Nomad Watch

Tax rates by country

Income, corporate, sales and capital gains tax across 238 countries

All countries

Tax rates by country
Country System PIT Eff. PIT CIT VAT CGT SS (EE) Non-dom Nomad
AF Afghanistan Worldwide 20.0% 20.0% 20.0% 0.0% 1.0% — No No
AL Albania Worldwide 23.0% 23.0% 15.0% 20.0% 15.0% 11.2% No No
DZ Algeria Worldwide 35.0% 35.0% 26.0% 19.0% — — No No
AS American Samoa Worldwide 37.0% 37.0% 21.0% — — — No No
AD Andorra Worldwide 10.0% 10.0% 10.0% 4.5% 10.0% 5.5% No Yes
AO Angola Worldwide 25.0% 25.0% 25.0% 14.0% — — No No
AI Anguilla None 0.0% 0.0% 0.0% 13.0% — 5.0% No No
AG Antigua and Barbuda None 0.0% 0.0% 25.0% 15.0% — 3.0% No Yes
AR Argentina Worldwide 35.0% 35.0% 35.0% 21.0% 15.0% 17.0% No No
AM Armenia Worldwide 20.0% 20.0% 18.0% 20.0% 10.0% 5.0% No No
AW Aruba Worldwide 52.0% 52.0% 25.0% 7.0% — 11.0% No No
AU Australia Worldwide 45.0% 47.0% 30.0% 10.0% 22.5% 0.0% No No
AT Austria Worldwide 55.0% 55.0% 23.0% 20.0% 27.5% 18.1% No No
AZ Azerbaijan Worldwide 25.0% 25.0% 20.0% 18.0% 20.0% 3.0% No No
BS Bahamas None 0.0% 0.0% 0.0% 10.0% — 4.7% No No
BH Bahrain None 0.0% 0.0% 0.0% 10.0% 0.0% 8.0% No No
BD Bangladesh Worldwide 30.0% 30.0% 27.5% 15.0% 15.0% 0.0% No No
BB Barbados Worldwide 28.5% 28.5% 9.0% 17.5% — 11.1% No Yes
BY Belarus Worldwide 25.0% 25.0% 18.0% 20.0% 13.0% 1.0% No No
BE Belgium Worldwide 50.0% 53.5% 25.0% 21.0% 0.0% 13.1% No No
BZ Belize Territorial 25.0% 25.0% 25.0% 12.5% — 3.5% No No
BJ Benin Worldwide 30.0% 30.0% 30.0% 18.0% — — No No
BM Bermuda None 0.0% 0.0% 15.0% — — 6.0% No No
BT Bhutan Worldwide 25.0% 25.0% 25.0% 5.0% 0.0% — No No
BO Bolivia Territorial 13.0% 13.0% 25.0% 13.0% — 12.7% No No
BQ Bonaire Worldwide 35.4% 35.4% 25.8% 8.0% — 13.6% No No
BA Bosnia and Herzegovina Worldwide 10.0% 10.0% 10.0% 17.0% 10.0% 31.0% No No
BW Botswana Worldwide 25.0% 25.0% 22.0% 14.0% — — No No
BR Brazil Worldwide 27.5% 27.5% 34.0% — 22.5% 14.0% No No
VG British Virgin Islands None 0.0% 0.0% 0.0% — — 4.5% No No
BN Brunei Territorial 0.0% 0.0% 18.5% 0.0% 0.0% 5.0% No No
BG Bulgaria Worldwide 10.0% 10.0% 10.0% 20.0% 10.0% 13.8% No No
BF Burkina Faso Worldwide 27.5% 27.5% 27.5% 18.0% — — No No
BI Burundi Worldwide 35.0% 35.0% 30.0% 18.0% — — No No
KH Cambodia Worldwide 20.0% 20.0% 20.0% 10.0% 20.0% 1.0% No No
CM Cameroon Worldwide 35.0% 35.0% 33.0% 19.3% — — No No
CA Canada Worldwide 33.0% 53.5% 15.0% 5.0% 26.8% 6.0% No No
CV Cape Verde Worldwide 27.0% 27.0% 22.0% 15.0% — — No No
KY Cayman Islands None 0.0% 0.0% 0.0% — — 5.0% No No
CF Central African Republic Worldwide 50.0% 50.0% 30.0% 19.0% — — No No
TD Chad Worldwide 35.0% 35.0% 35.0% 18.0% — — No No
CL Chile Worldwide 40.0% 40.0% 27.0% 19.0% 10.0% 17.6% Yes No
CN China Worldwide 45.0% 45.0% 25.0% 13.0% 20.0% 10.5% Yes No
CO Colombia Worldwide 39.0% 39.0% 35.0% 19.0% 15.0% 8.5% No No
KM Comoros Worldwide 30.0% 30.0% 50.0% 10.0% — — No No
CG Congo Worldwide 40.0% 40.0% 30.0% 18.9% — — No No
CK Cook Islands Worldwide 30.0% 30.0% 20.0% 15.0% — — No No
CR Costa Rica Territorial 25.0% 25.0% 30.0% 13.0% 15.0% 10.7% No No
HR Croatia Worldwide 35.4% 35.4% 18.0% 25.0% 12.0% 20.0% No Yes
CU Cuba Worldwide 50.0% 50.0% 35.0% — — 5.0% No No
CW Curacao Worldwide 48.3% 48.3% 22.0% 9.0% — 12.4% No No
CY Cyprus Worldwide 35.0% 35.0% 12.5% 19.0% 20.0% 8.8% Yes Yes
CZ Czech Republic Worldwide 23.0% 23.0% 21.0% 21.0% 15.0% 11.6% No No
CD Democratic Republic of the Congo Worldwide 30.0% 30.0% 30.0% 16.0% — — No No
DK Denmark Worldwide 60.5% 60.5% 22.0% 25.0% 42.0% 8.0% Yes No
DJ Djibouti Territorial 30.0% 30.0% 25.0% 10.0% — — No No
DM Dominica Worldwide 35.0% 35.0% 25.0% 15.0% — 3.8% No No
DO Dominican Republic Worldwide 25.0% 25.0% 27.0% 18.0% 27.0% 5.9% No No
TL East Timor Territorial 10.0% 10.0% 10.0% — — — No No
EC Ecuador Worldwide 37.0% 37.0% 25.0% 15.0% 10.0% 9.5% No No
EG Egypt Worldwide 27.5% 27.5% 22.5% 14.0% 10.0% 11.0% No No
SV El Salvador Worldwide 30.0% 30.0% 30.0% 13.0% 10.0% 7.3% No No
GQ Equatorial Guinea Worldwide 35.0% 35.0% 25.0% 15.0% — — No No
ER Eritrea Worldwide 30.0% 30.0% 30.0% 0.0% — — No No
EE Estonia Worldwide 22.0% 22.0% 22.0% 24.0% 22.0% 1.6% No Yes
SZ Eswatini Worldwide 33.0% 33.0% 25.0% 15.0% — — No No
ET Ethiopia Worldwide 35.0% 35.0% 30.0% 15.0% — — No No
FK Falkland Islands Worldwide 26.0% 26.0% 26.0% — — 5.0% No No
FJ Fiji Worldwide 20.0% 20.0% 20.0% 15.0% — — No No
FI Finland Worldwide 44.0% 52.0% 20.0% 25.5% 34.0% 10.4% No No
FR France Worldwide 45.0% 49.0% 25.0% 20.0% 30.0% 22.0% No No
GF French Guiana Worldwide 45.0% 45.0% 25.0% — 30.0% 22.0% No No
PF French Polynesia Territorial 40.0% 40.0% 25.0% 16.0% — — No No
GA Gabon Worldwide 35.0% 35.0% 30.0% 18.0% — — No No
GM Gambia Worldwide 25.0% 25.0% 27.0% 15.0% — — No No
GE Georgia Territorial 20.0% 20.0% 15.0% 18.0% 20.0% 2.0% No Yes
DE Germany Worldwide 45.0% 47.5% 15.8% 19.0% 26.4% 20.4% No No
GH Ghana Worldwide 35.0% 35.0% 25.0% 15.0% 25.0% 5.5% No No
GI Gibraltar Territorial 28.0% 28.0% 15.0% — 0.0% — No No
GR Greece Worldwide 44.0% 44.0% 22.0% 24.0% 15.0% 13.9% Yes Yes
GL Greenland Worldwide 44.0% 44.0% 25.0% — — 11.0% No No
GD Grenada Territorial 28.0% 28.0% 28.0% 15.0% — 5.0% No No
GP Guadeloupe Worldwide 45.0% 45.0% 25.0% 8.5% 30.0% 22.0% No No
GU Guam Worldwide 37.0% 37.0% 21.0% 4.0% — — No No
GT Guatemala Territorial 7.0% 7.0% 25.0% 12.0% 10.0% 4.8% No No
GG Guernsey Territorial 20.0% 20.0% 0.0% — 0.0% — No No
GN Guinea Worldwide 40.0% 40.0% 25.0% 18.0% — — No No
GW Guinea-Bissau Worldwide 20.0% 20.0% 25.0% 15.0% — — No No
GY Guyana Worldwide 35.0% 35.0% 25.0% 14.0% 20.0% 5.6% No No
HT Haiti Worldwide 30.0% 30.0% 30.0% 10.0% — 3.0% No No
HN Honduras Territorial 25.0% 25.0% 25.0% 15.0% 10.0% 5.5% No No
HK Hong Kong Territorial 17.0% 16.0% 16.5% 0.0% 0.0% 5.0% No No
HU Hungary Worldwide 15.0% 15.0% 9.0% 27.0% 15.0% 18.5% No No
IS Iceland Worldwide 46.2% 46.2% 20.0% 24.0% 22.0% 4.0% No No
IN India Worldwide 30.0% 39.0% 25.2% 18.0% 20.0% 12.0% Yes No
ID Indonesia Worldwide 35.0% 35.0% 22.0% 11.0% 0.1% 3.0% No No
IR Iran Worldwide 35.0% 35.0% 25.0% 10.0% 5.0% — No No
IQ Iraq Territorial 15.0% 15.0% 15.0% 0.0% 0.0% — No No
IE Ireland Worldwide 40.0% 52.0% 12.5% 23.0% 33.0% 4.0% Yes No
IM Isle of Man Worldwide 20.0% 20.0% 0.0% 20.0% 0.0% — No No
IL Israel Worldwide 50.0% 50.0% 23.0% 18.0% 25.0% 7.6% Yes No
IT Italy Worldwide 43.0% 47.2% 24.0% 22.0% 26.0% 9.2% Yes No
CI Ivory Coast Worldwide 36.0% 36.0% 25.0% 18.0% — — No No
JM Jamaica Worldwide 30.0% 30.0% 25.0% 15.0% — 3.0% No No
JP Japan Worldwide 45.0% 56.0% 23.2% 10.0% 20.3% 15.0% Yes No
JE Jersey Worldwide 20.0% 20.0% 0.0% 5.0% 0.0% — No No
JO Jordan Worldwide 30.0% 31.0% 20.0% 16.0% — 7.5% No No
KZ Kazakhstan Worldwide 15.0% 15.0% 20.0% 16.0% 10.0% 10.0% No No
KE Kenya Worldwide 35.0% 35.0% 30.0% 16.0% 15.0% 6.0% No No
KI Kiribati Worldwide 35.0% 35.0% 35.0% — — — No No
XK Kosovo Worldwide 10.0% 10.0% 10.0% 18.0% 0.0% — No No
KW Kuwait None 0.0% 0.0% 15.0% 0.0% 0.0% 10.5% No No
KG Kyrgyzstan Worldwide 10.0% 10.0% 10.0% 12.0% 10.0% — No No
LA Laos Worldwide 25.0% 25.0% 20.0% 7.0% 2.0% — No No
LV Latvia Worldwide 33.0% 33.0% 20.0% 21.0% 20.0% 10.5% No No
LB Lebanon Territorial 25.0% 25.0% 17.0% 11.0% 10.0% — No No
LS Lesotho Worldwide 35.0% 35.0% 25.0% 15.0% — — No No
LR Liberia Worldwide 25.0% 25.0% 25.0% 13.0% — — No No
LY Libya Territorial 20.0% 20.0% 20.0% 0.0% — — No No
LI Liechtenstein Worldwide 24.0% 24.0% 12.5% 8.1% 0.0% 4.7% Yes No
LT Lithuania Worldwide 32.0% 32.0% 17.0% 21.0% 20.0% 19.5% No No
LU Luxembourg Worldwide 42.0% 45.8% 17.0% 17.0% 21.0% 12.5% No No
MO Macau Territorial 12.0% 12.0% 12.0% 0.0% 0.0% 1.5% No No
MG Madagascar Worldwide 20.0% 20.0% 20.0% 20.0% — — No No
MW Malawi Worldwide 30.0% 30.0% 30.0% 16.5% — — No No
MY Malaysia Territorial 30.0% 30.0% 24.0% 8.0% 10.0% 11.0% No No
MV Maldives Worldwide 15.0% 15.0% 15.0% 8.0% 0.0% 7.0% No No
ML Mali Worldwide 30.0% 30.0% 30.0% 18.0% — — No No
MT Malta Worldwide 35.0% 35.0% 35.0% 18.0% 35.0% 10.0% Yes Yes
MH Marshall Islands Territorial 12.0% 12.0% 3.0% — — — No No
MQ Martinique Worldwide 45.0% 45.0% 25.0% 8.5% 30.0% 22.0% No No
MR Mauritania Worldwide 33.0% 33.0% 25.0% 16.0% — — No No
MU Mauritius Worldwide 20.0% 20.0% 15.0% 15.0% 0.0% 3.0% No No
YT Mayotte Worldwide 45.0% 45.0% 25.0% 0.0% — — No No
MX Mexico Worldwide 35.0% 35.0% 30.0% 16.0% 10.0% 2.8% No No
FM Micronesia Territorial 10.0% 10.0% 21.0% 5.0% — — No No
MD Moldova Worldwide 12.0% 12.0% 12.0% 20.0% 12.0% 0.0% No No
MC Monaco None 0.0% 0.0% 25.0% 20.0% 0.0% 14.0% No No
MN Mongolia Worldwide 25.0% 25.0% 25.0% 10.0% 10.0% — No No
ME Montenegro Worldwide 15.0% 15.0% 15.0% 21.0% 15.0% 10.5% No Yes
MS Montserrat Worldwide 30.0% 30.0% 30.0% — — 5.0% No No
MA Morocco Worldwide 37.0% 37.0% 20.0% 20.0% 20.0% 6.7% No No
MZ Mozambique Worldwide 32.0% 32.0% 32.0% 16.0% — — No No
MM Myanmar Worldwide 25.0% 25.0% 22.0% 5.0% 10.0% — No No
NA Namibia Worldwide 37.0% 37.0% 28.0% 15.0% — — No No
NR Nauru None — — 25.0% — — — No No
NP Nepal Worldwide 36.0% 36.0% 25.0% 13.0% 10.0% — No No
NL Netherlands Worldwide 49.5% 49.5% 25.8% 21.0% 36.0% 27.7% Yes No
NC New Caledonia Territorial 40.0% 40.0% 30.0% 11.0% — — No No
NZ New Zealand Worldwide 39.0% 39.0% 28.0% 15.0% 0.0% 1.7% Yes No
NI Nicaragua Territorial 30.0% 30.0% 30.0% 15.0% 10.0% 7.0% No No
NE Niger Worldwide 35.0% 35.0% 30.0% 19.0% — — No No
NG Nigeria Worldwide 25.0% 25.0% 30.0% 7.5% 30.0% 8.0% No No
NU Niue None — — — 12.5% — — No No
NF Norfolk Island Worldwide 45.0% 45.0% 30.0% 10.0% — — No No
MP Northern Mariana Islands Worldwide 37.0% 37.0% 21.0% — — — No No
KP North Korea Territorial 0.0% 0.0% 25.0% 0.0% 0.0% — No No
MK North Macedonia Worldwide 10.0% 10.0% 10.0% 18.0% 10.0% 0.0% No No
NO Norway Worldwide 47.4% 47.4% 22.0% 25.0% 37.8% 7.6% No No
OM Oman Territorial 0.0% 0.0% 15.0% 5.0% 0.0% 7.0% No No
PK Pakistan Worldwide 35.0% 38.2% 29.0% 18.0% 15.0% 1.0% No No
PW Palau Territorial 12.0% 12.0% 4.0% 10.0% — — No No
PS Palestine Territorial 15.0% 15.0% 15.0% 16.0% 0.0% — No No
PA Panama Territorial 25.0% 25.0% 25.0% 7.0% 10.0% 9.8% No No
PG Papua New Guinea Worldwide 42.0% 42.0% 30.0% 10.0% — — No No
PY Paraguay Territorial 10.0% 10.0% 10.0% 10.0% 8.0% 9.0% No No
PE Peru Worldwide 30.0% 30.0% 29.5% 18.0% 5.0% 13.0% No No
PH Philippines Worldwide 35.0% 35.0% 25.0% 12.0% 15.0% 5.0% No No
PN Pitcairn Islands None — — — — — — No No
PL Poland Worldwide 32.0% 32.0% 19.0% 23.0% 19.0% 13.7% No No
PT Portugal Worldwide 48.0% 53.0% 21.0% 23.0% 28.0% 11.0% Yes No
PR Puerto Rico Worldwide 33.0% 33.0% 37.5% 11.5% 15.0% 7.7% No Yes
QA Qatar Territorial 0.0% 0.0% 10.0% 0.0% 0.0% 5.0% No No
RE Reunion Worldwide 45.0% 45.0% 25.0% 8.5% — — No No
RO Romania Worldwide 10.0% 10.0% 16.0% 21.0% 10.0% 35.0% No Yes
RU Russia Worldwide 22.0% 22.0% 25.0% 20.0% 15.0% 0.0% No No
RW Rwanda Worldwide 30.0% 30.0% 28.0% 18.0% 10.0% 3.0% No No
BL Saint Barthelemy None 0.0% 0.0% 0.0% — — — No No
SH Saint Helena Worldwide 25.0% 25.0% 25.0% 0.0% — — No No
KN Saint Kitts and Nevis None 0.0% 0.0% 33.0% 17.0% — 5.0% No No
LC Saint Lucia Worldwide 30.0% 30.0% 30.0% 12.5% — 5.0% No No
MF Saint Martin Worldwide 40.0% 40.0% 20.0% — — — No No
PM Saint Pierre and Miquelon Worldwide 45.0% 45.0% 25.0% — — — No No
VC Saint Vincent and the Grenadines Worldwide 30.0% 30.0% 30.0% 16.0% — 5.0% No No
WS Samoa Worldwide 27.0% 27.0% 27.0% 15.0% — — No No
SM San Marino Worldwide 35.0% 35.0% 17.0% — — — No No
ST São Tomé and Príncipe Territorial 15.0% 15.0% 25.0% 15.0% — — No No
SA Saudi Arabia Territorial 0.0% 0.0% 20.0% 15.0% 0.0% 9.8% No No
SN Senegal Worldwide 40.0% 40.0% 30.0% 18.0% — — No No
RS Serbia Worldwide 10.0% 10.0% 15.0% 20.0% 15.0% 19.9% No No
SC Seychelles Territorial 15.0% 15.0% 25.0% 15.0% 0.0% 0.0% No No
SL Sierra Leone Worldwide 30.0% 30.0% 30.0% 15.0% — — No No
SG Singapore Territorial 24.0% 24.0% 17.0% 9.0% 0.0% 20.0% No No
SX Sint Maarten Worldwide 47.5% 47.5% 30.0% 5.0% — 13.5% No No
SK Slovakia Worldwide 35.0% 35.0% 21.0% 23.0% 19.0% 13.4% No No
SI Slovenia Worldwide 50.0% 50.0% 22.0% 22.0% 25.0% 22.1% No No
SB Solomon Islands Worldwide 40.0% 40.0% 30.0% 10.0% — — No No
SO Somalia Territorial 0.0% 0.0% 10.0% 5.0% — — No No
ZA South Africa Worldwide 45.0% 45.0% 27.0% 15.0% 18.0% 1.0% No No
KR South Korea Worldwide 45.0% 49.5% 25.0% 10.0% 20.0% 9.0% No No
SS South Sudan Territorial 20.0% 20.0% 25.0% 18.0% — — No No
ES Spain Worldwide 47.0% 54.0% 25.0% 21.0% 28.0% 6.5% Yes No
LK Sri Lanka Worldwide 36.0% 36.0% 30.0% 18.0% 10.0% 8.0% No No
SD Sudan Worldwide 15.0% 15.0% 30.0% 17.0% — — No No
SR Suriname Worldwide 38.0% 38.0% 36.0% 10.0% — — No No
SE Sweden Worldwide 52.0% 52.0% 20.6% 25.0% 30.0% 7.0% No No
CH Switzerland Worldwide 11.5% 40.0% 8.5% 8.1% 0.0% 6.4% Yes No
SY Syria Territorial 22.0% 22.0% 15.0% 0.0% 0.0% — No No
TW Taiwan Worldwide 40.0% 40.0% 20.0% 5.0% 0.0% 5.2% No No
TJ Tajikistan Worldwide 13.0% 13.0% 18.0% 15.0% 12.0% — No No
TZ Tanzania Worldwide 30.0% 30.0% 30.0% 18.0% — — No No
TH Thailand Remittance 35.0% 35.0% 20.0% 7.0% 35.0% 5.0% No Yes
TG Togo Worldwide 35.0% 35.0% 27.0% 18.0% — — No No
TK Tokelau None — — — — — — No No
TO Tonga Worldwide 20.0% 20.0% 25.0% 15.0% — — No No
TT Trinidad and Tobago Worldwide 30.0% 30.0% 30.0% 12.5% — 4.0% No No
TN Tunisia Worldwide 35.0% 35.0% 20.0% 19.0% — — No No
TR Turkey Worldwide 40.0% 40.0% 25.0% 20.0% 0.0% 15.0% No No
TM Turkmenistan Worldwide 10.0% 10.0% 8.0% 15.0% 2.0% — No No
TC Turks and Caicos None 0.0% 0.0% 0.0% — — 8.4% No No
TV Tuvalu Worldwide 30.0% 30.0% 30.0% — — — No No
UG Uganda Worldwide 30.0% 30.0% 30.0% 18.0% — — No No
UA Ukraine Worldwide 18.0% 23.0% 18.0% 20.0% 18.0% 0.0% No No
AE United Arab Emirates Territorial 0.0% 0.0% 9.0% 5.0% 0.0% 5.0% No No
GB United Kingdom Worldwide 45.0% 45.0% 25.0% 20.0% 24.0% 8.0% No No
US United States Citizenship based 37.0% 37.0% 21.0% — 20.0% 7.7% No No
UM United States Minor Outlying Islands None — — — — — — No No
UY Uruguay Territorial 36.0% 36.0% 25.0% 22.0% 12.0% 18.1% Yes No
VI US Virgin Islands Worldwide 37.0% 37.0% 21.0% — 20.0% 7.7% No No
UZ Uzbekistan Worldwide 12.0% 12.0% 15.0% 12.0% 12.0% — No No
VU Vanuatu None — — — 15.0% — — No No
VE Venezuela Worldwide 34.0% 34.0% 34.0% 16.0% — 4.0% No No
VN Vietnam Worldwide 35.0% 35.0% 20.0% 10.0% 20.0% 10.5% No No
WF Wallis and Futuna None — — — — — — No No
EH Western Sahara None — — — — — — No No
YE Yemen Territorial 20.0% 20.0% 20.0% 5.0% 0.0% — No No
ZM Zambia Worldwide 37.5% 37.5% 30.0% 16.0% — — No No
ZW Zimbabwe Worldwide 40.0% 40.0% 25.8% 15.5% — — No No
PIT = top personal income tax rate · Eff. PIT = effective top rate · CIT = corporate tax · CGT = capital gains tax · SS (EE) = employee social security.