Income Tax Rates by Country (2026): Lowest to Highest

The Cayman Islands' income tax rate is 0% Source: taxsummaries.pwc.com, checked September 28, 2026. PwC: no income or withholding taxes are imposed on individuals for individuals, and self-employed people pay 0% Source: taxsummaries.pwc.com, checked September 29, 2026 in social contributions.

The Cayman Islands tax no individual income at all, but the remote worker program closed to new applicants in 2022, so residence now takes a Cayman business, a local job or an investment of KYD 1,000,000 (about $1,200,000).

No income tax and no self-employed contributions, so profit and take-home pay match.

Monaco's income tax rate is 0% Source: monservicepublic.gouv.mc, checked September 29, 2026. Government of Monaco (page updated August 27, 2026): Monegasque nationals and residents, except French nationals covered by the 1963 France-Monaco convention, are not liable for income tax for individuals, and self-employed people pay €6,604.32 (about $7,510) a year Source: caisses-sociales.mc, checked September 29, 2026. Fixed amounts, not a percentage: CAMTI health EUR 1,101 a quarter (EUR 4,404 a year) plus CARTI pension class 1 EUR 550.08 a quarter (EUR 2,200.32 a year), for the exercise October 1, 2025 to September 30, 2026 (CARTI classes page dated October 7, 2025). Classes 2 to 4 cost 2 to 4 times class 1 in social contributions.

Monaco has no personal income tax for residents who are not French, and a freelancer selling advisory or expert services abroad runs a civil activity outside the 25% profit tax, so the only charge is fixed social contributions of about €6,604 (about $7,510) a year, about 9% of profit at $100,000 of revenue.

Keep the work advisory or expert: commercial activity pays Monaco's 25% profit tax.

St Kitts and Nevis's income tax rate is 0% Source: sknird.com, checked September 29, 2026. Inland Revenue Department: the Income Tax Act of 1966 taxed individuals and companies; income tax on individuals was abolished in 1980. An individual carrying on business pays the Unincorporated Business Tax instead: 4% of monthly gross takings above XCD 2,000 for services (Unincorporated Business Tax Act, Cap. 18.46, sections 4 and 5), filed quarterly for individuals, and self-employed people pay 10% Source: socialsecurity.kn, checked September 29, 2026. Social Security Board self-employed booklet: 10% of a weekly income category the person selects, with minimums by occupation (consultants, accountants, lawyers, engineers: not less than XCD 900 a week, about XCD 46,800 or $17,333 a year); maximum insurable earnings XCD 6,500 a month since 1998. The Housing and Social Development Levy is described by the Board as a levy on employees' wages in social contributions.

St Kitts and Nevis abolished income tax on individuals in 1980, but a self-employed resident pays a 4% Unincorporated Business Tax on service receipts above XCD 2,000 (about $741) a month and 10% social security on a declared income category, and there is no remote worker visa.

The 0% covers income tax only; business tax and social security set a freelancer's rate.

The Bahamas' income tax rate is 0% Source: taxsummaries.pwc.com, checked September 28, 2026. PwC: there is currently no personal income tax for individuals, and self-employed people pay 0% to 10.3% Source: taxsummaries.pwc.com, checked September 29, 2026. PwC (last reviewed July 21, 2026): self-employed individuals contribute 10.3%; the insurable ceiling is BSD 830 a week (BSD 43,160 a year). Rates rose from 8.8% on July 1, 2024 in social contributions.

The Bahamas has no personal income tax, so a self-employed resident pays only National Insurance of 10.3% on profit up to BSD 43,160 (about $43,160) a year.

Contributions stop at the insurable ceiling, so the effective rate falls as earnings rise.

The United Arab Emirates' income tax rate is 0% Source: mof.gov.ae, checked September 29, 2026. There is no personal income tax. A natural person enters corporate tax only for business or business activities with turnover above AED 1,000,000 in a calendar year (Cabinet Decision No. 49 of 2023, Article 2) for individuals, and self-employed people pay 0% Source: taxsummaries.pwc.com, checked September 29, 2026. Non-GCC nationals are not subject to UAE social security (PwC, last reviewed September 9, 2026). Contributions apply to UAE nationals, and GCC nationals follow their home country's rules in social contributions.

The UAE has no personal income tax, and a self-employed person pays no corporate tax while business turnover stays at or below AED 1,000,000 (about $272,000) a year.

Zero at every income; tax starts only once a business passes the corporate tax turnover line.

Andorra's income tax is a flat 10% Source: govern.ad, checked September 29, 2026. Govern d'Andorra tax FAQ: the IRPF rate is 10% (art. 43 of Law 5/2014 of April 24 on personal income tax) rate, and self-employed people pay 22% Source: cass.ad, checked September 29, 2026. CASS: self-employed people pay 22% (10% general branch, 12% retirement) on a base set as a share of the average monthly global salary (EUR 2,672.52): 100% base EUR 587.95 a month; net business income over EUR 40,000 moves the base to 125% (EUR 734.94 a month) and over EUR 50,000 to 137.5% (EUR 808.44 a month, EUR 9,701.28 a year, about $11,000). Reduced 25% base in the first 12 months of activity. The 50% base uses the July 2026 minimum wage (EUR 1,568.67), so the table is current. Holders of the digital nomad residence do not join CASS: they hold none of the authorizations or registrations that define the CASS self-employed collective, and they must carry private health and incapacity insurance instead (see index.inputs.dnCassStatus) in social contributions.

A remote worker who becomes tax resident in Andorra pays 10% income tax on worldwide income above a €24,000 (about $27,300) allowance, less a bonus of up to €800 (about $910), about 6% of profit at $100,000 of revenue on the digital nomad residence.

At 10%, Andorra shares the lowest top rate among countries here that tax income.

Bulgaria's income tax is a flat 10% Source: nra.bg, checked September 29, 2026. National Revenue Agency: annual tax is 10% of the tax base; sole traders (ET) pay 15% rate, and self-employed people pay 27.8% Source: nra.bg, checked September 29, 2026. Self-insured people born after 1959: 14.8% pensions, 5% universal pension fund, 8% health (general sickness and maternity 3.5% is optional). Monthly insurable income between a minimum of EUR 550.66 (to July 31, 2026) or EUR 620.20 (from August 1, 2026) and a maximum of EUR 2,111.64 or EUR 2,300, set by the 2026 State Social Security Budget Act (State Gazette 68 of July 28, 2026) in social contributions.

A freelancer who moves to Bulgaria pays a flat 10% income tax on 75% of revenue plus 27.8% social security capped at €2,300 (about $2,620) a month of insurable income, about 18% of profit at $100,000 of revenue.

Tax falls on 75% of revenue, so income tax works out at 7.5% of revenue.

Paraguay's income tax rates run from 8% to 10% Source: dnit.gov.py, checked September 29, 2026. Law text on the DNIT (tax authority) site, article 69; the PYG 80 million rule and the deductible items are repeated in the DNIT IRP-RSP guide of August 6, 2024 across the brackets, and self-employed people pay 0% Source: bacn.gov.py, checked September 29, 2026. Law 4933/2013, article 1: self-employed workers may join the IPS pension fund voluntarily; article 3 sets 13% of a base the member chooses, at least 1 minimum wage. No mandatory contribution applies to the self-employed in social contributions.

Work done while living in Paraguay is taxed at 8% to 10% of net income even when every client is abroad, and foreign investment income is not taxed at all.

With no mandatory social contributions, the 8% to 10% income tax is close to all you pay.

Romania's income tax is a flat 10% Source: static.anaf.ro, checked September 29, 2026. Fiscal Code art. 64(1): 10% on independent activities, salaries, investment income and other categories. ANAF consolidated text updated to Emergency Ordinance 38/2026 rate, and self-employed people pay 25% Source: static.anaf.ro, checked September 29, 2026. CAS (pension) 25% under Fiscal Code art. 138(a), charged on a fixed base of 24 minimum gross wages (RON 97,200 at RON 4,050) once net income reaches that level, so at most RON 24,300 a year at the minimum base. Health (CASS) is a further 10% of net income up to 72 minimum wages (RON 29,160 at most at RON 4,050) in social contributions.

A freelancer resident in Romania pays a flat 10% income tax plus 25% pension contribution on a base of 24 minimum wages and 10% health contribution capped at 72 minimum wages, about 22% of profit at $100,000 of revenue; digital nomad visa holders who stay 183 days or less are not taxed on pay from their foreign employer or company.

The flat 10% is the smaller part; capped pension and health contributions push the total past 20%.

Serbia's income tax is a flat 10% Source: paragraf.rs, checked September 29, 2026. Personal Income Tax Law art. 38: tax on self-employment income is 10% rate, and self-employed people pay 34.3% Source: paragraf.rs, checked September 29, 2026. Contributions Law art. 44: pension and disability 24%, health 10.3%, unemployment 0.75% (the last is paid by employees only). A sole trader pays on taxable profit, or on the personal salary if one is paid (art. 22), between a minimum base of 35% of the average monthly salary and a maximum of 5 times the average monthly salary in social contributions.

A registered sole trader (preduzetnik) in Serbia pays 10% on profit, social contributions only on a small personal salary, and a 10% to 15% annual tax on high incomes, about 14% of profit at $100,000 of revenue.

The total near 14% is for a registered sole trader, not freelancer self-taxation.

Hungary's income tax is a flat 15% Source: nav.gov.hu, checked September 29, 2026. NAV guideline 'Short summary on the taxation of private persons in 2026' (updated August 2026) and Personal Income Tax Act (Act CXVII of 1995) s. 8(1), consolidated text in force September 19 to 30, 2026 rate, and self-employed people pay 31.5% Source: nav.gov.hu, checked September 29, 2026. 18.5% social security contribution plus 13% social contribution tax (NAV information booklet no. 100, published 2026-01-19). For a flat-rate sole proprietor both are charged on the taxable flat-rate income, with a minimum monthly base of the minimum wage (HUF 322,800) or, where the main activity needs secondary education, the guaranteed minimum wage (HUF 373,200, about $1,160). From 2026 the 112.5% multiplier on the social contribution tax minimum no longer applies. No upper cap on the base in social contributions.

A freelancer who moves to Hungary pays a flat 15% income tax plus 18.5% social security and 13% social contribution tax; with the flat-rate regime's 45% cost allowance and the 2% local business tax that comes to about 29% of profit at $100,000 of revenue.

The flat 15% is about half the bill; contributions and local business tax add the rest.

Montenegro's income tax rates run from 0% to 15% Source: taxsummaries.pwc.com, checked September 29, 2026. PwC Worldwide Tax Summaries, last reviewed August 7, 2026 across the brackets.

Montenegro exempts the self-employment income that digital nomads earn from payers not registered in Montenegro, so a nomad permit holder pays 0% on client work; without the permit, business income is taxed at 0%, 9% and 15% plus a 13% to 15% municipal surtax.

The nomad permit decides it: 0% on foreign clients with it, up to 15% plus surtax without.

Hong Kong's income tax rates run from 2% to 17% Source: ird.gov.hk, checked September 29, 2026. IRD 'Allowances, Deductions and Tax Rate Table', August 2026. The brackets apply to salaries tax and, by election, to a sole trader's profits under personal assessment across the brackets, and self-employed people pay 5% Source: mpfa.org.hk, checked September 29, 2026. Mandatory Provident Fund: self-employed persons contribute 5% of relevant income; nothing below HKD 85,200 a year, capped at HKD 18,000 a year (relevant income of HKD 360,000). The money goes into the contributor's own retirement account. MPFA's coverage page exempts persons who enter Hong Kong under section 11 of the Immigration Ordinance for the purpose of employment for not more than 13 months, or who belong to a retirement scheme outside Hong Kong; it words the exemption for employment and does not clearly extend it to the self-employed (mpfa.org.hk/en/mpf-system/mpf-coverage, read September 29, 2026). A talent pass stay of 24 to 36 months is longer than 13 months anyway in social contributions.

A sole trader in Hong Kong pays 7.5% profits tax on the first HKD 2,000,000 (about $255,000) of profit from work done there, plus up to HKD 18,000 (about $2,290) a year of MPF, and nothing on profits arising abroad, dividends or capital gains.

Only income from work done in Hong Kong is taxed, never foreign-source profit.

Armenia's income tax is a flat 20% Source: arlis.am, checked September 29, 2026. Tax Code Article 150(1): 20% from January 1, 2023 (official English translation on ARLIS, incorporating amendments to December 4, 2024). PwC (last reviewed June 30, 2026) confirms 20% for 2026 rate, and self-employed people pay AMD 5,000 (about $14) a month Source: arlis.am, checked September 29, 2026. Law on Funded Pensions, Articles 5 and 6: individual entrepreneurs born on or after January 1, 1974 pay AMD 5,000 a month for activities taxed under the turnover tax system; on the general system, 5% of entrepreneurial income up to AMD 6,000,000 a year, then 10% less AMD 300,000. Foreigners with Armenian residence status pay on the same terms (Article 5(3)). Translation incorporates amendments to June 2022 in social contributions.

Armenia taxes residents on worldwide income; a freelancer registered as an individual entrepreneur on the turnover tax pays 10% of sales on services (less 6% of documented costs), about 11% of profit, while IT activities on the Government's high-tech list pay 1%.

IT work on the Government's high-tech list pays 1% of turnover instead of 20%.

Georgia's income tax is a flat 20% Source: matsne.gov.ge, checked September 29, 2026. Tax Code of Georgia, Article 81(1): taxable income of a natural person is taxed at 20% unless the Code provides otherwise (consolidated English text, amendments to July 2, 2026) rate, and self-employed people pay 0% Source: matsne.gov.ge, checked September 29, 2026. Law of Georgia on Funded Pensions, Article 3(3) and Article 21(3): joining the funded pension scheme is voluntary for self-employed persons. A self-employed person who opts in pays 4% of income in social contributions.

Georgia taxes work done in the country but not foreign income: an individual entrepreneur in an eligible activity pays 1% of turnover up to GEL 500,000 (about $192,000) a year, and foreign dividends and gains are tax-free.

The 20% applies without small business status; eligible individual entrepreneurs pay 1% of turnover.

Estonia's income tax is a flat 22% Source: emta.ee, checked September 29, 2026. 2026 rate 22% (20% in 2024). Basic exemption EUR 700 a month (EUR 8,400 a year) from 2026, no longer reduced as income rises rate, and self-employed people pay 33% Source: emta.ee, checked September 29, 2026. Social tax rate 33%. A sole proprietor pays it on business income after expenses divided by 1.33, and the 2026 ceiling is EUR 36,867.60 of social tax: 10 times the monthly minimum wage for each month (EUR 886 for January to March, EUR 946 from April 1, 2026) at 33% (EMTA, Self-employed persons' tax liabilities, https://www.emta.ee/en/node/125/main_chapter/27172/pdf, read September 29, 2026). The 2026 minimum monthly base is EUR 886 (minimum EUR 292.38 a month). An OÜ owner who takes only dividends pays no social tax in social contributions.

A resident who runs an Estonian OÜ and pays profit out as dividends pays 22% corporate tax on what is distributed and nothing more at the personal level, while profit kept in the company is untaxed until paid out.

Sole proprietors add 33% social tax; through an OÜ, the 22% on distributions is all you pay.

Albania's income tax rates run from 15% to 23% Source: tatime.gov.al, checked September 29, 2026. Law 29/2023 on income tax, consolidated by the General Directorate of Taxes to Law 81/2025 of December 11, 2025: art. 24(2) for the brackets, transitional provisions (letter dh) for the 0% rate until 2029 across the brackets, and self-employed people pay ALL 178,800 (about $2,210) a year Source: taxsummaries.pwc.com, checked September 29, 2026. PwC (last reviewed July 22, 2026): the self-employed pay social insurance of no less than 23% of the monthly minimum wage (ALL 50,000 from January 1, 2026) and health insurance of 3.4% on no less than double the minimum wage (ALL 100,000): ALL 14,900 a month, ALL 178,800 a year (about $2,210) at the minimum in social contributions.

A self-employed resident of Albania with gross income up to ALL 14 million (about $173,000) pays 0% income tax until the end of 2029 and only minimum social contributions of ALL 178,800 (about $2,210) a year, about 3% of profit at $100,000 of revenue.

The 0% for small businesses and the self-employed ends with 2029; the brackets follow.

Czechia's income tax rates run from 15% to 23% Source: zakonyprolidi.cz, checked September 29, 2026. Consolidated text in force August 1 to December 31, 2026 (version 157). Average wage CZK 48,967 from the Czech Social Security Administration's 2026 key figures (press release of 2025-12-10) across the brackets, and self-employed people pay 29.2% Source: zakonyprolidi.cz, checked September 29, 2026. Social insurance of 29.2% (28% pension, 1.2% employment policy) on 55% of profit (Act 589/1992 ss. 5b and 7), with a minimum monthly base of 35% of the average wage (25% in the first 3 calendar years of a new business) and a maximum annual base of CZK 2,350,416. Health insurance adds 13.5% on 50% of profit, with a minimum base of 50% of the average wage (Act 592/1992 ss. 2 and 3a). Together about 22.8% of profit above the minimums in social contributions.

A freelancer in Czechia can pay one fixed monthly amount of CZK 9,162 (about $427) covering income tax, pension and health insurance on revenue up to CZK 1.5 million (about $70,000); above the CZK 2 million (about $93,300) limit the 60% flat expense allowance keeps tax and insurance near 18% of profit at $100,000 of revenue.

Below CZK 1.5 million (about $70,000) of revenue, one fixed monthly payment covers tax and insurance.

Singapore's income tax rates run from 0% to 24% Source: iras.gov.sg, checked September 29, 2026. IRAS page modified April 27, 2026. Non-residents: 24% on trade income; non-resident professionals performing services in Singapore pay 15% of gross or 24% of net income across the brackets, and self-employed people pay 0% Source: iras.gov.sg, checked September 29, 2026. Compulsory MediSave contributions apply only to self-employed Singapore citizens and permanent residents with net trade income above SGD 6,000. A foreign self-employed person pays none in social contributions.

Singapore taxes a resident's trade income at 0% to 24% and leaves foreign income untaxed, but it has no visa for freelancers: the main route for a remote worker needs a salary of SGD 30,000 (about $23,500) a month.

Rates climb gradually from 0%, so a resident pays about 6% on $100,000 of revenue.

Antigua and Barbuda's income tax rates run from 0% to 25% Source: ird.gov.ag, checked September 29, 2026. Inland Revenue Department UBT FAQ: the UBT took effect on July 1, 2016 after the repeal of the Personal Income Tax (April 2005 to June 2016), and applies to all self-employed business income of sole proprietorships and partnerships across the brackets, and self-employed people pay 15% Source: socialsecurity.gov.ag, checked September 29, 2026. Social security: self-employed rate 10% (Social Security Board release of December 31, 2024: 'the Self-Employed rate remains at 10%' for 2025) on insurable earnings up to XCD 6,500 a month. Medical Benefits Scheme: self-employed pay 5% of earnings (2.5% aged 60 to 69), no ceiling stated in social contributions.

Antigua and Barbuda repealed personal income tax on wages in 2016, but a self-employed resident pays Unincorporated Business Tax of up to 25% on net business income plus 15% in social security and medical contributions, and the nomad residence program has ended.

The 0% on wages does not reach business income, where the 25% top rate bites.

Costa Rica's income tax rates run from 0% to 25% Source: hacienda.go.cr, checked September 29, 2026. Ministerio de Hacienda table 'Tramos del impuesto sobre la renta para el periodo fiscal 2026', section 2 (individuals with lucrative activities, annual brackets). Employment income uses separate monthly brackets across the brackets, and self-employed people pay 0% Source: assets.kpmg.com, checked September 29, 2026. For Law 10008 remote workers. KPMG (Management of extended business travelers, Costa Rica, January 2023) states that the Digital Nomads Law does not establish any duty for foreigners to contribute to the CCSS. The law and its regulation contain no CCSS obligation: the permit is a non-resident stay for people not domiciled in Costa Rica (regulation, article 1) and requires a private medical policy of at least $50,000 for the whole stay (article 9) in social contributions.

Remote workers on the Law 10008 stay permit pay no Costa Rican income tax on pay from abroad for up to 2 years, and a September 2026 bill would tax residents' foreign investment income.

Law 10008 permit holders pay nothing on pay from abroad for 2 years.

The Dominican Republic's income tax rates run from 0% to 25% Source: ayuda.dgii.gov.do, checked September 29, 2026. DGII help community answer CA687 (the tax authority's own help site). PwC (last reviewed August 25, 2026) gives the same scale. Law 30-26 (promulgated June 18, 2026, article 10) changes the scale from fiscal year 2027: exemption up to DOP 480,000 and a 27% rate above DOP 4,800,000.01 (about $80,700), per the DGII implementation calendar (Aviso 10-26, read September 29, 2026); the full 2027 table was not published when checked across the brackets, and self-employed people pay 0% Source: cnss.gob.do, checked September 29, 2026. No mandatory contributions for the self-employed. Law 87-01, article 7 limits the Contributory regime to salaried workers and employers and puts professionals, technicians and other self-employed people with income at or above the minimum wage in a Contributory-Subsidized regime; the National Social Security Council says that regime has not yet started. PwC (last reviewed August 25, 2026) also lists only employee and employer contributions in social contributions.

The Dominican Republic taxes work done in the country at 15% to 25% even when every client is abroad, while foreign investment income is untaxed for a newcomer's first 2 years and for pensioners and rentistas under Law 171-07.

The brackets hit work done in the country, not a newcomer's foreign investment income for 2 years.

Panama's income tax rates run from 0% to 25% Source: taxsummaries.pwc.com, checked September 28, 2026. PwC, last reviewed August 4, 2026 across the brackets, and self-employed people pay 9.36% Source: css.gob.pa, checked September 29, 2026. Law 51 of 2005 (consolidated text after Law 462 of March 18, 2025), articles 71 and 76: all national or foreign workers who provide services within Panama, including the self-employed, must pay 9.36% of their declared contributory income for disability, old age and death; health and maternity cover (8.5%, on at least PAB 800 a month) is optional. The Ministry of Economy and Finance collects it through the annual income tax return. The Index charges the 9.36% on the full profit of a remote worker in Panama, since the work is done within the country in social contributions.

Panama leaves foreign dividends, interest and pensions untaxed, but the Index taxes remote work done in Panama as Panamanian-source: 29.3% of profit at $100,000 of revenue in income tax, educational insurance and social security.

The brackets apply to Panamanian-source income; whether local remote work counts is disputed.

Barbados's income tax rates run from 11.5% to 27.5% Source: bra.gov.bb, checked September 29, 2026. Barbados Revenue Authority Policy Note OGC No. 001/2026 (April 2026), giving effect to the March 16, 2026 budget: rates cut from 12.5% to 11.5% and from 28.5% to 27.5% for income year 2026 onward; its worked example taxes the first BBD 50,000 of income after the BBD 25,000 allowance at 11.5% and the rest at 27.5% across the brackets, and self-employed people pay 0% to 17.25% Source: nis.gov.bb, checked September 29, 2026. Insurable earnings ceiling BBD 5,360 a month in 2026 (BBD 1,238 a week), so at most BBD 64,320 a year (about $32,200) is insurable. Liability applies to a self-employed person who is ordinarily resident in Barbados and gainfully occupied in employment in Barbados (National Insurance and Social Security (Self-employed Persons) Regulations, 1970, regulation 5) in social contributions.

A Barbados Welcome Stamp holder earning at least BBD 100,000 (about $50,000) a year abroad is deemed non-resident and pays no Barbados income tax; other residents pay 11.5% and 27.5%, with non-domiciled newcomers taxed on foreign income only when remitted.

Welcome Stamp holders earning abroad are deemed non-resident; everyone else pays these rates.

Brazil's income tax rates run from 0% to 27.5% Source: gov.br, checked September 29, 2026. Receita Federal 2026 tables (read September 29, 2026). The reduction tables come from Law 15.270 of 2025 (monthly: tax zeroed up to BRL 5,000 and phased out at BRL 7,350); they do not reach the reference profiles across the brackets, and self-employed people pay 20% Source: planalto.gov.br, checked September 29, 2026. Law 8.212 of 1991: article 12(V)(h) makes any individual who carries on an urban economic activity on his own account a mandatory contribuinte individual, with no exception for foreigners or foreign clients, so a resident nomad freelancing from Brazil must contribute; article 21 sets 20% on earnings (article 28(III)) up to the ceiling. The 11% plan on the minimum wage (article 21, paragraph 2(I)) is limited to those working on their own account with no work relationship with a company, so the reference profile, which bills companies, is modeled at 20%. 2026 table (Portaria Interministerial MPS/MF 13 of January 9, 2026): 20% on earnings from BRL 1,621.00 up to BRL 8,475.55 a month, at most BRL 1,695.11 a month (BRL 20,341.32 a year) in social contributions.

Brazil taxes residents on worldwide income at up to 27.5%, a self-employed resident also owes social security, and the digital nomad visa gives no tax break once you pass 183 days.

The 27.5% rate starts at about BRL 56,000 (about $10,800) a year, so most freelancers reach it.

Croatia's income tax rates run from 20% to 30% Source: zakon.hr, checked September 29, 2026. Consolidated text on zakon.hr (updated to NN 105/26), not the official gazette. Local authorities set the lower rate within 15% to 20% (municipality), 21% (town), 22% (large town or county seat) or 23% (Zagreb) and the higher rate within 25% to 30%, 31%, 32% or 33% across the brackets.

A non-EU remote worker on Croatia's digital nomad permit pays 0% income tax on pay from an employer or own company registered abroad, for a stay of up to 18 months, with no compulsory Croatian health or pension contributions.

The nomad permit exempts foreign pay; the 20% and 30% rates cover other income.

Malaysia's income tax rates run from 0% to 30% Source: hasil.gov.my, checked September 29, 2026. Inland Revenue Board (HASiL) tax rate page. Non-residents pay 30% flat across the brackets, and self-employed people pay 0% Source: taxsummaries.pwc.com, checked September 29, 2026. PwC (last reviewed June 16, 2026) describes EPF, SOCSO, employment insurance and the non-employment injury scheme only as contributions on employees' wages. None applies to a foreign self-employed person with no Malaysian employer in social contributions.

A foreign freelancer working from Malaysia for foreign clients is taxed there at resident rates of 0% to 30% after 182 days, while foreign income a resident brings in is exempt until December 31, 2036.

Work done in Malaysia is taxed at resident rates after 182 days, wherever the client is.

Puerto Rico's income tax rates run from 0% to 33% Source: bvirtualogp.pr.gov, checked September 29, 2026. Official English consolidation by the Office of Management and Budget (OGP), revised June 18, 2026. PwC (last reviewed August 7, 2026) gives the same 33% top rate and 5% adjustment. A tax reform bill presented by the Governor in 2026 was still under Senate evaluation when checked across the brackets, and self-employed people pay 15.3% Source: irs.gov, checked September 29, 2026. IRS Publication 570: bona fide residents of a US territory with self-employment income generally pay US self-employment tax. 26 USC 1402(b) says a non-citizen resident of Puerto Rico is not treated as a nonresident alien for this tax, and 1402(a)(6) computes net earnings without the section 933 exclusion. Rate 12.4% Social Security up to the $184,500 wage base (2026) plus 2.9% Medicare, on 92.35% of net profit in social contributions.

Puerto Rico taxes residents on worldwide income at up to 33%, but an Act 60 export services decree cuts tax on services sold abroad to 4% (2% for a new small business's first 5 years), and a self-employed resident still pays 15.3% US self-employment tax.

With an Act 60 decree, services sold abroad pay 4% instead of rates up to 33%.

Argentina's income tax rates run from 5% to 35% Source: afip.gob.ar, checked September 29, 2026. It pairs with the annual 2026 personal deductions. The 2025 scale (PwC) started the 35% band at ARS 53,153,257 across the brackets, and self-employed people pay ARS 113,083.37 (about $74) a month Source: afip.gob.ar, checked September 29, 2026. Fixed amounts, not a percentage: under Monotributo category H for services, pension (SIPA) ARS 57,598.04 plus health ARS 55,485.33 a month (about $74), from August 1, 2026, inside the single payment. In the general regime, autonomo contributions are fixed monthly amounts by category (ARCA, from September 15, 2026): category I ARS 76,993.48 to category V ARS 338,766.81; category II, ARS 107,789.20, is used for the reference profile in social contributions.

Argentina's digital nomad residence has no income minimum and lasts up to 360 days, short of the 13th month when a foreigner becomes tax resident; residents pay up to 35%, or a fixed monthly Monotributo fee on smaller incomes.

Smaller incomes can pay a fixed monthly Monotributo fee instead of the brackets.

Cyprus's income tax rates run from 0% to 35% Source: gov.cy, checked September 29, 2026. Tax Department presentation on the 2026 reform for individuals, version of May 11, 2026 (Greek). Tax-free band raised from EUR 19,500 to EUR 22,000 across the brackets, and self-employed people pay 16.6% Source: mlsi.gov.cy, checked September 29, 2026. Social Insurance Services table for 2026 (January 5, 2026 to January 3, 2027): 16.6% on weekly income from EUR 331.14 to a maximum of EUR 1,325, so at most EUR 11,437.40 a year. Plus 4% GHS on income (capped at EUR 180,000) and 0.5% to the HRDA fund. A company owner who draws no salary pays none of these on dividends; dividends bear 2.65% GHS in social contributions.

A new resident who runs a Cyprus company and takes profit as dividends pays 15% corporate tax plus a 2.65% health contribution on dividends, about 17% of profit, because non-domiciled residents pay no defence contribution on dividends for up to 17 years.

Freelancers in their own name reach 35%; founders paid in Cyprus company dividends pay about 17%.

Indonesia's income tax rates run from 5% to 35% Source: pajak.go.id, checked September 29, 2026. Law No. 7 of 2021 on the Harmonization of Tax Regulations (UU HPP), official copy on the Directorate General of Taxes site. PwC (last reviewed June 11, 2026) shows the same table across the brackets, and self-employed people pay 0% Source: taxsummaries.pwc.com, checked September 29, 2026. BPJS health insurance for self-employed members is a fixed monthly amount, not a percentage of income; it would change the effective rate by well under 1 point in social contributions.

Indonesia taxes residents on worldwide income at 5% to 35%, and pay for work a foreigner does while in Indonesia counts as Indonesian income even when it is paid abroad.

Foreign experts can limit tax to Indonesian-source income for 4 years.

Malta's income tax rates run from 0% to 35% Source: taxsummaries.pwc.com, checked September 29, 2026. Married and parent rates differ across the brackets, and self-employed people pay 15% Source: taxsummaries.pwc.com, checked September 29, 2026. Owed by self-employed people ordinarily resident in Malta with earnings above EUR 910 a year (Social Security Act, Cap. 318, articles 2 and 10). The Index counts it for Nomad Residence Permit holders who live in Malta in social contributions.

A freelancer on Malta's Nomad Residence Permit pays 0% on remote-work income for the first 12 months, then a flat 10% on net income for up to 4 years, plus Class 2 social security capped at €4,362 (about $4,960) a year: 15.8% of profit at $100,000 of revenue.

Nomad Residence Permit holders pay 10% after 12 months; other residents face brackets up to 35%.

Mauritius's income tax rates run from 0% to 35% Source: mra.mu, checked September 29, 2026. Finance Act 2026 (Act No. 14 of 2026, assented August 12, 2026), commencement section 28(12): income year commencing July 1, 2026. For the income year 2025-26 the bands were 0%, 10% and 20% above MUR 1,000,000, plus a 15% Fair Share Contribution above MUR 12 million across the brackets, and self-employed people pay 0% Source: mra.mu, checked September 29, 2026. Social Contribution and Social Benefits Act 2021, section 2, definition of participant: includes the self-employed but excludes a non-citizen who holds a premium visa. Self-employed people without a premium visa do contribute in social contributions.

On the Premium Visa, pay for remote work done from Mauritius is taxed only when remitted to Mauritius, and spending with a foreign card does not count, so earnings kept abroad pay 0%.

Premium Visa holders pay only on income remitted to Mauritius; earnings kept abroad pay 0%.

Mexico's income tax rates run from 1.92% to 35% Source: taxsummaries.pwc.com, checked September 29, 2026. PwC, last reviewed August 6, 2026 across the brackets, and self-employed people pay 0% Source: diputados.gob.mx, checked September 29, 2026. Ley del Seguro Social, article 12 makes the mandatory scheme compulsory for people in a paid, subordinate work relationship, cooperative members, household workers and people named by federal decree; article 13(I) (as amended DOF December 1, 2023) says independent or own-account workers may join it voluntarily. A self-employed professional billing foreign clients therefore owes no IMSS contribution in social contributions.

Mexico taxes residents on worldwide income, but a self-employed resident billing under MXN 3,500,000 (about $197,000) a year can use RESICO and pay 1% to 2.5% of gross income.

Under the RESICO billing limit, 1% to 2.5% of gross income replaces the brackets.

The Philippines' income tax rates run from 0% to 35% Source: lawphil.net, checked September 29, 2026 across the brackets, and self-employed people pay 15% Source: sss.gov.ph, checked September 29, 2026. Social Security System: 15% of the monthly salary credit from January 2025, credit capped at PHP 35,000 a month, so at most PHP 5,250 a month (PHP 63,000 a year) for a self-employed member who pays both shares (SSS Circular 2024-006). SSS compulsory coverage covers any self-employed person up to 60 with no nationality condition stated (sss.gov.ph/compulsory-coverage) in social contributions.

The Philippines taxes foreigners only on Philippine-source income, but work done while in the country counts as Philippine-source, so a freelancer there pays 0% to 35% on it however long they stay.

The 8% gross receipts option can replace the brackets for smaller self-employed incomes.

Thailand's income tax rates run from 0% to 35% Source: rd.go.th, checked September 29, 2026. Revenue Department guide to the P.N.D. 90 return for tax year 2024. PwC (last reviewed August 24, 2026) shows the same table across the brackets, and self-employed people pay 0% Source: taxsummaries.pwc.com, checked September 29, 2026. PwC (last reviewed August 24, 2026) lists social security only for employees: 5% of salary, capped at THB 875 a month in social contributions.

Work you do while physically in Thailand is taxed there at 0% to 35% even when every client is abroad, and foreign income earned from 2024 is taxed only if you bring it into Thailand.

Work done in Thailand pays these rates; foreign income is taxed only when brought in.

Uruguay's income tax rates run from 0% to 36% Source: impo.com.uy, checked September 29, 2026. BPC value from Decree 11/026 of January 20, 2026 (https://www.impo.com.uy/bases/decretos/11-2026), in force from January 1, 2026 across the brackets, and self-employed people pay UYU 8,833 (about $219) a month Source: bps.gub.uy, checked September 29, 2026. Aportes minimos, Industria y Comercio (in force January 2026): a one-person business with no employees contributes on a deemed base chosen by category, from category 1 at 11 BFC (UYU 20,328 a month) to category 10 at 60 BFC (UYU 110,878). The category 1 total, pension plus FONASA health cover, for a single person without children (SS 15) is UYU 8,833 a month, UYU 105,996 a year (about $2,630 at UYU 40.273) in social contributions.

Work done while living in Uruguay is taxed at progressive rates up to 36% on 70% of fees, plus social security, while new residents can keep foreign investment income untaxed for 11 years.

Tax falls on 70% of fees, so the 36% top rate takes about 25% of each extra dollar.

Colombia's income tax rates run from 0% to 39% Source: secretariasenado.gov.co, checked September 29, 2026. Peso amounts use the 2026 UVT of COP 52,374 (DIAN Resolution 000238 of December 15, 2025) across the brackets, and self-employed people pay 28.5% Source: ugpp.gov.co, checked September 29, 2026. The UGPP guide for independents sets health at 12.5% and pension at 16% of a base (IBC) of 40% of income, between 1 and 25 minimum wages; Law 100, article 27 adds 1% to pension when the base is 4 minimum wages or more. Resolution 5477 of 2022 does not bar Visa V digital nomad holders from the system, unlike the Visa V business visa, and its private health policy is a visa requirement, not a substitute. Exception: the UGPP guide says a foreigner who is not resident or who pays into a pension in their home country owes no Colombian pension; such a person owes health only (5% of revenue) in social contributions.

Colombia taxes residents on worldwide income at up to 39%, but a resident freelancer can opt into the SIMPLE regime and pay 5.9% to 14.5% of gross income, set by annual revenue.

Opting into SIMPLE swaps the brackets for 5.9% to 14.5% of gross income.

Ireland's income tax rates run from 20% to 40% Source: revenue.ie, checked September 29, 2026. Revenue page published January 1, 2026. Married couples with one income have a EUR 53,000 standard rate band across the brackets, and self-employed people pay 4.24% Source: gov.ie, checked September 29, 2026. PRSI Class S blended rate for 2026 self-assessed income (4.2% to September 30, 4.35% from October 1), minimum EUR 650 a year. USC, which also applies, is shown in the income tax notes in social contributions.

A freelancer working from Ireland pays income tax at 20% and 40%, Universal Social Charge up to 11% and 4.2375% PRSI on trading profit, about 30% of profit at $100,000 of revenue; a non-domiciled newcomer pays tax on foreign investment income only when it is brought into Ireland.

The 40% rate starts at EUR 44,000 (about $50,100), with Universal Social Charge on top.

Italy's income tax rates run from 23% to 43% Source: agenziaentrate.gov.it, checked September 29, 2026. For total income above EUR 200,000 the benefit of the 33% rate is clawed back across the brackets, and self-employed people pay 26.07% Source: inps.it, checked September 29, 2026. INPS circular 8 of February 3, 2026: 25% pensions plus 0.72% and 0.35% for professionals not covered by another pension fund, on income up to EUR 122,295 in social contributions.

A qualified freelancer who moves to Italy can have only 50% of work income taxed for 5 years under the impatriate regime, about 32% of profit at $100,000 of revenue once 26.07% pension contributions are counted.

The 43% bracket starts at EUR 50,000 (about $56,900); qualified newcomers are taxed on half their income.

Greece's income tax rates run from 9% to 44% Source: taxsummaries.pwc.com, checked September 29, 2026 across the brackets, and self-employed people pay €260.77 (about $297) a month Source: e-efka.gov.gr, checked September 29, 2026. e-EFKA 2026 category 1 (pension EUR 185.09 plus health EUR 65.68, total EUR 250.77) plus EUR 10 unemployment branch. Freelancers choose freely among 6 categories up to EUR 675.87; categories are not tied to income. Some professions also owe auxiliary (from EUR 46.57) and lump-sum (from EUR 31.05) branches in social contributions.

A freelancer on Greece's digital nomad permit pays 33.4% of profit in income tax and flat social contributions at $100,000 of revenue on the normal 2026 scale; if the tax administration accepts an art. 5C application, half of business profit is exempt for 7 years and the rate falls to 14.2%.

The 44% rate starts at EUR 60,000 (about $68,300), within reach of a $100,000 freelancer.

Spain's income tax rates run from 18% to 45% Source: sede.agenciatributaria.gob.es, checked September 29, 2026. State scale from LIRPF art. 63 (BOE consolidated text updated 2026-09-09) and the Renta 2025 manual. The Madrid scale is the 2025 one, the same as the 2024 tariff on comunidad.madrid. The further 0.5-point cut Madrid announced on January 26, 2026 is planned for 2027 (Comunidad de Madrid press release, https://www.comunidad.madrid/noticias/2026/01/26/diaz-ayuso-anuncia-nueva-rebaja-medio-punto-irpf-ahorrara-otros-500-millones-madrilenos), so it does not change the 2026 rates. Other regions charge more; combined top rates reach about 47% to 54% across the brackets, and self-employed people pay 31.5% Source: boe.es, checked September 29, 2026. Charged on a monthly base chosen within the bracket for the person's expected net income (Orden PJC/297/2026 art. 18 and art. 37): 28.3% common contingencies, 1.3% professional contingencies, 0.9% intergenerational equity, 0.9% cessation of activity and 0.1% training. Minimum bases run from EUR 653.59 to EUR 1,928.10 a month; the maximum base is EUR 5,101.20. New freelancers can pay a flat EUR 80 a month in their first 12 months in social contributions.

A freelancer who moves to Spain pays state plus regional income tax (9.5% to 24.5% state, 8.5% to 20.5% in Madrid, the lowest region) and bracketed self-employed social security, about 34% of profit at $100,000 of revenue.

Madrid's combined rates reach 43% at EUR 60,000 (about $68,300) and 45% above EUR 300,000 (about $341,000).

The United Kingdom's income tax rates run from 0% to 45% Source: gov.uk, checked September 29, 2026. The Personal Allowance falls by GBP 1 for every GBP 2 of adjusted net income above GBP 100,000 and is zero at GBP 125,140. Scotland sets its own rates on non-savings income; not modeled across the brackets, and self-employed people pay 6% Source: gov.uk, checked September 29, 2026. Class 4 National Insurance for 2026 to 2027: 6% on profits from GBP 12,570 to GBP 50,270 and 2% above. Class 2 is no longer due; it can be paid voluntarily at GBP 3.65 a week in social contributions.

A freelancer working from the UK pays income tax at 20%, 40% and 45% plus 6% and 2% Class 4 National Insurance on trading profit, about 24% of profit at $100,000 of revenue; newcomers after 10 years abroad can exempt foreign investment income for 4 years.

The 40% rate starts at GBP 50,270 (about $66,700), and 45% at GBP 125,140 (about $166,000).

Portugal's income tax rates run from 12.5% to 48% Source: info.portaldasfinancas.gov.pt, checked September 29, 2026 across the brackets, and self-employed people pay 21.4% Source: seg-social.pt, checked September 29, 2026. Charged on relevant income of 70% of service revenue, with a monthly base capped at EUR 6,445.56 (12 times the 2026 IAS of EUR 537.13). New self-employed people are exempt for their first 12 months of activity. ISS practical guide 1009, published 2026-01-12 in social contributions.

A freelancer who moves to Portugal pays progressive income tax of 12.5% to 48% on 75% of revenue plus 21.4% social security on 70% of revenue, about 43% of profit at $100,000 of revenue.

Even with tax on only 75% of revenue, Portugal has the highest effective rate here.

Switzerland's income tax is set mostly by canton and commune, on top of a federal rate of up to 11.5% Source: swisstaxcalculator.estv.admin.ch, checked September 29, 2026. Wollerau and Freienbach were lowest at every level tested, and self-employed people pay 10% Source: ahv-iv.ch, checked September 29, 2026. AHV/IV/EO for the self-employed: 8.1% old-age, 1.4% disability, 0.5% income compensation, 10.0% in total on income of CHF 60,500 or more, with a degressive scale from 5.371% below that and a CHF 530 minimum; compensation offices add administration costs of up to 5% of contributions (Information sheet 2.02, position as of January 1, 2026) in social contributions.

A self-employed person living in a low-tax commune such as Wollerau pays federal, cantonal and communal income tax plus 10% old-age and disability contributions, about 16% of profit at $100,000 of revenue, but non-EU freelancers rarely get a residence permit.

Canton and commune set most of the rate, so a short move can change the bill.