Ranking of relatively favorable tax structures for cross-border business and capital — covering corporate rates, personal income tax tops, territorial vs worldwide systems, and low/no-tax regimes from public datasets.
IFED Intelligence indexes and country comparisons are provided for informational and educational orientation only. They do not constitute legal, tax, immigration, investment, or financial advice, and no attorney–client or adviser–client relationship is formed by accessing or using this material. Underlying laws, programmes, rates, and eligibility criteria change frequently and may be incomplete, approximate, or outdated in our datasets; independently verify all figures with licensed professionals and official authorities before acting. IFED provides this content without warranty of accuracy, completeness, or fitness for any particular purpose.
Last updated: 2026-09-20·Scale: 0–100 (higher is more favorable)·221 countries in dataset
Ranking
Click a row for requirements, metrics, and pathway detail.
Rank
Country
Score
Confidence
Requirements summary
#1
Turks and Caicos Islands
TC
99.2 of 100
Medium confidence
CIT 0%; PIT top 0%; VAT/GST 0%; regime=no-personal-income-tax.
#2
Anguilla
AI
94.2 of 100
Medium confidence
CIT 0%; PIT top 0%; VAT/GST 0%; regime=no-personal-income-tax.
#3
Bahrain
BH
92.8 of 100
High confidence
CIT 0%; PIT top 0%; VAT/GST 10%; regime=no-personal-income-tax.
#4
Bermuda
BM
92.2 of 100
High confidence
CIT 0%; PIT top 0%; VAT/GST 0%; regime=no-personal-income-tax.
#5
Cayman Islands
KY
91.2 of 100
High confidence
CIT 0%; PIT top 0%; VAT/GST 0%; regime=no-personal-income-tax.
#6
Vanuatu
VU
91 of 100
Medium confidence
CIT 0%; PIT top 0%; VAT/GST 15%; regime=no-personal-income-tax.
#7
Bahamas
BS
90.5 of 100
High confidence
CIT 0%; PIT top 0%; VAT/GST 12%; regime=no-personal-income-tax.
#8
Virgin Islands (British)
VG
88.2 of 100
High confidence
CIT 0%; PIT top 0%; VAT/GST 0%; regime=no-personal-income-tax.
#9
Oman
OM
85.4 of 100
High confidence
CIT 15%; PIT top 0%; VAT/GST 5%; regime=no-personal-income-tax.
#10
United Arab Emirates
AE
83.6 of 100
High confidence
CIT 9%; PIT top 0%; VAT/GST 5%; regime=no-personal-income-tax.
#11
Qatar
QA
78.5 of 100
High confidence
CIT 10%; PIT top 0%; regime=no-personal-income-tax.
#12
Saudi Arabia
SA
76.5 of 100
Medium confidence
CIT 20%; PIT top 0%; VAT/GST 15%; regime=no-personal-income-tax.
#13
Kuwait
KW
76.1 of 100
Medium confidence
CIT 15%; PIT top 0%; regime=no-personal-income-tax.
#14
Paraguay
PY
76 of 100
Medium confidence
CIT 10%; PIT top 10%; VAT/GST 10%; regime=residence-based.
#15
Macau
MO
75.8 of 100
Medium confidence
CIT 12%; PIT top 12%; VAT/GST 0%; regime=territorial.
#16
Bosnia and Herzegovina
BA
74.5 of 100
Medium confidence
CIT 10%; PIT top 10%; VAT/GST 17%; regime=residence-based.
#17
Belize
BZ
74.1 of 100
Low confidence
CIT 0%; PIT top 25%; VAT/GST 12.5%; regime=hybrid.
#18
North Macedonia
MK
72.4 of 100
Medium confidence
CIT 10%; PIT top 10%; VAT/GST 18%; regime=residence-based.
#19
Kyrgyzstan
KG
72.3 of 100
Low confidence
CIT 10%; PIT top 10%; VAT/GST 12%; regime=residence-based.
#20
Bulgaria
BG
72.1 of 100
High confidence
CIT 10%; PIT top 10%; VAT/GST 20%; regime=residence-based.
#21
Kosovo
XK
71.4 of 100
Medium confidence
CIT 10%; PIT top 10%; VAT/GST 18%; regime=residence-based.
#22
Monaco
MC
69.4 of 100
High confidence
CIT 25%; PIT top 0%; VAT/GST 20%; regime=no-personal-income-tax.
#23
Andorra
AD
68.4 of 100
High confidence
CIT 10%; PIT top 10%; VAT/GST 4.5%; regime=residence-based.
#24
Moldova
MD
68.3 of 100
Medium confidence
CIT 12%; PIT top 12%; VAT/GST 20%; regime=residence-based.
#25
Hong Kong
HK
68.2 of 100
High confidence
CIT 16.5%; PIT top 15%; VAT/GST 0%; regime=territorial.
#26
Tokelau
TK
68.2 of 100
Estimate
CIT 0%; PIT n/a; regime=residence-based.
#27
Wallis and Futuna
WF
68.2 of 100
Estimate
CIT 0%; PIT n/a; regime=residence-based.
#28
Liechtenstein
LI
67 of 100
Medium confidence
CIT 12.5%; PIT top 8%; VAT/GST 8.1%; regime=hybrid.
#29
Romania
RO
67 of 100
High confidence
CIT 16%; PIT top 10%; VAT/GST 19%; regime=residence-based.
#30
Uzbekistan
UZ
66.8 of 100
Low confidence
CIT 15%; PIT top 12%; VAT/GST 12%; regime=residence-based.
#31
Serbia
RS
66 of 100
Medium confidence
CIT 15%; PIT top 15%; VAT/GST 20%; regime=residence-based.
#32
Hungary
HU
65.2 of 100
High confidence
CIT 9%; PIT top 15%; VAT/GST 27%; regime=residence-based.
#33
Georgia
GE
63.9 of 100
Medium confidence
CIT 15%; PIT top 20%; VAT/GST 18%; regime=hybrid.
#34
Montenegro
ME
63.9 of 100
Medium confidence
CIT 15%; PIT top 15%; VAT/GST 21%; regime=residence-based.
#35
Kazakhstan
KZ
63.5 of 100
Medium confidence
CIT 20%; PIT top 10%; VAT/GST 12%; regime=residence-based.
#36
Albania
AL
61.7 of 100
Medium confidence
CIT 15%; PIT top 23%; VAT/GST 20%; regime=residence-based.
#37
Singapore
SG
61.6 of 100
High confidence
CIT 17%; PIT top 24%; VAT/GST 9%; regime=territorial.
#38
Turkmenistan
TM
61.2 of 100
Estimate
CIT 8%; PIT n/a; regime=residence-based.
#39
Barbados
BB
60.4 of 100
Medium confidence
CIT 9%; PIT top 28.5%; VAT/GST 17.5%; regime=residence-based.
#40
Timor-Leste
TL
59.5 of 100
Estimate
CIT 10%; PIT n/a; regime=residence-based.
#41
Mauritius
MU
59 of 100
High confidence
CIT 15%; PIT top 15%; VAT/GST 15%; regime=hybrid.
#42
Armenia
AM
58.7 of 100
Medium confidence
CIT 18%; PIT top 20%; VAT/GST 20%; regime=residence-based.
#43
Cambodia
KH
58.5 of 100
Low confidence
CIT 20%; PIT top 20%; VAT/GST 10%; regime=residence-based.
#44
Laos
LA
58.5 of 100
Low confidence
CIT 20%; PIT top 20%; VAT/GST 10%; regime=residence-based.
#45
Gibraltar
GI
56.9 of 100
Medium confidence
CIT 15%; PIT top 25%; VAT/GST 0%; regime=hybrid.
#46
Estonia
EE
56.7 of 100
High confidence
CIT 22%; PIT top 22%; VAT/GST 22%; regime=hybrid.
#47
Iraq
IQ
56 of 100
Low confidence
CIT 15%; PIT top 15%; regime=residence-based.
#48
Ukraine
UA
55.2 of 100
Low confidence
CIT 18%; PIT top 18%; VAT/GST 20%; regime=residence-based.
#49
Maldives
MV
55.1 of 100
Estimate
CIT 15%; PIT n/a; regime=residence-based.
#50
Palestine
PS
55.1 of 100
Estimate
CIT 15%; PIT n/a; regime=residence-based.
#51
Somalia
SO
55.1 of 100
Estimate
CIT 15%; PIT n/a; regime=residence-based.
#52
Azerbaijan
AZ
54.5 of 100
Medium confidence
CIT 20%; PIT top 25%; VAT/GST 18%; regime=residence-based.
#53
Seychelles
SC
54.5 of 100
Medium confidence
CIT 25%; PIT top 15%; VAT/GST 15%; regime=territorial.
#54
Mongolia
MN
54.1 of 100
Low confidence
CIT 25%; PIT top 20%; VAT/GST 10%; regime=residence-based.
#55
Lithuania
LT
53.8 of 100
High confidence
CIT 16%; PIT top 32%; VAT/GST 21%; regime=residence-based.
#56
Botswana
BW
53.4 of 100
Medium confidence
CIT 22%; PIT top 25%; VAT/GST 14%; regime=residence-based.
#57
Fiji
FJ
53.3 of 100
Low confidence
CIT 25%; PIT top 20%; VAT/GST 15%; regime=residence-based.
#58
Egypt
EG
53 of 100
Medium confidence
CIT 22.5%; PIT top 25%; VAT/GST 14%; regime=residence-based.
#59
Czechia
CZ
52.7 of 100
High confidence
CIT 21%; PIT top 23%; VAT/GST 21%; regime=residence-based.
#60
Faroe Islands
FO
52.5 of 100
Estimate
CIT 18%; PIT n/a; regime=residence-based.
#61
Tajikistan
TJ
52.5 of 100
Estimate
CIT 18%; PIT n/a; regime=residence-based.
#62
Malaysia
MY
52.3 of 100
Medium confidence
CIT 24%; PIT top 30%; VAT/GST 8%; regime=territorial.
#63
Lebanon
LB
52.2 of 100
Low confidence
CIT 17%; PIT top 25%; VAT/GST 11%; regime=residence-based.
#64
Brunei
BN
52.1 of 100
Estimate
CIT 18.5%; PIT n/a; regime=residence-based.
#65
Jordan
JO
52.1 of 100
Medium confidence
CIT 20%; PIT top 30%; VAT/GST 16%; regime=residence-based.
#66
Latvia
LV
52 of 100
High confidence
CIT 20%; PIT top 33%; VAT/GST 21%; regime=hybrid.
#67
Cyprus
CY
51.8 of 100
High confidence
CIT 12.5%; PIT top 35%; VAT/GST 19%; regime=hybrid.
#68
Nigeria
NG
50.9 of 100
Medium confidence
CIT 30%; PIT top 24%; VAT/GST 7.5%; regime=residence-based.
#69
Afghanistan
AF
50.8 of 100
Estimate
CIT 20%; PIT n/a; regime=residence-based.
#70
Libya
LY
50.8 of 100
Estimate
CIT 20%; PIT n/a; regime=residence-based.
#71
Madagascar
MG
50.8 of 100
Estimate
CIT 20%; PIT n/a; regime=residence-based.
#72
Marshall Islands
MH
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#73
Norfolk Island
NF
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#74
North Korea
KP
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#75
Palau
PW
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#76
Saint Pierre and Miquelon
PM
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#77
Switzerland
CH
50.8 of 100
High confidence
CIT 14.4%; PIT top 40%; VAT/GST 8.1%; regime=residence-based.
#78
Tuvalu
TV
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#79
Vatican City
VA
50.8 of 100
Estimate
CIT n/a; PIT n/a; regime=residence-based.
#80
Yemen
YE
50.8 of 100
Estimate
CIT 20%; PIT n/a; regime=residence-based.
#81
Jamaica
JM
50.6 of 100
Medium confidence
CIT 25%; PIT top 25%; VAT/GST 15%; regime=residence-based.
#82
Croatia
HR
50.5 of 100
Medium confidence
CIT 18%; PIT top 30%; VAT/GST 25%; regime=residence-based.
#83
Belarus
BY
50.4 of 100
Low confidence
CIT 25%; PIT top 13%; VAT/GST 20%; regime=residence-based.
#84
Poland
PL
50.1 of 100
High confidence
CIT 19%; PIT top 32%; VAT/GST 23%; regime=residence-based.
#85
Guam
GU
49.9 of 100
Estimate
CIT 21%; PIT n/a; regime=residence-based.
#86
Northern Mariana Islands
MP
49.9 of 100
Estimate
CIT 21%; PIT n/a; regime=residence-based.
#87
Cabo Verde
CV
49.5 of 100
Estimate
CIT 21.42%; PIT n/a; regime=residence-based.
#88
San Marino
SM
49.5 of 100
Low confidence
CIT 17%; PIT top 35%; regime=residence-based.
#89
Tunisia
TN
49 of 100
Medium confidence
CIT 20%; PIT top 35%; VAT/GST 19%; regime=residence-based.
#90
Myanmar
MM
48.8 of 100
Low confidence
CIT 22%; PIT top 25%; VAT/GST 5%; regime=residence-based.
#91
Thailand
TH
48.8 of 100
Medium confidence
CIT 20%; PIT top 35%; VAT/GST 7%; regime=residence-based.
#92
Bangladesh
BD
48.4 of 100
Low confidence
CIT 27.5%; PIT top 25%; VAT/GST 15%; regime=residence-based.
#93
Dominican Republic
DO
48.4 of 100
Medium confidence
CIT 27%; PIT top 25%; VAT/GST 18%; regime=residence-based.
#94
Taiwan
TW
48.4 of 100
Medium confidence
CIT 20%; PIT top 40%; VAT/GST 5%; regime=residence-based.
#95
Vietnam
VN
48.4 of 100
Medium confidence
CIT 20%; PIT top 35%; VAT/GST 10%; regime=residence-based.
#96
Slovakia
SK
48.3 of 100
Medium confidence
CIT 24%; PIT top 25%; VAT/GST 23%; regime=residence-based.
#97
Uruguay
UY
48.1 of 100
Medium confidence
CIT 25%; PIT top 36%; VAT/GST 22%; regime=territorial.
#98
Virgin Islands (U.S.)
VI
48 of 100
Estimate
CIT 23.1%; PIT n/a; regime=residence-based.
#99
Russia
RU
47.5 of 100
Medium confidence
CIT 25%; PIT top 22%; VAT/GST 20%; regime=residence-based.
#100
Trinidad and Tobago
TT
46.6 of 100
Medium confidence
CIT 30%; PIT top 25%; VAT/GST 12.5%; regime=residence-based.
#101
Costa Rica
CR
46.5 of 100
Medium confidence
CIT 30%; PIT top 25%; VAT/GST 13%; regime=residence-based.
#102
Angola
AO
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#103
Antigua and Barbuda
AG
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#104
Bhutan
BT
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#105
Bolivia
BO
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#106
Djibouti
DJ
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#107
Dominica
DM
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#108
Ecuador
EC
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#109
Equatorial Guinea
GQ
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#110
Eswatini
SZ
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#111
French Polynesia
PF
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#112
Guatemala
GT
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#113
Guinea
GN
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#114
Guinea-Bissau
GW
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#115
Guyana
GY
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#116
Indonesia
ID
46.4 of 100
Medium confidence
CIT 22%; PIT top 35%; VAT/GST 11%; regime=residence-based.
#117
Lesotho
LS
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#118
Liberia
LR
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#119
Mauritania
MR
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#120
Nauru
NR
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#121
Saint Helena, Ascension and Tristan da Cunha
SH
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#122
Sao Tome and Principe
ST
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#123
Sierra Leone
SL
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#124
Syria
SY
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#125
Tonga
TO
46.4 of 100
Estimate
CIT 25%; PIT n/a; regime=residence-based.
#126
Philippines
PH
45.7 of 100
Medium confidence
CIT 25%; PIT top 35%; VAT/GST 12%; regime=residence-based.
#127
Algeria
DZ
45.5 of 100
Estimate
CIT 26%; PIT n/a; regime=residence-based.
#128
New Zealand
NZ
45.4 of 100
High confidence
CIT 28%; PIT top 39%; VAT/GST 15%; regime=residence-based.
#129
Panama
PA
45.3 of 100
Medium confidence
CIT 25%; PIT top 25%; VAT/GST 7%; regime=territorial.
#130
Ghana
GH
45.2 of 100
Medium confidence
CIT 25%; PIT top 35%; VAT/GST 15%; regime=residence-based.
#131
Greenland
GL
45.1 of 100
Estimate
CIT 26.5%; PIT n/a; regime=residence-based.
#132
Nepal
NP
45 of 100
Low confidence
CIT 25%; PIT top 36%; VAT/GST 13%; regime=residence-based.
#133
Rwanda
RW
44.8 of 100
Medium confidence
CIT 28%; PIT top 30%; VAT/GST 18%; regime=residence-based.
#134
Gambia
GM
44.6 of 100
Estimate
CIT 27%; PIT n/a; regime=residence-based.
#135
Samoa
WS
44.6 of 100
Estimate
CIT 27%; PIT n/a; regime=residence-based.
#136
Togo
TG
44.6 of 100
Estimate
CIT 27%; PIT n/a; regime=residence-based.
#137
Canada
CA
44.4 of 100
High confidence
CIT 25.98%; PIT top 33%; VAT/GST 5%; regime=residence-based.
#138
Burkina Faso
BF
44.2 of 100
Estimate
CIT 27.5%; PIT n/a; regime=residence-based.
#139
Côte d'Ivoire
CI
44.2 of 100
Low confidence
CIT 25%; PIT top 36%; VAT/GST 18%; regime=residence-based.
#140
Grenada
GD
43.8 of 100
Estimate
CIT 28%; PIT n/a; regime=residence-based.
#141
Republic of the Congo
CG
43.8 of 100
Estimate
CIT 28%; PIT n/a; regime=residence-based.
#142
Saint Vincent and the Grenadines
VC
43.8 of 100
Estimate
CIT 28%; PIT n/a; regime=residence-based.
#143
Ireland
IE
43.7 of 100
High confidence
CIT 12.5%; PIT top 40%; VAT/GST 23%; regime=residence-based.
#144
Zimbabwe
ZW
43.7 of 100
Estimate
CIT 25.75%; PIT n/a; regime=residence-based.
#145
Peru
PE
43.5 of 100
Medium confidence
CIT 29.5%; PIT top 30%; VAT/GST 18%; regime=residence-based.
#146
Tanzania
TZ
43.1 of 100
Medium confidence
CIT 30%; PIT top 30%; VAT/GST 18%; regime=residence-based.
#147
Iceland
IS
42.2 of 100
Medium confidence
CIT 20%; PIT top 46.2%; VAT/GST 24%; regime=residence-based.
#148
Benin
BJ
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#149
Burundi
BI
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#150
Central African Republic
CF
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#151
Democratic Republic of the Congo
CD
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#152
El Salvador
SV
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#153
Eritrea
ER
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#154
Gabon
GA
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#155
Haiti
HT
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#156
Honduras
HN
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#157
Kiribati
KI
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#158
Malawi
MW
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#159
Mali
ML
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#160
Micronesia
FM
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#161
Montserrat
MS
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#162
New Caledonia
NC
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#163
Nicaragua
NI
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#164
Niger
NE
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#165
Niue
NU
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#166
Papua New Guinea
PG
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#167
Saint Lucia
LC
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#168
Solomon Islands
SB
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#169
South Sudan
SS
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#170
Zambia
ZM
42 of 100
Estimate
CIT 30%; PIT n/a; regime=residence-based.
#171
Greece
GR
41.6 of 100
Medium confidence
CIT 22%; PIT top 44%; VAT/GST 24%; regime=residence-based.
#172
Pakistan
PK
41.3 of 100
Low confidence
CIT 29%; PIT top 35%; VAT/GST 18%; regime=residence-based.
#173
Ethiopia
ET
40.9 of 100
Low confidence
CIT 30%; PIT top 35%; VAT/GST 15%; regime=residence-based.
#174
Kenya
KE
40.7 of 100
Medium confidence
CIT 30%; PIT top 35%; VAT/GST 16%; regime=residence-based.
#175
Chile
CL
40.2 of 100
High confidence
CIT 27%; PIT top 40%; VAT/GST 19%; regime=residence-based.
#176
Mozambique
MZ
40.2 of 100
Estimate
CIT 32%; PIT n/a; regime=residence-based.
#177
India
IN
40.1 of 100
Medium confidence
CIT 30%; PIT top 30%; VAT/GST 18%; regime=residence-based.
#178
Iran
IR
40.1 of 100
Low confidence
CIT 25%; PIT top 35%; VAT/GST 9%; regime=residence-based.
#179
Sri Lanka
LK
39.9 of 100
Low confidence
CIT 30%; PIT top 36%; VAT/GST 18%; regime=residence-based.
#180
Namibia
NA
39.8 of 100
Medium confidence
CIT 30%; PIT top 37%; VAT/GST 15%; regime=residence-based.
#181
Türkiye
TR
39.8 of 100
Medium confidence
CIT 25%; PIT top 40%; VAT/GST 20%; regime=residence-based.
#182
Saint Kitts and Nevis
KN
39.4 of 100
Estimate
CIT 33%; PIT n/a; regime=residence-based.
#183
Mexico
MX
38.7 of 100
High confidence
CIT 30%; PIT top 35%; VAT/GST 16%; regime=residence-based.
#184
Israel
IL
38.6 of 100
High confidence
CIT 23%; PIT top 50%; VAT/GST 17%; regime=residence-based.
#185
American Samoa
AS
38.5 of 100
Estimate
CIT 34%; PIT n/a; regime=residence-based.
#186
Venezuela
VE
38.5 of 100
Estimate
CIT 34%; PIT n/a; regime=residence-based.
#187
Senegal
SN
37.7 of 100
Low confidence
CIT 30%; PIT top 40%; VAT/GST 18%; regime=residence-based.
#188
Uganda
UG
37.7 of 100
Medium confidence
CIT 30%; PIT top 40%; VAT/GST 18%; regime=residence-based.
#189
Cameroon
CM
37.6 of 100
Low confidence
CIT 33%; PIT top 35%; VAT/GST 19.25%; regime=residence-based.
#190
Chad
TD
37.6 of 100
Estimate
CIT 35%; PIT n/a; regime=residence-based.
#191
Cuba
CU
37.6 of 100
Estimate
CIT 35%; PIT n/a; regime=residence-based.
#192
Sudan
SD
37.6 of 100
Estimate
CIT 35%; PIT n/a; regime=residence-based.
#193
United Kingdom
GB
37.3 of 100
High confidence
CIT 25%; PIT top 45%; VAT/GST 20%; regime=residence-based.
#194
China
CN
37.1 of 100
Medium confidence
CIT 25%; PIT top 45%; VAT/GST 13%; regime=residence-based.
#195
South Korea
KR
36.9 of 100
High confidence
CIT 26.4%; PIT top 49.5%; VAT/GST 10%; regime=residence-based.
#196
Suriname
SR
36.8 of 100
Estimate
CIT 36%; PIT n/a; regime=residence-based.
#197
Slovenia
SI
36.7 of 100
Medium confidence
CIT 22%; PIT top 50%; VAT/GST 22%; regime=residence-based.
#198
Finland
FI
35.4 of 100
High confidence
CIT 20%; PIT top 51.4%; VAT/GST 25.5%; regime=residence-based.
#199
Puerto Rico
PR
35.4 of 100
Estimate
CIT 37.5%; PIT n/a; regime=residence-based.
#200
Italy
IT
35.2 of 100
High confidence
CIT 27.81%; PIT top 43%; VAT/GST 22%; regime=residence-based.
#201
Spain
ES
35.2 of 100
High confidence
CIT 25%; PIT top 47%; VAT/GST 21%; regime=residence-based.
#202
Sweden
SE
35.2 of 100
High confidence
CIT 20.6%; PIT top 52.3%; VAT/GST 25%; regime=residence-based.
#203
Norway
NO
35.1 of 100
High confidence
CIT 22%; PIT top 47.4%; VAT/GST 25%; regime=residence-based.
#204
Morocco
MA
35 of 100
Medium confidence
CIT 34%; PIT top 38%; VAT/GST 20%; regime=residence-based.
#205
Argentina
AR
34.6 of 100
Medium confidence
CIT 35%; PIT top 35%; VAT/GST 21%; regime=residence-based.
#206
Belgium
BE
34.2 of 100
High confidence
CIT 25%; PIT top 50%; VAT/GST 21%; regime=residence-based.
#207
Brazil
BR
34.1 of 100
Medium confidence
CIT 34%; PIT top 27.5%; regime=residence-based.
#208
Netherlands, Kingdom of the
NL
33.8 of 100
High confidence
CIT 25.8%; PIT top 49.5%; VAT/GST 21%; regime=residence-based.
#209
Colombia
CO
33.7 of 100
Medium confidence
CIT 35%; PIT top 39%; VAT/GST 19%; regime=residence-based.
#210
Comoros
KM
33.2 of 100
Estimate
CIT 50%; PIT n/a; regime=residence-based.
#211
Luxembourg
LU
33.1 of 100
High confidence
CIT 23.87%; PIT top 45.78%; VAT/GST 17%; regime=residence-based.
#212
Austria
AT
32.9 of 100
High confidence
CIT 23%; PIT top 55%; VAT/GST 20%; regime=residence-based.
#213
Germany
DE
32.5 of 100
High confidence
CIT 30.06%; PIT top 45%; VAT/GST 19%; regime=residence-based.
#214
Malta
MT
30.3 of 100
Medium confidence
CIT 35%; PIT top 35%; VAT/GST 18%; regime=hybrid.
#215
Australia
AU
30.2 of 100
High confidence
CIT 30%; PIT top 45%; VAT/GST 10%; regime=residence-based.
#216
Denmark
DK
29.8 of 100
High confidence
CIT 22%; PIT top 55.9%; VAT/GST 25%; regime=residence-based.
#217
Portugal
PT
29.6 of 100
High confidence
CIT 30.5%; PIT top 48%; VAT/GST 23%; regime=residence-based.
#218
South Africa
ZA
29.1 of 100
High confidence
CIT 27%; PIT top 45%; VAT/GST 15%; regime=residence-based.
#219
Japan
JP
28.7 of 100
High confidence
CIT 29.74%; PIT top 55.97%; VAT/GST 10%; regime=residence-based.
#220
France
FR
26.3 of 100
High confidence
CIT 36.13%; PIT top 45%; VAT/GST 20%; regime=residence-based.
#221
United States
US
23.9 of 100
High confidence
CIT 25.57%; PIT top 37%; regime=citizenship-based.