Worldwide · Income 20% Flat · Corporate 20%

Corporate: 0% retained profits, 20% on distribution. Personal: 20% flat income. CG: 20%. Worldwide.

🇪🇹Ethiopia

Worldwide · Income 35% · Corporate 30%

Worldwide. Progressive to 35%. CG: 15% (on property). VAT: 15%. No wealth or inheritance tax.

🇫🇮Finland

Worldwide · Income Up to 55% · Corporate 20%

Worldwide. Progressive to 51.4%. CG: 30–34%. No wealth tax. Inheritance: 7–19%.

🇫🇷France

Worldwide · Corporate 25%

Worldwide. Progressive to 45% + social charges (~17%). CG: 30% PFU flat. IFI wealth tax: 0.5–1.5% real estate.

🇬🇦Gabon

Worldwide · Income 35% · Corporate 30%

Worldwide. Progressive to 35%. CG: 20%. CFA franc zone (CEMAC). No wealth or inheritance tax.

🇬🇪Georgia

Territorial · Income 20% · Corporate 15%

Territorial. Virtual Zone: 0% on foreign IT services. Small Business: 1% on turnover. Standard: 20% income, 5% CG (0% on property held 2yrs+).

🇩🇪Germany

Worldwide · Corporate 30%

Worldwide. Progressive to 45% + 5.5% solidarity surcharge. CG: 25% + solidarity. Inheritance: up to 30%.

🇬🇭Ghana

Worldwide · Income 35% · Corporate 25%

Worldwide. Progressive to 30%. CG: 25% (unlisted), 0% on listed shares held 5yr+. No inheritance tax.

Gibraltar

Territorial

🇬🇷Greece

Worldwide+Alt · Income Up to 44% · Corporate 22%

Non-Dom: €100k flat annual tax. Standard: up to 44%. CG: 15%. Rental income: 15–45%. Inheritance: 1–10%.

🇬🇹Guatemala

Territorial · Income 7% · Corporate 25%

Territorial. 7% flat on Guatemalan-sourced income. Foreign income: 0%. CG: 10%. No wealth or inheritance tax.

Guernsey

Worldwide, but exemptions are available · Income 20%

🇭🇳Honduras

Territorial · Income Up to 25% · Corporate 25%

Territorial. Honduran-sourced income: progressive to 25%. Foreign income: 0%. CG: 10%.

🇭🇰Hong Kong

Territorial · Income 15% · Corporate 16%

Territorial. Only HK-sourced income taxed. Foreign income: 0%. Salaries tax: progressive to 17% OR flat 15% cap (whichever lower). Effective rates typically 8–12%. CG: 0%. Inheritance: 0%. No VAT/GST. Profits tax: 8.25% first HK$2M, 16.5% above.

🇭🇺Hungary

Worldwide · Income 15% · Corporate 9%

Worldwide. 15% flat income and CG. Corporate: 9% (EU lowest). VAT: 27% (EU highest). No wealth tax. No inheritance tax (direct family).

🇮🇳India

Worldwide · Corporate 25%

Worldwide. Progressive to 30%. Long-term CG (1yr+): 12.5%. Short-term CG: 20%. No inheritance or wealth tax.

🇮🇩Indonesia

Territorial(1st4yr) · Income Up to 35% · Corporate 22%

First 4 years: territorial. After: worldwide to 35%. CG: 0.1% final tax on stock sales. No inheritance.

🇮🇪Ireland

Non-Dom · Income 20% or 40% · Corporate 12%

Non-Dom remittance basis on foreign income. Irish-sourced: up to 40% income, 33% CGT. Inheritance: 33%.

Isle of Man

Worldwide · Income 10% or 20%

🇮🇱Israel

Worldwide · Income Up to 50% · Corporate 23%

Standard: worldwide to 50%, 25% CG. New immigrants (Olim): 10yr exemption all foreign income/CG. No inheritance.

🇮🇹Italy

Worldwide+Alt · Income Up to 43% · Corporate 24%

HNWI Flat Tax: €300k/yr (2026+) all foreign income. Standard: up to 43% + regional. Retiree scheme: 7% flat 10yr all foreign income. IVIE 0.76% + IVAFE 0.2% for ordinary residents.

🇯🇲Jamaica

Territorial · Income 30% · Corporate 25%

Territorial. Jamaican income: up to 25%. Foreign income: 0%. CG: 0%. Inheritance: 0%.

🇯🇵Japan

Worldwide · Corporate 23%

Worldwide. Progressive to 45% national + 10% local = ~55.97%. CG: 20.315%. Inheritance: up to 55%.

Jersey

Worldwide · Income 20%

🇯🇴Jordan

Territorial · Income 20% · Corporate 20%

Territorial. Foreign income: 0%. Jordan-sourced: to 20%. CG: 0%. Inheritance: 0%.

🇰🇿Kazakhstan

Territorial · Income 10% · Corporate 20%

Territorial. 10% flat on local income. CG: 10%. No inheritance or wealth tax.

🇰🇪Kenya

Worldwide · Income 35% · Corporate 30%

Worldwide. Progressive to 30%. CG: 5%. No wealth or inheritance tax.

🇰🇼Kuwait

None · Income 0% · Corporate 15%

No income tax, no capital gains for individuals. Corporate: 15% on foreign companies operating locally.

🇱🇻Latvia

Worldwide · Income Up to 31% · Corporate 20%

Worldwide. Progressive: 25.5% (up to €105,300), 33% (above). +3% surcharge on income >€200k. CG: 25.5%. No wealth tax. Inheritance: varies.

🇱🇮Liechtenstein

Worldwide · Income Up to 22.4% · Corporate 12%

Worldwide. 8–24% income. CG: 0%. Wealth: 0.089%. Inheritance: 0–3%. Minimum lump sum tax.

🇱🇹Lithuania

Worldwide · Income Up to 32% · Corporate 15%

Worldwide. Income: progressive to 32–36% (raised 2025). CG: 15%. No wealth tax. Small inheritance tax.

🇱🇺Luxembourg

Worldwide · Corporate 17%

CG: 0% (shares >6 months). Inheritance: 0% (direct family). Income: up to 42%.

🇲🇬Madagascar

Worldwide · Income 20% · Corporate 20%

Worldwide. 20% flat. CG: 20%. VAT: 20%. No wealth or inheritance tax.

🇲🇾Malaysia

Territorial · Income Up to 30% · Corporate 24%

Territorial. Foreign income: 0%. Malaysian income: up to 30%. CG: 0%. Inheritance: 0%.

🇲🇹Malta

Remittance · Income Up to 35% · Corporate 35%

Non-Dom: 0% on dividends/interest for 17 years. No CG on foreign assets. GRP: flat €15k/year.

🇲🇺Mauritius

Territorial · Income Up to 15% · Corporate 15%

Territorial (remittance basis). Foreign income: 0% (unless remitted). Mauritius-sourced: 0% → 10% → 20% progressive. CG: 0%. Inheritance: 0%.

🇲🇽Mexico

Worldwide · Income Up to 35%. · Corporate 30%

Worldwide. Progressive to 35%. CG: 20% (reducible). No wealth or inheritance tax.

🇲🇩Moldova

Worldwide · Income 12% · Corporate 12%

Worldwide. 12% flat. CG: 12%. Inheritance: 0%.

🇲🇨Monaco

None · Income 0% · Corporate 0%

No personal income tax for residents. However, French citizens are excluded: under the 1963 Franco-Monegasque bilateral treaty, French nationals who settle in Monaco are treated as French tax residents and must pay French income tax on worldwide income. This exception applies only to French citizens — no other nationality is affected.

🇲🇪Montenegro

Worldwide · Income up to 15%

Worldwide. 15% flat income tax (raised from 13% in 2022, applies on income >€700/mo). 9% CG. Social contributions: ~23% (employee+employer). No wealth tax. 3% property transfer tax.

Montserrat

N/A · Income Up to 40%

🇲🇦Morocco

Worldwide · Income 37% · Corporate 20%

Worldwide. Progressive to 38%. CG: 15%. Foreign pensions: 80% deduction (effective ~7.6% rate).

🇲🇿Mozambique

Worldwide · Income 32% · Corporate 32%

Worldwide. Progressive to 32%. CG: 20%. VAT: 16%. No wealth or inheritance tax.

🇳🇦Namibia

Source-Based · Income 37% · Corporate 32%

Source-based. Progressive to 37% on local income. CG: 0%. No wealth or inheritance tax.

🇳🇱Netherlands

Worldwide · Income Up to 49.5% · Corporate 25%

Worldwide. Progressive to 49.5%. Box 3 wealth tax: ~2.2% on savings/investments above threshold.

🇳🇿New Zealand

Worldwide · Income Up to 39% · Corporate 28%

Worldwide. Progressive to 39%. CG: 0%. Inheritance: 0%. No wealth tax.

🇳🇮Nicaragua

Territorial · Income Up to 30% · Corporate 30%

Territorial. Nicaraguan income: up to 30%. Foreign income: 0%. CG: 15%.

🇳🇬Nigeria

Worldwide · Income 25% · Corporate 30%

Worldwide. Progressive to 24%. CG: 10%. VAT: 7.5%. No wealth or inheritance tax.

🇲🇰North Macedonia

Worldwide · Income 10% · Corporate 10%

Worldwide. 10% flat income tax. 10% capital gains. No wealth or inheritance tax.

🇳🇴Norway

Worldwide · Income 47.4% · Corporate 22%

Worldwide. Progressive to 47.4%. CG+dividends: 37.84% (incl. uplift factor). Wealth tax: 1–1.1%.

🇴🇲Oman

None · Income 0% · Corporate 15%

No personal income tax. No capital gains. No inheritance tax. Corporate: 15%.

🇵🇦Panama

Territorial · Income Up to 25% · Corporate 25%

Territorial. Panama-sourced income up to 25%. Foreign income: 0%. CG on foreign assets: 0%.

🇵🇾Paraguay

Territorial · Income 10% · Corporate 10%

Pure territorial. 10% flat on Paraguay-sourced income only. All foreign-sourced income: 0% regardless of amount. Tax residency threshold: 120 days/yr or center of economic interests (Ley 6380/2019). Crypto: foreign gains 0%, local gains 10% — mandatory declaration from 2026.

🇵🇪Peru

Territorial(1st3yr) · Income Up to 30% · Corporate 29%

First 3 years: territorial. After: worldwide to 30%. CG: 5%. No wealth or inheritance tax.

🇵🇭Philippines

Territorial(aliens) · Income Up to 35% · Corporate 25%

Territorial for foreign nationals and aliens: foreign income 0%. Philippine-sourced: up to 35%. CG: 15%. PH citizens: worldwide taxation.

🇵🇱Poland

Worldwide+Lump · Income Up to 32% · Corporate 19%

Worldwide. Standard progressive: 12% to 120k PLN, 32% above. Ryczalt lump-sum: 8.5–15% of revenue. Flat tax: 19%. IP Box: 5% on IP income. CG: 19%.

🇵🇹Portugal

NHR/IFICI · Corporate 21%

Standard: progressive to 48%. IFICI: 20% flat on Portuguese income + foreign income exempt, for qualifying professions only, 10 years. Foreign pensions: taxed at standard rates under IFICI (unlike old NHR).

🇶🇦Qatar

None · Income 0% · Corporate 10%

No personal income tax. No capital gains. No inheritance. Corporate: 10% for foreign-owned businesses.

🇷🇴Romania

Worldwide · Income 10% · Corporate 16%

Worldwide. 10% flat income tax. IT sector employees: 0% income tax. 10% CG. 8% dividend tax.

🇷🇺Russia

Worldwide · Income 22% · Corporate 20%

Worldwide. 13% to 5M RUB, 15% above. CG: 13–15%. No inheritance. Sanctions severely restrict practical access.

🇷🇼Rwanda

Worldwide · Income 30% · Corporate 30%

Worldwide. Progressive to 30%. CG: 5%. VAT: 18%. No wealth or inheritance tax.

Saint Kitts and Nevis

Zero Tax · Income 0%

Saint Lucia

N/A · Income Up to 30%

🇸🇦Saudi Arabia

None · Income 0% · Corporate 20%

No personal income tax for individuals. No capital gains. Zakat applies to Muslim citizens on wealth.

🇸🇳Senegal

Worldwide · Income 43% · Corporate 30%

Worldwide. Progressive to 43%. CG: 0% (individuals). CFA franc zone. No wealth tax.

🇷🇸Serbia

Worldwide · Income Up to 20% · Corporate 15.5%

Standard: 15% flat income. Paušal freelancer: fixed monthly contribution. CG: 15%.

🇸🇨Seychelles

Territorial · Income 15% · Corporate 25%

Territorial elements. 15% flat income. CG: 0%. No wealth or inheritance tax.

🇸🇬Singapore

Territorial+ · Income Up to 22% (24% from 2024) · Corporate 17%

Territorial. Foreign-sourced income generally exempt unless remitted. CG: 0%. Inheritance: 0%. Employment income: progressive up to 24% (top rate for income >S$1M from YA 2024; 23% for S$500k–S$1M).

🇸🇰Slovakia

Worldwide · Income Up to 25% · Corporate 21%

Worldwide. Progressive: 19% up to €48,441, 25% above. CG (capital income): 19% flat. No wealth or inheritance tax.

🇸🇮Slovenia

Worldwide · Income up to 50% · Corporate 22%

Worldwide. Progressive to 50%. CG: 25% (decreasing with holding period to 0% after 20 years). High social contributions.

🇿🇦South Africa

Worldwide · Income Up to 45% · Corporate 27%

Worldwide. Progressive to 45%. CG: 40% of gain included in income (effective ~18%). Estate duty: 20%.

🇰🇷South Korea

Worldwide · Corporate 24%

Worldwide. Progressive to 45% national + 4.5% local. CG: 22–33%. Inheritance: up to 50%.

🇪🇸Spain

Worldwide+Beckham · Income 47% · Corporate 25%

Beckham Law: 24% flat for 6 years (on Spanish-sourced income). Standard: up to 47%. Wealth tax: 0.2–3.5%.

🇸🇪Sweden

Worldwide · Income 52% · Corporate 20%

Worldwide. Employment: progressive to 52% (2025). Capital income: flat 30%. ISK accounts: ~0.9%/yr on assets. No wealth or inheritance tax. Expert tax regime: 25% for 3 years.

🇨🇭Switzerland

Lump-sum · Corporate 14%

Cantonal variation: Zug ~22% to Geneva ~45%. National avg top marginal: ~40%. CG: 0%. Wealth tax: 0.3–1%. Lump-sum option for non-working wealthy foreigners.

🇹🇿Tanzania

Worldwide · Income 30% · Corporate 30%

Worldwide. Progressive to 30%. CG: 10%. VAT: 18%. No wealth or inheritance tax.

🇹🇭Thailand

Territorial(mod) · Income Up to 35% · Corporate 20%

Foreign income: taxable on remittance (2024 change). LTR visa: 17% flat. Standard: up to 35%. CG: 0% for individuals.

🇹🇹Trinidad & Tobago

Territorial · Income 30% · Corporate 30%

Territorial. T&T-sourced income: up to 25%. Foreign income: 0%. CG: 0%. Inheritance: 0%.

🇹🇳Tunisia

Worldwide · Income 40% · Corporate 15%

Worldwide. Income: progressive to 35%. CG: 0%. No wealth or inheritance tax.

🇹🇷Turkey

Worldwide · Income Up to 40% · Corporate 25%

Worldwide. Progressive to 40%. CG: shares 2yr+ = 0%, otherwise 10%. Inheritance: 1–10%. No wealth tax.

🇺🇬Uganda

Worldwide · Income 40% · Corporate 30%

Worldwide. Progressive to 40%. CG: 30%. VAT: 18%. No wealth or inheritance tax.

🇺🇦Ukraine

Worldwide · Income 18% · Corporate 18%

Worldwide. 18% flat income tax. CG: 18%. Military levy 1.5%. Inheritance: 5% (non-residents 18%).

🇦🇪United Arab Emirates

Worldwide · Income 0% · Corporate 9%

Personal income tax: 0% for individuals (no PIT). Corporate: 9% CIT on profits >AED 375,000 (since June 2023); 15% DMTT for large MNEs with >€750M global revenue (from Jan 2025). Free zone qualifying income: 0%. VAT 5%. Tax residency threshold: 90 days (with UAE ties) or 183 days (standard). Note: UAE CIT applies on worldwide income of resident entities with participation exemption for qualifying dividends/CG.

🇬🇧United Kingdom

Worldwide · Income Up to 45% · Corporate 25%

Worldwide. Progressive to 45%. CG: 18–24% (Oct 2024). Inheritance: 40% above £325k.

🇺🇸United States

Citizenship-Based · Income Up to 37% · Corporate 21%

Citizenship-based worldwide. Federal: to 37%. Long-term CG: 0/15/20% + 3.8% NIIT = to 23.8%. No wealth tax.

🇺🇾Uruguay

Territorial(opt) · Income Up to 36% · Corporate 25%

Holiday (11 yrs): 0% on foreign income. Transition (yrs 12–16): 6%. After: worldwide to 36% income, 12% CG. Outside holiday: 12% on foreign CG and offshore rental income.

Vanuatu

Zero Tax · Income 0%

🇻🇳Vietnam

Worldwide · Income 35% · Corporate 20%

Worldwide. Progressive to 35%. CG: 0.1% on securities. Inheritance: up to 10%.

🇿🇲Zambia

Worldwide · Income 37% · Corporate 30%

Worldwide. Progressive to 37%. CG: property 15%, listed shares 0%. VAT: 16%. No wealth or inheritance tax.

🇿🇼Zimbabwe

Worldwide · Income 41% · Corporate 24%

Worldwide. Progressive to 41%. CG: 20%. VAT: 15%. Multi-currency (USD/ZiG). No wealth tax.