Methodology
About the data
Every rate on this site carries its own citation and “as of” date on the page where it appears. Income, corporate tax and VAT are each compiled from a single bulk dataset — the Tax Foundation and the OECD Tax Database. Newer types, starting with wealth tax, are compiled differently: researched and sourced country by country rather than from one shared dataset — 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_Update branch | 2025 | 2026-07-15 |
| OECD | Tax Database — Top statutory personal income tax rates — OECD Data Explorer / SDMX | 2025 | 2026-07-15 |
| OECD | Tax Database — VAT/GST standard rates — part of its Consumption Tax Trends series (Excel table, no SDMX feed) | 2023 (as at 1 Sept 2023) | 2026-07-15 |
“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 — and other newer types as they’re added — isn’t behind a single bulk dataset like the three above, so it has no row in the table: each country’s entry is researched individually, sourced to that country’s own tax authority where one is available, or to PWC’s Worldwide Tax Summaries when an official source is unavailable or unfetchable. Every entry is independently re-verified against its own cited source before publishing. Because the source differs country by country, there’s no single citation to show for the type as a whole — see each rate’s own source and “as of” date on its country page, or on the wealth tax hub and ranking.
Coverage by tax type
| Tax type | Countries | Primary source |
|---|---|---|
| Income Tax | 37 | OECD Tax Database — Top statutory personal income tax rates |
| Corporate Tax | 201 | Tax Foundation — Worldwide Corporate Tax Rates |
| VAT | 37 | OECD Tax Database — VAT/GST standard rates |
| Capital Gains Tax | 0 | Not yet verified |
| Crypto Tax | 0 | Not yet verified |
| Wealth Tax | 193 | Afghanistan Revenue Department — Tax Laws |
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 VAT is dated 2023, not 2025
Standard VAT rates come from the OECD Tax Database’s VAT/GST standard rates table, published within the OECD’s Consumption Tax Trends series. Unlike the income and corporate tax series, that table has no SDMX data feed — the OECD distributes it only as an Excel workbook — and its most recent edition covers rates as at 1 September 2023, the newest column in the table at the time we compiled it. We date every VAT rate to that vintage rather than assume a later change; a future edition will move the date forward once we re-ingest it.
Why Latvia has no income tax rate listed
The OECD’s 2025 top statutory personal income tax series lists Latvia’s rate as 0%. That conflicts with Latvia’s own published law — a 25.5%/33% bracket structure plus a top-up — and with Latvia’s 2018–2024 series in the same dataset, which runs around 31%. Rather than publish a figure we believe is an upstream data error, we’ve excluded it: Latvia’s page shows no verified income tax entry rather than a false 0% rate. Its corporate tax and VAT rates are unaffected and remain listed. We’ll add income tax back once the source is corrected.
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.