Countries with no income tax

15 countries are verified to charge no tax on an individual’s wages or salary — the top statutory personal income tax rate is 0%. Each is a verified absence rather than a gap: every row carries its own citation and as-of date on its country page, the same as a positive rate would.

A 0% headline rate does not always mean nothing is taxed at all — some countries exempt only certain kinds of income, or draw a residence or territorial line — so see each country’s own page for the specific regime and any conditions attached.