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Best Countries for Personal Taxes 2026

Compare private tax burden across 229 countries: income tax, social contributions, consumption taxes, investment taxes, tax treaties and filing complexity.

#	Country	Score
1	Qatar	98.2
2	United Arab Emirates	97.4
3	Cayman Islands	96.8
4	Anguilla	96.7
5	Turks and Caicos Islands	96.7
6	Kuwait	96.2
7	Brunei	95.8
8	British Virgin Islands	95
9	Bermuda	93.9
10	Bahrain	92.9
11	Oman	92.9
12	Vanuatu	91.5
13	Wallis and Futuna	91
14	Bahamas	90.3
15	Nauru	90
16	Saudi Arabia	89.6
17	Korea DPR	89.1
18	Macau	88.6
19	Somalia	88.3
20	Saint Kitts and Nevis	88.1
21	Micronesia	87.7
22	Hong Kong	87.2
23	Niue	86.2
24	Marshall Islands	86.1
25	Palau	85.7
26	Timor-Leste	84.5
27	Myanmar	84.5
28	Yemen	83.8
29	Monaco	83.5
30	Andorra	83.4
31	Tuvalu	83.4
32	Tonga	83.1
33	Guatemala	82.7
34	Turkmenistan	82.4
35	South Sudan	82.3
36	Mauritius	82
37	Maldives	81.5
38	Belize	80.7
39	Libya	80.7
40	Montserrat	80.6
41	Bhutan	80.4
42	Djibouti	80.4
43	Antigua and Barbuda	80.3
44	Cambodia	79.8
45	Eritrea	79.6
46	Guinea-Bissau	79.4
47	Haiti	79.2
48	Liechtenstein	79.1
49	Kiribati	79
50	Laos	78.9
51	Comoros	78.6
52	Singapore	78.4
53	Palestine	78.4
54	Nigeria	78.4
55	Liberia	78.3
56	Trinidad and Tobago	78.2
57	Paraguay	78.2
58	Saint Vincent and the Grenadines	78
59	Seychelles	78
60	Syria	77.6
61	Jordan	77.4
62	Samoa	77.4
63	Sudan	77
64	El Salvador	76.8
65	Kosovo	76.8
66	Fiji	76.5
67	São Tomé and Príncipe	76.4
68	Madagascar	76.2
69	Afghanistan	76.2
70	Cook Islands	76.1
71	Honduras	76.1
72	Kazakhstan	75.6
73	Thailand	75.3
74	Grenada	75.2
75	Bolivia	75.2
76	Mongolia	75.2
77	Iraq	75.1
78	Kyrgyzstan	75.1
79	Burkina Faso	74.9
80	Uzbekistan	74.9
81	Zanzibar	74.7
82	Gambia	74.5
83	Swaziland	74.3
84	Sierra Leone	74.2
85	North Macedonia	73.9
86	Angola	73.9
87	Panama	73.6
88	Solomon Islands	73.5
89	Jamaica	73.4
90	Western Sahara	73.1
91	Malawi	72.8
92	Saint Lucia	72.7
93	Rwanda	72.7
94	Dominica	72.6
95	Barbados	72.4
96	Burundi	72.1
97	Georgia	72
98	Bosnia and Herzegovina	71.9
99	Botswana	71.9
100	Bulgaria	71.8
101	Lebanon	71.6
102	Pakistan	71.6
103	Bangladesh	71.5
104	Zambia	71.4
105	Congo DR	71.3
106	Benin	71.3
107	Tajikistan	71.3
108	Gibraltar	71
109	Cape Verde	70.9
110	Lesotho	70.8
111	Niger	70.6
112	Moldova	70.6
113	Romania	70.5
114	Philippines	70.5
115	Malaysia	70.5
116	Tanzania	70.4
117	Namibia	70.4
118	Russia	70.1
119	Nicaragua	70
120	Ethiopia	70
121	Kenya	69.7
122	Ivory Coast	69.6
123	Equatorial Guinea	69.5
124	Costa Rica	69.4
125	Papua New Guinea	69.4
126	Guinea	69.2
127	Togo	69.1
128	Mali	69.1
129	Senegal	69
130	Nepal	68.7
131	Belarus	68.6
132	Indonesia	68.5
133	Peru	68.5
134	Ghana	68.5
135	Albania	68.1
136	Mozambique	68.1
137	Malta	68.1
138	Dominican Republic	67.5
139	Egypt	67.3
140	Iran	67.3
141	American Samoa	67.2
142	Mauritania	66.9
143	Azerbaijan	66.6
144	Cyprus	66.6
145	New Zealand	66.6
146	Northern Mariana Islands	66.5
147	Sri Lanka	66.3
148	Cuba	66.1
149	Guam	66
150	Czech Republic	66
151	Puerto Rico	66
152	Chad	65.6
153	Congo	65.6
154	Armenia	65.3
155	Zimbabwe	64.9
156	Serbia	64.7
157	Lithuania	64.5
158	Suriname	64.1
159	Vietnam	63.9
160	Cameroon	63.7
161	Montenegro	63.6
162	Chinese Taipei	63.5
163	Tunisia	63.5
164	Ukraine	63.4
165	Croatia	63.4
166	Brazil	63
167	Central African Republic	63
168	U.S. Virgin Islands	62.7
169	South Africa	62.3
170	Sint Maarten	62.3
171	Guyana	62.1
172	India	61.8
173	Hungary	61.8
174	Switzerland	61.7
175	Uruguay	61.5
176	Ecuador	61
177	Uganda	60.6
178	Venezuela	60.6
179	Algeria	60.3
180	Morocco	60.1
181	Greenland	60
182	Mexico	59.8
183	Estonia	59.8
184	Gabon	59.7
185	Argentina	59.2
186	Tahiti	58.7
187	Slovakia	58.6
188	United States	58.3
189	Colombia	58.1
190	Aruba	57.8
191	Australia	57.5
192	Latvia	57.3
193	Poland	56.7
194	San Marino	55.6
195	Curacao	55
196	China	54.6
197	Korea Republic	53.1
198	Greece	53
199	New Caledonia	52.9
200	Sweden	52
201	Luxembourg	51.7
202	Israel	51.3
203	Turkey	51.1
204	Iceland	50.7
205	Netherlands	49.9
206	United Kingdom	49.7
207	Chile	49.2
208	Canada	48.3
209	Italy	47.9
210	Japan	47.7
211	Ireland	47.3
212	Portugal	45.2
213	Mayotte	44.2
214	Saint-Martin	44.1
215	Spain	43.6
216	Finland	43.5
217	Norway	43.2
218	Germany	42.6
219	French Guiana	42.3
220	Guadeloupe	42.1
221	Martinique	42.1
222	Austria	41.8
223	Réunion	41.6
224	Slovenia	41.4
225	Denmark	39.1
226	Saint Pierre and Miquelon	36.8
227	Faroe Islands	35.9
228	Belgium	34.9
229	France	32.2

How the Personal Taxes Score Is Calculated

The overall score is a weighted average across ten indicators. Nomadino calculates: personal taxes score = effective income tax rate × 0.24 + top personal income tax rate × 0.16 + social-security contributions × 0.14 + VAT, GST or sales tax × 0.10 + capital-gains tax × 0.10 + dividend tax × 0.08 + inheritance and estate tax × 0.06 + territorial tax system × 0.05 + tax filing effort × 0.04 + double taxation agreements × 0.03.

Effective income tax rate: 24%
Top personal income tax rate: 16%
Social-security contributions: 14%
VAT, GST or sales tax: 10%
Capital-gains tax: 10%
Dividend tax: 8%
Inheritance and estate tax: 6%
Territorial tax system: 5%
Tax filing effort: 4%
Double taxation agreements: 3%

Nomadino uses normalized indicator scores on a 0 to 100 scale, where higher means more attractive private tax conditions. Recurring taxation of work income receives the highest weight because it affects employees, self-employed people, entrepreneurs, retirees with taxable income and many expats most broadly. Effective income tax, top tax rate and social-security contributions therefore make up 54% of the score.

Consumption taxes and investment taxes are weighted clearly because they affect spending, wealth building and distributions in practice. Inheritance and estate tax, territoriality, tax filing effort and double taxation agreements remain included but receive lower weights: they matter for many location decisions, but should not outweigh the recurring tax burden itself. If an indicator is removed with the checkbox, Nomadino divides by the sum of the remaining weights, preserving the relative importance of the active indicators.