Effective Income Tax Rate (%)

Raw value is a modelled effective personal income-tax rate on ordinary employee income for a single tax-resident worker without children. Social-security contributions, top statutory rates and capital taxes are separate indicators. Lower is better.
1 Anguilla0 % 0 % 100
1 Bahamas0 % 0 % 100
1 Bahrain0 % 0 % 100
1 Bermuda0 % 0 % 100
1 British Virgin Islands0 % 0 % 100
1 Brunei0 % 0 % 100
1 Cayman Islands0 % 0 % 100
1 Kuwait0 % 0 % 100
1 Monaco0 % 0 % 100
1 Oman0 % 0 % 100
1 Qatar0 % 0 % 100
1 Saint Kitts and Nevis0 % 0 % 100
1 Saudi Arabia0 % 0 % 100
1 Somalia0 % 0 % 100
1 Turks and Caicos Islands0 % 0 % 100
1 United Arab Emirates0 % 0 % 100
1 Vanuatu0 % 0 % 100
1 Wallis and Futuna0 % 0 % 100
19 Afghanistan2.4 % 2.4 % 96
19 Guinea-Bissau2.5 % 2.5 % 96
19 Madagascar2.4 % 2.4 % 96
19 South Sudan2.4 % 2.4 % 96
19 Yemen2.5 % 2.5 % 96
24 Burkina Faso3 % 3 % 95
24 Liberia3 % 3 % 95
24 Syria3.5 % 3.5 % 95
27 Cambodia4.1 % 4.1 % 94
27 Eritrea3.6 % 3.6 % 94
27 Gambia4 % 4 % 94
27 Haiti3.8 % 3.8 % 94
27 Malawi3.6 % 3.6 % 94
27 Mozambique3.8 % 3.8 % 94
27 Sierra Leone4 % 4 % 94
27 Tonga4.1 % 4.1 % 94
27 Zanzibar3.6 % 3.6 % 94
36 Burundi4.2 % 4.2 % 93
36 Comoros4.3 % 4.3 % 93
36 Ethiopia4.5 % 4.5 % 93
36 Lesotho4.2 % 4.2 % 93
36 Myanmar4.5 % 4.5 % 93
36 Niger4.2 % 4.2 % 93
36 Rwanda4.2 % 4.2 % 93
36 São Tomé and Príncipe4.6 % 4.6 % 93
36 Tanzania4.5 % 4.5 % 93
36 Western Sahara4.6 % 4.6 % 93
46 Congo DR4.8 % 4.8 % 92
46 Fiji5.2 % 5.2 % 92
46 Honduras5 % 5 % 92
46 Kiribati4.8 % 4.8 % 92
46 Korea DPR5 % 5 % 92
46 Mali5.1 % 5.1 % 92
46 Nigeria5.2 % 5.2 % 92
46 Solomon Islands4.8 % 4.8 % 92
46 Uganda5.1 % 5.1 % 92
55 Angola5.6 % 5.6 % 91
55 Bangladesh5.5 % 5.5 % 91
55 Benin5.4 % 5.4 % 91
55 Guatemala5.6 % 5.6 % 91
55 Laos5.3 % 5.3 % 91
55 Samoa5.7 % 5.7 % 91
55 Tuvalu5.5 % 5.5 % 91
55 Zambia5.6 % 5.6 % 91
63 Central African Republic6 % 6 % 90
63 Djibouti6.1 % 6.1 % 90
63 Ghana6.2 % 6.2 % 90
63 Jamaica6.2 % 6.2 % 90
63 Lebanon6.1 % 6.1 % 90
63 Niue6.2 % 6.2 % 90
63 Togo5.8 % 5.8 % 90
70 Belize6.4 % 6.4 % 89
70 Bhutan6.7 % 6.7 % 89
70 Cameroon6.7 % 6.7 % 89
70 Cape Verde6.4 % 6.4 % 89
70 Guinea6.3 % 6.3 % 89
70 Kenya6.6 % 6.6 % 89
70 Nepal6.3 % 6.3 % 89
70 Nicaragua6.4 % 6.4 % 89
70 Pakistan6.4 % 6.4 % 89
70 Senegal6.6 % 6.6 % 89
80 Albania7.1 % 7.1 % 88
80 Botswana7.2 % 7.2 % 88
80 Chad7.2 % 7.2 % 88
80 Egypt7 % 7 % 88
80 Jordan6.9 % 6.9 % 88
80 Montserrat7.2 % 7.2 % 88
80 Papua New Guinea6.8 % 6.8 % 88
80 Tajikistan6.9 % 6.9 % 88
80 Zimbabwe7.2 % 7.2 % 88
89 Azerbaijan7.6 % 7.6 % 87
89 Bolivia7.4 % 7.4 % 87
89 El Salvador7.5 % 7.5 % 87
89 Ivory Coast7.3 % 7.3 % 87
89 Lithuania7.5 % 7.5 % 87
89 Micronesia7.7 % 7.7 % 87
89 Sudan7.5 % 7.5 % 87
89 Timor-Leste7.7 % 7.7 % 87
97 Brazil8.1 % 8.1 % 86
97 Congo7.8 % 7.8 % 86
97 Dominican Republic7.8 % 7.8 % 86
97 Kosovo8.1 % 8.1 % 86
97 Kyrgyzstan7.9 % 7.9 % 86
97 Mauritania7.9 % 7.9 % 86
97 Mongolia8.1 % 8.1 % 86
97 Palestine7.8 % 7.8 % 86
97 Paraguay8.1 % 8.1 % 86
97 Swaziland7.9 % 7.9 % 86
97 Turkmenistan8.1 % 8.1 % 86
108 Andorra8.5 % 8.5 % 85
108 Antigua and Barbuda8.2 % 8.2 % 85
108 Bosnia and Herzegovina8.2 % 8.2 % 85
108 Bulgaria8.3 % 8.3 % 85
108 Cook Islands8.3 % 8.3 % 85
108 Kazakhstan8.3 % 8.3 % 85
108 North Macedonia8.2 % 8.2 % 85
108 Peru8.2 % 8.2 % 85
108 Philippines8.4 % 8.4 % 85
108 Romania8.4 % 8.4 % 85
108 Trinidad and Tobago8.4 % 8.4 % 85
119 Barbados8.6 % 8.6 % 84
119 Czech Republic8.6 % 8.6 % 84
119 Grenada8.6 % 8.6 % 84
119 Libya8.6 % 8.6 % 84
119 Morocco8.7 % 8.7 % 84
119 Namibia8.8 % 8.8 % 84
119 Panama8.7 % 8.7 % 84
119 Saint Vincent and the Grenadines8.7 % 8.7 % 84
127 Iraq9 % 9 % 83
127 Maldives9.1 % 9.1 % 83
127 Slovakia9 % 9 % 83
127 Tunisia9 % 9 % 83
131 Costa Rica9.2 % 9.2 % 82
131 Indonesia9.4 % 9.4 % 82
131 Marshall Islands9.4 % 9.4 % 82
131 Mauritius9.2 % 9.2 % 82
131 Russia9.5 % 9.5 % 82
131 Saint Lucia9.4 % 9.4 % 82
131 Seychelles9.3 % 9.3 % 82
131 Sri Lanka9.5 % 9.5 % 82
131 Vietnam9.4 % 9.4 % 82
140 Algeria9.6 % 9.6 % 81
140 American Samoa9.8 % 9.8 % 81
140 Ecuador9.8 % 9.8 % 81
140 Equatorial Guinea9.6 % 9.6 % 81
140 Moldova9.7 % 9.7 % 81
140 Palau9.7 % 9.7 % 81
140 Uzbekistan9.6 % 9.6 % 81
147 India10 % 10 % 80
147 Iran9.9 % 9.9 % 80
147 Mayotte10.1 % 10.1 % 80
147 Nauru10 % 10 % 80
147 Venezuela9.9 % 9.9 % 80
152 Cuba10.3 % 10.3 % 79
152 Dominica10.2 % 10.2 % 79
152 Gabon10.2 % 10.2 % 79
152 Macau10.3 % 10.3 % 79
152 Malaysia10.3 % 10.3 % 79
157 Belarus10.7 % 10.7 % 78
157 Singapore10.6 % 10.6 % 78
157 Thailand10.6 % 10.6 % 78
160 Croatia10.9 % 10.9 % 77
160 Latvia10.9 % 10.9 % 77
160 Liechtenstein10.8 % 10.8 % 77
160 Mexico10.8 % 10.8 % 77
164 Argentina11.2 % 11.2 % 76
164 Hong Kong11.2 % 11.2 % 76
164 Suriname11.1 % 11.1 % 76
167 Colombia11.5 % 11.5 % 75
167 Northern Mariana Islands11.4 % 11.4 % 75
169 Poland11.7 % 11.7 % 74
169 South Africa11.8 % 11.8 % 74
171 Guam12.1 % 12.1 % 73
171 Puerto Rico12 % 12 % 73
171 Uruguay12.1 % 12.1 % 73
174 French Guiana12.2 % 12.2 % 72
174 Hungary12.5 % 12.5 % 72
174 Montenegro12.4 % 12.4 % 72
174 Serbia12.4 % 12.4 % 72
178 Guadeloupe12.8 % 12.8 % 71
178 Martinique12.8 % 12.8 % 71
180 Chile13.4 % 13.4 % 69
180 Cyprus13.4 % 13.4 % 69
180 New Caledonia13.3 % 13.3 % 69
180 Réunion13.4 % 13.4 % 69
180 U.S. Virgin Islands13.5 % 13.5 % 69
185 Malta13.8 % 13.8 % 68
186 China14 % 14 % 67
186 Saint-Martin14 % 14 % 67
188 Turkey14.2 % 14.2 % 66
189 Gibraltar14.7 % 14.7 % 65
189 New Zealand14.6 % 14.6 % 65
189 Tahiti14.6 % 14.6 % 65
189 Ukraine14.6 % 14.6 % 65
193 Chinese Taipei15.1 % 15.1 % 64
193 Saint Pierre and Miquelon15 % 15 % 64
195 United States15.2 % 15.2 % 63
196 Greece15.6 % 15.6 % 62
197 Armenia16.3 % 16.3 % 60
197 Curacao16.2 % 16.2 % 60
197 Guyana16.2 % 16.2 % 60
200 Georgia16.4 % 16.4 % 59
201 Switzerland16.8 % 16.8 % 58
202 United Kingdom17.2 % 17.2 % 57
203 Australia17.8 % 17.8 % 55
203 Greenland17.8 % 17.8 % 55
205 Italy18.1 % 18.1 % 54
206 Estonia18.4 % 18.4 % 53
206 Sint Maarten18.3 % 18.3 % 53
208 Luxembourg18.5 % 18.5 % 52
209 Aruba19 % 19 % 51
209 Germany18.9 % 18.9 % 51
209 Iceland19 % 19 % 51
209 Israel18.8 % 18.8 % 51
209 Korea Republic18.9 % 18.9 % 51
209 Slovenia18.8 % 18.8 % 51
215 Portugal19.4 % 19.4 % 49
216 Netherlands20.4 % 20.4 % 46
216 Norway20.2 % 20.2 % 46
216 San Marino20.2 % 20.2 % 46
219 Canada20.7 % 20.7 % 45
219 Japan20.5 % 20.5 % 45
219 Spain20.5 % 20.5 % 45
219 Sweden20.7 % 20.7 % 45
223 Belgium21.3 % 21.3 % 43
223 Faroe Islands21.2 % 21.2 % 43
223 France21.2 % 21.2 % 43
226 Austria21.9 % 21.9 % 41
227 Finland22 % 22 % 40
228 Denmark22.7 % 22.7 % 38
229 Ireland24.2 % 24.2 % 34

Rating generated: 17 June 2026.

How the Raw Value Is Calculated

The raw value is the modelled effective personal income-tax rate on ordinary labour income. It is shown as a percentage and describes how much of a standardised gross labour income is calculated as personal income tax. Lower raw values receive higher scores.

The base model is a single tax-resident worker without children and with ordinary employee income. General income-tax schedules, standard allowances and broadly available standard credits are included. Church tax, special expat regimes, self-employment special rules, capital income, wealth taxes and case-specific deductions are excluded.

Nomadino uses three income points: 67%, 100% and 167% of a typical national average-wage or income anchor. They are weighted 25%, 50% and 25%. The simplified formula is: income tax due divided by gross labour income times 100.

Social-security contributions are deliberately excluded because Nomadino rates them as a separate indicator. If a levy legally works like income tax or a general payroll tax and is not contribution-linked to concrete social-insurance benefits, it may be cautiously included as an income-tax component.

For OECD countries, Nomadino follows the worker model used in OECD Taxing Wages. For other countries and territories, PwC Worldwide Tax Summaries, national tax authorities, wage and exchange-rate anchors and existing Nomadino tax values are used. Where no fully comparable direct point measurement exists, Nomadino uses maintained replacement values; these are not official point measurements.

The score decreases monotonically with the visible percentage. 0% income tax receives the full score, about 5% remains very strong, 10% to 15% is upper to middle range, 20% to 30% is materially heavier, and very high effective income taxes approach the lower end of the scale. The top statutory income-tax rate remains a separate indicator because it only shows the upper schedule edge, not the typical effective burden.