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Lowest Income-Tax Countries
Countries with the lowest top marginal personal income-tax rates — orientation only.
- 1
Émirats arabes unis
- IR marginal max.
- 0%
- Impôt sociétés
- 9%
No personal income tax; 9% corp tax from 2023-06 (profit >AED 375k).
- 2
Arabie saoudite
- IR marginal max.
- 0%
- Impôt sociétés
- 20%
- 3
Qatar
- IR marginal max.
- 0%
- Impôt sociétés
- 10%
- 4
Bahreïn
- IR marginal max.
- 0%
- Impôt sociétés
- 0%
No personal/corp income tax (ex-oil/gas); 2025 onwards 15% corp tax on large MNEs (Pillar 2) only.
- 5
Hongrie
- IR marginal max.
- 15%
- Impôt sociétés
- 9%
15% flat tax; 9% corp tax — lowest in EU.
- 6
Hong Kong
- IR marginal max.
- 17%
- Impôt sociétés
- 16.5%
Territorial source; no CGT, no estate tax, no sales tax.
- 7
Estonie
- IR marginal max.
- 22%
- Impôt sociétés
- 22%
Corp tax only on distributed profit (retained = 0%); e-Residency supports remote setup.
- 8
Tchéquie
- IR marginal max.
- 23%
- Impôt sociétés
- 21%
- 9
Singapour
- IR marginal max.
- 24%
- Impôt sociétés
- 17%
No CGT; dividends exempt (single-tier); foreign-source income exempt under conditions.
- 10
Brésil
- IR marginal max.
- 27.5%
- Impôt sociétés
- 34%
- 11
Pologne
- IR marginal max.
- 32%
- Impôt sociétés
- 19%
- 12
Canada
- IR marginal max.
- 33%
- Impôt sociétés
- 15%
Federal 33% + province 4-21%; CGT 50% inclusion (new rule >$250k/yr → 66.67%).
- 13
Thaïlande
- IR marginal max.
- 35%
- Impôt sociétés
- 20%
SET-listed stock LTCG exempt; foreign income taxed on remit (2024 change).
- 14
Mexique
- IR marginal max.
- 35%
- Impôt sociétés
- 30%
- 15
États-Unis
- IR marginal max.
- 37%
- Impôt sociétés
- 21%
Federal 37% + state 0-13.3%; LTCG 0/15/20% + NIIT 3.8%; state tax separate.
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