Cross-border personal tax
Where does your money go when you can go anywhere? Verified tax residency rules, thresholds and rates for people who work across borders. Move the slider — watch your tax bill move.
✓ Written & verified by a licensed Norwegian accountant · sources cited on every page
Annual income €75,000 / year
First country Cyprus Georgia Hungary Portugal Spain United Arab Emirates
Second country Cyprus Georgia Hungary Portugal Spain United Arab Emirates
Choosing the second would cost you
€450
more tax per year in Georgia vs Cyprus (est., income tax only)
Cyprus €14,550 Standard progressive PIT bands
Georgia €15,000 Flat personal income tax
Illustrative estimates: income tax only, using the verified regime named per country — excludes social security, deductions, regional variation and eligibility conditions. Not tax advice.
The rates behind the simulator Country Regime used Rate Cyprus Standard progressive PIT bands 0–35% (as of 2026) ⓘ PwC Tax Summaries “72,001 and above: 35%” View source · accessed 2026-08-09Georgia Flat personal income tax 20% (as of 2026) ⓘ PwC Worldwide Tax Summaries “Personal income is subject to a flat tax rate of 20%.” View source · accessed 2026-08-09Hungary Flat personal income tax 15% (as of 2026) ⓘ PwC Worldwide Tax Summaries “The PIT rate is 15% in the case of nearly all types of income.” View source · accessed 2026-10-09Portugal IFICI / NHR 2.0 flat rate (qualifying professionals) 20% (as of 2024) ⓘ Global Citizen Solutions “Taxed at a flat 20% rate on net employment (Category A) or self-employment (Category B) income earned in qualifying activities.” View source · accessed 2026-08-09Spain Special expatriate regime (Beckham) — flat up to €600,000 24% (as of 2026) ⓘ PwC Tax Summaries “The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess” View source · accessed 2026-08-09United Arab Emirates No personal income tax 0% (as of 2026) ⓘ PwC Worldwide Tax Summaries “There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.” View source · accessed 2026-08-09
The map Colored by each country’s verified top income tax rate — click a country to open its full guide. More countries appear as their facts clear verification.
0% 50%+ no data yet
Choropleth legend: countries are shaded from 0% (lightest blue) to 50% or more (darkest blue) by verified top personal income tax rate; gray means no verified data yet. Live country guides Australia top rate 45% ⓘ PwC Worldwide Tax Summaries “190,000 | – | 51,638 | 45.0” View source · accessed 2026-09-08 Brazil top rate 27.5% ⓘ PwC Worldwide Tax Summaries “Income tax is normally withheld at source, at rates varying from 0% to 27.5%, depending on the income bracket.” View source · accessed 2026-10-09 Bulgaria top rate 10% ⓘ PwC Worldwide Tax Summaries “A flat tax rate of 10% applies to all personal income, with some exceptions.” View source · accessed 2026-10-09 Canada top rate 33% ⓘ PwC Worldwide Tax Summaries “Federal taxable income (CAD*) | Tax on first column (CAD) | Tax on excess (%)
Over | Not over
0 | 58,523 | 0 | 14.0
58,523 | 117,045 | 8,193 | 20.5
117,045 | 181,440 | 20,190 | 26.0
181,440 | 258,482 | 36,933 | 29.0
258,482 | | 59,275 | 33.0” View source · accessed 2026-09-18 Colombia top rate 39% ⓘ PwC Worldwide Tax Summaries “0 to 1,090 = 0%; 1,090 to 1,700 = 19%; 1,700 to 4,100 = 28%; 4,100 to 8,670 = 33%; 8,670 to 18,970 = 35%; 18,970 to 31,000 = 37%; 31,000 and up = 39%” View source · accessed 2026-09-08 Costa Rica top rate 25% ⓘ Ministerio de Hacienda de Costa Rica “Sobre el exceso de ¢4.727.000,00 (cuatro millones setecientos veintisiete mil colones) mensuales 25%” View source · accessed 2026-09-26 Croatia top rate 33% ⓘ Zakon.hr (consolidated legislation, Narodne novine) “4. Grad Zagreb − nižu stopu u granicama od 15 % do 23 % te višu stopu u granicama od 25 % do 33 %.” View source · accessed 2026-09-26 Cyprus top rate 35% ⓘ PwC Tax Summaries “72,001 and above: 35%” View source · accessed 2026-08-09 Estonia top rate 22% ⓘ PwC Worldwide Tax Summaries “Estonia has a proportional (i.e. flat) tax rate of 22%, which applies to all items of income derived by a resident taxpayer.” View source · accessed 2026-10-09 France top rate 49% ⓘ PwC Worldwide Tax Summaries “Rates are progressive from 0% to 45%, plus a surtax of 3% on the portion of income that exceeds 250,000 euros (EUR) for a single person and EUR 500,000 for a couple subject to joint taxation and of 4% for income that exceeds EUR 500,000 for a single person and EUR 1 million for a couple subject to joint taxation.” View source · accessed 2026-09-26 Georgia top rate 20% ⓘ PwC Worldwide Tax Summaries “Personal income is subject to a flat tax rate of 20%.” View source · accessed 2026-08-09 Germany top rate 45% ⓘ PwC Tax Summaries “68,430 277,825 136,860 555,650 42 277,826 and above 555,652 and above 45” View source · accessed 2026-08-21 Greece top rate 44% ⓘ PwC Tax Summaries “Next 20,000 39 7,800 60,000 16,700 Above 60,000 44” View source · accessed 2026-08-21 Hungary top rate 15% ⓘ PwC Worldwide Tax Summaries “The PIT rate is 15% in the case of nearly all types of income.” View source · accessed 2026-10-09 Indonesia top rate 35% ⓘ PwC Worldwide Tax Summaries “Up to IDR 60 million: 5%, above IDR 60 million up to IDR 250 million: 15%, above IDR 250 million up to IDR 500 million: 25%, above IDR 500 million up to IDR 5 billion: 30%, above IDR 5 billion: 35%” View source · accessed 2026-09-18 Ireland top rate 52.2% ⓘ Irish Revenue Commissioners “Any income above your standard rate band is taxed at the higher rate of Income Tax, which is currently 40%.” View source · accessed 2026-09-19 Italy top rate 43% ⓘ PwC Tax Summaries “28,001 to 50,000 33% Over 50,000 43%” View source · accessed 2026-08-21 Japan top rate 55.945% ⓘ Ministry of Finance Japan (Learning More About Taxes, June 2024) “For income from 2015, a new tax rate of 45% was created for taxable income exceeding 40 million yen to revive income redistribution function of the tax system.” View source · accessed 2026-09-26 Malaysia top rate 30% ⓘ PwC Worldwide Tax Summaries “Residents: 30” View source · accessed 2026-10-09 Malta top rate 35% ⓘ PwC Worldwide Tax Summaries “ranging from 0% to 35%. The 35% tax bracket is reached at annual chargeable income in excess of EUR 60,000” View source · accessed 2026-08-21 Mauritius top rate 20% ⓘ PwC Worldwide Tax Summaries “As of 1 July 2023, a progressive tax system has been introduced.” View source · accessed 2026-09-08 Mexico top rate 35% ⓘ PwC Tax Summaries “35.00” View source · accessed 2026-08-20 Morocco top rate 37% ⓘ PwC Worldwide Tax Summaries “More than 180,000 | 37” View source · accessed 2026-09-08 Netherlands top rate 49.5% ⓘ PwC Worldwide Tax Summaries “Box 1 income is taxed at progressive rates up to a maximum of 49.50% in 2026.” View source · accessed 2026-09-26 Norway top rate 47.4% ⓘ PwC Tax Summaries “For income exceeding NOK 1,467,201, the bracket tax rate is 17.8%.” View source · accessed 2026-08-20 Panama top rate 25% ⓘ PwC Worldwide Tax Summaries “Over 50,000 | Tax on column 1 (USD): 5,850 | Tax on excess (%): 25” View source · accessed 2026-09-18 Portugal top rate 48% ⓘ PwC Worldwide Tax Summaries “varying between 12.50% and 48%, plus the solidarity tax rate, if applicable (in 2026).” View source · accessed 2026-08-09 South Africa top rate 45% ⓘ SARS “1 878 601 and above 666 339 + 45% of taxable income above 1 878 600” View source · accessed 2026-09-08 Spain top rate 47% ⓘ PwC Tax Summaries “Tax liability may therefore differ from one autonomous community to another” View source · accessed 2026-08-09 Switzerland top rate 41% ⓘ PwC Tax Summaries “For taxable income above CHF 794,000 the overall tax rate will be 11.5%.” View source · accessed 2026-08-21 Thailand top rate 35% ⓘ PwC Worldwide Tax Summaries “2,000,001 to 5,000,000 30 Over 5,000,000 35” View source · accessed 2026-08-20 United Arab Emirates top rate 0% ⓘ PwC Worldwide Tax Summaries “There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.” View source · accessed 2026-08-09 United Kingdom top rate 45% ⓘ HM Revenue & Customs (GOV.UK) “Additional rate over £125,140 45%” View source · accessed 2026-08-20 United States top rate 37% ⓘ PwC Worldwide Tax Summaries “For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends” View source · accessed 2026-08-20 Uruguay top rate 36% ⓘ PwC Worldwide Tax Summaries “progressive rates ranging from 10% to 36%” View source · accessed 2026-09-08 All countries & key figures →
Every figure above traces to a verified fact with a source — see how we verify tax data or who signs every fact . Verified by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører).
Educational, not tax advice. Tax Atlas provides general reference information with sources and verification dates. It is not personalized tax, legal or financial advice. The author is a licensed Norwegian accountant; rules vary by jurisdiction and change over time — confirm your situation with a qualified advisor.