Tax burden
Top marginal personal income tax rate and effective burden.
Scale
5 = very low burden, 1 = very high
Refresh
Annual
Source
KPMG / PwC
Methodology
We use the top marginal personal income tax rate (incl. mandatory social contributions) for a single resident earning USD 100k. Tax-free territories score 5.
Original source
KPMG & PwC Worldwide Tax Summaries 2026