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 05 July 2024) 23
Algeria (Last reviewed 31 May 2024) 35
Angola (Last reviewed 25 June 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 13 May 2024) 35
Armenia (Last reviewed 14 December 2023) 20
Australia (Last reviewed 27 June 2024) 45
Austria (Last reviewed 04 July 2024) 55 (until 2025, after that it will be 50%)
Azerbaijan (Last reviewed 21 February 2024) 25
Bahrain (Last reviewed 20 March 2024) NA
Barbados (Last reviewed 28 February 2024) 28.5
Belgium (Last reviewed 12 March 2024) 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate)
Bermuda (Last reviewed 01 April 2024) NA
Bolivia (Last reviewed 17 January 2024) 13
Bosnia and Herzegovina (Last reviewed 08 February 2024) 10
Botswana (Last reviewed 19 April 2024) 25
Brazil (Last reviewed 28 November 2023) 27.5
Bulgaria (Last reviewed 11 June 2024) 10
Cabo Verde (Last reviewed 01 March 2024) 27.5
Cambodia (Last reviewed 19 March 2024) 20
Cameroon, Republic of (Last reviewed 28 February 2024) 38.5
Canada (Last reviewed 21 June 2024) Federal top rate: 33%.
Provincial/territorial top rates range from 11.5% to 21.8%.
Cayman Islands (Last reviewed 04 December 2023) NA
Chad (Last reviewed 28 February 2024) 30
Chile (Last reviewed 08 February 2024) 40
China, People's Republic of (Last reviewed 28 June 2024) 45
Colombia (Last reviewed 28 February 2024) 39
Congo, Democratic Republic of the (Last reviewed 28 February 2024) 40
Congo, Republic of (Last reviewed 23 January 2024) 40
Costa Rica (Last reviewed 27 February 2024) Self-employed: 25;
Employed: 25
Croatia (Last reviewed 28 June 2024) 25% to 35.40%, depending on the individual's place of residence or habitual abode in Croatia.
Cyprus (Last reviewed 21 June 2024) 35
Czech Republic (Last reviewed 01 July 2024) 23
Denmark (Last reviewed 15 March 2024) Up to 52.07% (55.90% including AM tax)
Dominican Republic (Last reviewed 04 December 2023) 25
Ecuador (Last reviewed 04 March 2024) 37
Egypt (Last reviewed 19 March 2024) 27.5
El Salvador (Last reviewed 24 January 2024) 30
Equatorial Guinea (Last reviewed 07 May 2024) 35
Estonia (Last reviewed 15 January 2024) 20
Eswatini (Last reviewed 22 January 2024) 33
Ethiopia (Last reviewed 17 November 2023) 35
Fiji (Last reviewed 04 June 2024) 39% PAYE tax
Finland (Last reviewed 10 January 2024) 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 20 June 2024) 20
Germany (Last reviewed 27 June 2024) 45, plus surcharges
Ghana (Last reviewed 03 June 2024) Residents: 35;
Non-residents: 25
Gibraltar (Last reviewed 05 December 2023) Lower of the Allowances Based system (16% - 41%) and Gross Income Based system (7% - 30%). Maximum effective tax rate of 27%.
Greece (Last reviewed 18 January 2024) Marginal rate is 44%
Greenland (Last reviewed 31 May 2024) 10, plus municipal tax
Guatemala (Last reviewed 04 December 2023) 7
Guernsey, Channel Islands (Last reviewed 28 June 2024) 20
Guyana (Last reviewed 01 February 2024) 40
Honduras (Last reviewed 09 February 2024) 25
Hong Kong SAR (Last reviewed 28 June 2024) 16
Hungary (Last reviewed 24 January 2024) 15
Iceland (Last reviewed 21 February 2024) 31.35, plus municipal tax
India (Last reviewed 15 May 2024) 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 27 June 2024) 35
Iraq (Last reviewed 02 June 2024) 15
Ireland (Last reviewed 05 July 2024) 40
Isle of Man (Last reviewed 28 February 2024) 20
Israel (Last reviewed 10 March 2024) 50
Italy (Last reviewed 12 July 2024) 43
Ivory Coast (Côte d'Ivoire) (Last reviewed 20 June 2023) See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates.
Jamaica (Last reviewed 04 March 2024) 25% on income above JMD 1,500,000 (annual tax-free threshold), 30% on income over JMD 6,000,000 per annum
Japan (Last reviewed 09 July 2024) 45, plus 2.1% surtax.
Jersey, Channel Islands (Last reviewed 15 January 2024) 20
Jordan (Last reviewed 03 June 2024) 30
Kazakhstan (Last reviewed 31 May 2024) 10
Kenya (Last reviewed 11 July 2024) 35
Korea, Republic of (Last reviewed 13 June 2024) 45
Kosovo (Last reviewed 22 January 2024) 10
Kuwait (Last reviewed 24 January 2024) NA
Kyrgyzstan (Last reviewed 12 February 2024) 10
Lao PDR (Last reviewed 23 January 2024) 25
Latvia (Last reviewed 01 July 2024) 31
Lebanon (Last reviewed 04 April 2024) 25 for business profits tax;
25 for employment tax (by way of withholding by the employer)
Libya (Last reviewed 02 June 2024) 13 (i.e. 10% + 3% Jehad Tax)
Liechtenstein (Last reviewed 09 June 2024) 22.4
Lithuania (Last reviewed 19 February 2024) 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income).
Luxembourg (Last reviewed 02 January 2024) 42, plus 9% solidarity tax
Macau SAR (Last reviewed 06 June 2024) 12
Madagascar (Last reviewed 16 February 2024) 20
Malawi (Last reviewed 21 April 2023) Residents: 35;
Non-residents: 15
Malaysia (Last reviewed 26 June 2024) Residents: 30;
Non-residents: 30
Malta (Last reviewed 27 February 2024) 35
Mauritania (Last reviewed 11 March 2024) 40
Mauritius (Last reviewed 04 March 2024) 20
Mexico (Last reviewed 18 January 2024) 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 09 July 2024) 12
Mongolia (Last reviewed 22 December 2023) Residents: 20;
Non-residents: 20
Montenegro (Last reviewed 12 June 2024) 9 - 15
Morocco (Last reviewed 04 April 2023) 38
Mozambique (Last reviewed 28 February 2024) Residents: 32;
Non-residents: 20.
Myanmar (Last reviewed 14 February 2024) 25
Namibia, Republic of (Last reviewed 28 June 2024) 37
Netherlands (Last reviewed 01 July 2024) 49.50
New Caledonia (Last reviewed 16 April 2024) 40
New Zealand (Last reviewed 16 January 2024) 39
Nicaragua (Last reviewed 23 January 2024) Residents: 30;
Non-residents: 20
Nigeria (Last reviewed 09 February 2024) 24
North Macedonia (Last reviewed 28 February 2024) 10
Norway (Last reviewed 01 July 2024) 47.4
Oman (Last reviewed 11 July 2024) NA
Pakistan (Last reviewed 23 January 2024) 35
Palestinian territories (Last reviewed 25 January 2024) 15
Panama (Last reviewed 23 January 2024) 25
Papua New Guinea (Last reviewed 29 February 2024) 42
Paraguay (Last reviewed 31 May 2024) 10
Peru (Last reviewed 03 July 2024) 30
Philippines (Last reviewed 22 February 2024) 35
Poland (Last reviewed 05 March 2024) 32, plus 4% solidarity tax on income exceeding PLN 1 million
Portugal (Last reviewed 19 February 2024) 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 10 November 2023) 33, plus 5% gradual adjustment tax
Qatar (Last reviewed 03 April 2024) NA
Romania (Last reviewed 25 April 2024) 10
Rwanda (Last reviewed 28 February 2024) 30
Saint Lucia (Last reviewed 01 December 2023) 30
Saudi Arabia (Last reviewed 05 March 2024) NA
Senegal (Last reviewed 24 February 2024) PIT rate is progressive, and the maximum is 43%.
Serbia (Last reviewed 12 June 2024) 10 - 20 (Dependent on the income type)
Singapore (Last reviewed 30 May 2024) 24%
Slovak Republic (Last reviewed 28 November 2023) 25
Slovenia (Last reviewed 12 July 2024) 50
South Africa (Last reviewed 18 June 2024) 45
Spain (Last reviewed 01 January 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 24 January 2024) Residents: 20, plus municipal tax;
Non-residents: 25
Switzerland (Last reviewed 28 June 2024) 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 2024) Residents: 40;
Non-residents: 18/20/21 depending on the nature of income
Tajikistan (Last reviewed 12 June 2024) Residents: 12 (employment income);
Non-residents: 20 (employment income)
Tanzania (Last reviewed 02 January 2024) Residents: 30;
Non-residents employment income only: 15;
Non-residents total income: 30
Thailand (Last reviewed 13 February 2024) 35
Timor-Leste (Last reviewed 19 March 2024) 10
Trinidad and Tobago (Last reviewed 01 February 2024) 25% on chargeable income up to TTD 1 million;
any income in excess of TTD 1 million is taxed at 30%.
Tunisia (Last reviewed 26 March 2024) 35
Turkey (Last reviewed 02 May 2024) 40
Turkmenistan (Last reviewed 02 July 2024) 10
Uganda (Last reviewed 25 March 2024) 40
Ukraine (Last reviewed 28 June 2024) 18
United Arab Emirates (Last reviewed 16 February 2024) NA
United Kingdom (Last reviewed 08 July 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 07 February 2024) 37
Uruguay (Last reviewed 12 March 2024) Residents: 36;
Non-residents: 12
Uzbekistan, Republic of (Last reviewed 06 February 2024) Residents: 12;
Non-residents: 12
Venezuela (Last reviewed 29 June 2024) 34
Vietnam (Last reviewed 15 February 2024) 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 17 May 2024) 37
Zimbabwe (Last reviewed 28 February 2024) 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.