Lists

The lowest top-marginal income-tax countries, ranked

The highest statutory income-tax band in each country's published tax schedule. Does not include social contributions, VAT, or wealth tax — see each country's full taxation section.

01 AE United Arab Emirates tax year 2025 No income tax 02 HK Hong Kong tax year 2025-26 17% 03 SG Singapore tax year YA2025 24% 04 CA Canada tax year 2025 33% 05 US United States tax year 2025 37% 06 NZ New Zealand tax year 2025-26 39% 07 IE Ireland tax year 2025 40% 08 IT Italy tax year 2025 43% 09 AU Australia tax year 2025-26 45% 10 FR France tax year 2024 45% 11 DE Germany tax year 2025 45% 12 JP Japan tax year 2025 45% 13 KR South Korea tax year 2025 45% 14 GB United Kingdom tax year 2025-26 45% 15 ES Spain tax year 2025 47% 16 PT Portugal tax year 2025 48% 17 NL Netherlands tax year 2025 50%

Methodology on the methodology page. Each row links to the country brief with full source attribution.

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