Flat income-tax countries

• Andorra10%

  Range: 0% – 10%

• Argentina35%

  Range: 5% – 35%

• Bahrain0%

  Range: 0%

• Belize25%

  Range: 0% – 25%

• Bulgaria10%

  Range: Flat 10%; sole traders 15%; dividends 5%

• Canada33% + province

  Range: Federal 14% – 33%; combined with provinces roughly 44.5% – 54.8% at the top

• Cyprus35%

  Range: 0% – 35% for residents; 0% band up to EUR 22,000 (2026)

• Czech Republic23%

  Range: 15% / 23% for residents; 23% only above CZK 1,762,812 (2026)

• Estonia22%

  Range: Flat 22%; dividends 0% at shareholder level

• Georgia20%

  Range: 0% – 20%

• Greece44%

  Range: 9% – 44% for residents; 0% up to EUR 20,000 if you are under 26

• Hong Kong15% / 17%

  Range: 2% – 17% progressive, capped at the 15%/16% standard rate

• Hungary15%

  Range: Flat 15% (plus 13% social tax on some income); 0% for under-25s and qualifying mothers

• Latvia33%

  Range: 25.5% / 33% (+3% over EUR 200,000); capital income 25.5%

• Lithuania32%

  Range: 20% / 25% / 32% (2026); dividends and small passive income at 15%

• Malta35%

  Range: 0% – 35% for residents; special 15% flat regimes for many expats

• Monaco0%

  Range: 0% personal income tax

• Peru30%

  Range: 8% – 30% (work); effective 5% (capital)

• Philippines35%

  Range: 0% – 35%

• Poland32%

  Range: 12% / 32% for residents, plus a 4% solidarity tax over PLN 1 million

• Qatar0% / 10%

  Range: 0% on personal income; 10% on business profits

• Romania10%

  Range: Flat 10% income tax; 16% on dividends and crypto (2026)

• Saudi Arabia0% / 20%

  Range: 0% on personal income; 20% on business profits (Zakat 2.5% for Saudi/Gulf nationals)

• Slovakia35%

  Range: 19% – 35% for residents (2026); business income from 15%

• Slovenia50%

  Range: 16% – 50% for residents; passive income at flat 25%

• South Africa45%

  Range: 18% – 45%

• Switzerland11.5% federal (+ canton)

  Range: Federal 0% – 11.5%; total burden varies by canton (roughly 20% – 45% top rates all-in)

• Thailand35%

  Range: 0% – 35%

• United Arab Emirates0%

  Range: 0% personal income tax

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