Taxes
Compare tax rates, brackets, and special regimes for 238 countries
No income tax
24
United Arab Emirates, Bermuda, Cayman Islands…
Territorial tax
44
countries that don't tax foreign income
Top rate 15% or less
30
countries with a low or flat income tax
Newcomer regimes
105
reduced rates for new residents
Lowest personal income tax rates
| Country | PIT rate | Effective rate | Tax system | CIT rate | VAT |
|---|---|---|---|---|---|
 AE
United Arab Emirates
|
0.0% | 0.0% | Territorial | 9.0% | 5.0% |
 BM
Bermuda
|
0.0% | 0.0% | None | 15.0% | — |
 KY
Cayman Islands
|
0.0% | 0.0% | None | 0.0% | — |
 VG
British Virgin Islands
|
0.0% | 0.0% | None | 0.0% | — |
 BS
Bahamas
|
0.0% | 0.0% | None | 0.0% | 10.0% |
 TC
Turks and Caicos
|
0.0% | 0.0% | None | 0.0% | — |
 AG
Antigua and Barbuda
|
0.0% | 0.0% | None | 25.0% | 17.0% |
 KN
Saint Kitts and Nevis
|
0.0% | 0.0% | None | 33.0% | 17.0% |
 SA
Saudi Arabia
|
0.0% | 0.0% | Territorial | 20.0% | 15.0% |
 QA
Qatar
|
0.0% | 0.0% | Territorial | 10.0% | 0.0% |
 BH
Bahrain
|
0.0% | 0.0% | None | 0.0% | 10.0% |
 KW
Kuwait
|
0.0% | 0.0% | None | 15.0% | 0.0% |
 OM
Oman
|
0.0% | 0.0% | Territorial | 15.0% | 5.0% |
 BL
Saint Barthelemy
|
0.0% | 0.0% | None | 0.0% | — |
 MC
Monaco
|
0.0% | 0.0% | None | 25.0% | 20.0% |
-
AE
United Arab EmiratesTerritorial
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 9.0%
- VAT
- 5.0%
-
BM
BermudaNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 15.0%
- VAT
- —
-
KY
Cayman IslandsNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 0.0%
- VAT
- —
-
VG
British Virgin IslandsNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 0.0%
- VAT
- —
-
BS
BahamasNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 0.0%
- VAT
- 10.0%
-
TC
Turks and CaicosNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 0.0%
- VAT
- —
-
AG
Antigua and BarbudaNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 25.0%
- VAT
- 17.0%
-
KN
Saint Kitts and NevisNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 33.0%
- VAT
- 17.0%
-
SA
Saudi ArabiaTerritorial
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 20.0%
- VAT
- 15.0%
-
QA
QatarTerritorial
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 10.0%
- VAT
- 0.0%
-
BH
BahrainNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 0.0%
- VAT
- 10.0%
-
KW
KuwaitNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 15.0%
- VAT
- 0.0%
-
OM
OmanTerritorial
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 15.0%
- VAT
- 5.0%
-
BL
Saint BarthelemyNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 0.0%
- VAT
- —
-
MC
MonacoNone
- PIT rate
- 0.0%
- Effective rate
- 0.0%
- CIT rate
- 25.0%
- VAT
- 20.0%
Featured special regimes
| Country | Regime | Type | Flat rate | Lump sum | Duration |
|---|---|---|---|---|---|
 MY
Malaysia |
Labuan International Business and Financial Centre | Flat rate | 3.0% | — | — |
 VN
Vietnam |
Economic Zones & High-Tech Parks | Exemption | 10.0% | — | 15 yr |
 KH
Cambodia |
Qualified Investment Project (QIP) | Exemption | — | — | 9 yr |
 ZA
South Africa |
Special Economic Zones | Flat rate | 15.0% | — | — |
 ES
Spain |
Ley Beckham (Inbound Assignees) | Flat rate | 24.0% | — | 6 yr |
 PA
Panama |
Sede de Empresas Multinacionales (SEM) | Exemption | — | — | — |
| PA
Panama |
Free Trade Zones (Zona Libre de Colón) | Free zone | — | — | — |
 CR
Costa Rica |
Zona Franca (Free Trade Zone) | Free zone | — | — | 12 yr |
 SV
El Salvador |
Bitcoin Legal Tender Status | Exemption | 0.0% | — | — |
 BR
Brazil |
Simples Nacional | Flat rate | 4.0% | — | — |
-
MY
Labuan International Business and Financial Centre
Malaysia
- Type
- Flat rate
- Flat rate
- 3.0%
- Lump sum
- —
- Duration
- —
-
VN
Economic Zones & High-Tech Parks
Vietnam
- Type
- Exemption
- Flat rate
- 10.0%
- Lump sum
- —
- Duration
- 15 yr
-
KH
Qualified Investment Project (QIP)
Cambodia
- Type
- Exemption
- Flat rate
- —
- Lump sum
- —
- Duration
- 9 yr
-
ZA
Special Economic Zones
South Africa
- Type
- Flat rate
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- —
-
ES
Ley Beckham (Inbound Assignees)
Spain
- Type
- Flat rate
- Flat rate
- 24.0%
- Lump sum
- —
- Duration
- 6 yr
-
PA
Sede de Empresas Multinacionales (SEM)
Panama
- Type
- Exemption
- Flat rate
- —
- Lump sum
- —
- Duration
- —
-
PA
Free Trade Zones (Zona Libre de Colón)
Panama
- Type
- Free zone
- Flat rate
- —
- Lump sum
- —
- Duration
- —
-
CR
Zona Franca (Free Trade Zone)
Costa Rica
- Type
- Free zone
- Flat rate
- —
- Lump sum
- —
- Duration
- 12 yr
-
SV
Bitcoin Legal Tender Status
El Salvador
- Type
- Exemption
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
-
BR
Simples Nacional
Brazil
- Type
- Flat rate
- Flat rate
- 4.0%
- Lump sum
- —
- Duration
- —
All tax sections
Every list and directory in the tax section, with the number of countries, regimes or agreements in each
Disclaimer. This section provides general tax information for educational and research purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation.