Personal tax system map

Each country is colored by the type of personal tax system it operates: territorial, remittance basis, worldwide, or no personal income tax. The headline rate is shown on a separate marginal personal income tax map.

Territorial systems tax income arising in or derived from the country, while foreign-source income is generally exempt under source-based rules. For corporate income, foreign business profits are generally outside the base, subject to limited statutory inclusions, treaty allocations, and anti-abuse rules.

Remittance systems exempt foreign income until it is brought into the country. The detail varies: some countries grant the regime to residents by default, others require an election or apply it only to non-domiciled residents.

In a worldwide deferred (Estonian-style) corporate tax system, the corporate income tax normally arises when profits are distributed, rather than when they are earned. Retained profits are typically untaxed at company level until distribution.

No. A country with a high headline rate but a territorial basis can still be light on foreign income. A country with a low headline rate but a worldwide basis can still tax your foreign earnings. Read both maps together.

The most represented personal tax regimes on the current map are Worldwide (165), Territorial (41), and No personal income tax (22). Click any country to read its exact regime label and open the full profile.