Nomad Watch

Tax country comparison

Financial Nomad data

Compare income tax, corporate tax, VAT, capital gains, exit tax, and special regimes by country.

Compare tax systems

Tax systems by country
Country System PIT Corp VAT CGT Regimes
AF Afghanistan Worldwide 15% 10% 0% 0.5%
AL Albania Worldwide 23% 15% 20% 15% Exit tax
DZ Algeria Worldwide 35% 26% 19% 15%
AS American Samoa Worldwide 39.6% 44% — 20%
AD Andorra Worldwide 10% 10% 4.5% 10%
AO Angola Territorial 25% 25% 14% 10%
AI Anguilla None 0% 0% 13% —
AG Antigua and Barbuda None 0% 25% 17% —
AR Argentina Worldwide 35% 35% 21% 15%
AM Armenia Worldwide 20% 18% 20% 10%
AW Aruba Worldwide 52% 22% 7% —
AU Australia Worldwide 45% 30% 10% 22.5% Exit tax
AT Austria Worldwide 55% 23% 20% 27.5% Exit tax
AZ Azerbaijan Worldwide 25% 20% 18% 14%
BS Bahamas None 0% 0% 10% —
BH Bahrain None 0% 0% 10% 0%
BD Bangladesh Worldwide 30% 27.5% 15% 15%
BB Barbados Worldwide 27.5% 9% 17.5% — Nomad regime
BY Belarus Worldwide 30% 20% 20% 13%
BE Belgium Worldwide 50% 25% 21% 10%
BZ Belize Territorial 25% 0% 12.5% — Territorial
BJ Benin Worldwide 30% 30% 18% —
BM Bermuda None 0% 15% — —
BT Bhutan Worldwide 30% 22% 5% 0%
BO Bolivia Territorial 13% 25% 13% — Territorial
BQ Bonaire Worldwide 38.4% 7.5% 8% —
BA Bosnia and Herzegovina Worldwide 10% 10% 17% 10%
BW Botswana Territorial 27.5% 24.5% 14% 25% Territorial
BR Brazil Worldwide 27.5% 34% — 22.5% Exit tax
VG British Virgin Islands None 0% 0% — —
BN Brunei Territorial 0% 18.5% 0% 0% Territorial
BG Bulgaria Worldwide 10% 10% 20% 10%
BF Burkina Faso Worldwide 27.5% 27.5% 18% —
BI Burundi Worldwide 30% 30% 18% 15%
KH Cambodia Worldwide 20% 20% 10% 20%
CM Cameroon Worldwide 35% 33% 19.3% 16.5%
CA Canada Worldwide 33% 15% 5% 27.4% Exit tax
CV Cape Verde Worldwide 27.5% 20.4% 15% 1% Non-dom
KY Cayman Islands None 0% 0% — —
CF Central African Republic Worldwide 40% 30% 19% —
TD Chad Worldwide 30% 35% 18% 20%
CL Chile Worldwide 40% 27% 19% 10% Non-dom
CN China Worldwide 45% 25% 13% 20% Non-dom
CO Colombia Worldwide 39% 35% 19% 15%
KM Comoros Worldwide 30% 35% 10% —
CG Congo Worldwide 30% 28% 18.9% —
CK Cook Islands Worldwide 30% 20% 15% —
CR Costa Rica Territorial 25% 30% 13% 15% Territorial
HR Croatia Worldwide 33% 18% 25% 12% Nomad regime
CU Cuba Worldwide 50% 35% — —
CW Curacao Worldwide 46.5% 22% 9% — Territorial
CY Cyprus Worldwide 35% 15% 19% 20% Non-dom Nomad regime
CZ Czech Republic Worldwide 23% 21% 21% 15%
CD Democratic Republic of the Congo Worldwide 40% 30% 16% 20% Territorial
DK Denmark Worldwide 60.5% 22% 25% 42% Non-dom Exit tax
DJ Djibouti Territorial 30% 25% 7% — Territorial
DM Dominica Worldwide 35% 25% 15% —
DO Dominican Republic Territorial 25% 27% 18% 27% Territorial
TL East Timor Worldwide 10% 10% — 10%
EC Ecuador Worldwide 37% 25% 15% 10% Exit tax
EG Egypt Worldwide 27.5% 22.5% 14% 10%
SV El Salvador Worldwide 30% 30% 13% 10%
GQ Equatorial Guinea Worldwide 25% 25% 15% 25%
ER Eritrea Territorial 30% 30% 0% —
EE Estonia Worldwide 22% 22% 24% 22% Nomad regime Exit tax
SZ Eswatini Territorial 33% 25% 15% — Territorial
ET Ethiopia Worldwide 35% 30% 15% 15%
FK Falkland Islands Worldwide 26% 26% — —
FJ Fiji Worldwide 39% 25% 12.5% 10%
FI Finland Worldwide 37.5% 20% 25.5% 34%
FR France Worldwide 45% 25% 20% 31.4% Exit tax
GF French Guiana Worldwide 45% 25% — 31.4% Exit tax
PF French Polynesia Territorial — 25% 16% 20% Territorial
GA Gabon Worldwide 35% 30% 18% 25%
GM Gambia Worldwide 25% 27% 15% 15%
GE Georgia Territorial 20% 15% 18% 20% Territorial Nomad regime
DE Germany Worldwide 45% 15.8% 19% 26.4% Exit tax
GH Ghana Worldwide 35% 25% 15% 25%
GI Gibraltar Territorial 39% 15% — 0% Territorial Non-dom
GR Greece Worldwide 44% 22% 24% 15% Non-dom Nomad regime
GL Greenland Worldwide 44% 25% — —
GD Grenada Territorial 28% 28% 15% — Territorial
GP Guadeloupe Worldwide 45% 25% 8.5% 31.4% Exit tax
GU Guam Worldwide 37% 21% 4% 20%
GT Guatemala Territorial 7% 25% 12% 10% Territorial
GG Guernsey Worldwide 20% 0% — 0% Territorial
GN Guinea Worldwide 20% 25% 18% 15%
GW Guinea-Bissau Worldwide 25% 25% 19% 15%
GY Guyana Worldwide 35% 25% 14% 20%
HT Haiti Worldwide 30% 30% 10% —
HN Honduras Territorial 25% 25% 15% 10% Territorial
HK Hong Kong Territorial 17% 16.5% 0% 0% Territorial
HU Hungary Worldwide 15% 9% 27% 15% Exit tax
IS Iceland Worldwide 46.3% 20% 24% 22%
IN India Worldwide 30% 25.2% 18% 20% Non-dom
ID Indonesia Worldwide 35% 22% 12% 0.1%
IR Iran Worldwide 30% 25% 10% 5%
IQ Iraq Territorial 15% 15% 0% — Territorial
IE Ireland Worldwide 40% 12.5% 23% 33% Non-dom Exit tax
IM Isle of Man Worldwide 21% 0% 20% 0%
IL Israel Worldwide 50% 23% 18% 25% Non-dom Exit tax
IT Italy Worldwide 43% 24% 22% 26% Non-dom Exit tax
CI Ivory Coast Worldwide 32% 25% 18% 17%
JM Jamaica Worldwide 30% 25% 15% —
JP Japan Worldwide 45% 23.2% 10% 20.3% Non-dom Exit tax
JE Jersey Worldwide 20% 0% 5% 0% Territorial
JO Jordan Worldwide 30% 20% 16% —
KZ Kazakhstan Worldwide 15% 20% 16% 15%
KE Kenya Worldwide 35% 30% 16% 15%
KI Kiribati Worldwide 30% 35% 12.5% —
XK Kosovo Worldwide 10% 10% 18% 10%
KW Kuwait None 0% 15% 0% 0% Territorial
KG Kyrgyzstan Worldwide 10% 10% 12% 10%
LA Laos Worldwide 25% 20% 10% 2%
LV Latvia Worldwide 33% 20% 21% 25.5% Exit tax
LB Lebanon Territorial 25% 17% 11% 15% Territorial
LS Lesotho Worldwide 30% 25% 15% —
LR Liberia Worldwide 25% 25% 13% —
LY Libya Territorial 10% 20% 0% 10% Territorial
LI Liechtenstein Worldwide 8% 12.5% 8.1% 0% Non-dom
LT Lithuania Worldwide 32% 17% 21% 20%
LU Luxembourg Worldwide 42% 16% 17% 22.9% Exit tax
MO Macau Territorial 12% 12% 0% 0% Territorial
MG Madagascar Worldwide 25% 20% 20% 20%
MW Malawi Worldwide 40% 40% 17.5% —
MY Malaysia Territorial 30% 24% 8% 30% Territorial
MV Maldives Worldwide 15% 15% 8% 0%
ML Mali Worldwide 37% 30% 18% 7%
MT Malta Worldwide 35% 35% 18% 35% Non-dom Nomad regime
MH Marshall Islands Territorial 12% 16% 12% — Territorial
MQ Martinique Worldwide 45% 25% 8.5% 31.4% Exit tax
MR Mauritania Worldwide 40% 25% 16% —
MU Mauritius Remittance 20% 15% 15% 0%
YT Mayotte Worldwide 45% 25% — 31.4% Exit tax
MX Mexico Worldwide 35% 30% 16% 10%
FM Micronesia Territorial 10% 3% — — Territorial
MD Moldova Worldwide 12% 12% 20% 12%
MC Monaco None 0% 25% 20% 0%
MN Mongolia Worldwide 20% 25% 10% 10%
ME Montenegro Worldwide 15% 15% 21% 15% Nomad regime
MS Montserrat Worldwide 40% 30% — —
MA Morocco Worldwide 37% 20% 20% 20%
MZ Mozambique Worldwide 32% 32% 16% 32%
MM Myanmar Worldwide 25% 22% 5% 10%
NA Namibia Territorial 37% 31% 15% — Territorial
NR Nauru Worldwide — 25% — —
NP Nepal Worldwide 27% 25% 13% 10%
NL Netherlands Worldwide 49.5% 25.8% 21% 36% Non-dom Exit tax
NC New Caledonia Worldwide 40% 30% 11% 24%
NZ New Zealand Worldwide 39% 28% 15% 0% Non-dom Nomad regime
NI Nicaragua Territorial 30% 30% 15% 15% Territorial
NE Niger Worldwide 35% 30% 19% 7%
NG Nigeria Worldwide 25% 30% 7.5% 25%
NU Niue Worldwide 30% 30% 12.5% —
NF Norfolk Island Worldwide 45% 30% — 22.5% Exit tax
KP North Korea Territorial 30% 25% 0% 25% Territorial
MK North Macedonia Worldwide 10% 10% 18% 10%
MP Northern Mariana Islands Worldwide 37% 21% — 20%
NO Norway Worldwide 47.4% 22% 25% 37.8% Exit tax
OM Oman Territorial 0% 15% 5% 0% Territorial
PK Pakistan Worldwide 45% 29% 18% 15%
PW Palau Territorial 12% 12% 10% — Territorial
PS Palestine Territorial 15% 15% 16% 15% Territorial
PA Panama Territorial 25% 25% 7% 10% Territorial
PG Papua New Guinea Worldwide 42% 30% 10% 15%
PY Paraguay Territorial 10% 10% 10% 8% Territorial
PE Peru Worldwide 30% 29.5% 18% 5%
PH Philippines Worldwide 35% 25% 12% 15%
PN Pitcairn Islands None 0% 0% — —
PL Poland Worldwide 32% 19% 23% 19% Exit tax
PT Portugal Worldwide 48% 19% 23% 28% Non-dom Exit tax
PR Puerto Rico Worldwide 33% 37.5% 11.5% 15% Nomad regime
QA Qatar Territorial 0% 10% 0% 0% Territorial
RE Reunion Worldwide 45% 25% 8.5% 31.4% Exit tax
RO Romania Worldwide 10% 16% 21% 16% Nomad regime Exit tax
RU Russia Worldwide 22% 25% 22% 15%
RW Rwanda Worldwide 30% 28% 18% 10%
BL Saint Barthelemy None 0% 0% — 35% Territorial
SH Saint Helena Territorial 31% 25% 0% 10% Territorial
KN Saint Kitts and Nevis None 0% 33% 17% —
LC Saint Lucia Worldwide 30% 30% 12.5% — Territorial
MF Saint Martin Worldwide 41% 20% 4% —
PM Saint Pierre and Miquelon Worldwide 55% 23% — 15%
VC Saint Vincent and the Grenadines Worldwide 28% 28% 16% —
WS Samoa Worldwide 27% 27% 15% 27%
SM San Marino Worldwide 35% 18% — 10%
SA Saudi Arabia Territorial 0% 20% 15% 0% Territorial
SN Senegal Worldwide 43% 30% 18% —
RS Serbia Worldwide 10% 15% 20% 15%
SC Seychelles Territorial 30% 25% 15% 0% Territorial
SL Sierra Leone Worldwide 30% 30% 15% 25%
SG Singapore Territorial 24% 17% 9% 0% Territorial
SX Sint Maarten Worldwide 47.5% 34.5% 5% —
SK Slovakia Worldwide 35% 24% 23% 19% Exit tax
SI Slovenia Worldwide 50% 22% 22% 25% Exit tax
SB Solomon Islands Worldwide 40% 30% 10% —
SO Somalia Worldwide 18% 15% 5% 15%
ZA South Africa Worldwide 45% 27% 15% 18% Exit tax
KR South Korea Worldwide 45% 25% 10% 20% Exit tax
SS South Sudan Worldwide 20% 30% 18% —
ES Spain Worldwide 47% 25% 21% 30% Non-dom Exit tax
LK Sri Lanka Worldwide 36% 30% 18% 15%
SD Sudan Worldwide 15% 15% 17% 2%
SR Suriname Worldwide 38% 36% 10% 38%
SE Sweden Worldwide 52% 20.6% 25% 30% Exit tax
CH Switzerland Worldwide 11.5% 8.5% 8.1% 0% Non-dom
SY Syria Territorial 25% 20% 0% 10% Territorial
ST São Tomé and Príncipe Worldwide 25% 25% 15% —
TW Taiwan Worldwide 40% 20% 5% 0%
TJ Tajikistan Worldwide 20% 18% 14% 15%
TZ Tanzania Worldwide 30% 30% 18% 10%
TH Thailand Remittance 35% 20% 7% 35% Nomad regime
TG Togo Worldwide 35% 27% 18% 7%
TK Tokelau Territorial 25% — — — Territorial
TO Tonga Worldwide 25% 25% 15% 25%
TT Trinidad and Tobago Worldwide 30% 30% 12.5% —
TN Tunisia Worldwide 40% 20% 19% —
TR Turkey Worldwide 40% 25% 20% 40%
TM Turkmenistan Worldwide 10% 8% 15% 10%
TC Turks and Caicos None 0% 0% — —
TV Tuvalu Territorial 30% 30% — — Territorial
VI US Virgin Islands Worldwide 37% 21% — 20%
UG Uganda Worldwide 30% 30% 18% —
UA Ukraine Worldwide 18% 18% 20% 18%
AE United Arab Emirates Territorial 0% 9% 5% 0% Territorial
GB United Kingdom Worldwide 45% 25% 20% 24%
US United States Citizenship based 37% 21% — 20% Exit tax
UM United States Minor Outlying Islands None 0% 0% — —
UY Uruguay Territorial 36% 25% 22% 12% Territorial Non-dom
UZ Uzbekistan Worldwide 12% 15% 12% 12%
VU Vanuatu None 0% 0% 15% —
VE Venezuela Worldwide 34% 34% 16% —
VN Vietnam Worldwide 35% 20% 10% 20%
WF Wallis and Futuna None 0% 0% — —
EH Western Sahara None — — — —
YE Yemen Worldwide 20% 20% 5% —
ZM Zambia Territorial 37% 30% 16% —
ZW Zimbabwe Territorial 40% 25.8% 15.5% 20%

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