Quick Charts

Net wealth/worth tax rates

Headline rates for WWTS territories


The headline net wealth/worth tax rate is generally the highest statutory net wealth/worth tax rate.

This table provides an overview only. See the territory summaries for more detailed information.
Territory Headline net wealth/worth tax rate (%)
Albania (Last reviewed 05 July 2024) NA
Algeria (Last reviewed 31 May 2024) 1
Angola (Last reviewed 18 December 2024) NA
Argentina (Last reviewed 13 May 2024) 0.50% to 1.5%. (fiscal year 2023).
0.50% to 1.25%. (fiscal year 2024).
0.50% to 1%. (fiscal year 2025).
0.50% to 0.75%. (fiscal year 2026).
0.25% (fiscal year 2027).
Armenia (Last reviewed 17 July 2024) NA
Australia (Last reviewed 16 December 2024) NA
Austria (Last reviewed 04 July 2024) NA
Azerbaijan (Last reviewed 17 September 2024) NP
Bahrain (Last reviewed 20 March 2024) NA
Barbados (Last reviewed 28 August 2024) NA
Belgium (Last reviewed 28 August 2024) Annual tax on securities accounts (version 2.0) levied at a rate of 0.15% on the average value of the account in excess of EUR 1 million.
Bermuda (Last reviewed 01 April 2024) NA
Bolivia (Last reviewed 17 September 2024) 2.4
Bosnia and Herzegovina (Last reviewed 23 August 2024) NP
Botswana (Last reviewed 19 April 2024) NA
Brazil (Last reviewed 29 October 2024) NA
Bulgaria (Last reviewed 11 June 2024) NA
Cabo Verde (Last reviewed 13 August 2024) NP
Cambodia (Last reviewed 19 September 2024) NA
Cameroon, Republic of (Last reviewed 12 August 2024) NA
Canada (Last reviewed 21 June 2024) NA
Cayman Islands (Last reviewed 29 November 2024) NA
Chad (Last reviewed 12 August 2024) NA
Chile (Last reviewed 17 July 2024) NA
China, People's Republic of (Last reviewed 28 June 2024) NA
Colombia (Last reviewed 22 July 2024) 1.5% until 2026;
1% 2027 onwards
Congo, Democratic Republic of the (Last reviewed 15 October 2024) NA
Congo, Republic of (Last reviewed 27 July 2024) NP
Costa Rica (Last reviewed 04 September 2024) Costa Rica does not have a net wealth/worth tax.
Croatia (Last reviewed 28 June 2024) NA
Cyprus (Last reviewed 17 December 2024) NA
Czech Republic (Last reviewed 01 July 2024) NA
Denmark (Last reviewed 17 September 2024) NA
Dominican Republic (Last reviewed 29 November 2024) NA
Ecuador (Last reviewed 06 September 2024) 0.15
Egypt (Last reviewed 31 July 2024) NA
El Salvador (Last reviewed 20 September 2024) NA
Equatorial Guinea (Last reviewed 07 May 2024) NA
Estonia (Last reviewed 19 July 2024) NA
Eswatini (Last reviewed 15 August 2024) NA
Ethiopia (Last reviewed 14 August 2024) NA
Finland (Last reviewed 17 July 2024) NA
France (Last reviewed 18 March 2024) 1.5
Gabon (Last reviewed 04 March 2024) NP
Georgia (Last reviewed 20 June 2024) NA
Germany (Last reviewed 27 June 2024) NA
Ghana (Last reviewed 03 December 2024) NA
Gibraltar (Last reviewed 25 September 2024) NA
Greece (Last reviewed 05 September 2024) NA
Greenland (Last reviewed 02 December 2024) NA
Guatemala (Last reviewed 12 December 2024) NP
Guernsey, Channel Islands (Last reviewed 18 December 2024) NA
Guyana (Last reviewed 14 October 2024) NA
Honduras (Last reviewed 18 July 2024) NP
Hong Kong SAR (Last reviewed 28 June 2024) NA
Hungary (Last reviewed 15 July 2024) N/A
Iceland (Last reviewed 05 September 2024) NA
India (Last reviewed 17 December 2024) NA
Indonesia (Last reviewed 23 December 2024) NA
Iraq (Last reviewed 18 July 2024) NA
Ireland (Last reviewed 17 July 2024) NA
Isle of Man (Last reviewed 30 July 2024) NA
Israel (Last reviewed 17 September 2024) NA
Italy (Last reviewed 12 July 2024) Wealth tax on real estate properties owned outside of Italy (IVIE): 0.76%;
Wealth tax on investments owned outside of Italy (IVAFE): 0.2%.
Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024) NP
Jamaica (Last reviewed 02 August 2024) NA
Japan (Last reviewed 09 July 2024) NA
Jersey, Channel Islands (Last reviewed 22 July 2024) NA
Jordan (Last reviewed 03 June 2024) NA
Kazakhstan (Last reviewed 02 December 2024) NA
Kenya (Last reviewed 11 July 2024) NP
Korea, Republic of (Last reviewed 13 June 2024) NA
Kosovo (Last reviewed 22 January 2024) NA
Kuwait (Last reviewed 14 August 2024) NA
Kyrgyzstan (Last reviewed 25 July 2024) NA
Lao PDR (Last reviewed 20 August 2024) NA
Latvia (Last reviewed 01 July 2024) NA
Lebanon (Last reviewed 19 July 2024) NA
Libya (Last reviewed 01 December 2024) NA
Liechtenstein (Last reviewed 09 June 2024) The wealth tax is included in the income tax by including a deemed interest on the net wealth which is added to the taxable basis.
Lithuania (Last reviewed 08 August 2024) NA
Luxembourg (Last reviewed 22 August 2024) 0.5% up to EUR 500 million and 0.05% for any amount in excess of EUR 500 million.
Macau SAR (Last reviewed 18 December 2024) NA
Madagascar (Last reviewed 17 September 2024) NA
Malawi (Last reviewed 17 September 2024) NA
Malaysia (Last reviewed 13 December 2024) NA
Malta (Last reviewed 24 September 2024) NA
Mauritania (Last reviewed 18 July 2024) NA
Mauritius (Last reviewed 16 December 2024) NA
Mexico (Last reviewed 26 July 2024) NA
Moldova (Last reviewed 09 July 2024) 0.8
Mongolia (Last reviewed 24 July 2024) NA
Montenegro (Last reviewed 12 June 2024) NA
Morocco (Last reviewed 26 July 2024) NP
Mozambique (Last reviewed 13 August 2024) NA
Myanmar (Last reviewed 19 July 2024) NA
Namibia, Republic of (Last reviewed 17 December 2024) NA
Netherlands (Last reviewed 28 November 2024) The Netherlands have no tax on wealth, but they do have a tax on a fixed return on wealth.
New Caledonia (Last reviewed 16 April 2024) NA
New Zealand (Last reviewed 20 December 2024) NA
Nicaragua (Last reviewed 19 December 2024) NA
Nigeria (Last reviewed 16 September 2024) NA
North Macedonia (Last reviewed 19 July 2024) NP
Norway (Last reviewed 01 July 2024) 1.0 (1.1 on wealth exceeding NOK 20m)
Oman (Last reviewed 11 July 2024) NA
Pakistan (Last reviewed 18 December 2024) 1
Palestinian territories (Last reviewed 23 July 2024) NA
Panama (Last reviewed 26 July 2024) NA
Papua New Guinea (Last reviewed 13 August 2024) NA
Paraguay (Last reviewed 31 May 2024) NA
Peru (Last reviewed 24 July 2024) NP
Philippines (Last reviewed 01 August 2024) NA
Poland (Last reviewed 22 July 2024) NA
Portugal (Last reviewed 21 July 2024) NA
Puerto Rico (Last reviewed 10 November 2023) NA
Qatar (Last reviewed 03 April 2024) NA
Romania (Last reviewed 25 April 2024) NA
Rwanda (Last reviewed 20 July 2024) NA
Saint Lucia (Last reviewed 28 August 2024) NA
Saudi Arabia (Last reviewed 21 July 2024) NA
Senegal (Last reviewed 19 July 2024) NA
Serbia (Last reviewed 12 June 2024) NA
Singapore (Last reviewed 30 May 2024) NA
Slovak Republic (Last reviewed 16 October 2024) NA
Slovenia (Last reviewed 12 July 2024) NA
South Africa (Last reviewed 11 December 2024) NA
Spain (Last reviewed 30 June 2024) 3.5% according to the state tax scale, which is applicable if the autonomous community has not approved its own tax scale.
Sweden (Last reviewed 06 September 2024) NA
Switzerland (Last reviewed 28 June 2024) Federal: Exempt.
Cantonal and communal personal net wealth tax rates vary per canton, resulting in an overall personal net wealth tax rate between 0.02% and 1.03%.
Taiwan (Last reviewed 19 August 2024) NA
Tajikistan (Last reviewed 12 June 2024) NA
Tanzania (Last reviewed 26 September 2024) NA
Thailand (Last reviewed 16 October 2024) NA
Timor-Leste (Last reviewed 23 July 2024) NA
Trinidad and Tobago (Last reviewed 17 September 2024) NA
Tunisia (Last reviewed 13 December 2024) 0.5
Turkey (Last reviewed 02 May 2024) NA
Turkmenistan (Last reviewed 02 July 2024) NA
Uganda (Last reviewed 20 September 2024) NA
Ukraine (Last reviewed 28 June 2024) NA
United Arab Emirates (Last reviewed 24 July 2024) NA
United Kingdom (Last reviewed 08 July 2024) NA
United States (Last reviewed 13 August 2024) NA
Uruguay (Last reviewed 02 September 2024) Individuals are subject to NWT at a progressive scale of rates.
For non-residents that are not subject to IRNR: 0.7% to 1.5%.
For residents and non-residents subject to IRNR: 0.1% to 0.2%.
Uzbekistan, Republic of (Last reviewed 08 August 2024) NA
Venezuela (Last reviewed 29 June 2024) 0.25
Vietnam (Last reviewed 22 August 2024) NA
Zambia (Last reviewed 17 May 2024) NA
Zimbabwe (Last reviewed 20 November 2024) NP

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.