CountryTaxesCalc

Income tax rates by country (2026)

Top marginal income tax rate for 153 countries, ranked from highest to lowest, with the effective rate on a $100,000 salary. 15 countries charge no personal income tax; among the other 138, the average top rate is 30.8%. Click any country for its brackets and a calculator.

10 highest top rates

  1. Denmark60.5%
  2. Austria55%
  3. Sweden52.38%
  4. Belgium50%
  5. Israel50%
  6. Slovenia50%
  7. Netherlands49.5%
  8. Portugal48%
  9. Norway47.4%
  10. Spain47%

10 lowest rates above zero

  1. Guatemala7%
  2. Syria8%
  3. Serbia10%
  4. Romania10%
  5. Paraguay10%
  6. North Macedonia10%
  7. Libya10%
  8. Bulgaria10%
  9. Bosnia and Herzegovina10%
  10. Andorra10%

Plus 15 with no personal income tax: see countries with no income tax.

All 153 countries, highest top rate first

#CountryRegionTop rateEffective rate on $100,000
1 DenmarkEurope60.5%22.0%(est.)
2 AustriaEurope55%32.8%
3 SwedenEurope52.38%32.4%(est.)
4 BelgiumEurope50%37.3%
5 IsraelMiddle East50%22.1%(est.)
6 SloveniaEurope50%30.4%
7 NetherlandsEurope49.5%38.9%
8 PortugalEurope48%35.8%
9 NorwayEurope47.4%0.0%(est.)
10 SpainEurope47%32.5%
11 IcelandEurope46.29%35.2%(est.)
12 AustraliaOceania45%24.6%
13 ChinaAsia45%20.2%
14 FinlandEurope45%21.7%(est.)
15 FranceEurope45%23.6%
16 GermanyEurope45%30.0%(est.)
17 JapanAsia45%21.6%
18 South AfricaAfrica45%35.6%
19 South KoreaAsia45%23.3%
20 United KingdomEurope45%24.1%
21 GreeceEurope44%33.6%
22 ItalyEurope43%34.6%
23 SenegalAfrica43%38.8%
24 LuxembourgEurope42%25.8%
25 Papua New GuineaOceania42%37.9%
26 ChileAmericas40%14.8%
27 DR CongoAfrica40%37.2%
28 IrelandEurope40%30.5%(est.)
29 Solomon IslandsOceania40%38.0%(est.)
30 TaiwanAsia40%12.3%
31 TunisiaAfrica40%37.7%
32 TurkeyMiddle East40%30.4%
33 UgandaAfrica40%36.4%
34 ZimbabweAfrica40%40.0%
35 ColombiaAmericas39%25.8%
36 NepalAsia39%35.4%
37 New ZealandOceania39%26.9%
38 CameroonAfrica38.5%34.8%
39 SurinameAmericas38%35.9%
40 EcuadorAmericas37%21.1%
41 MoroccoAfrica37%34.3%
42 NamibiaAfrica37%29.2%
43 United StatesAmericas37%13.2%
44 ZambiaAfrica37%35.9%
45 LatviaEurope36%23.7%
46 Sri LankaAsia36%32.2%
47 UruguayAmericas36%19.1%
48 AlgeriaAfrica35%33.2%
49 ArgentinaAmericas35%15.5%(est.)
50 CyprusEurope35%22.4%
51 EthiopiaAfrica35%34.8%
52 GhanaAfrica35%32.0%
53 GuyanaAmericas35%30.6%
54 IndonesiaAsia35%25.4%
55 KenyaAfrica35%31.5%
56 MaltaEurope35%24.9%
57 MexicoAmericas35%26.1%
58 PakistanAsia35%31.3%
59 PhilippinesAsia35%26.5%
60 San MarinoEurope35%23.8%
61 SlovakiaEurope35%22.7%
62 ThailandAsia35%21.9%
63 VietnamAsia35%25.2%
64 VenezuelaAmericas34%32.9%
65 CanadaAmericas33%15.4%
66 Ivory CoastAfrica32%25.2%
67 LithuaniaEurope32%18.1%
68 MozambiqueAfrica32%29.8%
69 PolandEurope32%25.1%
70 IndiaAsia31.2%25.7%
71 BangladeshAsia30%26.5%
72 BhutanAsia30%27.5%(est.)
73 CroatiaEurope30%21.2%(est.)
74 El SalvadorAmericas30%25.8%(est.)
75 HaitiAmericas30%29.1%
76 IranMiddle East30%0.0%(est.)
77 JamaicaAmericas30%24.5%
78 JordanMiddle East30%18.3%
79 MalaysiaAsia30%21.3%
80 NicaraguaAmericas30%28.2%
81 PeruAmericas30%17.5%
82 RwandaAfrica30%29.7%
83 TanzaniaAfrica30%29.2%
84 Trinidad and TobagoAmericas30%21.7%
85 BarbadosAmericas27.5%20.1%
86 BrazilAmericas27.5%25.0%
87 EgyptAfrica27.5%26.2%
88 SamoaOceania27%25.2%
89 AngolaAfrica25%22.8%
90 AzerbaijanAsia25%23.1%
91 BelarusEurope25%13.0%
92 BelizeAmericas25%22.5%
93 BotswanaAfrica25%23.1%
94 Costa RicaAmericas25%19.9%
95 Dominican RepublicAmericas25%22.7%
96 HondurasAmericas25%21.3%
97 LaosAsia25%21.9%
98 LebanonMiddle East25%12.2%(est.)
99 MyanmarAsia25%21.1%
100 NigeriaAfrica25%23.7%
101 PanamaAmericas25%18.4%
102 SingaporeAsia24%7.5%
103 AlbaniaEurope23%19.9%
104 Czech RepublicEurope23%16.9%(est.)
105 UkraineEurope23%23.0%
106 EstoniaEurope22%20.0%
107 RussiaEurope22%15.8%
108 ArmeniaAsia20%20.0%
109 CambodiaAsia20%16.4%
110 CubaAmericas20%18.0%(est.)
111 FijiOceania20%17.2%
112 GeorgiaAsia20%20.0%
113 LiechtensteinEurope20%5.8%(est.)
114 MauritiusAfrica20%16.7%
115 MongoliaAsia20%15.7%
116 YemenMiddle East20%18.9%(est.)
117 Hong KongAsia17%11.8%
118 AfghanistanAsia15%14.0%(est.)
119 HungaryEurope15%15.0%
120 IraqMiddle East15%14.7%
121 KazakhstanAsia15%10.7%
122 MaldivesAsia15%0.0%
123 MontenegroEurope15%13.4%(est.)
124 SudanAfrica15%15.0%
125 SwitzerlandEurope13.2%2.2%(est.)
126 BoliviaAmericas13%11.9%
127 MoldovaEurope12%11.8%
128 UzbekistanAsia12%12.0%
129 AndorraEurope10%6.6%
130 Bosnia and HerzegovinaEurope10%9.8%(est.)
131 BulgariaEurope10%10.0%
132 LibyaAfrica10%9.8%
133 North MacedoniaEurope10%9.8%
134 ParaguayAmericas10%8.7%
135 RomaniaEurope10%10.0%
136 SerbiaEurope10%9.6%
137 SyriaMiddle East8%7.6%(est.)
138 GuatemalaAmericas7%5.8%
139 Antigua and BarbudaAmericas0%0.0%
140 BahamasAmericas0%0.0%
141 BahrainMiddle East0%0.0%
142 BermudaAmericas0%0.0%
143 BruneiAsia0%0.0%
144 Cayman IslandsAmericas0%0.0%
145 KuwaitMiddle East0%0.0%
146 MonacoEurope0%0.0%
147 North KoreaAsia0%0.0%(est.)
148 OmanMiddle East0%0.0%
149 QatarMiddle East0%0.0%
150 Saudi ArabiaMiddle East0%0.0%
151 TongaOceania0%0.0%
152 United Arab EmiratesMiddle East0%0.0%
153 VanuatuOceania0%0.0%

"est." marks countries whose rates we hold as estimates pending fuller verification. National income tax only: social contributions and local taxes are excluded.

Income tax rates FAQ

Which country has the highest income tax rate?+

In our 2026 data, Denmark has the highest top marginal rate at 60.5%, followed by Austria (55%) and Sweden (52.38%). A top marginal rate applies only to income above the highest bracket threshold, so most earners pay much less overall.

Which countries have no income tax?+

15 of the 153 countries here levy no personal income tax on employment income in our model. See the full list, with caveats, in countries with no income tax.

What is the difference between the top rate and the effective rate?+

The top rate is the percentage on your last slice of income. The effective rate is total tax divided by total income, which is lower because lower slices are taxed at lower rates. The last column shows the effective rate on $100,000.

Are these rates the full tax burden?+

No. They cover national personal income tax only. Social security and pension contributions, local or regional income taxes, VAT and other levies are not included, so take-home pay will differ.

How were the effective rates calculated?+

Each effective rate applies the country's 2026 brackets and estimated standard deduction to a $100,000 salary converted to the local currency at approximate fixed reference rates (not live exchange rates). Treat them as illustrations for comparison, not tax advice.

Want your own number? Open the income tax calculators or compare two countries side by side.