| Territory | Headline PIT rate (%) |
| Albania (Last reviewed 05 July 2024) | 23 |
| Algeria (Last reviewed 31 May 2024) | 35 |
| Angola (Last reviewed 25 June 2024) | 25 (see Angola's individual tax summary for rates for self-employed workers and individuals carrying out an industrial or commercial activity) |
| Argentina (Last reviewed 13 May 2024) | 35 |
| Armenia (Last reviewed 17 July 2024) | 20 |
| Australia (Last reviewed 27 June 2024) | 45 |
| Austria (Last reviewed 04 July 2024) | 55 (until 2025, after that it will be 50%) |
| Azerbaijan (Last reviewed 17 September 2024) | 25 |
| Bahrain (Last reviewed 20 March 2024) | NA |
| Barbados (Last reviewed 28 August 2024) | 28.5 |
| Belgium (Last reviewed 28 August 2024) | 50 (plus communal taxes ranging between 0% and 9% of the Federal tax rate) |
| Bermuda (Last reviewed 01 April 2024) | NA |
| Bolivia (Last reviewed 17 September 2024) | 13 |
| Bosnia and Herzegovina (Last reviewed 23 August 2024) | 10 |
| Botswana (Last reviewed 19 April 2024) | 25 |
| Brazil (Last reviewed 28 November 2023) | 27.5 |
| Bulgaria (Last reviewed 11 June 2024) | 10 |
| Cabo Verde (Last reviewed 13 August 2024) | 27.5 |
| Cambodia (Last reviewed 19 September 2024) | 20 |
| Cameroon, Republic of (Last reviewed 12 August 2024) | 38.5 |
| Canada (Last reviewed 21 June 2024) | Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%. |
| Cayman Islands (Last reviewed 17 July 2024) | NA |
| Chad (Last reviewed 12 August 2024) | 30 |
| Chile (Last reviewed 17 July 2024) | 40 |
| China, People's Republic of (Last reviewed 28 June 2024) | 45 |
| Colombia (Last reviewed 22 July 2024) | 39 |
| Congo, Democratic Republic of the (Last reviewed 15 October 2024) | 40 |
| Congo, Republic of (Last reviewed 27 July 2024) | 40 |
| Costa Rica (Last reviewed 04 September 2024) | Self-employed: 25; Employed: 25 |
| Croatia (Last reviewed 28 June 2024) | 25% to 35.40%, depending on the individual's place of residence or habitual abode in Croatia. |
| Cyprus (Last reviewed 21 June 2024) | 35 |
| Czech Republic (Last reviewed 01 July 2024) | 23 |
| Denmark (Last reviewed 17 September 2024) | Up to 52.07% (55.90% including AM tax) |
| Dominican Republic (Last reviewed 17 July 2024) | 25 |
| Ecuador (Last reviewed 06 September 2024) | 37 |
| Egypt (Last reviewed 31 July 2024) | 27.5 |
| El Salvador (Last reviewed 20 September 2024) | 30 |
| Equatorial Guinea (Last reviewed 07 May 2024) | 35 |
| Estonia (Last reviewed 19 July 2024) | 20 |
| Eswatini (Last reviewed 15 August 2024) | 33 |
| Ethiopia (Last reviewed 14 August 2024) | 35 |
| Fiji (Last reviewed 04 June 2024) | 39% PAYE tax |
| Finland (Last reviewed 17 July 2024) | Residents: Progressive tax rates up to approximately 55% Non-residents: 35% |
| France (Last reviewed 18 March 2024) | 45, plus surtax and social surcharges |
| Gabon (Last reviewed 04 March 2024) | 35, plus 5% complementary tax on salaries |
| Georgia (Last reviewed 20 June 2024) | 20 |
| Germany (Last reviewed 27 June 2024) | 45, plus surcharges |
| Ghana (Last reviewed 03 June 2024) | Residents: 35; Non-residents: 25 |
| Gibraltar (Last reviewed 25 September 2024) | Lower of the Allowances Based system (14% - 39%) and Gross Income Based system (6% - 28%). Maximum effective tax rate of 25%. |
| Greece (Last reviewed 05 September 2024) | Marginal rate is 44% |
| Greenland (Last reviewed 31 May 2024) | 10, plus municipal tax |
| Guatemala (Last reviewed 17 July 2024) | 7 |
| Guernsey, Channel Islands (Last reviewed 28 June 2024) | 20 |
| Guyana (Last reviewed 14 October 2024) | 40 |
| Honduras (Last reviewed 18 July 2024) | 25 |
| Hong Kong SAR (Last reviewed 28 June 2024) | 16 |
| Hungary (Last reviewed 15 July 2024) | 15 |
| Iceland (Last reviewed 05 September 2024) | 31.35, plus municipal tax |
| India (Last reviewed 15 May 2024) | New personal tax regime: 39.00 (i.e. 30% + 25% surcharge + 4% health and education cess); Old tax regime: 42.744 (i.e. 30% + 37% surcharge + 4% health and education cess) |
| Indonesia (Last reviewed 27 June 2024) | 35 |
| Iraq (Last reviewed 18 July 2024) | 15 |
| Ireland (Last reviewed 17 July 2024) | 40 |
| Isle of Man (Last reviewed 30 July 2024) | 22 |
| Israel (Last reviewed 17 September 2024) | 50 |
| Italy (Last reviewed 12 July 2024) | 43 |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 June 2023) | See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates. |
| Jamaica (Last reviewed 02 August 2024) | 30 |
| Japan (Last reviewed 09 July 2024) | 45, plus 2.1% surtax. |
| Jersey, Channel Islands (Last reviewed 22 July 2024) | 20 |
| Jordan (Last reviewed 03 June 2024) | 30 |
| Kazakhstan (Last reviewed 31 May 2024) | 10 |
| Kenya (Last reviewed 11 July 2024) | 35 |
| Korea, Republic of (Last reviewed 13 June 2024) | 45 |
| Kosovo (Last reviewed 22 January 2024) | 10 |
| Kuwait (Last reviewed 14 August 2024) | NA |
| Kyrgyzstan (Last reviewed 25 July 2024) | 10 |
| Lao PDR (Last reviewed 20 August 2024) | 25 |
| Latvia (Last reviewed 01 July 2024) | 31 |
| Lebanon (Last reviewed 19 July 2024) | 25 for business profits tax; 25 for employment tax (by way of withholding by the employer) |
| Libya (Last reviewed 02 June 2024) | 13 (i.e. 10% + 3% Jehad Tax) |
| Liechtenstein (Last reviewed 09 June 2024) | 22.4 |
| Lithuania (Last reviewed 08 August 2024) | 32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income). |
| Luxembourg (Last reviewed 22 August 2024) | 42, plus 9% solidarity tax |
| Macau SAR (Last reviewed 06 June 2024) | 12 |
| Madagascar (Last reviewed 17 September 2024) | 20 |
| Malawi (Last reviewed 17 September 2024) | Residents: 35; Non-residents: 15 |
| Malaysia (Last reviewed 26 June 2024) | Residents: 30; Non-residents: 30 |
| Malta (Last reviewed 24 September 2024) | 35 |
| Mauritania (Last reviewed 18 July 2024) | 40 |
| Mauritius (Last reviewed 14 October 2024) | 20 |
| Mexico (Last reviewed 26 July 2024) | Residents: Graduated progressive rates up to 35%. Non-residents: Varies depending on type of income. For salaries, progressive rates up to 30%. |
| Moldova (Last reviewed 09 July 2024) | 12 |
| Mongolia (Last reviewed 24 July 2024) | Residents: 20; Non-residents: 20 |
| Montenegro (Last reviewed 12 June 2024) | 15 |
| Morocco (Last reviewed 26 July 2024) | 38 |
| Mozambique (Last reviewed 13 August 2024) | Residents: 32; Non-residents: 20. |
| Myanmar (Last reviewed 19 July 2024) | 25 |
| Namibia, Republic of (Last reviewed 28 June 2024) | 37 |
| Netherlands (Last reviewed 01 July 2024) | 49.50 |
| New Caledonia (Last reviewed 16 April 2024) | 40 |
| New Zealand (Last reviewed 23 July 2024) | 39 |
| Nicaragua (Last reviewed 18 July 2024) | Residents: 30; Non-residents: 20 |
| Nigeria (Last reviewed 16 September 2024) | 24 |
| North Macedonia (Last reviewed 19 July 2024) | 10 |
| Norway (Last reviewed 01 July 2024) | 47.4 |
| Oman (Last reviewed 11 July 2024) | NA |
| Pakistan (Last reviewed 01 August 2024) | For salaried individuals: 35 For non-salaried individuals: 45 |
| Palestinian territories (Last reviewed 23 July 2024) | 15 |
| Panama (Last reviewed 26 July 2024) | 25 |
| Papua New Guinea (Last reviewed 13 August 2024) | 42 |
| Paraguay (Last reviewed 31 May 2024) | 10 |
| Peru (Last reviewed 24 July 2024) | 30 |
| Philippines (Last reviewed 01 August 2024) | 35 |
| Poland (Last reviewed 22 July 2024) | 32, plus 4% solidarity tax on income exceeding PLN 1 million |
| Portugal (Last reviewed 21 July 2024) | Residents: Up to 48% plus solidarity surtax of 2.5% on the taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000. Special tax rates may apply on certain types of income. Non-residents: As a rule, 25% for employment / self-employment and pension income from a Portuguese source. |
| Puerto Rico (Last reviewed 10 November 2023) | 33, plus 5% gradual adjustment tax |
| Qatar (Last reviewed 03 April 2024) | NA |
| Romania (Last reviewed 25 April 2024) | 10 |
| Rwanda (Last reviewed 20 July 2024) | 30 |
| Saint Lucia (Last reviewed 28 August 2024) | 30 |
| Saudi Arabia (Last reviewed 21 July 2024) | NA |
| Senegal (Last reviewed 19 July 2024) | PIT rate is progressive, and the maximum is 43%. |
| Serbia (Last reviewed 12 June 2024) | 10 - 20 (Dependent on the income type) |
| Singapore (Last reviewed 30 May 2024) | 24 |
| Slovak Republic (Last reviewed 16 October 2024) | 25 |
| Slovenia (Last reviewed 12 July 2024) | 50 |
| South Africa (Last reviewed 18 June 2024) | 45 |
| Spain (Last reviewed 30 June 2024) | Residents: 47 (*); Non-residents: 24 (**) (*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident; in some of them, the headline PIT rate reaches 54%). (**) 19% for residents in other EU member states or EEA countries with which there is an effective exchange of tax information. |
| Sweden (Last reviewed 06 September 2024) | Residents: 20, plus municipal tax; Non-residents: 25 |
| Switzerland (Last reviewed 28 June 2024) | Federal: 11.5%. Cantonal and communal PIT rate varies per canton and is added to the federal PIT rate, resulting in an overall PIT rate between 22.1% and 45.5% at the capital of a specific Swiss canton. |
| Taiwan (Last reviewed 19 August 2024) | Residents: 40; Non-residents: 18/20/21 depending on the nature of income |
| Tajikistan (Last reviewed 12 June 2024) | Residents: 12 (employment income); Non-residents: 20 (employment income) |
| Tanzania (Last reviewed 26 September 2024) | Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30 |
| Thailand (Last reviewed 16 October 2024) | 35 |
| Timor-Leste (Last reviewed 23 July 2024) | 10 |
| Trinidad and Tobago (Last reviewed 17 September 2024) | 25% on chargeable income up to TTD 1 million; any income in excess of TTD 1 million is taxed at 30%. |
| Tunisia (Last reviewed 23 July 2024) | 35 |
| Turkey (Last reviewed 02 May 2024) | 40 |
| Turkmenistan (Last reviewed 02 July 2024) | 10 |
| Uganda (Last reviewed 20 September 2024) | 40 |
| Ukraine (Last reviewed 28 June 2024) | 18 |
| United Arab Emirates (Last reviewed 24 July 2024) | NA |
| United Kingdom (Last reviewed 08 July 2024) | 45 (the basic rate starts at 20%, the higher rate is 40%, and the 45% rate is for income over GBP 125,140). Different rates apply for Scottish residents. |
| United States (Last reviewed 13 August 2024) | 37 |
| Uruguay (Last reviewed 02 September 2024) | Residents: 36; Non-residents: 12 |
| Uzbekistan, Republic of (Last reviewed 08 August 2024) | Residents: 12; Non-residents: 12 |
| Venezuela (Last reviewed 29 June 2024) | 34 |
| Vietnam (Last reviewed 22 August 2024) | Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% for employment income; See Vietnam's Individual tax summary for rates for non-employment income. |
| Zambia (Last reviewed 17 May 2024) | 37 |
| Zimbabwe (Last reviewed 28 February 2024) | 41.20 |