Country rankings

Countries with Flat Tax

Belize has the highest Flat Tax (25.0%), followed by Estonia (22.0%) and Georgia (20.0%). Timor-Leste has the lowest (10.0%).

Economics39 countries · 3 metricsUpdated Sep 21, 2025Original page
28 sources
Flat TaxBetter directionWhether a higher or a lower value is better. A green arrow means higher is better, a red arrow means lower is better, and no arrow means neither.More in the glossary →
20 of 235 countries
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Flat Tax

Green is better, red is worse (lower is better). Click a place to highlight it.

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All 20 ranked

Best first.

Distribution Median and middle halfThe median is the middle value: half of places are above it, half below. The middle half is the range holding the central 50% of places.More in the glossary →

Each dot is one country; the lines mark the median and the middle half.

Median
12.5%
Middle half 10.0% – 20.0%
Average
14.9%
20 countries
Lowest (best)
10.0%
Kazakhstan
Highest (worst)
25.0%
Belize

Data

Click a column to sort, a row to highlight that place on the charts.

39 countries · # = rank by Flat Tax
#
1KazakhstanCurrent10.0%—
1RomaniaCurrent10.0%—
1TurkmenistanCurrent10.0%—
1KyrgyzstanCurrent10.0%—
1BulgariaCurrent10.0%—
1Bosnia and HerzegovinaCurrent10.0%—
1North MacedoniaCurrent10.0%—
1Timor-LesteCurrent10.0%Wages paid to employees who are non-residents of Timor-Leste are taxed at a flat rate of 10 (i.e. with no tax-free threshold). Wages are taxable whether provided in a cash or non-cash form.
9UzbekistanCurrent12.0%—
9MoldovaCurrent12.0%—
11BoliviaCurrent13.0%—
12HungaryCurrent15.0%—
13UkraineCurrent19.5%—
14GeorgiaCurrent20.0%—
14ArmeniaCurrent20.0%—
14JerseyCurrent20.0%—
14GuernseyCurrent20.0%—
14NauruCurrent20.0%—
19EstoniaCurrent22.0%—
20BelizeCurrent25.0%—
—RussiaFormer/Replaced—Russia introduced a flat tax of 13% on personal income in 2001, and a second higher rate of 15% in 2021.
—MadagascarFormer/Replaced—Madagascar had a flat tax of 20% on personal income until 2021, when it introduced additional lower rates of 5, 10 and 15%.[
—CzechiaFormer/Replaced—Czech Republic introduced a flat tax of 15% on personal income in 2008. However, this tax also applied to employer contributions to social security and health insurance, for an effective tax rate of about 20% on income from work up to the contribution limit. In 2013, a tax of …
—BelarusFormer/Replaced—Belarus introduced a flat tax of 12% on personal income in 2009, increased to 13% in 2015. It introduced a second higher rate of 25% in 2024
—Hong KongFormer/Replaced—Hong Kong introduced a standard tax of 10% on personal income in 1947, as a maximum alternative to progressive rates. The standard rate was increased to 12.5% in 1950, 15% in 1966, and had temporary increases up to 17% in 1984–1989 and up to 16% in 2003–2008. In 2024, it intro…
—SlovakiaFormer/Replaced—Slovakia introduced a flat tax of 19% on personal income in 2004, and a second higher rate of 25% in 2013
—MongoliaFormer/Replaced—Mongolia had a flat tax of 10% on personal income until 2023, when it introduced additional higher rates of 15 and 20%
—JamaicaFormer/Replaced—Jamaica had a flat tax of 25% on personal income until 2010, when it introduced additional higher rates of 27.5% and 33%. It restored the flat tax of 25% in 2011, and introduced a second higher rate of 30% in 2016.
—LithuaniaFormer/Replaced—Lithuania introduced a flat tax of 33% on personal income in 1995. The rate was changed to 27% in 2006, 24% in 2008, and 15% in 2009. In 2019, Lithuania replaced its flat tax with progressive rates of 20% and 27%. In 2020, the second rate was increased to 32%
—AlbaniaFormer/Replaced—Albania introduced a flat tax of 10% on personal income in 2008, and replaced it with two rates of 13% and 23% in 2014
—LatviaFormer/Replaced—Latvia introduced a flat tax of 25% on personal income in 1997. The rate was changed to 23% in 2009, 26% in 2010, 25% in 2011, 24% in 2013, and 23% in 2015. In 2018, Latvia replaced its flat tax with progressive rates of 20%, 23% and 31.4%
—Trinidad and TobagoFormer/Replaced—Trinidad and Tobago had a flat tax of 25% on personal income until 2017, when it introduced a second higher rate of 30%
—MauritiusFormer/Replaced—Mauritius introduced a flat tax rate of 15% on personal income in 2009.In 2017, it introduced an additional "solidarity levy" of 5% on high income, for a combined top rate of 20%. In 2018, it introduced an additional lower rate of 10%
—GuyanaFormer/Replaced—Guyana had a flat tax of 30% on personal income until 2017, when it replaced it with progressive rates of 28% and 40%
—MontenegroFormer/Replaced—Montenegro introduced a flat tax of 15% on personal income in 2007, reduced to 12% in 2009 and 9% in 2010. It introduced a second higher rate of 15% in 2013, reduced to 13% in 2015, 11% in 2016, and eliminated in 2020, thus returning to a flat tax of 9%. It reintroduced a seco…
—IcelandFormer/Replaced—Iceland introduced a national flat tax on personal income in 2007, at a rate of 22.75%. With the additional municipal tax, which was already flat, the total tax rate was up to 36%. In 2010, Iceland replaced its national flat tax with progressive rates of 24.1% to 33%. With the…
—SeychellesFormer/Replaced—Seychelles had a flat tax of 15% on personal income until 2018, when it introduced additional higher rates of 20% and 30%
—GreenlandFormer/Replaced—Grenada had a flat tax of 30% on personal income until 2014, when it introduced a second lower rate of 15%
—TuvaluFormer/Replaced—Tuvalu had a flat tax of 30% on personal income until 2009, when it introduced a second lower rate of 15%.

What correlates with Flat Tax?

Pearson r against 1,506 other country metrics sharing at least 12 countries, 1 near-identical series hidden. Correlation is not causation.

Higher together

Places that have a higher Flat Tax tend to score higher on these

  1. Individual Capital Gains Tax Rate (Standard Pct)Capital Gains Tax by Country
    r = +0.79 · very strong · n = 16
    Plot
  2. Capture Fisheries ProductionFishing Industry by Country
    r = +0.71 · very strong · n = 17
    Plot
  3. HIV Prevalence Among AdultsHIV Rates by Country
    r = +0.71 · very strong · n = 12
    Plot
  4. Self-Harm Gun Deaths as % of All Deaths IHMEGun Deaths by Country
    r = +0.70 · very strong · n = 18
    Plot
  5. Gallagher Index ValueGallagher Index by Country
    r = +0.68 · strong · n = 13
    Plot
  6. Coronavirus Cases per 100kCoronavirus by Country
    r = +0.65 · strong · n = 19
    Plot

Opposite directions

Places that have a higher Flat Tax tend to score lower on these

  1. Number of StocksBond Market Size by Country
    r = −0.80 · very strong · n = 14
    Plot
  2. Adult PopulationWealth per Adult by Country
    r = −0.62 · strong · n = 12
    Plot
  3. Salt Consumption Per CapitaSalt Consumption by Country
    r = −0.60 · strong · n = 18
    Plot
  4. Sodium Consumption Per CapitaSalt Consumption by Country
    r = −0.58 · strong · n = 18
    Plot
  5. % Annual ChangeDeforestation Rates by Country
    r = −0.57 · strong · n = 15
    Plot
  6. Android Market ShareiPhone Market Share by Country
    r = −0.57 · strong · n = 19
    Plot

Quick answers

Which country has the highest Flat Tax?
Belize has the highest Flat Tax, at 25.0%, followed by Estonia (22.0%) and Georgia (20.0%).
Which country has the lowest Flat Tax?
Timor-Leste has the lowest Flat Tax, at 10.0%.
What is the median Flat Tax across countries?
The median is 12.5% across the 20 countries with data.
Where does this countries with flat tax data come from?
Rankodex compiles it from World Population Review and the primary sources it cites: Flat tax - Wiki; US Expat Tax Guide: Filing Taxes in Albania - Greenback Tax Services; Estonia Personal Income Tax Guide - PwC Tax Summaries; Living in Georgia Tax-Free: A Guide to Zero Tax - Nomad Capitalist.