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 24 December 2020) 23
Algeria (Last reviewed 01 February 2021) 35
Angola (Last reviewed 05 January 2021) 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 28 January 2021) 35
Armenia (Last reviewed 24 January 2021) 22
Australia (Last reviewed 21 December 2020) 45
Austria (Last reviewed 12 January 2021) 55
Azerbaijan (Last reviewed 10 February 2021) 25
Bahrain (Last reviewed 18 January 2021) NA
Barbados (Last reviewed 29 January 2021) 28.5
Belarus (Last reviewed 06 February 2021) 13
Belgium (Last reviewed 03 February 2021) 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate)
Bermuda (Last reviewed 07 February 2021) NA
Bolivia (Last reviewed 28 January 2021) 13
Bosnia and Herzegovina (Last reviewed 25 February 2021) 10
Botswana (Last reviewed 12 February 2021) 25
Brazil (Last reviewed 22 February 2021) 27.5
Bulgaria (Last reviewed 04 January 2021) 10
Cabo Verde (Last reviewed 10 January 2021) 27.5
Cambodia (Last reviewed 28 January 2021) NA
Cameroon, Republic of (Last reviewed 11 February 2021) 38.5
Canada (Last reviewed 10 December 2020) Federal top rate: 33%.
Provincial/territorial top rates range from 11.5% to 21%.
Cayman Islands (Last reviewed 03 December 2020) NA
Chad (Last reviewed 11 February 2021) 30
Chile (Last reviewed 15 December 2020) 40
China, People's Republic of (Last reviewed 05 January 2021) 45
Colombia (Last reviewed 15 February 2021) 39
Congo, Democratic Republic of the (Last reviewed 11 March 2021) 40
Congo, Republic of (Last reviewed 13 January 2021) 40
Costa Rica (Last reviewed 23 February 2021) Self-employed: 25;
Employed: 25
Croatia (Last reviewed 02 February 2021) 36% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence).
Cyprus (Last reviewed 21 December 2020) 35
Czech Republic (Last reviewed 25 January 2021) 15% and 23% on income exceeding approximately CZK 1.7 million
Denmark (Last reviewed 15 February 2021) Up to 56% (i.e. 52% + 8% labour market tax)
Dominican Republic (Last reviewed 04 February 2021) 25
Ecuador (Last reviewed 25 January 2021) 35
Egypt (Last reviewed 28 February 2021) 25
El Salvador (Last reviewed 14 January 2021) Progressive tax rate depending on income
Equatorial Guinea (Last reviewed 20 February 2021) 35
Estonia (Last reviewed 26 January 2021) 20
Eswatini (Last reviewed 25 February 2021) 33
Fiji (Last reviewed 23 December 2020) 49 (i.e. 20% + 19% SRT + 10% ECAL)

Effective from 1 August 2020, 44 (i.e. 20% + 19% SRT + 5% ECAL). However, the marginal PIT rate for the 2020 tax year is effectively 39.08% due to change in the ECAL rate mid-year.
Finland (Last reviewed 19 January 2021) Residents: Progressive tax rates up to 55%
Non-residents: 35%
France (Last reviewed 07 May 2021) 45, plus surtax and social surcharges
Gabon (Last reviewed 31 December 2020) 35, plus 5% complementary tax on salaries
Georgia (Last reviewed 01 February 2021) 20
Germany (Last reviewed 13 February 2021) 45, plus surcharges
Ghana (Last reviewed 05 February 2021) Residents: 30;
Non-residents: 25
Gibraltar (Last reviewed 22 December 2020) Lower of the Allowances Based system (14% - 39%) and Gross Income Based system (5% - 28%). Maximum effective tax rate of 25%.
Greece (Last reviewed 21 December 2020) Marginal rate is 44%, plus solidarity contribution
Greenland (Last reviewed 09 December 2020) 10, plus municipal tax
Guatemala (Last reviewed 04 December 2020) 7
Guernsey, Channel Islands (Last reviewed 11 March 2021) 20
Guyana (Last reviewed 22 February 2021) 40
Honduras (Last reviewed 04 February 2021) 25
Hong Kong SAR (Last reviewed 31 December 2020) Progressive rates: ranging from 2% to 17%;
Standard rate: 15%
Hungary (Last reviewed 01 January 2021) 15
Iceland (Last reviewed 16 February 2021) 31.8, plus municipal tax
India (Last reviewed 21 December 2020) 42.744 (i.e. 30% + 37% surcharge + 4% health and education cess)
Indonesia (Last reviewed 29 December 2020) 30
Iraq (Last reviewed 03 December 2020) 15
Ireland (Last reviewed 11 March 2021) 40
Isle of Man (Last reviewed 09 February 2021) 20
Israel (Last reviewed 06 February 2021) 50
Italy (Last reviewed 08 February 2021) 43
Ivory Coast (Côte d'Ivoire) (Last reviewed 09 February 2021) See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates.
Jamaica (Last reviewed 20 March 2021) Standard Rate: 25%
Higher Rate: 30%
Japan (Last reviewed 29 January 2021) 45, plus 2.1% surtax.
Jersey, Channel Islands (Last reviewed 01 March 2021) 20
Jordan (Last reviewed 28 December 2020) 30
Kazakhstan (Last reviewed 26 January 2021) 10
Kenya (Last reviewed 09 February 2021) 30
Korea, Republic of (Last reviewed 08 December 2020) 45
Kosovo (Last reviewed 28 January 2021) 10
Kuwait (Last reviewed 28 December 2020) NA
Kyrgyzstan (Last reviewed 24 December 2020) 10
Lao PDR (Last reviewed 15 January 2021) 25 (previously 24)
Latvia (Last reviewed 07 January 2021) 31
Lebanon (Last reviewed 01 February 2021) 25 for business profits tax;
25 for employment tax (by way of withholding by the employer)
Libya (Last reviewed 03 December 2020) 13 (i.e. 10% + 3% Jehad Tax)
Liechtenstein (Last reviewed 15 January 2021) 22.4
Lithuania (Last reviewed 24 January 2021) 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income).
Luxembourg (Last reviewed 05 February 2021) 42, plus 9% solidarity tax
Macau SAR (Last reviewed 04 January 2021) 12
Madagascar (Last reviewed 10 February 2021) 20
Malawi (Last reviewed 10 February 2021) Residents: 35;
Non-residents: 15
Malaysia (Last reviewed 16 December 2020) Residents: 30;
Non-residents: 30
Maldives, Republic of (Last reviewed 26 January 2021) 15
Malta (Last reviewed 15 February 2021) 35
Mauritania (Last reviewed 25 January 2021) 40
Mauritius (Last reviewed 10 February 2021) 15
Mexico (Last reviewed 04 February 2021) 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 19 January 2021) 12
Mongolia (Last reviewed 26 January 2021) Residents: 10;
Non-residents: 20
Montenegro (Last reviewed 25 February 2021) 11
Morocco (Last reviewed 30 March 2021) 38
Mozambique (Last reviewed 08 February 2021) Residents: 32;
Non-residents: 20.
Myanmar (Last reviewed 08 February 2021) 25
Namibia, Republic of (Last reviewed 14 January 2021) 37
Netherlands (Last reviewed 25 December 2020) 49.50
New Zealand (Last reviewed 14 December 2020) 33% rising to 39% from 1 April 2021.
Nicaragua (Last reviewed 14 January 2021) Residents: 30;
Non-residents: 20
Nigeria (Last reviewed 28 January 2021) 24
North Macedonia (Last reviewed 20 January 2021) 10
Norway (Last reviewed 06 February 2021) 22
Oman (Last reviewed 08 December 2020) NA
Pakistan (Last reviewed 01 January 2021) Salaried individuals: 35;
Individuals other than salaried: 35
Palestinian territories (Last reviewed 22 December 2020) 15
Panama (Last reviewed 13 January 2021) 25
Papua New Guinea (Last reviewed 04 January 2021) 42
Paraguay (Last reviewed 31 August 2020) 10
Peru (Last reviewed 26 January 2021) 30
Philippines (Last reviewed 29 December 2020) 35
Poland (Last reviewed 09 February 2021) 17, 32, plus 4% solidarity tax on income exceeding PLN 1 million
Portugal (Last reviewed 20 January 2021) 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 02 March 2021) 33, plus 5% gradual adjustment tax
Qatar (Last reviewed 25 February 2021) NA
Romania (Last reviewed 05 March 2021) 10
Russian Federation (Last reviewed 12 February 2021) Residents: 13/15;
Non-residents: 30
Rwanda (Last reviewed 02 March 2021) 30
Saint Lucia (Last reviewed 29 January 2021) 30
Saudi Arabia (Last reviewed 31 December 2020) NA
Senegal (Last reviewed 15 January 2021) 40
Serbia (Last reviewed 25 February 2021) 20
Singapore (Last reviewed 04 February 2021) 22
Slovak Republic (Last reviewed 11 March 2021) 25
Slovenia (Last reviewed 26 January 2021) 50
South Africa (Last reviewed 10 December 2020) 45
Spain (Last reviewed 04 February 2021) 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 18 January 2021) 18
Sweden (Last reviewed 20 January 2021) Residents: 20, plus municipal tax;
Non-residents: 25
Switzerland (Last reviewed 06 January 2021) 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 January 2021) Residents: 40;
Non-residents:18
Tajikistan (Last reviewed 19 January 2021) Residents: 13;
Non-residents: 25
Tanzania (Last reviewed 18 January 2021) Residents: 30;
Non-residents employment income only: 15;
Non-residents total income: 30
Thailand (Last reviewed 17 January 2021) 35
Timor-Leste (Last reviewed 08 February 2021) 10
Trinidad and Tobago (Last reviewed 22 February 2021) 25% on chargeable income up to TTD 1 million;
any income in excess of TTD 1 million is taxed at 30%.
Tunisia (Last reviewed 11 March 2021) 35
Turkey (Last reviewed 16 October 2020) 40
Turkmenistan (Last reviewed 18 January 2021) 10
Uganda (Last reviewed 28 January 2021) 40
Ukraine (Last reviewed 30 December 2020) 18
United Arab Emirates (Last reviewed 09 February 2021) NA
United Kingdom (Last reviewed 12 January 2021) 45
United States (Last reviewed 06 February 2021) 37
Uruguay (Last reviewed 05 January 2021) Residents: 36;
Non-residents: 12
Uzbekistan, Republic of (Last reviewed 22 January 2021) Residents: 12;
Non-residents: 20
Venezuela (Last reviewed 09 February 2021) 34
Vietnam (Last reviewed 25 January 2021) 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 11 February 2021) 37.5
Zimbabwe (Last reviewed 01 March 2021) 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.