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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 17 July 2024) | 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 17 September 2024) | 25 |
| Bahrain (Last reviewed 20 March 2024) | NA |
| Barbados (Last reviewed 28 August 2024) | 28.5 |
| Belgium (Last reviewed 28 August 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 September 2024) | 13 |
| Bosnia and Herzegovina (Last reviewed 23 August 2024) | 10 |
| Botswana (Last reviewed 19 April 2024) | 25 |
| Brazil (Last reviewed 29 October 2024) | 27.5 |
| Bulgaria (Last reviewed 11 June 2024) | 10 |
| Cabo Verde (Last reviewed 13 August 2024) | 27.5 |
| Cambodia (Last reviewed 19 September 2024) | 20 |
| Cameroon, Republic of (Last reviewed 12 August 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 17 July 2024) | NA |
| Chad (Last reviewed 12 August 2024) | 30 |
| Chile (Last reviewed 17 July 2024) | 40 |
| China, People's Republic of (Last reviewed 28 June 2024) | 45 |
| Colombia (Last reviewed 22 July 2024) | 39 |
| Congo, Democratic Republic of the (Last reviewed 15 October 2024) | 40 |
| Congo, Republic of (Last reviewed 27 July 2024) | 40 |
| Costa Rica (Last reviewed 04 September 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 17 September 2024) | Up to 52.07% (55.90% including AM tax) |
| Dominican Republic (Last reviewed 17 July 2024) | 25 |
| Ecuador (Last reviewed 06 September 2024) | 37 |
| Egypt (Last reviewed 31 July 2024) | 27.5 |
| El Salvador (Last reviewed 20 September 2024) | 30 |
| Equatorial Guinea (Last reviewed 07 May 2024) | 35 |
| Estonia (Last reviewed 19 July 2024) | 20 |
| Eswatini (Last reviewed 15 August 2024) | 33 |
| Ethiopia (Last reviewed 14 August 2024) | 35 |
| Fiji (Last reviewed 04 June 2024) | 39% PAYE tax |
| Finland (Last reviewed 17 July 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 25 September 2024) | Lower of the Allowances Based system (14% - 39%) and Gross Income Based system (6% - 28%). Maximum effective tax rate of 25%. |
| Greece (Last reviewed 05 September 2024) | Marginal rate is 44% |
| Greenland (Last reviewed 31 May 2024) | 10, plus municipal tax |
| Guatemala (Last reviewed 17 July 2024) | 7 |
| Guernsey, Channel Islands (Last reviewed 28 June 2024) | 20 |
| Guyana (Last reviewed 14 October 2024) | 40 |
| Honduras (Last reviewed 18 July 2024) | 25 |
| Hong Kong SAR (Last reviewed 28 June 2024) | 16 |
| Hungary (Last reviewed 15 July 2024) | 15 |
| Iceland (Last reviewed 05 September 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 18 July 2024) | 15 |
| Ireland (Last reviewed 17 July 2024) | 40 |
| Isle of Man (Last reviewed 30 July 2024) | 22 |
| Israel (Last reviewed 17 September 2024) | 50 |
| Italy (Last reviewed 12 July 2024) | 43 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 November 2024) | See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates. |
| Jamaica (Last reviewed 02 August 2024) | 30 |
| Japan (Last reviewed 09 July 2024) | 45, plus 2.1% surtax. |
| Jersey, Channel Islands (Last reviewed 22 July 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 14 August 2024) | NA |
| Kyrgyzstan (Last reviewed 25 July 2024) | 10 |
| Lao PDR (Last reviewed 20 August 2024) | 25 |
| Latvia (Last reviewed 01 July 2024) | 31 |
| Lebanon (Last reviewed 19 July 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 08 August 2024) | 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income). |
| Luxembourg (Last reviewed 22 August 2024) | 42, plus 9% solidarity tax |
| Macau SAR (Last reviewed 06 June 2024) | 12 |
| Madagascar (Last reviewed 17 September 2024) | 20 |
| Malawi (Last reviewed 17 September 2024) | Residents: 35; Non-residents: 15 |
| Malaysia (Last reviewed 26 June 2024) | Residents: 30; Non-residents: 30 |
| Malta (Last reviewed 24 September 2024) | 35 |
| Mauritania (Last reviewed 18 July 2024) | 40 |
| Mauritius (Last reviewed 14 October 2024) | 20 |
| Mexico (Last reviewed 26 July 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 24 July 2024) | Residents: 20; Non-residents: 20 |
| Montenegro (Last reviewed 12 June 2024) | 15 |
| Morocco (Last reviewed 26 July 2024) | 38 |
| Mozambique (Last reviewed 13 August 2024) | Residents: 32; Non-residents: 20. |
| Myanmar (Last reviewed 19 July 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 23 July 2024) | 39 |
| Nicaragua (Last reviewed 18 July 2024) | Residents: 30; Non-residents: 20 |
| Nigeria (Last reviewed 16 September 2024) | 24 |
| North Macedonia (Last reviewed 19 July 2024) | 10 |
| Norway (Last reviewed 01 July 2024) | 47.4 |
| Oman (Last reviewed 11 July 2024) | NA |
| Pakistan (Last reviewed 01 August 2024) | For salaried individuals: 35 For non-salaried individuals: 45 |
| Palestinian territories (Last reviewed 23 July 2024) | 15 |
| Panama (Last reviewed 26 July 2024) | 25 |
| Papua New Guinea (Last reviewed 13 August 2024) | 42 |
| Paraguay (Last reviewed 31 May 2024) | 10 |
| Peru (Last reviewed 24 July 2024) | 30 |
| Philippines (Last reviewed 01 August 2024) | 35 |
| Poland (Last reviewed 22 July 2024) | 32, plus 4% solidarity tax on income exceeding PLN 1 million |
| Portugal (Last reviewed 21 July 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 20 July 2024) | 30 |
| Saint Lucia (Last reviewed 28 August 2024) | 30 |
| Saudi Arabia (Last reviewed 21 July 2024) | NA |
| Senegal (Last reviewed 19 July 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 16 October 2024) | 25 |
| Slovenia (Last reviewed 12 July 2024) | 50 |
| South Africa (Last reviewed 18 June 2024) | 45 |
| Spain (Last reviewed 30 June 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 06 September 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 19 August 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 26 September 2024) | Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30 |
| Thailand (Last reviewed 16 October 2024) | 35 |
| Timor-Leste (Last reviewed 23 July 2024) | 10 |
| Trinidad and Tobago (Last reviewed 17 September 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 23 July 2024) | 35 |
| Turkey (Last reviewed 02 May 2024) | 40 |
| Turkmenistan (Last reviewed 02 July 2024) | 10 |
| Uganda (Last reviewed 20 September 2024) | 40 |
| Ukraine (Last reviewed 28 June 2024) | 18 |
| United Arab Emirates (Last reviewed 24 July 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 13 August 2024) | 37 |
| Uruguay (Last reviewed 02 September 2024) | Residents: 36; Non-residents: 12 |
| Uzbekistan, Republic of (Last reviewed 08 August 2024) | Residents: 12; Non-residents: 12 |
| Venezuela (Last reviewed 29 June 2024) | 34 |
| Vietnam (Last reviewed 22 August 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 20 November 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).