Tax comparison · verified June 2026

United States tax vs every other country

🇺🇸 United States against all 52 other jurisdictions Tax Atlas tracks, on the six figures that decide most moves: top income tax, capital gains, dividends, corporate tax, VAT and how foreign income is taxed. Sorted by top income tax, lowest first.

In short
  • Top income tax: 37% · 41 of 52 jurisdictions are lower
  • Corporate tax: 21% · 30 of 52 are lower
  • VAT / sales tax: 0% · 0 of 52 are lower
  • Foreign income: Worldwide · shared by 25 others

The table

United States compared with 52 jurisdictions

CountryTop income taxCapital gainsDividendsCorporateVATForeign incomeSide by side
Anguilla0%0%0%0%0%Exempt–
Antigua & Barbuda0%0%0%25%17%Exempt–
Bahamas0%0%0%0%12%Exempt–
Bahrain0%0%0%0%10%Exempt–
Bermuda0%0%0%0%0%Exempt–
British Virgin Islands0%0%0%0%0%Exempt–
Brunei0%0%0%18.5%0%Exempt–
Cayman Islands0%0%0%0%0%ExemptUnited States vs Cayman Islands
Kuwait0%0%0%0%0%Exempt–
Monaco0%0%0%25%20%Exempt–
Oman0 (5% from 2028)0%0%15%5%Exempt–
Qatar0%0%0%10%5%Exempt–
Saint Kitts & Nevis0%0%0%33%17%Exempt–
Turks and Caicos0%0%0%0%12%Exempt–
United Arab Emirates0%0%0%9%5%ExemptUnited States vs United Arab Emirates
Vanuatu0%0%0%0%15%Exempt–
Andorra10%10%Andorran dividends exempt / foreign 10%10%4.5%Worldwide–
Bulgaria10%10%5%10%20%Worldwide–
Paraguay10%10%5%10%10%Territorial–
Hungary15%15%15%9%27%Worldwide–
Hong Kong17%0%0%16.5%0%Territorial–
Georgia20%0%5%15%18%TerritorialUnited States vs Georgia
Guernsey20%0%0%0%0%Worldwide–
Jersey20%0%0%0%0%Worldwide–
Mauritius20%0%0%15%15%Worldwide–
Isle of Man21%0%0%0%20%Worldwide–
Estonia22%22%0%22%24%Worldwide–
Singapore24%0%0%17%9%TerritorialUnited States vs Singapore
Costa Rica25%0-15%0-15%30%13%TerritorialUnited States vs Costa Rica
Dominican Republic25%27%10% final27%18%Territorial–
Gibraltar25%0%0%12.5%0%Worldwide–
Panama25%10%10%25%7%TerritorialUnited States vs Panama
Malaysia30%0%0%24%8%Territorial–
Cyprus35%20%0-5%15%19%Worldwide–
Indonesia35%Varies (final taxes)10% final / exempt if reinvested22%12%Worldwide–
Malta35%0%0-35%35%18%Worldwide–
Mexico35%35%10%30%16%WorldwideUnited States vs Mexico
Philippines35%0-15%10%25%12%Territorial–
Thailand35%0%10%20%7%Remittance-basedUnited States vs Thailand
Switzerland11.5-36%0%0-35%11.9-20.5%8.1%Worldwide–
Uruguay36%0-12%12%25%22%TerritorialUnited States vs Uruguay
United StatesThis page37%0-20%0-20%21%0%Worldwide–
Ireland40%33%0-33%12.5%23%Worldwide–
Italy43%26%26%27.8%22%WorldwideUnited States vs Italy
Greece44%15%5%22%24%Worldwide–
Australia45%0-45%0-45%30%10%Worldwide–
France45%0-34.5%12.8-34.5%25%20%Worldwide–
Germany45%0-26.375%26.375%30.06%19%WorldwideUnited States vs Germany
United Kingdom45%18-24%10.75-39.35%25%20%WorldwideUnited States vs United Kingdom
Portugal48%28%28%19%23%WorldwideUnited States vs Portugal
Netherlands49.5%31%24.5-31%25.8%21%Worldwide–
Spain47-54%19-30%19-30%25%21%WorldwideUnited States vs Spain
Canada33-54.8%0-27%0-47.74%26.2-31%5%WorldwideUnited States vs Canada

Figures come from each country profile in the Tax Atlas dataset, which cites PwC Worldwide Tax Summaries, tax authorities and the OECD. Ranges are compared by their upper bound. Headline rates leave out reliefs, newcomer regimes and treaty relief, so open each country page for the detail. Not tax advice: verify with a qualified adviser.

Head to head

Detailed United States comparisons

United States tax guide Compare any two countries 2026 tax cheat sheet Filtered country lists

Questions

Frequently asked

How does United States's income tax compare with other countries?+

United States's top personal income tax rate is 37%. 41 of the other 52 jurisdictions Tax Atlas tracks have a lower top rate.

Is United States's corporate tax low by international standards?+

United States's headline corporate rate is 21%. 30 of the other 52 jurisdictions have a lower headline rate. Effective rates depend on reliefs, free zones and the OECD global minimum tax for large groups.

Which countries tax foreign income the same way as United States?+

United States taxes foreign income on a worldwide basis. 25 other jurisdictions use the same basis, including Ireland, Hungary, Cyprus, Bulgaria, Estonia.

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