Countries with the Lowest Income Tax Rates

Countries with the lowest non-zero personal income tax rates, ideal for tax-efficient living.

#CountryRate
1Guatemala flag
Guatemala

North America

7%
2Andorra flag
Andorra

Europe

10%
3Bosnia and Herzegovina flag
Bosnia and Herzegovina

Europe

10%
4Bulgaria flag
Bulgaria

Europe

10%
5Federated States of Micronesia flag
Federated States of Micronesia

Oceania

10%
6Kazakhstan flag
Kazakhstan

Asia

10%
7Kosovo flag
Kosovo

Europe

10%
8Kyrgyzstan flag
Kyrgyzstan

Asia

10%
9North Macedonia flag
North Macedonia

Europe

10%
10Paraguay flag
Paraguay

South America

10%
11Romania flag
Romania

Europe

10%
12Timor-Leste flag
Timor-Leste

Asia

10%
13Turkmenistan flag
Turkmenistan

Asia

10%
14Macau flag
Macau

Asia

12%
15Marshall Islands flag
Marshall Islands

Oceania

12%
16Moldova flag
Moldova

Europe

12%
17Palau flag
Palau

Oceania

12%
18Uzbekistan flag
Uzbekistan

Asia

12%
19Belarus flag
Belarus

Europe

13%
20Tajikistan flag
Tajikistan

Asia

13%
21Azerbaijan flag
Azerbaijan

Asia

14%
22Hungary flag
Hungary

Europe

15%
23Iraq flag
Iraq

Asia

15%
24Libya flag
Libya

Africa

15%
25Montenegro flag
Montenegro

Europe

15%
26Sudan flag
Sudan

Africa

15%
27Hong Kong flag
Hong Kong

Asia

17%
28Ukraine flag
Ukraine

Europe

19.5%
29Afghanistan flag
Afghanistan

Asia

20%
30Armenia flag
Armenia

Asia

20%
31Cambodia flag
Cambodia

Asia

20%
32Estonia flag
Estonia

Europe

20%
33Fiji flag
Fiji

Oceania

20%
34Georgia flag
Georgia

Asia

20%
35Guinea-Bissau flag
Guinea-Bissau

Africa

20%
36Madagascar flag
Madagascar

Africa

20%
37Mauritius flag
Mauritius

Africa

20%
38Serbia flag
Serbia

Europe

20%
39South Sudan flag
South Sudan

Africa

20%
40Yemen flag
Yemen

Asia

20%
41Russia flag
Russia

Europe

22%
42Syria flag
Syria

Asia

22%
43Liechtenstein flag
Liechtenstein

Europe

22.4%
44Albania flag
Albania

Europe

23%
45Czech Republic flag
Czech Republic

Europe

23%
46Nigeria flag
Nigeria

Africa

24%
47Singapore flag
Singapore

Asia

24%
48Angola flag
Angola

Africa

25%
49Bangladesh flag
Bangladesh

Asia

25%
50Belize flag
Belize

North America

25%
51Bhutan flag
Bhutan

Asia

25%
52Botswana flag
Botswana

Africa

25%
53Costa Rica flag
Costa Rica

North America

25%
54Dominican Republic flag
Dominican Republic

North America

25%
55Honduras flag
Honduras

North America

25%
56Laos flag
Laos

Asia

25%
57Lebanon flag
Lebanon

Asia

25%
58Liberia flag
Liberia

Africa

25%
59Mongolia flag
Mongolia

Asia

25%
60Myanmar flag
Myanmar

Asia

25%
61Panama flag
Panama

North America

25%
62São Tomé and Príncipe flag
São Tomé and Príncipe

Africa

25%
63Slovakia flag
Slovakia

Europe

25%
64Trinidad and Tobago flag
Trinidad and Tobago

North America

25%
65Samoa flag
Samoa

Oceania

27%
66Brazil flag
Brazil

South America

27.5%
67Burkina Faso flag
Burkina Faso

Africa

27.5%
68Cape Verde flag
Cape Verde

Africa

27.5%
69Egypt flag
Egypt

Africa

27.5%
70Barbados flag
Barbados

North America

28.5%
71Burundi flag
Burundi

Africa

30%
72Comoros flag
Comoros

Africa

30%
73Djibouti flag
Djibouti

Africa

30%
74El Salvador flag
El Salvador

North America

30%
75Eritrea flag
Eritrea

Africa

30%
76Gambia flag
Gambia

Africa

30%
77Grenada flag
Grenada

North America

30%
78Haiti flag
Haiti

North America

30%
79Jamaica flag
Jamaica

North America

30%
80Lesotho flag
Lesotho

Africa

30%
81Malawi flag
Malawi

Africa

30%
82Malaysia flag
Malaysia

Asia

30%
83Nicaragua flag
Nicaragua

North America

30%
84Peru flag
Peru

South America

30%
85Rwanda flag
Rwanda

Africa

30%
86Saint Lucia flag
Saint Lucia

North America

30%
87Seychelles flag
Seychelles

Africa

30%
88Sierra Leone flag
Sierra Leone

Africa

30%
89Somalia flag
Somalia

Africa

30%
90Tanzania flag
Tanzania

Africa

30%
91Latvia flag
Latvia

Europe

31%
92Lithuania flag
Lithuania

Europe

32%
93Mozambique flag
Mozambique

Africa

32%
94Poland flag
Poland

Europe

32%
95Saint Vincent and the Grenadines flag
Saint Vincent and the Grenadines

North America

32.5%
96Eswatini flag
Eswatini

Africa

33%
97Puerto Rico flag
Puerto Rico

North America

33%
98Venezuela flag
Venezuela

South America

34%
99Algeria flag
Algeria

Africa

35%
100Argentina flag
Argentina

South America

35%
101Benin flag
Benin

Africa

35%
102Cameroon flag
Cameroon

Africa

35%
103Cyprus flag
Cyprus

Europe

35%
104Equatorial Guinea flag
Equatorial Guinea

Africa

35%
105Ethiopia flag
Ethiopia

Africa

35%
106Gabon flag
Gabon

Africa

35%
107Ghana flag
Ghana

Africa

35%
108Guinea flag
Guinea

Africa

35%
109Indonesia flag
Indonesia

Asia

35%
110Iran flag
Iran

Asia

35%
111Jordan flag
Jordan

Asia

35%
112Kenya flag
Kenya

Africa

35%
113Kiribati flag
Kiribati

Oceania

35%
114Malta flag
Malta

Europe

35%
115Mexico flag
Mexico

North America

35%
116Niger flag
Niger

Africa

35%
117Pakistan flag
Pakistan

Asia

35%
118Philippines flag
Philippines

Asia

35%
119San Marino flag
San Marino

Europe

35%
120Thailand flag
Thailand

Asia

35%
121Togo flag
Togo

Africa

35%
122Tunisia flag
Tunisia

Africa

35%
123Vietnam flag
Vietnam

Asia

35%
124Croatia flag
Croatia

Europe

35.4%
125Côte d'Ivoire flag
Côte d'Ivoire

Africa

36%
126Nepal flag
Nepal

Asia

36%
127Sri Lanka flag
Sri Lanka

Asia

36%
128Uruguay flag
Uruguay

South America

36%
129Ecuador flag
Ecuador

South America

37%
130Namibia flag
Namibia

Africa

37%
131United States flag
United States

North America

37%
132Zambia flag
Zambia

Africa

37.5%
133Morocco flag
Morocco

Africa

38%
134Suriname flag
Suriname

South America

38%
135Colombia flag
Colombia

South America

39%
136New Zealand flag
New Zealand

Oceania

39%
137Chile flag
Chile

South America

40%
138Democratic Republic of the Congo flag
Democratic Republic of the Congo

Africa

40%
139Guyana flag
Guyana

South America

40%
140Mali flag
Mali

Africa

40%
141Mauritania flag
Mauritania

Africa

40%
142Republic of the Congo flag
Republic of the Congo

Africa

40%
143Senegal flag
Senegal

Africa

40%
144Solomon Islands flag
Solomon Islands

Oceania

40%
145Switzerland flag
Switzerland

Europe

40%
146Taiwan flag
Taiwan

Asia

40%
147Turkey flag
Turkey

Asia

40%
148Uganda flag
Uganda

Africa

40%
149Zimbabwe flag
Zimbabwe

Africa

40%
150Luxembourg flag
Luxembourg

Europe

42%
151Papua New Guinea flag
Papua New Guinea

Oceania

42%
152India flag
India

Asia

42.7%
153Italy flag
Italy

Europe

43%
154Greece flag
Greece

Europe

44%
155Australia flag
Australia

Oceania

45%
156China flag
China

Asia

45%
157France flag
France

Europe

45%
158Germany flag
Germany

Europe

45%
159South Africa flag
South Africa

Africa

45%
160United Kingdom flag
United Kingdom

Europe

45%
161Iceland flag
Iceland

Europe

46.3%
162Spain flag
Spain

Europe

47%
163Norway flag
Norway

Europe

47.4%
164Portugal flag
Portugal

Europe

48%
165Curaçao flag
Curaçao

North America

48.3%
166Netherlands flag
Netherlands

Europe

49.5%
167South Korea flag
South Korea

Asia

49.5%
168Belgium flag
Belgium

Europe

50%
169Central African Republic flag
Central African Republic

Africa

50%
170Cuba flag
Cuba

North America

50%
171Israel flag
Israel

Asia

50%
172Slovenia flag
Slovenia

Europe

50%
173Aruba flag
Aruba

North America

52%
174Ireland flag
Ireland

Europe

52%
175Sweden flag
Sweden

Europe

52%
176Canada flag
Canada

North America

53%
177Austria flag
Austria

Europe

55%
178Japan flag
Japan

Asia

55%
179Denmark flag
Denmark

Europe

55.9%
180Finland flag
Finland

Europe

56.5%
181Chad flag
Chad

Africa

60%