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.
  • 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).

Territory Headline PIT rate (%)
Albania (Last reviewed 22 June 2020) 23
Algeria (Last reviewed 01 June 2020) 35
Angola (Last reviewed 07 July 2020) 17 (see Angola's individual tax summary for rates for self-employed workers and individuals carrying out an industrial or commercial activity)
Argentina (Last reviewed 18 June 2020) 35
Armenia (Last reviewed 13 July 2020) 36
Australia (Last reviewed 03 July 2020) 45
Austria (Last reviewed 30 June 2020) 55
Azerbaijan (Last reviewed 01 July 2020) 25
Bahrain (Last reviewed 08 January 2020) NA
Barbados (Last reviewed 16 December 2019) 33.5
Belarus (Last reviewed 15 June 2020) 13
Belgium (Last reviewed 07 July 2020) 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate)
Bermuda (Last reviewed 06 August 2020) NA
Bolivia (Last reviewed 02 July 2020) 13
Bosnia and Herzegovina (Last reviewed 13 February 2020) 10
Botswana (Last reviewed 31 July 2020) 25
Brazil (Last reviewed 07 January 2020) 27.5
Bulgaria (Last reviewed 30 July 2020) 10
Cabo Verde (Last reviewed 08 July 2020) 27.5
Cambodia (Last reviewed 30 July 2020) 20
Cameroon, Republic of (Last reviewed 31 July 2020) 38.5
Canada (Last reviewed 17 June 2020) Federal top rate: 33%.
Provincial/territorial top rates range from 11.5% to 21%.
Cayman Islands (Last reviewed 07 July 2020) NA
Chad (Last reviewed 04 February 2020) 30
Chile (Last reviewed 02 June 2020) 40
China, People's Republic of (Last reviewed 30 June 2020) 45
Colombia (Last reviewed 07 July 2020) 39
Congo, Democratic Republic of the (Last reviewed 29 January 2020) 40
Congo, Republic of (Last reviewed 29 July 2020) 40
Costa Rica (Last reviewed 20 December 2019) Self-employed: 25; Employed: 25
Croatia (Last reviewed 30 July 2020) 36% 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 2020) 35
Czech Republic (Last reviewed 20 July 2020) 15
Denmark (Last reviewed 03 August 2020) Up to 56% (i.e. 52% + 8% labour market tax)
Dominican Republic (Last reviewed 07 July 2020) 25
Ecuador (Last reviewed 15 July 2020) 35
Egypt (Last reviewed 16 January 2020) 25 on salaries and the like
22.5 on all other types of income
El Salvador (Last reviewed 07 July 2020) 25 or 30
Equatorial Guinea (Last reviewed 26 February 2020) 35
Estonia (Last reviewed 03 January 2020) 20
Fiji (Last reviewed 14 July 2020) 49 (i.e. 20% + 19% SRT + 10% ECAL)
Finland (Last reviewed 30 June 2020) Residents: Progressive tax rates up to 55%
Non-residents: 35%
France (Last reviewed 16 September 2019) 45, plus surtax and social surcharges
Gabon (Last reviewed 04 February 2020) 35, plus 5% complementary tax on salaries
Georgia (Last reviewed 23 June 2020) 20
Germany (Last reviewed 09 July 2020) 45, plus surcharges
Ghana (Last reviewed 09 July 2020) Residents: 30;
Non-residents: 25
Gibraltar (Last reviewed 30 July 2020) Lower of the Allowances Based system (39%) and Gross Income Based system (28%)
Greece (Last reviewed 30 June 2020) Marginal rate is 44%, plus solidarity contribution
Greenland (Last reviewed 02 June 2020) 10, plus municipal tax
Guatemala (Last reviewed 08 July 2020) 7
Guernsey, Channel Islands (Last reviewed 06 January 2020) 20
Guyana (Last reviewed 07 July 2020) 40
Honduras (Last reviewed 10 January 2020) 25
Hong Kong SAR (Last reviewed 30 June 2020) Progressive rates: ranging from 2% to 17%;
Standard rate: 15%
Hungary (Last reviewed 20 April 2020) 15
Iceland (Last reviewed 09 July 2020) 31.8, plus municipal tax
India (Last reviewed 14 May 2020) 42.744 (i.e. 30% + 37% surcharge + 4% health and education cess)
Indonesia (Last reviewed 29 June 2020) 30
Iraq (Last reviewed 02 June 2020) 15
Ireland (Last reviewed 04 February 2020) 40
Isle of Man (Last reviewed 08 June 2020) 20
Israel (Last reviewed 28 June 2020) 50
Italy (Last reviewed 14 February 2020) 43
Ivory Coast (Côte d'Ivoire) (Last reviewed 13 February 2020) See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates.
Jamaica (Last reviewed 01 January 2020) 30
Japan (Last reviewed 27 December 2019) 45, plus 2.1% surtax.
Jersey, Channel Islands (Last reviewed 07 July 2020) 20
Jordan (Last reviewed 21 July 2020) 30
Kazakhstan (Last reviewed 02 July 2020) 10
Kenya (Last reviewed 03 August 2020) 25
Korea, Republic of (Last reviewed 30 June 2020) 42
Kosovo (Last reviewed 14 February 2020) 10
Kuwait (Last reviewed 07 July 2020) NA
Kyrgyzstan (Last reviewed 30 June 2020) 10
Lao PDR (Last reviewed 08 July 2020) 25 (previously 24)
Latvia (Last reviewed 07 July 2020) 31.4
Lebanon (Last reviewed 23 July 2020) 25 for business profits tax;
25 for employment tax (by way of withholding by the employer)
Libya (Last reviewed 09 July 2020) 13 (i.e. 10% + 3% Jehad Tax)
Liechtenstein (Last reviewed 18 June 2020) 22.4
Lithuania (Last reviewed 27 July 2020) 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income).
Luxembourg (Last reviewed 02 July 2020) 42, plus 9% solidarity tax
Macau SAR (Last reviewed 28 July 2020) 12
Madagascar (Last reviewed 03 August 2020) 20
Malawi (Last reviewed 15 July 2020) Residents: 30 (business income) and 35 (employment income);
Non-residents: 15
Malaysia (Last reviewed 01 July 2020) Residents: 30;
Non-residents: 30
Malta (Last reviewed 15 July 2020) 35
Mauritius (Last reviewed 05 August 2020) 15
Mexico (Last reviewed 08 July 2020) 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 02 July 2020) 12
Mongolia (Last reviewed 04 August 2020) Residents: 10;
Non-residents: 20
Montenegro (Last reviewed 29 July 2020) 11
Morocco (Last reviewed 06 September 2019) 38
Mozambique (Last reviewed 30 July 2020) Residents: 32;
Non-residents: 20.
Myanmar (Last reviewed 04 August 2020) 25
Namibia, Republic of (Last reviewed 08 June 2020) 37
Netherlands (Last reviewed 06 July 2020) 49.50
New Zealand (Last reviewed 16 December 2019) 33
Nicaragua (Last reviewed 07 July 2020) Residents: 30;
Non-residents: 20
Nigeria (Last reviewed 17 July 2020) 24
North Macedonia (Last reviewed 30 July 2020) Depending on the type of income, either progressive tax rate at 10%/18% or flat tax rate of 15%. See the Taxes on personal income section.
Norway (Last reviewed 13 July 2020) 22
Oman (Last reviewed 26 April 2020) NA
Pakistan (Last reviewed 25 July 2020) Salaried individuals: 35;
Individuals other than salaried: 35
Palestinian territories (Last reviewed 21 June 2020) 15
Panama (Last reviewed 29 June 2020) 25
Papua New Guinea (Last reviewed 23 June 2020) 42
Paraguay (Last reviewed 11 February 2020) 10
Peru (Last reviewed 17 July 2020) 30
Philippines (Last reviewed 30 June 2020) 35
Poland (Last reviewed 10 July 2020) 32, plus 4% solidarity tax on income exceeding PLN 1 million
Portugal (Last reviewed 30 July 2020) 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 30 June 2020) 33, plus 5% gradual adjustment tax
Qatar (Last reviewed 10 December 2019) NA
Romania (Last reviewed 21 July 2020) 10
Russian Federation (Last reviewed 31 December 2019) Residents: 13;
Non-residents: 30
Rwanda (Last reviewed 30 July 2020) 30
Saint Lucia (Last reviewed 03 January 2020) 30
Saudi Arabia (Last reviewed 27 June 2020) NA
Senegal (Last reviewed 10 July 2020) 40
Serbia (Last reviewed 29 July 2020) 20
Singapore (Last reviewed 06 February 2020) 22
Slovak Republic (Last reviewed 04 February 2020) 25
Slovenia (Last reviewed 04 August 2020) 50
South Africa (Last reviewed 30 June 2020) 45
Spain (Last reviewed 16 July 2020) Residents: 45 (*);
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 48%).
(**) 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 17 February 2020) 18
Swaziland (Last reviewed 21 April 2020) 33
Sweden (Last reviewed 06 July 2020) Residents: 25, plus municipal tax;
Non-residents: 25
Switzerland (Last reviewed 09 July 2020) 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 15 July 2020) Residents: 40;
Non-residents:18
Tajikistan (Last reviewed 13 July 2020) Residents: 13
Non-residents: 25
Tanzania (Last reviewed 22 November 2019) Residents: 30;
Non-residents employment income only: 15;
Non-residents total income: 30
Thailand (Last reviewed 20 July 2020) 35
Timor-Leste (Last reviewed 12 February 2020) 10
Trinidad and Tobago (Last reviewed 09 July 2020) 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 July 2020) 35
Turkey (Last reviewed 22 January 2020) 40
Turkmenistan (Last reviewed 22 January 2020) 10
Uganda (Last reviewed 13 December 2019) 40
Ukraine (Last reviewed 30 June 2020) 18
United Arab Emirates (Last reviewed 31 July 2020) NA
United Kingdom (Last reviewed 10 July 2020) 45
United States (Last reviewed 31 July 2020) 37
Uruguay (Last reviewed 01 July 2020) Residents: 36;
Non-residents: 12
Uzbekistan, Republic of (Last reviewed 28 April 2020) Residents: 12;
Non-residents: 20
Venezuela (Last reviewed 20 February 2020) 34
Vietnam (Last reviewed 31 January 2020) 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 14 February 2020) 37.5
Zimbabwe (Last reviewed 22 November 2019) 46.35

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.