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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 11 January 2023) | 23 |
| Algeria (Last reviewed 31 May 2023) | 35 |
| Angola (Last reviewed 22 December 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 22 February 2023) | 35 |
| Armenia (Last reviewed 11 January 2023) | 20 |
| Australia (Last reviewed 09 December 2022) | 45 |
| Austria (Last reviewed 03 March 2023) | 55 |
| Azerbaijan (Last reviewed 23 February 2023) | 25 |
| Bahrain (Last reviewed 22 January 2023) | NA |
| Barbados (Last reviewed 14 February 2023) | 28.5 |
| Belgium (Last reviewed 27 March 2023) | 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate) |
| Bermuda (Last reviewed 17 January 2023) | NA |
| Bolivia (Last reviewed 17 March 2023) | 13 |
| Bosnia and Herzegovina (Last reviewed 21 April 2023) | 10 |
| Botswana (Last reviewed 14 July 2022) | 25 |
| Brazil (Last reviewed 26 December 2022) | 27.5 |
| Bulgaria (Last reviewed 16 January 2023) | 10 |
| Cabo Verde (Last reviewed 05 February 2023) | 27.5 |
| Cambodia (Last reviewed 15 February 2023) | 20 |
| Cameroon, Republic of (Last reviewed 31 March 2023) | 38.5 |
| Canada (Last reviewed 09 December 2022) | Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%. |
| Cayman Islands (Last reviewed 06 February 2023) | NA |
| Chad (Last reviewed 05 February 2023) | 30 |
| Chile (Last reviewed 03 February 2023) | 40 |
| China, People's Republic of (Last reviewed 30 December 2022) | 45 |
| Colombia (Last reviewed 03 March 2023) | 39 |
| Congo, Democratic Republic of the (Last reviewed 31 December 2022) | 40 |
| Congo, Republic of (Last reviewed 24 February 2023) | 40 |
| Costa Rica (Last reviewed 12 January 2023) | Self-employed: 25; Employed: 25 |
| Croatia (Last reviewed 30 December 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 04 January 2023) | 35 |
| Czech Republic (Last reviewed 01 February 2023) | 15 and 23 |
| Denmark (Last reviewed 03 March 2023) | Up to 56% (i.e. 52% + 8% labour market tax) |
| Dominican Republic (Last reviewed 12 January 2023) | 25 |
| Ecuador (Last reviewed 06 March 2023) | 37 |
| Egypt (Last reviewed 01 February 2023) | 25 |
| El Salvador (Last reviewed 16 January 2023) | 30 |
| Equatorial Guinea (Last reviewed 24 March 2023) | 35 |
| Estonia (Last reviewed 22 January 2023) | 20 |
| Eswatini (Last reviewed 31 January 2023) | 33 |
| Ethiopia (Last reviewed 07 December 2022) | 35 |
| Fiji (Last reviewed 22 February 2023) | 44 (i.e. 20% PAYE tax + 24% SRT) |
| Finland (Last reviewed 03 February 2023) | Residents: Progressive tax rates up to approximately 55% Non-residents: 35% |
| France (Last reviewed 08 March 2023) | 45, plus surtax and social surcharges |
| Gabon (Last reviewed 30 March 2023) | 35, plus 5% complementary tax on salaries |
| Georgia (Last reviewed 16 January 2023) | 20 |
| Germany (Last reviewed 31 December 2022) | 45, plus surcharges |
| Ghana (Last reviewed 03 March 2023) | Residents: 30; Non-residents: 25 |
| Gibraltar (Last reviewed 04 December 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 19 January 2023) | Marginal rate is 44% |
| Greenland (Last reviewed 02 December 2022) | 10, plus municipal tax |
| Guatemala (Last reviewed 01 June 2023) | 7 |
| Guernsey, Channel Islands (Last reviewed 04 January 2023) | 20 |
| Guyana (Last reviewed 18 July 2022) | 40 |
| Honduras (Last reviewed 03 February 2023) | 25 |
| Hong Kong SAR (Last reviewed 30 December 2022) | 15 |
| Hungary (Last reviewed 31 December 2022) | 15 |
| Iceland (Last reviewed 07 February 2023) | 31.8, plus municipal tax |
| India (Last reviewed 22 December 2022) | New personal tax regime: 39.00 (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 28 December 2022) | 35 |
| Iraq (Last reviewed 15 January 2023) | 15 |
| Ireland (Last reviewed 01 March 2023) | 40 |
| Isle of Man (Last reviewed 10 January 2023) | 20 |
| Israel (Last reviewed 03 March 2023) | 50 |
| Italy (Last reviewed 10 February 2023) | 43 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 06 April 2023) | See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates. |
| Jamaica (Last reviewed 24 April 2023) | 30 |
| Japan (Last reviewed 19 January 2023) | 45, plus 2.1% surtax. |
| Jersey, Channel Islands (Last reviewed 28 December 2022) | 20 |
| Jordan (Last reviewed 26 March 2023) | 30 |
| Kazakhstan (Last reviewed 01 February 2023) | 10 |
| Kenya (Last reviewed 03 March 2023) | 30 |
| Korea, Republic of (Last reviewed 08 May 2023) | 45 |
| Kosovo (Last reviewed 17 January 2023) | 10 |
| Kuwait (Last reviewed 15 January 2023) | NA |
| Kyrgyzstan (Last reviewed 16 January 2023) | 10 |
| Lao PDR (Last reviewed 16 January 2023) | 25 |
| Latvia (Last reviewed 17 January 2023) | 31 |
| Lebanon (Last reviewed 29 December 2022) | 25 for business profits tax; 25 for employment tax (by way of withholding by the employer) |
| Libya (Last reviewed 06 December 2022) | 13 (i.e. 10% + 3% Jehad Tax) |
| Liechtenstein (Last reviewed 22 February 2023) | 22.4 |
| Lithuania (Last reviewed 20 January 2023) | 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income). |
| Luxembourg (Last reviewed 03 January 2023) | 42, plus 9% solidarity tax |
| Macau SAR (Last reviewed 16 December 2022) | 12 |
| Madagascar (Last reviewed 01 June 2023) | 20 |
| Malawi (Last reviewed 21 April 2023) | Residents: 35; Non-residents: 15 |
| Malaysia (Last reviewed 09 December 2022) | Residents: 30; Non-residents: 30 |
| Maldives, Republic of (Last reviewed 14 January 2023) | 15 |
| Malta (Last reviewed 08 February 2023) | 35 |
| Mauritania (Last reviewed 11 March 2023) | 40 |
| Mauritius (Last reviewed 23 February 2023) | 15 |
| Mexico (Last reviewed 17 January 2023) | 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 2023) | 12 |
| Mongolia (Last reviewed 31 January 2023) | Residents: 20; Non-residents: 20 |
| Montenegro (Last reviewed 21 April 2023) | 15 |
| Morocco (Last reviewed 04 April 2023) | 38 |
| Mozambique (Last reviewed 08 March 2023) | Residents: 32; Non-residents: 20. |
| Myanmar (Last reviewed 01 March 2023) | 25 |
| Namibia, Republic of (Last reviewed 15 December 2022) | 37 |
| Netherlands (Last reviewed 28 December 2022) | 49.50 |
| New Zealand (Last reviewed 16 January 2023) | 39 |
| Nicaragua (Last reviewed 25 January 2023) | Residents: 30; Non-residents: 20 |
| Nigeria (Last reviewed 24 February 2023) | 24 |
| North Macedonia (Last reviewed 01 March 2023) | 10 |
| Norway (Last reviewed 23 March 2023) | 22 |
| Oman (Last reviewed 19 April 2023) | NA |
| Pakistan (Last reviewed 17 January 2023) | 35 |
| Palestinian territories (Last reviewed 06 December 2022) | 15 |
| Panama (Last reviewed 03 June 2023) | 25 |
| Papua New Guinea (Last reviewed 16 January 2023) | 42 |
| Paraguay (Last reviewed 06 February 2023) | 10 |
| Peru (Last reviewed 16 January 2023) | 30 |
| Philippines (Last reviewed 25 January 2023) | 35 |
| Poland (Last reviewed 12 March 2023) | 32, plus 4% solidarity tax on income exceeding PLN 1 million |
| Portugal (Last reviewed 03 January 2023) | Residents: Up to 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 2023) | 33, plus 5% gradual adjustment tax |
| Qatar (Last reviewed 04 April 2023) | NA |
| Romania (Last reviewed 20 February 2023) | 10 |
| Rwanda (Last reviewed 20 July 2022) | 30 |
| Saint Lucia (Last reviewed 08 February 2023) | 30 |
| Saudi Arabia (Last reviewed 30 December 2022) | NA |
| Senegal (Last reviewed 23 January 2023) | PIT rate is progressive, and the maximum is 43%. |
| Serbia (Last reviewed 21 April 2023) | 20 |
| Singapore (Last reviewed 04 May 2023) | 22 (24% from year of assessment 2024) |
| Slovak Republic (Last reviewed 04 December 2022) | 25 |
| Slovenia (Last reviewed 05 June 2023) | 50 |
| South Africa (Last reviewed 12 December 2022) | 45 |
| Spain (Last reviewed 01 February 2023) | 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 27 March 2023) | 36 |
| Sweden (Last reviewed 23 January 2023) | Residents: 20, plus municipal tax; Non-residents: 25 |
| Switzerland (Last reviewed 19 January 2023) | 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 02 February 2023) | Residents: 40; Non-residents: 20 |
| Tajikistan (Last reviewed 03 April 2023) | Residents: 12 (employment income); Non-residents: 20 (employment income) |
| Tanzania (Last reviewed 06 January 2023) | Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30 |
| Thailand (Last reviewed 23 February 2023) | 35 |
| Timor-Leste (Last reviewed 28 April 2023) | 10 |
| Trinidad and Tobago (Last reviewed 03 December 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 31 December 2022) | 35 |
| Turkey (Last reviewed 21 February 2022) | 40 |
| Turkmenistan (Last reviewed 28 December 2022) | 10 |
| Uganda (Last reviewed 07 February 2023) | 40 |
| Ukraine (Last reviewed 10 January 2023) | 18 |
| United Arab Emirates (Last reviewed 23 March 2023) | NA |
| United Kingdom (Last reviewed 18 December 2022) | 45 (the basic rate starts at 20%, the higher rate is 40%, and the 45% rate is for income over GBP 150,000. From 6 April 2023, this rate will apply to income over GBP 125,140). |
| United States (Last reviewed 20 January 2023) | 37 |
| Uruguay (Last reviewed 28 March 2023) | Residents: 36; Non-residents: 12 |
| Uzbekistan, Republic of (Last reviewed 27 December 2022) | Residents: 12; Non-residents: 12 |
| Venezuela (Last reviewed 07 February 2023) | 34 |
| Vietnam (Last reviewed 03 April 2023) | 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 31 March 2023) | 37.5 |
| Zimbabwe (Last reviewed 19 May 2023) | 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).