Global Tax Brackets & Statutory Tax Law Guides (A–Z)

Algeria progressive global income tax (IRG) from 0% to 35% with 9% CNAS social security contribution.

Argentina progressive Ganancias income tax from 5% to 35% paired with 17% employee social security.

Australian resident individual tax rates with $18,200 threshold, progressive brackets (16% to 45%), 2% Medicare levy, and 11.5% superannuation.

Austrian progressive income tax tariff (0% to 55%) paired with 18.12% employee social insurance.

The Bahamas levies 0% personal income tax on employment salaries.

Bahrain levies 0% personal income tax with 1% unemployment insurance contribution.

Bangladesh progressive individual income tax (0% to 25%) after ৳350,000 tax-free basic exemption.

Belgian progressive income tax (25% to 50%) with 13.07% ONSS employee social security contribution.

Bolivia flat 13.0% RC-IVA tax on earnings exceeding two national minimum salaries with 12.71% AFP contribution.

Botswana individual income tax with P48,000 tax-free threshold and progressive bands from 5% to 25%.

Brazilian monthly progressive individual tax (IRPF) from 0% to 27.5% with INSS progressive social security deductions.

Bulgaria features a flat 10.0% personal income tax rate, one of the lowest in the European Union.

Cameroon progressive IRPP (10% to 35%) plus 10% CAC surcharge and 4.2% CNPS pension contribution.

Canadian dual progressive system combining federal tax brackets (15% to 33%) with Canada Pension Plan (CPP) and Employment Insurance (EI).

Cayman Islands levies 0% personal income tax with mandatory 5% pension participation.

Chile monthly progressive income tax ranging from 0% up to 40% with mandatory AFP pension and Fonasa/Isapre health withholdings.

China progressive 7-tier monthly IIT brackets (3% to 45%) after 5,000 RMB deduction with ~10.5% social insurance.

Colombian progressive income tax from 0% up to 39% plus 4% health and 4% pension contributions.

Costa Rica monthly progressive salary tax (0% to 25%) with 10.67% CCSS social security contribution.

Croatia two-tier municipal progressive tax (20% and 30%) with 20% Pillar 1 & 2 pension contributions.

Cyprus progressive income tax with €19,500 tax-free threshold, brackets from 20% to 35%, and 8.3% Social Insurance + 2.65% GeSY.

Czech two-tier progressive personal tax (15% and 23%) with taxpayer credit and social insurance (11.6%).

Danish municipal and state income tax (37% to 52%) with 8% AM-bidrag labour market contribution.

Dominican Republic progressive personal tax (15% to 25%) with 5.91% TSS social security contribution.

Ecuador progressive income tax from 5% to 37% after 9.45% IESS social security deduction.

Egypt progressive income tax brackets from 0% up to 27.5% with statutory social insurance contributions (11%).

Estonia utilizes a flat 20.0% personal income tax rate with a basic tax-free exemption up to €7,848 per year.

Employment tax in Ethiopia is calculated progressively on monthly earnings under Proclamation No. 1395/2025. The first 2,000 ETB is 100% tax-free, with brackets from 15% to 35% and a mandatory 7% employee pension contribution deducted for social security (POESSA/PSPF).

Fiji progressive income tax starting from 0% on first $30,000 up to 20% with 8% FNPF pension fund deduction.

Finnish municipal tax (avg 7.5%) plus state progressive tax (6% to 31.25%) and social security deductions.

French progressive income tax (0% to 45%) with CSG/CRDS social security deductions (~22%).

German progressive income taxation with Grundfreibetrag (€11,784 tax-free), progressive linear zones up to 42%, and 45% Reichensteuer.

Ghana graduated personal income tax rates from 0% to 35% with 5.5% Tier 1 SSNIT pension contribution.

Greek progressive income tax (9% to 44%) with EFKA social security contributions (13.87%).

Guatemala progressive income tax (5% and 7%) after personal deduction with 4.83% IGSS contribution.

Hong Kong salaries tax computed at progressive rates (2% to 17%) with HK$132k allowance or standard rate (15%), plus 5% MPF.

Hungary operates a flat 15.0% personal income tax regime alongside 18.5% statutory social security contribution.

India Section 115BAC revised tax regime with flat ₹75,000 standard deduction, 0% to 30% progressive brackets, Section 87A rebate for income up to ₹7,00,000, and 4% cess.

Indonesian progressive PPh 21 income tax (5% to 35%) after PTKP with BPJS contributions.

Irish two-band system (20% standard rate up to €42,000 and 40% higher rate) plus USC and 4% PRSI.

Israeli progressive income tax (10% to 50%) with 2.25 resident credit points and Bituach Leumi.

Italian national IRPEF brackets from 23% to 43% plus INPS social security contributions (9.19%).

Ivory Coast employment tax (ITS, CN, IGR) ranging progressively from 1.5% to 35% with 6.3% CNPS contribution.

Jamaica progressive income tax (25% to 30%) after J$1.5M standard threshold, with NIS and NHT payroll contributions.

Japan progressive national income tax (5% to 45%) plus flat 10% Local Inhabitant Resident Tax and social insurance deductions.

Kenyan PAYE graduated bands from 10% to 35% with KES 2,400 monthly personal relief, Tier I & II NSSF pension, and 2.75% SHIF health insurance contributions.

Kuwait levies 0% personal income tax on salaries and compensation.

Latvia progressive IIN (20%, 23%, 31%) with 10.5% state mandatory social insurance (VSAOI).

Lithuania progressive GPM (20% and 32%) with 19.5% Sodra social insurance.

Luxembourg progressive 23-tier tax scale (0% to 42%) with 12.45% CCSS social security contribution.

Malaysia progressive tax rates (0% to 30%) with RM 9,000 personal relief and 11% EPF.

Malta progressive single tax rates (0%, 15%, 25%, 35%) with 10% Social Security contribution.

Mauritius progressive individual tax brackets (0% to 20%) with CSG.

Mexican progressive income tax (ISR) rates from 1.92% up to 35% with IMSS social security contributions.

Morocco progressive income tax (0% to 38%) paired with 4.48% CNSS pension and 2.26% AMO.

Dutch Box 1 progressive two-bracket system (36.97% and 49.50%) with Algemene heffingskorting tax credit.

New Zealand progressive income tax ranging from 10.5% to 39% plus ACC Earners Levy and KiwiSaver.

Nigerian progressive PAYE tax ranging from 7% to 24% with CRA and 8% statutory PENCOM pension deduction.

Norwegian general tax (22%) on ordinary income combined with step tax (Trinnskatt 1.7% to 17.6%) and 7.8% National Insurance.

Oman levies 0% personal income tax on employment contract salaries.

Pakistan progressive salaried individual tax brackets from 0% up to 35% after Rs 600,000 annual exemption.

Panama progressive individual income tax (0%, 15%, 25%) with CSS social security (9.75%) and educational insurance (1.25%).

Papua New Guinea progressive income tax (0% to 42%) with 6% Nasfund superannuation deduction.

Paraguay progressive IRP (8%, 9%, 10%) on net income after 9% IPS contribution.

Peru 5th category employment income tax with 7 UIT deduction and progressive brackets (8% to 30%).

Philippine progressive income tax (15% to 35%) after ₱250k tax-free exemption.

Polish progressive PIT system with 30,000 PLN tax-free allowance, 12% first bracket, and 32% second bracket.

Portugal progressive IRS brackets (13.25% to 48%) combined with 11% Segurança Social.

Qatar maintains a 0% personal income tax rate on all employment income.

Romania applies a flat 10.0% income tax on taxable salary after statutory CAS and CASS deductions.

Rwanda monthly PAYE rates starting from 0% on first 60,000 RWF up to 30% for earnings over 200,000 RWF.

Saudi Arabia imposes 0% personal income tax on resident employees and foreign expatriates.

Senegal progressive personal income tax (0% to 40%) with IPRES pension contribution (5.6%).

Singapore resident tax rates starting at 0% up to 24% for high earners, paired with CPF retirement contributions.

Slovakia progressive income tax (19% up to €47,537 and 25% above) with 13.4% social and health contributions.

Slovenia progressive 5-tier tax scale (16% to 50%) with 22.1% social security contributions.

South African progressive income tax brackets from 18% to 45% with annual primary tax rebate and UIF.

South Korea progressive income tax (6% to 45%) plus 10% local resident tax and ~9.4% social insurance.

Spanish state and autonomic IRPF scales ranging from 19% to 47% with 6.35% employee social security.

Swedish municipal income tax (avg 32.2%) on taxable earnings plus 20% national state tax on high earners exceeding 598,500 SEK.

Swiss federal, cantonal, and communal taxes with AHV/IV/ALV social insurance withholdings.

Taiwan individual income tax brackets (5% to 40%) with standard/special wage deductions and National Health Insurance (NHI).

Tanzania monthly PAYE rates (0% to 30%) with 10% statutory NSSF/PSSSF pension contribution.

Thai progressive personal income tax (0% to 35%) with 5% Social Security contribution.

Tunisian progressive IRPP (0% to 35%) with 9.18% CNSS social security contribution.

Turkish progressive income tax (15% to 40%) paired with 15% SGK social security.

Ugandan monthly PAYE tax from 0% to 40% with 5% NSSF employee contribution.

The UAE levies 0% personal income tax on individual employment earnings. 100% of gross salary is retained as net pay.

UK HMRC PAYE framework with £12,570 Personal Allowance, 20% Basic, 40% Higher, and 45% Additional rate bands, plus Class 1 National Insurance.

US progressive federal income tax from 10% to 37% plus FICA taxes (6.2% Social Security up to $176,100 cap and 1.45% Medicare with 0.9% additional surcharge over $200k).

Uruguay progressive IRPF from 0% to 36% based on BPC base units plus BPS social security.

Vietnamese progressive 7-tier PIT system (5% to 35%) after 11M VND deduction with 10.5% social insurance.

Zambia monthly PAYE graduated scale (0% to 37%) with 5% NAPSA pension contribution.