Methodology
About the data
Every rate on this site carries its own citation and “as of” date on the page where it appears. Corporate tax draws mainly from a single bulk dataset, the Tax Foundation’s, with one country-level exception re-verified against its own tax authority instead (see the sources table below). Income tax draws on two: the original 37 OECD member countries share the OECD Tax Database’s own combined dataset, while the rest are researched and sourced individually, country by country. VAT and wealth tax are compiled the same country-by-country way — see “Curated, country-by-country types” below.
This page is the fuller picture behind those citations: when we retrieved each source, what vintage every rate is dated to, coverage by tax type, data quirks worth knowing about, how often it is updated, and our disclaimer in full.
Primary sources
| Source | Dataset | Vintage | Retrieved |
|---|---|---|---|
| Tax Foundation | Worldwide Corporate Tax Rates — 2025 edition (200 of 201 countries; one exception, Kiribati, is re-verified individually against its own tax authority instead) | 2025 | 2026-07-15 |
| OECD | Tax Database — Top statutory personal income tax rates — OECD Data Explorer / SDMX | 2025 | 2026-07-15 |
| Per country | Standard VAT/GST rate — each country’s own tax authority where available (for example Estonia, Finland, Slovakia), otherwise a big-four tax guide (PWC Worldwide Tax Summaries, EY) | Varies by country (2005–2026) | 2026-07-19 |
“Vintage” is the date each rate itself reflects — the source’s own edition date — not the day this page or its data were last built. “Retrieved” is when we downloaded the source file.
Curated, country-by-country types
Wealth tax, capital gains tax, crypto tax, and VAT since its 2026 refresh, aren’t behind a single bulk dataset the way corporate tax mostly is: each country’s entry is researched individually, sourced to that country’s own tax authority where one is available, or to a big-four tax guide (PWC Worldwide Tax Summaries, EY) when an official source is unavailable or unfetchable, and independently re-verified against its own cited source before publishing. VAT still keeps a row in the table above because it began as a single bulk source before its 2026 refresh moved it to per-country citations (181 countries verified today); income tax keeps a row for the same reason, though its move was partial by design rather than complete — the original 37 OECD member countries stay on the OECD’s own combined dataset, while a further 163 were researched and verified the same curated, per-country way as this section’s other types (see “Latvia’s income tax rate: a resolved data quirk” below for one consequence of that split). Wealth tax, capital gains tax, crypto tax and other newer types were per-country from the start and are shown instead on their own hub and ranking pages — see each rate’s own source and “as of” date on its country page.
Coverage by tax type
| Tax type | Countries | Primary source |
|---|---|---|
| Income Tax | 200 | Per country |
| Corporate Tax | 201 | Per country |
| VAT | 181 | Per country |
| Capital Gains Tax | 175 | Per country |
| Crypto Tax | 88 | Per country |
| Wealth Tax | 193 | Per country |
Comparisons exist for every pair of the 204 countries with at least one verified rate — 20706 pages in total, such as Germany vs Ireland, computed live from this same coverage data rather than counted by hand.
Data notes
Why page years and source dates differ
Every page on this site is labelled with the tax year its rates are in force for — 2026 across every tax type today. That’s a different thing from when we last checked a given rate: each entry’s own source date (its “as of” date) is shown in its citation on the page, and in the vintage table above. A statutory rate carries forward unchanged until a government amends it, so a rate verified against an earlier source can still be the correct rate in force today — we don’t assume that, though: every tax type’s data is re-verified against its source on an annual sweep, and the stored rate and its “as of” date both move as soon as a source shows a change.
Latvia’s income tax rate: a resolved data quirk
Latvia’s income tax rate used to be excluded from this site. The OECD’s 2025 top statutory personal income tax series listed Latvia’s rate as 0%, conflicting with Latvia’s own published law — a 25.5%/33% bracket structure plus a top-up — and with the same dataset’s own 2018–2024 series, which ran around 31%. Rather than publish a figure we believed was an upstream data error, we excluded it. This was resolved when Latvia’s income tax rate moved to per-country sourcing: it’s no longer drawn from the OECD dataset at all, but comes directly from the State Revenue Service of Latvia (VID), and its page shows the current 33% top rate with that citation.
Update cadence
We re-ingest a tax type’s data whenever its source publishes a new edition — roughly yearly, for the sources tracked today. Between editions, figures on this site do not change: every rate stays dated to the vintage of the source it was verified against, not to the day a page was built, so nothing here looks fresher than the data actually is.
Disclaimer
This site is an informational reference, not tax, legal or financial advice. Rates are simplified to a single headline figure per tax type — such as the top statutory personal income tax rate, the combined statutory corporate rate, the standard VAT rate, or the top annual net wealth tax rate where one is levied — and do not capture brackets, deductions, credits, surcharges or special regimes that can change what a given person or company actually pays. Tax law changes, and individual circumstances differ. Verify any rate against the official source before making a decision, and consult a qualified adviser for advice specific to your situation.