Highest income tax countries

20 countries · 2026

The 20 highest verified income tax rates in the world, ranked highest to lowest. Listed here is the top statutory personal income tax rate, out of 200 countries with verified data — see the full ranking for the complete list. Where two countries share a displayed rate, they are still ordered by their exact unrounded figures.

20 countries, highest to lowest
CountryRateAs ofSource
Japan55.9%2025oecd.org
Denmark55.9%2025oecd.org
France55.4%2025oecd.org
Austria55%2025oecd.org
Canada53.5%2025oecd.org
Portugal53%2025oecd.org
Belgium52.7%2025oecd.org
Sweden52.4%2025oecd.org
Finland51.8%2025oecd.org
Cuba50%2025mep.gob.cu
Israel50%2025oecd.org
Slovenia50%2025oecd.org
South Korea49.5%2025oecd.org
Netherlands49.5%2025oecd.org
Spain48.6%2025oecd.org
Ireland48%2025oecd.org
Germany47.5%2025oecd.org
Italy47.2%2025oecd.org
Australia47%2025oecd.org
Iceland46.3%2025oecd.org