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 07 August 2023) 23
Algeria (Last reviewed 31 May 2023) 35
Angola (Last reviewed 05 July 2023) 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 September 2023) 35
Armenia (Last reviewed 11 July 2023) 20
Australia (Last reviewed 29 June 2023) 45
Austria (Last reviewed 13 July 2023) 55 (until 2025, after that it will be 50%)
Azerbaijan (Last reviewed 04 September 2023) 25
Bahrain (Last reviewed 13 September 2023) NA
Barbados (Last reviewed 03 August 2023) 28.5
Belgium (Last reviewed 27 July 2023) 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate)
Bermuda (Last reviewed 29 June 2023) NA
Bolivia (Last reviewed 01 August 2023) 13
Bosnia and Herzegovina (Last reviewed 21 April 2023) 10
Botswana (Last reviewed 25 September 2023) 25
Brazil (Last reviewed 26 December 2022) 27.5
Bulgaria (Last reviewed 25 September 2023) 10
Cabo Verde (Last reviewed 14 July 2023) 27.5
Cambodia (Last reviewed 04 September 2023) 20
Cameroon, Republic of (Last reviewed 01 August 2023) 38.5
Canada (Last reviewed 15 June 2023) Federal top rate: 33%.
Provincial/territorial top rates range from 11.5% to 21.8%.
Cayman Islands (Last reviewed 12 July 2023) NA
Chad (Last reviewed 25 September 2023) 30
Chile (Last reviewed 13 June 2023) 40
China, People's Republic of (Last reviewed 28 June 2023) 45
Colombia (Last reviewed 03 August 2023) 39
Congo, Democratic Republic of the (Last reviewed 31 December 2022) 40
Congo, Republic of (Last reviewed 16 July 2023) 40
Costa Rica (Last reviewed 19 June 2023) Self-employed: 25;
Employed: 25
Croatia (Last reviewed 30 June 2023) 30% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence).
Cyprus (Last reviewed 28 June 2023) 35
Czech Republic (Last reviewed 27 July 2023) 15 and 23
Denmark (Last reviewed 08 August 2023) Up to 56% (i.e. 52% + 8% labour market tax)
Dominican Republic (Last reviewed 25 September 2023) 25
Ecuador (Last reviewed 01 September 2023) 37
Egypt (Last reviewed 14 September 2023) 27.5
El Salvador (Last reviewed 18 July 2023) 30
Equatorial Guinea (Last reviewed 02 August 2023) 35
Estonia (Last reviewed 08 August 2023) 20
Eswatini (Last reviewed 25 September 2023) 33
Ethiopia (Last reviewed 07 December 2022) 35
Fiji (Last reviewed 13 July 2023) 44 (i.e. 20% PAYE tax + 24% SRT)
Finland (Last reviewed 26 September 2023) Residents: Progressive tax rates up to approximately 55%
Non-residents: 35%
France (Last reviewed 01 August 2023) 45, plus surtax and social surcharges
Gabon (Last reviewed 14 July 2023) 35, plus 5% complementary tax on salaries
Georgia (Last reviewed 19 July 2023) 20
Germany (Last reviewed 30 June 2023) 45, plus surcharges
Ghana (Last reviewed 15 August 2023) Residents: 35; and
Non-residents: 25
Gibraltar (Last reviewed 05 September 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 02 August 2023) Marginal rate is 44%
Greenland (Last reviewed 08 June 2023) 10, plus municipal tax
Guatemala (Last reviewed 01 June 2023) 7
Guernsey, Channel Islands (Last reviewed 30 June 2023) 20
Guyana (Last reviewed 01 September 2023) 40
Honduras (Last reviewed 18 July 2023) 25
Hong Kong SAR (Last reviewed 28 June 2023) 15
Hungary (Last reviewed 11 July 2023) 15
Iceland (Last reviewed 30 June 2023) 31.8, plus municipal tax
India (Last reviewed 13 June 2023) 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 23 June 2023) 35
Iraq (Last reviewed 06 June 2023) 15
Ireland (Last reviewed 18 July 2023) 40
Isle of Man (Last reviewed 30 June 2023) 20
Israel (Last reviewed 30 June 2023) 50
Italy (Last reviewed 02 August 2023) 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 11 June 2023) 30
Japan (Last reviewed 31 July 2023) 45, plus 2.1% surtax.
Jersey, Channel Islands (Last reviewed 14 July 2023) 20
Jordan (Last reviewed 07 June 2023) 30
Kazakhstan (Last reviewed 01 July 2023) 10
Kenya (Last reviewed 25 September 2023) 30
Korea, Republic of (Last reviewed 27 June 2023) 45
Kosovo (Last reviewed 03 August 2023) 10
Kuwait (Last reviewed 16 July 2023) NA
Kyrgyzstan (Last reviewed 02 August 2023) 10
Lao PDR (Last reviewed 17 July 2023) 25
Latvia (Last reviewed 03 July 2023) 31
Lebanon (Last reviewed 08 June 2023) 25 for business profits tax;
25 for employment tax (by way of withholding by the employer)
Libya (Last reviewed 16 July 2023) 13 (i.e. 10% + 3% Jehad Tax)
Liechtenstein (Last reviewed 10 July 2023) 22.4
Lithuania (Last reviewed 27 July 2023) 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income).
Luxembourg (Last reviewed 05 July 2023) 42, plus 9% solidarity tax
Macau SAR (Last reviewed 16 July 2023) 12
Madagascar (Last reviewed 01 June 2023) 20
Malawi (Last reviewed 21 April 2023) Residents: 35;
Non-residents: 15
Malaysia (Last reviewed 27 June 2023) Residents: 30;
Non-residents: 30
Maldives, Republic of (Last reviewed 10 September 2023) 15
Malta (Last reviewed 11 August 2023) 35
Mauritania (Last reviewed 01 August 2023) 40
Mauritius (Last reviewed 18 September 2023) 15
Mexico (Last reviewed 01 September 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 14 July 2023) 12
Mongolia (Last reviewed 19 June 2023) Residents: 20;
Non-residents: 20
Montenegro (Last reviewed 21 April 2023) 15
Morocco (Last reviewed 04 April 2023) 38
Mozambique (Last reviewed 02 August 2023) Residents: 32;
Non-residents: 20.
Myanmar (Last reviewed 07 August 2023) 25
Namibia, Republic of (Last reviewed 03 July 2023) 37
Netherlands (Last reviewed 30 June 2023) 49.50
New Zealand (Last reviewed 27 September 2023) 39
Nicaragua (Last reviewed 18 July 2023) Residents: 30;
Non-residents: 20
Nigeria (Last reviewed 01 September 2023) 24
North Macedonia (Last reviewed 03 July 2023) 10
Norway (Last reviewed 17 July 2023) 22
Oman (Last reviewed 11 July 2023) NA
Pakistan (Last reviewed 07 July 2023) 35
Palestinian territories (Last reviewed 18 July 2023) 15
Panama (Last reviewed 14 June 2023) 25
Papua New Guinea (Last reviewed 02 September 2023) 42
Paraguay (Last reviewed 06 February 2023) 10
Peru (Last reviewed 20 July 2023) 30
Philippines (Last reviewed 01 July 2023) 35
Poland (Last reviewed 08 August 2023) 32, plus 4% solidarity tax on income exceeding PLN 1 million
Portugal (Last reviewed 06 July 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 18 July 2023) 30
Saint Lucia (Last reviewed 08 February 2023) 30
Saudi Arabia (Last reviewed 01 July 2023) NA
Senegal (Last reviewed 16 August 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 01 October 2023) 25
Slovenia (Last reviewed 05 June 2023) 50
South Africa (Last reviewed 27 June 2023) 45
Spain (Last reviewed 30 June 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 02 August 2023) 36
Sweden (Last reviewed 13 June 2023) Residents: 20, plus municipal tax;
Non-residents: 25
Switzerland (Last reviewed 20 July 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 30 June 2023) Residents: 40;
Non-residents: 20
Tajikistan (Last reviewed 26 June 2023) Residents: 12 (employment income);
Non-residents: 20 (employment income)
Tanzania (Last reviewed 25 September 2023) Residents: 30;
Non-residents employment income only: 15;
Non-residents total income: 30
Thailand (Last reviewed 12 July 2023) 35
Timor-Leste (Last reviewed 28 April 2023) 10
Trinidad and Tobago (Last reviewed 01 September 2023) 25% on chargeable income up to TTD 1 million;
any income in excess of TTD 1 million is taxed at 30%.
Tunisia (Last reviewed 07 June 2023) 35
Turkey (Last reviewed 26 July 2023) 40
Turkmenistan (Last reviewed 23 June 2023) 10
Uganda (Last reviewed 04 September 2023) 40
Ukraine (Last reviewed 30 June 2023) 18
United Arab Emirates (Last reviewed 04 September 2023) NA
United Kingdom (Last reviewed 29 June 2023) 45 (the basic rate starts at 20%, the higher rate is 40%, and the 45% rate is for income over GBP 125,140).
United States (Last reviewed 08 August 2023) 37
Uruguay (Last reviewed 06 July 2023) Residents: 36;
Non-residents: 12
Uzbekistan, Republic of (Last reviewed 06 July 2023) Residents: 12;
Non-residents: 12
Venezuela (Last reviewed 29 September 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 29 June 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).

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.