Introduction
While the saying goes that the only guarantees in life are death and taxes, that is not necessarily the case. Taxation transfers wealth from businesses or households to the government and it serves as the primary way a government raises revenue to fund its spending, expenditures, operations, and programs. This process therefore affects a country’s economic growth and welfare. Yet, not all countries levy taxes the same way. For instance, some countries do not have an income tax and others do not have a business tax. Others impose taxes on inheritance, estate, property, wealth, gifts, and sales while others do not.
The decision on whether to levy taxes is multifactorial, including the amount of revenue a government needs to be funded and the country’s political and economic philosophies. It also depends on the natural resources available in the said country. For example, countries with large oil reserves may not levy a direct tax on their people because the revenue is fully raised by selling oil and gas to other countries and their economy is thriving. Other countries choose to not levy taxes on income to attract foreign financial institutions and business investments.
Learn for yourself about tax-free countries by investigating the map and charts.
| Country | Income Tax Status | Tax Burden |
|---|---|---|
| Afghanistan | No | 7.47% |
| Albania | No | 18.3% |
| Algeria | No | 37.2% |
| Andorra | No | |
| Angola | No | 9.4% |
| Antigua and Barbuda | No | |
| Argentina | No | 28.6% |
| Armenia | No | 22.51% |
| Aruba | No | |
| Ashmore and Cartier Islands | No | |
| Australia | No | 28.68% |
| Australian Indian Ocean Territories | No | |
| Austria | No | 42.44% |
| Azerbaijan | No | 14.34% |
| Bangladesh | No | 7.69% |
| Barbados | No | 33.1% |
| Belarus | No | 13.3% |
| Belgium | No | 42.92% |
| Belize | No | 32.4% |
| Benin | No | 15.4% |
| Bhutan | No | 15.4% |
| Bolivia | No | 24.7% |
| Bosnia and Herzegovina | No | 20.1% |
| Botswana | No | 12.1% |
| Brazil | No | 33.1% |
| Bulgaria | No | 20.3% |
| Burkina Faso | No | 16.8% |
| Burundi | No | 12.9% |
| Cambodia | No | 18.23% |
| Cameroon | No | 14.6% |
| Canada | No | 33.45% |
| Central African Republic | No | 8.6% |
| Chad | No | 13.3% |
| Chile | No | 20.66% |
| Colombia | No | 19.68% |
| Comoros | No | 17.4% |
| Costa Rica | No | 23.6% |
| Croatia | No | 22.2% |
| Cuba | No | 42% |
| Curaçao | No | |
| Cyprus | No | 24.2% |
| Czech Republic | No | 34.93% |
| Democratic Republic of the Congo | No | 7.5% |
| Denmark | No | 46.34% |
| Djibouti | No | 21.8% |
| Dominica | No | 31.5% |
| Dominican Republic | No | 13.5% |
| East Timor | No | 6.32% |
| Ecuador | No | 20.1% |
| Egypt | No | 16.7% |
| El Salvador | No | 20.8% |
| Equatorial Guinea | No | 6.3% |
| Eritrea | No | 30.5% |
| Estonia | No | 33.07% |
| Ethiopia | No | 6.7% |
| Faroe Islands | No | |
| Federated States of Micronesia | No | 37.26% |
| Fiji | No | 22.7% |
| Finland | No | 42.19% |
| France | No | 45.4% |
| Gabon | No | 11.5% |
| Georgia | No | 22.22% |
| Germany | No | 38.81% |
| Ghana | No | 14.1% |
| Greece | No | 38.71% |
| Grenada | No | |
| Guam | No | |
| Guatemala | No | 13.1% |
| Guernsey | No | |
| Guinea | No | 15.6% |
| Guinea-Bissau | No | 9.5% |
| Guyana | No | 23.2% |
| Haiti | No | 7.4% |
| Honduras | No | 21.9% |
| Hong Kong | No | |
| Hungary | No | 35.77% |
| Iceland | No | 36.08% |
| India | No | 6.81% |
| Indonesia | No | 9.47% |
| Iran | No | 8.4% |
| Iraq | No | 1.4% |
| Ireland | No | 22.66% |
| Isle of Man | No | |
| Israel | No | 30.47% |
| Italy | No | 42.45% |
| Ivory Coast | No | 13.1% |
| Jamaica | No | 28.6% |
| Japan | No | 32.03% |
| Jersey | No | |
| Jordan | No | 14.8% |
| Kazakhstan | No | 15.07% |
| Kenya | No | 17.4% |
| Kosovo | No | 23.4% |
| Kyrgyzstan | No | 17.87% |
| Laos | No | 11.44% |
| Latvia | No | 31.2% |
| Lebanon | No | 15.3% |
| Lesotho | No | 20.2% |
| Liberia | No | 12% |
| Libya | No | |
| Liechtenstein | No | |
| Lithuania | No | 30.34% |
| Luxembourg | No | 39.22% |
| Macau | No | |
| Madagascar | No | 11.4% |
| Malawi | No | 18.3% |
| Malaysia | No | 11.95% |
| Mali | No | 14.1% |
| Malta | No | 25.5% |
| Marshall Islands | No | |
| Mauritania | No | 16% |
| Mauritius | No | 20.4% |
| Mexico | No | 16.47% |
| Moldova | No | 17.3% |
| Mongolia | No | 18.71% |
| Montenegro | No | 38.1% |
| Montserrat | No | |
| Morocco | No | 27.8% |
| Mozambique | No | 27.1% |
| Myanmar | No | |
| Namibia | No | 19.4% |
| Nepal | No | 22.07% |
| Netherlands | No | 39.33% |
| New Caledonia | No | |
| New Zealand | No | 32.31% |
| Nicaragua | No | 25.9% |
| Niger | No | 11.1% |
| Nigeria | No | 6.3% |
| North Korea | No | |
| Northern Mariana Islands | No | |
| Norway | No | 39.93% |
| Pakistan | No | 11.38% |
| Palau | No | |
| Palestine | No | |
| Panama | No | 14.1% |
| Papua New Guinea | No | 11.82% |
| Paraguay | No | 13.9% |
| People's Republic of China | No | 15.19% |
| Peru | No | 16.6% |
| Philippines | No | 14% |
| Poland | No | 35.38% |
| Portugal | No | 34.84% |
| Puerto Rico | No | |
| Republic of Macedonia | No | 17.2% |
| Republic of the Congo | No | 8.5% |
| Romania | No | 14.6% |
| Russia | No | 11% |
| Rwanda | No | 17.1% |
| Saint Helena | No | |
| Saint Lucia | No | 21.1% |
| Saint Martin | No | |
| Saint Pierre and Miquelon | No | |
| Saint Vincent and the Grenadines | No | 25.4% |
| San Marino | No | |
| Senegal | No | 16.5% |
| Serbia | No | 24.1% |
| Seychelles | No | 32.4% |
| Siachen Glacier | No | |
| Sierra Leone | No | 14.4% |
| Singapore | No | 13.2% |
| Sint Maarten | No | |
| Slovakia | No | 34.74% |
| Slovenia | No | 37.65% |
| Solomon Islands | No | 21.16% |
| Somaliland | No | |
| South Africa | No | 29.1% |
| South Korea | No | 27.4% |
| South Sudan | No | |
| Spain | No | 34.65% |
| Sri Lanka | No | 8.12% |
| Sudan | No | 7.8% |
| Suriname | No | 15.5% |
| Sweden | No | 42.91% |
| Switzerland | No | 28.53% |
| Syria | No | |
| São Tomé and Príncipe | No | 12.5% |
| Taiwan | No | |
| Tajikistan | No | 9% |
| Tanzania | No | 11.7% |
| Thailand | No | 15.8% |
| The Gambia | No | 10.8% |
| Togo | No | 19.4% |
| Trinidad and Tobago | No | 23.7% |
| Tunisia | No | 32.1% |
| Turkey | No | 23.08% |
| Turkish Republic of Northern Cyprus | No | |
| Turkmenistan | No | 15.56% |
| Uganda | No | 11.8% |
| Ukraine | No | 19.2% |
| United Kingdom | No | 32.7% |
| United States Virgin Islands | No | |
| United States of America | No | 24.47% |
| Uruguay | No | 29% |
| Uzbekistan | No | 19.56% |
| Venezuela | No | 16.7% |
| Vietnam | No | 16.9% |
| Yemen | No | |
| Zambia | No | 16.7% |
| Zimbabwe | No | 12.6% |
| Eswatini | No | 17.2% |
| Åland Islands | No | |
| Anguilla | Yes | |
| Bahrain | Yes | 3.02% |
| Bermuda | Yes | |
| British Virgin Islands | Yes | |
| Brunei | Yes | 23.96% |
| Cayman Islands | Yes | |
| Kuwait | Yes | 1.4% |
| Maldives | Yes | 17.49% |
| Monaco | Yes | |
| Nauru | Yes | |
| Norfolk Island | Yes | |
| Oman | Yes | 2.6% |
| Qatar | Yes | 14.7% |
| Saint Kitts and Nevis | Yes | |
| Saint-Barthélemy | Yes | |
| Saudi Arabia | Yes | 7.4% |
| Somalia | Yes | |
| The Bahamas | Yes | 18.7% |
| Turks and Caicos Islands | Yes | |
| United Arab Emirates | Yes | 1% |
| Vanuatu | Yes | 17.84% |
| Vatican City | Yes | |
| Western Sahara | Yes |
Income Tax Status by Country
Afghanistan
Income Tax Status
No
7.47%
Ranked in the World
#160
Åland Islands
Income Tax Status
No
Albania
Income Tax Status
No
18.3%
Ranked in the World
#86
Algeria
Income Tax Status
No
37.2%
Ranked in the World
#17
Andorra
Income Tax Status
No
Angola
Income Tax Status
No
9.4%
Ranked in the World
#151
Anguilla
Income Tax Status
Yes
Antigua and Barbuda
Income Tax Status
No
Argentina
Income Tax Status
No
28.6%
Ranked in the World
#43
Armenia
Income Tax Status
No
22.51%
Ranked in the World
#64
Aruba
Income Tax Status
No
Ashmore and Cartier Islands
Income Tax Status
No
Australia
Income Tax Status
No
28.68%
Ranked in the World
#42
Australian Indian Ocean Territories
Income Tax Status
No
Austria
Income Tax Status
No
42.44%
Ranked in the World
#6
Azerbaijan
Income Tax Status
No
14.34%
Ranked in the World
#121
Bahrain
Income Tax Status
Yes
3.02%
Ranked in the World
#168
Bangladesh
Income Tax Status
No
7.69%
Ranked in the World
#158
Barbados
Income Tax Status
No
33.1%
Ranked in the World
#26
Belarus
Income Tax Status
No
13.3%
Ranked in the World
#128
Belgium
Income Tax Status
No
42.92%
Ranked in the World
#3
Belize
Income Tax Status
No
32.4%
Ranked in the World
#30
Benin
Income Tax Status
No
15.4%
Ranked in the World
#111
Bermuda
Income Tax Status
Yes
Bhutan
Income Tax Status
No
15.4%
Ranked in the World
#112
Bolivia
Income Tax Status
No
24.7%
Ranked in the World
#52
Bosnia and Herzegovina
Income Tax Status
No
20.1%
Ranked in the World
#77
Botswana
Income Tax Status
No
12.1%
Ranked in the World
#136
Brazil
Income Tax Status
No
33.1%
Ranked in the World
#27
British Virgin Islands
Income Tax Status
Yes
Brunei
Income Tax Status
Yes
23.96%
Ranked in the World
#56
Bulgaria
Income Tax Status
No
20.3%
Ranked in the World
#75
Burkina Faso
Income Tax Status
No
16.8%
Ranked in the World
#99
Burundi
Income Tax Status
No
12.9%
Ranked in the World
#133
Cambodia
Income Tax Status
No
18.23%
Ranked in the World
#88
Cameroon
Income Tax Status
No
14.6%
Ranked in the World
#118
Canada
Income Tax Status
No
33.45%
Ranked in the World
#25
Cayman Islands
Income Tax Status
Yes
Central African Republic
Income Tax Status
No
8.6%
Ranked in the World
#153
Chad
Income Tax Status
No
13.3%
Ranked in the World
#129
Chile
Income Tax Status
No
20.66%
Ranked in the World
#73
Colombia
Income Tax Status
No
19.68%
Ranked in the World
#79
Comoros
Income Tax Status
No
17.4%
Ranked in the World
#92
Costa Rica
Income Tax Status
No
23.6%
Ranked in the World
#58
Croatia
Income Tax Status
No
22.2%
Ranked in the World
#66
Cuba
Income Tax Status
No
42%
Ranked in the World
#8
Curaçao
Income Tax Status
No
Cyprus
Income Tax Status
No
24.2%
Ranked in the World
#54
Czech Republic
Income Tax Status
No
34.93%
Ranked in the World
#21
Democratic Republic of the Congo
Income Tax Status
No
7.5%
Ranked in the World
#159
Denmark
Income Tax Status
No
46.34%
Ranked in the World
#1
Djibouti
Income Tax Status
No
21.8%
Ranked in the World
#69
Dominica
Income Tax Status
No
31.5%
Ranked in the World
#35
Dominican Republic
Income Tax Status
No
13.5%
Ranked in the World
#127
East Timor
Income Tax Status
No
6.32%
Ranked in the World
#165
Ecuador
Income Tax Status
No
20.1%
Ranked in the World
#78
Egypt
Income Tax Status
No
16.7%
Ranked in the World
#100
El Salvador
Income Tax Status
No
20.8%
Ranked in the World
#72
Equatorial Guinea
Income Tax Status
No
6.3%
Ranked in the World
#166
Eritrea
Income Tax Status
No
30.5%
Ranked in the World
#37
Estonia
Income Tax Status
No
33.07%
Ranked in the World
#28
Eswatini
Income Tax Status
No
17.2%
Ranked in the World
#95
Ethiopia
Income Tax Status
No
6.7%
Ranked in the World
#164
Faroe Islands
Income Tax Status
No
Federated States of Micronesia
Income Tax Status
No
37.26%
Ranked in the World
#16
Fiji
Income Tax Status
No
22.7%
Ranked in the World
#62
Finland
Income Tax Status
No
42.19%
Ranked in the World
#7
France
Income Tax Status
No
45.4%
Ranked in the World
#2
Gabon
Income Tax Status
No
11.5%
Ranked in the World
#142
Georgia
Income Tax Status
No
22.22%
Ranked in the World
#65
Germany
Income Tax Status
No
38.81%
Ranked in the World
#12
Ghana
Income Tax Status
No
14.1%
Ranked in the World
#122
Greece
Income Tax Status
No
38.71%
Ranked in the World
#13
Grenada
Income Tax Status
No
Guam
Income Tax Status
No
Guatemala
Income Tax Status
No
13.1%
Ranked in the World
#131
Guernsey
Income Tax Status
No
Guinea
Income Tax Status
No
15.6%
Ranked in the World
#108
Guinea-Bissau
Income Tax Status
No
9.5%
Ranked in the World
#149
Guyana
Income Tax Status
No
23.2%
Ranked in the World
#60
Haiti
Income Tax Status
No
7.4%
Ranked in the World
#161
Honduras
Income Tax Status
No
21.9%
Ranked in the World
#68
Hong Kong
Income Tax Status
No
Hungary
Income Tax Status
No
35.77%
Ranked in the World
#19
Iceland
Income Tax Status
No
36.08%
Ranked in the World
#18
India
Income Tax Status
No
6.81%
Ranked in the World
#163
Indonesia
Income Tax Status
No
9.47%
Ranked in the World
#150
Iran
Income Tax Status
No
8.4%
Ranked in the World
#155
Iraq
Income Tax Status
No
1.4%
Ranked in the World
#170
Ireland
Income Tax Status
No
22.66%
Ranked in the World
#63
Isle of Man
Income Tax Status
No
Israel
Income Tax Status
No
30.47%
Ranked in the World
#38
Italy
Income Tax Status
No
42.45%
Ranked in the World
#5
Ivory Coast
Income Tax Status
No
13.1%
Ranked in the World
#132
Jamaica
Income Tax Status
No
28.6%
Ranked in the World
#44
Japan
Income Tax Status
No
32.03%
Ranked in the World
#34
Jersey
Income Tax Status
No
Jordan
Income Tax Status
No
14.8%
Ranked in the World
#116
Kazakhstan
Income Tax Status
No
15.07%
Ranked in the World
#115
Kenya
Income Tax Status
No
17.4%
Ranked in the World
#93
Kosovo
Income Tax Status
No
23.4%
Ranked in the World
#59
Kuwait
Income Tax Status
Yes
1.4%
Ranked in the World
#171
Kyrgyzstan
Income Tax Status
No
17.87%
Ranked in the World
#89
Laos
Income Tax Status
No
11.44%
Ranked in the World
#143
Latvia
Income Tax Status
No
31.2%
Ranked in the World
#36
Lebanon
Income Tax Status
No
15.3%
Ranked in the World
#113
Lesotho
Income Tax Status
No
20.2%
Ranked in the World
#76
Liberia
Income Tax Status
No
12%
Ranked in the World
#137
Libya
Income Tax Status
No
Liechtenstein
Income Tax Status
No
Lithuania
Income Tax Status
No
30.34%
Ranked in the World
#39
Luxembourg
Income Tax Status
No
39.22%
Ranked in the World
#11
Macau
Income Tax Status
No
Madagascar
Income Tax Status
No
11.4%
Ranked in the World
#144
Malawi
Income Tax Status
No
18.3%
Ranked in the World
#87
Malaysia
Income Tax Status
No
11.95%
Ranked in the World
#138
Maldives
Income Tax Status
Yes
17.49%
Ranked in the World
#91
Mali
Income Tax Status
No
14.1%
Ranked in the World
#123
Malta
Income Tax Status
No
25.5%
Ranked in the World
#50
Marshall Islands
Income Tax Status
No
Mauritania
Income Tax Status
No
16%
Ranked in the World
#106
Mauritius
Income Tax Status
No
20.4%
Ranked in the World
#74
Mexico
Income Tax Status
No
16.47%
Ranked in the World
#105
Moldova
Income Tax Status
No
17.3%
Ranked in the World
#94
Monaco
Income Tax Status
Yes
Mongolia
Income Tax Status
No
18.71%
Ranked in the World
#84
Montenegro
Income Tax Status
No
38.1%
Ranked in the World
#14
Montserrat
Income Tax Status
No
Morocco
Income Tax Status
No
27.8%
Ranked in the World
#46
Mozambique
Income Tax Status
No
27.1%
Ranked in the World
#48
Myanmar
Income Tax Status
No
Namibia
Income Tax Status
No
19.4%
Ranked in the World
#81
Nauru
Income Tax Status
Yes
Nepal
Income Tax Status
No
22.07%
Ranked in the World
#67
Netherlands
Income Tax Status
No
39.33%
Ranked in the World
#10
New Caledonia
Income Tax Status
No
New Zealand
Income Tax Status
No
32.31%
Ranked in the World
#32
Nicaragua
Income Tax Status
No
25.9%
Ranked in the World
#49
Niger
Income Tax Status
No
11.1%
Ranked in the World
#146
Nigeria
Income Tax Status
No
6.3%
Ranked in the World
#167
Norfolk Island
Income Tax Status
Yes
North Korea
Income Tax Status
No
Northern Mariana Islands
Income Tax Status
No
Norway
Income Tax Status
No
39.93%
Ranked in the World
#9
Oman
Income Tax Status
Yes
2.6%
Ranked in the World
#169
Pakistan
Income Tax Status
No
11.38%
Ranked in the World
#145
Palau
Income Tax Status
No
Palestine
Income Tax Status
No
Panama
Income Tax Status
No
14.1%
Ranked in the World
#124
Papua New Guinea
Income Tax Status
No
11.82%
Ranked in the World
#139
Paraguay
Income Tax Status
No
13.9%
Ranked in the World
#126
People's Republic of China
Income Tax Status
No
15.19%
Ranked in the World
#114
Peru
Income Tax Status
No
16.6%
Ranked in the World
#103
Philippines
Income Tax Status
No
14%
Ranked in the World
#125
Poland
Income Tax Status
No
35.38%
Ranked in the World
#20
Portugal
Income Tax Status
No
34.84%
Ranked in the World
#22
Puerto Rico
Income Tax Status
No
Qatar
Income Tax Status
Yes
14.7%
Ranked in the World
#117
Republic of Macedonia
Income Tax Status
No
17.2%
Ranked in the World
#96
Republic of the Congo
Income Tax Status
No
8.5%
Ranked in the World
#154
Romania
Income Tax Status
No
14.6%
Ranked in the World
#119
Russia
Income Tax Status
No
11%
Ranked in the World
#147
Rwanda
Income Tax Status
No
17.1%
Ranked in the World
#97
Saint Helena
Income Tax Status
No
Saint Kitts and Nevis
Income Tax Status
Yes
Saint Lucia
Income Tax Status
No
21.1%
Ranked in the World
#71
Saint Martin
Income Tax Status
No
Saint Pierre and Miquelon
Income Tax Status
No
Saint Vincent and the Grenadines
Income Tax Status
No
25.4%
Ranked in the World
#51
Saint-Barthélemy
Income Tax Status
Yes
San Marino
Income Tax Status
No
São Tomé and Príncipe
Income Tax Status
No
12.5%
Ranked in the World
#135
Saudi Arabia
Income Tax Status
Yes
7.4%
Ranked in the World
#162
Senegal
Income Tax Status
No
16.5%
Ranked in the World
#104
Serbia
Income Tax Status
No
24.1%
Ranked in the World
#55
Seychelles
Income Tax Status
No
32.4%
Ranked in the World
#31
Siachen Glacier
Income Tax Status
No
Sierra Leone
Income Tax Status
No
14.4%
Ranked in the World
#120
Singapore
Income Tax Status
No
13.2%
Ranked in the World
#130
Sint Maarten
Income Tax Status
No
Slovakia
Income Tax Status
No
34.74%
Ranked in the World
#23
Slovenia
Income Tax Status
No
37.65%
Ranked in the World
#15
Solomon Islands
Income Tax Status
No
21.16%
Ranked in the World
#70
Somalia
Income Tax Status
Yes
Somaliland
Income Tax Status
No
South Africa
Income Tax Status
No
29.1%
Ranked in the World
#40
South Korea
Income Tax Status
No
27.4%
Ranked in the World
#47
South Sudan
Income Tax Status
No
Spain
Income Tax Status
No
34.65%
Ranked in the World
#24
Sri Lanka
Income Tax Status
No
8.12%
Ranked in the World
#156
Sudan
Income Tax Status
No
7.8%
Ranked in the World
#157
Suriname
Income Tax Status
No
15.5%
Ranked in the World
#110
Sweden
Income Tax Status
No
42.91%
Ranked in the World
#4
Switzerland
Income Tax Status
No
28.53%
Ranked in the World
#45
Syria
Income Tax Status
No
Taiwan
Income Tax Status
No
Tajikistan
Income Tax Status
No
Ranked in the World
#152
Tanzania
Income Tax Status
No
11.7%
Ranked in the World
#141
Thailand
Income Tax Status
No
15.8%
Ranked in the World
#107
The Bahamas
Income Tax Status
Yes
18.7%
Ranked in the World
#85
The Gambia
Income Tax Status
No
10.8%
Ranked in the World
#148
Togo
Income Tax Status
No
19.4%
Ranked in the World
#82
Trinidad and Tobago
Income Tax Status
No
23.7%
Ranked in the World
#57
Tunisia
Income Tax Status
No
32.1%
Ranked in the World
#33
Turkey
Income Tax Status
No
23.08%
Ranked in the World
#61
Turkish Republic of Northern Cyprus
Income Tax Status
No
Turkmenistan
Income Tax Status
No
15.56%
Ranked in the World
#109
Turks and Caicos Islands
Income Tax Status
Yes
Uganda
Income Tax Status
No
11.8%
Ranked in the World
#140
Ukraine
Income Tax Status
No
19.2%
Ranked in the World
#83
United Arab Emirates
Income Tax Status
Yes
Ranked in the World
#172
United Kingdom
Income Tax Status
No
32.7%
Ranked in the World
#29
United States of America
Income Tax Status
No
24.47%
Ranked in the World
#53
United States Virgin Islands
Income Tax Status
No
Uruguay
Income Tax Status
No
29%
Ranked in the World
#41
Uzbekistan
Income Tax Status
No
19.56%
Ranked in the World
#80
Vanuatu
Income Tax Status
Yes
17.84%
Ranked in the World
#90
Vatican City
Income Tax Status
Yes
Venezuela
Income Tax Status
No
16.7%
Ranked in the World
#101
Vietnam
Income Tax Status
No
16.9%
Ranked in the World
#98
Western Sahara
Income Tax Status
Yes
Yemen
Income Tax Status
No
Zambia
Income Tax Status
No
16.7%
Ranked in the World
#102
Zimbabwe
Income Tax Status
No
12.6%
Ranked in the World
#134