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Where the top income-tax rate kicks in

The taxable-income threshold above which each country applies its top personal rate.

CountryEntry band
Andorra0% up to EUR 24,000
Argentina5% on the first ARS 2,000,030 of taxable income
Australia0% up to AUD 18,200
Austria0% up to €13,539
Bahrain0% — no brackets exist
Belgium25% after the €11,180 tax-free base
Belize0% — total income up to BZD 29,000 is exempt (since January 2025)
Bulgaria10% from the first euro
Canada14% federal after the CAD 16,452 basic personal amount
Chile0% up to 13.5 UTA (≈ CLP 11.3 million at the Dec 2025 unit)
Colombia0% up to 1,090 UVT (≈ COP 57 million)
Costa Rica0% up to CRC 918,000/month (employment) or CRC 6,244,000/year (self-employed)
Croatia15% – 23% after the EUR 600 monthly allowance
Cyprus0% on the first EUR 22,000
Czech Republic15%, offset by the CZK 30,840 basic credit
Denmark≈ 42% marginal after the DKK 54,100 allowance
Ecuador0% up to USD 12,208, then 5%
El Salvador0% up to USD 6,600
Estonia0% on the first EUR 8,400 (EUR 9,312 from pension age)
Finland12.64% state from the first euro, offset by credits
France0% up to €11,600 per part
Georgia20% from the first lari — no general personal allowance
Germany0% up to €12,348, then from 14%
Greece9% on the first EUR 10,000 (0% up to EUR 20,000 if you are under 26)
Hong Kong2% on the first HKD 50,000 of net chargeable income
Hungary15% from the first forint (0% for exempt groups)
Indonesia5% on the first IDR 60 million
Ireland20% up to €44,000
Italy23% on the first €28,000
Japan5% national on the first JPY 1.95 million
Latvia25.5% after the EUR 6,600 annual allowance
Lithuania20%, after an allowance of up to EUR 747 a month
Luxembourg0% up to €13,230
Malaysia0% on the first MYR 5,000, then 1% to MYR 20,000
Malta0% on the first EUR 12,000 (single); up to EUR 22,500 tax-free for married parents of 2+ children
Mauritius0% on the first MUR 500,000
Mexico1.92% on the first MXN 10,135
Monaco0%
Montenegro0% up to EUR 700/month
Netherlands35.75% to €38,883 (8.1% tax + 27.65% national insurance)
New Zealand10.5% on the first NZD 15,600
Norway22% flat after allowances; bracket tax from NOK 226,100
Panama0% up to PAB 11,000
Peru8% on the first 5 UIT (PEN 27,500) of taxable income
Philippines0% on the first PHP 250,000, then 15%
Poland0% on the first PLN 30,000; 12% band to PLN 120,000
Portugal12.5% on the first €8,342
Qatar0%
Romania10% after contributions and the minimum-wage-linked allowance
Saudi Arabia0%
Singapore0% on the first SGD 20,000
Slovakia19% after the EUR 5,966.73 personal allowance
Slovenia16% after allowances
South Africa18% on the first ZAR 245,100
South Korea6% on the first KRW 14 million
Spain19% on the first €12,450
SwedenMunicipal rate only (≈ 29%–35%) after the basic allowance
SwitzerlandFederal 0% up to CHF 15,200 (single) / CHF 29,700 (married)
Thailand0% on the first THB 150,000, then 5% to THB 300,000
Turkey15% on the first TRY 190,000 of taxable income
United Arab Emirates0%
United Kingdom£12,570 tax-free, then 20%
United States10% on the first $12,400 single / $24,800 joint
Uruguay0% up to 84 BPC (≈ UYU 577,000)
Vietnam5% on the first VND 10 million/month of taxable income

Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.

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