Countries ranked by top income tax rate

United Arab Emirates ranks first in this current lowest-to-highest comparison at 0.0%.

The top statutory personal income tax rate. It is the rate on the highest bracket, not an effective rate, and it excludes social contributions, regional surcharges and the allowances that decide what anyone actually pays.

Items compared: 38
Countries represented: 38
Last checked: 2026-09-20

Source-backed answers

Compare each answer with its unit and checked date; the complete source ledger is below.

Showing all 38 rows

Original rank	Country	Published value		Source and scope
1	United Arab Emirates	0.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
2	Bulgaria	10.0%	2026-06-13	Source Scope: country · Period: 2026-06-13
3	Romania	10.0%	2026-08-27	Source Scope: country · Period: 2026-08-27
4	Hungary	15.0%	2026-07-18	Source Scope: country · Period: 2026
5	Estonia	22.0%	2026-08-03	Source Scope: country · Period: 2025-12-31
6	Czechia	23.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
7	Croatia	30.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
8	Lithuania	32.0%	2026-08-03	Source Scope: country · Period: 2025-12-31
9	Poland	32.0%	2026-08-03	Source Scope: country · Period: 2025-12-31
10	Cyprus	35.0%	2026-08-03	Source Scope: country · Period: 2025-12-31
11	Malta	35.0%	2026-07-18	Source Scope: country · Period: 2026 tax rates
12	Slovakia	35.0%	2026-07-18	Source Scope: country · Period: 2026
13	Latvia	36.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
14	United States	37.0%	2026-07-15	Source Scope: country · Period: 2026
15	New Zealand	39.0%	2026-08-03	Source Scope: country · Period: 2025-12-31
16	Norway	39.7%	2026-08-07	Source Scope: country · Period: 2025-12-31
17	Ireland	40.0%	2026-01-01	Source Scope: country · Period: 2026-01-01
18	Switzerland	41.4%	2026-08-03	Source Scope: country · Period: 2025-12-31
19	Italy	43.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
20	Greece	44.0%	2026-07-18	Source Scope: country · Period: 2025
21	Australia	45.0%	2026-09-20	Source Scope: country · Period: 2025-07-01
22	Japan	45.0%	2026-07-15	Source Scope: country · Period: 2025-04-01
23	South Korea	45.0%	2026-09-20	Source Scope: country · Period: 2025-01-01
24	United Kingdom	45.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
25	Luxembourg	45.8%	2026-08-03	Source Scope: country · Period: 2025-12-31
26	Iceland	46.3%	2026-08-03	Source Scope: country · Period: 2025-12-31
27	Germany	47.5%	2026-08-03	Source Scope: country · Period: 2025-12-31
28	Portugal	48.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
29	Spain	48.6%	2026-08-03	Source Scope: country · Period: 2025-12-31
30	Netherlands	49.5%	2026-08-03	Source Scope: country · Period: 2025-12-31
31	Belgium	50.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
32	Slovenia	50.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
33	Finland	51.8%	2026-08-03	Source Scope: country · Period: 2025-12-31
34	Sweden	52.4%	2026-08-07	Source Scope: country · Period: 2025-12-31
35	Canada	53.5%	2026-08-03	Source Scope: country · Period: 2025-12-31
36	Austria	55.0%	2026-08-03	Source Scope: country · Period: 2026-08-03
37	France	55.4%	2026-08-03	Source Scope: country · Period: 2025-12-31
38	Denmark	55.9%	2026-08-03	Source Scope: country · Period: 2025-12-31

What the numbers say

United Arab Emirates leads at 0 %.
Denmark sits at the other end with 55.9 %.
The middle of this ranking is 44 %, across 38 places that publish the metric.

Quick answer

What does Countries ranked by top income tax rate show?

United Arab Emirates ranks first in this current lowest-to-highest comparison at 0.0%.

How this list is built

Require all component metrics for the same country, keep their source records, calculate income_tax_top_rate_percent, then sort ascending.

The report states exactly which components are included.
Application and filing fees are excluded.

Rows: 38 countries
Geographic grain: country
Observation period: 2025 to 2026-08-27
Last checked: 2026-09-20
With an official source link: 38 of 38

Cite this page

Open a format to select or copy this ImmigrationDB compilation citation. The native disclosure and text fallback work without JavaScript.

APA citation

ImmigrationDB. (2026, September 29). Countries ranked by top income tax rate [ImmigrationDB compilation; version 5cdd145803d1ae81fbf6553d0f4e653d]. ImmigrationDB. https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/ Retrieved 2026-09-29. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/

BibTeX citation

@misc{immigrationdb_immigrationdb_countries-ranked-by-top-income-tax-rate_fa74749d4183,
  author = {ImmigrationDB},
  title = {Countries ranked by top income tax rate},
  publisher = {ImmigrationDB},
  year = {2026},
  date = {2026-09-29},
  version = {5cdd145803d1ae81fbf6553d0f4e653d},
  url = {https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/},
  note = {Retrieved 2026-09-29. ImmigrationDB compilation. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/},
}

Markdown citation

[Countries ranked by top income tax rate](https://immigrationdb.com/reports/countries-ranked-by-top-income-tax-rate/) — ImmigrationDB; ImmigrationDB; version 5cdd145803d1ae81fbf6553d0f4e653d; retrieved 2026-09-29; built 2026-09-29.

This citation identifies the ImmigrationDB compilation/page. Underlying source publishers and datasets retain their own terms; inspect the Sources section and cite those records separately. View the underlying source records.

Sources

UAE Government Portal (u.ae)UAE Government Portal (u.ae) · Checked 2026-08-03
НАП — Национална агенция за приходитеНАП — Национална агенция за приходите · Checked 2026-06-13
ANAF (Codul Fiscal)ANAF (Codul Fiscal) · Checked 2026-08-27
KSH official dataKSH official data · Checked 2026-07-18
OECDOECD · Checked 2026-08-03
Financial Administration of the Czech RepublicFinancial Administration of the Czech Republic · Checked 2026-08-03
Porezna uprava (Croatian Tax Administration)Porezna uprava (Croatian Tax Administration) · Checked 2026-08-03
Tax Department, Republic of CyprusTax Department, Republic of Cyprus · Checked 2026-08-03
MT official material for income_tax_top_rate_percentMT official material for income_tax_top_rate_percent · Checked 2026-07-18
SK official material for income_tax_top_rate_percentSK official material for income_tax_top_rate_percent · Checked 2026-07-18

Show 2 more sources

State Revenue Service, LatviaState Revenue Service, Latvia · Checked 2026-08-03
IRS federal individual top marginal income-tax rate for tax year 2026: 37%; this is a marginal federal rate, not an effective rate and not a state rate.IRS federal individual top marginal income-tax rate for tax year 2026: 37%; this is a marginal federal rate, not an effective rate and not a state rate. · Checked 2026-07-15