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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 17 January 2025) | 23 |
| Algeria (Last reviewed 09 March 2025) | 35 |
| Angola (Last reviewed 18 December 2024) | 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 05 February 2025) | 35 |
| Armenia (Last reviewed 27 December 2024) | 20 |
| Australia (Last reviewed 16 December 2024) | 45 |
| Austria (Last reviewed 20 January 2025) | 55 (until 2025, after that it will be 50%) |
| Azerbaijan (Last reviewed 06 May 2025) | 25 |
| Bahrain (Last reviewed 14 February 2025) | NA |
| Bangladesh (Last reviewed 03 January 2025) | 30 |
| Barbados (Last reviewed 17 February 2025) | 28.5 |
| Belgium (Last reviewed 26 March 2025) | 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate) |
| Bermuda (Last reviewed 31 January 2025) | NA |
| Bolivia (Last reviewed 20 January 2025) | 13 |
| Bosnia and Herzegovina (Last reviewed 06 February 2025) | 10 |
| Botswana (Last reviewed 17 April 2025) | 25 |
| Brazil (Last reviewed 02 May 2025) | 27.5 |
| Bulgaria (Last reviewed 04 March 2025) | 10 |
| Cabo Verde (Last reviewed 16 February 2025) | 27.5 |
| Cambodia (Last reviewed 19 March 2025) | 20 |
| Cameroon, Republic of (Last reviewed 04 March 2025) | 38.5 |
| Canada (Last reviewed 10 December 2024) | Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%. |
| Cayman Islands (Last reviewed 29 November 2024) | NA |
| Chad (Last reviewed 12 August 2024) | 30 |
| Chile (Last reviewed 06 January 2025) | 40 |
| China, People's Republic of (Last reviewed 03 January 2025) | 45 |
| Colombia (Last reviewed 06 February 2025) | 39 |
| Congo, Democratic Republic of the (Last reviewed 15 October 2024) | 40 |
| Congo, Republic of (Last reviewed 22 January 2025) | 40 |
| Costa Rica (Last reviewed 15 January 2025) | Self-employed: 25; Employed: 25 |
| Croatia (Last reviewed 07 January 2025) | 25% to 35.40%, depending on the individual's place of residence or habitual abode in Croatia. |
| Cyprus (Last reviewed 17 December 2024) | 35 |
| Czech Republic (Last reviewed 21 January 2025) | 23 |
| Denmark (Last reviewed 04 February 2025) | Up to 52.07% (55.90% including AM tax) |
| Dominican Republic (Last reviewed 29 November 2024) | 25 |
| Ecuador (Last reviewed 13 March 2025) | 37 |
| Egypt (Last reviewed 06 February 2025) | 27.5 |
| El Salvador (Last reviewed 06 February 2025) | 30 |
| Equatorial Guinea (Last reviewed 07 May 2024) | 25 |
| Estonia (Last reviewed 19 July 2024) | 20 |
| Eswatini (Last reviewed 11 April 2025) | 33 |
| Ethiopia (Last reviewed 12 February 2025) | 35 |
| Finland (Last reviewed 24 January 2025) | Residents: Progressive tax rates up to approximately 55% Non-residents: 35% |
| France (Last reviewed 18 March 2024) | 45, plus surtax and social surcharges |
| Gabon (Last reviewed 04 March 2024) | 35, plus 5% complementary tax on salaries |
| Georgia (Last reviewed 31 December 2024) | 20 |
| Germany (Last reviewed 28 December 2024) | 45, plus surcharges |
| Ghana (Last reviewed 03 December 2024) | Residents: 35; Non-residents: 25 |
| Gibraltar (Last reviewed 03 March 2025) | Lower of the Allowances Based system (14% - 39%) and Gross Income Based system (6% - 28%). Maximum effective tax rate of 25%. |
| Greece (Last reviewed 04 March 2025) | Marginal rate is 44% |
| Greenland (Last reviewed 02 December 2024) | 10, plus municipal tax |
| Guatemala (Last reviewed 16 January 2025) | 7 |
| Guernsey, Channel Islands (Last reviewed 27 January 2025) | 20 |
| Guyana (Last reviewed 14 October 2024) | 40 |
| Honduras (Last reviewed 20 January 2025) | 25 |
| Hong Kong SAR (Last reviewed 03 January 2025) | 16 |
| Hungary (Last reviewed 04 February 2025) | 15 |
| Iceland (Last reviewed 06 March 2025) | 31.35, plus municipal tax |
| India (Last reviewed 06 May 2025) | New personal tax regime: 39% (i.e. 30% + 25% surcharge + 4% health and education cess); Old tax regime: 42.744% (i.e. 30% + 37% surcharge + 4% health and education cess) |
| Indonesia (Last reviewed 23 December 2024) | 35 |
| Iraq (Last reviewed 19 January 2025) | 15 |
| Ireland (Last reviewed 10 February 2025) | 40 |
| Isle of Man (Last reviewed 12 February 2025) | 22 |
| Israel (Last reviewed 17 March 2025) | 50 |
| Italy (Last reviewed 10 February 2025) | 43 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024) | 32 |
| Jamaica (Last reviewed 03 March 2025) | 30 |
| Japan (Last reviewed 24 January 2025) | 45, plus 2.1% surtax. |
| Jersey, Channel Islands (Last reviewed 08 January 2025) | 20 |
| Jordan (Last reviewed 11 February 2025) | 30 |
| Kazakhstan (Last reviewed 02 December 2024) | 10 |
| Kenya (Last reviewed 18 February 2025) | 35 |
| Korea, Republic of (Last reviewed 23 December 2024) | 45 |
| Kosovo (Last reviewed 22 January 2025) | 10 |
| Kuwait (Last reviewed 23 January 2025) | NA |
| Lao PDR (Last reviewed 07 February 2025) | 25 |
| Latvia (Last reviewed 16 January 2025) | 36 |
| Lebanon (Last reviewed 09 January 2025) | 25 for business profits tax; 25 for employment tax (by way of withholding by the employer) |
| Libya (Last reviewed 01 December 2024) | 13 (i.e. 10% + 3% Jehad Tax) |
| Liechtenstein (Last reviewed 28 March 2025) | 22.4 |
| Lithuania (Last reviewed 05 March 2025) | 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income). |
| Luxembourg (Last reviewed 21 January 2025) | 42, plus 9% solidarity tax |
| Macau SAR (Last reviewed 18 December 2024) | 12 |
| Madagascar (Last reviewed 26 March 2025) | 20 |
| Malaysia (Last reviewed 13 December 2024) | Residents: 30; Non-residents: 30 |
| Malta (Last reviewed 24 January 2025) | 35 |
| Mauritania (Last reviewed 18 July 2024) | 40 |
| Mauritius (Last reviewed 16 December 2024) | 20 |
| Mexico (Last reviewed 09 April 2025) | 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 20 January 2025) | 12 |
| Mongolia (Last reviewed 06 January 2025) | Residents: 20; Non-residents: 20 |
| Montenegro (Last reviewed 25 March 2025) | 15 |
| Morocco (Last reviewed 13 March 2025) | 37 |
| Mozambique (Last reviewed 09 January 2025) | Residents: 32; Non-residents: 20. |
| Myanmar (Last reviewed 10 February 2025) | 25 |
| Namibia, Republic of (Last reviewed 17 December 2024) | 37 |
| Netherlands (Last reviewed 16 January 2025) | 49.50 |
| New Caledonia (Last reviewed 24 February 2025) | 40 |
| New Zealand (Last reviewed 20 December 2024) | 39 |
| Nicaragua (Last reviewed 19 December 2024) | Residents: 30; Non-residents: 20 |
| Nigeria (Last reviewed 14 April 2025) | 24 |
| North Macedonia (Last reviewed 18 February 2025) | 10 |
| Norway (Last reviewed 14 January 2025) | 47.4 |
| Oman (Last reviewed 01 January 2025) | NA |
| Pakistan (Last reviewed 18 December 2024) | For salaried individuals: 35 For non-salaried individuals: 45 |
| Palestinian territories (Last reviewed 22 January 2025) | 15 |
| Panama (Last reviewed 07 February 2025) | 25 |
| Papua New Guinea (Last reviewed 09 April 2025) | 42 |
| Paraguay (Last reviewed 11 April 2025) | 10 |
| Peru (Last reviewed 10 February 2025) | 30 |
| Philippines (Last reviewed 25 February 2025) | 35 |
| Poland (Last reviewed 27 February 2025) | 32, plus 4% solidarity tax on income exceeding PLN 1 million |
| Portugal (Last reviewed 16 February 2025) | Residents: Between 13% and 48% plus solidarity surtax of 2.5% on the taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000. Special tax rates may apply on certain types of income. Non-residents: As a rule, 25% for employment / self-employment and pension income from a Portuguese source. |
| Puerto Rico (Last reviewed 03 March 2025) | 33, plus 5% gradual adjustment tax |
| Qatar (Last reviewed 06 March 2025) | NA |
| Romania (Last reviewed 25 April 2024) | 10 |
| Rwanda (Last reviewed 21 March 2025) | 30 |
| Saint Lucia (Last reviewed 17 February 2025) | 30 |
| Saudi Arabia (Last reviewed 19 March 2025) | NA |
| Senegal (Last reviewed 19 July 2024) | PIT rate is progressive, and the maximum is 43%. |
| Serbia (Last reviewed 04 March 2025) | 10 - 20 (Dependent on the income type) |
| Singapore (Last reviewed 22 April 2025) | 24 |
| Slovak Republic (Last reviewed 06 February 2025) | 25 |
| Slovenia (Last reviewed 23 January 2025) | 50 |
| South Africa (Last reviewed 11 December 2024) | 45 |
| Spain (Last reviewed 31 December 2024) | 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. |
| Sweden (Last reviewed 10 February 2025) | Residents: 20, plus municipal tax; Non-residents: 25 |
| Switzerland (Last reviewed 16 January 2025) | 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 22.1% and 45.5% at the capital of a specific Swiss canton. |
| Taiwan (Last reviewed 06 March 2025) | Residents: 40; Non-residents: 18/20/21 depending on the nature of income |
| Tanzania (Last reviewed 20 January 2025) | Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30 |
| Thailand (Last reviewed 17 January 2025) | 35 |
| Timor-Leste (Last reviewed 25 March 2025) | 10 |
| Trinidad and Tobago (Last reviewed 31 January 2025) | 25% on chargeable income up to TTD 1 million; any income in excess of TTD 1 million is taxed at 30%. |
| Tunisia (Last reviewed 13 December 2024) | 35 |
| Turkey (Last reviewed 09 April 2025) | 40 |
| Uganda (Last reviewed 10 February 2025) | 40 |
| Ukraine (Last reviewed 30 December 2024) | 18 |
| United Arab Emirates (Last reviewed 21 February 2025) | NA |
| United Kingdom (Last reviewed 15 December 2024) | 45 (the basic rate starts at 20%, the higher rate is 40%, and the 45% rate is for income over GBP 125,140). Different rates apply for Scottish residents. |
| United States (Last reviewed 28 February 2025) | 37 |
| Uruguay (Last reviewed 25 March 2025) | Residents: 36 Non-residents: 12 |
| Uzbekistan, Republic of (Last reviewed 09 February 2025) | Residents: 12; Non-residents: 12 |
| Venezuela (Last reviewed 23 December 2024) | 34 |
| Vietnam (Last reviewed 26 March 2025) | 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 25 March 2025) | 37 |
- 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).