Top Personal Income Tax Rate (%)

Raw value is the highest statutory personal income-tax rate in percent for ordinary resident individuals. Lower is better. Social-security contributions, effective income-tax burden and capital taxes are separate Nomadino indicators.
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 Korea DPR5 % 5 % 96
20 Guatemala7 % 7 % 94
21 Andorra10 % 10 % 90
21 Bosnia and Herzegovina10 % 10 % 90
21 Bulgaria10 % 10 % 90
21 Kosovo10 % 10 % 90
21 Kyrgyzstan10 % 10 % 90
21 Libya10 % 10 % 90
21 Micronesia10 % 10 % 90
21 Nauru10 % 10 % 90
21 North Macedonia10 % 10 % 90
21 Paraguay10 % 10 % 90
21 Romania10 % 10 % 90
21 Timor-Leste10 % 10 % 90
21 Turkmenistan10 % 10 % 90
34 Macau12 % 12 % 87
34 Marshall Islands12 % 12 % 87
34 Moldova12 % 12 % 87
34 Palau12 % 12 % 87
34 Uzbekistan12 % 12 % 87
39 Belarus13 % 13 % 85
39 Bolivia13 % 13 % 85
39 Tajikistan13 % 13 % 85
42 Hungary15 % 15 % 82
42 Iraq15 % 15 % 82
42 Kazakhstan15 % 15 % 82
42 Maldives15 % 15 % 82
42 Mauritius15 % 15 % 82
42 Montenegro15 % 15 % 82
42 Palestine15 % 15 % 82
42 Russia15 % 15 % 82
42 Serbia15 % 15 % 82
42 Seychelles15 % 15 % 82
42 Sudan15 % 15 % 82
53 Hong Kong17 % 17 % 79
54 Ukraine18 % 18 % 77
55 Afghanistan20 % 20 % 74
55 Armenia20 % 20 % 74
55 Cambodia20 % 20 % 74
55 Fiji20 % 20 % 74
55 Georgia20 % 20 % 74
55 Guinea-Bissau20 % 20 % 74
55 Lithuania20 % 20 % 74
55 Madagascar20 % 20 % 74
55 Mongolia20 % 20 % 74
55 South Sudan20 % 20 % 74
55 Sweden20 % 20 % 74
55 Tonga20 % 20 % 74
55 Yemen20 % 20 % 74
68 Estonia22 % 22 % 71
68 Syria22 % 22 % 71
70 Liechtenstein22.4 % 22.4 % 70
71 Albania23 % 23 % 69
71 Czech Republic23 % 23 % 69
73 Nigeria24 % 24 % 68
73 Singapore24 % 24 % 68
75 Angola25 % 25 % 66
75 Antigua and Barbuda25 % 25 % 66
75 Azerbaijan25 % 25 % 66
75 Belize25 % 25 % 66
75 Bhutan25 % 25 % 66
75 Botswana25 % 25 % 66
75 Burkina Faso25 % 25 % 66
75 Costa Rica25 % 25 % 66
75 Dominican Republic25 % 25 % 66
75 Equatorial Guinea25 % 25 % 66
75 Honduras25 % 25 % 66
75 Laos25 % 25 % 66
75 Lebanon25 % 25 % 66
75 Liberia25 % 25 % 66
75 Myanmar25 % 25 % 66
75 Panama25 % 25 % 66
75 SĂ£o TomĂ© and PrĂ­ncipe25 % 25 % 66
75 Trinidad and Tobago25 % 25 % 66
93 Samoa27 % 27 % 62
94 Brazil27.5 % 27.5 % 61
94 Cape Verde27.5 % 27.5 % 61
94 Egypt27.5 % 27.5 % 61
97 Barbados28.5 % 28.5 % 59
98 Bangladesh30 % 30 % 56
98 Chad30 % 30 % 56
98 Comoros30 % 30 % 56
98 Cook Islands30 % 30 % 56
98 Croatia30 % 30 % 56
98 Djibouti30 % 30 % 56
98 El Salvador30 % 30 % 56
98 Eritrea30 % 30 % 56
98 Gambia30 % 30 % 56
98 Grenada30 % 30 % 56
98 Haiti30 % 30 % 56
98 Jamaica30 % 30 % 56
98 Jordan30 % 30 % 56
98 Malawi30 % 30 % 56
98 Malaysia30 % 30 % 56
98 Montserrat30 % 30 % 56
98 Nicaragua30 % 30 % 56
98 Niue30 % 30 % 56
98 Peru30 % 30 % 56
98 Rwanda30 % 30 % 56
98 Saint Lucia30 % 30 % 56
98 Saint Vincent and the Grenadines30 % 30 % 56
98 Sierra Leone30 % 30 % 56
98 Tanzania30 % 30 % 56
98 Tuvalu30 % 30 % 56
98 Zanzibar30 % 30 % 56
124 Ivory Coast32 % 32 % 52
124 Mozambique32 % 32 % 52
124 Poland32 % 32 % 52
127 Puerto Rico33 % 33 % 50
127 Swaziland33 % 33 % 50
129 Venezuela34 % 34 % 48
130 Algeria35 % 35 % 46
130 Argentina35 % 35 % 46
130 Benin35 % 35 % 46
130 Burundi35 % 35 % 46
130 Cyprus35 % 35 % 46
130 Dominica35 % 35 % 46
130 Ethiopia35 % 35 % 46
130 Finland35 % 35 % 46
130 Gabon35 % 35 % 46
130 Ghana35 % 35 % 46
130 Guyana35 % 35 % 46
130 Indonesia35 % 35 % 46
130 Iran35 % 35 % 46
130 Kenya35 % 35 % 46
130 Kiribati35 % 35 % 46
130 Lesotho35 % 35 % 46
130 Malta35 % 35 % 46
130 Mexico35 % 35 % 46
130 Niger35 % 35 % 46
130 Pakistan35 % 35 % 46
130 Philippines35 % 35 % 46
130 Slovakia35 % 35 % 46
130 Thailand35 % 35 % 46
130 Vietnam35 % 35 % 46
154 Latvia36 % 36 % 44
154 Nepal36 % 36 % 44
154 Sri Lanka36 % 36 % 44
154 Uruguay36 % 36 % 44
158 Ecuador37 % 37 % 42
158 Guam37 % 37 % 42
158 Morocco37 % 37 % 42
158 Namibia37 % 37 % 42
158 Northern Mariana Islands37 % 37 % 42
158 U.S. Virgin Islands37 % 37 % 42
158 United States37 % 37 % 42
158 Zambia37 % 37 % 42
166 Suriname38 % 38 % 40
166 Western Sahara38 % 38 % 40
168 Cameroon38.5 % 38.5 % 39
169 Colombia39 % 39 % 38
169 Gibraltar39 % 39 % 38
169 New Zealand39 % 39 % 38
172 American Samoa39.6 % 39.6 % 37
173 Chile40 % 40 % 36
173 Chinese Taipei40 % 40 % 36
173 Congo40 % 40 % 36
173 Congo DR40 % 40 % 36
173 Guinea40 % 40 % 36
173 Ireland40 % 40 % 36
173 Mali40 % 40 % 36
173 Mauritania40 % 40 % 36
173 New Caledonia40 % 40 % 36
173 Senegal40 % 40 % 36
173 Solomon Islands40 % 40 % 36
173 Switzerland40 % 40 % 36
173 Tunisia40 % 40 % 36
173 Turkey40 % 40 % 36
173 Uganda40 % 40 % 36
173 Zimbabwe40 % 40 % 36
189 Luxembourg42 % 42 % 32
189 Papua New Guinea42 % 42 % 32
191 India42.7 % 42.7 % 31
191 Italy43 % 43 % 31
193 Greece44 % 44 % 29
193 Greenland44 % 44 % 29
195 Australia45 % 45 % 27
195 China45 % 45 % 27
195 French Guiana45 % 45 % 27
195 Guadeloupe45 % 45 % 27
195 Korea Republic45 % 45 % 27
195 Martinique45 % 45 % 27
195 Mayotte45 % 45 % 27
195 RĂ©union45 % 45 % 27
195 Saint Pierre and Miquelon45 % 45 % 27
195 Saint-Martin45 % 45 % 27
195 South Africa45 % 45 % 27
195 Togo45 % 45 % 27
195 United Kingdom45 % 45 % 27
208 Iceland46.3 % 46.3 % 25
209 Spain47 % 47 % 24
209 Tahiti47 % 47 % 24
211 Germany47.5 % 47.5 % 23
211 Norway47.4 % 47.4 % 23
213 Portugal48 % 48 % 22
214 Curacao49.5 % 49.5 % 20
214 Netherlands49.5 % 49.5 % 20
214 Sint Maarten49.5 % 49.5 % 20
217 Central African Republic50 % 50 % 19
217 Cuba50 % 50 % 19
217 Israel50 % 50 % 19
217 San Marino50 % 50 % 19
217 Slovenia50 % 50 % 19
222 Aruba52 % 52 % 16
222 Faroe Islands52 % 52 % 16
224 Belgium53.5 % 53.5 % 13
224 Canada53.5 % 53.5 % 13
226 Austria55 % 55 % 11
226 France55.4 % 55.4 % 11
228 Denmark55.9 % 55.9 % 10
228 Japan55.9 % 55.9 % 10

Rating generated: 17 June 2026.

How the Raw Value Is Calculated

The raw value is the highest statutory personal income-tax rate in percent. It describes the upper tax-schedule edge for ordinary income of a resident private individual. Lower raw values receive higher scores.

Nomadino first uses the public PwC overview table for personal income tax. Clear table values are imported directly. Where the source only gives complex information, such as federal and regional components, local surtaxes, multiple regimes or explanatory text, Nomadino uses a maintained replacement value and marks it in the data source.

Included are the top statutory income-tax rate and broad surtaxes where they practically belong to the personal income-tax rate. Excluded are social-security contributions, employer contributions, health-insurance contributions, capital taxes, wealth taxes, church tax, individual city or municipality variants and special regimes for specific groups.

Countries without a broad personal income tax are set to 0%. For small territories, countries without separate coverage or unclear source situations, Nomadino uses maintained replacement values from PwC country profiles, national tax information, administering states and regional comparators. Replacements are not official point measurements.

The score is calculated directly from the visible percentage. 0% receives the full score, around 10% remains very low, 20% to 30% is middle range, 40% is already materially heavy and 50% or more sits in the weak part of the scale. This means a lower top rate can never receive a worse score than a higher one.

This indicator does not measure the actual tax burden of an average earner. Allowances, brackets, deductions and income levels can make the effective burden much lower than the top rate. Effective income-tax rate and social-security contributions therefore remain separate indicators.