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Tax and money
Marginal personal income tax map
This map colors every jurisdiction we score by its approximate top marginal personal income tax rate. Green countries apply a low headline rate, red countries apply a high rate. The legend uses the same ultra low to very high paliers as the badges on our country profiles. Pair it with the personal tax system map for a complete read, since headline rates do not capture territorial or remittance regimes.
Click a jurisdiction for details. Scroll to zoom.
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What the data shows
United Arab Emirates applies the lowest headline personal income tax rate on this map at 0 %, alongside Monaco (0 %) and Bermuda (0 %).
21 countries levy no headline personal income tax at all, out of 232 ranked jurisdictions.
At the other end, Denmark carries the heaviest headline rate on the map at 60.5 %.
Lowest rates on this map
Absolute scores and ranks stay in the tables below. Map colors use quintiles within the full pool on this map.
How to read this map
Green marks the lowest-rate quintile in our pool, red marks the highest-rate quintile. Hover and the tables keep the exact percentage. Buckets on the map are relative to all jurisdictions on this map.
- Top quintile (lowest rates)about the top 20 % on this map (best side of the metric)
- Second quintilenext 20 %
- Middle quintilemiddle 20 %
- Fourth quintilenext 20 %
- Bottom quintile (highest rates)about the bottom 20 % (weakest side of the metric)
- Unpublishedno published rate
Top 10 lowest rates
| Rank | Flag | Country | Rate |
|---|---|---|---|
| =1 | United Arab Emirates | 0 % | |
| =1 | Monaco | 0 % | |
| =1 | Bermuda | 0 % | |
| =1 | Cayman Islands | 0 % | |
| =1 | Qatar | 0 % | |
| =1 | Bahrain | 0 % | |
| =1 | Sark | 0 % | |
| =1 | British Virgin Islands | 0 % | |
| =1 | Saudi Arabia | 0 % | |
| =1 | Brunei Darussalam | 0 % |
Top 10 highest rates
| Rank | Flag | Country | Rate |
|---|---|---|---|
| 232 | Denmark | 60.5 % | |
| 231 | Chad | 60 % | |
| 230 | Japan | 56 % | |
| =228 | Saint Pierre and Miquelon | 55 % | |
| =228 | Austria | 55 % | |
| 227 | Canada | 54.8 % | |
| 226 | Faroe Islands | 54 % | |
| 225 | Sweden | 52.4 % | |
| =223 | Aruba | 52 % | |
| =223 | Finland | 52 % |
Methodology
Rates come from our internal SEO research on every country we score in our database. They reflect the approximate top marginal personal income tax rate applied to residents, before the effect of special regimes, allowances, or treaty benefits. Buckets are absolute (ultra low under 10%, low under 20%, moderate under 30%, high under 40%, very high 40% and above) and consistent with the pills shown on country profiles.
Frequently asked questions
What does this map show?
The approximate top marginal personal income tax rate in each country, country by country. Green countries apply a low rate, red countries apply a high rate.
Why is green low and red high here?
A low headline tax rate is generally a positive signal from a mobility and capital-allocation standpoint. The map keeps the same green to red ramp used everywhere else on the site, with the meaning inverted for tax rates.
Which countries have the lowest personal income tax rates?
Jurisdictions with zero or ultra-low rates include United Arab Emirates, Bahamas, Monaco, Cayman Islands. The exact ranking is in the Top 10 table below.
Are these figures legal tax advice?
No. These are editorial headline rates for comparative purposes only. Real tax exposure depends on residency status, tax basis (territorial, remittance, worldwide), special regimes, and bilateral treaties. Always cross-check with a qualified advisor.
Is there a related map for the type of tax system?
Yes, see our separate personal tax system map, which colors countries by tax basis (territorial, worldwide, remittance, no tax, etc.) rather than by headline rate.
Which countries have the lowest personal income tax rates right now?
On the current map, the lowest headline personal income tax rates are United Arab Emirates (0 %), Monaco (0 %), and Bermuda (0 %). The full ordered list is in the table on this page.
Related maps
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.