Countries with low or flat personal income tax

• 1. Armenia

  For 2026 , Armenia’s personal income tax for most salaries and other ordinary personal income is a flat 20% , not a progressive bracket system.

• 2. Bolivia

  Bolivia’s main personal income tax for employees is the RC-IVA , a flat 13% tax rather than a progressive bracket system; PwC’s 2026 review and Trading Economics both list the rate at 13%.[1][7] For residents , the ta…

• 3. Estonia

  For 2026 , Estonia’s personal income tax for residents is a flat 22% rate; the previously planned rise to 24% did not take effect, and there are no progressive brackets for ordinary resident personal income.

• 4. Georgia

  state) uses a flat personal income tax rather than brackets: for tax year 2026 , the state rate is 4.99% , down from 5.19% under the 2025 law changes.

• 5. Hungary

  For 2026 , Hungary’s personal income tax for most people is a flat 15% with no tax brackets .

• 6. MD

  For 2026 , Moldova’s personal income tax for residents is generally a flat 12% on taxable income; there are no progressive brackets for ordinary employment income, professional income, or most other personal income.

• 7. Romania

  In 2026 , Romania’s personal income tax for residents is generally a flat 10% , with no progressive brackets for ordinary employment and many other common income types.

• 8. South Korea

  The sources also note a special rule for some foreign workers: those who start employment in Korea on or before 31 December 2026 may elect a 19% flat income tax rate on employment income instead of the normal progress…

• 9. Sweden

  2026 SINK for non-residents: 22.5% flat tax at source; planned to fall to 20% in 2027.

• 10. Tunisia

  Tunisia’s personal income tax for residents is progressive, with the current 2026 brackets running from 0% up to TND 5,000 to 40% above TND 70,000 of annual taxable income.[1][2] For a resident individual, the bracket…

• 11. Ukraine

  For 2026 , Ukraine’s personal income tax for individuals is generally a flat 18% , and a temporary 5% military tax is also charged on many income types, giving a combined burden of about 23% for most residents and new…

• 12. Uzbekistan

  For 2026 , Uzbekistan’s main personal income tax for people relocating there is a flat 12% rate on most ordinary income, including employment income and rent, while residents also have special lower rates for some pas…

How this list is made: it uses only matching statements in our stored country content; no paid placements or invented figures. How we work.

Flat personal-income-tax entries are shown before entries described as low-tax.