Cross-border personal tax

Where does your money go when you can go anywhere?

Verified tax residency rules, thresholds and rates for people who work across borders. Move the slider — watch your tax bill move.

✓ Written & verified by a licensed Norwegian accountant · sources cited on every page

Annual income€75,000 / year

First country

Second country

Choosing the second would cost you

€450

more tax per year in Georgia vs Cyprus (est., income tax only)

Cyprus€14,550Standard progressive PIT bands

Georgia€15,000Flat personal income tax

Illustrative estimates: income tax only, using the verified regime named per country — excludes social security, deductions, regional variation and eligibility conditions. Not tax advice.

The rates behind the simulator

Country	Regime used	Rate
Cyprus	Standard progressive PIT bands	0–35% (as of 2026)PwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-09
Georgia	Flat personal income tax	20% (as of 2026)PwC Worldwide Tax Summaries“Personal income is subject to a flat tax rate of 20%.”View source · accessed 2026-08-09
Hungary	Flat personal income tax	15% (as of 2026)PwC Worldwide Tax Summaries“The PIT rate is 15% in the case of nearly all types of income.”View source · accessed 2026-10-09
Portugal	IFICI / NHR 2.0 flat rate (qualifying professionals)	20% (as of 2024)Global Citizen Solutions“Taxed at a flat 20% rate on net employment (Category A) or self-employment (Category B) income earned in qualifying activities.”View source · accessed 2026-08-09
Romania	Flat personal income tax	10% (as of 2026)ANAF, consolidated Fiscal Code (Law 227/2015)“Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:”View source · accessed 2026-10-24
Spain	Special expatriate regime (Beckham) — flat up to €600,000	24% (as of 2026)PwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09
United Arab Emirates	No personal income tax	0% (as of 2026)PwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.”View source · accessed 2026-08-09

The map

Colored by each country’s verified top income tax rate — click a country to open its full guide. More countries appear as their facts clear verification.

Choropleth legend: countries are shaded from 0% (lightest blue) to 50% or more (darkest blue) by verified top personal income tax rate; gray means no verified data yet.

Live country guides

Argentinatop rate 35%ARCA (Agencia de Recaudacion y Control Aduanero)“Escala del Tributo del artículo 94 de la ley de impuesto a las ganancias, aplicables a las remuneraciones percibidas en el período anual 2026”View source · accessed 2026-10-24
Australiatop rate 45%PwC Worldwide Tax Summaries“190,000 | – | 51,638 | 45.0”View source · accessed 2026-09-08
Austriatop rate 55%Rechtsinformationssystem des Bundes (RIS): Einkommensteuergesetz 1988 (EStG), section 33“Für Einkommensteile über eine Million Euro beträgt der Steuersatz in den Kalenderjahren 2016 bis 2029 55%.”View source · accessed 2026-10-26
Belgiumtop rate 53.5%Orbitax“over EUR 51,070 - 50%”View source · accessed 2026-10-26
Braziltop rate 27.5%PwC Worldwide Tax Summaries“Income tax is normally withheld at source, at rates varying from 0% to 27.5%, depending on the income bracket.”View source · accessed 2026-10-09
Bulgariatop rate 10%PwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09
Canadatop rate 33%PwC Worldwide Tax Summaries“Federal taxable income (CAD*) | Tax on first column (CAD) | Tax on excess (%) Over | Not over 0 | 58,523 | 0 | 14.0 58,523 | 117,045 | 8,193 | 20.5 117,045 | 181,440 | 20,190 | 26.0 181,440 | 258,482 | 36,933 | 29.0 258,482 | | 59,275 | 33.0”View source · accessed 2026-09-18
Chiletop rate 40%Biblioteca del Congreso Nacional (LeyChile), Decreto Ley 824 Ley sobre Impuesto a la Renta“Sobre la parte que exceda de 310 unidades tributarias mensuales, 40%.”View source · accessed 2026-10-26
Colombiatop rate 39%PwC Worldwide Tax Summaries“0 to 1,090 = 0%; 1,090 to 1,700 = 19%; 1,700 to 4,100 = 28%; 4,100 to 8,670 = 33%; 8,670 to 18,970 = 35%; 18,970 to 31,000 = 37%; 31,000 and up = 39%”View source · accessed 2026-09-08
Costa Ricatop rate 25%Ministerio de Hacienda de Costa Rica“Sobre el exceso de ¢4.727.000,00 (cuatro millones setecientos veintisiete mil colones) mensuales 25%”View source · accessed 2026-09-26
Croatiatop rate 33%Zakon.hr (consolidated legislation, Narodne novine)“4. Grad Zagreb − nižu stopu u granicama od 15 % do 23 % te višu stopu u granicama od 25 % do 33 %.”View source · accessed 2026-09-26
Cyprustop rate 35%PwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-09
Czech Republictop rate 23%Zákony pro lidi, Act No. 586/1992 Coll. on Income Taxes (consolidated text valid 1 Aug to 31 Dec 2026)“a) 15 % pro část základu daně do 36násobku průměrné mzdy a b) 23 % pro část základu daně přesahující 36násobek průměrné mzdy.”View source · accessed 2026-10-24
Estoniatop rate 22%PwC Worldwide Tax Summaries“Estonia has a proportional (i.e. flat) tax rate of 22%, which applies to all items of income derived by a resident taxpayer.”View source · accessed 2026-10-09
Francetop rate 49%PwC Worldwide Tax Summaries“Rates are progressive from 0% to 45%, plus a surtax of 3% on the portion of income that exceeds 250,000 euros (EUR) for a single person and EUR 500,000 for a couple subject to joint taxation and of 4% for income that exceeds EUR 500,000 for a single person and EUR 1 million for a couple subject to joint taxation.”View source · accessed 2026-09-26
Georgiatop rate 20%PwC Worldwide Tax Summaries“Personal income is subject to a flat tax rate of 20%.”View source · accessed 2026-08-09
Germanytop rate 45%PwC Tax Summaries“68,430 277,825 136,860 555,650 42 277,826 and above 555,652 and above 45”View source · accessed 2026-08-21
Greecetop rate 44%PwC Tax Summaries“Next 20,000 39 7,800 60,000 16,700 Above 60,000 44”View source · accessed 2026-08-21
Hong Kongtop rate 17%Inland Revenue Department (IRD), PAM 39(e) A guide to Salaries Tax (1), May 2026“Salaries Tax is chargeable on the smaller of your net chargeable income at progressive rates and your net total income at standard rate.”View source · accessed 2026-10-24
Hungarytop rate 15%PwC Worldwide Tax Summaries“The PIT rate is 15% in the case of nearly all types of income.”View source · accessed 2026-10-09
Indonesiatop rate 35%PwC Worldwide Tax Summaries“Up to IDR 60 million: 5%, above IDR 60 million up to IDR 250 million: 15%, above IDR 250 million up to IDR 500 million: 25%, above IDR 500 million up to IDR 5 billion: 30%, above IDR 5 billion: 35%”View source · accessed 2026-09-18
Irelandtop rate 52.2%Irish Revenue Commissioners“Any income above your standard rate band is taxed at the higher rate of Income Tax, which is currently 40%.”View source · accessed 2026-09-19
Italytop rate 43%PwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21
Japantop rate 55.945%Ministry of Finance Japan (Learning More About Taxes, June 2024)“For income from 2015, a new tax rate of 45% was created for taxable income exceeding 40 million yen to revive income redistribution function of the tax system.”View source · accessed 2026-09-26
Malaysiatop rate 30%PwC Worldwide Tax Summaries“Residents: 30”View source · accessed 2026-10-09
Maltatop rate 35%PwC Worldwide Tax Summaries“ranging from 0% to 35%. The 35% tax bracket is reached at annual chargeable income in excess of EUR 60,000”View source · accessed 2026-08-21
Mauritiustop rate 20%PwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08
Mexicotop rate 35%PwC Tax Summaries“35.00”View source · accessed 2026-08-20
Montenegrotop rate 17.25%PwC Worldwide Tax Summaries“A surtax rate of 13% applies in all municipalities, except Podgorica and Cetinje, where the rate is 15%.”View source · accessed 2026-10-24
Moroccotop rate 37%PwC Worldwide Tax Summaries“More than 180,000 | 37”View source · accessed 2026-09-08
Netherlandstop rate 49.5%PwC Worldwide Tax Summaries“Box 1 income is taxed at progressive rates up to a maximum of 49.50% in 2026.”View source · accessed 2026-09-26
New Zealandtop rate 39%New Zealand Legislation, Income Tax Act 2007 Schedule 1“Schedule 1 part A table 1: replaced, on 1 April 2025, by section 37(1) (and see section 37(4) for application) of the Taxation (Budget Measures) Act 2024 (2024 No 19).”View source · accessed 2026-10-24
Norwaytop rate 47.4%PwC Tax Summaries“For income exceeding NOK 1,467,201, the bracket tax rate is 17.8%.”View source · accessed 2026-08-20
Panamatop rate 25%PwC Worldwide Tax Summaries“Over 50,000 | Tax on column 1 (USD): 5,850 | Tax on excess (%): 25”View source · accessed 2026-09-18
Paraguaytop rate 10%PwC Worldwide Tax Summaries“10% equal to or greater than PYG 150,000,001.”View source · accessed 2026-10-26
Philippinestop rate 35%Lawphil Project, Republic Act No. 10963 (TRAIN Act)“₱2,202,500 + 35% of the excess over ₱8,000,000”View source · accessed 2026-10-24
Portugaltop rate 48%PwC Worldwide Tax Summaries“varying between 12.50% and 48%, plus the solidarity tax rate, if applicable (in 2026).”View source · accessed 2026-08-09
Romaniatop rate 10%ANAF, consolidated Fiscal Code (Law 227/2015)“Cota de impozit este de 10% și se aplică asupra venitului impozabil corespunzător fiecărei surse din fiecare categorie pentru determinarea impozitului pe veniturile din:”View source · accessed 2026-10-24
Singaporetop rate 24%Inland Revenue Authority of Singapore (IRAS)“The current highest personal income tax rate is at 24%.”View source · accessed 2026-10-24
South Africatop rate 45%SARS“1 878 601 and above 666 339 + 45% of taxable income above 1 878 600”View source · accessed 2026-09-08
Spaintop rate 47%PwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09
Swedentop rate 52.38%Skatteverket (Swedish Tax Agency)“Den genomsnittliga kommunala skattesatsen för 2026 är 32,38 procent.”View source · accessed 2026-10-26
Switzerlandtop rate 41%PwC Tax Summaries“For taxable income above CHF 794,000 the overall tax rate will be 11.5%.”View source · accessed 2026-08-21
Thailandtop rate 35%PwC Worldwide Tax Summaries“2,000,001 to 5,000,000 30 Over 5,000,000 35”View source · accessed 2026-08-20
Turkeytop rate 40%Revenue Administration (GIB), Income Tax Tariff 2026“5.300.000 TL'den fazlasının 5.300.000 TL'si için 1.737.500 TL (ücret gelirlerinde 5.300.000 TL'den fazlasının 5.300.000 TL'si için 1.697.500 TL), fazlası % 40”View source · accessed 2026-10-24
United Arab Emiratestop rate 0%PwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.”View source · accessed 2026-08-09
United Kingdomtop rate 45%HM Revenue & Customs (GOV.UK)“Additional rate over £125,140 45%”View source · accessed 2026-08-20
United Statestop rate 37%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Uruguaytop rate 36%PwC Worldwide Tax Summaries“progressive rates ranging from 10% to 36%”View source · accessed 2026-09-08
Vietnamtop rate 35%KPMG GMS Flash Alert 2026-040, Vietnam new Personal Income Tax Law (24 February 2026)“Monthly thresholds are increased, with the lowest bracket now up to VND 10 million (5 percent), and the top bracket for monthly income above VND 100 million (35 percent).”View source · accessed 2026-10-24

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Every figure above traces to a verified fact with a source — see how we verify tax data or who signs every fact. Verified by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører).