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Reference Per Country

Cross-border filing means juggling different systems, rates, and deadlines. Each handbook below summarizes how a jurisdiction taxes corporations and individuals.

Compare tax rates across all countries
CountryPersonal tax basisCorporate tax basisAs ofHandbook
AlbaniaResidence — worldwideResidence — worldwideJune 2026View handbook
AlgeriaResidence — worldwideResidence — worldwideJune 2026View handbook
AndorraResidence — worldwideResidence — worldwideJuly 2026View handbook
AngolaTerritorial — source onlyResidence — worldwideJune 2026View handbook
ArgentinaResidence — worldwideResidence — worldwideJune 2026View handbook
ArmeniaResidence — worldwideResidence — worldwideJune 2026View handbook
AustraliaResidence — worldwideResidence — worldwideJune 2026View handbook
AustriaResidence — worldwideResidence — worldwideJune 2026View handbook
AzerbaijanResidence — worldwideResidence — worldwideJune 2026View handbook
BahamasNo personal income taxNo corporate income taxJune 2026View handbook
BahrainNo personal income taxNo corporate income taxJune 2026View handbook
BangladeshResidence — worldwideResidence — worldwideJune 2026View handbook
BarbadosResidence — worldwideResidence — worldwideJune 2026View handbook
BelarusResidence — worldwideResidence — worldwideJuly 2026View handbook
BelgiumResidence — worldwideResidence — worldwideJuly 2026View handbook
BermudaNo personal income taxNo corporate income taxJune 2026View handbook
BoliviaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
Bosnia and HerzegovinaResidence — worldwideResidence — worldwideJune 2026View handbook
BotswanaResidence — worldwideTerritorial — source onlyJune 2026View handbook
BrazilResidence — worldwideResidence — worldwideJuly 2026View handbook
Brunei DarussalamNo personal income taxTerritorial — source onlyJune 2026View handbook
BulgariaResidence — worldwideResidence — worldwideJune 2026View handbook
Cabo VerdeResidence — worldwideResidence — worldwideJune 2026View handbook
CambodiaResidence — worldwideResidence — worldwideJune 2026View handbook
CameroonResidence — worldwideTerritorial — source onlyJune 2026View handbook
CanadaResidence — worldwideResidence — worldwideJune 2026View handbook
Cayman IslandsNo personal income taxNo corporate income taxJune 2026View handbook
ChadTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
ChileResidence — worldwideResidence — worldwideJune 2026View handbook
ChinaResidence — worldwideResidence — worldwideJuly 2026View handbook
ColombiaResidence — worldwideResidence — worldwideJuly 2026View handbook
Costa RicaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
Côte d'IvoireResidence — worldwideResidence — worldwideJune 2026View handbook
CroatiaResidence — worldwideResidence — worldwideJune 2026View handbook
CyprusResidence — worldwideResidence — worldwideJune 2026View handbook
Czech RepublicResidence — worldwideResidence — worldwideJune 2026View handbook
Democratic Republic of the CongoTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
DenmarkResidence — worldwideResidence — worldwideJune 2026View handbook
Dominican RepublicTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
EcuadorResidence — worldwideResidence — worldwideJune 2026View handbook
EgyptResidence — worldwideResidence — worldwideJune 2026View handbook
El SalvadorTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
Equatorial GuineaTerritorial — source onlyResidence — worldwideJune 2026View handbook
EstoniaResidence — worldwideResidence — worldwideJune 2026View handbook
EswatiniTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
EthiopiaResidence — worldwideResidence — worldwideJuly 2026View handbook
FinlandResidence — worldwideResidence — worldwideJune 2026View handbook
FranceResidence — worldwideTerritorial — source onlyJune 2026View handbook
GabonResidence — worldwideTerritorial — source onlyJune 2026View handbook
GeorgiaTerritorial — source onlyResidence — worldwideJune 2026View handbook
GermanyResidence — worldwideResidence — worldwideJune 2026View handbook
GhanaResidence — worldwideResidence — worldwideJune 2026View handbook
GibraltarTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
GreeceResidence — worldwideResidence — worldwideJune 2026View handbook
GreenlandResidence — worldwideResidence — worldwideJune 2026View handbook
GuatemalaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
GuernseyResidence — worldwideResidence — worldwideJune 2026View handbook
GuyanaResidence — worldwideResidence — worldwideJune 2026View handbook
HondurasTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
Hong KongTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
HungaryResidence — worldwideResidence — worldwideJune 2026View handbook
IcelandResidence — worldwideResidence — worldwideJune 2026View handbook
IndiaResidence — worldwideResidence — worldwideJune 2026View handbook
IndonesiaResidence — worldwideResidence — worldwideJune 2026View handbook
IraqTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
IrelandResidence — worldwideResidence — worldwideJune 2026View handbook
Isle of ManResidence — worldwideResidence — worldwideJune 2026View handbook
IsraelResidence — worldwideResidence — worldwideJune 2026View handbook
ItalyResidence — worldwideResidence — worldwideJune 2026View handbook
JamaicaResidence — worldwideResidence — worldwideJune 2026View handbook
JapanResidence — worldwideResidence — worldwideJune 2026View handbook
JerseyResidence — worldwideResidence — worldwideJune 2026View handbook
JordanTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
KazakhstanResidence — worldwideResidence — worldwideJune 2026View handbook
KenyaResidence — worldwideTerritorial — source onlyJune 2026View handbook
KosovoResidence — worldwideResidence — worldwideJune 2026View handbook
KuwaitNo personal income taxTerritorial — source onlyJune 2026View handbook
LaosResidence — worldwideResidence — worldwideJune 2026View handbook
LatviaResidence — worldwideResidence — worldwideJune 2026View handbook
LebanonTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
LibyaTerritorial — source onlyResidence — worldwideJune 2026View handbook
LiechtensteinResidence — worldwideResidence — worldwideJune 2026View handbook
LithuaniaResidence — worldwideResidence — worldwideJune 2026View handbook
LuxembourgResidence — worldwideResidence — worldwideJune 2026View handbook
MadagascarTerritorial — source onlyResidence — worldwideJune 2026View handbook
MalaysiaTerritorial — source onlyRemittance-basedJune 2026View handbook
MaltaResidence — worldwideResidence — worldwideJune 2026View handbook
MauritaniaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
MauritiusRemittance-basedResidence — worldwideJune 2026View handbook
MexicoResidence — worldwideResidence — worldwideJune 2026View handbook
MoldovaResidence — worldwideResidence — worldwideJune 2026View handbook
MonacoNo personal income taxNo corporate income taxJune 2026View handbook
MongoliaResidence — worldwideResidence — worldwideJune 2026View handbook
MontenegroResidence — worldwideResidence — worldwideJune 2026View handbook
MoroccoResidence — worldwideResidence — worldwideJune 2026View handbook
MozambiqueResidence — worldwideResidence — worldwideJune 2026View handbook
MyanmarResidence — worldwideResidence — worldwideJune 2026View handbook
NamibiaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
NepalResidence — worldwideResidence — worldwideJuly 2026View handbook
NetherlandsResidence — worldwideResidence — worldwideJune 2026View handbook
New ZealandResidence — worldwideResidence — worldwideJune 2026View handbook
NicaraguaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
NigeriaResidence — worldwideResidence — worldwideJune 2026View handbook
North MacedoniaResidence — worldwideResidence — worldwideJune 2026View handbook
NorwayResidence — worldwideResidence — worldwideJune 2026View handbook
OmanNo personal income taxResidence — worldwideJune 2026View handbook
PakistanResidence — worldwideResidence — worldwideJune 2026View handbook
Palestinian TerritoriesTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
PanamaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
Papua New GuineaResidence — worldwideResidence — worldwideJune 2026View handbook
ParaguayTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
PeruResidence — worldwideResidence — worldwideJune 2026View handbook
PhilippinesResidence — worldwideResidence — worldwideJune 2026View handbook
PolandResidence — worldwideResidence — worldwideJuly 2026View handbook
PortugalResidence — worldwideResidence — worldwideJune 2026View handbook
Puerto RicoResidence — worldwideResidence — worldwideJuly 2026View handbook
QatarNo personal income taxTerritorial — source onlyJune 2026View handbook
Republic of the CongoResidence — worldwideTerritorial — source onlyJune 2026View handbook
RomaniaResidence — worldwideResidence — worldwideJune 2026View handbook
RussiaResidence — worldwideResidence — worldwideJuly 2026View handbook
RwandaResidence — worldwideResidence — worldwideJune 2026View handbook
Saudi ArabiaNo personal income taxTerritorial — source onlyJuly 2026View handbook
SenegalResidence — worldwideResidence — worldwideJune 2026View handbook
SerbiaResidence — worldwideResidence — worldwideJune 2026View handbook
SingaporeTerritorial — source onlyRemittance-basedJune 2026View handbook
SlovakiaResidence — worldwideResidence — worldwideJune 2026View handbook
SloveniaResidence — worldwideResidence — worldwideJune 2026View handbook
South AfricaResidence — worldwideResidence — worldwideJune 2026View handbook
South KoreaResidence — worldwideResidence — worldwideJuly 2026View handbook
SpainResidence — worldwideResidence — worldwideJune 2026View handbook
Sri LankaResidence — worldwideResidence — worldwideJuly 2026View handbook
SwedenResidence — worldwideResidence — worldwideJuly 2026View handbook
SwitzerlandResidence — worldwideResidence — worldwideJune 2026View handbook
TaiwanTerritorial — source onlyResidence — worldwideJune 2026View handbook
TajikistanResidence — worldwideResidence — worldwideJune 2026View handbook
TanzaniaResidence — worldwideResidence — worldwideJune 2026View handbook
ThailandRemittance-basedResidence — worldwideJune 2026View handbook
Timor-LesteResidence — worldwideResidence — worldwideJune 2026View handbook
Trinidad and TobagoResidence — worldwideResidence — worldwideJune 2026View handbook
TunisiaResidence — worldwideTerritorial — source onlyJune 2026View handbook
TurkeyResidence — worldwideResidence — worldwideJune 2026View handbook
TurkmenistanResidence — worldwideResidence — worldwideJune 2026View handbook
UgandaResidence — worldwideResidence — worldwideJune 2026View handbook
UkraineResidence — worldwideResidence — worldwideJune 2026View handbook
United Arab EmiratesNo personal income taxResidence — worldwideJune 2026View handbook
United KingdomResidence — worldwideResidence — worldwideJune 2026View handbook
United StatesCitizenship — worldwideResidence — worldwideJune 2026View handbook
UruguayTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
UzbekistanResidence — worldwideResidence — worldwideJune 2026View handbook
VenezuelaResidence — worldwideResidence — worldwideJuly 2026View handbook
VietnamResidence — worldwideResidence — worldwideJune 2026View handbook
ZambiaTerritorial — source onlyTerritorial — source onlyJune 2026View handbook
ZimbabweTerritorial — source onlyTerritorial — source onlyJune 2026View handbook