Tax rates by country 2026
35 countries, and what is left of $100,000 gross.
The percentage beside each country is what a single resident employee keeps of 100,000 dollars gross, at today’s exchange rate, after income tax, any local taxes and employee contributions. It is not a headline rate: each country runs its own scale, contribution caps and automatic deductions on that salary. Each country page gives the detail at several income levels, the official scale, the legal ways to reduce the bill, the regimes for new residents that are still open or already closed, the tax residence rule and one trap specific to the country. It also gives public figures for safety, schools, health and cost of living, so that the tax figure is never read alone. Five countries are calculated in every ranking but have no page of their own yet.
- 1 Qatar100% kept$12,500 / month+$3,017
- 2 Saudi Arabia100% kept$12,500 / month+$3,017
- 3 United Arab Emirates100% kept$12,500 / month+$3,017
- 4 Singapore90% kept$11,229 / month+$1,747
- 5 Monaco86% kept$10,764 / month+$1,281
Same gross salary everywhere, converted at the 2 November 2026 exchange rates. Single employee, no children. Buying power uses World Bank 2025 national price levels: it says nothing about rent in one city. A real job abroad rarely pays the same. How we calculate
🇦🇺 Australia 75%
From 1 July 2026 Australia lifted its concessional super cap to $32,500 and its non-concessional cap to $130,000. In the same month, Division 296 began applying an extra 15% to earnings on super balances above $3 million, and a further 10% above $10 million. Temporary visa holders get a separate break: most foreign income is outside Australian tax.
🇦🇹 Austria 64%
Foreign employees in Austria are treated as fully taxable from their first day, provided they hold a work permit or contract of at least six months. The commuter credit, the Pendlereuro, tripled in 2026 from €2 to €6 per kilometre of the one-way trip. The tax advantage for new arrivals is narrow and mainly targets researchers.
🇧🇪 Belgium 54%
Belgium began taxing capital gains on financial assets on 1 January 2026, at 10% for ordinary investors, with a first slice of €4,855 exempt and withholding from 1 June 2026. Inbound talent got better terms at the same time: the impatriate allowance rose from 30% to 35%, and the salary floor fell from €75,000 to €70,000. A 0.15% annual charge also applies to securities accounts of €1 million or more.
🇧🇷 Brazil 73%
Since January 2026 Brazilian employees earning up to R$5,000 a month pay no income tax, and a partial reduction runs up to R$7,350. High earners fund the change: dividends above R$50,000 a month from one company bear 10% withholding, and annual income above R$600,000 enters a minimum tax that reaches an effective 10% at R$1.2 million. The top rate on salary remains 27.5%, with no state or municipal income tax on top.
🇨🇦 Canada 70%
Leaving Canada is itself a taxable event: emigrants are treated as having sold shares and certain other property at fair market value on departure. The country has no special inbound regime, so residents rely on registered plans, led by an RRSP dollar limit of $33,810 for 2026. That limit will rise to $35,390 in 2027.
🇨🇾 Cyprus 72%
Cyprus raised its tax-free band from €19,500 to €22,000 on 1 January 2026, and from that date the 60-day rule no longer requires being non-resident everywhere else. Non-domiciled residents still pay no Special Defence Contribution on most dividends and interest. That status lasts 17 of 20 years, and can now be extended twice at €250,000 per five-year period.
🇩🇰 Denmark 65%
Denmark's gross tax scheme charges foreign researchers and key staff a flat 27%, or 32.84% with the labour market contribution, for up to seven years. The 2026 pay floor is DKK 65,400 a month after ATP. Share savers meanwhile get a dedicated account taxed at 17% on returns, far below the 27% minimum on ordinary share income.
🇫🇮 Finland 64%
Finland cut its key employee withholding from 32% to 25% on 1 January 2026. The same year removed the standard home office deduction and made union fees non-deductible. The household credit also rose in mid-2026, retroactively, to a €2,100 maximum per person.
🇫🇷 France 65%
France taxes real estate wealth rather than total wealth: the IFI applies when net non-professional property passes €1.3 million on 1 January, with rates of 0.5% to 1.5% from €800,000 upward. A newly hired employee from abroad can shelter part of their salary for up to eight years. Any one of three criteria is enough to make someone a French tax resident, which makes the test easy to trigger.
🇩🇪 Germany 59%
Germany can treat you as a resident from day one simply because you keep a home available there, even without living in it most of the year. Commuters get €0.38 for each full kilometre of the one-way trip, and retirement payments up to the miners' pension ceiling are deductible. There is no special regime for new arrivals, so the ordinary deductions do the work.
🇬🇷 Greece 59%
Greece sells its flat tax at €100,000 a year for up to 15 years, regardless of foreign income, against a €500,000 local investment. Relocating employees get a different deal: half of their Greek pay exempt for seven tax years. Ordinary income tax cuts under Law 5246/2025 took effect on 1 January 2026.
🇭🇰 Hong Kong 87%
Hong Kong's salaries tax has a built-in ceiling: the bill cannot exceed a standard rate of 15% on the first HK$5 million of net income and 16% on the rest, whatever the 17% top progressive band would give. The basic allowance rose to HK$145,000 for 2026/27. Tax follows the source of employment income, and profits tax leaves out gains on capital assets.
🇮🇪 Ireland 67%
Ireland lifted the SARP salary floor to €125,000 for arrivals from 2026, while extending the scheme to the end of 2030. Pension relief here climbs with age, from 15% of pay under 30 to 40% at 60 and over. Irish-domiciled people with large fortunes may also face a yearly levy of up to €200,000 even when living abroad.
🇮🇹 Italy 57%
Italy's flat tax for wealthy new residents has tripled in stages: €100,000 at the outset, €200,000 from August 2024 and €300,000 for those moving after 31 December 2025, plus €50,000 per family member. Workers have a separate route, with half of their Italian pay taxed for five tax years. The 2026 budget also lifted the pension deduction ceiling to €5,300.
🇯🇵 Japan 68%
A foreigner who has lived in Japan for five years or less out of the past ten pays no Japanese tax on foreign income unless it is paid in or remitted to Japan. After that, worldwide income falls in scope, under a national scale that reaches 45% above ¥40 million, plus a 2.1% surtax on that tax and a flat 10% local inhabitant's tax. December 2026 brings a larger iDeCo pension allowance.
🇱🇺 Luxembourg 66%
Luxembourg raised its private pension deduction from €3,200 to €4,500 for 2026, a large jump for a single year. Since 2025 its inbound regime exempts a flat 50% of gross pay, up to €400,000, replacing a bonus-based model. The government also intends to merge tax classes into one from 2028.
🇲🇹 Malta 72%
On 1 January 2027 Malta's Individual Tax Programme Rules take effect, and the cost of global residence status rises sharply: a €35,000 minimum annual tax instead of €15,000 and a €700,000 property instead of €275,000. Applications received by 31 December 2026 keep their status until 31 December 2031. Separately, non-domiciled residents are taxed only on Maltese income and on foreign income remitted to Malta, while foreign capital gains stay out of scope.
🇲🇽 Mexico 72%
Mexican rates reach 35% from MXN 5,107,703.93 of taxable income in 2026, and residents answer for worldwide income regardless of nationality. Most personal deductions sit under one ceiling: the lesser of 15% of annual income or MXN 213,973. No special regime for incoming residents or high earners turned up in the sources reviewed.
🇲🇨 Monaco 85%
Monaco levies no income tax on its nationals or on residents, French nationals excepted, and no wealth tax, annual property tax or council tax. The exemption covers only activities carried out and persons genuinely established in the Principality, and the government states that it does not affect rules applied by other states. VAT follows the French base and rate.
🇳🇱 Netherlands 65%
From 2027 the Dutch expat scheme drops from a maximum of 30% to 27% of pay, with a higher salary norm, while those who started in 2023 or earlier keep the old terms. For 2026 the tax-free amount tops out at €78,600, reached on a salary of €262,000. Savings are hit separately in box 3, at 36% on a deemed return.
🇳🇿 New Zealand 71%
New Zealand offers new migrants about four years of exemption on most foreign investment income, once only. Foreign shares fall under the FIF rules when that window ends. The government has proposed doubling the small-investor threshold from $50,000 to $100,000.
🇳🇴 Norway 71%
Norway charges an annual wealth tax of 1.0% on net assets above NOK 1.9 million in 2026, rising to 1.1% above NOK 21.5 million. The individual pension allowance, by contrast, jumped from NOK 15,000 to NOK 25,000 this year.
🇵🇱 Poland 60%
Poland exempts PLN 85,528 of annual income from income tax under each of four reliefs: for workers under 26, returnees, parents of four or more children and working seniors. Claimed together, they still share a single ceiling of PLN 85,528. Two voluntary retirement accounts add a further layer for salaried staff.
🇵🇹 Portugal 59%
Portugal repealed its non-habitual resident regime with effect from 1 January 2024, and those already registered simply run out their ten years. Its successor, IFICI, applies a 20% rate only to income from research, innovation and listed qualified roles. A retiree or passive investor arriving today therefore has no equivalent.
🇶🇦 Qatar 100%
Qatar charges no income tax on salaries, wages or allowances, for citizens and residents alike. Its territorial system reaches only Qatar-source income, and commercial or professional profit is taxed at 10%. Net wealth, inheritance, gift and property taxes do not exist, and VAT, though approved in draft, is not yet in force.
🇸🇦 Saudi Arabia 100%
Saudi Arabia has no individual income tax scheme, and pay earned only from employment in the Kingdom goes untaxed. Non-employment income is instead caught at entity or permanent establishment level, and non-residents without one face withholding on Saudi-source income. For foreign staff, the only social charge reported is a 2% occupational hazard contribution paid by the employer.
🇸🇬 Singapore 93%
Income above S$1 million is taxed at 24% in Singapore, the top resident rate, and foreign-sourced income received by an individual is generally neither taxable nor declared. That second rule has limits: overseas work incidental to a Singapore job stays taxable, and so does work done in Singapore for a foreign employer. All personal reliefs together are capped at S$80,000 a year.
🇰🇷 South Korea 74%
Korea's top bracket is 45%, or 49.5% with local income tax, above KRW 1 billion. Foreign employees who start work by 31 December 2026 can instead elect a flat 19% for up to 20 years, giving up deductions and credits in exchange. Foreigners with five years or less of residence in the last ten are taxed only on Korean-source income and on foreign income paid or brought into Korea.
🇪🇸 Spain 66%
Spain's best-known inbound regime withholds 24% on employment pay up to €600,000 and 47% above that, for the year of arrival plus five more. Ordinary residents face a different picture: the general deduction for pension contributions is only €1,500 a year unless an employer plan raises it. Wealth is also taxed, through a regional tax and a national one above €3 million.
🇸🇪 Sweden 69%
Sweden's investment savings accounts now carry a tax-free base of SEK 300,000, in force since 1 January 2026, and only the excess faces a deemed return of 3.55% taxed at 30%. State income tax of 20% starts above SEK 643,000 of taxable earned income. For inbound experts, a government draft bill would raise the exempt share of pay from 25% to 30% from 2027.
🇨🇭 Switzerland 79%
Thirty days of working in Switzerland can be enough to create full tax liability, and each of the 26 cantons has its own tax law on top of the federal tax. Foreign nationals who do not work there may be taxed on their cost of living instead, with a federal minimum base of CHF 435,000 for 2026. The result varies widely from one commune to the next.
🇹🇭 Thailand 78%
Since 1 January 2024, foreign income earned by a Thai resident has become taxable once it is brought into Thailand, even in a later year. Rates climb to 35% above THB 5 million. The boosted Thai ESG fund allowance of THB 300,000 runs only until 31 December 2026, then drops back to THB 100,000.
🇦🇪 United Arab Emirates 100%
The UAE, Dubai included, has no personal income tax at federal or emirate level, and no capital gains, wealth, inheritance or gift tax on individuals. A natural person's business becomes subject to 9% corporate tax only once turnover passes AED 1 million, with wages and personal investment income left out of that count. Neighbouring Oman is moving the other way, with a 5% personal tax above OMR 42,000 a year starting on 1 January 2028.
🇬🇧 United Kingdom 72%
Domicile stopped mattering for UK income tax on 6 April 2025, when the remittance basis gave way to a residence-based system. Earners feel another quirk: above £100,000 of adjusted net income the £12,570 personal allowance shrinks by £1 for every £2, and it is gone at £125,140. Rates for 2026 to 2027 run at 20%, 40% and 45% outside Scotland.
🇺🇸 United States 79%
A US passport keeps you inside the US tax net wherever you live: the IRS taxes citizens and resident aliens on worldwide income, from all sources. For 2026 the top federal rate is 37%, reached above $640,600 for a single filer and $768,700 for a joint return. Leaving the country does not end the filing duty, and only a formal loss of citizenship or long-term residence changes the picture.
Questions
Why does this percentage differ from a country’s headline rate?
The headline rate is the one on the last band. The percentage here is what is actually left of 100,000 dollars after every band, automatic deductions, employee contributions and any local taxes. So it depends on the salary: change the amount in the comparison and you will see the order move.
Does every country have a full page?
No. The comparison calculates 35 countries, but South Korea, Brazil, Mexico, Poland and Finland have no dedicated page for now, as they are the least searched according to our volume measurements. Their figures are calculated the same way and they stay in every ranking on this site.
How often are these figures updated?
The site is reviewed at least once a year and whenever a budget changes a rate. Each country page shows the date it was checked and cites its official sources. If a figure looks out of date, write to us with a link to the official text: the fix moves the date shown on that page.
Figures 2026, checked on