Quick Charts

Personal income tax (PIT) rates

Headline rates for WWTS territories


The headline PIT rate is generally the highest statutory PIT rate, inclusive of surtaxes but exclusive of local taxes.

This table provides an overview only. See the territory summaries for more detailed information.
Territory Headline PIT rate (%)
Albania (Last reviewed 21 June 2022) 23
Algeria (Last reviewed 01 June 2022) 35
Angola (Last reviewed 19 July 2022) 25 (see Angola's individual tax summary for rates for self-employed workers and individuals carrying out an industrial or commercial activity)
Argentina (Last reviewed 31 August 2022) 35
Armenia (Last reviewed 07 June 2022) 21
Australia (Last reviewed 27 June 2022) 45
Austria (Last reviewed 12 September 2022) 55
Azerbaijan (Last reviewed 14 July 2022) 25
Bahrain (Last reviewed 24 July 2022) NA
Barbados (Last reviewed 30 August 2022) 28.5
Belgium (Last reviewed 04 August 2022) 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate)
Bermuda (Last reviewed 08 September 2022) NA
Bolivia (Last reviewed 15 July 2022) 13
Bosnia and Herzegovina (Last reviewed 01 September 2022) 10
Botswana (Last reviewed 14 July 2022) 25
Brazil (Last reviewed 16 September 2022) 27.5
Bulgaria (Last reviewed 09 September 2022) 10
Cabo Verde (Last reviewed 29 July 2022) 27.5
Cambodia (Last reviewed 11 August 2022) 20
Cameroon, Republic of (Last reviewed 25 August 2022) 38.5
Canada (Last reviewed 23 June 2022) Federal top rate: 33%.
Provincial/territorial top rates range from 11.5% to 21.8%.
Cayman Islands (Last reviewed 04 August 2022) NA
Chad (Last reviewed 25 August 2022) 30
Chile (Last reviewed 21 July 2022) 40
China, People's Republic of (Last reviewed 29 June 2022) 45
Colombia (Last reviewed 08 August 2022) 39
Congo, Democratic Republic of the (Last reviewed 25 August 2022) 40
Congo, Republic of (Last reviewed 30 June 2022) 40
Costa Rica (Last reviewed 06 October 2022) Self-employed: 25;
Employed: 25
Croatia (Last reviewed 14 July 2022) 30% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence).
Cyprus (Last reviewed 30 June 2022) 35
Czech Republic (Last reviewed 19 July 2022) 15 and 23
Denmark (Last reviewed 08 September 2022) Up to 56% (i.e. 52% + 8% labour market tax)
Dominican Republic (Last reviewed 14 July 2022) 25
Ecuador (Last reviewed 21 July 2022) 37
Egypt (Last reviewed 29 June 2022) 25
El Salvador (Last reviewed 14 July 2022) 30
Equatorial Guinea (Last reviewed 01 March 2022) 35
Estonia (Last reviewed 25 August 2022) 20
Eswatini (Last reviewed 20 June 2022) 33
Fiji (Last reviewed 19 July 2022) 44% (i.e. 20% PAYE tax + 19% SRT + 5% ECAL). Effective from 1 April 2022, ECAL has been removed and the new rates are as follows:

44% (20% PAYE tax + 24% SRT)
Finland (Last reviewed 03 August 2022) Residents: Progressive tax rates up to approximately 55%
Non-residents: 35%
France (Last reviewed 21 July 2022) 45, plus surtax and social surcharges
Gabon (Last reviewed 28 July 2022) 35, plus 5% complementary tax on salaries
Georgia (Last reviewed 12 August 2022) 20
Germany (Last reviewed 30 June 2022) 45, plus surcharges
Ghana (Last reviewed 18 July 2022) Residents: 30;
Non-residents: 25
Gibraltar (Last reviewed 26 August 2022) Lower of the Allowances Based system (16% - 41%) and Gross Income Based system (7% - 30%). Maximum effective tax rate of 27%.
Greece (Last reviewed 14 September 2022) Marginal rate is 44%, plus solidarity contribution
Greenland (Last reviewed 01 June 2022) 10, plus municipal tax
Guatemala (Last reviewed 18 July 2022) 7
Guernsey, Channel Islands (Last reviewed 21 June 2022) 20
Guyana (Last reviewed 18 July 2022) 40
Honduras (Last reviewed 25 July 2022) 25
Hong Kong SAR (Last reviewed 30 June 2022) 15
Hungary (Last reviewed 18 July 2022) 15
Iceland (Last reviewed 20 July 2022) 31.8, plus municipal tax
India (Last reviewed 24 May 2022) 42.744 (i.e. 30% + 37% surcharge + 4% health and education cess)
Indonesia (Last reviewed 22 June 2022) 35
Iraq (Last reviewed 19 July 2022) 15
Ireland (Last reviewed 29 June 2022) 40
Isle of Man (Last reviewed 25 August 2022) 20
Israel (Last reviewed 01 July 2022) 50
Italy (Last reviewed 08 August 2022) 43
Ivory Coast (Côte d'Ivoire) (Last reviewed 10 August 2022) See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates.
Jamaica (Last reviewed 08 September 2022) 25
Japan (Last reviewed 08 August 2022) 45, plus 2.1% surtax.
Jersey, Channel Islands (Last reviewed 22 July 2022) 20
Jordan (Last reviewed 30 June 2022) 30
Kazakhstan (Last reviewed 01 August 2022) 10
Kenya (Last reviewed 26 September 2022) 30
Korea, Republic of (Last reviewed 01 June 2022) 45
Kosovo (Last reviewed 19 July 2022) 10
Kuwait (Last reviewed 25 August 2022) NA
Kyrgyzstan (Last reviewed 23 August 2022) 10
Lao PDR (Last reviewed 08 August 2022) 25 (previously 24)
Latvia (Last reviewed 19 July 2022) 31
Lebanon (Last reviewed 22 July 2022) 25 for business profits tax;
25 for employment tax (by way of withholding by the employer)
Libya (Last reviewed 19 July 2022) 13 (i.e. 10% + 3% Jehad Tax)
Liechtenstein (Last reviewed 24 June 2022) 22.4
Lithuania (Last reviewed 11 August 2022) 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income).
Luxembourg (Last reviewed 19 July 2022) 42, plus 9% solidarity tax
Macau SAR (Last reviewed 19 July 2022) 12
Madagascar (Last reviewed 04 August 2022) 20
Malawi (Last reviewed 21 July 2022) Residents: 40;
Non-residents: 15
Malaysia (Last reviewed 13 June 2022) Residents: 30;
Non-residents: 30
Maldives, Republic of (Last reviewed 06 August 2022) 15
Malta (Last reviewed 11 August 2022) 35
Mauritania (Last reviewed 26 September 2022) 40
Mauritius (Last reviewed 26 September 2022) 15
Mexico (Last reviewed 05 July 2022) Residents: Graduated progressive rates up to 35%.
Non-residents: Varies depending on type of income. For salaries, progressive rates up to 30%.
Moldova (Last reviewed 06 July 2022) 12
Mongolia (Last reviewed 09 June 2022) Residents: 10;
Non-residents: 20
Montenegro (Last reviewed 07 June 2022) As of 1st January 2022, progressive taxation of salary and income earned by entrepreneurs is introduced. Proportional 15% tax rate is introduced to other types of income.

Salary is taxed in the following manner:

Salaries up to EUR 700 (gross) are exempt from tax;
Salaries ranging from EUR 701 up to EUR 1,000 (gross) are subject to 9% tax;
Salaries from EUR 1001 (gross) are subject to 15% tax.
Morocco (Last reviewed 28 September 2022) 38
Mozambique (Last reviewed 25 June 2022) Residents: 32;
Non-residents: 20.
Myanmar (Last reviewed 26 July 2022) 25
Namibia, Republic of (Last reviewed 02 June 2022) 37
Netherlands (Last reviewed 01 July 2022) 49.50
New Zealand (Last reviewed 21 July 2022) 39
Nicaragua (Last reviewed 01 July 2022) Residents: 30;
Non-residents: 20
Nigeria (Last reviewed 28 July 2022) 24
North Macedonia (Last reviewed 18 July 2022) 10
Norway (Last reviewed 15 August 2022) 22
Oman (Last reviewed 19 July 2022) NA
Pakistan (Last reviewed 22 July 2022) 35
Palestinian territories (Last reviewed 08 June 2022) 15
Panama (Last reviewed 18 July 2022) 25
Papua New Guinea (Last reviewed 03 June 2022) 42
Paraguay (Last reviewed 18 July 2022) 10
Peru (Last reviewed 08 August 2022) 30
Philippines (Last reviewed 30 June 2022) 35
Poland (Last reviewed 10 June 2022) 17 (In the case of income up to PLN 120,000) / 32, plus 4% solidarity tax on income exceeding PLN 1 million
Portugal (Last reviewed 08 August 2022) Residents: 48% plus solidarity surtax of 2.5% on the amount of taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000;
Non-residents: 25%
Puerto Rico (Last reviewed 08 September 2022) 33, plus 5% gradual adjustment tax
Qatar (Last reviewed 21 August 2022) NA
Romania (Last reviewed 04 August 2022) 10
Rwanda (Last reviewed 20 July 2022) 30
Saint Lucia (Last reviewed 30 August 2022) 30
Saudi Arabia (Last reviewed 21 June 2022) NA
Senegal (Last reviewed 23 September 2022) PIT rate is progressive, and the maximum is 43%.
Serbia (Last reviewed 07 June 2022) 20
Singapore (Last reviewed 03 October 2022) 22 (24% from year of assessment 2024)
Slovak Republic (Last reviewed 09 October 2022) 19/25 *
*See Personal Income Tax rates section
Slovenia (Last reviewed 22 July 2022) 45
South Africa (Last reviewed 30 June 2022) 45
Spain (Last reviewed 31 August 2022) Residents: 47 (*);
Non-residents: 24 (**)
(*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident; in some of them, the headline PIT rate reaches 54%).
(**) 19% for residents in other EU member states or EEA countries with which there is an effective exchange of tax information.
Sri Lanka (Last reviewed 29 June 2022) 18
Sweden (Last reviewed 20 July 2022) Residents: 20, plus municipal tax;
Non-residents: 25
Switzerland (Last reviewed 12 July 2022) Federal: 11.5%.
Cantonal and communal PIT rate varies per canton and is added to the federal PIT rate, resulting in an overall PIT rate between 22.5% and 45%.
Taiwan (Last reviewed 27 June 2022) Residents: 40;
Non-residents: 20
Tajikistan (Last reviewed 30 June 2022) Residents: 12 (employment income);
Non-residents: 20 (employment income)
Tanzania (Last reviewed 18 August 2022) Residents: 30;
Non-residents employment income only: 15;
Non-residents total income: 30
Thailand (Last reviewed 20 July 2022) 35
Timor-Leste (Last reviewed 09 September 2022) 10
Trinidad and Tobago (Last reviewed 19 July 2022) 25% on chargeable income up to TTD 1 million;
any income in excess of TTD 1 million is taxed at 30%.
Tunisia (Last reviewed 22 July 2022) 35
Turkey (Last reviewed 21 February 2022) 40
Turkmenistan (Last reviewed 01 August 2022) 10
Uganda (Last reviewed 05 September 2022) 40
Ukraine (Last reviewed 30 June 2022) 18
United Arab Emirates (Last reviewed 02 September 2022) NA
United Kingdom (Last reviewed 27 July 2022) 45 (the basic rate starts at 20%, the higher rate is 40%, and the 45% rate is for income over GBP 150,000)
United States (Last reviewed 01 August 2022) 37
Uruguay (Last reviewed 25 August 2022) Residents: 36;
Non-residents: 12
Uzbekistan, Republic of (Last reviewed 01 August 2022) Residents: 12;
Non-residents: 20
Venezuela (Last reviewed 30 June 2022) 34
Vietnam (Last reviewed 28 July 2022) Resident: Progressive rates up to 35% for employment income;
Non-resident: A flat tax rate of 20% for employment income;
See Vietnam's Individual tax summary for rates for non-employment income.
Zambia (Last reviewed 01 June 2022) 37.5
Zimbabwe (Last reviewed 22 July 2022) 41.20
  • 15
  • 25
  • 34
  • 40

 

The heat map above shows each territory in a color corresponding to its highest statutory PIT rate (inclusive of surtaxes and exclusive of local taxes). The color key is based on PIT rate percentage. Clicking a region will then allow you to hover over and/or click a territory. Hovering over a territory will provide that territory's highest statutory PIT rate. Clicking a territory will take you to that territory's 'Taxes on personal income' page.

Note that if rates are based on resident status, then the resident rate is used for heat map purposes. If a territory does not have a PIT, then a rate of 0% is used for heat map purposes. In instances where the highest statutory PIT rate cannot be easily defined, the territory color will be grey (but can still be viewed by hovering over it).

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.