Tax residency comparison

Compare tax regimes country by country, for your profile.

The figures in this tool are read from the site’s published facts, with their nature, conditions, source and date. Missing data shows as “Not provided”, never as zero; a figure whose source has not yet been verified says so.

58 countries have at least one published figure for this tool.

Please note

Indicative simulation: the calculation depends on the assumptions used and the data available. It does not replace an individual tax analysis. Terms of use and disclaimers

Region

Profile

58 countries

							FR treaty	Sources
Antigua and Barbuda	10 / 103/5 columns filled	0%exemption — Personal Income Tax was abolished in 2016: residents' salaries are not taxed. Please note: income of self-employed individuals and unincorporated sole proprietorships is subject to the Unincorporated Business Tax (Unincorporated Business Tax Act 2016, progressive scale up to 25%, according to the IRD FAQ). Social security contributions and other levies are not taken into account.	0%exemption — Dividends paid to an individual are exempt from personal income tax: Section 9(2)(f) of the Personal Income Tax Act 2005, as amended by Act No. 18 of 2013. This tax was moreover abolished in 2016 (2026 budget speech). The Income Tax Act Cap. 212 has no longer applied to the income of resident individuals since 1 January 1977 (Section 5(2)). According to IRD guide W02, the 25% withholding tax applies only to payments to non-residents.	0%(source not verified)exemption — No personal income tax for residents of Antigua and Barbuda.	Not provided	Not provided	No
Bahamas	10 / 104/5 columns filled	0%exemption — There is no personal income tax in the Bahamas (neither national nor local). National Insurance contributions are not withheld.	0%exemption — There is no personal income tax in the Bahamas. The FAQ on the government's official portal expressly states that there is no tax on dividends and no withholding tax. National Insurance contributions are not withheld.	0%exemption — The Bahamas levies neither personal income tax nor capital gains tax. The FAQ on the official portal expressly mentions the absence of capital gains tax ("Capital Gains"). Stamp duty on real estate transfers is not covered here.	Not provided	90 days(source not verified)Annual presence linked to the Bahamas, a country with no income tax: nature not specified.	No
Cayman Islands	10 / 103/5 columns filled	0%exemption — No national or local income tax is levied on individuals in the Cayman Islands. Mandatory pension contributions and health insurance contributions are not withheld.	0%exemption — The Cayman Islands levy no direct tax and no income tax. Dividends received by an individual are therefore not taxed. The source does not mention dividends by name: the exemption is inferred from the general absence of direct tax and income tax.	0%exemption — There is no capital gains tax in the Cayman Islands. Only a registration fee (stamp duty of 7.5% in most areas) applies to transfers of real estate; it is not taken into account here.	Not provided	Not provided	No
Monaco	10 / 105/5 columns filled	0%exemption — There is no personal income tax in Monaco (ordinance of 1869), for Monegasque nationals and residents alike. Exception: French nationals, who are taxed in France under the 1963 Franco-Monegasque convention. The exemption requires effective, genuine residence in the Principality.	0%exemption — There is no personal income tax in Monaco (ordinance of 1869), either for Monegasque nationals or for residents. Exception: French nationals, who are taxed in France under the 1963 Franco-Monegasque convention. The exemption requires effective and genuine residence in the Principality.	0%exemption — Residents not subject to income tax, except French nationals.	0%exemption — Direct line (parents and children) and between spouses; assets located in Monaco.	183 daysCondition for obtaining the tax residence certificate for foreign nationals holding a residence permit.	Yes
Qatar	10 / 104/5 columns filled	0%exemption — Article 2 of the promulgation law No. 24 of 2018, as replaced by Law No. 11 of 2022, excludes salaries, wages and allowances from the scope of the Income Tax Law. Income from a commercial or professional activity carried on by an individual may, however, be taxed at 10% (art. 9). The tax authority (GTA, https://gta.gov.qa/en/investors) states: "Individuals pay no tax on salaries, wages, or personal income."	0%exemption — Art. 4 §8 of the Income Tax Law (as worded by Law No. 11 of 2022): dividends are exempt where they are paid out of profits that have already been taxed in Qatar or out of exempt profits (the general case for Qatari companies; the share of non-Qatari investors in the profits of listed companies is also exempt, art. 4 §16). The tax applies only to Qatari-source income (art. 2), so foreign dividends received by an individual with no business activity in Qatar fall outside its scope.	0%exemption — Art. 4 §4 of the Income Tax Law (as worded in Law No. 11 of 2022): capital gains on the disposal of securities (and real estate) realised by individuals are exempt, provided that the assets disposed of are not part of the assets of a taxable business. Trading gains on listed securities realised by non-Qatari investors are also exempt (art. 4 §18).	Not provided	183 daysContinuous or non-continuous presence over twelve months; alternative criteria (permanent home, vital interests).	Yes
Saint Kitts and Nevis	10 / 103/5 columns filled	0%exemption — Section 3 of the Income Tax Act Cap. 20.22 is the provision that imposes the tax. Its subsection (3), inserted by Act No. 14 of 1980, disapplies it for any income earned since 1 May 1980 by a person other than a company. The rate scale in section 32(1)(a) (up to 55%) remains in the revised text but is no longer applicable. The Inland Revenue Department confirms the abolition in 1980. The following remain applicable: the withholding under section 37 on certain payments to residents (mortgage interest, rent, royalties, annuities), social security and the Housing and Social Development Levy, which are not included here.	0%exemption — Dividends are a category of income under s. 3(1)(d) of the Income Tax Act. However, s. 3(3) disapplies that section for income acquired since 1 May 1980 by a person other than a company. A resident individual is therefore not taxed on dividends, whether of domestic or foreign source. S. 32(2) prohibits the company from withholding corporate income tax on dividends. The 15% withholding under s. 36 applies only to non-residents. The withholding under s. 37 on payments to residents does not mention dividends.	0%exemption — Only capital gains on assets disposed of less than one year after their acquisition are taxable, under s. 3(2) of the Income Tax Act (half the rate, capped at 20%). Longer-term capital gains are not taxed. Section 3(3) disapplies the whole of s. 3, including subsection (2), for income accruing since 1 May 1980 to a person other than a company. A resident individual is therefore not taxed on capital gains from the disposal of securities, regardless of the holding period. Companies remain taxable, and since 2025 the IRD has required them to report their capital gains separately.	Not provided	Not provided	No
United Arab Emirates (Dubai)	10 / 104/5 columns filled	0%exemption — There is no personal income tax; only corporate tax may apply to an individual carrying on a business activity (turnover > 1,000,000 AED, Cabinet Decision No. 49 of 2023, art. 2 §1). Salaries, personal investment income and personal real estate income are excluded regardless of their amount.	0%exemption — No personal income tax in the United Arab Emirates.	0%exemption — There is no federal personal income tax; only the business activity of an individual whose turnover exceeds AED 1,000,000 per year falls within the scope of corporate tax (Cabinet Decision No. 49 of 2023, art. 2 §1). Income from "Personal Investment" (investment made on one's own account, without a licence and not constituting a commercial activity) is excluded regardless of its amount, which covers the capital gains (and dividends) of a private investor.	Not provided	from 183 daysPhysical presence over twelve consecutive months; alternative 90-day rule subject to conditions.	Yes
Vanuatu	10 / 100/5 columns filled	Not provided	Not provided	Not provided	Not provided	Not provided	No	Not provided
Andorra	9 / 104/5 columns filled	0% – 10%progressive scale — First band of the general base, covered by the tax-exempt personal allowance; tax residents. · Flat IRPF rate of 10% (Llei 5/2014, art. 43) applied after the tax-exempt personal minimum (art. 35, hence the existing minimum of 0); 50% rebate on the tax on the general tax base, capped at €800 (art. 46), not taken into account.	0%exemption — Dividends paid by Andorran resident entities subject to Andorran corporate income tax are exempt from IRPF. Dividends from foreign sources are not exempt: they fall within the savings base, taxed at 10% after a reduction (tax-exempt minimum) of €3,000 on savings income, with a credit for foreign withholding tax.	0%exemption — Capital gains on the disposal of equity holdings are exempt where the seller (together with related entities and family members up to the 3rd degree) has not held more than 25% of the capital during the 12 months preceding the disposal; above 25%, the exemption applies after 10 years of holding. The exemption does not apply to companies whose assets consist of at least 50% of real estate located in Andorra. Capital gains that are not exempt are taxed at 10% within the savings tax base.	Not provided	183 daysPresence during the calendar year; alternative criterion of the centre of economic interests.	Yes
Bahrain	9 / 104/5 columns filled	0%exemption — No general personal income tax.	0%exemption — Bahrain has no personal income tax: the only income tax law (Amiri Decree No. 22 of 1979) defines the taxpayer as a legal entity, an establishment or a company, and applies only to oil companies (46%). Dividends received by an individual, whether from Bahraini or foreign sources, are therefore not taxed.	0%exemption — Bahrain has no personal income tax: the only income tax law (Amiri Decree No. 22 of 1979) defines the taxpayer as a legal entity, an establishment or a company, and applies only to oil companies (46%). Capital gains made by an individual on the sale of shares are therefore not taxed.	Not provided	from 183 daysIndividuals applying for the tax residence certificate from the National Bureau for Revenue: cumulative physical presence during the year, a residence permit covering the years requested for foreign nationals, and proof of address. The effective date of the criterion is not stated: the date of reading is used.	Yes
Cyprus	9 / 104/5 columns filled	0% – 35%progressive scale — 2026 personal income tax schedule.	5%flat rate — Dividends are exempt from income tax (art. 8 §20 of Law 118(I)/2002); the applicable tax is the special defence contribution (SDC), at a rate of 5% since 1 January 2026 (Law 245(I)/2025), for persons who are both resident AND domiciled in Cyprus; non-domiciled residents are exempt from it. The GeSY (health) contribution is not included in the rate (not verified here).	0%exemption — Disposal of securities exempt; real estate located in Cyprus remains subject to capital gains tax.	Not provided	from 60 days60-day rule: no residence elsewhere, business activity and housing in Cyprus, all conditions being cumulative.	Yes
Dominica	9 / 102/5 columns filled	0% – 35%progressive scale — First bracket of the personal income tax schedule (amounts in Eastern Caribbean dollars). · Top bracket of the personal income tax schedule (amounts in Eastern Caribbean dollars).	Not provided	Not provided	Not provided	183 daysAnnual presence used for tax residency.	No
Grenada	9 / 102/5 columns filled	10% – 28%progressive scale — Under SRO No. 1 of 2014 (5th Schedule, para. (a) "Individual"), taxable income is taxed at 15% up to XCD 24,000 and at 30% above that, after a deduction of XCD 36,000 granted to residents. The Income Tax (Amendment) Order 2017 (SRO No. 2 of 2017) replaces "15%" in para. (a) with "10%", with retroactive effect from 1 January 2017. National Insurance contributions are excluded. · This rate applies to the portion of taxable income above XCD 24,000, after the XCD 36,000 deduction granted to residents. SRO No. 1 of 2014 set it at 30%. SRO No. 25 of 2018 replaces "30%" throughout the 5th Schedule with "28%" with effect from 1 January 2019, which also affects the corporate rate. No local tier. National Insurance contributions excluded.	Not provided	Not provided	Not provided	183 daysPhysical presence in the tax year; alternative criteria.	No
Panama	9 / 104/5 columns filled	15% – 25%progressive scale — Intermediate bracket of the scale; Panamanian-source income only. · Personal income tax scale (Código Fiscal art. 700): 0% up to B/. 11,000; 15% between B/. 11,000 and B/. 50,000; 25% above B/. 50,000; Panamanian-source income (territorial system). Social security contributions (CSS) and seguro educativo are excluded.	10%flat rate — Final withholding tax of 10% on dividends from registered shares paid out of Panamanian-source profits (Código Fiscal art. 733 a, as worded in Ley 8 de 2010). The rate is 5% for foreign-source, export or exempt profits and for free zone companies, and 20% for bearer shares. Panama applies a territorial system: dividends from foreign companies with no Panamanian income are not taxed.	10%flat rate — Flat rate of 10% on the gain from the sale of shares, bonds and other securities issued by legal entities where the gain is taxable in Panama (Código Fiscal art. 701 e, as amended by Ley 18 de 2006). The buyer withholds 5% of the total price as an advance payment. Securities registered with the Superintendencia del Mercado de Valores and sold on a stock exchange benefit from a specific exemption, which has not been verified here. The system is territorial.	Not provided	183 days(source not verified)Annual presence used to determine tax residency; Panama taxes on a territorial basis.	Yes
Paraguay	9 / 104/5 columns filled	8% – 10%progressive scale — First bracket of the IRP on income from personal services (amounts in guaraníes). · Progressive IRP scale (Ley 6380/19, art. 69) on net income: 8% up to ₲50 million, 9% from ₲50 million to ₲150 million, 10% above ₲150 million. IPS contributions excluded.	8%flat rate — Dividends received by a beneficiary resident in Paraguay (IDU); higher rate for non-residents.	8%flat rate — IRP, rentas y ganancias del capital category (IRP-RGC): flat rate of 8% (Ley 6380/2019 art. 60). It applies to gains on the disposal of assets and rights located in Paraguay, including shares or equity interests (art. 57). The system is territorial: gains on foreign securities are not covered. Dividends fall under the IDU (not covered here).	Not provided	120 daysAnnual presence used to determine tax residency.	No
Bulgaria	8 / 104/5 columns filled	10%flat rate — Single flat rate on the general annual tax base.	5%flat rate — Final withholding tax on Bulgarian-source dividends and on residents’ foreign dividends.	0%exemption — Not taxable: income from the disposal of shares, units in collective investment undertakings (UCIs) and rights carried out on a regulated market and/or a growth market (art. 13 para. 1 pt 3 and § 1 pt 11 a) ZDDFL, wording in force as at 1 January 2026); "regulated market" within the meaning of art. 152 para. 1 and 2 of the Law on Markets in Financial Instruments (exact EU/EEA scope not re-reviewed here). Outside a regulated market (unlisted securities, over-the-counter transactions), the annual net gain, reduced by 10% in flat-rate expenses (art. 33 para. 3), is included in the annual tax base taxed at 10% (art. 48).	Not provided	183 daysStay during any twelve-month period; alternative criteria.	Yes
Costa Rica	8 / 104/5 columns filled	10% – 25%progressive scale — First positive rate of the monthly schedule for employees and pensioners, after the untaxed bracket. · Top bracket of the monthly schedule for employees and pensioners (2026).	15%flat rate — Dividends are "rentas del capital mobiliario" (Ley 7092 art. 27 ter, 2 a iv) taxed at 15% (art. 31 ter). The tax, withheld at source, is a single, final tax. Surpluses of cooperatives are taxed at 10%, and dividends paid in shares of the company are exempt. The system is territorial: foreign dividends received by an individual are not covered (the taxation of foreign passive income applies only to entities of multinational groups).	15%flat rate — Ganancias de capital are taxed at 15% on the net gain (Ley 7092 art. 31 ter). For assets acquired before the chapter entered into force (Ley 9635 reform), the taxpayer may elect, on the first sale, a rate of 2.25% of the sale price. The system is territorial: gains on foreign securities realised by an individual are not covered. Habitual gains arising from a profit-making activity are taxed under title I.	Not provided	183 days(source not verified)Annual presence threshold used for tax residency (criterion to be confirmed under Costa Rican law).	No
Georgia	8 / 104/5 columns filled	20%flat rate — Single flat rate on taxable income, unless otherwise provided.	5%flat rate — Dividends from Georgian resident companies, taxed at source; foreign dividends not taxed (territorial system).	0%exemption — Capital gains on the disposal of assets (including securities) held for more than two years are exempt, as merely holding securities to receive dividends is not an economic activity (art. 82(1)(f.c) of the Tax Code). Below two years, the gain is taxed at the income tax rate of 20% (art. 81(1)). Income and gains from non-Georgian sources of a resident individual are also exempt (art. 82(1)(u)).	Not provided	183 daysPresence during any continuous twelve-month period ending in the year.	Yes
Hong Kong	8 / 103/5 columns filled	2% – 17%progressive scale — First bracket of the progressive salaries tax scale. · Top bracket of the progressive scale; the tax payable is capped by the standard rate.	0%exemption — Hong Kong has no global income tax: salaries tax applies only to employment income and pensions (IRO, s. 8), and profits tax applies only to persons carrying on a trade or business in Hong Kong (s. 14). Even within that framework, dividends from a company subject to profits tax are excluded (s. 26). A private investor is therefore not taxed on dividends, whether of local or foreign source.	0%exemption — No capital gains tax in Hong Kong (excluding trading profits).	Not provided	Not provided	Yes
Malta	8 / 104/5 columns filled	0% – 35%progressive scale — 2026 resident "single rates" schedule: 0% up to €12,000 of taxable income. Separate married and parent schedules not used; social security contributions excluded. · 2026 "single rates" scale for residents: 35% on taxable income above €60,000. Social security contributions excluded.	0%exemption — Full imputation system: the Maltese company withholds from the dividend the tax it has paid (35%, art. 59(1)(a) ITA), and this tax is credited against the tax due by the shareholder on the gross dividend (art. 60); since the shareholder's maximum marginal rate is 35%, no additional tax is due, and any excess is refundable if the shareholder's rate is lower (art. 48 ITMA). Since 2020, art. 12(1)(c)(iii) also exempts these dividends (taxed accounts other than the final tax account and the untaxed account) where other taxable income reaches a threshold (€19,500 for a single person from the 2027 year of assessment), with no refund of the credit. Total burden of 35% borne at company level; special refunds to shareholders (6/7, etc.) and dividends from foreign companies are not covered here.	0%exemption — Capital gains on the disposal of shares listed on a stock exchange recognised by the Commissioner fall outside the scope of capital gains tax (art. 5(6)(b) ITA), excluding units in collective investment schemes. Under the Commissioner for Revenue's guidance note (November 2022), the recognised exchanges are those that are members of the World Federation of Exchanges, the New York Stock Exchange and the EEA regulated markets entered in the ESMA register: the exemption therefore covers the main foreign exchanges. Unlisted shares remain taxable at the progressive rates (35% maximum, art. 5(1)(a)(ii) and 56).	Not provided	183 days(source not verified)Annual presence used to determine tax residency.	Yes
Mauritius	8 / 104/5 columns filled	0% – 20%progressive scale — First bracket of the scale (income year 2025/26). · Rate on the remainder of taxable income after the first two brackets; additional contribution for very high incomes.	0%exemption — Dividends from Mauritian companies exempt; foreign dividends taxable in certain cases.	0%exemption — Gains derived from the sale of shares, securities or bonds are among the income exempt under the Income Tax Act 1995 (Second Schedule, Part II, Sub-Part C, item 7, wording in force since 1 January 2019), for any person. Consolidated MRA version updated to May 2026, published "for information purposes only".	Not provided	183 daysAnnual presence used to determine tax residency.	Yes
Montenegro	8 / 104/5 columns filled	9% – 15%progressive scale — Intermediate bracket of the scale (monthly amounts); capital income is subject to a different rate. · Art. 10 of the Zakon o porezu na dohodak fizičkih lica, replaced by the law published in the Službeni list CG 160/25 (applicable from 1 January 2026): salaries taxed at 0% up to €700, then 9% from €700.01 to €1,000, then 15% above €1,000.01 (monthly amounts); self-employed activities at 0/9/15% with annual thresholds of €8,400 and €12,000. Municipal surtax (prirez) and social security contributions excluded.	15%flat rate — Dividends and profit shares are capital income (Art. 37(1) pt 4, Art. 12(2) pt 4) taxed at the flat rate of 15% of the base (Art. 10 pt 3 as worded in the law published in the Službeni list CG 160/2025, applicable from 1 January 2026). Any municipal prirez (local surtax) on this income has not been verified.	15%flat rate — Capital gains on the disposal of shares in companies and securities (hartije od vrijednosti) are taxed at a flat rate of 15% on the difference between the sale price and the acquisition price (art. 37a, art. 10 pt 3 in force since 1 January 2026); capital losses may be offset against gains of the same year. No exemption based on the holding period for securities. Any municipal surtax (prirez) has not been verified.	Not provided	183 days(source not verified)Stay during the tax year; alternative criteria (domicile, centre of interests).	Yes
Saint Lucia	8 / 104/5 columns filled	15% – 30%progressive scale — Rates in force since 1 January 2023 (personal income tax reform, No. 19 of 2023): 15% on the first XCD 15,000 of taxable income, after the personal allowance of XCD 25,000. There is no 0% bracket in the scale. National Insurance contributions are excluded. · 30% on the portion of taxable income exceeding XCD 30,000 (intermediate bracket at 20% from XCD 15,001 to XCD 30,000), scale in force since 1 January 2023. No local tax tier. National Insurance contributions excluded.	0%exemption — Distributions from companies are exempt from income tax (s. 25(1)(x) of the Income Tax Act, Revised Laws of Saint Lucia 2023). The provision refers to "distributions from companies" without distinguishing by origin, so it does not limit the exemption to resident companies. Dividends are also excluded from the scope of withholding tax on payments to non-residents (Schedule 3).	0%(source not verified)exemption — No capital gains tax in Saint Lucia.	Not provided	183 days(source not verified)Physical presence in the income year; alternative criteria.	No
Singapore	8 / 104/5 columns filled	0% – 24%progressive scale — First band of the schedule for tax residents. · Top band of the schedule for tax residents.	0%exemption — Dividends paid since 1 January 2008 by a company resident in Singapore are exempt ("one-tier" system, Income Tax Act 1947, s. 13(1)(za)). Foreign-source income received in Singapore by a resident individual is also exempt (s. 13(7A)), unless it is received through a Singapore partnership.	0%exemption — Gains on the disposal of property, shares and financial instruments; excluding trading activity.	Not provided	183 daysForeign nationals: presence or employment during the previous calendar year; other alternative criteria.	Yes
Cape Verde	7 / 103/5 columns filled	16.5% – 27.5%progressive scale — First bracket of the schedule for aggregated income (englobamento). · Top bracket of the schedule for aggregated income.	10%flat rate — Final withholding tax on income from shareholdings (dividends) in category D, with no option for the progressive schedule.	Not provided	Not provided	183 daysPresence during the income year; alternative criteria.	No
Croatia	7 / 104/5 columns filled	20% – 30%progressive scale — Default lower rate, on income up to the annual threshold; the municipality may set a different rate within a statutory range. · Default higher rate, above the annual threshold; the municipality may set a different rate within a statutory range.	10%(source not verified)flat rate — Dividends and profit shares received by residents, taxed through withholding at source.	12%flat rate — Residents’ capital gains on financial assets; exempt after two years of ownership.	Not provided	183 daysHaving a home available or habitual stay over one or two calendar years.	Yes
Estonia	7 / 104/5 columns filled	22%flat rate — Single flat income tax rate in 2026 (rate withheld at source).	0%exemption — Since 2025, dividends from Estonian companies have been taxed only at the level of the company (22/78 of the net amount distributed) and are not taxed in the hands of the individual shareholder. Transitional exception: 7% withholding tax on redistributed dividends derived from profits taxed before 2025 at the reduced rate of 14/86. Foreign dividends are exempt only if tax has been paid abroad (§ 18 TuMS, not re-read: riigiteataja.ee inaccessible).	22%flat rate — Gains on the disposal of securities are reported as gains on the disposal of property (§ 15 TuMS) and taxed at the flat income tax rate of 22% (rate unchanged in 2026). The investment account (investeerimiskonto) allows taxation of reinvested gains to be deferred.	Not provided	183 daysAnnual presence used to determine tax residency.	Yes
Greece	7 / 105/5 columns filled	9% – 44%progressive scale — 2026 income tax scale for salaries and pensions, without reduction for children.	5%flat rate — Final withholding tax on dividends received by resident individuals.	15%flat rate — Gains on the sale of securities; real estate suspended until the end of 2026; listed securities exempt for a holding of less than 0.5%.	1% – 10%progressive scale — Category A (spouse, first-degree descendants and ascendants): first taxed bracket, after the exempt bracket. · Category A (spouse, children, first-degree ascendants): top bracket, above €600,000 of net share.	more than 183 daysPresence exceeding the threshold in any twelve-month period; alternative criteria.	Yes
Indonesia (Bali)	7 / 103/5 columns filled	5% – 35%progressive scale — First bracket of the income tax scale (UU HPP). · Second bracket of the income tax scale (UU HPP). · Third bracket of the income tax scale (UU HPP). · Fourth bracket of the income tax scale (UU HPP). · Top bracket of the income tax scale (UU HPP).	10%flat rate — Final tax on dividends paid to residents; exempt if reinvested in Indonesia for three years.	Not provided	Not provided	183 daysPresence in any twelve-month period; alternative criteria.	Yes
Malaysia	7 / 104/5 columns filled	0% – 30%progressive scale — Income tax scale for tax residents (year of assessment 2026).	2%flat rate — Dividends received by resident individuals, portion above the annual exempt threshold.	0%(source not verified)exemption — Individuals’ capital gains on securities are not taxed; real estate is subject to RPGT; the 2024 capital gains tax targets companies.	Not provided	182 daysPhysical presence in the basis year; other connecting criteria.	Yes
Philippines	7 / 104/5 columns filled	0% – 35%progressive scale — First bracket of the scale for earned income (TRAIN) since 2023. · Top bracket of the scale for earned income (TRAIN) since 2023.	10%flat rate — Final tax on dividends from Philippine companies received by a resident individual.	15%flat rate — Final tax on the net capital gain from the disposal of shares in unlisted Philippine companies; listed securities bear a tax on the sale price.	6%flat rate — Net value of the estate, after deductions, whether or not the deceased was resident.	Not provided	Yes
Romania	7 / 104/5 columns filled	10%flat rate — Flat rate per source of income (salaries, self-employment, etc.).	16%flat rate — Final tax of 16% withheld at source by the company on dividends distributed from 1 January 2026 (Art. 97(7) Tax Code, as amended by Law 141/2025; previously 10%, and still 10% for 2025 interim dividends). Health insurance contribution (CASS) that may be due on this income is excluded. The treatment of foreign-source dividends has not been verified here.	1% – 3%progressive scale — Reference regime: securities sold through a Romanian financial intermediary (or a permanent establishment in Romania), with final tax withheld at source on each gain: 1% if the securities were held for at least 365 days, 3% if held for less (art. 97 para. 8^1 of the Fiscal Code, consolidated ANAF text updated to include Law 170/2026; Law 141/2025 does not amend this paragraph); losses can be neither carried forward nor offset. Securities sold through a foreign intermediary: net annual gain reported in the Declarația unică and taxed at 16% (art. 119 and 123 para. 1^2), with losses carried forward for 5 years up to a limit of 70%. Health insurance contribution (CASS) excluded. · Reference regime: securities sold through a Romanian financial intermediary (or a permanent establishment in Romania), with a final tax withheld at source on each gain: 1% if the securities were held for at least 365 days, 3% if held for less (art. 97 para. 8^1 Fiscal Code, consolidated ANAF text as updated by Law 170/2026; Law 141/2025 does not amend this paragraph); losses can be neither carried forward nor offset. Securities sold through a foreign intermediary: net annual gain reported in the Declarația unică and taxed at 16% (arts. 119 and 123 para. 1^2), with losses carried forward for 5 years, up to a limit of 70%. Health insurance contribution (CASS) excluded.	Not provided	183 daysPresence over any twelve-month period; alternative criteria.	Yes
Uruguay	7 / 104/5 columns filled	0% – 36%progressive scale — Employment income scale (Categoría II) for an individual taxpayer: the bracket up to the non-taxable minimum of 84 BPC is exempt (Texto Ordenado DGI 2023, Título 7, art. 48). BPS and FONASA contributions excluded. · Rate of the top bracket of the employment income scale (above 1,380 BPC), individual taxpayer (Texto Ordenado DGI 2023, Título 7, art. 48). Capital income (proportional rates) and BPS/FONASA contributions excluded.	7%flat rate — IRPF, capital income category: 7% on dividends paid by IRAE taxpayers (Uruguayan companies) and derived from income subject to IRAE (Decreto 148/007 art. 33 B, as worded in the decree of 6 May 2026 issued pursuant to Ley 20.446). Dividends from non-resident entities and Uruguayan dividends derived from foreign passive income fall under "restantes rentas" at 12%.	12%flat rate — Incrementos patrimoniales (capital gains from the disposal of shares) fall under the "restantes rentas" taxed at 12% under the IRPF (Decreto 148/007 art. 33 B; letter A covers only interest). The 2026 decree also provides for an optional calculation on a flat-rate basis (15% or 20% of the price, depending on the assets). Since 1 January 2026, certain foreign-source incrementos patrimoniales are taxable (Ley 20.446).	Not provided	183 daysPresence during the calendar year; alternative criteria (centre of interests).	No
Colombia	6 / 104/5 columns filled	0% – 39%progressive scale — Marginal rate of 0% on the taxable base up to 1,090 UVT (cédula general and pensions combined), scale of art. 241 ET as worded by art. 34 of Ley 2010 de 2019, in force since the year 2020. The DIAN source readable as text relates to tax year 2021. Its last line (39% above 31,000 UVT, + 10,352 UVT) is identical to the ET table read in wave 2 on normograma.dian.gov.co, which confirms that Ley 2277 de 2022 did not amend the table. The table of art. 34 on normograma is an image that cannot be read here. UVT 2026 not used. · Top bracket of the residents’ schedule (in UVT).	20%progressive scale — Dividends paid out of profits already taxed at the company level (ET art. 49 num. 3) are included in the taxable base and follow the scale in art. 241, whose maximum marginal rate is 39% above 31,000 UVT (ET art. 242, Ley 2277 de 2022). A descuento of 19% applies to the portion of dividends above 1,090 UVT (art. 254-1). Maximum effective marginal rate: 39 − 19 = 20%. Dividends paid out of profits not taxed at the company level are first subject to 35% (art. 240). Under art. 242, dividends from foreign companies are also taxed at the rate in art. 240.	15%flat rate — Residents’ occasional gains (assets held for at least two years, inheritances, gifts); other gains are included in ordinary income.	Not provided	from 183 daysPresence within any period of 365 consecutive days, including days of entry and exit.	No
Italy	6 / 105/5 columns filled	25.63% – 47.23%progressive scale — 23% IRPEF (art. 11 TUIR, up to €28,000) + 1.73% addizionale regionale Lazio (up to €15,000, and 1.73% for any taxable income ≤ €28,000) + 0.9% addizionale comunale Roma Capitale = 25.63%; Rome, reference region. The municipal surcharge is waived for taxable income ≤ €14,000; latest published resolution (no. 186 of 19-12-2024); no 2026 resolution published in the MEF register, so the rate is deemed to be renewed. INPS social security contributions excluded; deductions (no tax area) not taken into account. · 43% IRPEF (art. 11 TUIR, above €50,000) + 3.33% addizionale regionale Lazio (above €28,000) + 0.9% addizionale comunale Roma Capitale = 47.23%; Rome as the reference region. The 2nd IRPEF bracket falls from 35% to 33% in 2026 (L. 199/2025, art. 1, c. 3), with no effect on the maximum rate. Municipal surcharge: last resolution published in 2024, deemed renewed for 2026. Social security contributions excluded.	26%flat rate — Final withholding tax (substitutive tax) of 26% applied by the Italian company on dividends paid to resident individuals, whether or not the shareholding is qualified, outside any business activity (art. 27 DPR 600/1973). No regional or municipal surtaxes apply to this income (substitute tax), hence a ref-2026 key rather than combine-2026 for Rome. Dividends from foreign sources are subject to the same 26% rate, by withholding applied by an intermediary or through the tax return (not verified here).	26%flat rate — Substitute tax on residents’ financial capital gains; government securities are taxed at a reduced rate.	4%flat rate — Spouse and direct line, on each beneficiary’s net share above the exempt amount.	183 daysPresence for the greater part of the year (leap year: one day more), among other alternative criteria.	Yes
Mexico	6 / 103/5 columns filled	1.92% – 35%progressive scale — First bracket of the annual scale (LISR art. 152), with no zero-rate bracket. · Last bracket of the annual scale (LISR art. 152).	Not provided	10%flat rate — Disposal of shares in Mexican companies through a recognised stock exchange by an individual; final tax.	Not provided	183 days(source not verified)Annual presence presented as a tax residency criterion.	Yes
Portugal	6 / 105/5 columns filled	12.5% – 48%progressive scale — IRS 2026 scale (mainland), excluding the solidarity surcharge; non-residents and special regimes excluded.	28%flat rate — Final withholding tax on Portuguese-source capital income, residents and non-residents; option for the progressive scale possible.	28%flat rate — The net positive balance of capital gains and losses on securities (disposals of shares and other securities, art. 10 n.º 1 b) CIRS) is taxed at the autonomous rate of 28% (art. 72 n.º 1 c)), with an option to aggregate it with other income and apply the progressive scale (n.º 13). Aggregation under the progressive scale is mandatory for securities held for less than 365 days where taxable income, including the balance, reaches the threshold of the last bracket in art. 68 n.º 1 (n.º 14).	0%exemption — Spouse, descendants and ascendants exempt from stamp duty on inheritances.	up to 183 days(source not verified)Short-stay rule of the treaty, salaries only, subject to cumulative conditions relating to the employer.	Yes
Switzerland	6 / 105/5 columns filled	0% – 43.21%progressive scale — First bracket at 0% at both levels in 2026 (single person): ICC 0% up to CHF 18,700 of taxable income (RCEPF art. 17), so cantonal and communal centimes are nil; IFD CHF 0 up to CHF 15,200 (2026 scale, art. 36 para. 1 LIFD), then 0.77%. Cantonal tax becomes positive from CHF 18,701. · Calculated rate: no official source publishes this combined rate. Calculation (single person domiciled in the City of Geneva, taxable income > 651,131 CHF for the ICC and > 794,000 CHF for the IFD): basic cantonal tax, rate of the top bracket 18% (LIPP art. 41 indexed, RCEPF art. 17, tax year 2026); cantonal additional centimes 47.5 + 1 (home care) = 48.5% of the cantonal tax (LCACant art. 2): 18 × 1.485 = 26.73; 12% reduction of the income tax excluding communal centimes (LDIRPP art. 1): 26.73 × 0.88 = 23.5224; communal additional centimes of the City of Geneva 45.49% of the cantonal tax (ArCA-2026; LCP art. 293), not reduced: 18 × 0.4549 = 8.1882; marginal ICC = 31.7106%; marginal IFD 11.5% (11.50 francs per 100 francs above 794,000 CHF, 2026 scale for a single person); total ≈ 43.21%. If the 12% reduction did not apply to the home care centime, the total would be 43.23% (a difference of 0.02 points, to be confirmed with the Geneva tax administration, the AFC). Taxes are not deductible from one another; the shield under art. 60 LIPP (60% of net taxable income, income and wealth taxes) is applied against the wealth tax and does not change this marginal rate. Married couples: same maximum rate, reached at a higher income (ICC splitting, IFD scale art. 36 para. 2: 11.50 francs above 941,400 CHF).	43.21%progressive scale — Dividends from a holding of less than 10% are taxed at 100% together with other income, at the IFD and ICC scales. Partial taxation (70% for the IFD, art. 20 para. 1bis LIFD; 70% for the ICC, art. 22 para. 2 LIPP) applies only from 10% of the capital. Maximum marginal rate: 43.21%, using the same calculation as suisse.combine-2026.ir-taux-max (from 43.21 to 43.23% depending on the treatment of the home-care centime). The 35% withholding tax is a refundable or creditable advance payment, and is not added. Calculation (single person domiciled in the City of Geneva, taxable income > 651,131 CHF for the ICC and > 794,000 CHF for the IFD): basic cantonal tax, rate of the top bracket 18% (LIPP art. 41 indexed, RCEPF art. 17, tax year 2026); cantonal additional centimes 47.5 + 1 (home care) = 48.5% of the cantonal tax (LCACant art. 2): 18 × 1.485 = 26.73; 12% reduction of income tax excluding communal centimes (LDIRPP art. 1): 26.73 × 0.88 = 23.5224; communal additional centimes of the City of Geneva 45.49% of the cantonal tax (ArCA-2026; LCP art. 293), not reduced: 18 × 0.4549 = 8.1882; marginal ICC = 31.7106%; marginal IFD 11.5% (11.50 francs per 100 francs above 794,000 CHF, 2026 scale for a single person); total ≈ 43.21%. If the 12% reduction did not apply to the home-care centime, the total would be 43.23% (a difference of 0.02 points, to be confirmed with the Geneva cantonal tax administration, the AFC genevoise). Taxes are not deductible from one another; the shield under art. 60 LIPP (60% of net taxable income, income and wealth taxes) is applied against wealth tax and does not change this marginal rate. Married couples: same maximum rate, reached at a higher income (ICC splitting, IFD scale art. 36 para. 2: 11.50 francs above 941,400 CHF).	0%exemption — Capital gains on private assets are exempt from direct federal tax (LIFD art. 16 para. 3) and from Geneva cantonal and communal tax (LIPP art. 27 let. j). The exemption does not apply to the "professional securities dealer" ("commerçant professionnel de titres"), whose gains are taxed as income from self-employment. Real estate gains are taxed separately.	0%exemption — Cantonal tax: spouse, registered partner and descendants are exempt as a rule; no federal tax.	30 daysStay without significant interruption while carrying on a gainful activity.	Yes
Thailand	6 / 104/5 columns filled	0% – 35%progressive scale — Personal income tax schedule (residents), income taxable in Thailand.	10%flat rate — Withholding on dividends from Thai companies, final tax at the resident’s option.	0%exemption — Gains from the sale of securities on the Stock Exchange of Thailand (SET) are exempt from personal income tax (Ministerial Regulation No. 126, Art. 2 (23), issued pursuant to Art. 42 (17) of the Revenue Code), excluding bonds and debt securities. Gains on unlisted securities or securities sold outside the SET, as well as foreign-source gains remitted to Thailand, are subject to the progressive tax scale (not quantified here).	Not provided	180 daysTax residency acquired beyond this cumulative presence over the calendar year.	Yes
Turkey	6 / 105/5 columns filled	15% – 40%progressive scale — First band of the income tax schedule (2026 rates). · 40% rate on the last bracket of the scale in Art. 103 of the GVK. For 2026, the bracket amounts are revalued by Gelir Vergisi Genel Tebliği No. 332; the rates (15 to 40%) are set by the law itself and do not change. The 2026 threshold for the last bracket (5,300,000 TL, as read on mevzuat.gov.tr in wave 2) could not be rechecked here: resmigazete.gov.tr, mevzuat.gov.tr and the PDF of Tebliğ 332 on cdn.gib.gov.tr were inaccessible. The sources read give the 2025 scale of Art. 103 (40% above 4,300,000 TL) and confirm that the 2026 scale is the one in Tebliğ 332. No local tier.	20%progressive scale — Half of the dividends paid by fully liable Turkish companies is exempt (GVK art. 22 §3); the other half is taxed under the progressive scale of art. 103, with a maximum marginal rate of 40% (above TL 5,300,000 in 2026): 40% × 0.5 = 20% of the gross dividend. A withholding tax (15%, a rate set by presidential decision, not re-reviewed here) is applied to the dividend and is fully credited where a return is filed; below the filing threshold, the withholding is final. Dividends from foreign companies qualify for the 50% exemption only under conditions (holding of at least 50% and repatriation, art. 22 §4).	0%exemption — Case considered: shares of Turkish companies (tam mükellef kurumlar) listed on Borsa İstanbul, sold through a bank or an intermediary. Where held for more than one year, the gains fall outside the capital gains regime (mükerrer 80 GVK not applicable, geçici 67 para. 1) and are not declared. Where held for less than one year, they are subject to the geçici 67 withholding at a rate of 0% (decision 2008/14272 for all individuals), which is final and requires no declaration (GİB 2025 guide, not republished in 2026 on gib.gov.tr). Outside this case: unlisted Turkish shares are exempt after 2 years of holding (mükerrer 80), otherwise taxed at the progressive scale up to 40%; shares listed on foreign exchanges must be declared and taxed at the progressive scale. Law No. 7582 (RG 4 June 2026) does not change these rules according to the summaries reviewed, but its text has not been read.	1%progressive scale — Inheritances: first band of the schedule; substantial allowance for the spouse and descendants.	183 daysAnnual presence used to determine tax residency.	Yes
Spain	5 / 104/5 columns filled	18% – 45%progressive scale — 9.5% general state scale (art. 63.1 LIRPF) + 8.5% regional scale of the Comunidad de Madrid = 18%; Madrid, reference region. General taxable base (employment income); the personal and family minimum is taxed at the same scale by way of deduction. Social security contributions excluded. · 24.5% under the general state scale (art. 63.1 LIRPF, above €300,000) + 20.5% under the autonomous scale of the Comunidad de Madrid = 45%; Madrid, reference region. General taxable base; savings income (base del ahorro) and social security contributions excluded.	19% – 30%progressive scale — Savings base (dividends, interest, capital gains): combined State and autonomous community rate for the first bracket. · Savings base (dividends, interest, capital gains): combined State and autonomous community rate for the top bracket.	19% – 30%progressive scale — Capital gains arising from the disposal of assets (including shares) fall within the savings tax base (art. 46 b) LIRPF). Combined rate = state savings scale (art. 66.1, 9.5% up to €6,000) + regional savings scale (art. 76, 9.5%), i.e. 19%; the regional savings scale is set by state law and applies unchanged in Madrid. · Combined rate = top bracket of the state savings scale (art. 66.1, 15% above €300,000) + top bracket of the regional savings scale (art. 76, 15%), i.e. 30% above €300,000 of savings income base (since 1 January 2025, Ley 7/2024).	Not provided	more than 183 daysPresence during the calendar year; alternative test based on the centre of economic interests.	Yes
Morocco	4 / 104/5 columns filled	0% – 37%progressive scale — First bracket of the scale, exempt. · Top bracket of the income tax scale (CGI 2026).	11.25%(source not verified)flat rate — Transitional rate for dividends distributed in 2026, decreasing to the target rate in 2027.	20%flat rate — Gains on disposals of securities (unlisted shares), foreign-source gains on movable capital and real estate gains; listed securities taxed separately.	Not provided	183 daysContinuous or non-continuous stays over any 365-day period; alternative criteria (home, economic interests).	Yes
Austria	—3/5 columns filled	0% – 55%progressive scale — 2026 rate (EStG 1988 §33): income up to €13,539 taxed at 0%. · 55% on the portion of income above €1 million, a temporary rate applying to calendar years 2016 to 2029 (50% thereafter). No sub-national income tax.	27.5%flat rate — Special rate of 27.5% (EStG 1988 § 27a Abs. 1 Z 2) on dividends, generally withheld at source (KESt) with full discharge effect; this income is not added to total income, unless the taxpayer opts for taxation at the progressive scale (Regelbesteuerung, § 27a Abs. 5). The 25% rate applies only to bank deposits.	27.5%flat rate — Capital gains realised on shares (Einkünfte aus realisierten Wertsteigerungen, EStG § 27 Abs. 3) are taxed at the special rate of 27.5% (§ 27a Abs. 1 Z 2), regardless of the holding period, with a possible option for taxation at the progressive scale rates. Securities acquired before 1 January 2011 ("Altvermögen") fall under a transitional regime, which has not been verified here.	Not provided	Not provided	—
Belgium	—3/5 columns filled	26.23% – 52.45%progressive scale — 25% (first bracket of the scale, 2025 income, assessment year 2026) increased by the additional municipal tax of the City of Brussels (4.9% of the tax): 25 × 1.049 = 26.23%. City of Brussels, used as the reference municipality; the municipal rate varies from one municipality to another. Tax-exempt allowance of €10,910 not taken into account. · 50% (top bracket of the scale, above €49,840 for 2025 income) plus the additional municipal tax of the City of Brussels (4.9% of the tax): 50 × 1.049 = 52.45%. City of Brussels, reference municipality; social contributions excluded.	30%flat rate — Withholding tax of 30%, which is final (definitive tax). Ordinary Belgian or foreign dividends benefit from an exemption of €833 per taxpayer (2025 and 2026 income), to be claimed through the tax return. Dividends received abroad without withholding tax must be declared and are taxed at the same 30% rate (whether the additional municipal tax applies to declared dividends: not verified).	10%flat rate — New tax on capital gains realised on financial assets (shares, bonds, ETFs, cryptocurrencies, etc.) from 1 January 2026: standard rate of 10%, after an annual exemption of €10,000 per person (assessment year 2027), of which €1,000 can be carried forward each year for 5 years (cap of €15,000). For assets acquired before 2026, the value on 31 December 2025 is used as the acquisition value. Withheld by the bank (opt-in) or declared (opt-out). Separate regimes exist for substantial holdings and internal capital gains (not verified here).	Not provided	Not provided	—
Belize	—1/5 columns filled	Not provided	Not provided	Not provided	Not provided	more than 182 daysDefinition in article 16(6), specific to the personal allowance: a person domiciled in Belize is also resident. The law does not lay down a general definition of residence.	—
Canada	—4/5 columns filled	19.05% – 53.53%progressive scale — 14% federal (first bracket for 2026, up to $58,523) + 5.05% Ontario (first bracket for 2026, up to $53,891) = 19.05%; Ontario is the reference region. The basic personal tax credits (which in practice leave a first portion of income untaxed) and the Ontario Health Premium are not taken into account; CPP/EI contributions are excluded. · 33% federal (above $258,482 in 2026) + 13.16% Ontario (above $220,000), increased by the Ontario surtax (20% + 36% of provincial tax above the thresholds, Taxation Act, 2007, s. 16): 33 + 13.16 × 1.56 = 53.53%. Ontario, reference region. Ontario Health Premium and CPP/EI contributions excluded.	39.34%progressive scale — Eligible dividends from taxable Canadian corporations, Ontario resident, top bracket. For $100 received: taxable amount $138 (38% gross-up, ITA 82(1)(b)(ii)); federal 33% × 138 = 45.54, less the 6/11 dividend tax credit on the gross-up (= 15.0198% × 138 = 20.73), i.e. 24.81; Ontario 13.16% × 1.56 (surtaxes of 20% + 36%, s. 16) × 138 = 28.33, less the credit of 36.3158% of the gross-up (s. 19.1 b, = 10% × 138 = 13.80), i.e. 14.53; total 39.34%. The Ontario credit applies after the surtax: it is not included in the "gross tax amount" of s. 16(2). The calculation excludes the Ontario Health Premium (a flat amount). Non-eligible dividends and foreign dividends (with no credit, hence 53.53%) follow other rules.	26.77%progressive scale — Half of the capital gain is taxable (ITA s. 38(a)) and is added to income taxed at the progressive rates. 50 % × 53.53 % = 26.765 %, rounded to 26.77 %. The 53.53 % rate combines 33 % federal and 13.16 % Ontario × 1.56 (surtaxes of 20 % and 36 %). There are exceptions: donations of listed securities (nil inclusion) and the lifetime capital gains exemption for shares of qualifying small businesses.	Not provided	183 daysDeemed residency in the absence of sufficient residential ties, cumulative presence over the calendar year.	—
France	—3/5 columns filled	0% – 45%progressive scale — National income tax scale (2025 income, declared in 2026), excluding social contributions and the high-income contribution.	12.8%flat rate — Flat-rate withholding tax (prélèvement forfaitaire unique): 12.8% income tax (CGI art. 200 A, 1-B-1°). Social contributions (17.2% through 2025; the 2026 increase in CSG has not been verified against an official source) are excluded from the rate, as is the exceptional contribution on high incomes. A global option for the progressive scale is available (with a 40% allowance on dividends).	12.8%flat rate — Capital gains from the sale of transferable securities (gains referred to in 2° of A of 1 of Article 200 A of the CGI) are taxed at the flat rate of 12.8% income tax, with no holding-period allowance for securities acquired since 2018. Social contributions (17.2% until 2025; 2026 rate not verified) are excluded. A global option for the progressive scale is possible.	Not provided	Not provided	—
Germany	—3/5 columns filled	0% – 47.48%progressive scale — Einkommensteuer scale (EStG §32a) applicable from the Veranlagungszeitraum 2026: taxable income up to €12,348 (Grundfreibetrag, single person) is not taxed. Church tax excluded. · Marginal rate of 45% (EStG §32a, bracket starting at €277,826 for a single taxpayer in 2026), plus the Solidaritätszuschlag of 5.5% of the tax: 45 × 1.055 = 47.475 ≈ 47.48%. The Solidaritätszuschlag applies only above a Freigrenze (SolZG §3) but applies in full at this income level. Church tax (8-9% of the tax) is excluded.	26.375%flat rate — Abgeltungsteuer of 25% (EStG § 32d) plus the Solidaritätszuschlag of 5.5% of the tax (SolZG § 4, with no exemption threshold for the tax under § 32d): 25 × 1.055 = 26.375%. Church tax (8 or 9% of the tax, with a reduction of the tax base) excluded. Sparer-Pauschbetrag allowance of €1,000 per year (€2,000 for a couple assessed jointly); actual expenses are not deductible; option for taxation at the progressive scale possible (Günstigerprüfung).	26.375%flat rate — Gains from the sale of shares are investment income (EStG § 20 Abs. 2) subject to the Abgeltungsteuer of 25% + Solidaritätszuschlag of 5.5% = 26.375%, with no minimum holding period; church tax is excluded. The Sparer-Pauschbetrag of €1,000 (€2,000 for a couple) applies to all investment income combined. A shareholding of at least 1%, however, falls under § 17 EStG (progressive scale, Teileinkünfteverfahren at 60%).	Not provided	Not provided	—
Hungary	—1/5 columns filled	Not provided	Not provided	Not provided	Not provided	from 183 daysPersonal Income Tax Act, section 3, point 2 b): a person exercising in Hungary their right of free movement and residence during a calendar year; days of entry and exit are counted as full days. Other persons are resident according to their permanent home, then the centre of vital interests, then habitual abode (point 2 d). Version of the text consulted: as in force on 1 October 2026.	—
Ireland	—4/5 columns filled	20% – 40%progressive scale — 2026, single person without children: 20% up to €44,000. Tax credits reduce the tax payable but do not create a 0% band. USC and PRSI (social contributions) are excluded. · 2026: 40% above the standard rate band (€44,000 for a single person). Excludes USC (up to 8%) and PRSI, which are social contributions not taken into account.	40%progressive scale — Dividends are added to other income and taxed at the progressive rates: 20% then 40% (higher rate). A 25% withholding tax (DWT) on dividends from Irish companies is creditable. The USC (up to 8%) and PRSI (4.1%) are excluded from the rate.	31%flat rate — CGT rate of 31% for most gains, applicable to disposals made from 7 October 2026; it was 33% from 6 December 2021 to 6 October 2026. Personal exemption of €1,270 per year. Foreign investment funds and certain products are subject to a 40% rate.	Not provided	up to 30 daysMinimum threshold: presence equal to or below this number of days in the tax year does not give rise to residence under the cumulative test.	—
Luxembourg	—3/5 columns filled	0% – 45.78%progressive scale — Basic scale (class 1) applicable from tax year 2025: 0% up to €13,230. No separate 2026 scale is published on the page. · Marginal rate of 42% above €234,870 (rates applicable from 2025), increased by the employment fund contribution at a rate of 9% (adjusted taxable income > €150,000 in classes 1 and 1a, > €300,000 in class 2): 42 × 1.09 = 45.78%. National surcharge; no municipal income tax.	22.89%progressive scale — Dividends are taxed at the progressive scale, but are 50% exempt when they come from a fully taxable resident capital company, a company in a treaty State subject to a comparable tax, or an EU company covered by the Parent-Subsidiary Directive (LIR art. 115 no. 15a). Calculation: marginal rate of 42% (LIR art. 118) increased by 9% for the employment fund (adjusted taxable income > €150,000 in class 1) = 45.78%, × 50% = 22.89%. Dividends that do not meet these conditions are taxed in full (up to 45.78%).	0%exemption — Capital gains on shares held as private assets are taxable only if the disposal takes place within six months of acquisition (speculative gain, LIR art. 99bis, taxed at the progressive rates unless the annual gain is < €500) or if the seller has held a substantial shareholding (more than 10% at any time during the previous 5 years, LIR art. 100). Outside these cases (holding period > 6 months, non-substantial shareholding), they are not taxable.	Not provided	Not provided	—
Netherlands	—1/5 columns filled	35.75% – 49.5%progressive scale — Box 1 (income from work and home ownership) 2026, taxpayer who has not reached AOW age: 35.75% up to €38,883. This rate includes contributions to the national insurance schemes (premies volksverzekeringen: AOW, Anw, Wlz), which cannot be isolated within the published rate; this is why the rate is lower after AOW age. The source page does not state this explicitly. · Box 1 2026: 49.50% on income above €78,426. National insurance contributions apply only to the first bracket (included in the 35.75%). Box 2/box 3 regimes and the 30% ruling are not taken into account.	Not provided	Not provided	Not provided	Not provided	—
New Zealand	—1/5 columns filled	Not provided	Not provided	Not provided	Not provided	more than 183 daysCriterion that applies as an alternative to a permanent place of abode; residence is retroactive to the first of the days of presence counted; subject to the non-resident visitors regime.	—
Oman	—1/5 columns filled	Not provided	Not provided	Not provided	Not provided	more than 183 daysDefinition specific to the 2025 law, applicable from 2028. Days are counted within the year, whether consecutive or split (FAQ 11), for Omanis and foreigners alike. Any other criteria in the text have not been verified.	—
Poland	—1/5 columns filled	Not provided	Not provided	Not provided	Not provided	more than 183 daysCriterion applying as an alternative to having the centre of personal or economic interests in Poland (art. 3 ust. 1a); subject to tax treaties.	—
Seychelles	—1/5 columns filled	Not provided	Not provided	Not provided	Not provided	from 183 daysCumulative presence over a rolling annual period beginning or ending in the tax year; a condition, together with the existence of a tax treaty, for a non-citizen employee to be taxed at the citizens' rates.	—
United Kingdom	—4/5 columns filled	20% – 45%progressive scale — Tax year 2026-2027 (England, Wales, Northern Ireland): 20% on the first £37,700 of taxable income, after the personal allowance of £12,570 (an allowance, not counted as a 0% band). Scotland has its own rates and bands. National Insurance (social security contributions) is excluded. · Tax year 2026-2027 (England, Wales, Northern Ireland): 45% above £125,140. The personal allowance is reduced above £100,000 (effective rate of 60% on that band, not taken into account). National Insurance excluded.	10.75% – 39.35%progressive scale — Dividend-specific rates for 2026/27 (6 April 2026 – 5 April 2027): 10.75% (basic rate), 35.75% (higher rate), 39.35% (additional rate), above an allowance of €500 (dividend allowance of £500); the band is determined by adding the dividends to other income. The basic rate went from 8.75% to 10.75% on 6 April 2026. · Additional rate applicable to dividends in 2026/27, above the £500 allowance. No National Insurance contributions on dividends.	18% – 24%progressive scale — CGT 2026/27: 18% on the portion of gains which, when added to taxable income, falls within the basic rate band (£37,700); 24% above that and for higher/additional rate taxpayers. Annual exempt amount of £3,000. · CGT rate applicable to higher or additional rate taxpayers (and to the portion of gains exceeding the basic rate band), after the annual exempt amount of £3,000.	Not provided	less than 16 daysIndividual who was UK resident in at least one of the three preceding tax years.	—
United States	—4/5 columns filled	14% – 47.75%progressive scale — 10% federal (first 2026 bracket, single filer, up to $12,400) + 4% D.C. (taxable income up to $10,000) = 14%; Washington, D.C., reference region. Standard deduction not taken into account; payroll taxes (Social Security, Medicare) excluded. · 37% federal (2026, single filer above $640,600) + 10.75% D.C. (above $1,000,000) = 47.75%; Washington, D.C., reference region. Simple addition, with no deductibility of local tax (SALT cap). Net Investment Income Tax (3.8%) and Additional Medicare Tax (0.9%) excluded (levies treated as social contributions / taxes on investment income).	4% – 30.75%progressive scale — Qualified dividends: 0% federal rate as long as taxable income does not exceed $49,450 (single filer, 2026; $98,900 for married couples filing jointly). The District has no reduced rate: dividends are included in gross income (D.C. Code § 47-1803.02, which refers to IRC § 61) and are taxed under the D.C. rate schedule, whose first bracket is 4%. Combined minimum: 0 + 4 = 4% (before the effect of deductions, which may bring the tax down to zero for a very small income). Ordinary (non-qualified) dividends are taxed under the ordinary federal rate schedule. · Qualified dividends: 20% federal above $545,500 of taxable income (single filer, 2026; $613,700 for a married couple filing jointly), plus 10.75% D.C. above $1,000,000. The District taxes dividends at the ordinary rate schedule, with no reduced rate. 20 + 10.75 = 30.75%. The federal Net Investment Income Tax of 3.8% (a levy comparable to social contributions) is excluded; including it, the rate reaches 34.55%. The calculation ignores the limited deductibility (SALT cap) of D.C. tax.	4% – 30.75%progressive scale — Long-term capital gains (shares held for more than one year): 0% federal up to $49,450 of taxable income (single filer, 2026; $98,900 for a married couple filing jointly). The District taxes capital gains at its ordinary rates, the first bracket of which is 4%. Combined minimum: 0 + 4 = 4% (before deductions). Short-term capital gains (held for one year or less) are taxed at the ordinary federal rates. · Long-term capital gains: 20% federal above $545,500 of taxable income (single filer, 2026), plus 10.75% D.C. above $1,000,000 (no reduced rate in the District). 20 + 10.75 = 30.75%. The 3.8% NIIT is excluded. Higher federal rates apply to collectibles (28%) and to the taxable portion of QSBS stock (§ 1202, 28%). Short-term capital gains are taxed at ordinary rates.	Not provided	from 31 daysFirst condition of the substantial presence test, applicable to foreigners without a green card; certain days are excluded (exempt individuals, transit, medical reasons) and exceptions exist (closer connection, tax treaties).	—

Sort by

Antigua and Barbuda10 / 103/5 columns filled
Income
0%exemption — Personal Income Tax was abolished in 2016: residents' salaries are not taxed. Please note: income of self-employed individuals and unincorporated sole proprietorships is subject to the Unincorporated Business Tax (Unincorporated Business Tax Act 2016, progressive scale up to 25%, according to the IRD FAQ). Social security contributions and other levies are not taken into account.
Dividends
0%exemption — Dividends paid to an individual are exempt from personal income tax: Section 9(2)(f) of the Personal Income Tax Act 2005, as amended by Act No. 18 of 2013. This tax was moreover abolished in 2016 (2026 budget speech). The Income Tax Act Cap. 212 has no longer applied to the income of resident individuals since 1 January 1977 (Section 5(2)). According to IRD guide W02, the 25% withholding tax applies only to payments to non-residents.
Capital gains
0%(source not verified)exemption — No personal income tax for residents of Antigua and Barbuda.
Inheritance
Not provided
Presence
Not provided
FR treaty
No
Sources
Bahamas10 / 104/5 columns filled
Income
0%exemption — There is no personal income tax in the Bahamas (neither national nor local). National Insurance contributions are not withheld.
Dividends
0%exemption — There is no personal income tax in the Bahamas. The FAQ on the government's official portal expressly states that there is no tax on dividends and no withholding tax. National Insurance contributions are not withheld.
Capital gains
0%exemption — The Bahamas levies neither personal income tax nor capital gains tax. The FAQ on the official portal expressly mentions the absence of capital gains tax ("Capital Gains"). Stamp duty on real estate transfers is not covered here.
Inheritance
Not provided
Presence
90 days(source not verified)Annual presence linked to the Bahamas, a country with no income tax: nature not specified.
FR treaty
No
Sources
Cayman Islands10 / 103/5 columns filled
Income
0%exemption — No national or local income tax is levied on individuals in the Cayman Islands. Mandatory pension contributions and health insurance contributions are not withheld.
Dividends
0%exemption — The Cayman Islands levy no direct tax and no income tax. Dividends received by an individual are therefore not taxed. The source does not mention dividends by name: the exemption is inferred from the general absence of direct tax and income tax.
Capital gains
0%exemption — There is no capital gains tax in the Cayman Islands. Only a registration fee (stamp duty of 7.5% in most areas) applies to transfers of real estate; it is not taken into account here.
Inheritance
Not provided
Presence
Not provided
FR treaty
No
Sources
Monaco10 / 105/5 columns filled
Income
0%exemption — There is no personal income tax in Monaco (ordinance of 1869), for Monegasque nationals and residents alike. Exception: French nationals, who are taxed in France under the 1963 Franco-Monegasque convention. The exemption requires effective, genuine residence in the Principality.
Dividends
0%exemption — There is no personal income tax in Monaco (ordinance of 1869), either for Monegasque nationals or for residents. Exception: French nationals, who are taxed in France under the 1963 Franco-Monegasque convention. The exemption requires effective and genuine residence in the Principality.
Capital gains
0%exemption — Residents not subject to income tax, except French nationals.
Inheritance
0%exemption — Direct line (parents and children) and between spouses; assets located in Monaco.
Presence
183 daysCondition for obtaining the tax residence certificate for foreign nationals holding a residence permit.
FR treaty
Yes
Sources
Qatar10 / 104/5 columns filled
Income
0%exemption — Article 2 of the promulgation law No. 24 of 2018, as replaced by Law No. 11 of 2022, excludes salaries, wages and allowances from the scope of the Income Tax Law. Income from a commercial or professional activity carried on by an individual may, however, be taxed at 10% (art. 9). The tax authority (GTA, https://gta.gov.qa/en/investors) states: "Individuals pay no tax on salaries, wages, or personal income."
Dividends
0%exemption — Art. 4 §8 of the Income Tax Law (as worded by Law No. 11 of 2022): dividends are exempt where they are paid out of profits that have already been taxed in Qatar or out of exempt profits (the general case for Qatari companies; the share of non-Qatari investors in the profits of listed companies is also exempt, art. 4 §16). The tax applies only to Qatari-source income (art. 2), so foreign dividends received by an individual with no business activity in Qatar fall outside its scope.
Capital gains
0%exemption — Art. 4 §4 of the Income Tax Law (as worded in Law No. 11 of 2022): capital gains on the disposal of securities (and real estate) realised by individuals are exempt, provided that the assets disposed of are not part of the assets of a taxable business. Trading gains on listed securities realised by non-Qatari investors are also exempt (art. 4 §18).
Inheritance
Not provided
Presence
183 daysContinuous or non-continuous presence over twelve months; alternative criteria (permanent home, vital interests).
FR treaty
Yes
Sources
Saint Kitts and Nevis10 / 103/5 columns filled
Income
0%exemption — Section 3 of the Income Tax Act Cap. 20.22 is the provision that imposes the tax. Its subsection (3), inserted by Act No. 14 of 1980, disapplies it for any income earned since 1 May 1980 by a person other than a company. The rate scale in section 32(1)(a) (up to 55%) remains in the revised text but is no longer applicable. The Inland Revenue Department confirms the abolition in 1980. The following remain applicable: the withholding under section 37 on certain payments to residents (mortgage interest, rent, royalties, annuities), social security and the Housing and Social Development Levy, which are not included here.
Dividends
0%exemption — Dividends are a category of income under s. 3(1)(d) of the Income Tax Act. However, s. 3(3) disapplies that section for income acquired since 1 May 1980 by a person other than a company. A resident individual is therefore not taxed on dividends, whether of domestic or foreign source. S. 32(2) prohibits the company from withholding corporate income tax on dividends. The 15% withholding under s. 36 applies only to non-residents. The withholding under s. 37 on payments to residents does not mention dividends.
Capital gains
0%exemption — Only capital gains on assets disposed of less than one year after their acquisition are taxable, under s. 3(2) of the Income Tax Act (half the rate, capped at 20%). Longer-term capital gains are not taxed. Section 3(3) disapplies the whole of s. 3, including subsection (2), for income accruing since 1 May 1980 to a person other than a company. A resident individual is therefore not taxed on capital gains from the disposal of securities, regardless of the holding period. Companies remain taxable, and since 2025 the IRD has required them to report their capital gains separately.
Inheritance
Not provided
Presence
Not provided
FR treaty
No
Sources
United Arab Emirates (Dubai)10 / 104/5 columns filled
Income
0%exemption — There is no personal income tax; only corporate tax may apply to an individual carrying on a business activity (turnover > 1,000,000 AED, Cabinet Decision No. 49 of 2023, art. 2 §1). Salaries, personal investment income and personal real estate income are excluded regardless of their amount.
Dividends
0%exemption — No personal income tax in the United Arab Emirates.
Capital gains
0%exemption — There is no federal personal income tax; only the business activity of an individual whose turnover exceeds AED 1,000,000 per year falls within the scope of corporate tax (Cabinet Decision No. 49 of 2023, art. 2 §1). Income from "Personal Investment" (investment made on one's own account, without a licence and not constituting a commercial activity) is excluded regardless of its amount, which covers the capital gains (and dividends) of a private investor.
Inheritance
Not provided
Presence
from 183 daysPhysical presence over twelve consecutive months; alternative 90-day rule subject to conditions.
FR treaty
Yes
Sources
Vanuatu10 / 100/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
Not provided
FR treaty
No
Sources
Not provided
Andorra9 / 104/5 columns filled
Income
0% – 10%progressive scale — First band of the general base, covered by the tax-exempt personal allowance; tax residents. · Flat IRPF rate of 10% (Llei 5/2014, art. 43) applied after the tax-exempt personal minimum (art. 35, hence the existing minimum of 0); 50% rebate on the tax on the general tax base, capped at €800 (art. 46), not taken into account.
Dividends
0%exemption — Dividends paid by Andorran resident entities subject to Andorran corporate income tax are exempt from IRPF. Dividends from foreign sources are not exempt: they fall within the savings base, taxed at 10% after a reduction (tax-exempt minimum) of €3,000 on savings income, with a credit for foreign withholding tax.
Capital gains
0%exemption — Capital gains on the disposal of equity holdings are exempt where the seller (together with related entities and family members up to the 3rd degree) has not held more than 25% of the capital during the 12 months preceding the disposal; above 25%, the exemption applies after 10 years of holding. The exemption does not apply to companies whose assets consist of at least 50% of real estate located in Andorra. Capital gains that are not exempt are taxed at 10% within the savings tax base.
Inheritance
Not provided
Presence
183 daysPresence during the calendar year; alternative criterion of the centre of economic interests.
FR treaty
Yes
Sources
Bahrain9 / 104/5 columns filled
Income
0%exemption — No general personal income tax.
Dividends
0%exemption — Bahrain has no personal income tax: the only income tax law (Amiri Decree No. 22 of 1979) defines the taxpayer as a legal entity, an establishment or a company, and applies only to oil companies (46%). Dividends received by an individual, whether from Bahraini or foreign sources, are therefore not taxed.
Capital gains
0%exemption — Bahrain has no personal income tax: the only income tax law (Amiri Decree No. 22 of 1979) defines the taxpayer as a legal entity, an establishment or a company, and applies only to oil companies (46%). Capital gains made by an individual on the sale of shares are therefore not taxed.
Inheritance
Not provided
Presence
from 183 daysIndividuals applying for the tax residence certificate from the National Bureau for Revenue: cumulative physical presence during the year, a residence permit covering the years requested for foreign nationals, and proof of address. The effective date of the criterion is not stated: the date of reading is used.
FR treaty
Yes
Sources
Cyprus9 / 104/5 columns filled
Income
0% – 35%progressive scale — 2026 personal income tax schedule.
Dividends
5%flat rate — Dividends are exempt from income tax (art. 8 §20 of Law 118(I)/2002); the applicable tax is the special defence contribution (SDC), at a rate of 5% since 1 January 2026 (Law 245(I)/2025), for persons who are both resident AND domiciled in Cyprus; non-domiciled residents are exempt from it. The GeSY (health) contribution is not included in the rate (not verified here).
Capital gains
0%exemption — Disposal of securities exempt; real estate located in Cyprus remains subject to capital gains tax.
Inheritance
Not provided
Presence
from 60 days60-day rule: no residence elsewhere, business activity and housing in Cyprus, all conditions being cumulative.
FR treaty
Yes
Sources
Dominica9 / 102/5 columns filled
Income
0% – 35%progressive scale — First bracket of the personal income tax schedule (amounts in Eastern Caribbean dollars). · Top bracket of the personal income tax schedule (amounts in Eastern Caribbean dollars).
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
183 daysAnnual presence used for tax residency.
FR treaty
No
Sources
Grenada9 / 102/5 columns filled
Income
10% – 28%progressive scale — Under SRO No. 1 of 2014 (5th Schedule, para. (a) "Individual"), taxable income is taxed at 15% up to XCD 24,000 and at 30% above that, after a deduction of XCD 36,000 granted to residents. The Income Tax (Amendment) Order 2017 (SRO No. 2 of 2017) replaces "15%" in para. (a) with "10%", with retroactive effect from 1 January 2017. National Insurance contributions are excluded. · This rate applies to the portion of taxable income above XCD 24,000, after the XCD 36,000 deduction granted to residents. SRO No. 1 of 2014 set it at 30%. SRO No. 25 of 2018 replaces "30%" throughout the 5th Schedule with "28%" with effect from 1 January 2019, which also affects the corporate rate. No local tier. National Insurance contributions excluded.
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
183 daysPhysical presence in the tax year; alternative criteria.
FR treaty
No
Sources
Panama9 / 104/5 columns filled
Income
15% – 25%progressive scale — Intermediate bracket of the scale; Panamanian-source income only. · Personal income tax scale (Código Fiscal art. 700): 0% up to B/. 11,000; 15% between B/. 11,000 and B/. 50,000; 25% above B/. 50,000; Panamanian-source income (territorial system). Social security contributions (CSS) and seguro educativo are excluded.
Dividends
10%flat rate — Final withholding tax of 10% on dividends from registered shares paid out of Panamanian-source profits (Código Fiscal art. 733 a, as worded in Ley 8 de 2010). The rate is 5% for foreign-source, export or exempt profits and for free zone companies, and 20% for bearer shares. Panama applies a territorial system: dividends from foreign companies with no Panamanian income are not taxed.
Capital gains
10%flat rate — Flat rate of 10% on the gain from the sale of shares, bonds and other securities issued by legal entities where the gain is taxable in Panama (Código Fiscal art. 701 e, as amended by Ley 18 de 2006). The buyer withholds 5% of the total price as an advance payment. Securities registered with the Superintendencia del Mercado de Valores and sold on a stock exchange benefit from a specific exemption, which has not been verified here. The system is territorial.
Inheritance
Not provided
Presence
183 days(source not verified)Annual presence used to determine tax residency; Panama taxes on a territorial basis.
FR treaty
Yes
Sources
Paraguay9 / 104/5 columns filled
Income
8% – 10%progressive scale — First bracket of the IRP on income from personal services (amounts in guaraníes). · Progressive IRP scale (Ley 6380/19, art. 69) on net income: 8% up to ₲50 million, 9% from ₲50 million to ₲150 million, 10% above ₲150 million. IPS contributions excluded.
Dividends
8%flat rate — Dividends received by a beneficiary resident in Paraguay (IDU); higher rate for non-residents.
Capital gains
8%flat rate — IRP, rentas y ganancias del capital category (IRP-RGC): flat rate of 8% (Ley 6380/2019 art. 60). It applies to gains on the disposal of assets and rights located in Paraguay, including shares or equity interests (art. 57). The system is territorial: gains on foreign securities are not covered. Dividends fall under the IDU (not covered here).
Inheritance
Not provided
Presence
120 daysAnnual presence used to determine tax residency.
FR treaty
No
Sources
Bulgaria8 / 104/5 columns filled
Income
10%flat rate — Single flat rate on the general annual tax base.
Dividends
5%flat rate — Final withholding tax on Bulgarian-source dividends and on residents’ foreign dividends.
Capital gains
0%exemption — Not taxable: income from the disposal of shares, units in collective investment undertakings (UCIs) and rights carried out on a regulated market and/or a growth market (art. 13 para. 1 pt 3 and § 1 pt 11 a) ZDDFL, wording in force as at 1 January 2026); "regulated market" within the meaning of art. 152 para. 1 and 2 of the Law on Markets in Financial Instruments (exact EU/EEA scope not re-reviewed here). Outside a regulated market (unlisted securities, over-the-counter transactions), the annual net gain, reduced by 10% in flat-rate expenses (art. 33 para. 3), is included in the annual tax base taxed at 10% (art. 48).
Inheritance
Not provided
Presence
183 daysStay during any twelve-month period; alternative criteria.
FR treaty
Yes
Sources
Costa Rica8 / 104/5 columns filled
Income
10% – 25%progressive scale — First positive rate of the monthly schedule for employees and pensioners, after the untaxed bracket. · Top bracket of the monthly schedule for employees and pensioners (2026).
Dividends
15%flat rate — Dividends are "rentas del capital mobiliario" (Ley 7092 art. 27 ter, 2 a iv) taxed at 15% (art. 31 ter). The tax, withheld at source, is a single, final tax. Surpluses of cooperatives are taxed at 10%, and dividends paid in shares of the company are exempt. The system is territorial: foreign dividends received by an individual are not covered (the taxation of foreign passive income applies only to entities of multinational groups).
Capital gains
15%flat rate — Ganancias de capital are taxed at 15% on the net gain (Ley 7092 art. 31 ter). For assets acquired before the chapter entered into force (Ley 9635 reform), the taxpayer may elect, on the first sale, a rate of 2.25% of the sale price. The system is territorial: gains on foreign securities realised by an individual are not covered. Habitual gains arising from a profit-making activity are taxed under title I.
Inheritance
Not provided
Presence
183 days(source not verified)Annual presence threshold used for tax residency (criterion to be confirmed under Costa Rican law).
FR treaty
No
Sources
Georgia8 / 104/5 columns filled
Income
20%flat rate — Single flat rate on taxable income, unless otherwise provided.
Dividends
5%flat rate — Dividends from Georgian resident companies, taxed at source; foreign dividends not taxed (territorial system).
Capital gains
0%exemption — Capital gains on the disposal of assets (including securities) held for more than two years are exempt, as merely holding securities to receive dividends is not an economic activity (art. 82(1)(f.c) of the Tax Code). Below two years, the gain is taxed at the income tax rate of 20% (art. 81(1)). Income and gains from non-Georgian sources of a resident individual are also exempt (art. 82(1)(u)).
Inheritance
Not provided
Presence
183 daysPresence during any continuous twelve-month period ending in the year.
FR treaty
Yes
Sources
Hong Kong8 / 103/5 columns filled
Income
2% – 17%progressive scale — First bracket of the progressive salaries tax scale. · Top bracket of the progressive scale; the tax payable is capped by the standard rate.
Dividends
0%exemption — Hong Kong has no global income tax: salaries tax applies only to employment income and pensions (IRO, s. 8), and profits tax applies only to persons carrying on a trade or business in Hong Kong (s. 14). Even within that framework, dividends from a company subject to profits tax are excluded (s. 26). A private investor is therefore not taxed on dividends, whether of local or foreign source.
Capital gains
0%exemption — No capital gains tax in Hong Kong (excluding trading profits).
Inheritance
Not provided
Presence
Not provided
FR treaty
Yes
Sources
Malta8 / 104/5 columns filled
Income
0% – 35%progressive scale — 2026 resident "single rates" schedule: 0% up to €12,000 of taxable income. Separate married and parent schedules not used; social security contributions excluded. · 2026 "single rates" scale for residents: 35% on taxable income above €60,000. Social security contributions excluded.
Dividends
0%exemption — Full imputation system: the Maltese company withholds from the dividend the tax it has paid (35%, art. 59(1)(a) ITA), and this tax is credited against the tax due by the shareholder on the gross dividend (art. 60); since the shareholder's maximum marginal rate is 35%, no additional tax is due, and any excess is refundable if the shareholder's rate is lower (art. 48 ITMA). Since 2020, art. 12(1)(c)(iii) also exempts these dividends (taxed accounts other than the final tax account and the untaxed account) where other taxable income reaches a threshold (€19,500 for a single person from the 2027 year of assessment), with no refund of the credit. Total burden of 35% borne at company level; special refunds to shareholders (6/7, etc.) and dividends from foreign companies are not covered here.
Capital gains
0%exemption — Capital gains on the disposal of shares listed on a stock exchange recognised by the Commissioner fall outside the scope of capital gains tax (art. 5(6)(b) ITA), excluding units in collective investment schemes. Under the Commissioner for Revenue's guidance note (November 2022), the recognised exchanges are those that are members of the World Federation of Exchanges, the New York Stock Exchange and the EEA regulated markets entered in the ESMA register: the exemption therefore covers the main foreign exchanges. Unlisted shares remain taxable at the progressive rates (35% maximum, art. 5(1)(a)(ii) and 56).
Inheritance
Not provided
Presence
183 days(source not verified)Annual presence used to determine tax residency.
FR treaty
Yes
Sources
Mauritius8 / 104/5 columns filled
Income
0% – 20%progressive scale — First bracket of the scale (income year 2025/26). · Rate on the remainder of taxable income after the first two brackets; additional contribution for very high incomes.
Dividends
0%exemption — Dividends from Mauritian companies exempt; foreign dividends taxable in certain cases.
Capital gains
0%exemption — Gains derived from the sale of shares, securities or bonds are among the income exempt under the Income Tax Act 1995 (Second Schedule, Part II, Sub-Part C, item 7, wording in force since 1 January 2019), for any person. Consolidated MRA version updated to May 2026, published "for information purposes only".
Inheritance
Not provided
Presence
183 daysAnnual presence used to determine tax residency.
FR treaty
Yes
Sources
Montenegro8 / 104/5 columns filled
Income
9% – 15%progressive scale — Intermediate bracket of the scale (monthly amounts); capital income is subject to a different rate. · Art. 10 of the Zakon o porezu na dohodak fizičkih lica, replaced by the law published in the Službeni list CG 160/25 (applicable from 1 January 2026): salaries taxed at 0% up to €700, then 9% from €700.01 to €1,000, then 15% above €1,000.01 (monthly amounts); self-employed activities at 0/9/15% with annual thresholds of €8,400 and €12,000. Municipal surtax (prirez) and social security contributions excluded.
Dividends
15%flat rate — Dividends and profit shares are capital income (Art. 37(1) pt 4, Art. 12(2) pt 4) taxed at the flat rate of 15% of the base (Art. 10 pt 3 as worded in the law published in the Službeni list CG 160/2025, applicable from 1 January 2026). Any municipal prirez (local surtax) on this income has not been verified.
Capital gains
15%flat rate — Capital gains on the disposal of shares in companies and securities (hartije od vrijednosti) are taxed at a flat rate of 15% on the difference between the sale price and the acquisition price (art. 37a, art. 10 pt 3 in force since 1 January 2026); capital losses may be offset against gains of the same year. No exemption based on the holding period for securities. Any municipal surtax (prirez) has not been verified.
Inheritance
Not provided
Presence
183 days(source not verified)Stay during the tax year; alternative criteria (domicile, centre of interests).
FR treaty
Yes
Sources
Saint Lucia8 / 104/5 columns filled
Income
15% – 30%progressive scale — Rates in force since 1 January 2023 (personal income tax reform, No. 19 of 2023): 15% on the first XCD 15,000 of taxable income, after the personal allowance of XCD 25,000. There is no 0% bracket in the scale. National Insurance contributions are excluded. · 30% on the portion of taxable income exceeding XCD 30,000 (intermediate bracket at 20% from XCD 15,001 to XCD 30,000), scale in force since 1 January 2023. No local tax tier. National Insurance contributions excluded.
Dividends
0%exemption — Distributions from companies are exempt from income tax (s. 25(1)(x) of the Income Tax Act, Revised Laws of Saint Lucia 2023). The provision refers to "distributions from companies" without distinguishing by origin, so it does not limit the exemption to resident companies. Dividends are also excluded from the scope of withholding tax on payments to non-residents (Schedule 3).
Capital gains
0%(source not verified)exemption — No capital gains tax in Saint Lucia.
Inheritance
Not provided
Presence
183 days(source not verified)Physical presence in the income year; alternative criteria.
FR treaty
No
Sources
Singapore8 / 104/5 columns filled
Income
0% – 24%progressive scale — First band of the schedule for tax residents. · Top band of the schedule for tax residents.
Dividends
0%exemption — Dividends paid since 1 January 2008 by a company resident in Singapore are exempt ("one-tier" system, Income Tax Act 1947, s. 13(1)(za)). Foreign-source income received in Singapore by a resident individual is also exempt (s. 13(7A)), unless it is received through a Singapore partnership.
Capital gains
0%exemption — Gains on the disposal of property, shares and financial instruments; excluding trading activity.
Inheritance
Not provided
Presence
183 daysForeign nationals: presence or employment during the previous calendar year; other alternative criteria.
FR treaty
Yes
Sources
Cape Verde7 / 103/5 columns filled
Income
16.5% – 27.5%progressive scale — First bracket of the schedule for aggregated income (englobamento). · Top bracket of the schedule for aggregated income.
Dividends
10%flat rate — Final withholding tax on income from shareholdings (dividends) in category D, with no option for the progressive schedule.
Capital gains
Not provided
Inheritance
Not provided
Presence
183 daysPresence during the income year; alternative criteria.
FR treaty
No
Sources
Croatia7 / 104/5 columns filled
Income
20% – 30%progressive scale — Default lower rate, on income up to the annual threshold; the municipality may set a different rate within a statutory range. · Default higher rate, above the annual threshold; the municipality may set a different rate within a statutory range.
Dividends
10%(source not verified)flat rate — Dividends and profit shares received by residents, taxed through withholding at source.
Capital gains
12%flat rate — Residents’ capital gains on financial assets; exempt after two years of ownership.
Inheritance
Not provided
Presence
183 daysHaving a home available or habitual stay over one or two calendar years.
FR treaty
Yes
Sources
Estonia7 / 104/5 columns filled
Income
22%flat rate — Single flat income tax rate in 2026 (rate withheld at source).
Dividends
0%exemption — Since 2025, dividends from Estonian companies have been taxed only at the level of the company (22/78 of the net amount distributed) and are not taxed in the hands of the individual shareholder. Transitional exception: 7% withholding tax on redistributed dividends derived from profits taxed before 2025 at the reduced rate of 14/86. Foreign dividends are exempt only if tax has been paid abroad (§ 18 TuMS, not re-read: riigiteataja.ee inaccessible).
Capital gains
22%flat rate — Gains on the disposal of securities are reported as gains on the disposal of property (§ 15 TuMS) and taxed at the flat income tax rate of 22% (rate unchanged in 2026). The investment account (investeerimiskonto) allows taxation of reinvested gains to be deferred.
Inheritance
Not provided
Presence
183 daysAnnual presence used to determine tax residency.
FR treaty
Yes
Sources
Greece7 / 105/5 columns filled
Income
9% – 44%progressive scale — 2026 income tax scale for salaries and pensions, without reduction for children.
Dividends
5%flat rate — Final withholding tax on dividends received by resident individuals.
Capital gains
15%flat rate — Gains on the sale of securities; real estate suspended until the end of 2026; listed securities exempt for a holding of less than 0.5%.
Inheritance
1% – 10%progressive scale — Category A (spouse, first-degree descendants and ascendants): first taxed bracket, after the exempt bracket. · Category A (spouse, children, first-degree ascendants): top bracket, above €600,000 of net share.
Presence
more than 183 daysPresence exceeding the threshold in any twelve-month period; alternative criteria.
FR treaty
Yes
Sources
Indonesia (Bali)7 / 103/5 columns filled
Income
5% – 35%progressive scale — First bracket of the income tax scale (UU HPP). · Second bracket of the income tax scale (UU HPP). · Third bracket of the income tax scale (UU HPP). · Fourth bracket of the income tax scale (UU HPP). · Top bracket of the income tax scale (UU HPP).
Dividends
10%flat rate — Final tax on dividends paid to residents; exempt if reinvested in Indonesia for three years.
Capital gains
Not provided
Inheritance
Not provided
Presence
183 daysPresence in any twelve-month period; alternative criteria.
FR treaty
Yes
Sources
Malaysia7 / 104/5 columns filled
Income
0% – 30%progressive scale — Income tax scale for tax residents (year of assessment 2026).
Dividends
2%flat rate — Dividends received by resident individuals, portion above the annual exempt threshold.
Capital gains
0%(source not verified)exemption — Individuals’ capital gains on securities are not taxed; real estate is subject to RPGT; the 2024 capital gains tax targets companies.
Inheritance
Not provided
Presence
182 daysPhysical presence in the basis year; other connecting criteria.
FR treaty
Yes
Sources
Philippines7 / 104/5 columns filled
Income
0% – 35%progressive scale — First bracket of the scale for earned income (TRAIN) since 2023. · Top bracket of the scale for earned income (TRAIN) since 2023.
Dividends
10%flat rate — Final tax on dividends from Philippine companies received by a resident individual.
Capital gains
15%flat rate — Final tax on the net capital gain from the disposal of shares in unlisted Philippine companies; listed securities bear a tax on the sale price.
Inheritance
6%flat rate — Net value of the estate, after deductions, whether or not the deceased was resident.
Presence
Not provided
FR treaty
Yes
Sources
Romania7 / 104/5 columns filled
Income
10%flat rate — Flat rate per source of income (salaries, self-employment, etc.).
Dividends
16%flat rate — Final tax of 16% withheld at source by the company on dividends distributed from 1 January 2026 (Art. 97(7) Tax Code, as amended by Law 141/2025; previously 10%, and still 10% for 2025 interim dividends). Health insurance contribution (CASS) that may be due on this income is excluded. The treatment of foreign-source dividends has not been verified here.
Capital gains
1% – 3%progressive scale — Reference regime: securities sold through a Romanian financial intermediary (or a permanent establishment in Romania), with final tax withheld at source on each gain: 1% if the securities were held for at least 365 days, 3% if held for less (art. 97 para. 8^1 of the Fiscal Code, consolidated ANAF text updated to include Law 170/2026; Law 141/2025 does not amend this paragraph); losses can be neither carried forward nor offset. Securities sold through a foreign intermediary: net annual gain reported in the Declarația unică and taxed at 16% (art. 119 and 123 para. 1^2), with losses carried forward for 5 years up to a limit of 70%. Health insurance contribution (CASS) excluded. · Reference regime: securities sold through a Romanian financial intermediary (or a permanent establishment in Romania), with a final tax withheld at source on each gain: 1% if the securities were held for at least 365 days, 3% if held for less (art. 97 para. 8^1 Fiscal Code, consolidated ANAF text as updated by Law 170/2026; Law 141/2025 does not amend this paragraph); losses can be neither carried forward nor offset. Securities sold through a foreign intermediary: net annual gain reported in the Declarația unică and taxed at 16% (arts. 119 and 123 para. 1^2), with losses carried forward for 5 years, up to a limit of 70%. Health insurance contribution (CASS) excluded.
Inheritance
Not provided
Presence
183 daysPresence over any twelve-month period; alternative criteria.
FR treaty
Yes
Sources
Uruguay7 / 104/5 columns filled
Income
0% – 36%progressive scale — Employment income scale (Categoría II) for an individual taxpayer: the bracket up to the non-taxable minimum of 84 BPC is exempt (Texto Ordenado DGI 2023, Título 7, art. 48). BPS and FONASA contributions excluded. · Rate of the top bracket of the employment income scale (above 1,380 BPC), individual taxpayer (Texto Ordenado DGI 2023, Título 7, art. 48). Capital income (proportional rates) and BPS/FONASA contributions excluded.
Dividends
7%flat rate — IRPF, capital income category: 7% on dividends paid by IRAE taxpayers (Uruguayan companies) and derived from income subject to IRAE (Decreto 148/007 art. 33 B, as worded in the decree of 6 May 2026 issued pursuant to Ley 20.446). Dividends from non-resident entities and Uruguayan dividends derived from foreign passive income fall under "restantes rentas" at 12%.
Capital gains
12%flat rate — Incrementos patrimoniales (capital gains from the disposal of shares) fall under the "restantes rentas" taxed at 12% under the IRPF (Decreto 148/007 art. 33 B; letter A covers only interest). The 2026 decree also provides for an optional calculation on a flat-rate basis (15% or 20% of the price, depending on the assets). Since 1 January 2026, certain foreign-source incrementos patrimoniales are taxable (Ley 20.446).
Inheritance
Not provided
Presence
183 daysPresence during the calendar year; alternative criteria (centre of interests).
FR treaty
No
Sources
Colombia6 / 104/5 columns filled
Income
0% – 39%progressive scale — Marginal rate of 0% on the taxable base up to 1,090 UVT (cédula general and pensions combined), scale of art. 241 ET as worded by art. 34 of Ley 2010 de 2019, in force since the year 2020. The DIAN source readable as text relates to tax year 2021. Its last line (39% above 31,000 UVT, + 10,352 UVT) is identical to the ET table read in wave 2 on normograma.dian.gov.co, which confirms that Ley 2277 de 2022 did not amend the table. The table of art. 34 on normograma is an image that cannot be read here. UVT 2026 not used. · Top bracket of the residents’ schedule (in UVT).
Dividends
20%progressive scale — Dividends paid out of profits already taxed at the company level (ET art. 49 num. 3) are included in the taxable base and follow the scale in art. 241, whose maximum marginal rate is 39% above 31,000 UVT (ET art. 242, Ley 2277 de 2022). A descuento of 19% applies to the portion of dividends above 1,090 UVT (art. 254-1). Maximum effective marginal rate: 39 − 19 = 20%. Dividends paid out of profits not taxed at the company level are first subject to 35% (art. 240). Under art. 242, dividends from foreign companies are also taxed at the rate in art. 240.
Capital gains
15%flat rate — Residents’ occasional gains (assets held for at least two years, inheritances, gifts); other gains are included in ordinary income.
Inheritance
Not provided
Presence
from 183 daysPresence within any period of 365 consecutive days, including days of entry and exit.
FR treaty
No
Sources
Italy6 / 105/5 columns filled
Income
25.63% – 47.23%progressive scale — 23% IRPEF (art. 11 TUIR, up to €28,000) + 1.73% addizionale regionale Lazio (up to €15,000, and 1.73% for any taxable income ≤ €28,000) + 0.9% addizionale comunale Roma Capitale = 25.63%; Rome, reference region. The municipal surcharge is waived for taxable income ≤ €14,000; latest published resolution (no. 186 of 19-12-2024); no 2026 resolution published in the MEF register, so the rate is deemed to be renewed. INPS social security contributions excluded; deductions (no tax area) not taken into account. · 43% IRPEF (art. 11 TUIR, above €50,000) + 3.33% addizionale regionale Lazio (above €28,000) + 0.9% addizionale comunale Roma Capitale = 47.23%; Rome as the reference region. The 2nd IRPEF bracket falls from 35% to 33% in 2026 (L. 199/2025, art. 1, c. 3), with no effect on the maximum rate. Municipal surcharge: last resolution published in 2024, deemed renewed for 2026. Social security contributions excluded.
Dividends
26%flat rate — Final withholding tax (substitutive tax) of 26% applied by the Italian company on dividends paid to resident individuals, whether or not the shareholding is qualified, outside any business activity (art. 27 DPR 600/1973). No regional or municipal surtaxes apply to this income (substitute tax), hence a ref-2026 key rather than combine-2026 for Rome. Dividends from foreign sources are subject to the same 26% rate, by withholding applied by an intermediary or through the tax return (not verified here).
Capital gains
26%flat rate — Substitute tax on residents’ financial capital gains; government securities are taxed at a reduced rate.
Inheritance
4%flat rate — Spouse and direct line, on each beneficiary’s net share above the exempt amount.
Presence
183 daysPresence for the greater part of the year (leap year: one day more), among other alternative criteria.
FR treaty
Yes
Sources
Mexico6 / 103/5 columns filled
Income
1.92% – 35%progressive scale — First bracket of the annual scale (LISR art. 152), with no zero-rate bracket. · Last bracket of the annual scale (LISR art. 152).
Dividends
Not provided
Capital gains
10%flat rate — Disposal of shares in Mexican companies through a recognised stock exchange by an individual; final tax.
Inheritance
Not provided
Presence
183 days(source not verified)Annual presence presented as a tax residency criterion.
FR treaty
Yes
Sources
Portugal6 / 105/5 columns filled
Income
12.5% – 48%progressive scale — IRS 2026 scale (mainland), excluding the solidarity surcharge; non-residents and special regimes excluded.
Dividends
28%flat rate — Final withholding tax on Portuguese-source capital income, residents and non-residents; option for the progressive scale possible.
Capital gains
28%flat rate — The net positive balance of capital gains and losses on securities (disposals of shares and other securities, art. 10 n.º 1 b) CIRS) is taxed at the autonomous rate of 28% (art. 72 n.º 1 c)), with an option to aggregate it with other income and apply the progressive scale (n.º 13). Aggregation under the progressive scale is mandatory for securities held for less than 365 days where taxable income, including the balance, reaches the threshold of the last bracket in art. 68 n.º 1 (n.º 14).
Inheritance
0%exemption — Spouse, descendants and ascendants exempt from stamp duty on inheritances.
Presence
up to 183 days(source not verified)Short-stay rule of the treaty, salaries only, subject to cumulative conditions relating to the employer.
FR treaty
Yes
Sources
Switzerland6 / 105/5 columns filled
Income
0% – 43.21%progressive scale — First bracket at 0% at both levels in 2026 (single person): ICC 0% up to CHF 18,700 of taxable income (RCEPF art. 17), so cantonal and communal centimes are nil; IFD CHF 0 up to CHF 15,200 (2026 scale, art. 36 para. 1 LIFD), then 0.77%. Cantonal tax becomes positive from CHF 18,701. · Calculated rate: no official source publishes this combined rate. Calculation (single person domiciled in the City of Geneva, taxable income > 651,131 CHF for the ICC and > 794,000 CHF for the IFD): basic cantonal tax, rate of the top bracket 18% (LIPP art. 41 indexed, RCEPF art. 17, tax year 2026); cantonal additional centimes 47.5 + 1 (home care) = 48.5% of the cantonal tax (LCACant art. 2): 18 × 1.485 = 26.73; 12% reduction of the income tax excluding communal centimes (LDIRPP art. 1): 26.73 × 0.88 = 23.5224; communal additional centimes of the City of Geneva 45.49% of the cantonal tax (ArCA-2026; LCP art. 293), not reduced: 18 × 0.4549 = 8.1882; marginal ICC = 31.7106%; marginal IFD 11.5% (11.50 francs per 100 francs above 794,000 CHF, 2026 scale for a single person); total ≈ 43.21%. If the 12% reduction did not apply to the home care centime, the total would be 43.23% (a difference of 0.02 points, to be confirmed with the Geneva tax administration, the AFC). Taxes are not deductible from one another; the shield under art. 60 LIPP (60% of net taxable income, income and wealth taxes) is applied against the wealth tax and does not change this marginal rate. Married couples: same maximum rate, reached at a higher income (ICC splitting, IFD scale art. 36 para. 2: 11.50 francs above 941,400 CHF).
Dividends
43.21%progressive scale — Dividends from a holding of less than 10% are taxed at 100% together with other income, at the IFD and ICC scales. Partial taxation (70% for the IFD, art. 20 para. 1bis LIFD; 70% for the ICC, art. 22 para. 2 LIPP) applies only from 10% of the capital. Maximum marginal rate: 43.21%, using the same calculation as suisse.combine-2026.ir-taux-max (from 43.21 to 43.23% depending on the treatment of the home-care centime). The 35% withholding tax is a refundable or creditable advance payment, and is not added. Calculation (single person domiciled in the City of Geneva, taxable income > 651,131 CHF for the ICC and > 794,000 CHF for the IFD): basic cantonal tax, rate of the top bracket 18% (LIPP art. 41 indexed, RCEPF art. 17, tax year 2026); cantonal additional centimes 47.5 + 1 (home care) = 48.5% of the cantonal tax (LCACant art. 2): 18 × 1.485 = 26.73; 12% reduction of income tax excluding communal centimes (LDIRPP art. 1): 26.73 × 0.88 = 23.5224; communal additional centimes of the City of Geneva 45.49% of the cantonal tax (ArCA-2026; LCP art. 293), not reduced: 18 × 0.4549 = 8.1882; marginal ICC = 31.7106%; marginal IFD 11.5% (11.50 francs per 100 francs above 794,000 CHF, 2026 scale for a single person); total ≈ 43.21%. If the 12% reduction did not apply to the home-care centime, the total would be 43.23% (a difference of 0.02 points, to be confirmed with the Geneva cantonal tax administration, the AFC genevoise). Taxes are not deductible from one another; the shield under art. 60 LIPP (60% of net taxable income, income and wealth taxes) is applied against wealth tax and does not change this marginal rate. Married couples: same maximum rate, reached at a higher income (ICC splitting, IFD scale art. 36 para. 2: 11.50 francs above 941,400 CHF).
Capital gains
0%exemption — Capital gains on private assets are exempt from direct federal tax (LIFD art. 16 para. 3) and from Geneva cantonal and communal tax (LIPP art. 27 let. j). The exemption does not apply to the "professional securities dealer" ("commerçant professionnel de titres"), whose gains are taxed as income from self-employment. Real estate gains are taxed separately.
Inheritance
0%exemption — Cantonal tax: spouse, registered partner and descendants are exempt as a rule; no federal tax.
Presence
30 daysStay without significant interruption while carrying on a gainful activity.
FR treaty
Yes
Sources
Thailand6 / 104/5 columns filled
Income
0% – 35%progressive scale — Personal income tax schedule (residents), income taxable in Thailand.
Dividends
10%flat rate — Withholding on dividends from Thai companies, final tax at the resident’s option.
Capital gains
0%exemption — Gains from the sale of securities on the Stock Exchange of Thailand (SET) are exempt from personal income tax (Ministerial Regulation No. 126, Art. 2 (23), issued pursuant to Art. 42 (17) of the Revenue Code), excluding bonds and debt securities. Gains on unlisted securities or securities sold outside the SET, as well as foreign-source gains remitted to Thailand, are subject to the progressive tax scale (not quantified here).
Inheritance
Not provided
Presence
180 daysTax residency acquired beyond this cumulative presence over the calendar year.
FR treaty
Yes
Sources
Turkey6 / 105/5 columns filled
Income
15% – 40%progressive scale — First band of the income tax schedule (2026 rates). · 40% rate on the last bracket of the scale in Art. 103 of the GVK. For 2026, the bracket amounts are revalued by Gelir Vergisi Genel Tebliği No. 332; the rates (15 to 40%) are set by the law itself and do not change. The 2026 threshold for the last bracket (5,300,000 TL, as read on mevzuat.gov.tr in wave 2) could not be rechecked here: resmigazete.gov.tr, mevzuat.gov.tr and the PDF of Tebliğ 332 on cdn.gib.gov.tr were inaccessible. The sources read give the 2025 scale of Art. 103 (40% above 4,300,000 TL) and confirm that the 2026 scale is the one in Tebliğ 332. No local tier.
Dividends
20%progressive scale — Half of the dividends paid by fully liable Turkish companies is exempt (GVK art. 22 §3); the other half is taxed under the progressive scale of art. 103, with a maximum marginal rate of 40% (above TL 5,300,000 in 2026): 40% × 0.5 = 20% of the gross dividend. A withholding tax (15%, a rate set by presidential decision, not re-reviewed here) is applied to the dividend and is fully credited where a return is filed; below the filing threshold, the withholding is final. Dividends from foreign companies qualify for the 50% exemption only under conditions (holding of at least 50% and repatriation, art. 22 §4).
Capital gains
0%exemption — Case considered: shares of Turkish companies (tam mükellef kurumlar) listed on Borsa İstanbul, sold through a bank or an intermediary. Where held for more than one year, the gains fall outside the capital gains regime (mükerrer 80 GVK not applicable, geçici 67 para. 1) and are not declared. Where held for less than one year, they are subject to the geçici 67 withholding at a rate of 0% (decision 2008/14272 for all individuals), which is final and requires no declaration (GİB 2025 guide, not republished in 2026 on gib.gov.tr). Outside this case: unlisted Turkish shares are exempt after 2 years of holding (mükerrer 80), otherwise taxed at the progressive scale up to 40%; shares listed on foreign exchanges must be declared and taxed at the progressive scale. Law No. 7582 (RG 4 June 2026) does not change these rules according to the summaries reviewed, but its text has not been read.
Inheritance
1%progressive scale — Inheritances: first band of the schedule; substantial allowance for the spouse and descendants.
Presence
183 daysAnnual presence used to determine tax residency.
FR treaty
Yes
Sources
Spain5 / 104/5 columns filled
Income
18% – 45%progressive scale — 9.5% general state scale (art. 63.1 LIRPF) + 8.5% regional scale of the Comunidad de Madrid = 18%; Madrid, reference region. General taxable base (employment income); the personal and family minimum is taxed at the same scale by way of deduction. Social security contributions excluded. · 24.5% under the general state scale (art. 63.1 LIRPF, above €300,000) + 20.5% under the autonomous scale of the Comunidad de Madrid = 45%; Madrid, reference region. General taxable base; savings income (base del ahorro) and social security contributions excluded.
Dividends
19% – 30%progressive scale — Savings base (dividends, interest, capital gains): combined State and autonomous community rate for the first bracket. · Savings base (dividends, interest, capital gains): combined State and autonomous community rate for the top bracket.
Capital gains
19% – 30%progressive scale — Capital gains arising from the disposal of assets (including shares) fall within the savings tax base (art. 46 b) LIRPF). Combined rate = state savings scale (art. 66.1, 9.5% up to €6,000) + regional savings scale (art. 76, 9.5%), i.e. 19%; the regional savings scale is set by state law and applies unchanged in Madrid. · Combined rate = top bracket of the state savings scale (art. 66.1, 15% above €300,000) + top bracket of the regional savings scale (art. 76, 15%), i.e. 30% above €300,000 of savings income base (since 1 January 2025, Ley 7/2024).
Inheritance
Not provided
Presence
more than 183 daysPresence during the calendar year; alternative test based on the centre of economic interests.
FR treaty
Yes
Sources
Morocco4 / 104/5 columns filled
Income
0% – 37%progressive scale — First bracket of the scale, exempt. · Top bracket of the income tax scale (CGI 2026).
Dividends
11.25%(source not verified)flat rate — Transitional rate for dividends distributed in 2026, decreasing to the target rate in 2027.
Capital gains
20%flat rate — Gains on disposals of securities (unlisted shares), foreign-source gains on movable capital and real estate gains; listed securities taxed separately.
Inheritance
Not provided
Presence
183 daysContinuous or non-continuous stays over any 365-day period; alternative criteria (home, economic interests).
FR treaty
Yes
Sources
Austria—3/5 columns filled
Income
0% – 55%progressive scale — 2026 rate (EStG 1988 §33): income up to €13,539 taxed at 0%. · 55% on the portion of income above €1 million, a temporary rate applying to calendar years 2016 to 2029 (50% thereafter). No sub-national income tax.
Dividends
27.5%flat rate — Special rate of 27.5% (EStG 1988 § 27a Abs. 1 Z 2) on dividends, generally withheld at source (KESt) with full discharge effect; this income is not added to total income, unless the taxpayer opts for taxation at the progressive scale (Regelbesteuerung, § 27a Abs. 5). The 25% rate applies only to bank deposits.
Capital gains
27.5%flat rate — Capital gains realised on shares (Einkünfte aus realisierten Wertsteigerungen, EStG § 27 Abs. 3) are taxed at the special rate of 27.5% (§ 27a Abs. 1 Z 2), regardless of the holding period, with a possible option for taxation at the progressive scale rates. Securities acquired before 1 January 2011 ("Altvermögen") fall under a transitional regime, which has not been verified here.
Inheritance
Not provided
Presence
Not provided
FR treaty
—
Sources
Belgium—3/5 columns filled
Income
26.23% – 52.45%progressive scale — 25% (first bracket of the scale, 2025 income, assessment year 2026) increased by the additional municipal tax of the City of Brussels (4.9% of the tax): 25 × 1.049 = 26.23%. City of Brussels, used as the reference municipality; the municipal rate varies from one municipality to another. Tax-exempt allowance of €10,910 not taken into account. · 50% (top bracket of the scale, above €49,840 for 2025 income) plus the additional municipal tax of the City of Brussels (4.9% of the tax): 50 × 1.049 = 52.45%. City of Brussels, reference municipality; social contributions excluded.
Dividends
30%flat rate — Withholding tax of 30%, which is final (definitive tax). Ordinary Belgian or foreign dividends benefit from an exemption of €833 per taxpayer (2025 and 2026 income), to be claimed through the tax return. Dividends received abroad without withholding tax must be declared and are taxed at the same 30% rate (whether the additional municipal tax applies to declared dividends: not verified).
Capital gains
10%flat rate — New tax on capital gains realised on financial assets (shares, bonds, ETFs, cryptocurrencies, etc.) from 1 January 2026: standard rate of 10%, after an annual exemption of €10,000 per person (assessment year 2027), of which €1,000 can be carried forward each year for 5 years (cap of €15,000). For assets acquired before 2026, the value on 31 December 2025 is used as the acquisition value. Withheld by the bank (opt-in) or declared (opt-out). Separate regimes exist for substantial holdings and internal capital gains (not verified here).
Inheritance
Not provided
Presence
Not provided
FR treaty
—
Sources
Belize—1/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
more than 182 daysDefinition in article 16(6), specific to the personal allowance: a person domiciled in Belize is also resident. The law does not lay down a general definition of residence.
FR treaty
—
Sources
Canada—4/5 columns filled
Income
19.05% – 53.53%progressive scale — 14% federal (first bracket for 2026, up to $58,523) + 5.05% Ontario (first bracket for 2026, up to $53,891) = 19.05%; Ontario is the reference region. The basic personal tax credits (which in practice leave a first portion of income untaxed) and the Ontario Health Premium are not taken into account; CPP/EI contributions are excluded. · 33% federal (above $258,482 in 2026) + 13.16% Ontario (above $220,000), increased by the Ontario surtax (20% + 36% of provincial tax above the thresholds, Taxation Act, 2007, s. 16): 33 + 13.16 × 1.56 = 53.53%. Ontario, reference region. Ontario Health Premium and CPP/EI contributions excluded.
Dividends
39.34%progressive scale — Eligible dividends from taxable Canadian corporations, Ontario resident, top bracket. For $100 received: taxable amount $138 (38% gross-up, ITA 82(1)(b)(ii)); federal 33% × 138 = 45.54, less the 6/11 dividend tax credit on the gross-up (= 15.0198% × 138 = 20.73), i.e. 24.81; Ontario 13.16% × 1.56 (surtaxes of 20% + 36%, s. 16) × 138 = 28.33, less the credit of 36.3158% of the gross-up (s. 19.1 b, = 10% × 138 = 13.80), i.e. 14.53; total 39.34%. The Ontario credit applies after the surtax: it is not included in the "gross tax amount" of s. 16(2). The calculation excludes the Ontario Health Premium (a flat amount). Non-eligible dividends and foreign dividends (with no credit, hence 53.53%) follow other rules.
Capital gains
26.77%progressive scale — Half of the capital gain is taxable (ITA s. 38(a)) and is added to income taxed at the progressive rates. 50 % × 53.53 % = 26.765 %, rounded to 26.77 %. The 53.53 % rate combines 33 % federal and 13.16 % Ontario × 1.56 (surtaxes of 20 % and 36 %). There are exceptions: donations of listed securities (nil inclusion) and the lifetime capital gains exemption for shares of qualifying small businesses.
Inheritance
Not provided
Presence
183 daysDeemed residency in the absence of sufficient residential ties, cumulative presence over the calendar year.
FR treaty
—
Sources
France—3/5 columns filled
Income
0% – 45%progressive scale — National income tax scale (2025 income, declared in 2026), excluding social contributions and the high-income contribution.
Dividends
12.8%flat rate — Flat-rate withholding tax (prélèvement forfaitaire unique): 12.8% income tax (CGI art. 200 A, 1-B-1°). Social contributions (17.2% through 2025; the 2026 increase in CSG has not been verified against an official source) are excluded from the rate, as is the exceptional contribution on high incomes. A global option for the progressive scale is available (with a 40% allowance on dividends).
Capital gains
12.8%flat rate — Capital gains from the sale of transferable securities (gains referred to in 2° of A of 1 of Article 200 A of the CGI) are taxed at the flat rate of 12.8% income tax, with no holding-period allowance for securities acquired since 2018. Social contributions (17.2% until 2025; 2026 rate not verified) are excluded. A global option for the progressive scale is possible.
Inheritance
Not provided
Presence
Not provided
FR treaty
—
Sources
Germany—3/5 columns filled
Income
0% – 47.48%progressive scale — Einkommensteuer scale (EStG §32a) applicable from the Veranlagungszeitraum 2026: taxable income up to €12,348 (Grundfreibetrag, single person) is not taxed. Church tax excluded. · Marginal rate of 45% (EStG §32a, bracket starting at €277,826 for a single taxpayer in 2026), plus the Solidaritätszuschlag of 5.5% of the tax: 45 × 1.055 = 47.475 ≈ 47.48%. The Solidaritätszuschlag applies only above a Freigrenze (SolZG §3) but applies in full at this income level. Church tax (8-9% of the tax) is excluded.
Dividends
26.375%flat rate — Abgeltungsteuer of 25% (EStG § 32d) plus the Solidaritätszuschlag of 5.5% of the tax (SolZG § 4, with no exemption threshold for the tax under § 32d): 25 × 1.055 = 26.375%. Church tax (8 or 9% of the tax, with a reduction of the tax base) excluded. Sparer-Pauschbetrag allowance of €1,000 per year (€2,000 for a couple assessed jointly); actual expenses are not deductible; option for taxation at the progressive scale possible (Günstigerprüfung).
Capital gains
26.375%flat rate — Gains from the sale of shares are investment income (EStG § 20 Abs. 2) subject to the Abgeltungsteuer of 25% + Solidaritätszuschlag of 5.5% = 26.375%, with no minimum holding period; church tax is excluded. The Sparer-Pauschbetrag of €1,000 (€2,000 for a couple) applies to all investment income combined. A shareholding of at least 1%, however, falls under § 17 EStG (progressive scale, Teileinkünfteverfahren at 60%).
Inheritance
Not provided
Presence
Not provided
FR treaty
—
Sources
Hungary—1/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
from 183 daysPersonal Income Tax Act, section 3, point 2 b): a person exercising in Hungary their right of free movement and residence during a calendar year; days of entry and exit are counted as full days. Other persons are resident according to their permanent home, then the centre of vital interests, then habitual abode (point 2 d). Version of the text consulted: as in force on 1 October 2026.
FR treaty
—
Sources
Ireland—4/5 columns filled
Income
20% – 40%progressive scale — 2026, single person without children: 20% up to €44,000. Tax credits reduce the tax payable but do not create a 0% band. USC and PRSI (social contributions) are excluded. · 2026: 40% above the standard rate band (€44,000 for a single person). Excludes USC (up to 8%) and PRSI, which are social contributions not taken into account.
Dividends
40%progressive scale — Dividends are added to other income and taxed at the progressive rates: 20% then 40% (higher rate). A 25% withholding tax (DWT) on dividends from Irish companies is creditable. The USC (up to 8%) and PRSI (4.1%) are excluded from the rate.
Capital gains
31%flat rate — CGT rate of 31% for most gains, applicable to disposals made from 7 October 2026; it was 33% from 6 December 2021 to 6 October 2026. Personal exemption of €1,270 per year. Foreign investment funds and certain products are subject to a 40% rate.
Inheritance
Not provided
Presence
up to 30 daysMinimum threshold: presence equal to or below this number of days in the tax year does not give rise to residence under the cumulative test.
FR treaty
—
Sources
Luxembourg—3/5 columns filled
Income
0% – 45.78%progressive scale — Basic scale (class 1) applicable from tax year 2025: 0% up to €13,230. No separate 2026 scale is published on the page. · Marginal rate of 42% above €234,870 (rates applicable from 2025), increased by the employment fund contribution at a rate of 9% (adjusted taxable income > €150,000 in classes 1 and 1a, > €300,000 in class 2): 42 × 1.09 = 45.78%. National surcharge; no municipal income tax.
Dividends
22.89%progressive scale — Dividends are taxed at the progressive scale, but are 50% exempt when they come from a fully taxable resident capital company, a company in a treaty State subject to a comparable tax, or an EU company covered by the Parent-Subsidiary Directive (LIR art. 115 no. 15a). Calculation: marginal rate of 42% (LIR art. 118) increased by 9% for the employment fund (adjusted taxable income > €150,000 in class 1) = 45.78%, × 50% = 22.89%. Dividends that do not meet these conditions are taxed in full (up to 45.78%).
Capital gains
0%exemption — Capital gains on shares held as private assets are taxable only if the disposal takes place within six months of acquisition (speculative gain, LIR art. 99bis, taxed at the progressive rates unless the annual gain is < €500) or if the seller has held a substantial shareholding (more than 10% at any time during the previous 5 years, LIR art. 100). Outside these cases (holding period > 6 months, non-substantial shareholding), they are not taxable.
Inheritance
Not provided
Presence
Not provided
FR treaty
—
Sources
Netherlands—1/5 columns filled
Income
35.75% – 49.5%progressive scale — Box 1 (income from work and home ownership) 2026, taxpayer who has not reached AOW age: 35.75% up to €38,883. This rate includes contributions to the national insurance schemes (premies volksverzekeringen: AOW, Anw, Wlz), which cannot be isolated within the published rate; this is why the rate is lower after AOW age. The source page does not state this explicitly. · Box 1 2026: 49.50% on income above €78,426. National insurance contributions apply only to the first bracket (included in the 35.75%). Box 2/box 3 regimes and the 30% ruling are not taken into account.
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
Not provided
FR treaty
—
Sources
New Zealand—1/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
more than 183 daysCriterion that applies as an alternative to a permanent place of abode; residence is retroactive to the first of the days of presence counted; subject to the non-resident visitors regime.
FR treaty
—
Sources
Oman—1/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
more than 183 daysDefinition specific to the 2025 law, applicable from 2028. Days are counted within the year, whether consecutive or split (FAQ 11), for Omanis and foreigners alike. Any other criteria in the text have not been verified.
FR treaty
—
Sources
Poland—1/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
more than 183 daysCriterion applying as an alternative to having the centre of personal or economic interests in Poland (art. 3 ust. 1a); subject to tax treaties.
FR treaty
—
Sources
Seychelles—1/5 columns filled
Income
Not provided
Dividends
Not provided
Capital gains
Not provided
Inheritance
Not provided
Presence
from 183 daysCumulative presence over a rolling annual period beginning or ending in the tax year; a condition, together with the existence of a tax treaty, for a non-citizen employee to be taxed at the citizens' rates.
FR treaty
—
Sources
United Kingdom—4/5 columns filled
Income
20% – 45%progressive scale — Tax year 2026-2027 (England, Wales, Northern Ireland): 20% on the first £37,700 of taxable income, after the personal allowance of £12,570 (an allowance, not counted as a 0% band). Scotland has its own rates and bands. National Insurance (social security contributions) is excluded. · Tax year 2026-2027 (England, Wales, Northern Ireland): 45% above £125,140. The personal allowance is reduced above £100,000 (effective rate of 60% on that band, not taken into account). National Insurance excluded.
Dividends
10.75% – 39.35%progressive scale — Dividend-specific rates for 2026/27 (6 April 2026 – 5 April 2027): 10.75% (basic rate), 35.75% (higher rate), 39.35% (additional rate), above an allowance of €500 (dividend allowance of £500); the band is determined by adding the dividends to other income. The basic rate went from 8.75% to 10.75% on 6 April 2026. · Additional rate applicable to dividends in 2026/27, above the £500 allowance. No National Insurance contributions on dividends.
Capital gains
18% – 24%progressive scale — CGT 2026/27: 18% on the portion of gains which, when added to taxable income, falls within the basic rate band (£37,700); 24% above that and for higher/additional rate taxpayers. Annual exempt amount of £3,000. · CGT rate applicable to higher or additional rate taxpayers (and to the portion of gains exceeding the basic rate band), after the annual exempt amount of £3,000.
Inheritance
Not provided
Presence
less than 16 daysIndividual who was UK resident in at least one of the three preceding tax years.
FR treaty
—
Sources
United States—4/5 columns filled
Income
14% – 47.75%progressive scale — 10% federal (first 2026 bracket, single filer, up to $12,400) + 4% D.C. (taxable income up to $10,000) = 14%; Washington, D.C., reference region. Standard deduction not taken into account; payroll taxes (Social Security, Medicare) excluded. · 37% federal (2026, single filer above $640,600) + 10.75% D.C. (above $1,000,000) = 47.75%; Washington, D.C., reference region. Simple addition, with no deductibility of local tax (SALT cap). Net Investment Income Tax (3.8%) and Additional Medicare Tax (0.9%) excluded (levies treated as social contributions / taxes on investment income).
Dividends
4% – 30.75%progressive scale — Qualified dividends: 0% federal rate as long as taxable income does not exceed $49,450 (single filer, 2026; $98,900 for married couples filing jointly). The District has no reduced rate: dividends are included in gross income (D.C. Code § 47-1803.02, which refers to IRC § 61) and are taxed under the D.C. rate schedule, whose first bracket is 4%. Combined minimum: 0 + 4 = 4% (before the effect of deductions, which may bring the tax down to zero for a very small income). Ordinary (non-qualified) dividends are taxed under the ordinary federal rate schedule. · Qualified dividends: 20% federal above $545,500 of taxable income (single filer, 2026; $613,700 for a married couple filing jointly), plus 10.75% D.C. above $1,000,000. The District taxes dividends at the ordinary rate schedule, with no reduced rate. 20 + 10.75 = 30.75%. The federal Net Investment Income Tax of 3.8% (a levy comparable to social contributions) is excluded; including it, the rate reaches 34.55%. The calculation ignores the limited deductibility (SALT cap) of D.C. tax.
Capital gains
4% – 30.75%progressive scale — Long-term capital gains (shares held for more than one year): 0% federal up to $49,450 of taxable income (single filer, 2026; $98,900 for a married couple filing jointly). The District taxes capital gains at its ordinary rates, the first bracket of which is 4%. Combined minimum: 0 + 4 = 4% (before deductions). Short-term capital gains (held for one year or less) are taxed at the ordinary federal rates. · Long-term capital gains: 20% federal above $545,500 of taxable income (single filer, 2026), plus 10.75% D.C. above $1,000,000 (no reduced rate in the District). 20 + 10.75 = 30.75%. The 3.8% NIIT is excluded. Higher federal rates apply to collectibles (28%) and to the taxable portion of QSBS stock (§ 1202, 28%). Short-term capital gains are taxed at ordinary rates.
Inheritance
Not provided
Presence
from 31 daysFirst condition of the substantial presence test, applicable to foreigners without a green card; certain days are excluded (exempt individuals, transit, medical reasons) and exceptions exist (closer connection, tax treaties).
FR treaty
—
Sources

Sources and verification dates

1.
andorre.impot-revenu.pct.0 : 0%
« Article 35 — Els obligats tributaris poden reduir la base de tributació general, en concepte de reducció per mínim personal exempt, en un import de 24.000 euros. […] Article 43. Tipus de gravamen — El tipus de gravamen de l'impost és el 10 per cent. Article 46. Bonificació […] — es dedueix de la quota de tributació una bonificació del 50 per cent de la quantitat que resulti d'aplicar el tipus de gravamen […] Aquesta bonificació no pot excedir la quantitat de 800 euros. — Llei 5/2014, art. 35, 43 et 46 : 0 % jusqu'à 24 000 € de base, 5 % effectif entre 24 000 et 40 000 € (bonification de 50 % plafonnée à 800 €), 10 % au-delà. »
portaljuridicandorra.adVerified on Nov 2, 2026Verified source
2.
Andorra: maximum personal income tax rate (IRPF) : 10%
« Article 43 […] El tipus de gravamen de l'impost és el 10 per cent. »
portaljuridicandorra.adVerified on Oct 17, 2026Verified source
3.
Andorra: taxation of dividends received by a resident individual : 0%
« Rendes exemptes […] Els dividends i altres rendiments derivats de la participació en el patrimoni net, a què es fa referència a l’ apartat 1 de l’article 22 , quan siguin satisfets per entitats residents fiscals a Andorra o per organismes d’inversió col·lectiva de dret andorrà sempre que estiguin subjectes a l’impost sobre societats andorrà. […] s’ha de tenir en compte que els dividends que procedeixin de font estrangera no podran gaudir de l’exempció corresponent sense perjudici que hi resulti aplicable la deducció per evitar la doble imposició internacional. […] la base de tributació de l’estalvi queda minorada per la reducció per mínim exempt, l’import màxim de la qual és de 3.000 euros. […] el tipus de gravamen de l’IRPF és el 10%. »
govern.adVerified on Oct 18, 2026Verified source
4.
Andorra: taxation of capital gains on the disposal of shares held privately by a resident individual : 0%
« Els guanys i les pèrdues de capital obtinguts com a conseqüència de la transmissió o el reemborsament de les accions o participacions en qualsevol organisme d’inversió col·lectiva regulat en la normativa aplicable a aquests organismes, així com els guanys i les pèrdues de capital obtinguts com a conseqüència de les transmissions de valors representatius de la participació en els fons propis d’entitats, quan el transmitent, individualment o conjuntament amb entitats vinculades […] no hagi tingut una participació superior al 25% en el capital, els fons propis, els resultats o els drets de vot de l’entitat en els dotze mesos anteriors al moment de la transmissió. […] també n’estan exempts els guanys i les pèrdues de capital obtinguts com a conseqüència de la transmissió d’aquests valors quan existeixi una participació, computada en els termes indicats, superior al 25% […] quan l’obligat tributari hagi posseït la propietat dels valors objecte de transmissió, com a mínim, durant els deu anys anteriors a la transmissió. »
govern.adVerified on Oct 18, 2026Verified source
5.
Andorra: annual presence giving rise to tax residency : 183 days
« Que romanguin més de 183 dies, durant l'any natural, en el territori andorrà. Per determinar aquest període en territori andorrà es computen les absències esporàdiques, excepte que l'obligat tributari acrediti la seva residència fiscal en un altre país. »
portaljuridicandorra.adVerified on Nov 2, 2026Verified source
6.
Antigua and Barbuda: no personal income tax : 0%
« [1] https://ab.gov.ag/pdf/budget/2026/2026_budget_statement.pdf : « Mr. Speaker, a defining moment in this journey came in 2016, when we abolished personal income tax. » — [2] https://ird.gov.ag/wp-content/uploads/2021/07/Unincorporated-Business-Tax-FAQ.pdf : « […] after the repeal of the Personal Income Tax (April 2005-June 2016) » »
ab.gov.agVerified on Oct 17, 2026Verified source
7.
Antigua and Barbuda: taxation of dividends received by a resident individual : 0%
« [1] https://laws.gov.ag/wp-content/uploads/2019/02/a2013-18.pdf : « (2) The tax imposed under section 8 of this Act on the chargeable income of an individual does not apply to the following — […] (f) interest on savings, capital gains and dividend paid to an individual; » — [2] https://laws.gov.ag/wp-content/uploads/2018/08/cap-212.pdf : « (2) This Act shall not apply to income which accrues on and after 1st January, 1977, to any resident person who is- (a) an individual; » — [3] https://ird.gov.ag/wp-content/uploads/2019/09/W02_GUIDE_2019.pdf : « WITHHOLDING TAX is deducted from payments made to a non-resident individual or company. » — [4] https://ab.gov.ag/pdf/budget/2026/2026_budget_statement.pdf : « Mr. Speaker, a defining moment in this journey came in 2016, when we abolished personal income tax. » »
laws.gov.agVerified on Oct 18, 2026Verified source
8.
antigua-et-barbuda.plus-values.pct.0 : 0%
9.
Austria: rate of the first bracket of the income tax scale : 0%
« 13.539 und darunter 0 % »
bmf.gv.atVerified on Oct 17, 2026Verified source
10.
Austria: top marginal income tax rate : 55%
« [1] https://www.bmf.gv.at/themen/steuern/arbeitnehmerveranlagung/steuertarif-steuerabsetzbetraege/steuertarif-steuerabsetzbetraege.html-BMF: : « über 1.000.000 […] 55 % » […] « Befristet bis 2029, danach 50 Prozent. » — [2] https://ris.bka.gv.at/Dokumente/Bundesnormen/NOR40279911/NOR40279911.pdf : « Für Einkommensteile über eine Million Euro beträgt der Steuersatz in den Kalenderjahren 2016 bis 2029 55%. » »
bmf.gv.atVerified on Oct 17, 2026Verified source
11.
Austria: tax rate on dividends received by a resident individual : 27.5%
« [1] https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=27a : « Einkünfte aus Kapitalvermögen unterliegen […] 2. in allen anderen Fällen einem besonderen Steuersatz von 27,5% und sind bei der Berechnung der Einkommensteuer des Steuerpflichtigen weder beim Gesamtbetrag der Einkünfte noch beim Einkommen (§ 2 Abs. 2) zu berücksichtigen, sofern nicht die Regelbesteuerung (Abs. 5) anzuwenden ist. » — [2] https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=27 : « (2) Zu den Einkünften aus der Überlassung von Kapital gehören: 1. a) Gewinnanteile (Dividenden) und sonstige Bezüge aus Aktien, Anteilen an Gesellschaften mit beschränkter Haftung oder Flexiblen Kapitalgesellschaften; » »
ris.bka.gv.atVerified on Oct 18, 2026Verified source
12.
Austria: tax rate on capital gains from the disposal of privately held shares by a resident individual : 27.5%
« [1] https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=27 : « (3) Zu den Einkünften aus realisierten Wertsteigerungen von Kapitalvermögen gehören Einkünfte aus der Veräußerung, Einlösung und sonstigen Abschichtung von Wirtschaftsgütern, deren Erträge Einkünfte aus der Überlassung von Kapital im Sinne von Abs. 2 sind (einschließlich Nullkuponanleihen). » — [2] https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004570&Paragraf=27a : « Einkünfte aus Kapitalvermögen unterliegen […] 2. in allen anderen Fällen einem besonderen Steuersatz von 27,5% » »
ris.bka.gv.atVerified on Oct 18, 2026Verified source
13.
The Bahamas: no personal income tax : 0%
« [1] https://cdn.bahamas.gov.bs/tenant/tenantministryoffinance/documents/All%20Documents/GreenPaperonCITMay2023b-18-5-23-20240422062918.pdf : « Since no form of personal income tax exists in The Bahamas, there is a potential risk for some owner managed businesses […] » — [2] https://www.bahamas.gov.bs/faqs : « freedom from Capital Gains, Inheritance, Withholding, Profit Remittance, Corporate, Royalties, Sales […] Personal Income, Dividends, Payroll and Interest Taxes » »
cdn.bahamas.gov.bsVerified on Oct 17, 2026Verified source
14.
Bahamas: taxation of dividends received by a resident individual : 0%
« [1] https://www.bahamas.gov.bs/faqs : « An environment in which freedom from Capital Gains, Inheritance, Withholding, Profit Remittance, Corporate, Royalties, Sales,l Personal Income, Dividends, Payroll and Interest Taxes are ensured; » — [2] https://cdn.bahamas.gov.bs/tenant/tenantministryoffinance/documents/All%20Documents/GreenPaperonCITMay2023b-18-5-23-20240422062918.pdf : « Since no form of personal income tax exists in The Bahamas, there is a potential risk for some owner managed businesses […] » »
bahamas.gov.bsVerified on Oct 18, 2026Verified source
15.
Bahamas: taxation of capital gains on shares realised by a resident individual : 0%
« [1] https://www.bahamas.gov.bs/faqs : « An environment in which freedom from Capital Gains, Inheritance, Withholding, Profit Remittance, Corporate, Royalties, Sales,l Personal Income, Dividends, Payroll and Interest Taxes are ensured; » — [2] https://cdn.bahamas.gov.bs/tenant/tenantministryoffinance/documents/All%20Documents/GreenPaperonCITMay2023b-18-5-23-20240422062918.pdf : « Since no form of personal income tax exists in The Bahamas […] » »
bahamas.gov.bsVerified on Oct 18, 2026Verified source
16.
bahamas.residence-fiscale.jours.90 : 90 days
17.
Bahrain: general personal income tax : 0%
« Currently, there is no general taxation on the personal income of individuals or corporations and no withholding taxes, and no estate or gift taxes in Bahrain. — Kingdom of Bahrain, « Information on Residency for tax purposes », fiche officielle déposée par le Royaume auprès de l'OCDE (portail CRS). »
oecd.orgVerified on Nov 2, 2026Verified source
18.
Bahrain: taxation of dividends received by a resident individual : 0%
« With effect from 1st January, 1979 the attached Bahrain Income Tax Law shall replace the Amiri Decree with respect to the Bahrain Income Tax Law No. 8 of 1955 and amendments thereof. […] a) the term "taxpayer" means any body corporate, establishment or company subject to the income tax imposed by this Law; […] Article 2 Income tax shall be levied at the rate of forty-six per cent (46%) on the income derived in each taxable year by each body corporate, establishment or company, wheresoever established or incorporated, directly engaged in exploration for or production of crude oil or other natural hydrocarbons from the ground in Bahrain »
mofne.gov.bhVerified on Oct 18, 2026Verified source
19.
Bahrain: taxation of capital gains on shares realised by a resident individual : 0%
« With effect from 1st January, 1979 the attached Bahrain Income Tax Law shall replace the Amiri Decree with respect to the Bahrain Income Tax Law No. 8 of 1955 and amendments thereof. […] a) the term "taxpayer" means any body corporate, establishment or company subject to the income tax imposed by this Law; […] Article 2 Income tax shall be levied at the rate of forty-six per cent (46%) on the income derived in each taxable year by each body corporate, establishment or company, wheresoever established or incorporated, directly engaged in exploration for or production of crude oil or other natural hydrocarbons from the ground in Bahrain »
mofne.gov.bhVerified on Oct 18, 2026Verified source
20.
Bahrain: annual physical presence required of an individual to obtain the tax residence certificate : 183 days
« يجب على مقدم الطلب أن يكون موجود فعلياً في مملكة البحرين لمدة أو مدد لا تقل في مجموعها عن 183 يوم في السنة »
National Bureau for Revenue (Bahreïn), « شهادة الإقامة للأغراض الضريبية »Verified on Nov 2, 2026Verified source
21.
Belgium (City of Brussels): combined rate for the first bracket of personal income tax, including the additional municipal tax : 26.23%
« [1] https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taux-imposition : « Taux d'imposition Tranche de revenu Tranche de revenu 25 % 0 - 16.320 euros 0 - 16.720 euros […] 50 % 49.840 - … euros 51.070 - … euros » — [2] https://www.bruxelles.be/sites/default/files/bxl/158%20FR%20IPP.pdf : « Il est établi pour l'exercice 2026 un impôt communal additionnel à l'impôt des personnes physiques » […] « Le taux de l'impôt est fixé pour tous les contribuables à 4,9 % de la base de calcul » »
fin.belgium.beVerified on Oct 17, 2026Verified source
22.
Belgium (City of Brussels): maximum combined marginal personal income tax rate, including the additional municipal tax : 52.45%
« [1] https://fin.belgium.be/fr/particuliers/declaration-impot/revenus/taux-imposition : « Taux d'imposition Tranche de revenu Tranche de revenu 25 % 0 - 16.320 euros 0 - 16.720 euros […] 50 % 49.840 - … euros 51.070 - … euros » — [2] https://www.bruxelles.be/sites/default/files/bxl/158%20FR%20IPP.pdf : « Il est établi pour l'exercice 2026 un impôt communal additionnel à l'impôt des personnes physiques » […] « Le taux de l'impôt est fixé pour tous les contribuables à 4,9 % de la base de calcul » »
fin.belgium.beVerified on Oct 17, 2026Verified source
23.
Belgium: tax rate on dividends received by a resident individual : 30%
« Le précompte mobilier est l’impôt définitif sur vos intérêts et dividendes. Cela signifie que vous ne devez plus payer d’autre taxe dessus. […] Les premiers 833 euros de dividendes ordinaires sont légalement exonérés d’impôt. […] La plupart des intérêts et dividendes sont imposés à un taux de 30 %. »
fin.belgium.beVerified on Oct 18, 2026Verified source
24.
Belgium: tax rate on capital gains from the sale of shares held privately by a resident individual : 10%
« Le taux normal de la taxe sur les plus-values est de 10 %. »
fin.belgium.beVerified on Oct 18, 2026Verified source
25.
Belize: presence beyond which a person is resident for the personal allowance : 182 days
« more than one hundred and eighty-two days within the country in that basis year »
Attorney General’s Ministry of Belize (lois consolidées), « Income and Business Tax Act, Chapter 55, Revised Edition 2020 »Verified on Nov 2, 2026Verified source
26.
Bulgaria: tax rate on the general annual tax base (art. 48) : 10%
« Размерът на данъка върху общата годишна данъчна основа се определя, като общата годишна данъчна основа по чл. 17 се умножи по данъчна ставка 10 на сто. »
lex.bgVerified on Nov 2, 2026Verified source
27.
Bulgaria: final withholding tax on dividends (art. 38) : 5%
« Чл. 38. (1) С окончателен данък се облагат облагаемите доходи от: 1. дивиденти в полза на едноличен търговец; 2. дивиденти и ликвидационни дялове в полза на: а) местно или чуждестранно физическо лице от източник в България; б) местно физическо лице от източник в чужбина. […] Чл. 46. (3) Ставката на данъка е 5 на сто за доходите по чл. 38, ал. 1. — ЗДДФЛ, чл. 38, ал. 1 et чл. 46, ал. 3. »
lex.bgVerified on Nov 2, 2026Verified source
28.
Bulgaria: taxation of capital gains on listed shares for a resident individual : 0%
« Чл. 13. (1) Не са облагаеми: […] 3. (изм. - ДВ, бр. 106 от 2008 г., в сила от 01.01.2009 г.) доходите от разпореждане с финансови инструменти по смисъла на § 1, т. 11 от допълнителните разпоредби; […] 11. (изм. - ДВ, бр. 106 от 2008 г., в сила от 01.01.2009 г.) "Разпореждане с финансови инструменти" за целите на чл. 13, ал. 1, т. 3 са сделките: а) (доп. - ДВ, бр. 109 от 2013 г., в сила от 01.01.2014 г., изм. - ДВ, бр. 95 от 2015 г., в сила от 01.01.2016 г., изм. - ДВ, бр. 15 от 2018 г., в сила от 16.02.2018 г., изм. - ДВ, бр. 113 от 2025 г., в сила от 01.01.2026 г.) с дялове и акции на колективни инвестиционни схеми и на национални инвестиционни фондове, акции, права и държавни ценни книжа, извършени на регулиран пазар и/или на пазар за растеж; […] Чл. 48. […] (1) Размерът на данъка върху общата годишна данъчна основа се определя, като общата годишна данъчна основа по чл. 17 се умножи по данъчна ставка 10 на сто. »
nra.bgVerified on Oct 18, 2026Verified source
29.
Bulgaria: length of stay giving rise to tax residency (art. 4) : 183 days
« което пребивава на територията на България повече от 183 дни през всеки 12-месечен период »
lex.bgVerified on Nov 2, 2026Verified source
30.
Canada (Ontario): combined rate for the first income tax bracket (federal + Ontario) : 19.05%
« [1] https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html : « Federal rate for 2026 […] $0 | $58,523 | 14% » — [2] https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html : « Ontario rate: 2026 […] $0 | $53,891 | 5.05% » »
canada.caVerified on Oct 17, 2026Verified source
31.
Canada (Ontario): combined maximum marginal income tax rate (federal + Ontario, including the Ontario surtax) : 53.53%
« [1] https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html : « Federal rate for 2026 […] $258,482.01 unlimited 33% » ; « Ontario rate: 2026 […] $220,000.01 unlimited 13.16% » — [2] https://www.ontario.ca/laws/statute/07t11 : « 16 (1) Subject to subsections (4) and (5), the amount of surtax for a taxation year of an individual is the sum of, (a) 20 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds, […] (b) 36 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds, […] » »
canada.caVerified on Oct 17, 2026Verified source
32.
Canada (Ontario): maximum combined federal + Ontario marginal rate on eligible dividends received by an individual resident : 39.34%
« [1] https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-82.html : « (ii) the product of the amount determined under paragraph (a.1) in respect of the taxpayer for the taxation year multiplied by […] (D) for taxation years that end after 2011, 38%; » — [2] https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-121.html : « (b) the product of the amount, if any, that is required by subparagraph 82(1)(b)(ii) to be included in computing the individual’s income for the year multiplied by […] (iv) for taxation years after 2011, 6/11. » — [3] https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf : « Amount A minus amount B = × 15.0198% » — [4] https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html : « Federal rate: 2026 […] $258,482.01 unlimited 33% » — [5] https://www.ontario.ca/laws/statute/07t11 : « “highest tax rate” means, […] (b) 13.16 per cent in respect of taxation years ending after December 31, 2012 » ; « (a) 20 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds, […] (b) 36 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds, » ; « The gross tax amount of the individual for the year is the amount, if any, by which the total amount determined under paragraph 3 exceeds the sum of all tax credits under subdivision d that are deducted by the individual for the year. » ; « 19.1 […] an individual who is resident in Ontario on the last day of the year may deduct an Ontario dividend tax credit under this section equal to the sum of, […] (b) 36.3158 per cent of any amount required under subparagraph 82 (1) (b) (ii) of the Federal Act to be included in computing the individual’s income for the year. » »
laws-lois.justice.gc.caVerified on Oct 18, 2026Verified source
33.
Canada (Ontario): combined maximum federal + Ontario marginal rate on capital gains from shares realised by a resident individual : 26.77%
« [1] https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-38.html (Act current to 2026-09-30) : « (a) subject to paragraphs (a.1) to (a.3), a taxpayer’s taxable capital gain for a taxation year from the disposition of any property is ½ of the taxpayer’s capital gain for the year from the disposition of the property; » — [2] https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/calculating-reporting-your-capital-gains-losses.html : « Fifty percent of the capital gain would be taxable and you would report $1,220 as your taxable capital gain on line 12700 » — [3] https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html : « Federal rate: 2026 […] $258,482.01 unlimited 33% » — [4] https://www.ontario.ca/laws/statute/07t11 : « (b) 13.16 per cent in respect of taxation years ending after December 31, 2012 » ; « (a) 20 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds, […] (b) 36 per cent of the amount, if any, by which the gross tax amount of the individual for the year exceeds, » »
laws-lois.justice.gc.caVerified on Oct 18, 2026Verified source
34.
Canada: annual presence making a person without sufficient ties a deemed resident : 183 days
« An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a). »
canada.caVerified on Nov 2, 2026Verified source
35.
Cape Verde: rate of the first bracket of the aggregated income schedule : 16.5%
« Artigo 45º — 1. A taxa de imposto aplicável aos rendimentos objecto de englobamento […] é de: a) 16,5% para rendimentos até 960.000$00 (novecentos e sessenta mil escudos) anuais; b) 23,1% para rendimentos superiores a 960.000$00 e até 1.800.000$00 anuais; c) 27,5% para rendimentos superiores a 1.800.000$00 (um milhão e oitocentos mil escudos) anuais. 2. Está isento de tributação o rendimento colectável até ao montante de 220.000$00 — Código do IRPS, Lei n.º 78/VIII/2014, art. 45.º. »
mf.gov.cvVerified on Nov 2, 2026Verified source
36.
Cape Verde: top marginal rate of the aggregated income schedule : 27.5%
« Artigo 45º — 1. A taxa de imposto aplicável […] é de: […] c) 27,5% para rendimentos superiores a 1.800.000$00 (um milhão e oitocentos mil escudos) anuais. — Código do IRPS, Lei n.º 78/VIII/2014, art. 45.º. »
mf.gov.cvVerified on Nov 2, 2026Verified source
37.
Cape Verde: withholding tax on category D income : 10%
« Artigo 49º Taxa de retenção da categoria D — Os rendimentos da categoria D estão sujeitos a taxa de retenção na fonte de 20%, excepto os das alíneas f), e j) do artigo 14º cuja taxa é de 10%, todos com carácter liberatório, sem opção de englobamento ; art. 14.º j) : os rendimentos obtidos pela participação em fundos próprios de qualquer tipo de entidades, tais como os dividendos e quaisquer participações nos lucros das sociedades — Código do IRPS, Lei n.º 78/VIII/2014, art. 49.º et 14.º. »
mf.gov.cvVerified on Nov 2, 2026Verified source
38.
Cape Verde: annual presence giving rise to tax residency : 183 days
« Artigo 21º Residência — São residentes em território nacional os sujeitos passivos em relação aos quais, no ano a que respeitem os rendimentos, ocorra alguma das seguintes situações: a) Hajam nele permanecido mais de cento e oitenta e três dias, seguidos ou interpolados em qualquer período de doze meses; b) Aí disponham em 31 de Dezembro desse ano de habitação que seja a sua residência habitual — Código do IRPS, Lei n.º 78/VIII/2014, de 31 de dezembro (B.O. I Série n.º 81), art. 21.º. Texte lu sur la reproduction du B.O. (fiscocaboverde.com/wp-content/uploads/2015/01/cirps-editado.pdf) ; le PDF du ministère des Finances est servi derrière une page dynamique. »
mf.gov.cvVerified on Nov 2, 2026Verified source
39.
Cayman Islands: no personal income tax : 0%
« « […] there are no direct taxes in the Cayman Islands. […] There is no income tax, company or corporation tax, inheritance tax, capital gains or gift tax. » »
cigarchives.gov.kyVerified on Oct 17, 2026Verified source
40.
Cayman Islands: taxation of dividends received by a resident individual : 0%
« « Following the abolition in 1985 of an annual head tax of CI$10 on all adult male residents up to 60 years, there are no direct taxes in the Cayman Islands. There is no income tax, company or corporation tax, inheritance tax, capital gains or gift tax. » »
cigarchives.gov.kyVerified on Oct 18, 2026Verified source
41.
Cayman Islands: taxation of capital gains on shares realised by a resident individual : 0%
« « […] there are no direct taxes in the Cayman Islands. There is no income tax, company or corporation tax, inheritance tax, capital gains or gift tax. » »
cigarchives.gov.kyVerified on Oct 18, 2026Verified source
42.
Colombia: rate of the first bracket of personal income tax for resident individuals : 0%
« Rangos en UVT UVT Desde UVT Hasta Tarifa Marginal Impuesto 0 1.090 0% 0 »
micrositios.dian.gov.coVerified on Oct 18, 2026Verified source
43.
Colombia: top marginal income tax rate for resident individuals : 39%
« ARTICULO 241. TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES. El impuesto sobre la renta de las personas naturales residentes en el país […] se determinará de acuerdo con la siguiente tabla: — Estatuto Tributario, art. 241 (modifié par la Ley 2010 de 2019, art. 34) : barème progressif en UVT de 0 % (jusqu'à 1 090 UVT) à 39 % (au-delà de 31 000 UVT). »
normograma.dian.gov.coVerified on Nov 2, 2026Verified source
44.
Colombia: maximum effective marginal rate on dividends received by a resident individual : 20%
« [art. 242] « Los dividendos y participaciones pagados o abonados en cuenta a personas naturales residentes […] provenientes de distribución de utilidades que hubieren sido consideradas como ingreso no constitutivo de renta niganancia ocasional conforme a lo dispuesto en el numeral 3 del artículo 49 de este Estatuto, integrarán la base gravable del impuesto sobre la renta y complementarios y estarán sujetas a la tarifa señalada en el artículo 241 de este Estatuto. » — [art. 241, tableau (image)] « >31000 En adelante 39% (Base Gravable en UVT menos 31000 UVT) x 39% + 10352 UVT » — [art. 254-1] « podrán descontar de su impuesto sobre la renta, en ese mismo periodo, el valor que se determine de conformidad con la siguiente tabla: […] >1.090 En adelante 19% (Renta líquida cedular de dividendos y participaciones en UVTmenos 1.090UVT)x 19% » »
normograma.dian.gov.coVerified on Oct 18, 2026Verified source
45.
Colombia: single rate on occasional gains for resident individuals : 15%
« ARTICULO 314. PARA PERSONAS NATURALES RESIDENTES. La tarifa única del impuesto correspondiente a las ganancias ocasionales de las personas naturales residentes en el país […] es quince por ciento (15%). ARTICULO 313. […] Fijase en quince por ciento (15%) la tarifa única sobre las ganancias ocasionales de las sociedades — Estatuto Tributario, art. 313 et 314 (modifiés par la Ley 2277 de 2022), compilation juridique de la DIAN. »
normograma.dian.gov.coVerified on Nov 2, 2026Verified source
46.
Colombia: presence within a three-hundred-and-sixty-five-day period giving rise to tax residency : 183 days
« ARTICULO 10. RESIDENCIA PARA EFECTOS TRIBUTARIOS. Se consideran residentes en Colombia para efectos tributarios las personas naturales que cumplan con cualquiera de las siguientes condiciones: 1. Permanecer continúa o discontinúamente en el país por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos — Estatuto Tributario, art. 10 (modifié par la Ley 1607 de 2012), compilation juridique de la DIAN. »
normograma.dian.gov.coVerified on Nov 2, 2026Verified source
47.
Costa Rica: intermediate rate of the schedule for employees, retirees and pensioners : 10%
« TRAMOS DEL IMPUESTO SOBRE LA RENTA PARA EL PERIODO FISCAL 2026 — 1. Para asalariados, jubilados y pensionados — Tramos de renta (salario bruto) / Tasa de impuesto aplicable : Las rentas de hasta ¢918.000,00 mensuales — No están sujetas al impuesto ; Sobre el exceso de ¢918.000,00 mensuales y hasta ¢1.347.000,00 — 10% ; Sobre el exceso de ¢1.347.000,00 […] — 15% ; […] 20% ; Sobre el exceso de ¢4.727.000,00 mensuales — 25%. — Ministerio de Hacienda, tramos 2026 (Decreto Ejecutivo n° 45333-H). »
hacienda.go.crVerified on Nov 2, 2026Verified source
48.
Costa Rica: top rate of the schedule for employees, retirees and pensioners : 25%
« 1. Para asalariados, jubilados y pensionados […] Sobre el exceso de ¢4.727.000,00 (cuatro millones setecientos veintisiete mil colones) mensuales — 25%. — Ministerio de Hacienda, « Tramos del impuesto sobre la renta para el periodo fiscal 2026 ». »
hacienda.go.crVerified on Nov 2, 2026Verified source
49.
Costa Rica: tax rate on dividends received by a resident individual : 15%
« [art. 27 ter] « 2. Rentas del capital mobiliario a) Constituirán rentas del capital mobiliario a efectos de este título: […] iv. Las distribuciones de renta disponible, en la forma de dividendos, participaciones sociales, así como la distribución de excedentes de cooperativas y asociaciones solidaristas, y toda clase de beneficios asimilables a dividendos. » — [art. 31 ter] « Artículo 31 ter- Tarifa del impuesto. La tarifa aplicable a la renta imponible de las rentas de capital y a la de las ganancias de capital será del quince por ciento (15%). […] En todos los casos el impuesto retenido o pagado tendrá el carácter de único y definitivo, con las salvedades establecidas en esta ley. » »
pgrweb.go.crVerified on Oct 18, 2026Verified source
50.
Costa Rica: tax rate on capital gains from shares for a resident individual : 15%
« Artículo 31 ter- Tarifa del impuesto. La tarifa aplicable a la renta imponible de las rentas de capital y a la de las ganancias de capital será del quince por ciento (15%). No obstante, los bienes y los derechos adquiridos con anterioridad a la vigencia del presente capítulo, el contribuyente en la primer venta podrá optar por pagar el impuesto a la ganancia de capital, aplicando al precio de enajenación una tarifa del impuesto del dos coma veinticinco por ciento (2,25%). »
pgrweb.go.crVerified on Oct 18, 2026Verified source
51.
costa-rica.residence-fiscale.jours.183 : 183 days
52.
Croatia: example of a lower rate in the municipal income tax schedule : 20%
« The amounts of lower and higher rates are determined by the representative bodies of the units of local self-government by virtue of their own decision, (lower in the range from 15% to 23%, and higher in the range from 25% to 33%), while where the representative body of the unit of local self-government fails to adopt a decision within the prescribed deadline, the following rate applies: 20% up to EUR 60,000.00 annually (EUR 5,000.00 monthly) and 30% above EUR 60,000.00 annually — Porezna uprava, « Income tax information on the general rules, rates… » (Zakon o porezu na dohodak, NN 115/16 à 152/24). »
porezna-uprava.gov.hrVerified on Nov 2, 2026Verified source
53.
Croatia: example of a higher rate in the municipal income tax schedule : 30%
« […] (lower in the range from 15% to 23%, and higher in the range from 25% to 33%), while where the representative body of the unit of local self-government fails to adopt a decision within the prescribed deadline, the following rate applies: 20% up to EUR 60,000.00 annually (EUR 5,000.00 monthly) and 30% above EUR 60,000.00 annually (EUR 5,000.00 monthly). — Porezna uprava, « Income tax information on the general rules, rates… ». »
porezna-uprava.gov.hrVerified on Nov 2, 2026Verified source
54.
Croatia: tax rate on dividends and profit shares : 10%
« riječi: »stope od 12%« u određenom broju i padežu zamjenjuju se riječima: »stope od 10%« u odgovarajućem broju i padežu. […] Odredbe članaka 4. i 16. ovoga Zakona primjenjuju se pri utvrđivanju poreza na dohodak za 2021. godinu i nadalje. »
zakon.hrUpdated automatically on Oct 28, 2026 from the official source
55.
Croatia: higher rate applicable to certain capital gains : 12%
« Porezni obveznik – imatelj financijske imovine obvezan je porez na dohodak od kapitala po osnovi kapitalnih dobitaka iz članka 67. stavaka 1. i 2. ovoga Zakona, osim kapitalnih dobitaka po osnovi otuđenja udjela u kapitalu trgovačkog društva koji nisu prenosivi na tržištu kapitala u skladu s posebnim propisom, obračunati, obustaviti i uplatiti do posljednjeg dana mjeseca veljače tekuće godine za sve kapitalne dobitke ostvarene u prethodnoj godini umanjene za ostvarene kapitalne gubitke iz članka 67. stavka 11. ovoga Zakona po stopi od 12%. »
zakon.hrVerified on Nov 2, 2026Verified source
56.
Croatia: presence giving rise to tax residency : 183 days
« U smislu ovoga Zakona smatra se da porezni obveznik ima prebivalište ondje gdje ima stan u vlasništvu ili posjedu neprekidno najmanje 183 dana u jednoj ili u dvije kalendarske godine. […] Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. »
zakon.hrVerified on Nov 2, 2026Verified source
57.
Cyprus: 2026 income tax, rate of the 1st bracket (€0 to €22,000, tax-free threshold) : 0%
« (γ) Από το φορολογικό έτος 2026 και μετέπειτα: Φορολογητέο Εισόδημα | Φορολογικός Συντελεστής … Για κάθε ευρώ μέχρι €22.000 | 0% »
cylaw.orgVerified on Nov 2, 2026Verified source
58.
Cyprus: 2026 income tax, rate of the 2nd bracket (€22,000 – €32,000) : 20%
« (γ) Από το φορολογικό έτος 2026 και μετέπειτα: Φορολογητέο Εισόδημα | Φορολογικός Συντελεστής … Για κάθε ευρώ πάνω από €22.000 μέχρι €32.000 | 20% »
cylaw.orgVerified on Oct 13, 2026Verified source
59.
Cyprus: 2026 income tax, rate of the 3rd bracket (€32,000 – €42,000) : 25%
« (γ) Από το φορολογικό έτος 2026 και μετέπειτα: Φορολογητέο Εισόδημα | Φορολογικός Συντελεστής … Για κάθε ευρώ πάνω από €32.000 μέχρι €42.000 | 25% »
cylaw.orgVerified on Oct 13, 2026Verified source
60.
Cyprus: 2026 income tax, rate of the 4th bracket (€42,000 – €72,000) : 30%
« (γ) Από το φορολογικό έτος 2026 και μετέπειτα: Φορολογητέο Εισόδημα | Φορολογικός Συντελεστής … Για κάθε ευρώ πάνω από €42.000 μέχρι €72.000 | 30% »
cylaw.orgVerified on Oct 13, 2026Verified source
61.
Cyprus: 2026 income tax, top marginal rate (above €72,000) : 35%
« (γ) Από το φορολογικό έτος 2026 και μετέπειτα: Φορολογητέο Εισόδημα | Φορολογικός Συντελεστής … Για κάθε ευρώ πάνω από €72.000 | 35% »
cylaw.orgVerified on Oct 13, 2026Verified source
62.
Cyprus: tax rate on dividends received by a resident individual : 5%
« [1] https://www.cylaw.org/nomoi/enop/non-ind/2002_1_117/full.html : « 3.-(1) Παρά τις διατάξεις οποιουδήποτε άλλου νόμου, τα πιο κάτω πρόσωπα καταβάλλουν έκτακτη εισφορά στο ποσό των μερισμάτων που λαμβάνουν: (α) Κάθε άτομο που είναι κάτοικος στη Δημοκρατία, σε ποσοστό πέντε τοις εκατό (5%) […] «κάτοικος της Δημοκρατίας», όταν ο όρος αυτός εφαρμόζεται στην περίπτωση ατόμου, σημαίνει άτομο που είναι κάτοικος της Δημοκρατίας, όπως ορίζεται από τις διατάξεις του περί Φορολογίας του Εισοδήματος Νόμου, το οποίο επιπλέον έχει κατοικία (domicile) στη Δημοκρατία […] 10. Ο παρών Νόμος [Σ.Σ.: δηλαδή ο Ν. 145(Ι)/2025] τίθεται σε ισχύ από την 1η Ιανουαρίου 2026. » — [2] https://www.cylaw.org/nomoi/enop/non-ind/2002_1_118/full.html : « (20) εισόδημα από μερίσματα » »
cylaw.orgVerified on Oct 18, 2026Verified source
63.
Cyprus: taxation of profits from the disposal of securities : 0%
« Tax wholly exempted income of: Profit from the sale of securities ; Dividends paid which are tax deductible from the paying co. ; Profits of a Permanent Establishment under certain criteria ; Gains relating to foreign exchange differences (forex) […] — Ministry of Finance, « Tax Incentives » (15 janvier 2026). »
gov.cyVerified on Nov 2, 2026Verified source
64.
Cyprus: minimum annual presence under the so-called sixty-day rule : 60 days
« 60-day rule — An individual may be considered a tax resident of Cyprus even if they have not completed 183 days in Cyprus, provided that they meet all of the following conditions: They remain in Cyprus for at least 60 days during the tax year. They do not reside for more than 183 days during the year in another country. They carry on any business in Cyprus and/or are employed in Cyprus, whether as an employee and/or office holder. They maintain a permanent residence in Cyprus which they own or rent. — Tax Department, « Tax Residency/Domicility » (Income Tax Law N. 118(I)/2002, art. 2). »
gov.cyVerified on Nov 2, 2026Verified source
65.
Dominica: rate of the first personal income tax bracket : 0%
« Personal Income Tax : From $0 to $30,000 — 0% ; From $30,001 to $50,000 — 15% ; From $50,001 to $80,000 — 25% ; From $80,001 and above — 35% — Invest Dominica Authority, page « Taxation » (montants en EC$). »
investdominica.comVerified on Nov 2, 2026Verified source
66.
Dominica: top marginal personal income tax rate : 35%
« Personal Income Tax : From $0 to $30,000 — 0% ; From $30,001 to $50,000 — 15% ; From $50,001 to $80,000 — 25% ; From $80,001 and above — 35% — Invest Dominica Authority, page « Taxation » (montants en EC$). »
investdominica.comVerified on Nov 2, 2026Verified source
67.
dominique.residence-fiscale.jours.183 : 183 days
Verified on Nov 2, 2026
68.
Estonia: personal income tax rate (2026) : 22%
« 2026 The rate of withheld income tax is 22%. »
emta.eeVerified on Nov 2, 2026Verified source
69.
Estonia: taxation of dividends received by a resident individual : 0%
« [1] https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends : « Starting from 2025, dividends are only taxed at the company level in Estonia with income tax at the rate of 22/78. […] the 7% rate of withheld income tax on dividends paid to natural persons no longer apply in Estonia. » — [2] https://emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates : « If dividends taxed at a lower tax rate (14/86) are redistributed to a shareholder who is a natural person […] income tax of 7% must be withheld. » »
emta.eeVerified on Oct 18, 2026Verified source
70.
Estonia: tax rate on capital gains from shares for a resident individual : 22%
« [1] https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes : « From 2025, income from employment, gains from transfer of property, business income and other income are taxed at the rate of 22% » — [2] https://emta.ee/en/private-client/taxes-and-payment/taxable-income/securities-and-investment-account : « must be declared as gains from transfer of property (§ 15 of the Income Tax Act) in table 6.1 » — [3] https://emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates (section 2026) : « The rate of withheld income tax is 22%. » »
emta.eeVerified on Oct 18, 2026Verified source
71.
estonie.residence-fiscale.jours.183 : 183 days
Verified on Nov 2, 2026
72.
France: income tax, 2025 income scale, rate of the 1st bracket (0 to €11,600; 1 part) : 0%
« Barème pour l'imposition sur les revenus 2025 Fraction de revenu imposable par part Taux N'excédant pas 11 600 € 0 % »
bofip.impots.gouv.frVerified on Oct 13, 2026Verified source
73.
France: income tax, 2025 income scale, rate of the 2nd bracket : 11%
« Supérieure à 11 600 € et inférieure ou égale à 29 579 € 11 % »
bofip.impots.gouv.frVerified on Oct 13, 2026Verified source
74.
France: income tax, 2025 income scale, rate of the 3rd bracket : 30%
« Supérieure à 29 579 € et inférieure ou égale à 84 577 € | 30 % »
bofip.impots.gouv.frVerified on Oct 13, 2026Verified source
75.
France: income tax, 2025 income scale, rate of the 4th bracket : 41%
« Supérieure à 84 577 € et inférieure ou égale à 181 917 € | 41 % »
bofip.impots.gouv.frVerified on Oct 13, 2026Verified source
76.
France: income tax, 2025 income scale, rate of the 5th bracket : 45%
« Supérieure à 181 917 € | 45 % »
bofip.impots.gouv.frVerified on Oct 13, 2026Verified source
77.
France: tax rate on dividends received by a resident individual : 12.8%
« C. Taux d'imposition 1. Taux de droit commun 100 Le taux forfaitaire d'imposition à l'impôt sur le revenu des revenus de capitaux mobiliers est fixé par principe à 12,8 % (CGI, art. 200 A, 1-B-1°). Remarque : Ces revenus supportent également les prélèvements sociaux sur les produits de placements ou, le cas échéant, sur les revenus du patrimoine. »
bofip.impots.gouv.frVerified on Oct 18, 2026Verified source
78.
France: tax rate on capital gains from the sale of shares held privately by a resident individual : 12.8%
« aux faits générateurs d’imposition qui interviennent à compter du 1er janvier 2018. I. Règles d’imposition de droit commun applicables aux personnes physiques fiscalement domiciliées en France A. Principe de l’imposition au taux forfaitaire de 12,8 % […] 3. Taux d’imposition 70 Le taux forfaitaire d’imposition à l’impôt sur le revenu des gains nets, profits, distributions, plus-values et créances mentionnés au 2° du A du 1 de l’article 200 A du CGI est fixé à 12,8 % (CGI, art. 200 A, 1-B-1°). En outre, sont dus les prélèvements sociaux sur les revenus du patrimoine. »
bofip.impots.gouv.frVerified on Oct 18, 2026Verified source
79.
Georgia: personal income tax rate : 20%
« A natural person's taxable income shall be taxed at the rate of 20%, unless otherwise provided for by this Code. »
matsne.gov.geVerified on Nov 2, 2026Verified source
80.
Georgia: tax rate on dividends : 5%
« Article 130 - Taxation of dividends at the source — 1. Dividends paid by a resident enterprise to a natural person, a non-entrepreneurial (non-commercial) legal entity or a non-resident enterprise shall be taxed at source at the rate of 5% of the amount payable, unless otherwise provided for by this article. — Tax Code of Georgia, art. 130. »
matsne.gov.geVerified on Nov 2, 2026Verified source
81.
Georgia: taxation of capital gains on shares for a resident individual : 0%
« Article 81 – Tax rate 1. A natural person's taxable income shall be taxed at the rate of 20%, unless otherwise provided for by this Code. […] Article 82 – Tax exemption 1. The following types of income of natural persons shall be exempt from income tax: […] f.c) surplus gained from the supply of assets owned for more than two years, except for usage of assets by the transferor for economic activity before their supply and/or for cases under subparagraphs (f.a) and (f.b) of this paragraph. Note: mere holding of securities/share for receiving a dividend/interest shall not be considered the usage of assets for economic activity for the purpose of this subparagraph. […] u) income (including gain) received by a resident natural person, which does not belong to Georgian source income; »
matsne.gov.geVerified on Oct 18, 2026Verified source
82.
Georgia: annual presence above which tax residency is acquired : 183 days
« A Georgian resident for the entire current tax year shall be a natural person who has actually stayed in the territory of Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year, or a natural person who was in a foreign country in the public service of Georgia during that tax year. »
matsne.gov.geVerified on Nov 2, 2026Verified source
83.
Germany: rate of the first bracket of the income tax scale (Grundfreibetrag) : 0%
« Die tarifliche Einkommensteuer bemisst sich nach dem auf volle Euro abgerundeten zu versteuernden Einkommen. […] ab dem Veranlagungszeitraum 2026 […] bis 12 348 Euro (Grundfreibetrag): 0; »
gesetze-im-internet.deVerified on Oct 17, 2026Verified source
84.
Germany: top marginal income tax rate, including the Solidaritätszuschlag : 47.48%
« [1] https://www.gesetze-im-internet.de/estg/__32a.html : « […] ab dem Veranlagungszeitraum 2026 […] von 277 826 Euro an: 0,45 • x – 19 470,38. » — [2] https://www.gesetze-im-internet.de/solzg_1995/__4.html : « Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage. » »
gesetze-im-internet.deVerified on Oct 17, 2026Verified source
85.
Germany: tax rate on dividends received by a resident individual : 26.375%
« [1] https://www.gesetze-im-internet.de/estg/__32d.html : « Die Einkommensteuer für Einkünfte aus Kapitalvermögen, die nicht unter § 20 Absatz 8 fallen, beträgt 25 Prozent. » — [2] https://www.gesetze-im-internet.de/estg/__20.html : « (1) Zu den Einkünften aus Kapitalvermögen gehören 1.Gewinnanteile (Dividenden) und sonstige Bezüge aus Aktien […] (9) […] Bei der Ermittlung der Einkünfte aus Kapitalvermögen ist als Werbungskosten ein Betrag von 1 000 Euro abzuziehen (Sparer-Pauschbetrag); der Abzug der tatsächlichen Werbungskosten ist ausgeschlossen. » — [3] https://www.gesetze-im-internet.de/solzg_1995/__4.html : « Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage. […] Der Solidaritätszuschlag auf die Einkommensteuer nach § 32d Absatz 3 und 4 des Einkommensteuergesetzes und auf die Lohnsteuer nach § 39b Absatz 3 des Einkommensteuergesetzes beträgt ungeachtet des Satzes 2 5,5 Prozent. » »
gesetze-im-internet.deVerified on Oct 18, 2026Verified source
86.
Germany: tax rate on capital gains from the sale of privately held shares by a resident individual : 26.375%
« [1] https://www.gesetze-im-internet.de/estg/__20.html : « (2) Zu den Einkünften aus Kapitalvermögen gehören auch 1.der Gewinn aus der Veräußerung von Anteilen an einer Körperschaft im Sinne des Absatzes 1 Nummer 1. » — [2] https://www.gesetze-im-internet.de/estg/__32d.html : « Die Einkommensteuer für Einkünfte aus Kapitalvermögen, die nicht unter § 20 Absatz 8 fallen, beträgt 25 Prozent. » — [3] https://www.gesetze-im-internet.de/solzg_1995/__4.html : « Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage. […] Der Solidaritätszuschlag auf die Einkommensteuer nach § 32d Absatz 3 und 4 des Einkommensteuergesetzes und auf die Lohnsteuer nach § 39b Absatz 3 des Einkommensteuergesetzes beträgt ungeachtet des Satzes 2 5,5 Prozent. » »
gesetze-im-internet.deVerified on Oct 18, 2026Verified source
87.
Greece: income tax 2026 (art. 15 §1 ΚΦΕ, salaries and pensions), rate of the 1st bracket : 9%
« Με τις διατάξεις της παρ. 1 του άρθρου 15 του ν. 4172/2013 (Α΄167, Κώδικας Φορολογίας Εισοδήματος - ΚΦΕ), όπως τροποποιήθηκε με την παρ. 1 του άρθρου 3 του ν. 5246/2025 (Α΄198) και σύμφωνα με την παρ. 3 του άρθρου 47 του νόμου αυτού ισχύει για εισοδήματα που αποκτώνται από το φορολογικό έτος 2026, μεταξύ άλλων, ορίζεται ότι: […] Εισόδημα (Μισθοί, συντάξεις, επιχειρηματική δραστηριότητα) σε ευρώ | Φορολογικός Συντελεστής (%) | 0-10.000 | 9% »
hellenicparliament.grVerified on Oct 13, 2026Verified source
88.
Greece: income tax 2026 (art. 15 §1 ΚΦΕ, salaries and pensions), rate of the 2nd bracket : 20%
« Με τις διατάξεις της παρ. 1 του άρθρου 15 του ν. 4172/2013 (Α΄167, Κώδικας Φορολογίας Εισοδήματος - ΚΦΕ), όπως τροποποιήθηκε με την παρ. 1 του άρθρου 3 του ν. 5246/2025 (Α΄198) και σύμφωνα με την παρ. 3 του άρθρου 47 του νόμου αυτού ισχύει για εισοδήματα που αποκτώνται από το φορολογικό έτος 2026, μεταξύ άλλων, ορίζεται ότι: […] Εισόδημα (Μισθοί, συντάξεις, επιχειρηματική δραστηριότητα) σε ευρώ | Φορολογικός Συντελεστής (%) | 10.000,01 - 20.000 | 20% »
hellenicparliament.grVerified on Oct 13, 2026Verified source
89.
Greece: income tax 2026 (art. 15 §1 ΚΦΕ, salaries and pensions), rate of the 3rd bracket : 26%
« Με τις διατάξεις της παρ. 1 του άρθρου 15 του ν. 4172/2013 (Α΄167, Κώδικας Φορολογίας Εισοδήματος - ΚΦΕ), όπως τροποποιήθηκε με την παρ. 1 του άρθρου 3 του ν. 5246/2025 (Α΄198) και σύμφωνα με την παρ. 3 του άρθρου 47 του νόμου αυτού ισχύει για εισοδήματα που αποκτώνται από το φορολογικό έτος 2026, μεταξύ άλλων, ορίζεται ότι: […] Εισόδημα (Μισθοί, συντάξεις, επιχειρηματική δραστηριότητα) σε ευρώ | Φορολογικός Συντελεστής (%) | 20.000,01 - 30.000 | 26% »
hellenicparliament.grVerified on Oct 13, 2026Verified source
90.
Greece: income tax 2026 (art. 15 §1 ΚΦΕ, salaries and pensions), rate of the 4th bracket : 34%
« Με τις διατάξεις της παρ. 1 του άρθρου 15 του ν. 4172/2013 (Α΄167, Κώδικας Φορολογίας Εισοδήματος - ΚΦΕ), όπως τροποποιήθηκε με την παρ. 1 του άρθρου 3 του ν. 5246/2025 (Α΄198) και σύμφωνα με την παρ. 3 του άρθρου 47 του νόμου αυτού ισχύει για εισοδήματα που αποκτώνται από το φορολογικό έτος 2026, μεταξύ άλλων, ορίζεται ότι: […] Εισόδημα (Μισθοί, συντάξεις, επιχειρηματική δραστηριότητα) σε ευρώ | Φορολογικός Συντελεστής (%) | 30.000,01 - 40.000 | 34% »
hellenicparliament.grVerified on Oct 13, 2026Verified source
91.
Greece: income tax 2026 (art. 15 §1 ΚΦΕ, salaries and pensions), rate of the 5th bracket : 39%
« Με τις διατάξεις της παρ. 1 του άρθρου 15 του ν. 4172/2013 (Α΄167, Κώδικας Φορολογίας Εισοδήματος - ΚΦΕ), όπως τροποποιήθηκε με την παρ. 1 του άρθρου 3 του ν. 5246/2025 (Α΄198) και σύμφωνα με την παρ. 3 του άρθρου 47 του νόμου αυτού ισχύει για εισοδήματα που αποκτώνται από το φορολογικό έτος 2026, μεταξύ άλλων, ορίζεται ότι: […] Εισόδημα (Μισθοί, συντάξεις, επιχειρηματική δραστηριότητα) σε ευρώ | Φορολογικός Συντελεστής (%) | 40.000,01 - 60.000 | 39% »
hellenicparliament.grVerified on Oct 13, 2026Verified source
92.
Greece: income tax 2026 (art. 15 §1 ΚΦΕ, salaries and pensions), rate of the 6th bracket : 44%
« Με τις διατάξεις της παρ. 1 του άρθρου 15 του ν. 4172/2013 (Α΄167, Κώδικας Φορολογίας Εισοδήματος - ΚΦΕ), όπως τροποποιήθηκε με την παρ. 1 του άρθρου 3 του ν. 5246/2025 (Α΄198) και σύμφωνα με την παρ. 3 του άρθρου 47 του νόμου αυτού ισχύει για εισοδήματα που αποκτώνται από το φορολογικό έτος 2026, μεταξύ άλλων, ορίζεται ότι: […] Εισόδημα (Μισθοί, συντάξεις, επιχειρηματική δραστηριότητα) σε ευρώ | Φορολογικός Συντελεστής (%) | >60.000 | 44% »
hellenicparliament.grVerified on Nov 2, 2026Verified source
93.
Greece: withholding tax on dividends : 5%
« Dividends are subject to a withholding tax of five percent (5%). […] If the distribution of dividends is subject to withholding tax, the withholding tax exhausts the tax liability only for individuals and for the specific type of income of the taxpayer. »
minfin.gov.grVerified on Nov 2, 2026Verified source
94.
Greece: tax rate on capital gains from disposals : 15%
« Income from capital transfer gains is taxed at a rate of fifteen percent (15%). »
minfin.gov.grVerified on Nov 2, 2026Verified source
95.
grece.succession.pct.1 : 1%
« Category A includes: the deceased’s spouse […], the first-degree descendants […]. For Category A — Scales (EUR) / Scale rate (%) : 150.000 : — ; 150.000 : 1 ; 300.000 : 5 ; Excessive amount : 10. — Ministry of Economy and Finance, « Tax Guide – Capital Taxation » (Inheritance, donations and parental benefits). »
minfin.gov.gr
96.
Greece: top rate of inheritance tax in the direct line (category A) : 10%
« For Category A: Scales (EUR) Scale rate (%) [...] Excessive amount 10 »
minfin.gov.grVerified on Nov 2, 2026Verified source
97.
Greece: annual presence above which tax residency is acquired : 183 days
« An individual is considered Greek tax resident if she/he maintains permanent or main residence or usual abode or center of vital interests in Greece […]. Furthermore, subject to the above provisions, any individual who is present in Greece for a period exceeding 183 days, cumulatively during any twelve (12) month period, is considered to be a Greek tax resident as of her/his first day of arrival in Greece. However, respective provisions are not applicable in case of individuals who are present in Greece only for tourism, medical, medicinal or equivalent personal purposes on condition that their presence does not exceed the 365 days threshold. — Enterprise Greece (agence publique d'investissement, ministère des Affaires étrangères), « Brief Tax Guide Greece 2026 » (Code des impôts sur le revenu, loi 4172/2013, art. 4). »
enterprisegreece.grVerified on Nov 2, 2026Verified source
98.
Grenada: first income tax bracket rate : 10%
« [1] https://grenadaparliament.gd/wp-content/uploads/2021/08/S.R.O.-2-of-2017-Income-Tax-Amendment-Order.pdf : « This Order may cited as the INCOME TAX (AMENDMENT) ORDER, 2017, and shall be deemed to have come into force on the first day of January, 2017. […] The Fifth Schedule of the principal Act is amended in paragraph (a) by repealing the figure “15%” where it appears and substituting therefor the figure “10%”. » — [2] https://finance.gd/index.php/news/17-news-release/55-january-15-2018 : « Pursuant to Income Tax (Amendment) Order SRO. 1of 2014: […] (a) Individual […] The first $24,000.00 or less of chargeable income […] 15% » »
grenadaparliament.gdVerified on Oct 18, 2026Verified source
99.
Grenada: top marginal income tax rate : 28%
« [1] https://grenadaparliament.gd/wp-content/uploads/2021/08/S.R.O.-25-of-2018-Income-Tax-Amendment-Order-1.pdf : « This Order may cited as the INCOME TAX (AMENDMENT) ORDER, 2018 and shall come into force on the 1st day of January, 2019 […] The Fifth Schedule of the principal Act is amended by repealing the figure “30%” wherever it appears and substituting therefor the figure “28%”. » — [2] https://finance.gd/index.php/news/17-news-release/55-january-15-2018 : « (a) Individual […] Any amount in excess of the first $24,000.00 of chargeable income 30% » »
grenadaparliament.gdVerified on Oct 18, 2026Verified source
100.
Grenada: annual presence used to determine tax residency : 183 days
« "resident in Grenada", in relation to a year of assessment, means — (a) in the case of an individual, that — […] (ii) he or she is physically present in Grenada for not less than one hundred and eighty three days in that year of assessment — Income Tax Act, Chapter 149, section 2 (Laws of Grenada, 2010 Continuous Revised Edition). »
laws.gov.gdVerified on Nov 2, 2026Verified source
101.
Hong Kong: rate of the first bracket of the progressive salaries tax scale : 2%
« Year of Assessment 2020/21 onwards# […] On the First 50,000 2% […] »
gov.hkVerified on Nov 2, 2026Verified source
102.
Hong Kong: top rate of the progressive salaries tax scale : 17%
« On the Next 50,000 14% 7,000 200,000 16,000 Remainder 17% »
gov.hkVerified on Nov 2, 2026Verified source
103.
Hong Kong: taxation of dividends received by a resident individual : 0%
« 8.Charge of salaries tax (1)Salaries tax shall, subject to the provisions of this Ordinance, be charged for each year of assessment on every person in respect of his income arising in or derived from Hong Kong from the following sources— (a)any office or employment of profit; and (b)any pension. […] (1)Subject to the provisions of this Ordinance, profits tax shall be charged for each year of assessment on every person carrying on a trade, profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade, profession or business (excluding profits arising from the sale of capital assets) […] 26.Exclusion of certain dividends and profits from the assessable profits of other persons For the purposes of this Part— (a)a dividend from a corporation which is chargeable to tax under this Part shall not be included in the profits in respect of which any other person is chargeable to tax under this Part; »
elegislation.gov.hkVerified on Oct 18, 2026Verified source
104.
Hong Kong: taxation of capital gains : 0%
« We only levy taxes on business profits under profits tax, property rental income under property tax and employment income under salaries tax. Salaries tax rate is capped at 15% whereas profits tax rate for corporations is 16.5%. There is no value-added or sales tax; no capital gains tax; no withholding tax on dividends and interest; and no estate duty in Hong Kong. — Financial Services and the Treasury Bureau, « Prevailing Tax Policy ». »
fstb.gov.hkVerified on Nov 2, 2026Verified source
105.
Hungary: EEA national must be present during the calendar year to be a tax resident : 183 days
« legalább 183 napig Magyarország területén gyakorolja »
Nemzeti Jogszabálytár, « 1995. évi CXVII. törvény a személyi jövedelemadóról »Verified on Nov 2, 2026Verified source
106.
Indonesia: first bracket of the income tax scale (UU HPP) : 5%
« Untuk lapisan I (rentang PKP: 0 sampai dengan Rp60 juta) tarif pajaknya 5% »
pajak.go.idVerified on Nov 2, 2026Verified source
107.
Indonesia: second bracket of the income tax scale (UU HPP) : 15%
« Untuk lapisan II (rentang PKP: lebih dari Rp60 juta sampai dengan Rp250 juta) tarif pajaknya 15% »
pajak.go.idVerified on Nov 2, 2026Verified source
108.
Indonesia: third bracket of the income tax scale (UU HPP) : 25%
« Untuk lapisan III (rentang PKP: lebih dari Rp250 juta sampai dengan Rp500 juta) tarif pajaknya 25%. »
pajak.go.idVerified on Nov 2, 2026Verified source
109.
Indonesia: fourth bracket of the income tax scale (UU HPP) : 30%
« Untuk lapisan IV (rentang PKP: lebih dari Rp500 juta sampai dengan Rp5 miliar) tarif pajaknya 30% »
pajak.go.idVerified on Nov 2, 2026Verified source
110.
Indonesia: top bracket of the income tax scale (UU HPP) : 35%
« Untuk lapisan V (rentang PKP: lebih dari Rp5 miliar) tarif pajaknya 35% »
pajak.go.idVerified on Nov 2, 2026Verified source
111.
Indonesia: final tax on dividends paid to a resident individual : 10%
« Tarif yang dikenakan atas penghasilan berupa dividen yang dibagikan kepada Wajib Pajak orang pribadi dalam negeri adalah paling tinggi sebesar 10% (sepuluh persen) dan bersifat final. »
pajak.go.idVerified on Nov 2, 2026Verified source
112.
Indonesia: length of stay that confers tax resident status (PER-23/PJ/2025) : 183 days
« berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan »
pajak.go.idVerified on Nov 2, 2026Verified source
113.
Ireland: first-band rate of income tax (standard rate) : 20%
« Single or widowed or surviving civil partner, without qualifying children […] €44,000 @ 20%, balance @ 40% »
revenue.ieVerified on Oct 17, 2026Verified source
114.
Ireland: top marginal income tax rate (higher rate) : 40%
« Single or widowed or surviving civil partner, without qualifying children […] €44,000 @ 20%, balance @ 40% »
revenue.ieVerified on Oct 17, 2026Verified source
115.
Ireland: maximum marginal tax rate on dividends received by a resident individual : 40%
« Dividend income is added to your other income. The Income Tax rate you pay depends on your total income and personal circumstances. Dividend income is also liable to Universal Social Charge (USC) and Pay Related Social Insurance (PRSI). […] You are liable to tax on the gross dividend at your marginal rate of tax. Depending on your personal circumstances, you will pay Income Tax at the: standard rate (currently 20%) on income below the rate band and higher rate (currently 40%) on any balance. »
revenue.ieVerified on Oct 18, 2026Verified source
116.
Ireland: capital gains tax rate on disposals of privately held shares by a resident individual : 31%
« If you are an individual, you have a personal exemption of €1,270 each year. […] The rate of CGT is 31% for most gains. […] Rates for most gains changed on 7 October 2026 to 31%. […] 6 December 2021 - 6 October 2026 33% »
revenue.ieVerified on Oct 18, 2026Verified source
117.
Ireland: annual presence below which the year does not count toward the cumulative test : 30 days
« You will not be resident in Ireland if you are here for 30 days or less in a tax year. »
Revenue Commissioners (Irish Tax and Customs), « How to know if you are resident for tax purposes »Verified on Nov 2, 2026Verified source
118.
Italy (Rome): combined rate for the first IRPEF bracket (IRPEF + Lazio regional surcharge + Rome municipal surcharge) : 25.63%
« [1] https://www.normattiva.it/eli/stato/LEGGE/2024/12/30/207/ORIGINAL : « 1. L'imposta lorda è determinata applicando al reddito complessivo […] a) fino a 28.000 euro, 23 per cento; » — [2] https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=08 : « fino a 15000.00 euro: 1.73 » (Legge regionale n. 20 del 31 dicembre 2025, art. 2, commi 2 e 3) — [3] https://www.regione.lazio.it/sites/default/files/2026-01/Addizionale-regionale-2026.pdf : « ANNO D'IMPOSTA 2026 […] è determinata in misura pari all'1,73% » — [4] https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/nuova_addcomirpef/risultato.htm?anno=9999&lista=1&pagina=lazio.htm&cm=&pr=RM&cc=H501&r=1 : « Aliquota unica 0,9 […] Esenzione per redditi imponibili fino a euro 14.000,00 » »
normattiva.itVerified on Oct 17, 2026Verified source
119.
Italy (Rome): maximum combined marginal IRPEF rate (IRPEF + Lazio regional surcharge + Rome municipal surcharge) : 47.23%
« [1] https://www.normattiva.it/eli/stato/LEGGE/2024/12/30/207/ORIGINAL : « c) oltre 50.000 euro, 43 per cento » — [1bis] https://www.normattiva.it/eli/id/2025/12/30/25G00212/CONSOLIDATED/ : « 3. All'articolo 11, comma 1, lettera b), del testo unico delle imposte sui redditi, […] le parole: «35 per cento» sono sostituite dalle seguenti: «33 per cento». » — [2] https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=08 : « oltre 50000.00 euro: 3.33 » (Legge regionale n. 20 del 31 dicembre 2025, art. 2) — [3] https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/nuova_addcomirpef/risultato.htm?anno=9999&lista=1&pagina=lazio.htm&cm=&pr=RM&cc=H501&r=1 : « Aliquota unica 0,9 » »
normattiva.itVerified on Oct 17, 2026Verified source
120.
Italy: tax rate on dividends received by a resident individual : 26%
« Art. 27 (Ritenuta sui dividendi) 1. Le società e gli enti indicati nelle lettere a) e b) del comma 1 dell'articolo 73 del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, operano, con obbligo di rivalsa, una ritenuta del 26 per cento a titolo d'imposta sugli utili in qualunque forma corrisposti, anche nei casi di cui all'articolo 47, comma 7, del predetto testo unico, a persone fisiche residenti in relazione a partecipazioni qualificate e non qualificate ai sensi delle lettere c) e c-bis) del comma 1 dell'articolo 67 del medesimo testo unico […] non relative all'impresa ai sensi dell'articolo 65 del medesimo testo unico. »
normattiva.itVerified on Oct 18, 2026Verified source
121.
Italy: substitute tax rate on financial capital gains : 26%
« Questa Sezione deve essere compilata dalle persone fisiche residenti in Italia per dichiarare le plusvalenze e gli altri redditi diversi di natura finanziaria indicati nell'art. 67, comma 1, lettere da c-bis) a c-quinquies), del TUIR, realizzate a decorrere dal 1° luglio 2014, per le quali è dovuta l'imposta sostitutiva nella misura del 26 per cento »
infoprecompilata.agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
122.
Italy: inheritance tax rate in the direct line and between spouses : 4%
« 4% per i trasferimenti in favore del coniuge o di parenti in linea retta (ascendenti e discendenti), da applicare sul valore complessivo netto eccedente, per ciascun beneficiario, la quota di 1 milione di euro »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
123.
Italy: annual presence that establishes tax residency : 183 days
« A person is considered resident in Italy for income tax purposes if they meet at least one of the following conditions for most of the year (at least 183 days per year, or 184 for leap years) »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
124.
Luxembourg: rate of the first bracket of the income tax scale : 0%
« 0 % pour la tranche de revenu inférieure à 13 230 euros »
impotsdirects.public.luVerified on Oct 17, 2026Verified source
125.
Luxembourg: maximum marginal income tax rate, including the employment fund contribution : 45.78%
« [1] https://impotsdirects.public.lu/fr/az/t/tarif_pers.html : « 42 % pour la tranche de revenu dépassant 234 870 euros. » — [2] https://impotsdirects.public.lu/fr/az/f/fond_empl.html : « le taux de la majoration est de 7% » […] « au-delà d'un revenu imposable ajusté de 150 000 € en classes d'impôt 1 et 1a ou de 300 000 € en classe d'impôt 2 » »
impotsdirects.public.luVerified on Oct 17, 2026Verified source
126.
Luxembourg: maximum marginal tax rate on dividends received by a resident individual : 22.89%
« [1] https://impotsdirects.public.lu/dam-assets/fr/legislation/LIR/texte-coordonn-en-vigueur-au-1er-janvier-2026-ver-08052026.pdf : « Sont exempts de l’impôt sur le revenu: […] 15a. 50% des revenus de capitaux spécifiés à l’article 146, alinéa 1 er , numéros 1 et 3 et alinéa 2, alloués par: – une société de capitaux résidente pleinement imposable, […] 42% pour la tranche de revenu dépassant 234 870 euros » — [2] https://impotsdirects.public.lu/fr/az/f/fond_empl.html : « L'impôt sur le revenu - fixé selon le tarif - est majoré pour alimenter le fonds pour l'emploi. […] Depuis l'année d'imposition 2013, le taux de la majoration est de 7% et, au-delà d'un revenu imposable ajusté de 150 000 € en classes d'impôt 1 et 1a ou de 300 000 € en classe d'impôt 2, de 9%. » »
impotsdirects.public.luVerified on Oct 18, 2026Verified source
127.
Luxembourg: taxation of capital gains on the disposal of shares held as private assets by a resident individual : 0%
« (1) Sont imposables aux termes du présent article les bénéfices résultant des opérations de spéculation ci - après spécifiées pour autant qu’ils ne sont pas imposables dans une catégorie de revenus visée sub 1 à 7 de l’article 10: 1. Les réalisations de biens récemment acquis à titre onéreux. Les biens sont censés récemment acquis lorsque l’intervalle entre l’acquisition ou la constitution et la réalisation ne dépasse pas: a) cinq ans pour les immeubles; b) six mois pour les autres biens. […] Art. 100. […] ( 1 ) Est imposable aux termes du présent article le revenu provenant de l’aliénation, à titre onéreux, plus de six mois après leur acquisition, d’actions, parts de capital, parts bénéficiaires et autres participations de toute nature dans les organismes à caractère collectif, lorsque le cédant a eu une participation importante. »
impotsdirects.public.luVerified on Oct 18, 2026Verified source
128.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 1 (category A: MYR 0 – 5,000) : 0%
« Year of Assessment 2023, 2024 & 2025 — A | 0 – 5,000 | On the First 5000 | 0 | 0 »
hasil.gov.myVerified on Oct 13, 2026Verified source
129.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 2 (category B: MYR 5,001 – 20,000) : 1%
« Year of Assessment 2023, 2024 & 2025 — B | 5,001 – 20,000 | On the First 5000 Next 15,000 | 1 | 0 150 »
hasil.gov.myVerified on Oct 13, 2026Verified source
130.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 3 (category C: MYR 20,001 – 35,000) : 3%
« Year of Assessment 2023, 2024 & 2025 — C | 20,001 – 35,000 | On the First 20,000 Next 15,000 | 3 | 150 450 »
hasil.gov.myVerified on Oct 13, 2026Verified source
131.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 4 (category D: MYR 35,001 – 50,000) : 6%
« Year of Assessment 2023, 2024 & 2025 — D | 35,001 – 50,000 | On the First 35,000 Next 15,000 | 6 | 600 900 »
hasil.gov.myVerified on Oct 13, 2026Verified source
132.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 5 (category E: MYR 50,001 – 70,000) : 11%
« Year of Assessment 2023, 2024 & 2025 — E | 50,001 – 70,000 | On the First 50,000 Next 20,000 | 11 | 1,500 2,200 »
hasil.gov.myVerified on Oct 13, 2026Verified source
133.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 6 (category F: MYR 70,001 – 100,000) : 19%
« Year of Assessment 2023, 2024 & 2025 — F | 70,001 – 100,000 | On the First 70,000 Next 30,000 | 19 | 3,700 5,700 »
hasil.gov.myVerified on Oct 13, 2026Verified source
134.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 7 (category G: MYR 100,001 – 400,000) : 25%
« Year of Assessment 2023, 2024 & 2025 — G | 100,001 – 400,000 | On the First 100,000 Next 300,000 | 25 | 9,400 75,000 »
hasil.gov.myVerified on Oct 13, 2026Verified source
135.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 8 (category H: MYR 400,001 – 600,000) : 26%
« Year of Assessment 2023, 2024 & 2025 — H | 400,001 – 600,000 | On the First 400,000 Next 200,000 | 26 | 84,400 52,000 »
hasil.gov.myVerified on Oct 13, 2026Verified source
136.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 9 (category I: MYR 600,001 – 2,000,000) : 28%
« Year of Assessment 2023, 2024 & 2025 — I | 600,001 – 2,000,000 | On the First 600,000 Next 1,400,000 | 28 | 136,400 392,000 »
hasil.gov.myVerified on Oct 13, 2026Verified source
137.
Malaysia: resident income tax (YA 2026), marginal rate of bracket 10 (category J: exceeding MYR 2,000,000) : 30%
« Year of Assessment 2023, 2024 & 2025 — J | Exceeding 2,000,000 | On the First 2,000,000 Next ringgit | 30 | 528,400 – »
hasil.gov.myVerified on Oct 13, 2026Verified source
138.
Malaysia: tax rate on individuals’ dividends above the threshold : 2%
« The imposition of tax on individuals for dividend income exceeding RM100,000 is at a rate of 2% on taxable income related to dividend income under Part XXII Schedule 1 of the ITA. »
ef.hasil.gov.myVerified on Nov 2, 2026Verified source
139.
malaisie.plus-values.pct.0 : 0%
140.
Malaysia: annual presence determining tax resident status : 182 days
« Staying 182 days or more of the tax year. »
hasil.gov.myVerified on Nov 2, 2026Verified source
141.
Malta: first income tax bracket rate (single resident) : 0%
« [1] https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026 : « TAX RATES 2026 […] Single Rates […] 0 | 12,000 | 0% | 0 » — [2] https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_6 : « The current single rates shall continue to apply to resident individuals who do not qualify for any other rates. » »
mtca.gov.mtVerified on Oct 17, 2026Verified source
142.
Malta: top marginal income tax rate (single resident) : 35%
« [1] https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026 : « TAX RATES 2026 […] Single Rates […] 60,001 | and over | 35% | 9,400 » — [2] https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_6 : « The current single rates shall continue to apply to resident individuals who do not qualify for any other rates. » »
mtca.gov.mtVerified on Oct 17, 2026Verified source
143.
Malta: additional taxation of dividends received by a resident individual (full imputation system) : 0%
« [1] https://legislation.mt/eli/cap/123/eng/pdf : « 59. (1)( a ) Every company registered in Malta, not being a company referred to in paragraph ( b ), shall be entitled to deduct from the amount of any dividend, other than a dividend paid out of distributable profits allocated to the untaxed account, paid to any shareholder, a tax at the rate paid or payable by the company, relief of double taxation being left out of account, on the income out of which such dividend is paid […] 60. Any tax which a company had deducted or is entitled to deduct under article 59 from a dividend paid to a shareholder […] shall, when such dividend or interest or share is included in the chargeable income of such shareholder or person, be set off for the purposes of collection against the tax charged on that chargeable income […] (6) The tax shall be charged at the rate of thirty-five cents (0.35) on every euro of the chargeable income of every - ( a ) company […] 12. (1) There shall be exempt from the tax - […] (iii) (A) any dividend paid by a company registered in Malta to an individual out of profits allocated to the any of the taxed accounts, other than the final tax account and the untaxed account, where such individual’s chargeable income, excluding such dividend, is equal to or exceeds the relevant threshold […] (ii) in the case where the rates prescribed under article 56(1)( b )(i) apply, the relevant threshold is €19,500 » »
legislation.mtVerified on Oct 18, 2026Verified source
144.
Malta: taxation of capital gains on the disposal of listed shares held privately by a resident individual : 0%
« [1] https://legislation.mt/eli/cap/123/eng/pdf : « (6) The provisions of sub-article (1)( a )(ii) shall not apply to gains or profits relating to: […] ( b ) transfer of shares listed, or in consequence of a listing, on a stock exchange recognised by the Commissioner for the purpose of this provision not being securities in a collective investment scheme; » — [2] https://cfr.gov.mt/en/inlandrevenue/legal-technical/Documents/Recognised%20Stock%20Exchanges.pdf (lu via la copie archivée https://web.archive.org/web/20250117164110/https://cfr.gov.mt/en/inlandrevenue/legal-technical/Documents/Recognised%20Stock%20Exchanges.pdf, le site cfr.gov.mt renvoyant une page Cloudflare) : « Guidance Note on Recognized Stock Exchanges Date: November 2022 The stock exchanges that are recognized by the Commissioner for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act are: • Stock exchanges that are members of the World Federation of Stock Exchanges • The New York Stock Exchange • Stock exchanges that are included in the register of regulated markets within the European Economic Area maintained by the European Securities and Markets Authority (ESMA) » »
legislation.mtVerified on Oct 18, 2026Verified source
145.
malte.residence-fiscale.jours.183 : 183 days
146.
Mauritius: rate of the first bracket of the scale : 0%
« Chargeable Income (Rs) / Rate of Income Tax : First Rs 500,000 — 0% ; Next Rs 500,000 — 10% ; On the remainder — 20%. […] 5. Fair Share Contribution — An individual is liable to pay, in addition to his income tax liability, a Fair Share Contribution where, in an income year, his Fair Share Contribution Income Threshold exceeds 12 million rupees [au taux de 15 %]. — Mauritius Revenue Authority, « Payroll Taxes », 6 octobre 2025 (année de revenu 2025/26). »
mra.muVerified on Nov 2, 2026Verified source
147.
Mauritius: rate applicable beyond the first two brackets : 20%
« Chargeable Income (Rs) / Rate of Income Tax : First Rs 500,000 — 0% ; Next Rs 500,000 — 10% ; On the remainder — 20%. — Mauritius Revenue Authority, « Payroll Taxes », 6 octobre 2025. »
mra.muVerified on Nov 2, 2026Verified source
148.
maurice.dividendes.pct.0 : 0%
Verified on Nov 2, 2026
149.
Mauritius: taxation of capital gains on securities realised by a resident individual : 0%
« SECOND SCHEDULE (sections 2 and 7) […] Part II - Exempt income […] Sub - Part C - Miscellaneous […] 7. Gains or profits derived from the sale of units, securities or debt obligations by a person. »
mra.muVerified on Oct 18, 2026Verified source
150.
maurice.residence-fiscale.jours.183 : 183 days
Verified on Nov 2, 2026
151.
Mexico: rate of the first bracket of the annual income tax scale : 1.92%
« Artículo 152. […] A la cantidad que se obtenga se le aplicará la siguiente: Tarifa anual — LISR, art. 152 : première tranche imposée à 1,92 % dès le premier peso (aucune tranche à 0 %). »
ordenjuridico.gob.mxVerified on Nov 2, 2026Verified source
152.
Mexico: top marginal rate of the annual scale : 35%
« Artículo 152. Las personas físicas calcularán el impuesto del ejercicio sumando, a los ingresos obtenidos conforme a los Capítulos I, III, IV, V, VI, VIII y IX de este Título, después de efectuar las deducciones autorizadas en dichos Capítulos, la utilidad gravable […] A la cantidad que se obtenga se le aplicará la siguiente: Tarifa anual […] — LISR, art. 152 : dernière tranche (« En adelante ») au taux de 35,00 %, première tranche à 1,92 %. »
ordenjuridico.gob.mxVerified on Nov 2, 2026Verified source
153.
Mexico: tax rate on gains from disposals of securities by individuals : 10%
« Las personas físicas estarán obligadas a pagar el impuesto sobre la renta, cuyo pago se considerará como definitivo, aplicando la tasa del 10% a las ganancias obtenidas en el ejercicio derivadas de: I. La enajenación de acciones emitidas por sociedades mexicanas o de títulos que representen exclusivamente a dichas acciones, cuando su enajenación se realice en las bolsas de valores concesionadas o mercados de derivados reconocidos »
ordenjuridico.gob.mxVerified on Nov 2, 2026Verified source
154.
mexique.residence-fiscale.jours.183 : 183 days
155.
Monaco: no personal income tax for resident individuals : 0%
« L’une des caractéristiques de la Principauté réside dans le fait que l’on y rencontre une fiscalité « douce » pour les personnes physiques : l’absence de tout impôt sur le revenu résulte d’une ordonnance prise en 1869 par le Prince Charles III. […] Les Monégasques et les résidents de la Principauté, à l’exception des nationaux français régis par la Convention bilatérale franco-monégasque de 1963, ne sont pas soumis à un impôt sur le revenu. »
monservicepublic.gouv.mcVerified on Oct 18, 2026Verified source
156.
Monaco: taxation of dividends received by a resident individual : 0%
« L’une des caractéristiques de la Principauté réside dans le fait que l’on y rencontre une fiscalité « douce » pour les personnes physiques : l’absence de tout impôt sur le revenu résulte d’une ordonnance prise en 1869 par le Prince Charles III. […] Les Monégasques et les résidents de la Principauté, à l’exception des nationaux français régis par la Convention bilatérale franco-monégasque de 1963, ne sont pas soumis à un impôt sur le revenu. »
monservicepublic.gouv.mcVerified on Oct 18, 2026Verified source
157.
Monaco: taxation of residents' private capital gains : 0%
« Individual Taxation — Monegasque nationals and residents in the Principality, with the exception of French nationals […] are not liable for income tax. — Gouvernement Princier, MonServicePublic, « Tax in Monaco ». Aucun impôt sur le revenu des personnes physiques, donc aucune imposition des plus-values privées ; les plus-values des entreprises soumises à l'ISB restent imposables (page « Impôt sur les bénéfices »). »
monservicepublic.gouv.mcVerified on Nov 2, 2026Verified source
158.
Monaco: inheritance and gift tax in the direct line and between spouses : 0%
« Direct filiation between parents and children or spouses0% »
monservicepublic.gouv.mcVerified on Nov 2, 2026Verified source
159.
Monaco: length of stay giving entitlement to the tax residence certificate : 183 days
« Reside in Monaco for more than 183 days »
monservicepublic.gouv.mcVerified on Nov 2, 2026Verified source
160.
Montenegro: rate applicable to the intermediate bracket of taxable income : 9%
« Stopa poreza na dohodak: 1) koji je ostvaren na osnovu prihoda iz člana 12 stav 2 tačka 1 ovog zakona iznosi: - 0% na iznos oporezivog dohotka do 700,00€, - 9% na iznos oporezivog dohotka od 700,01€ do 1.000,00€, - 15% na iznos oporezivog dohotka od 1.000,01€ »
wapi.gov.me
161.
Montenegro: top marginal rate of personal income tax : 15%
« 0% na iznos oporezivog dohotka do 700,00€, 9% na iznos oporezivog dohotka od 700,01€ do 1.000,00€, 15% na iznos oporezivog dohotka od 1.000,01€; […] primjenjivaće se od 1. januara 2026. godine. »
wapi.gov.meVerified on Oct 17, 2026Verified source
162.
Montenegro: tax rate on dividends received by a resident individual : 15%
« [1] https://www.sluzbenilist.me/propisi/389429 : « Član 10 mijenja se i glasi: „Stopa poreza na dohodak: […] 3) iznosi 15% od poreske osnovice za prihode iz člana 12 stav 2 tačka 2 al. 2 i 3 i tač. 3 do 9 ovog zakona. […] Član 21 Ovaj zakon stupa na snagu danom objavljivanja u „Službenom listu Crne Gore”, a primjenjivaće se od 1. januara 2026. godine. » — [2] https://www.gov.me/dokumenta/d93f2f4f-b97b-44fc-9409-7bf26be031c1 : « (2) Izvore prihoda iz stava 1 ovog člana čine prihodi ostvareni po osnovu: […] 4) kapitala; 5) kapitalnih dobitaka; […] 4. Prihodi od kapitala Član 37 (1) Prihodom od kapitala smatraju se: […] 4) dividende i udjeli u dobiti. » »
sluzbenilist.meVerified on Oct 18, 2026Verified source
163.
Montenegro: capital gains tax rate on shares for a resident individual : 15%
« [1] https://www.sluzbenilist.me/propisi/389429 : « Član 10 mijenja se i glasi: „Stopa poreza na dohodak: […] 3) iznosi 15% od poreske osnovice za prihode iz člana 12 stav 2 tačka 2 al. 2 i 3 i tač. 3 do 9 ovog zakona. […] Član 21 Ovaj zakon stupa na snagu danom objavljivanja u „Službenom listu Crne Gore”, a primjenjivaće se od 1. januara 2026. godine. » — [2] https://www.gov.me/dokumenta/d93f2f4f-b97b-44fc-9409-7bf26be031c1 : « 5) kapitalnih dobitaka; […] Član 37a (1) Kapitalnim dobitkom smatra se prihod ostvaren prodajom, odnosno prenosom imovine i to nepokretnosti, udjela u pravnom licu i hartija od vrijednosti (u daljem tekstu: imovina). (2) Oporezivi prihod po osnovu kapitalnog dobitka predstavlja razliku između prodajne i nabavne cijene imovine iz stava 1 ovog člana. » »
sluzbenilist.meVerified on Oct 18, 2026Verified source
164.
Montenegro: length of stay establishing tax residency : 183 days
« Rezidentno fizičko lice (u daljem tekstu: rezident), u smislu ovog zakona, je fizičko lice koje: 1) na teritoriji Crne Gore (u daljem tekstu: Crna Gora) ima prebivalište ili centar poslovnih i životnih interesa; 2) boravi na teritoriji Crne Gore više od 183 dana u poreskoj godini; »
wapi.gov.me
165.
Morocco: rate of the first bracket of the income tax scale : 0%
« Article 73.- Taux de l'impôt — I.- Barème de calcul — Le barème de calcul de l'impôt sur le revenu est fixé comme suit : la tranche du revenu allant jusqu'à 40 000 dirhams est exonérée ; 10% pour la tranche du revenu allant de 40.001 à 60.000 dirhams ; 20% […] 60.001 à 80.000 ; 30% […] 80.001 à 100.000 ; 34% […] 100.001 à 180.000 ; 37% pour le surplus. — Code Général des Impôts 2026, art. 73-I (loi de finances n° 60-24 pour 2025). »
tax.gov.maVerified on Nov 2, 2026Verified source
166.
Morocco: top marginal income tax rate : 37%
« Article 73.- Taux de l'impôt — I.- Barème de calcul […] 34% pour la tranche du revenu allant de 100.001 à 180.000 dirhams ; 37% pour le surplus. — Code Général des Impôts 2026, art. 73-I. »
tax.gov.maVerified on Nov 2, 2026Verified source
167.
Morocco: withholding tax on dividends from subsequent distributions : 11.25%
« Article 247-XXXVII-C — Le taux de l'impôt retenu à la source s'applique aux produits des actions, parts sociales et revenus assimilés distribués comme suit : 12,50% pour les montants distribués à compter du 1er janvier 2025 ; 11,25% pour les montants distribués à compter du 1er janvier 2026 ; 10% pour les montants distribués à compter du 1er janvier 2027. — Code Général des Impôts 2026, art. 247-XXXVII-C (taux cible de 10 %, art. 73-II-B). »
tax.gov.ma
168.
Morocco: specific rate applicable to investment income and proceeds under Article 66 : 20%
« Article 73.- Taux de l'impôt — II.- Taux spécifiques […] F.- 20% : 1°- pour les produits et revenus visés à l'article 66-I-B ci-dessus […] ; 5°- pour les profits bruts de capitaux mobiliers de source étrangère ; 6°- pour les profits nets fonciers réalisés ou constatés prévus à l'article 61-II ci-dessus, sous réserve des dispositions prévues à l'article 144-II-1° ci-dessous — Code Général des Impôts 2026, art. 73-II-F. »
tax.gov.maVerified on Nov 2, 2026Verified source
169.
Morocco: presence over three hundred and sixty-five days establishing tax domicile : 183 days
« Article 23 — II.- Au sens du présent code, une personne physique a son domicile fiscal au Maroc lorsqu'elle a au Maroc son foyer d'habitation permanent, le centre de ses intérêts économiques ou lorsque la durée continue ou discontinue de ses séjours au Maroc dépasse 183 jours pour toute période de 365 jours. — Code Général des Impôts, édition 2026 (Direction Générale des Impôts), art. 23-II. »
tax.gov.maVerified on Nov 2, 2026Verified source
170.
Netherlands: first bracket rate of box 1 (below AOW age) : 35.75%
« Dit zijn de percentages als u de AOW-leeftijd nog niet hebt bereikt: […] 1 | Tot en met € 38.883 | 35,75% »
belastingdienst.nlVerified on Oct 17, 2026Verified source
171.
Netherlands: top marginal rate in box 1 (below AOW age) : 49.5%
« Dit zijn de percentages als u de AOW-leeftijd nog niet hebt bereikt: […] 3 | Meer dan € 78.426 | 49,50% »
belastingdienst.nlVerified on Oct 17, 2026Verified source
172.
New Zealand: presence triggering tax residence (over any rolling period) : 183 days
« you’ve been in New Zealand for more than 183 days in any 12-month period (unless you're a non-resident visitor) »
Inland Revenue (Te Tari Taake), « Tax residency status »Verified on Nov 2, 2026Verified source
173.
Oman: length of stay beyond which a person is a tax resident under the personal income tax law : 183 days
« Any person who stays in the Sultanate of Oman for more than 183 days is considered a tax resident »
Oman Tax Authority, « Personal Income Tax FAQs »Verified on Nov 2, 2026Verified source
174.
panama.impot-revenu.pct.15 : 15%
Verified on Nov 2, 2026
175.
Panama: highest marginal personal income tax rate : 25%
« Personas Naturales […] Las tarifas del Impuesto Sobre la Renta aplicables a las rentas netas gravables son: […] De más de B/.50,000.00 Pagarán B/.5,850.00 por los primeros B/. 50,000.00 y una tarifa del 25% sobre el excedente. »
dgi.mef.gob.paVerified on Oct 17, 2026Verified source
176.
Panama: tax rate on dividends received by a resident individual : 10%
« Artículo 36. El artículo 733 del Código Fiscal queda así: Artículo 733. Se establecen las siguientes reglas sobre los dividendos: a. […] quedan obligadas a retener el Impuesto de Dividendo o cuota de participación del diez por ciento (l 0%) de las utilidades que distribuyan a sus accionistas o socios cuando estas sean de fuente panameña y del cinco por ciento (5%) cuando se trate de la distribución de utilidades provenientes de renta exenta del Impuesto sobre la Renta prevista en los literales f y 1 del artículo 708 del Código Fiscal, así como de rentas provenientes de fuente extranjera y/o de exportación. […] 1. No obstante lo dispuesto en este articulo, los tenedores de las acciones al portador pagarán este impuesto a la tasa del veinte por ciento (20%). […] La persona jurídica que distribuya tales dividendos practicará la retención, la que tendrá carácter defInitivo. »
gacetaoficial.gob.paVerified on Oct 18, 2026Verified source
177.
Panama: capital gains tax rate on shares for a resident individual : 10%
« Que mediante el nuevo régimen introducido por la Ley 18 de 2006, tanto los nacionales como los extranjeros que enajenen valores que constituyan renta gravable en la República de Panamá, tendrán que calcular el impuesto sobre la renta a una tasa fija del diez por ciento (10%), la cual se aplicará a la ganancia de capital obtenida por la enajenación de bonos, acciones, cuotas de participación y demás valores emitidos por las personas jurídicas. Que la ley 18 de 2006, obliga al comprador de bonos, acciones, cuotas de participación y demás valores emitidos por las personas jurídicas, de retener al vendedor una suma equivalente al cinco por ciento (5%) del valor total de la enajenación en concepto de adelanto al impuesto sobre la renta generado por la ganancia de capital obtenida por el vendedor. »
gacetaoficial.gob.paVerified on Oct 18, 2026Verified source
178.
panama.residence-fiscale.jours.183 : 183 days
179.
Paraguay: rate of the first bracket of personal income tax : 8%
« Artículo 69. Tasas. […] Renta Neta Tasa aplicable 1. Hasta ₲ 50.000.000 8% »
dnit.gov.pyVerified on Nov 2, 2026Verified source
180.
Paraguay: highest marginal rate of personal income tax (IRP) : 10%
« Artículo 69.- Tasas. […] tasas progresivas vinculadas a una escala de rentas netas […] Igual o mayor a ₲ 150.000.001 | 10% »
dnit.gov.pyVerified on Oct 17, 2026Verified source
181.
Paraguay: tax rate on dividends distributed to a resident beneficiary : 8%
« Artículo 43. Tasas. La tasa IDU será del: 1. 8% (ocho por ciento) cuando el perceptor de los dividendos, utilidades o rendimientos sea una persona física, jurídica o entidad residente en el país. »
dnit.gov.pyVerified on Nov 2, 2026Verified source
182.
Paraguay: tax rate on capital gains from shares for a resident individual : 8%
« Artículo 57. Las Rentas y las Ganancias del Capital. Se entenderá por rentas y ganancias del capital, aquellas rentas en dinero o en especie, que provengan directa o indirectamente del patrimonio, de bienes o derechos, cuya titularidad corresponda al contribuyente del presente impuesto. Además, comprende las variaciones positivas en el valor del patrimonio realizadas por el contribuyente que no provengan de rentas derivadas de las prestaciones de servicios personales. […] 5. Las ganancias del capital derivadas de la enajenación de derechos, acciones o participaciones en una entidad, residente o no, que otorguen a su titular el derecho de disfrute sobre bienes muebles o inmuebles situados en la República. […] Artículo 60. Tasa. La tasa aplicable para las rentas y ganancias del capital será del 8% (ocho por ciento). »
dnit.gov.pyVerified on Oct 18, 2026Verified source
183.
paraguay.residence-fiscale.jours.120 : 120 days
Verified on Nov 2, 2026
184.
Philippines: rate of the first bracket of the scale for earned income : 0%
« Tax Schedule Effective January 1, 2023 and onwards: "Not over ₱250,000 0% »
lawphil.netVerified on Nov 2, 2026Verified source
185.
Philippines: top marginal rate of the scale for earned income : 35%
« Tax Schedule Effective January 1, 2023 and onwards: […] Over ₱8,000,000 — ₱2,202,500 + 35% of the excess over ₱8,000,000 — Republic Act No. 10963 (TRAIN), sec. 5 (NIRC sec. 24(A)(2)(a)). »
lawphil.netVerified on Nov 2, 2026Verified source
186.
Philippines: final tax on dividends : 10%
« "(2) Cash and/or Property Dividends. - A final tax at the rate of ten percent (10%) shall be imposed upon the cash and/or property dividends actually or constructively received by an individual from a domestic corporation or from a joint stock company, insurance or mutual fund companies and regional operating headquarters of multinational companies" »
lawphil.netVerified on Nov 2, 2026Verified source
187.
Philippines: taxation of gains on disposals of shares not traded on a stock exchange : 15%
« (C) Capital Gains from Sale of Shares of Stock not Traded in the Stock Exchange. - The provisions of Section 39(B) notwithstanding, a final tax at the rate of fifteen percent (15%) is hereby imposed upon the net capital gains realized during the taxable year from the sale, barter, exchange or other disposition of shares of stock in a domestic corporation, except shares sold, or disposed of through the stock exchange. »
lawphil.netVerified on Nov 2, 2026Verified source
188.
Philippines: estate tax rate on the net estate : 6%
« Sec. 84. Rate of Estate Tax. - There shall be levied, assessed, collected and paid upon the transfer of the net estate as determined in accordance with Sections 85 and 86 of every decedent, whether resident or nonresident of the Philippines, a tax at the rate of six percent (6%) based on the value of such net estate. »
lawphil.netVerified on Nov 2, 2026Verified source
189.
Poland: length of stay beyond which a person is tax resident : 183 days
« przebywa na terytorium Rzeczypospolitej Polskiej dłużej niż 183 dni w roku podatkowym. »
Dziennik Ustaw (eli.gov.pl), « Ustawa o podatku dochodowym od osób fizycznych — tekst jednolity (obwieszczenie z 17 kwietnia 2026 r., Dz.U. 2026 poz. 592), art. 3 ust. 1a »Verified on Nov 2, 2026Verified source
190.
Portugal: IRS 2026, marginal rate (taxa normal) of the 1st bracket of the scale (art. 68.º CIRS) : 12.5%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] Até 8.342 12,5 12,5 0 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
191.
Portugal: IRS 2026, marginal rate (taxa normal) of the 2nd bracket of the scale (art. 68.º CIRS) : 15.7%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 8.342 até 12.587 15,7 13,58 266,94 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
192.
Portugal: IRS 2026, marginal rate (taxa normal) of the 3rd bracket of the scale (art. 68.º CIRS) : 21.2%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 12.587 até 17.838 21,2 15,823 959,13 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
193.
Portugal: IRS 2026, marginal rate (taxa normal) of the 4th bracket of the scale (art. 68.º CIRS) : 24.1%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 17.838 até 23.089 24,1 17,705 1.476,45 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
194.
Portugal: IRS 2026, marginal rate (taxa normal) of the 5th bracket of the scale (art. 68.º CIRS) : 31.1%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 23.089 até 29.397 31,1 20,579 3.092,77 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
195.
Portugal: IRS 2026, marginal rate (taxa normal) of the 6th bracket of the scale (art. 68.º CIRS) : 34.9%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 29.397 até 43.090 34,9 25,13 4.209,94 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
196.
Portugal: IRS 2026, marginal rate (taxa normal) of the 7th bracket of the scale (art. 68.º CIRS) : 43.1%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 43.090 até 46.566 43,1 26,472 7.743,27 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
197.
Portugal: IRS 2026, marginal rate (taxa normal) of the 8th bracket of the scale (art. 68.º CIRS) : 44.6%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] De mais de 46.566 até 86.634 44,6 34,856 8.441,48 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
198.
Portugal: IRS 2026, marginal rate (taxa normal) of the 9th bracket of the scale (art. 68.º CIRS) : 48%
« Nos termos do art.º 68.º, do CIRS, as taxas gerais do imposto para 2026 são as constantes da tabela seguinte: […] Superior a 86.634 48 - 11.387,17 »
info.portaldasfinancas.gov.ptVerified on Oct 13, 2026Verified source
199.
Portugal: flat final rate on dividends : 28%
« Estão sujeitos a retenção na fonte a título definitivo, à taxa liberatória de 28 %: a) Os rendimentos de capitais obtidos em território português, por residentes ou não residentes, pagos por ou através de entidades que aqui tenham sede, direção efetiva ou estabelecimento estável »
info.portaldasfinancas.gov.ptVerified on Nov 2, 2026Verified source
200.
Portugal: tax rate on capital gains from shares for a resident individual : 28%
« Artigo 72.º Taxas especiais 1 - São tributados à taxa autónoma de 28 %: […] c) O saldo positivo entre as mais-valias e menos-valias, resultante das operações previstas nas alíneas b), c), e), f), g), h) e k) do n.º 1 do artigo 10.º; (Redação da Lei n.º 24-D/2022, de 30 de dezembro) […] 14 - Não obstante o disposto na alínea c) do n.º 1, o saldo entre as mais-valias e menos-valias, resultante das operações previstas na alínea b) do n.º 1 do artigo 10.º, incluindo os rendimentos referidos nas alíneas b) e c) do n.º 18, são obrigatoriamente englobados quando resultem de ativos detidos por um período inferior a 365 dias e o sujeito passivo tenha um rendimento coletável, incluindo este saldo, igual ou superior ao valor do último escalão do n.º 1 do artigo 68.º »
info.portaldasfinancas.gov.ptVerified on Oct 18, 2026Verified source
201.
portugal.succession.pct.0 : 0%
Verified on Nov 2, 2026
202.
France – Portugal tax treaty: presence threshold under the short-stay rule (salaries) : 183 days
« le séjour temporaire du salarié dans l'autre État ne doit pas dépasser une durée totale de 183 jours au cours de l'année fiscale considérée »
bofip.impots.gouv.fr
203.
Qatar: salaries of individuals not subject to income tax : 0%
« Subject to the provisions of Article (9-second paragraph / Clause 2), and Article (13) of the attached Law, the provisions of the attached Tax Income Law shall not apply to the following: […] 3- Salaries, wages, allowances, and the like. »
gta.gov.qaVerified on Oct 17, 2026Verified source
204.
Qatar: taxation of dividends received by a resident individual : 0%
« Article (4): " Without prejudice to tax exemptions prescribed under special laws or international agreements, or under the provisions of Article (35) of this Law. The following incomes shall be exempted from the tax: […] 8 - Profits of stocks and other incomes arising therefrom, if the amounts distributed during the taxable year are deducted from the following: A. Profits which have been taxed according to the provisions of this Law. B. Profits distributed by a company the profits of which are exempted from tax under the provisions of this Law or other laws. […] 16 - Share of non - Qatari investors in the profits of companies the shares of which are traded in the Stock Exchange. »
gta.gov.qaVerified on Oct 18, 2026Verified source
205.
Qatar: taxation of capital gains on securities realised by a resident individual : 0%
« Article (4): " Without prejudice to tax exemptions prescribed under special laws or international agreements, or under the provisions of Article (35) of this Law. The following incomes shall be exempted from the tax: […] 4 - Capital gains arising from the disposal of real estate or securities achieved by natural persons, provided that the real estate or securities disposed of are not part of the assets of a taxable activity. »
gta.gov.qaVerified on Oct 18, 2026Verified source
206.
Qatar: presence over twelve months establishing residency within the meaning of the tax law : 183 days
« Resident: 1- A natural person who has one of the following conditions: (a) If he has a permanent residence in the State. (b) If he has resided in the State for a period exceeding one hundred and eighty-three consecutive or intermittent days within twelve (12) months. (c) If he has vital interests in the State. — Law No. (24) of 2018 Promulgating the Income Tax Law, article 1 (définitions). »
gta.gov.qaVerified on Nov 2, 2026Verified source
207.
Romania: flat income tax rate (art. 64 of the Tax Code) : 10%
« ART. 64 - Cotele de impozitare (1) Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din: a) activități independente; a1) drepturi de proprietate intelectuală; b) salarii și asimilate salariilor; c) cedarea folosinței bunurilor; d) investiții; e) pensii; f) activități agricole, silvicultură și piscicultură; g) premii; h) alte surse. »
static.anaf.roVerified on Nov 2, 2026Verified source
208.
Romania: tax rate on dividends received by a resident individual : 16%
« (7) *)Veniturile sub formă de dividende, inclusiv câștigul obținut ca urmare a deținerii de titluri de participare definite de legislația în materie la organisme de plasament colectiv, se impozitează cu o cotă de 16% din suma acestora, impozitul fiind final. […] *) Modificările aduse alin. (7) prin L. nr. 141/2025 se aplică veniturilor din dividende distribuite începând cu data de 1 ianuarie 2026. »
static.anaf.roVerified on Oct 18, 2026Verified source
209.
Romania: minimum tax rate on capital gains from the sale of securities (Romanian intermediary, holding period ≥ 365 days) : 1%
« [1] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm : « (81) Veniturile sub forma câștigurilor din transferul titlurilor de valoare și din operațiuni cu instrumente financiare derivate, determinate conform art. 94 și 95, pentru transferuri/operațiuni efectuate prin entitățile prevăzute la art. 961 alin. (1), se impun prin reținere la sursă astfel: a) în cazul titlurilor de valoare: (i) prin aplicarea unei cote de 1% asupra fiecărui câștig din transferul titlurilor de valoare care au fost dobândite și înstrăinate într-o perioadă mai mare de 365 de zile, inclusiv, de la data dobândirii; (ii) prin aplicarea unei cote de 3% asupra fiecărui câștig din transferul titlurilor de valoare care au fost dobândite și înstrăinate într-o perioadă mai mică de 365 de zile de la data dobândirii; […] (84) Impozitul pe venit calculat și reținut la sursă […] este impozit final. (85) Pierderile […] nu se reportează și nu se compensează » — [2] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm : « ART. 961 - […] Intermediarii definiți potrivit legislației în materie […] rezidenți fiscali români sau nerezidenți care au în România un sediu permanent ce are calitatea de intermediar […] » — [3] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm (art. 123) : « (12) Impozitul anual datorat se stabilește de contribuabili în Declarația unică […] prin aplicarea cotei de 16% asupra câștigului net anual impozabil determinat potrivit prevederilor art. 119. » »
static.anaf.roVerified on Oct 18, 2026Verified source
210.
Romania: maximum tax rate on capital gains from the sale of securities (Romanian intermediary, holding period < 365 days) : 3%
« [1] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm : « (81) Veniturile sub forma câștigurilor din transferul titlurilor de valoare și din operațiuni cu instrumente financiare derivate, determinate conform art. 94 și 95, pentru transferuri/operațiuni efectuate prin entitățile prevăzute la art. 961 alin. (1), se impun prin reținere la sursă astfel: a) în cazul titlurilor de valoare: (i) prin aplicarea unei cote de 1% asupra fiecărui câștig din transferul titlurilor de valoare care au fost dobândite și înstrăinate într-o perioadă mai mare de 365 de zile, inclusiv, de la data dobândirii; (ii) prin aplicarea unei cote de 3% asupra fiecărui câștig din transferul titlurilor de valoare care au fost dobândite și înstrăinate într-o perioadă mai mică de 365 de zile de la data dobândirii; […] (84) Impozitul pe venit calculat și reținut la sursă […] este impozit final. (85) Pierderile […] nu se reportează și nu se compensează » — [2] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm : « ART. 961 - […] Intermediarii definiți potrivit legislației în materie […] rezidenți fiscali români sau nerezidenți care au în România un sediu permanent ce are calitatea de intermediar […] » — [3] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm (art. 123) : « (12) Impozitul anual datorat se stabilește de contribuabili în Declarația unică […] prin aplicarea cotei de 16% asupra câștigului net anual impozabil determinat potrivit prevederilor art. 119. » »
static.anaf.roVerified on Oct 18, 2026Verified source
211.
Romania: length of stay establishing tax residency (art. 7 of the Tax Code) : 183 days
« c) este prezentă în România pentru o perioadă sau mai multe perioade care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat »
static.anaf.roVerified on Nov 2, 2026Verified source
212.
Saint Kitts and Nevis: no personal income tax : 0%
« [1] https://lawcommission.gov.kn/wp-content/documents/Revised-Acts-of-St-Kitts-and-Nevis/Revised-Acts-of-St-Kitts-and-Nevis-2017/Ch-20_22-Income-Tax-Act.pdf : « Charge of income tax. 3. (1) Income tax shall, subject to the provisions of this Act, be payable […] upon the income of any person accruing in or derived from the State or elsewhere […] (3) This section shall not apply to income which accrues on or after 1st May, 1980 to any person (other than a company) liable under this section. (Inserted by Act 14 of 1980) » — [2] https://www.sknird.com/corporate-income-tax/ : « The Income Tax Act was passed in 1966 and came into force on the first day of January 1967. It made provisions for income tax to be charged on both individuals and corporate entities. Income tax on individuals was abolished in 1980. » »
lawcommission.gov.knVerified on Oct 18, 2026Verified source
213.
Saint Kitts and Nevis: taxation of dividends received by a resident individual : 0%
« [1] https://lawcommission.gov.kn/wp-content/documents/Revised-Acts-of-St-Kitts-and-Nevis/Revised-Acts-of-St-Kitts-and-Nevis-2017/Ch-20_22-Income-Tax-Act.pdf : « 3. (1) Income tax shall, subject to the provisions of this Act, be payable […] upon the income of any person […] in respect of— […] (d) dividends, interest or discounts; […] (3) This section shall not apply to income which accrues on or after 1st May, 1980 to any person (other than a company) liable under this section. (Inserted by Act 14 of 1980) » — [2] https://www.sknird.com/corporate-income-tax/ : « Income tax on individuals was abolished in 1980. » »
lawcommission.gov.knVerified on Oct 18, 2026Verified source
214.
Saint Kitts and Nevis: taxation of capital gains on the disposal of securities by a resident individual : 0%
« [1] https://lawcommission.gov.kn/wp-content/documents/Revised-Acts-of-St-Kitts-and-Nevis/Revised-Acts-of-St-Kitts-and-Nevis-2017/Ch-20_22-Income-Tax-Act.pdf : « (2) Where the gain or profit is of a capital nature […] and derives from a transaction relating to assets which are disposed of within one year of the date of acquisition of such assets such gain or profit shall be declared at the same time that a return of income is made and shall be subject to one half the rate of tax […]: Provided however that the maximum rate of tax on such gain or profit shall not exceed 20%. (Inserted by Act 5 of 1972) (3) This section shall not apply to income which accrues on or after 1st May, 1980 to any person (other than a company) liable under this section. (Inserted by Act 14 of 1980) » — [2] https://www.sknird.com/corporate-income-tax/ : « Income tax on individuals was abolished in 1980. » »
lawcommission.gov.knVerified on Oct 18, 2026Verified source
215.
Saint Lucia: rate of the first income tax bracket : 15%
« « Effective from the 1st day of January, 2023 » […] « From $0 to $15,000 15% » »
govt.lcVerified on Oct 17, 2026Verified source
216.
Saint Lucia: top marginal income tax rate : 30%
« « Effective from the 1st day of January, 2023 » […] « From $15,001 to $30,000 20% » […] « Over $30,000 30% » »
govt.lcVerified on Oct 17, 2026Verified source
217.
Saint Lucia: taxation of dividends received by a resident individual : 0%
« [1] https://www.attorneygeneralchambers.com/laws-of-saint-lucia/income-tax-act/section-25 : « 25. Exemptions (1) There is exempt from the tax— […] (x) distributions from companies; » — [2] https://www.attorneygeneralchambers.com/laws-of-saint-lucia/income-tax-act/schedule-3 : « (g) any other payments of an income nature and excludes the following payments — (i) dividends, » »
attorneygeneralchambers.comVerified on Oct 18, 2026Verified source
218.
sainte-lucie.plus-values.pct.0 : 0%
219.
Saint Lucia: annual presence used to determine tax residency : 183 days
« he or she is physically present in Saint Lucia for not less than 183 days in the year of income »
oecd.org
220.
Seychelles: physical presence triggering the residence test for the citizens' tax rates : 183 days
« one hundred and eighty-three days (183) or more »
Seychelles Revenue Commission, « Information Brochure – Income Tax for non-citizen »Verified on Nov 2, 2026Verified source
221.
Singapore: rate of the first band of the resident schedule : 0%
« Resident tax rates — From YA 2024 onwards — Chargeable Income / Income Tax Rate (%) / Gross Tax Payable ($) : First $20,000 — 0 — 0 ; Next $10,000 — 2 — 200 — IRAS, « Individual Income Tax rates » (dernière mise à jour 27 avril 2026). »
iras.gov.sgVerified on Nov 2, 2026Verified source
222.
Singapore: top marginal rate of the resident schedule : 24%
« Singapore's personal income tax rates for tax resident individuals are progressive, meaning individuals with higher income are taxed at a higher rate. The current highest personal income tax rate is at 24%. — Resident tax rates from YA 2024 onwards : […] In excess of $1,000,000 — 24 — IRAS, « Individual Income Tax rates » (dernière mise à jour 27 avril 2026). »
iras.gov.sgVerified on Nov 2, 2026Verified source
223.
Singapore: taxation of dividends received by a resident individual : 0%
« 13.—(1) There is exempt from tax — […] (za) any dividends paid on or after 1 January 2008 by any company resident in Singapore; […] (7A) There is exempt from tax any income arising from sources outside Singapore and received in Singapore — […] (b) on or after 1 January 2004 by any individual who is resident in Singapore if the Comptroller is satisfied that the tax exemption would be beneficial to the individual, but excludes such income received by the individual through a partnership in Singapore. »
sso.agc.gov.sgVerified on Oct 18, 2026Verified source
224.
Singapore: taxation of gains on the disposal of property, shares and financial instruments : 0%
« Gains from the sale of a property, shares and financial instruments in Singapore are generally not taxable. However, gains from "trading in properties" may be taxable. […] The following gains are generally not taxable: Gains derived from the sale of a property in Singapore as it is a capital gain. Profits or losses derived from the buying and selling of shares or other financial instruments (including digital tokens) are generally viewed as personal investments. — IRAS, « Gains from sale of property, shares and financial instruments » (dernière mise à jour 27 février 2026). »
iras.gov.sgVerified on Nov 2, 2026Verified source
225.
Singapore: annual presence conferring tax resident status : 183 days
« Foreigner who has stayed/worked in Singapore: a. For at least 183 days in the previous calendar year; or »
iras.gov.sgVerified on Nov 2, 2026Verified source
226.
Spain (Madrid): combined rate for the first IRPF bracket (State + Community of Madrid) : 18%
« [1] https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf : « todas las CC.AA. han regulado escalas diferentes a la escala general estatal fijada para el ejercicio 2026 en el artículo 63.1 de la LIRPF (escala de seis tramos, con tipo marginal mínimo del 9,5 % y máximo del 24,5%) » — [2] https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf : « Madrid: regula una escala de cinco tramos, con tipo marginal mínimo del 8,50 % y máximo del 20,50 %. » »
hacienda.gob.esVerified on Oct 17, 2026Verified source
227.
Spain (Madrid): maximum combined marginal IRPF rate (State + Community of Madrid) : 45%
« [1] https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf : « todas las CC.AA. han regulado escalas diferentes a la escala general estatal fijada para el ejercicio 2026 en el artículo 63.1 de la LIRPF (escala de seis tramos, con tipo marginal mínimo del 9,5 % y máximo del 24,5%) » — [2] https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf : « Madrid: regula una escala de cinco tramos, con tipo marginal mínimo del 8,50 % y máximo del 20,50 %. » »
hacienda.gob.esVerified on Oct 17, 2026Verified source
228.
Spain: rate of the first bracket of the savings income schedule : 19%
« Artículo 66. Tipos de gravamen del ahorro. — 1.º A la base liquidable del ahorro se le aplicarán los tipos que se indican en la siguiente escala: Hasta 6.000 — 9,5 ; 6.000,00 – 50.000,00 — 10,5 ; 50.000,00 – 200.000,00 — 11,5 ; 200.000,00 – 300.000,00 — 13,5 ; En adelante — 15. Artículo 76. Tipo de gravamen del ahorro [part autonomique] — même barème : 9,5 / 10,5 / 11,5 / 13,5 / 15. — LIRPF, art. 66 et 76 : taux cumulés 19 / 21 / 23 / 27 / 30 %. »
boe.esVerified on Nov 2, 2026Verified source
229.
Spain: top rate of the savings income schedule : 30%
« Artículo 66 […] 200.000,00 – 300.000,00 — 13,5 ; En adelante — 15 ; Artículo 76 — même barème — LIRPF, art. 66 et 76 : taux cumulés 27 % de 200 000 à 300 000 € et 30 % au-delà de 300 000 €. »
boe.esVerified on Nov 2, 2026Verified source
230.
Spain (Community of Madrid): minimum combined tax rate on capital gains from shares for a resident individual : 19%
« Artículo 46. Renta del ahorro. Constituyen la renta del ahorro: […] b) Las ganancias y pérdidas patrimoniales que se pongan de manifiesto con ocasión de transmisiones de elementos patrimoniales. […] Artículo 66. Tipos de gravamen del ahorro. 1. […] 1.º A la base liquidable del ahorro se le aplicarán los tipos que se indican en la siguiente escala: […] 0 0 6.000 9,5 […] Artículo 76. Tipo de gravamen del ahorro. […] 1.º A la base liquidable del ahorro se le aplicarán los tipos que se indican en la siguiente escala: […] 0 0 6.000 9,5 […] Se modifica, con efectos desde el 1 de enero de 2025, por la disposicion final 7.2 de la Ley 7/2024, de 20 de diciembre. »
boe.esVerified on Oct 18, 2026Verified source
231.
Spain (Community of Madrid): maximum combined tax rate on capital gains from shares for a resident individual : 30%
« Artículo 66. Tipos de gravamen del ahorro. 1. […] 1.º A la base liquidable del ahorro se le aplicarán los tipos que se indican en la siguiente escala: […] 300.000,00 35.940 En adelante 15 […] Se modifica, con efectos desde el 1 de enero de 2025, por la disposicion final 7.1 de la Ley 7/2024, de 20 de diciembre. […] Artículo 76. Tipo de gravamen del ahorro. […] 300.000,00 35.940 En adelante 15 […] Se modifica, con efectos desde el 1 de enero de 2025, por la disposicion final 7.2 de la Ley 7/2024, de 20 de diciembre. »
boe.esVerified on Oct 18, 2026Verified source
232.
Spain: annual presence that establishes habitual residence : 183 days
« Que permanezca más de 183 días, durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país. »
boe.esVerified on Nov 2, 2026Verified source
233.
Switzerland (City of Geneva): marginal rate of the first income tax bracket (IFD + ICC) : 0%
« [1] https://silgeneve.ch/legis/data/rsg_d3_08p05.htm (RCEPF, art. 17, barèmes indexés pour l'année fiscale 2026) : « Le barème de l'article 41, alinéa 1, de la loi est adapté comme suit : […] 0 fr. à 18 700 fr. 0,00% » — [2] https://www.estv.admin.ch/dam/estv/fr/dokumente/dbst/rundschreiben/dbst-rs-2-215-d-2025-fr.pdf.download.pdf/dbst-rs-2-215-d-2025-fr.pdf (AFC, barème IFD 2026, art. 36 al. 1 LIFD) : « – jusqu'à 15 200 francs de revenu, à 0 franc […] et, par 100 francs de revenu en plus, –.77 franc; » »
silgeneve.chVerified on Oct 18, 2026Verified source
234.
Switzerland (City of Geneva): maximum combined marginal income tax rate (IFD + ICC) : 43.21%
« [1] https://silgeneve.ch/legis/data/rsg_d3_08p05.htm (RCEPF, Chapitre III « Barèmes indexés pour l'année fiscale 2026 », art. 17) : « Le barème de l'article 41, alinéa 1, de la loi est adapté comme suit : […] 0 fr. à 18 700 fr. 0,00% […] 415 689 fr. à 651 131 fr. 17,60% […] plus de 651 131 fr. 18,00% » — [2] https://silgeneve.ch/legis/data/rsg_d3_08.htm (LIPP, art. 41 al. 1) : « L'impôt de base dû pour une année fiscale est calculé, par tranche, selon le barème ci-après » — [3] https://silgeneve.ch/legis/data/rsg_d3_07.htm (LCACant, art. 2) : « Il est perçu 47,5 centimes, par franc et fraction de franc, sur le montant des impôts cantonaux sur le revenu et la fortune des personnes physiques. […] il est perçu 1 centime additionnel supplémentaire, par franc et fraction de franc, sur le montant des impôts cantonaux sur le revenu et la fortune des personnes physiques. » — [4] https://silgeneve.ch/legis/data/rsg_d3_06.htm (LDIRPP, art. 1) : « L'impôt direct sur le revenu des personnes physiques, à l'exception des centimes additionnels communaux, est diminué de 12%. » — [5] https://silgeneve.ch/legis/data/rsg_d3_05p30.htm (ArCA-2026) : « fixant comme suit le taux des centimes additionnels pour l'année 2026, sont approuvées […] Ville de Genève 45,49 » — [6] https://www.estv2.admin.ch/stp/kb/ge-fr.pdf (AFC, Feuille cantonale Genève, état février 2026, art. 293 LCP) : « Les communes peuvent percevoir des centimes additionnels : A) sur l’impôt cantonal sur le revenu et la fortune : […] 1° des personnes physiques domiciliées sur leur territoire, sur l’ensemble de leurs revenus » — [7] https://www.estv.admin.ch/dam/estv/fr/dokumente/dbst/rundschreiben/dbst-rs-2-215-d-2025-fr.pdf.download.pdf/dbst-rs-2-215-d-2025-fr.pdf (AFC, lettre circulaire 2-215-D-2025-f, année fiscale 2026, art. 36 al. 1 LIFD) : « pour 794 000 francs de revenu, à 91 310.00 francs et, par 100 francs de revenu en plus, 11.50 francs de plus. » »
silgeneve.chVerified on Oct 18, 2026Verified source
235.
Switzerland (City of Geneva): maximum marginal rate on dividends received by a resident individual (minority shareholder) : 43.21%
« [0a] https://silgeneve.ch/legis/data/rsg_d3_08.htm (LIPP, art. 22 al. 1 let. c et al. 2) : « les dividendes, les parts de bénéfice, l'excédent de liquidation […] sont imposables à hauteur de 70% […] équivalent à 10% au moins du capital-actions » — [0b] https://www.estv.admin.ch/dam/estv/fr/dokumente/bundessteuer/kreisschreiben/2004/1-022a-d-2020.pdf.download.pdf/1-022a-D-2020-f.pdf (AFC, circulaire n° 22a, ch. 2.2.2) : « Seuls les droits de participation d’au moins 10 % du capital-actions ou du capital social d’une société de capitaux ou d’une société coopérative sont pris en compte pour l’imposition partielle (propriété ou usufruit). » — [1] https://silgeneve.ch/legis/data/rsg_d3_08p05.htm (RCEPF, Chapitre III « Barèmes indexés pour l'année fiscale 2026 », art. 17) : « Le barème de l'article 41, alinéa 1, de la loi est adapté comme suit : […] 0 fr. à 18 700 fr. 0,00% […] 415 689 fr. à 651 131 fr. 17,60% […] plus de 651 131 fr. 18,00% » — [2] https://silgeneve.ch/legis/data/rsg_d3_08.htm (LIPP, art. 41 al. 1) : « L'impôt de base dû pour une année fiscale est calculé, par tranche, selon le barème ci-après » — [3] https://silgeneve.ch/legis/data/rsg_d3_07.htm (LCACant, art. 2) : « Il est perçu 47,5 centimes, par franc et fraction de franc, sur le montant des impôts cantonaux sur le revenu et la fortune des personnes physiques. […] il est perçu 1 centime additionnel supplémentaire, par franc et fraction de franc, sur le montant des impôts cantonaux sur le revenu et la fortune des personnes physiques. » — [4] https://silgeneve.ch/legis/data/rsg_d3_06.htm (LDIRPP, art. 1) : « L'impôt direct sur le revenu des personnes physiques, à l'exception des centimes additionnels communaux, est diminué de 12%. » — [5] https://silgeneve.ch/legis/data/rsg_d3_05p30.htm (ArCA-2026) : « fixant comme suit le taux des centimes additionnels pour l'année 2026, sont approuvées […] Ville de Genève 45,49 » — [6] https://www.estv2.admin.ch/stp/kb/ge-fr.pdf (AFC, Feuille cantonale Genève, état février 2026, art. 293 LCP) : « Les communes peuvent percevoir des centimes additionnels : A) sur l’impôt cantonal sur le revenu et la fortune : […] 1° des personnes physiques domiciliées sur leur territoire, sur l’ensemble de leurs revenus » — [7] https://www.estv.admin.ch/dam/estv/fr/dokumente/dbst/rundschreiben/dbst-rs-2-215-d-2025-fr.pdf.download.pdf/dbst-rs-2-215-d-2025-fr.pdf (AFC, lettre circulaire 2-215-D-2025-f, année fiscale 2026, art. 36 al. 1 LIFD) : « pour 794 000 francs de revenu, à 91 310.00 francs et, par 100 francs de revenu en plus, 11.50 francs de plus. » »
silgeneve.chVerified on Oct 18, 2026Verified source
236.
Switzerland (Geneva): taxation of capital gains on shares held as private assets by a resident individual : 0%
« [1] https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr (LIFD, état le 2 septembre 2026), art. 16 al. 3 : « Les gains en capital réalisés lors de l’aliénation d’éléments de la fortune privée ne sont pas imposables. » — [2] https://silgeneve.ch/legis/data/rsg_d3_08.htm (LIPP), art. 27 : « Sont seuls exonérés de l'impôt : […] j) les gains en capital réalisés lors de l’aliénation d’éléments de la fortune privée; l’imposition distincte des gains immobiliers demeure réservée; » »
fedlex.admin.chVerified on Oct 18, 2026Verified source
237.
Switzerland: taxation of inheritances between spouses and, as a rule, to direct descendants : 0%
« En règle générale, les époux et les partenaires enregistrés ainsi que les descendants (enfants et petits-enfants) sont exonérés de cet impôt. — ch.ch, portail officiel de la Confédération, des cantons et des communes, « L'impôt sur les successions en Suisse ». L'impôt sur les successions est cantonal (pas d'impôt fédéral) ; l'AFC précise que les cantons exonèrent le conjoint survivant et, en règle générale, les descendants (dossier « Impôts sur les successions et les donations »). »
ch.chVerified on Nov 2, 2026Verified source
238.
Switzerland: length of stay with gainful activity creating a tax connection (LIFD art. 3) : 30 days
« Art. 3 — 3 Une personne séjourne en Suisse au regard du droit fiscal lorsque, sans interruption notable : a. elle y réside pendant 30 jours au moins et y exerce une activité lucrative ; b. elle y réside pendant 90 jours au moins sans y exercer d'activité lucrative. — LIFD, art. 3 al. 3 (état le 1er janvier 2026). »
fedlex.data.admin.chVerified on Nov 2, 2026Verified source
239.
Thailand: PIT 2026, rate of the 1st bracket (net income THB 1 – 150,000: exempt, Royal Decree No. 470 B.E. 2551) : 0%
« 1 - 150,000 150,000 ได้รับยกเว้น ... หมายเหตุ : เงินได้สุทธิเฉพาะส่วนที่ไม่เกิน 150,000 บาท ยังคงได้รับยกเว้นตามพระราชกฤษฎีกา ว่าด้วยการยกเว้นรัษฎากร (ฉบับที่470) พ.ศ.2551 »
rd.go.thVerified on Nov 2, 2026Verified source
240.
Thailand: PIT 2026, marginal rate of the 2nd bracket of the schedule : 5%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 150,001 - 300,000 150,000 5 »
rd.go.thVerified on Oct 13, 2026Verified source
241.
Thailand: PIT 2026, marginal rate of the 3rd bracket of the schedule : 10%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 300,001 - 500,000 200,000 10 »
rd.go.thVerified on Oct 13, 2026Verified source
242.
Thailand: PIT 2026, marginal rate of the 4th bracket of the schedule : 15%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 500,001 - 750,000 250,000 15 »
rd.go.thVerified on Oct 13, 2026Verified source
243.
Thailand: PIT 2026, marginal rate of the 5th bracket of the schedule : 20%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 750,001 - 1,000,000 250,000 20 »
rd.go.thVerified on Oct 13, 2026Verified source
244.
Thailand: PIT 2026, marginal rate of the 6th bracket of the schedule : 25%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 1,000,001 - 2,000,000 1,000,000 25 »
rd.go.thVerified on Oct 13, 2026Verified source
245.
Thailand: PIT 2026, marginal rate of the 7th bracket of the schedule : 30%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 2,000,001 - 5,000,000 3,000,000 30 »
rd.go.thVerified on Oct 13, 2026Verified source
246.
Thailand: PIT 2026, marginal rate of the 8th bracket of the schedule : 35%
« บัญชีอัตราภาษีเงินได้บุคคลธรรมดา เริ่มใช้ปีภาษี 2560 ... 5,000,001 บาทขึ้นไป - 35 »
rd.go.thVerified on Nov 2, 2026Verified source
247.
Thailand: withholding tax on Thai-source dividends : 10%
« Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT. »
rd.go.thVerified on Nov 2, 2026Verified source
248.
Thailand: taxation of capital gains on SET-listed shares realised by a resident individual : 0%
« กฎกระทรวง ฉบับที่ 126 (พ.ศ. 2509) ออกตามความในประมวลรัษฎากร ว่าด้วยการยกเว้นรัษฎากร […] ข้อ 2 ให้กำหนดเงินได้ต่อไปนี้เป็นเงินได้ตาม (17) ของมาตรา 42 แห่งประมวลรัษฎากร […] (23) เงินได้จากการขายหลักทรัพย์ในตลาดหลักทรัพย์แห่งประเทศไทยแต่ไม่รวมถึงเงินได้จากการขายหลักทรัพย์ที่เป็นหุ้นกู้หรือพันธบัตร (แก้ไขเพิ่มเติมโดยกฎกระทรวง ฉบับที่ 187 (พ.ศ. 2534) ความเดิมยังคงใช้บังคับดอกเบี้ยพันธบัตรของรัฐบาลและพันธบัตรของรัฐบาลที่เริ่มจำหน่ายก่อน 8 พฤศจิกายน 2534) »
rd.go.thVerified on Oct 18, 2026Verified source
249.
Thailand: annual presence beyond which tax residency is acquired : 180 days
« "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. »
rd.go.thVerified on Nov 2, 2026Verified source
250.
Turkey: rate of the first band of the income tax schedule : 15%
« 190.000 TL'ye kadar % 15 »
cdn.gib.gov.trVerified on Nov 2, 2026Verified source
251.
Turkey: top marginal income tax rate : 40%
« 4.300.000 TL'den fazlasının 4.300.000 TL'si için 1.410.000 TL (ücret gelirlerinde 4.300.000 TL'den fazlasının 4.300.000 TL'si için 1.378.000 TL), fazlası %40 oranında vergilendirilir. »
intvrg.gib.gov.trVerified on Oct 18, 2026Verified source
252.
Türkiye: maximum effective marginal tax rate on dividends received by a resident individual : 20%
« [1] https://www.mevzuat.gov.tr/mevzuatmetin/1.4.193.pdf (Madde 22) : « 3. Tam mükellef kurumlardan elde edilen, 75 inci maddenin ikinci fıkrasının (1), (2) ve (3) numaralı bentlerinde yazılı kâr paylarının yarısı gelir vergisinden müstesnadır. İstisna edilen tutar üzerinden 94 üncü madde uyarınca tevkifat yapılır ve tevkif edilen verginin tamamı, kâr payının yıllık beyanname ile beyan edilmesi durumunda yıllık beyanname üzerinden hesaplanan vergiden mahsup edilir. » — [2] https://www.mevzuat.gov.tr/mevzuatmetin/1.4.193.pdf (Madde 103) : « Gelir vergisine tabi gelirler; […] 500.000 TL’den fazlasının (5.300.000 TL) 500.000 TL’si (5.300.000 TL) için 163.460 TL (1.737.500 TL) […] fazlası % 40 oranında vergilendirilir. » »
mevzuat.gov.trVerified on Oct 18, 2026Verified source
253.
Türkiye: taxation of capital gains on the sale of listed shares held privately by a resident individual : 0%
« [1] https://intvrg.gib.gov.tr/hazirbeyan/assets/pdf/DUYURU_UNIVERSAL_2026_Diger_Kazanc_ve_Iratlar_2026.pdf (GİB, Şubat 2026, 1.1.1) : « Ayrıca, Gelir Vergisi Kanununun geçici 67 nci maddesinin (1) numaralı fıkrasının altıncı paragrafında belirtildiği üzere; tam mükellef kurumlara ait olup, Borsa İstanbul (BİST)' da işlem gören ve bir yıldan fazla süreyle elde tutulan hisse senetlerinin elden çıkarılmasından elde edilen gelirler için Gelir Vergisi Kanununun değer artışı kazançlarının vergilendirilmesine ilişkin mükerrer 80 inci madde hükümleri uygulanmayacak olup, dolayısıyla bu gelirler için değer artışı kazancı kapsamında yıllık beyanname de verilmeyecektir. » — [2] https://gib.gov.tr/fileadmin/beyannamerehberi/2025/2025_GVK_Gecici.pdf (GİB, Geçici 67 rehberi, Şubat 2025, 12.2) : « Gerçek kişilerin tevkifata tabi hisse senedi alım-satım kazançlarına uygulanan tevkifat oranı, 2008/14272 sayılı Bakanlar Kurulu Kararı uyarınca tüm tam ve dar mükellef gerçek kişiler için %0 olarak belirlenmiştir. […] Söz konusu gelirler için yıllık veya münferit beyanname verilmeyecektir. » »
intvrg.gib.gov.trVerified on Oct 18, 2026Verified source
254.
Turkey: rate of the first band of inheritance tax : 1%
« 2026 yılı için vergi tarifesi — Matrah / Verginin oranı (%) : Veraset yoluyla / İvazsız — İlk 3.000.000 TL için 1 / 10 ; Sonra gelen 7.000.000 TL için 3 / 15 ; Sonra gelen 15.000.000 TL için 5 / 20 ; Sonra gelen 30.000.000 TL için 7 / 25 ; Matrahın 55.000.000 TL'yi aşan bölümü için 10 / 30 — Gelir İdaresi Başkanlığı, infographie « Veraset ve İntikal Vergisi » (7338 sayılı Kanun, art. 16). »
cdn.gib.gov.trVerified on Nov 2, 2026Verified source
255.
turquie.residence-fiscale.jours.183 : 183 days
Verified on Nov 2, 2026
256.
United Arab Emirates: no personal income tax (salaries) : 0%
« Notwithstanding Clause (1) of this Article, activities that give rise to Turnover from the following sources shall not be considered as Businesses or Business Activities conducted by a resident or non-resident natural person subject to Corporate Tax, regardless of the amount of Turnover derived from such activities: […] Wage. »
mof.gov.aeVerified on Oct 17, 2026Verified source
257.
United Arab Emirates: taxation of personal income : 0%
« Taxation — The UAE does not levy income tax on individuals. However, it levies 5 per cent value added tax on the purchase of goods and services, levied at each stage of the supply chain and ultimately borne by the end consumer. — Portail officiel du Gouvernement des Émirats arabes unis (u.ae), « Taxation ». »
u.aeVerified on Nov 2, 2026Verified source
258.
United Arab Emirates: taxation of capital gains on shares realised by a resident individual : 0%
« Personal Investment : Investment activity that a natural person conducts for their personal account that is neither conducted through a Licence or requiring a Licence from a Licensing Authority in the State, nor considered as a commercial business in accordance with the Federal Decree-Law No. 50 of 2022. […] 2. Notwithstanding Clause (1) of this Article, activities that give rise to Turnover from the following sources shall not be considered as Businesses or Business Activities conducted by a resident or non-resident natural person subject to Corporate Tax, regardless of the amount of Turnover derived from such activities: a. Wage. b. Personal Investment income. c. Real Estate Investment income. […] This Decision shall be published in the Official Gazette and shall come into effect on 1 June2023. »
mof.gov.aeVerified on Oct 18, 2026Verified source
259.
United Arab Emirates: presence over twelve months giving rise to an individual’s tax residency : 183 days
« If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months. »
tax.gov.aeVerified on Nov 2, 2026Verified source
260.
United Kingdom (England): basic rate of income tax : 20%
« Basic rate | 20% | Up to £37,700 […] Personal Allowance | £12,570 »
gov.ukVerified on Oct 17, 2026Verified source
261.
United Kingdom (England): top marginal rate of income tax (additional rate) : 45%
« Higher rate | 40% | £37,701 to £125,140 […] Additional rate | 45% | Over £125,141 »
gov.ukVerified on Oct 17, 2026Verified source
262.
United Kingdom: minimum tax rate on dividends received by a resident individual : 10.75%
« You also get a dividend allowance of £500 each year. You only pay tax on any dividend income above the dividend allowance. […] This table shows the rates from 6 April 2026 to 5 April 2027. […] Tax band Tax rate on dividends over the allowance Basic rate 10.75% Higher rate 35.75% Additional rate 39.35% »
gov.ukVerified on Oct 18, 2026Verified source
263.
United Kingdom: maximum tax rate on dividends received by a resident individual : 39.35%
« This table shows the rates from 6 April 2026 to 5 April 2027. […] Tax band Tax rate on dividends over the allowance Basic rate 10.75% Higher rate 35.75% Additional rate 39.35% »
gov.ukVerified on Oct 18, 2026Verified source
264.
United Kingdom: minimum rate of tax on capital gains from the disposal of shares held privately by a resident individual : 18%
« If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026. For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026. […] For the 2026 to 2027 tax year the allowance is £3,000 »
gov.ukVerified on Oct 18, 2026Verified source
265.
United Kingdom: maximum rate of tax on capital gains from the disposal of shares held privately by a resident individual : 24%
« If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026. »
gov.ukVerified on Oct 18, 2026Verified source
266.
United Kingdom: presence below which a former resident is non-resident (first automatic overseas test) : 16 days
« You’ll be non-UK resident for the tax year if you were resident in the UK for one or more of the 3 tax years before the current tax year, and you spend fewer than 16 days in the UK in the tax year. »
HM Revenue & Customs, « RDR3: Statutory Residence Test (SRT) notes »Verified on Nov 2, 2026Verified source
267.
United States (Washington, D.C.): combined rate for the first income tax bracket (federal + D.C.) : 14%
« [1] https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill : « The lowest rate is 10% for incomes of single individuals with incomes of $12,400 or less […] » — [2] https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates : « The tax rates for tax years beginning after 12/31/2021 are: […] Not over $10,000 | 4% of the taxable income. » »
irs.govVerified on Oct 17, 2026Verified source
268.
United States (Washington, D.C.): highest combined marginal income tax rate (federal + D.C.) : 47.75%
« [1] https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill : « For tax year 2026, the top tax rate remains 37% for individual single taxpayers with incomes greater than $640,600 […] » — [2] https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates : « The tax rates for tax years beginning after 12/31/2021 are: […] Over $1,000,000 | $91,525, plus 10.75% of the excess above $1,000,000. » »
irs.govVerified on Oct 17, 2026Verified source
269.
United States (Washington, D.C.): minimum combined federal + D.C. rate on qualified dividends of a resident individual : 4%
« [1] https://www.irs.gov/taxtopics/tc404 : « qualified dividends are those ordinary dividends that qualify to be taxed at lower capital gain rates » — [2] https://www.irs.gov/taxtopics/tc409 : « Net capital gains are taxed at different rates depending on overall taxable income, although some or all net capital gain may be taxed at 0%. » — [3] https://www.irs.gov/pub/irs-drop/rp-25-32.pdf : « For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows: […] All Other Individuals $49,450 $545,500 » — [4] https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03 : « (11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: Not over $10,000 4% of the taxable income » — [5] https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02 : « The words “gross income” shall have the same meaning as defined in § 61 of the Internal Revenue Code of 1986. » »
irs.govVerified on Oct 18, 2026Verified source
270.
United States (Washington, D.C.): maximum combined federal + D.C. rate on qualified dividends of a resident individual : 30.75%
« [1] https://www.irs.gov/taxtopics/tc404 : « qualified dividends are those ordinary dividends that qualify to be taxed at lower capital gain rates » — [2] https://www.irs.gov/taxtopics/tc409 : « However, a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate. » — [3] https://www.irs.gov/pub/irs-drop/rp-25-32.pdf : « For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows: […] All Other Individuals $49,450 $545,500 » — [4] https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03 : « (11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: […] Over $1,000,000 $91,525, plus 10.75% of the excess over $1,000,000 » — [5] https://ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/DC%20Tax%20Facts%20Visual%20Guide%202024_final.pdf : « The income tax is a broad-based tax that the District levies on most types of income, such as wages and capital gains for individuals » »
irs.govVerified on Oct 18, 2026Verified source
271.
United States (Washington, D.C.): minimum combined federal + D.C. rate on long-term capital gains of a resident individual : 4%
« [1] https://www.irs.gov/taxtopics/tc409 : « Net capital gains are taxed at different rates depending on overall taxable income, although some or all net capital gain may be taxed at 0%. » ; « Note: Net short-term capital gains are subject to taxation as ordinary income at graduated tax rates. » — [2] https://www.irs.gov/pub/irs-drop/rp-25-32.pdf : « For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows: […] All Other Individuals $49,450 $545,500 » — [3] https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03 : « (11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: Not over $10,000 4% of the taxable income » — [4] https://ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/DC%20Tax%20Facts%20Visual%20Guide%202024_final.pdf : « The income tax is a broad-based tax that the District levies on most types of income, such as wages and capital gains for individuals » »
irs.govVerified on Oct 18, 2026Verified source
272.
United States (Washington, D.C.): maximum combined federal + D.C. rate on long-term capital gains of a resident individual : 30.75%
« [1] https://www.irs.gov/taxtopics/tc409 : « However, a capital gains rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate. » — [2] https://www.irs.gov/pub/irs-drop/rp-25-32.pdf : « For taxable years beginning in 2026, the maximum zero rate amounts and maximum 15 percent rate amounts under § 1(j)(5)(B), as adjusted for inflation, are as follows: […] All Other Individuals $49,450 $545,500 » — [3] https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03 : « Over $1,000,000 $91,525, plus 10.75% of the excess over $1,000,000 » — [4] https://ora-cfo.dc.gov/sites/default/files/dc/sites/ora-cfo/publication/attachments/DC%20Tax%20Facts%20Visual%20Guide%202024_final.pdf : « The income tax is a broad-based tax that the District levies on most types of income, such as wages and capital gains for individuals » »
irs.govVerified on Oct 18, 2026Verified source
273.
United States: minimum presence in the current year for the substantial presence test : 31 days
« 31 days during the current year, and »
Internal Revenue Service, « Substantial presence test »Verified on Nov 2, 2026Verified source
274.
Uruguay: rate of the first IRPF bracket (employment income) : 0%
« Escala de rentas.- A los efectos de lo establecido en el artículo anterior, fíjanse las siguientes escalas de tramos de renta y las alícuotas correspondientes: A) Contribuyentes personas físicas: Hasta el Mínimo No Imponible General (MNIG) de 84 Bases de Prestaciones y Contribuciones (BPC) | Exento »
impo.com.uyVerified on Oct 17, 2026Verified source
275.
Uruguay: highest marginal IRPF rate (employment income) : 36%
« Escala de rentas.- A los efectos de lo establecido en el artículo anterior, fíjanse las siguientes escalas de tramos de renta y las alícuotas correspondientes: A) Contribuyentes personas físicas: […] Más de 1.380 BPC | 36% »
impo.com.uyVerified on Oct 17, 2026Verified source
276.
Uruguay: tax rate on dividends received by a resident individual : 7%
« ARTÍCULO 20°.- Sustitúyese el literal B) del artículo 33° del Decreto N° 148/007, de 26 de abril de 2007, por el siguiente: “B) Otras Rentas: Tasa […] Dividendos o utilidades pagados o acreditados por contribuyentes del Impuesto a las Rentas de las Actividades Económicas (IRAE) originados en las rentas a que refiere el apartado i) del literal C) del artículo 38° del Título que se reglamenta y los dividendos o utilidades fictos a que refiere el artículo 19° de dicho Título. 7% […] Restantes Rentas. 12%” »
medios.presidencia.gub.uyVerified on Oct 18, 2026Verified source
277.
Uruguay: tax rate on capital gains from shares for a resident individual : 12%
« ARTÍCULO 20°.- Sustitúyese el literal B) del artículo 33° del Decreto N° 148/007, de 26 de abril de 2007, por el siguiente: “B) Otras Rentas: Tasa […] Restantes Rentas. 12%” — [ARTÍCULO 19°] « Las pérdidas patrimoniales derivadas de los hechos y actos a que refiere el artículo 26° del Título 7 del Texto Ordenado 2023, sólo podrán deducirse de los incrementos patrimoniales » »
medios.presidencia.gub.uyVerified on Oct 18, 2026Verified source
278.
Uruguay: annual presence conferring tax residency : 183 days
« Que permanezca más de 183 (ciento ochenta y tres) días durante el año civil, en territorio uruguayo. Para determinar dicho período de permanencia en territorio nacional se computarán las ausencias esporádicas en las condiciones que establezca la reglamentación, salvo que el contribuyente acredite su residencia fiscal en otro país. »
impo.com.uyVerified on Nov 2, 2026Verified source