Country rankings
Highest Taxed Countries
Denmark has the highest Personal Income Tax in 2026 (60.5%), followed by Japan (56.0%) and Austria (55.0%). Guatemala has the lowest (7%).
Economics185 countries · 3 metricsUpdated Oct 28, 2026Original page
8 sources
- List of Countries by Corporate Tax Rate - Trading Economics
- List of Countries by Personal Income Tax Rate - Trading Economics
- List of Countries by Sales Tax Rate - Trading Economics
- Corporate Tax Rates Around the World - Tax Foundation
- Individual Income Tax Rates Table - KPMG
- Corporate Tax Rates Table - KPMG
- Countries With the Highest Single and Family Income Tax Rates - Investopedia
- Countries by Tax Rates - Wiki
142 of 235 countries
Personal Income Tax, 2026
Green is better, red is worse (lower is better). Click a place to highlight it.
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Ranking
Best first: the first 15 and last 5 of 142 countries.
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
32.0%
Middle half 22.5% – 40.0%
Average
31.0%
142 countries
Lowest (best)
7%
Guatemala
Highest (worst)
60.5%
Denmark
Over time · 2023–2026
The top 5 in 2026, against the median.
- Median of all countries
- Guatemala
- Kazakhstan
- Romania
- Libya
- Bulgaria
Data
Click a column to sort, a row to highlight that place on the charts.
184 countries · # = rank by Personal Income Tax
| # | ||||
|---|---|---|---|---|
| 1 |  Guatemala | 7% | 12.0% | 25.0% |
| 2 |  Kazakhstan | 10.0% | 16.0% | 20.0% |
| 2 |  Romania | 10.0% | 19.0% | 16.0% |
| 2 |  Libya | 10.0% | — | 20.0% |
| 2 |  Bulgaria | 10.0% | 20.0% | 10.0% |
| 2 |  Serbia | 10.0% | 20.0% | 15.0% |
| 2 |  Bosnia and Herzegovina | 10.0% | 17.0% | 10.0% |
| 2 |  North Macedonia | 10.0% | 18.0% | 10.0% |
| 9 |  Uzbekistan | 12.0% | 12.0% | 15.0% |
| 9 |  Tajikistan | 12.0% | 14.0% | — |
| 9 |  Moldova | 12.0% | 20.0% | 12.0% |
| 9 |  Macau | 12.0% | — | 12.0% |
| 13 |  Russia | 13.0% | 22.0% | 25.0% |
| 13 |  Bolivia | 13.0% | 13.0% | 25.0% |
| 13 |  Belarus | 13.0% | 20.0% | 25.0% |
| 16 |  Sudan | 15.0% | 17.0% | 35.0% |
| 16 |  Iraq | 15.0% | — | 15.0% |
| 16 |  Hungary | 15.0% | 27.0% | 9% |
| 16 |  Montenegro | 15.0% | 21.0% | 15.0% |
| 16 |  Seychelles | 15.0% | 15.0% | 33.0% |
| 21 |  Hong Kong | 16.0% | — | 16.5% |
| 22 |  Ukraine | 18.0% | 20.0% | 18.0% |
| 22 |  Sri Lanka | 18.0% | 18.0% | 30.0% |
| 24 |  Afghanistan | 20.0% | 10.0% | 20.0% |
| 24 |  Madagascar | 20.0% | 20.0% | 20.0% |
| 24 |  Cambodia | 20.0% | 10.0% | 33.0% |
| 24 |  Guinea | 20.0% | 18.0% | 30.0% |
| 24 |  Georgia | 20.0% | 18.0% | 15.0% |
| 24 |  Mongolia | 20.0% | 10.0% | 25.0% |
| 24 |  Armenia | 20.0% | 20.0% | 18.0% |
| 24 |  Mauritius | 20.0% | 15.0% | 15.0% |
| 24 |  Fiji | 20.0% | 15.0% | 25.0% |
| 33 |  Isle of Man | 21.0% | 20.0% | — |
| 34 |  Syria | 22.0% | — | 28.0% |
| 34 |  Estonia | 22.0% | 24.0% | 22.0% |
| 36 |  Liechtenstein | 22.4% | 8.1% | 12.5% |
| 37 |  Czechia | 23.0% | 21.0% | 21.0% |
| 37 |  Albania | 23.0% | 20.0% | 15.0% |
| 39 |  Nigeria | 24.0% | 7.5% | 30.0% |
| 39 |  Singapore | 24.0% | 9% | 17.0% |
| 41 |  Myanmar | 25.0% | 5% | 22.0% |
| 41 |  Angola | 25.0% | 14.0% | 25.0% |
| 41 |  Dominican Republic | 25.0% | 18.0% | 27.0% |
| 41 |  Honduras | 25.0% | 15.0% | 25.0% |
| 41 |  Azerbaijan | 25.0% | 18.0% | 20.0% |
| 41 |  Laos | 25.0% | 10.0% | 20.0% |
| 41 |  Lebanon | 25.0% | 11.0% | 17.0% |
| 41 |  Costa Rica | 25.0% | 13.0% | 30.0% |
| 41 |  Panama | 25.0% | 7% | 25.0% |
| 41 |  Botswana | 25.0% | 14.0% | 22.0% |
| 41 |  Equatorial Guinea | 25.0% | 15.0% | 25.0% |
| 41 |  Trinidad and Tobago | 25.0% | 12.5% | 30.0% |
| 53 |  Samoa | 27.0% | 15.0% | 27.0% |
| 54 |  Brazil | 27.5% | 17.0% | 34.0% |
| 54 |  Egypt | 27.5% | 14.0% | 22.5% |
| 54 |  Barbados | 27.5% | 17.5% | 5.5% |
| 57 |  Bangladesh | 30.0% | 15.0% | 27.5% |
| 57 |  Tanzania | 30.0% | 18.0% | 30.0% |
| 57 |  Malaysia | 30.0% | 10.0% | 24.0% |
| 57 |  Peru | 30.0% | 18.0% | 29.5% |
| 57 |  Chad | 30.0% | 18.0% | 35.0% |
| 57 |  Ecuador | 30.0% | 13.0% | 30.0% |
| 57 |  Rwanda | 30.0% | 18.0% | 28.0% |
| 57 |  Jordan | 30.0% | 16.0% | 20.0% |
| 57 |  Sierra Leone | 30.0% | 15.0% | 30.0% |
| 57 |  Nicaragua | 30.0% | 15.0% | 30.0% |
| 57 |  El Salvador | 30.0% | 13.0% | 30.0% |
| 57 |  Croatia | 30.0% | 25.0% | 18.0% |
| 57 |  Jamaica | 30.0% | 15.0% | 25.0% |
| 57 |  Lesotho | 30.0% | 15.0% | 25.0% |
| 71 |  Poland | 32.0% | 23.0% | 19.0% |
| 71 |  Mozambique | 32.0% | 16.0% | 32.0% |
| 71 |  Lithuania | 32.0% | 21.0% | 17.0% |
| 74 |  Canada | 33.0% | 5% | — |
| 74 |  Puerto Rico | 33.0% | — | 37.5% |
| 74 |  Eswatini | 33.0% | 15.0% | 25.0% |
| 77 |  Venezuela | 34.0% | 16.0% | 34.0% |
| 78 |  Indonesia | 35.0% | 12.0% | 22.0% |
| 78 |  Pakistan | 35.0% | 18.0% | 29.0% |
| 78 |  Ethiopia | 35.0% | 15.0% | 30.0% |
| 78 |  Mexico | 35.0% | 16.0% | 30.0% |
| 78 |  Philippines | 35.0% | 12.0% | 25.0% |
| 78 |  Vietnam | 35.0% | 8% | 20.0% |
| 78 |  Thailand | 35.0% | 7% | 20.0% |
| 78 |  Kenya | 35.0% | 16.0% | 30.0% |
| 78 |  Algeria | 35.0% | 19.0% | 26.0% |
| 78 |  Argentina | 35.0% | 21.0% | 35.0% |
| 78 |  Ghana | 35.0% | 15.0% | 25.0% |
| 78 |  Slovakia | 35.0% | 23.0% | 24.0% |
| 78 |  Gambia | 35.0% | 15.0% | 27.0% |
| 78 |  Gabon | 35.0% | 18.0% | 30.0% |
| 78 |  Cyprus | 35.0% | 19.0% | 12.5% |
| 78 |  Malta | 35.0% | 18.0% | 35.0% |
| 94 |  Uruguay | 36.0% | 22.0% | 25.0% |
| 94 |  Latvia | 36.0% | 21.0% | 20.0% |
| 96 |  United States | 37.0% | — | 21.0% |
| 96 |  Zambia | 37.0% | 16.0% | 30.0% |
| 96 |  Namibia | 37.0% | 15.0% | 28.0% |
| 99 |  Morocco | 38.0% | 20.0% | 35.0% |
| 99 |  Suriname | 38.0% | 10.0% | 36.0% |
| 101 |  Cameroon | 38.5% | 19.3% | 26.5% |
| 102 |  India | 39.0% | 18.0% | 34.9% |
| 102 |  Colombia | 39.0% | 19.0% | 35.0% |
| 102 |  New Zealand | 39.0% | 15.0% | 28.0% |
| 105 |  Norway | 39.8% | 25.0% | 22.0% |
| 106 |  DR Congo | 40.0% | 18.9% | 30.0% |
| 106 |  Turkey | 40.0% | 20.0% | 25.0% |
| 106 |  Uganda | 40.0% | 18.0% | 30.0% |
| 106 |  Taiwan | 40.0% | 5% | 20.0% |
| 106 |  Malawi | 40.0% | 16.5% | 30.0% |
| 106 |  Chile | 40.0% | 19.0% | 27.0% |
| 106 |  Tunisia | 40.0% | 19.0% | 20.0% |
| 106 |  Switzerland | 40.0% | 8.1% | 14.4% |
| 106 |  Republic of the Congo | 40.0% | 16.0% | 28.0% |
| 106 |  Mauritania | 40.0% | 16.0% | 25.0% |
| 106 |  Ireland | 40.0% | 23.0% | 12.5% |
| 117 |  Zimbabwe | 41.2% | 15.5% | 25.8% |
| 118 |  Papua New Guinea | 42.0% | 10.0% | 30.0% |
| 118 |  Luxembourg | 42.0% | 17.0% | 23.9% |
| 120 |  Italy | 43.0% | 22.0% | 24.0% |
| 120 |  Senegal | 43.0% | 18.0% | 30.0% |
| 122 |  Greece | 44.0% | 24.0% | 22.0% |
| 123 |  China | 45.0% | 13.0% | 25.0% |
| 123 |  Germany | 45.0% | 19.0% | 30.0% |
| 123 |  United Kingdom | 45.0% | 20.0% | 25.0% |
| 123 |  France | 45.0% | 20.0% | 25.0% |
| 123 |  South Africa | 45.0% | 15.0% | 27.0% |
| 123 |  South Korea | 45.0% | 10.0% | 25.0% |
| 123 |  Australia | 45.0% | 10.0% | 30.0% |
| 130 |  Iceland | 46.3% | 24.0% | 20.0% |
| 131 |  Spain | 47.0% | 21.0% | 25.0% |
| 132 |  Portugal | 48.0% | 23.0% | 19.0% |
| 133 |  Netherlands | 49.5% | 21.0% | 25.8% |
| 134 |  Belgium | 50.0% | 21.0% | 25.0% |
| 134 |  Israel | 50.0% | 18.0% | 23.0% |
| 134 |  Slovenia | 50.0% | 22.0% | 22.0% |
| 137 |  Sweden | 52.0% | 25.0% | 20.6% |
| 137 |  Finland | 52.0% | 25.5% | 20.0% |
| 137 |  Aruba | 52.0% | 4% | 22.0% |
| 140 |  Austria | 55.0% | 20.0% | 23.0% |
| 141 |  Japan | 56.0% | 10.0% | 31.5% |
| 142 |  Denmark | 60.5% | 25.0% | 22.0% |
| — |  Iran | — | 10.0% | — |
| — |  Saudi Arabia | — | 15.0% | 20.0% |
| — |  Ivory Coast | — | 18.0% | 25.0% |
| — |  Nepal | — | 13.0% | — |
| — |  Niger | — | 19.0% | — |
| — |  North Korea | — | 15.0% | — |
| — |  Mali | — | 18.0% | — |
| — |  Burkina Faso | — | 18.0% | 27.5% |
| — |  Somalia | — | 10.0% | — |
| — |  Benin | — | 18.0% | 30.0% |
| — |  Burundi | — | 18.0% | 20.0% |
| — |  Haiti | — | 10.0% | — |
| — |  United Arab Emirates | — | 5% | 9% |
| — |  Cuba | — | 10.0% | — |
| — |  Togo | — | 18.0% | — |
| — |  Turkmenistan | — | 15.0% | — |
| — |  Kyrgyzstan | — | 12.0% | — |
| — |  Paraguay | — | 10.0% | 10.0% |
| — |  Central African Republic | — | 19.0% | — |
| — |  Oman | — | 5% | 15.0% |
| — |  Kuwait | — | — | 15.0% |
| — |  Eritrea | — | 5% | — |
| — |  Qatar | — | — | 10.0% |
| — |  Bahrain | — | 10.0% | — |
| — |  Djibouti | — | 10.0% | — |
| — |  Comoros | — | 10.0% | — |
| — |  Solomon Islands | — | 10.0% | 30.0% |
| — |  Guyana | — | 14.0% | — |
| — |  Bhutan | — | 50.0% | — |
| — |  Maldives | — | — | 15.0% |
| — |  Cape Verde | — | 15.0% | — |
| — |  Brunei | — | — | 18.5% |
| — |  Belize | — | 12.5% | — |
| — |  Bahamas | — | 10.0% | — |
| — |  Vanuatu | — | 15.0% | — |
| — |  Guam | — | 2% | 21.0% |
| — |  Micronesia | — | 5% | 21.0% |
| — |  Tonga | — | 15.0% | 25.0% |
| — |  Antigua and Barbuda | — | 7% | — |
| — |  Andorra | — | 4.5% | — |
| — |  Dominica | — | 15.0% | — |
| — |  Monaco | — | 20.0% | — |
What correlates with Personal Income Tax (2026)?
Pearson r against 1,526 other country metrics sharing at least 86 countries. Correlation is not causation.
Higher together
Places that have a higher Personal Income Tax tend to score higher on these
- Plot
- Plot
- Logistics Performance Index (LPI) Total ScoreLogistics Performance Index by CountryPlotr = +0.59 · strong · n = 112
- Plot
- Plot
- Individual Capital Gains Tax Rate (Standard Pct)Capital Gains Tax by CountryPlotr = +0.55 · strong · n = 122
Opposite directions
Places that have a higher Personal Income Tax tend to score lower on these
- Plot
- Plot
- Plot
- Hypertension Age-Standardized Prevalence Females 30-79Hypertension Rates by CountryPlotr = −0.53 · strong · n = 136
- Plot
- Hypertension Age-Standardized Prevalence Adults 30-79Hypertension Rates by CountryPlotr = −0.51 · strong · n = 136
Quick answers
- Which country has the highest Personal Income Tax?
- Denmark has the highest Personal Income Tax in 2026, at 60.5%, followed by Japan (56.0%) and Austria (55.0%).
- Which country has the lowest Personal Income Tax?
- Guatemala has the lowest Personal Income Tax in 2026, at 7%.
- What is the median Personal Income Tax across countries?
- The median is 32.0% across the 142 countries with data in 2026.
- Where does this highest taxed countries data come from?
- Rankodex compiles it from World Population Review and the primary sources it cites: List of Countries by Corporate Tax Rate - Trading Economics; List of Countries by Personal Income Tax Rate - Trading Economics; List of Countries by Sales Tax Rate - Trading Economics; Corporate Tax Rates Around the World - Tax Foundation. Last updated 2026-10-28.