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Personal Income Tax Rates Worldwide

Personal Income Tax Rates Worldwide in 2021




Comparison of Countries Personal Income Tax Rates in 2021

Xpatulator has collected the personal income tax brackets for every country in the world. You can use these tax brackets to the determine the tax rate applicable to the host country taxable salary using the Xpatulator Hypothetical Tax Calculator. This is a free calculator for all registered users.

Below is a summary of the personal income tax approach and the marginal (maximum) rates around the world (available as at July 2021):
  • Afghanistan is based on the amount of income tax payable by a natural person. The current personal income tax rates are progressive up to 20%.
  • Albania is based on the current personal income tax rates which are progressive up to 23%. The first ALL 30,000 is tax free.
  • Algeria is based on the current personal income tax rates which are progressive up to 35%. Up to DZD 120,000 is tax free. There is no special expatriate tax regime in Algeria.
  • Andorra is based on the current personal income tax rate which is 10% on income above Euro 40,000 per annum.
  • Angola is based on the current personal income tax rates which are progressive up to 25%. There are 3 groups of remuneration (A, B and C). The rates used for Xpatulator Hypothetical Tax purposes are for Group A which applies to employees and public servants.
  • Anguilla is based on the current personal income tax rates which are 0% as there is no personal income tax.
  • Antigua and Barbuda is based on the current personal income tax rates which are 0% as there is no personal income tax.
  • Argentina is based on the current personal income tax rates which are progressive up to 35%.
  • Armenia is based on the current personal income tax rate which is a flat rate of 22%.
  • Aruba is based on the current personal income tax rates which are progressive up to 52%.
  • Austria is based on the current personal income tax rates which are progressive up to 55%.
  • Australia is based on the current personal income tax rates which are progressive up to 45%.
  • Azerbaijan is based on the current personal income tax rates which are progressive up to 14% for employees who are engaged in employment for non-oil-gas and non-government sectors and 25% for employees of the oil and gas and government sectors.
  • Bahamas is based on the current personal income tax rate which is 0% as there is no personal income tax.
  • Bahrain is based on the current personal income tax rate which is 0% as there is no personal income tax. However employees contribute to Social Insurance.
  • Bangladesh is based on the current personal income tax rates which are progressive up to 25%.
  • Barbados is based on the current personal income tax rates which are progressive up to 28.5%. The basic rate of income tax is 12.5 for the first 50,000 (BBD) of monthly taxable income, and the higher rate is 28.5% for monthly taxable income in excess of BBD 50,000.
  • Belarus is based on the current personal income tax rate which is a flat rate of 13%.
  • Belgium is based on the current personal income tax rates which are progressive up to 50%. Tax is applicable to net taxable income after the deduction of social security charges and professional expenses. In addition, communal taxes are levied at rates varying from 0% to 9% of the income tax due. The average rate being 7%.
  • Belize is based on the current personal income tax rate which is a flat rate of 25% for those earning above BZD$26,000 per year. Those employed and residing in Belize with total income per annum from all sources of less than BZD$26,000 are exempt from Income Tax.
  • Benin is based on the current personal income tax rates which are progressive up to 35%.
  • Bermuda is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Bhutan is based on the current personal income tax rates which are progressive up to 25%.
  • Bolivia is based on the current personal income tax rate which is a flat rate of 13% (12.5% effective tax rate for individuals engaged in a profession or business activity).
  • Bosnia and Herzegovina is based on the current personal income tax rate which is a flat rate of 10%.
  • Botswana is based on the current personal income tax rates which are progressive up to 25%.
  • Brazil is based on the current personal income tax rates which are progressive up to 27.5%.
  • British Virgin Islands is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Brunei is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Bulgaria is based on the current personal income tax rate which is a flat rate of 10%.
  • Burkina Faso is based on the current personal income tax rates which are progressive up to 25%.
  • Burundi is based on the current personal income tax rates which are progressive up to 30%.
  • Cambodia is based on the current monthly salary tax rates which are progressive up to 20%. Fringe benefits are taxable at the flat rate of 20% of the amount paid.
  • Cameroon is based on the current personal income tax rates which are progressive up to 35%.
  • Canada is based on the current Federal personal income tax rates only which are progressive up to 33%. In addition to Federal income tax, an individual who resides in, or has earned income in, any Province or Territory is also subject to Provincial or Territorial income tax. For Xpatulator Hypothetical Tax purposes we have used an average Provincial / Territorial income tax rate of 16.9%. The combined maximum progressive Xpatulator Hypothetical Tax rate is therefore 49.9% based on Federal (33%) + Provincial / Territorial Taxes (16.9%).
  • Cape Verde is based on the current personal income tax rates which are progressive up to 25%.
  • Cayman Islands is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Central African Republic is based on the current personal income tax rates which are progressive up to 50%.
  • Chad is based on the current personal income tax rates which are progressive up to 30%.
  • Chile is based on the current personal income tax rates which are progressive up to 40%.
  • China is based on the current personal income tax rates which are progressive up to 45%.
  • Hong Kong is based on the current personal income tax rates which are progressive up to 17%.
  • Colombia is based on the current personal income tax rates which are progressive up to 39%.
  • Comoros is based on the current personal income tax rates which are progressive up to 30%.
  • Democratic Republic of the Congo is based on the current personal income tax rates which are progressive up to 40%. Where a company hires expatriates, it has to pay an exceptional tax (IERE).
  • Congo is based on the current personal income tax rates which are progressive up to 40%. A tax rate of 20% is applicable on salaries for duties performed in the Republic of Congo by foreign employees seconded to work in the Republic of Congo for limited periods.
  • Cook Islands is based on the current personal income tax rates which are progressive up to 30%.
  • Costa Rica is based on the current personal income tax rates which are progressive up to 25%.
  • Cote D'Ivoire is based on the current personal income tax rates (General Income Tax - IGR) which are progressive up to 36%.
  • Croatia is based on the current personal income tax rates which are progressive up to 30%. Cities and municipalities in Croatia may levy an additional tax called surtax.
  • Cuba is based on the current personal income tax rates which are progressive up to 50%. A tax on expatriates is levied on a monthly basis at 15% from the income gained or generated in Cuba.
  • Cyprus is based on the current personal income tax rates which are progressive up to 35%.
  • Czech Republic is based on the current personal income tax rate which is a flat rate of 23%.
  • Denmark is based on various progressive rates up to 56.5%. This includes municipal, church and state taxes.
  • Djibouti is based on the current personal income tax rates which are progressive up to 30%.
  • Dominica is based on the current personal income tax rates which are progressive up to 35%.
  • Dominican Republic is based on the current personal income tax rates which are progressive up to 25%.
  • Ecuador is based on the current personal income tax rates which are progressive up to 35%.
  • Egypt is based on the current personal income tax rates which are progressive up to 25%.
  • El Salvador is based on the current personal income tax rates which are progressive up to 30%.
  • Equatorial Guinea is based on the current personal income tax rates which are progressive up to 35%.
  • Eritrea is based on the current personal income tax rates which are progressive up to 30%.
  • Estonia is based on the current personal income tax rate which is a flat rate of 20%. There is an annual tax exempt amount of up to EUR 6,000.
  • Ethiopia is based on the current personal income tax rates which are progressive up to 35%.
  • Falkland Islands is based on the current personal income tax rates which are progressive up to 26%.
  • Fiji is based on the current personal income tax rates which are progressive up to 20%. In addition to income tax, social responsibility tax (SRT) and ECAL is imposed on chargeable income.
  • Finland is based on the current personal income tax rates which are progressive up to 31.25%. In addition there is a flat tax rate for municipal (between 16.5% and 23.5%) and church tax (between 1% and 2.2%).
  • France is based on the current personal income tax rates which are progressive up to 45%. Note: For income tax purposes, France covers mainland France, the coastal islands and Corsica; and overseas départements (Guadeloupe, French Guiana, Martinique, Réunion and Mayotte).
  • French Guiana is based on the current personal income tax rates which are progressive up to 45%. Note: For income tax purposes, France covers mainland France, the coastal islands and Corsica; and overseas départements (Guadeloupe, French Guiana, Martinique, Réunion and Mayotte).
  • French Polynesia is based on the current personal income tax rates which are progressive up to 45%. Note: For income tax purposes, France covers mainland France, the coastal islands and Corsica; and overseas départements (Guadeloupe, French Guiana, Martinique, Réunion and Mayotte).
  • Gabon is based on the current personal income tax rates which are progressive up to 35%.
  • Gambia is based on the current personal income tax rates which are progressive up to 25%.
  • Republic of Georgia is based on the current personal income tax rate which is a flat rate of 20%.
  • Germany is based on the current personal income tax rates for single taxpayers which are progressive up to 45%. Note additional solidatory surcharge and church tax may apply.
  • Ghana is based on the current personal income tax rates which are progressive up to 30%.
  • Gibraltar is based on the current personal income tax rates for gross income exceeding GBP 25,000 which is progressive. Gibralter has a dual tax system under which a tax payer may elect between an allowance system and a gross income based system.
  • Greece is based on the current personal income tax rates which are progressive up to 44%.
  • Greenland is based on the current personal income tax rates which are between 36% and 44%, comprised of Municipality tax, National tax and Joint local municipality tax, depending on the municipality of taxation.
  • Grenada is based on the current personal income tax rates which are progressive up to 28%.
  • Guadeloupe is based on the current personal income tax rates which are progressive up to 45%. Note: For income tax purposes, France covers mainland France, the coastal islands and Corsica; and overseas départements (Guadeloupe, French Guiana, Martinique, Réunion and Mayotte).
  • Guam is based on the current personal income tax rates for the USA using the Single Federal income tax 2020 marginal rates for individuals which are progressive up to 37%.
  • Guatemala is based on the current personal income tax rates which are progressive up to 7%.
  • Guernsey is based on the current personal income tax rate which is a flat rate of 20%.
  • Guinea is based on the current personal income tax rates which are progressive up to 20%.
  • Guinea-Bissau is based on the current personal income tax rates which are progressive up to 40%.
  • Guyana is based on the current personal income tax rates which are progressive up to 40%.
  • Haiti is based on the current personal income tax rates which are progressive up to 30%.
  • Honduras is based on the current personal income tax rates which are progressive up to 25%.
  • Hungary is based on the current personal income tax rate which is a flat rate of 15%.
  • Iceland is based on the current personal income tax rates which are a combination of progressive National tax (17.0% and 31.80%) and Municipal tax (average 14.45%) with a total progressive of between 31.5% and 46.3%.
  • India is based on the current personal income tax rates of up to 30%, plus additional surcharges of up to 37% for high income earners, progressive up to a combined 67% (30% income tax + 37% surcharge).
  • Indonesia is based on the current personal income tax rates which are progressive up to 30%.
  • Iran is based on the current employment income tax rates which are progressive up to 35%.
  • Iraq is based on the current personal income tax rates which are progressive up to 15%.
  • Ireland is based on the current personal income tax rates for single and widowed persons, with no dependent children, which are progressive up to 40%.
  • Isle of Man is based on the current personal income tax rates which are progressive up to 20%.
  • Israel is based on the current personal income tax rates which are progressive up to 47% (50% including surtax).
  • Italy is based on the current personal income tax rates which are progressive up to 43%.
  • Jamaica is based on the current personal income tax rates which are progressive up to 30%.
  • Japan is based on the current personal income tax rates which are progressive up to 45%.
  • Jersey is based on the current personal income tax rate which is a flat rate of 20%.
  • Jordan is based on the current personal income tax rates which are progressive up to 30%.
  • Kazakhstan is based on the current personal income tax rate which is a flat rate of 10%.
  • Kenya is based on the current personal income tax rates which are progressive up to 30%.
  • Kiribati is based on the current personal income tax rates which are progressive up to 35%.
  • Democratic Republic of Korea is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Republic of Korea is based on the current personal income tax rates which are progressive up to 45%. (49.5 including the 10% local surtax).
  • Kosovo is based on the current personal income tax rates which are progressive up to 10%.
  • Kuwait is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Kyrgyzstan is based on the current personal income tax rate which is a flat rate of 10%.
  • Laos is based on the current personal income tax rates which are progressive up to 25%.
  • Latvia is based on the current personal income tax rates which are progressive up to 31%.
  • Lebanon is based on the current personal income tax rates which are progressive up to 25%.
  • Lesotho is based on the current personal income tax rates which are progressive up to 30%.
  • Liberia is based on the current personal income tax rates which are progressive up to 25%.
  • Libya is based on the current personal income tax rates which are progressive up to 10%.
  • Liechtenstein is based on the current personal income tax rates which are progressive up to 8%.
  • Lithuania is based on the current personal income tax rates which are progressive up to 32%.
  • Luxembourg is based on the current personal income tax rates which are progressive up to 42%. In addition there is a solidarity tax of 9% for single taxpayers earning more than EUR 150,000.
  • Macedonia is based on the current personal income tax rates which are progressive up to 18%.
  • Madagascar is based on the current personal income tax rates which are progressive up to 20% with a minimum tax of MGA 2,000 for a salary of up to MGA 350,000.
  • Malawi is based on the current personal income tax rates which are progressive up to 35%.
  • Malaysia is based on the current personal income tax rates which are progressive up to 30%.
  • Maldives is based on the expected personal income tax rates which will be progressive up to 15%. The Maldives Inland Revenue Authority has published the Income Tax Bill submitted before parliament on 14 October 2019. The Bill marks the introduction of a new personal income tax. Currently, individuals are generally only subject to business profits tax if conducting business activities, while foreign workers are only subject to a 3% remittance tax.
  • Mali is based on the current personal income tax rates which are progressive up to 40%.
  • Malta is based on the current personal income tax rates for single resident taxpayers which are progressive up to 35%.
  • Marshall Islands is based on the current personal income tax rates which are progressive up to 12%.
  • Martinique is based on the current personal income tax rates which are progressive up to 45%. Note: For income tax purposes, France covers mainland France, the coastal islands and Corsica; and overseas départements (Guadeloupe, French Guiana, Martinique, Réunion and Mayotte).
  • Mauritania is based on the current personal income tax rates which are progressive up to 40%.
  • Mauritius is based on the current personal income tax rate which is 10% on an annual net income of up to 650,000 (MUR), and 15% on income above 650,000..
  • Mexico is based on the current personal income tax rates which are progressive up to 35%.
  • Micronesia is based on the current personal income tax rates which are progressive up to 10%.
  • Moldova is based on the current personal income tax rates which is a flat rate of 12%.
  • Monaco is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Mongolia is based on the current personal income tax rate which is a flat rate of 10%.
  • Montenegro is based on the current personal income tax rate which is a flat rate of 9% and 11% for gross salaries exceeding average monthly salary.
  • Montserrat is based on the current personal income tax rates which are progressive up to 30%.
  • Morocco is based on the current personal income tax rates which are progressive up to 38%.
  • Mozambique is based on the current personal income tax rates which are progressive up to 32%.
  • Myanmar is based on the current personal income tax rates which are progressive up to 25%.
  • Namibia is based on the current personal income tax rates which are progressive up to 37%.
  • Nauru is based on the current personal income tax rate which is a flat rate of 10%.
  • Nepal is based on the current personal income tax rates which are progressive up to 36%.
  • Netherlands Antilles is based on the current personal income tax rates which are progressive up to 46.5%.
  • Netherlands is based on the current personal income tax rates which are progressive up to 49.5%.
  • New Caledonia is based on the current personal income tax rates which are progressive up to 40%.
  • New Zealand is based on the current personal income tax rates which are progressive up to 39%.
  • Nicaragua is based on the current personal income tax rates which are progressive up to 30%.
  • Niger is based on the current personal income tax rates which are progressive up to 35%.
  • Nigeria is based on the current personal income tax rates which are progressive up to 24%.
  • Northern Mariana Islands is based on the current personal income tax rates using the USA Single Federal income tax 2019 marginal rates for individuals which are progressive up to 37%.
  • Norway is based on the current personal income tax rate which is a flat rate of 22%. In additional there is bracket tax on personal income, progressive up to 16.2%.
  • Oman is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Pakistan is based on the current personal income tax rates, where income of the individual from salary exceeds 75% of taxable income, which are progressive up to 35%.
  • Palau is based on the current personal income tax rates which are progressive up to 12%.
  • Palestinian Territories is based on the current personal income tax rates which are progressive up to 15%
  • Panama is based on the current personal income tax rates which are progressive up to 25%.
  • Papua New Guinea is based on the current personal income tax rates which are progressive up to 42%.
  • Paraguay is based on the current personal income tax rates which are progressive up to 10%.
  • Peru is based on the current personal income tax rates which are progressive up to 30%.
  • Philippines is based on the current personal income tax rates which are progressive up to 35%.
  • Poland is based on the current personal income tax rates which are progressive up to 32%.
  • Portugal is based on the current personal income tax rates which are progressive up to 48%.
  • Puerto Rico is based on the current personal income tax rates which are progressive up to 33%.
  • Qatar is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Reunion is based on the current personal income tax rates which are progressive up to 45%. Note: For income tax purposes, France covers mainland France, the coastal islands and Corsica; and overseas départements (Guadeloupe, French Guiana, Martinique, Réunion and Mayotte).
  • Romania is based on the current personal income tax rate which is a flat rate of 10%.
  • Russia is based on the current personal income tax rates which are progressive up to 15%.
  • Rwanda is based on the current personal income tax rates which are progressive up to 30%.
  • Saint Helena is based on the current personal income tax rates which are progressive up to 27%.
  • Saint Kitts and Nevis is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Saint Lucia is based on the current personal income tax rates which are progressive up to 30%.
  • Saint Vincent and the Grenadines is based on the current personal income tax rates which are progressive up to 30%.
  • Samoa is based on the current personal income tax rates which are progressive up to 27%.
  • San-Marino is based on the current personal income tax rates which are progressive up to 35%.
  • Sao Tome and Principe is based on the current personal income tax rates which are progressive up to 20%.
  • Saudi Arabia is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Senegal is based on the current personal income tax rates which are progressive up to 40%.
  • Serbia is based on the current personal income tax rates which are progressive up to 15%.
  • Seychelles is based on the current personal income tax rates which are progressive up to 30%.
  • Sierra Leone is based on the current personal income tax rates which are progressive up to 30%.
  • Singapore is based on the current personal income tax rates which are progressive up to 22%.
  • Slovakia is based on the current personal income tax rates which are progressive up to 25%.
  • Slovenia is based on the current personal income tax rates which are progressive up to 50%.
  • Solomon Islands is based on the current personal income tax rates which are progressive up to 40%.
  • Somalia is based on the current personal income tax rate which is a flat rate of 6%.
  • South Africa is based on the current personal income tax rates which are progressive up to 45%.
  • South Sudan is based on the current personal income tax rates which are progressive up to 20%.
  • Spain is based on the current personal income tax rates which are progressive up to around 45% depending on the region (National Tax Rate + Regional Tax Rate).
  • Sri Lanka is based on the current personal income tax rates which are progressive up to 24%.
  • Sudan is based on the current personal income tax rates which are progressive up to 15%.
  • Suriname is based on the current personal income tax rates which are progressive up to 38%.
  • Swaziland is based on the current personal income tax rates which are progressive up to 33%.
  • Sweden is based on the current personal income tax rates, comprising comprise National (0%-20%) and Municipal income tax (Average 32%), progressive up to 52% with a one time reimbursement maximum of 57%.
  • Switzerland is complex as it is based on the current personal income tax rates which are levied at three different levels. Federal level (Single Taxpayer 0%-13.2%), cantonal level (Zurich 0%-13%), and at the municipal level (Factor of cantonal tax, which varies between 0.75 and 1.34 (City of Zurich: 1.19).
  • Syria is based on the current personal income tax rates which are progressive up to 22%.
  • Taiwan is based on the current personal income tax rates which are progressive up to 40%.
  • Tajikistan is based on the current personal income tax rates which are progressive up to 13%.
  • Tanzania is based on the current personal income tax rates which are progressive up to 30%.
  • Thailand is based on the current personal income tax rates which are progressive up to 35%.
  • Timor-Leste is based on the current personal income tax rates which are progressive up to 10%.
  • Togo is based on the current personal income tax rates which are progressive up to 35%.
  • Tonga is based on the current personal income tax rates which are progressive up to 20%.
  • Trinidad and Tobago is based on the current personal income tax rates which are progressive up to 30%.
  • Tunisia is based on the current personal income tax rates which are progressive up to 36%.
  • Turkey is based on the current personal income tax rates which are progressive up to 40%.
  • Turkmenistan is based on the current personal income tax rate which is a flat rate of 10%.
  • Turks and Caicos Islands is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Tuvalu is based on the current personal income tax rates which are progressive up to 30%.
  • Uganda is based on the current personal income tax rates which are progressive up to 40%.
  • Ukraine is based on the current personal income tax rate which is a flat rate of 18%.
  • United Arab Emirates is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • United Kingdom is based on the current personal income tax rates which are progressive up to 45%.
  • Uruguay is based on the current personal income tax rates which are progressive up to 36%.
  • US Virgin Islands is based on the current personal income tax rates using the USA Single Federal income tax 2019 marginal rates for individuals which are progressive up to 37%.
  • USA is based on the current personal income tax rates using the Single Federal income tax marginal rates for individuals which are progressive up to 37%. In addition there are State and Local Taxes which vary across the USA. For Xpatulator Hypothetical Tax purposes we have used a combined average of State and Local Taxes of 6.5%. The combined maximum progressive Xpatulator Hypothetical Tax rate is therefore 43.5% based on Federal (37%) + State and Local Taxes (6.5%).
  • Uzbekistan is based on the current personal income tax rate which is a flat rate of 12%.
  • Vanuatu is based on the current personal income tax rate of 0% as there is currently no personal income tax.
  • Venezuela is based on the current personal income tax rates which are progressive up to 34%.
  • Vietnam is based on the current personal income tax rates which are progressive up to 35%.
  • Yemen is based on the current personal income tax rates which are progressive up to 15%.
  • Zambia is based on the current personal income tax rates which are progressive up to 37.5%.
  • Zimbabwe is based on the current personal income tax rates which are progressive up to 45%.

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