Curated list · updated 2026
Countries with a flat tax
A single flat rate on all personal income, no brackets. Click any column to sort, click any row to open the country.
| Country ▾ | Income tax ▾ | Corporate ▾ | VAT ▾ | Type |
|---|---|---|---|---|
 Finland | 56.5% | 20% | 25.5% | Standard |
 Belgium | 50% | 25% | 21% | Standard |
 Netherlands | 49.5% | 25.8% | 21% | Standard |
 Spain | 47% | 25% | 21% | Standard |
 Iceland | 46.29% | 20% | 24% | Standard |
 Luxembourg | 45.78% | 16% | 17% | Standard |
 France | 45% | 25% | 20% | Standard |
 Switzerland | 45% | 14.6% | 8.1% | Standard |
 Australia | 45% | 30% | 10% | Standard |
 South Korea | 45% | 25% | 10% | Standard |
 South Africa | 45% | 27% | 15% | Standard |
 Ireland | 40% | 12.5% | 23% | Standard |
 New Zealand | 39% | 28% | 15% | Standard |
 Gibraltar | 39% | 15% | 0% | Territorial |
 Morocco | 37% | 20% | 20% | Standard |
 Latvia | 36% | 20% | 21% | Standard |
 Malta | 35% | 35% | 18% | Standard |
 Mexico | 35% | 30% | 16% | Standard |
 Thailand | 35% | 20% | 7% | Temporary regime |
 Slovakia | 35% | 21% | 23% | Standard |
 Croatia | 33% | 18% | 25% | Standard |
 Puerto Rico | 33% | 37.5% | 11.5% | Standard |
 Poland | 32% | 19% | 23% | Standard |
 Peru | 30% | 29.5% | 18% | Standard |
 Azerbaijan | 25% | 20% | 18% | Standard |
 Isle of Man | 21% | 0% | 20% | Standard |
 Georgia | 20% | 15% | 18% | Standard |
 Mauritius | 20% | 15% | 15% | Standard |
 Armenia | 20% | 18% | 20% | Standard |
 Mongolia | 20% | 25% | 10% | Standard |
 Jersey | 20% | 0% | 5% | Standard |
 Guernsey | 20% | 0% | 0% | Standard |
 Ukraine | 18% | 18% | 20% | Standard |
 Hungary | 15% | 9% | 27% | Standard |
 Montenegro | 15% | 15% | 21% | Standard |
 Kazakhstan | 15% | 20% | 16% | Standard |
 Bolivia | 13% | 25% | 13% | Territorial |
 Moldova | 12% | 12% | 20% | Standard |
 Uzbekistan | 12% | 15% | 12% | Standard |
 Andorra | 10% | 10% | 4.5% | Standard |
 Romania | 10% | 16% | 21% | Standard |
 Serbia | 10% | 15% | 20% | Standard |
 North Macedonia | 10% | 10% | 18% | Standard |
 Bosnia and Herzegovina | 10% | 10% | 17% | Standard |
 Kyrgyzstan | 10% | 10% | 12% | Standard |
 Monaco | 0% | 25% | 20% | 0-tax haven |
Flat-tax countries in Europe
Europe stays within easy reach of the EU while still trimming your tax bill, which is why it draws so many nearby movers. 28 of the 46 flat-tax countries on this list are in Europe:
Andorra, Belgium, Bosnia and Herzegovina, Croatia, Finland, France, Gibraltar, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Jersey, Latvia, Luxembourg, Malta, Moldova, Monaco, Montenegro, Netherlands, North Macedonia, Poland, Romania, Serbia, Slovakia, Spain, Switzerland, Ukraine.
Flat-tax countries in Asia-Pacific
Asia-Pacific blends territorial tax systems, low living costs and some of the fastest-growing economies on earth. 11 of the 46 flat-tax countries on this list are in Asia-Pacific:
Armenia, Australia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Mongolia, New Zealand, South Korea, Thailand, Uzbekistan.
Flat-tax countries in the Americas
The Americas offer territorial regimes and low-cost living within the same time zones as the United States. 4 of the 46 flat-tax countries on this list are in the Americas:
Bolivia, Mexico, Peru, Puerto Rico.
Flat-tax countries in Africa
A small group of African jurisdictions rounds out the low-tax map, usually through territorial or resource-driven regimes. 3 of the 46 flat-tax countries on this list are in Africa:
Countries with a flat tax: frequently asked questions
What is a flat tax?
A flat tax applies the same percentage to every euro of taxable income, no matter how much you earn. There are no progressive brackets, so your marginal rate and your average rate are the same.
Which country has the lowest flat tax?
Within Europe, Bulgaria is usually cited at 10%, with Romania, North Macedonia and several others close behind. Georgia and Kazakhstan run low flat rates outside the EU.
Is a flat tax better than a progressive tax?
It is simpler and rewards higher earners, but it collects proportionally less from them, which is why critics call it regressive. For an individual relocating, the appeal is a low, predictable rate and easy filing.
Do flat-tax countries tax foreign income?
Most tax residents on worldwide income at the flat rate, but the low headline rate still keeps the bill down. A few combine a flat rate with territorial features, which is worth checking case by case.
Go flat
Compare any two of these side by side, or get matched with an advisor who sets up residency and the exit from your current country.
Open the explorer →