Tax comparison — effective income tax by country
Put one income through 13 countries’ actual tax scales and see the effective rate — not the headline top rate — ranked lowest first. Toggle the special regimes a cross-border mover would really use. Income tax only, and honest about it.
Estimated effective income tax, ranked lowest first. Income tax only — excludes social security, deductions, and sub-national taxes. Indicative FX as of 2026-08-20. Not tax advice.
| # | Country | Effective rate | Income tax | After income tax |
|---|---|---|---|---|
| 1 | United Arab EmiratesNo personal income taxNo personal income tax at federal or Emirate level. | 0.0% | $0 | $100,000 |
| 2 | United StatesProgressive income taxFederal, single filer. US states add their own income tax on top, and US citizens are taxed on worldwide income regardless of residence. | 16.9% | $16,914 | $83,086 |
| 3 | GeorgiaGeorgia taxes only Georgian-source income (territorial) — residents' foreign-source income is exempt. Flat 20% on Georgian-source personal income; the 1% small-business regime is a turnover tax (≤ GEL 500,000). | 20.0% | $20,000 | $80,000 |
| 4 | CyprusProgressive income taxProgressive scale on taxable income; the first €22,000 is exempt. | 22.3% | $22,283 | $77,717 |
| 5 | ThailandOn net assessable income after deductions and allowances (not modelled here). | 23.3% | $23,286 | $76,714 |
| 6 | United KingdomIncome tax (incl. allowance taper)England, Wales & Northern Ireland. Scotland sets its own rates. Includes the personal-allowance taper; excludes National Insurance. | 24.1% | $24,091 | $75,909 |
| 7 | MaltaProgressive income taxStandard resident rates. Malta's non-dom remittance basis and the Global Residence Programme (15% flat on remitted foreign income) can change this substantially for qualifying residents. | 24.8% | $24,783 | $75,217 |
| 8 | MexicoProgressive income taxResident individual scale (SAT), calendar year. | 26.7% | $26,716 | $73,284 |
| 9 | NorwayOrdinary income tax (22%) + bracket taxOrdinary income tax (22%) + bracket tax (trinnskatt). Excludes the 7.6% national insurance contribution (trygdeavgift). | 28.3% | $28,344 | $71,656 |
| 10 | GreeceProgressive income taxEmployment/pension income scale. The non-dom (€100k flat), 7% pensioner and 50% expat-exemption regimes can change this for qualifying new residents. | 33.5% | $33,457 | $66,543 |
| 11 | ItalyProgressive income taxNational IRPEF scale; regional (1.2–3.3%) and municipal surcharges add on top. New residents may elect the €300,000 flat-tax on foreign income or the impatriate 50% exemption. | 34.5% | $34,522 | $65,478 |
| 12 | SpainCombined state + default-region general scale. Your autonomous community can shift this up or down (e.g. Madrid lower, Catalonia higher) — it is not simply added on top. | 35.1% | $35,110 | $64,890 |
| 13 | PortugalProgressive income tax | 35.6% | $35,623 | $64,377 |
The verified rates behind the comparison
| Country | Model used | Top rate |
|---|---|---|
| Cyprus | Progressive income tax | 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 |
| Greece | Progressive income tax | 44% (as of 2026)ⓘPwC Tax Summaries“Next 20,000 39 7,800 60,000 16,700 Above 60,000 44”View source · accessed 2026-08-21 |
| Italy | Progressive income tax | 43% (as of 2026)ⓘPwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21 |
| Malta | Progressive income tax | 35% (as of 2026)ⓘ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 |
| Mexico | Progressive income tax | 35% (as of 2026)ⓘPwC Tax Summaries“35.00”View source · accessed 2026-08-20 |
| Norway | Ordinary income tax (22%) + bracket tax | 47.4% (as of 2026)ⓘPwC Tax Summaries“For income exceeding NOK 1,467,201, the bracket tax rate is 17.8%.”View source · accessed 2026-08-20 |
| Portugal | Progressive income tax | 48% (as of 2026)ⓘ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 |
| Spain | Progressive income tax | 47% (as of 2026)ⓘPwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09 |
| Thailand | Progressive income tax | 35% (as of 2026)ⓘPwC Worldwide Tax Summaries“2,000,001 to 5,000,000 30 Over 5,000,000 35”View source · accessed 2026-08-20 |
| 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 |
| United Kingdom | Income tax (incl. allowance taper) | 45% (as of 2026)ⓘHM Revenue & Customs (GOV.UK)“Additional rate over £125,140 45%”View source · accessed 2026-08-20 |
| United States | Progressive income tax | 37% (as of 2025)ⓘ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 |
Full progressive scales, special regimes and sources are on each country guide. Countries appear here as their rate facts clear verification.
How the comparison is calculated
Your income is placed on each country’s own tax scale (converted to local currency with an indicative FX snapshot dated 2026-08-20), run through its full progressive brackets or flat rate, and reported as an effective rate — total income tax divided by gross income. Countries are ranked lowest effective tax first.
This is income tax only. It deliberately excludes social security/national insurance, deductions and reliefs beyond a country’s statutory scale, capital and wealth taxes, and sub-national taxes — US states, Spanish autonomous communities and Scotland all add their own on top. Where a country has a flat expat or small-business regime a mover would genuinely use (Spain’s Beckham, Georgia’s 1% small-business, Thailand’s LTR), you can toggle it; the default is the standard resident scale.
Every rate is a verified fact with a source and date. FX rates are an indicative snapshot, not a live feed, so cross-currency figures are approximate. It is a starting point for comparison, not a filing.
Frequently asked questions
Why is the effective rate lower than a country's headline tax rate?
The headline rate is the top marginal rate — it only applies to income above the highest threshold. Your effective rate is the total tax divided by your whole income, so it is almost always lower. This tool runs your income through each country's full progressive scale to get the real effective figure.
Does this include social security or show take-home pay?
No — it is income tax only. Social security contributions, deductions and reliefs beyond a country's statutory scale, and sub-national taxes (US states, Spanish regions, Scotland) are excluded. Real take-home is lower; treat this as an income-tax comparison, not a payslip.
How does it handle special regimes like Spain's Beckham Law or Georgia's 1%?
Where a country offers a flat expat or small-business regime a mover would actually use — Spain's Beckham (24%), Georgia's small-business (1% turnover), Thailand's LTR highly-skilled track (17%) — you can toggle it per country. Comparing standard rates alone would misrepresent those countries, which is exactly the mistake most comparisons make.
Why isn't Portugal shown?
Portugal is included only once its full progressive bracket table is verified in our database. Showing a headline top rate as if it were an effective rate would be dishonest, so we leave a country out rather than guess.
How current and accurate are the numbers?
Every rate comes from the facts table, each with a source and verification date (see the country guides). Cross-currency amounts use an indicative FX snapshot dated 2026-08-20, so figures move with exchange rates. This is educational, not tax advice.
When to talk to an advisor
Effective-rate comparisons are for orientation. Before you move for tax, a qualified advisor should model your actual position — social security, the regime you qualify for, treaty relief and sub-national rates all move the real number. This tool shows the shape of the decision, not the answer.