A flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base. It is not necessarily a fully proportional tax. Implementations are often progressive due to exemptions, or regressive in case of a maximum taxable amount. There are various tax systems that are labeled "flat tax" even though they are significantly different. The defining characteristic is the existence of only one tax rate other than zero, as opposed to multiple non-zero rates that vary depending on the amount subject to taxation.

A flat tax system is usually discussed in the context of an income tax, where progressivity is common, but it may also apply to taxes on consumption, property or transfers.

Major categories

Flat tax proposals differ in how the subject of the tax is defined.

True flat-rate income tax

A true flat-rate tax is a system of taxation where one tax rate is applied to all personal income with no deductions.

Marginal flat tax

Where deductions are allowed, a 'flat tax' is a progressive tax with the special characteristic that, above the maximum deduction, the marginal rate on all further income is constant. Such a tax is said to be marginally flat above that point. The difference between a true flat tax and a marginally flat tax can be reconciled by recognizing that the latter simply excludes certain types of income from being defined as taxable income; hence, both kinds of tax are flat on taxable income.

Flat tax with limited deductions

Modified flat taxes have been proposed which would allow deductions for a very few items, while still eliminating the vast majority of existing deductions. Charitable deductions and home mortgage interest are the most discussed examples of deductions that would be retained, as these deductions are popular with voters and are often used. Another common theme is a single, large, fixed deduction. This large fixed deduction would compensate for the elimination of various existing deductions and would simplify taxes, having the side-effect that many (mostly low income) households will not have to file tax returns.

Hall–Rabushka flat tax

Main article: Hall–Rabushka flat tax

Designed by economists at the Hoover Institution, Hall–Rabushka is a flat tax on consumption.[1] Principally, Hall–Rabushka accomplishes a consumption tax effect by taxing income and then excluding investment. Robert Hall and Alvin Rabushka have consulted extensively in designing the flat tax systems in Eastern Europe.

Negative income tax

Main article: Negative income tax

The negative income tax (NIT), which Milton Friedman proposed in his 1962 book Capitalism and Freedom, is a type of flat tax. The basic idea is the same as a flat tax with personal deductions, except that when deductions exceed income, the taxable income is allowed to become negative rather than being set to zero. The flat tax rate is then applied to the resulting "negative income," resulting in a "negative income tax" that the government would owe to the household—unlike the usual "positive" income tax, which the household owes the government.

For example, let the flat rate be 20%, and let the deductions be $20,000 per adult and $7,000 per dependent. Under such a system, a family of four making $54,000 a year would owe no tax. A family of four making $74,000 a year would owe tax amounting to 0.20 × (74,000 − 54,000) = $4,000, as would be the case under a flat tax system with deductions. Families of four earning less than $54,000 per year, however, would experience a "negative" amount of tax (that is, the family would receive money from the government instead of paying to the government). For example, if the family earned $34,000 a year, it would receive a check for $4,000. The NIT is intended to replace not just the USA's income tax, but also many benefits low income American households receive, such as food stamps and Medicaid. The NIT is designed to avoid the welfare trap—effective high marginal tax rates arising from the rules reducing benefits as market income rises. An objection to the NIT is that it is welfare without a work requirement. Those who would owe negative tax would be receiving a form of welfare without having to make an effort to obtain employment. Another objection is that the NIT subsidizes industries employing low-cost labor, but this objection can also be made against current systems of benefits for the working poor.[according to whom?]

Capped flat tax

A capped flat tax is one in which income is taxed at a flat rate until a specified cap amount is reached. For example, the United States Federal Insurance Contributions Act tax is 6.2% of gross compensation up to a limit (in 2022, up to $147,000 of earnings, for a maximum tax of $9,114).[2] This cap has the effect of turning a nominally flat tax into a regressive tax.[3]

Requirements for a fully defined schema

In devising a flat tax system, several recurring issues must be enumerated, principally with deductions and the identification of when money is earned.

Defining when income occurs

Since a central tenet of the flat tax is to minimize the compartmentalization of incomes into myriad special or sheltered cases, a vexing problem is deciding when income occurs. This is demonstrated by the taxation of interest income and stock dividends. The shareholders own the company and so the company's profits belong to them. If a company is taxed on its profits, then the funds paid out as dividends have already been taxed. It's a debatable question if they should subsequently be treated as income to the shareholders and thus subject to further tax. A similar issue arises in deciding if interest paid on loans should be deductible from the taxable income since that interest is in-turn taxed as income to the loan provider. There is no universally agreed answer to what is fair. For example, in the United States, dividends are not deductible[4] but mortgage interest is deductible.[5] Thus a Flat Tax proposal is not fully defined until it differentiates new untaxed income from a pass-through of already taxed income.

Policy administration

Taxes, in addition to providing revenue, can be potent instruments of policy. For example, it is common for governments to encourage social policy such as home insulation or low income housing with tax credits rather than constituting a ministry to implement these policies.[6] In a flat tax system with limited deductions such policy administration, mechanisms are curtailed. In addition to social policy, flat taxes can remove tools for adjusting economic policy as well. For example, in the United States, short-term capital gains are taxed at a higher rate than long-term gains as means to promote long-term investment horizons and damp speculative fluctuation. Thus, if one assumes that government should be active in policy decisions such as this, then claims that flat taxes are cheaper/simpler to administer than others are incomplete until they factor in costs for alternative policy administration.

Minimizing deductions

In general, the question of how to eliminate deductions is fundamental to the flat tax design; deductions dramatically affect the effective "flatness" in the tax rate. Perhaps the single biggest necessary deduction is for business expenses. If businesses were not allowed to deduct expenses, businesses with a profit margin below the flat tax rate could never earn any money since the tax on revenues would always exceed the earnings. For example, grocery stores typically earn pennies on every dollar of revenue; they could not pay a tax rate of 25% on revenues unless their markup exceeded 25%. Thus, corporations must be able to deduct operating expenses even if individuals cannot. A practical dilemma arises as to identifying what is an expense for a business. For example, if a peanut butter producer purchases a jar manufacturer, is that an expense (since the producer has to purchase jars somehow) or a sheltering of income through investment? Flat tax systems can differ greatly in how they accommodate such gray areas. For example, the "9-9-9" flat tax proposal would allow businesses to deduct purchases but not labor costs, which effectively taxes labor-intensive industrial revenue at a higher rate.[7] How deductions are implemented will dramatically change the effective total tax, and thus the flatness of the tax. Thus, a flat tax proposal is not fully defined unless the proposal includes a differentiation between deductible and non-deductible expenses.

Tax effects

Diminishing marginal utility

Flat tax benefits higher income brackets progressively due to decline in marginal value.[8] If a flat tax system has a large exemption, it is effectively a progressive tax. As a result, the term "flat tax" is actually a shorthand for the more proper marginally flat tax.

Administration and enforcement

One type of flat tax would be imposed on all income once; at the source of the income. Hall and Rabushka proposed an amendment to the U.S. Internal Revenue Code that would implement the variant of the flat tax they advocate.[1] This amendment, only a few pages long, would replace hundreds of pages of statutory language (although most statutory language in taxation statutes is not directed at specifying graduated tax rates).

As it now stands, the U.S. Internal Revenue Code is over several million words long, and contains many loopholes, deductions, and exemptions which, advocates of flat taxes claim, render the collection of taxes and the enforcement of tax law complicated and inefficient.

It is further argued that current tax law slows economic growth by distorting economic incentives, and by allowing, even encouraging, tax avoidance. With a flat tax, there are fewer incentives than in the current system to create tax shelters, and to engage in other forms of tax avoidance.

Flat tax critics contend that a flat tax system could be created with many loopholes, or a progressive tax system without loopholes, and that a progressive tax system could be as simple, or simpler, than a flat tax system. A simple progressive tax would also discourage tax avoidance.

Under a pure flat tax without deductions, every tax period a company would make a single payment to the government covering the taxes on the employees and the taxes on the company profit.[9] For example, suppose that in a given year, a company called ACME earns a profit of 3 million, spends 2 million in wages, and spends 1 million on other expenses that under the tax law is taxable income to recipients, such as the receipt of stock options, bonuses, and certain executive privileges. Given a flat rate of 15%, ACME would then owe the U.S. Internal Revenue Service (IRS) (3M + 2M + 1M) × 0.15 = 900,000. This payment would, in one fell swoop, settle the tax liabilities of ACME's employees as well as the corporate taxes owed by ACME. Most employees throughout the economy would never need to interact with the IRS, as all tax owed on wages, interest, dividends, royalties, etc. would be withheld at the source. The main exceptions would be employees with incomes from personal ventures. The Economist claims that such a system would reduce the number of entities required to file returns from about 130 million individuals, households, and businesses, as at present, to a mere 8 million businesses and self-employed.[10]

However, this simplicity depends on the absence of deductions of any kind being allowed (or at least no variability in the deductions of different people). Furthermore, if income of differing types are segregated (e.g., pass-through, long term cap gains, regular income, etc.) then complications ensue. For example, if realized capital gains were subject to the flat tax, the law would require brokers and mutual funds to calculate the realized capital gain on all sales and redemption. If there were a gain, a tax equal to 15% of the amount of the gain would be withheld and sent to the IRS. If there were a loss, the amount would be reported to the IRS. The loss would offset gains, and then the IRS would settle up with taxpayers at the end of the period. Lacking deductions, this scheme cannot be used to implement economic and social policy indirectly by tax credits and thus, as noted above, the simplifications to the government's revenue collection apparatus might be offset by new government ministries required to administer those policies.


Russia was considered a prime case of the success of a flat tax; the real revenues from its personal income tax rose by 25.2% in the first year after the country introduced a flat tax in 2001, followed by a 24.6% increase in the second year, and a 15.2% increase in the third year.[11]

The Russian example is often used as proof of the validity of this analysis, despite an International Monetary Fund study in 2006 which found that there was no sign "of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms" in Russia or in other countries.[12]

In 2021, Russia ended its flat tax on personal income as it introduced a second higher tax rate.[13]

Bulgaria's entry into the EU in 2007 was marked by a spur of reforms aimed at reducing the large share of informal economic activity, estimated at 43% in 2006. Parliament approved the introduction of a 10% corporate income tax rate for 2007, to be followed by a 10% personal income tax rate the next year. The IMF was wary of this reform, arguing that the simplified tax system would lower the budget surplus and encourage a larger current account deficit. At the time of these discussions, however, the Bulgarian government did not need external financing and proceeded with its reform plans. The year 2007 brought a huge growth of revenue from corporate income tax (by 39% compared with the previous year) and surpassed the Ministry of Finance's own forecast (27% year on year). The budget surplus rose despite considerable emergency spending at the end of the year. There were several reasons for this beneficial effect: (i) the tax rate limited the incentives for tax evasion, (ii) the optimism at the beginning of the country's EU membership, (iii) and the increase in foreign direct investment, which reached an all-time annual record of €9 billion (about 11% of GDP).[14]

Overall structure

Taxes other than the income tax (for example, taxes on sales and payrolls) tend to be regressive. Under such a structure, those with lower incomes tend to pay a higher proportion of their income in total taxes than the affluent do. The fraction of household income that is a return to capital (dividends, interest, royalties, profits of unincorporated businesses) is positively correlated with total household income.[citation needed] Hence a flat tax limited to wages would seem to leave the wealthy better off. Modifying the tax base can change the effects. A flat tax could be targeted at income (rather than wages), which could place the tax burden equally on all earners, including those who earn income primarily from returns on investment. Tax systems could utilize a flat sales tax to target all consumption, which can be modified with rebates or exemptions to remove regressive effects, such as the proposed FairTax in the United States.[15]

Border adjustable

A flat tax system and income taxes overall are not inherently border-adjustable; meaning the tax component embedded into products via taxes imposed on companies (including corporate taxes and payroll taxes) are not removed when exported to a foreign country (see Effect of taxes and subsidies on price). Taxation systems such as a sales tax or value added tax can remove the tax component when goods are exported and apply the tax component on imports. The domestic products could be at a disadvantage to foreign products (at home and abroad) that are border-adjustable, which would affect the global competitiveness of a country. However, it's possible that a flat tax system could be combined with tariffs and credits to act as border adjustments (the proposed Border Tax Equity Act in the United States attempts this). Implementing an income tax with a border adjustment tax credit is a violation of the World Trade Organization agreement. Tax exemptions (allowances) on low income wages, a component of most income tax systems could mitigate this issue for high labour content industries like textiles that compete Globally.

In a subsequent section, various proposals for flat tax-like schemes are discussed, these differ mainly on how they approach with the following issues of deductions, defining income, and policy implementation.

Around the world

See also: List of countries by tax rates

Most countries tax personal income at the national level using progressive rates, but some use a flat rate. Most countries that have or had a flat tax on personal income at the national level are former communist countries or islands.

In some countries, subdivisions are allowed to tax personal income in addition to the national government. Many of these subdivisions use a flat rate, even if their national government uses progressive rates. Examples are all counties and municipalities of the Nordic countries, all prefectures and municipalities of Japan, and some subdivisions of Italy and of the United States.

Jurisdictions that use flat taxes on personal income

National or single level

The table below lists jurisdictions where personal income is taxed by only one government level, using a flat rate. It includes independent countries and other autonomous jurisdictions. The tax rate listed is the one that applies to income from work, but does not include mandatory contributions to social security. In some jurisdictions, different rates (also flat) apply to other types of income, such as from investments.

Personal income taxed by:
  One government level, at a flat rate
  One government level, at progressive rates
  Multiple government levels, all at a flat rate
  Multiple government levels, all at progressive rates
  Multiple government levels, some at a flat rate and some at progressive rates
Jurisdiction Tax rate
 Abkhazia[16] 10%
 Armenia[17] 20%
 Belize[18] 25%
 Bolivia[19] 13%
 Bosnia and Herzegovina[20] 10%[a]
 Bulgaria[19] 10%
 East Timor[21] 10%
 Estonia[19] 20%
 Georgia[19] 20%
 Guernsey[19] 20%[b]
 Hungary[19] 15%
 Jersey[19] 20%
 Kazakhstan[19] 10%
 Kurdistan[19] 5%[c]
 Kyrgyzstan[23] 10%
 Moldova[19] 12%
 Nauru[24] 20%
 North Macedonia[25] 10%
 Romania[19] 10%
 South Ossetia[26] 12%
 Tajikistan[27] 12%
 Transnistria[28] 15%
 Turkmenistan[29] 10%
 Ukraine[19] 19.5%[d]
 Uzbekistan[19] 12%

Subnational jurisdictions

The table below lists jurisdictions where personal income is taxed by multiple government levels, and at least one level uses a flat rate. The tax rates listed are those that apply to income from work, except as otherwise noted. Where a range of rates is listed, it means that the flat rate varies by location, not progressive rates.

Country or
tax rate
tax rate
tax rate
 Denmark[30] progressive all municipalities[e] 23.36 to 26.3%[f]
 Faroe Islands[32] progressive all municipalities 16 to 21.5%[f]
 Finland[33][g] progressive mainland municipalities 4.4 to 10.8%[f]
Åland municipalities 16.5 to 19.7%[f]
 Greenland[35] 10% all municipalities 26% to 28% joint municipal tax[h] 6%
unincorporated area[i] 26%
 Iceland[36] progressive all municipalities 12.44 to 14.74%
 Italy[37][38][j] progressive  Abruzzo 1.73% most municipalities 0.1 to 0.8%
 Aosta Valley 1.23% some municipalities 0.15 to 0.5%
 Basilicata 1.23% most municipalities 0.1 to 0.8%
 Calabria 1.73% most municipalities 0.2 to 1.2%
 Sardinia 1.23% some municipalities 0.1 to 0.8%
 Sicily 1.23% most municipalities 0.2 to 0.938%
 Veneto 1.23% most municipalities 0.2 to 0.8%
other regions progressive most municipalities 0.08 to 1.2%
 Japan[39] progressive all prefectures 4% all municipalities 6%
 Norway[40][k] progressive all counties 2.35% all municipalities 10.95%
 Sweden[19][42][l] 20% Gotland County Gotland Municipality 33.6%
other counties 10.83 to 12.38% all municipalities 16.6 to 23.8%
  Switzerland[m] progressive  Obwalden[44] 6.03% all municipalities 6.948 to 9.45%[f]
 Uri[45] 7.1% all municipalities 6.39 to 8.52%[f]
 United Kingdom[n] progressive  Wales[46] 10%
 United States[o] progressive  Alabama[p] progressive Macon County[49] 1%
some municipalities[49][50] 0.5 to 3%
 Arizona[51] 2.5%
 Colorado[52] 4.4%
 Delaware[q] progressive Wilmington[53] 1.25%
 Georgia[54] 5.49%
 Idaho[55] 5.8%
 Illinois[56] 4.95%
 Indiana[57] 3.05% all counties 0.5 to 3%
 Kansas[r] progressive some counties[58] 0.75%[s]
some municipalities[58] 0.125 to 2.25%[s]
 Kentucky[59][t] 4% most counties[60] 0.45 to 2.25%
some municipalities[60] 0.5 to 2.5%
some school districts[60] 0.5 to 0.75%
 Maryland[v] progressive most counties[61][u] 2.25 to 3.2%
 Michigan[62][q] 4.25% some municipalities[63] 1 to 2.4%
 Mississippi[64] 4.7%
 Missouri[q] progressive Kansas City[65] 1%
Saint Louis[66] 1%
 New Hampshire[67] 3%[s]
 North Carolina[68] 4.5%
 Ohio[w] progressive most municipalities[69] 0.5 to 3%
some school districts[70] 0.25 to 2%
 Oregon[x] progressive Portland Metro[71] 1%
 Pennsylvania[72][y] 3.07% most municipalities[73] 0.312 to 3.75%
most school districts[73] 0.5 to 2.05%
 Utah[74] 4.65%
 Washington[75] 7%[z]

Jurisdictions without permanent population

Despite not having a permanent population, some jurisdictions tax the local income of temporary workers, using a flat rate.

Jurisdiction Tax rate
 British Antarctic Territory[76] 7%
 French Southern and Antarctic Lands[77] 9%[aa]
 South Georgia and the South Sandwich Islands[78] 7%

Jurisdictions reputed to have a flat tax

Jurisdictions that had a flat tax

Subnational jurisdictions

See also


  1. ^ The national government does not tax income, but all three subdivisions (Federation of Bosnia and Herzegovina, Republika Srpska and Brčko District) tax income using the same flat rate.[20]
  2. ^ Applies to Guernsey and Alderney.[19] Sark does not tax income, but taxes assets at a flat rate with minimum and maximum amounts.[22]
  3. ^ The autonomous region of Kurdistan taxes personal income at a flat rate instead of the progressive rates set by the federal government of Iraq.[19]
  4. ^ Composed of a regular tax rate of 18% and a military tax of 1.5%.[19]
  5. ^ In Ertholmene, which is not part of a municipality, there is no municipal tax.[31]
  6. ^ a b c d e f Plus church tax for members of certain religions, also at a flat rate.
  7. ^ Welfare services are financed by the national government in mainland Finland and by the municipalities in Åland. Accordingly, in Åland the national tax rates are reduced by 12.64pp,[34] and the municipal tax rates are higher than in mainland Finland. For comparison with mainland Finland, if this reduction applied to the municipal tax rates in Åland, they would be 3.86 to 7.06%.
  8. ^ Collected by the national government and distributed to the municipalities.
  9. ^ Set by the national government for the area.
  10. ^ Most municipalities tax income, most using a flat rate but some use progressive rates.[38]
  11. ^ Also applies to other Norwegian territories except Svalbard.[41]
  12. ^ Although every government level uses a flat tax rate, the national tax has a much higher exemption, so the combined tax by all levels is progressive.[19]

    The combined county and municipal tax rate ranges from 28.98 to 35.3%.[42] In Gotland, the only municipality handles county and municipal functions, so the county does not tax income and the municipality uses a tax rate similar to the combined county and municipal rate in other municipalities.

  13. ^ All other cantons and municipalities use progressive rates.[43]
  14. ^ The national progressive rates apply to England and Northern Ireland without modifications. They are reduced in Wales, whose government adds a flat rate.[46] Scotland replaces the national rates with its own progressive rates.[47]
  15. ^ All other states, counties and municipalities either use progressive rates or do not tax income.
  16. ^ Most counties and most municipalities in this state do not tax income,[48] and all those that do use a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 4% depending on the location.
  17. ^ a b c Most municipalities in this state do not tax income. All those that do use a flat rate.
  18. ^ No counties or municipalities in this state tax income from work, but some tax interest and dividends, all using a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 3% depending on the location.[58]
  19. ^ a b c Only applies to interest and dividends. This jurisdiction does not tax income from work.
  20. ^ Most counties, some municipalities and some school districts in this state tax income, most using a flat rate but some using regressive rates. Where a county, municipal or school district tax exists, the combined rate ranges from 0.45 to 3.75% depending on the location.[60]
  21. ^ a b Including the city of Baltimore, which is equivalent to a county.
  22. ^ All counties in this state tax income.[u] Most use a flat rate, but some use progressive rates.
  23. ^ Most municipalities and some school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.25 to 4.5% depending on the location.[69][70]
  24. ^ Most counties and municipalities in this state do not tax income. Of those that do, some use a flat rate, and some use progressive rates.[71]
  25. ^ Most municipalities and most school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.312 to 3.75% depending on the location.[73]
  26. ^ Only applies to some types of capital gains. This jurisdiction does not tax income from work.
  27. ^ 6.3% for residents of Réunion.[77]


  1. ^ a b The Flat Tax, Robert E. Hall and Alvin Rabushka, Hoover Institution, 2 April 2007.
  2. ^ Contribution and Benefit Base, United States Social Security Administration.
  3. ^ Are Social Security taxes regressive?, The Economist, 14 April 2009.
  4. ^ "When Is a Dividend Deductible?". CFO. 18 September 2008. Archived from the original on 14 March 2010. Retrieved 28 November 2009.
  5. ^ Publication 936 (2021), Home Mortgage Interest Deduction, 5 January 2022.
  6. ^ Federal Income Tax Credits and Other Incentives for Energy Efficiency, Energy Star.
  7. ^ Herman Cain's 9-9-9 Tax Plan, Edward D. Kleinbard, Social Science Research Network, 24 October 2011.
  8. ^ The Consumer: Marginal Value, Marginal Utility, and Consumer Surplus, Price Theory: An Intermediate Text, David D. Friedman, 1990.
  9. ^ "The flat-tax revolution". The Economist. 14 April 2005.
  10. ^ "The case for flat taxes". The Economist. 14 April 2005.
  11. ^ The Flat Tax at Work in Russia: Year Three, Alvin Rabushka, Hoover Institution, 26 April 2004.
  12. ^ The "Flat Tax(es)": Principles and Evidence, Michael Keen, Yitae Kim, and Ricardo Varsano, International Monetary Fund, September 2006.
  13. ^ a b Russian Federation: Russia raises individual income tax for high earners to 15% as of 2021, Lexology, 1 December 2020.
  14. ^ Flat Tax Reform in Ukraine: Lessons from Bulgaria, Simeon Djankov, CEPR.ORG, 13 December 2022.
  15. ^ Boortz, Neal; Linder, John (2006). The FairTax Book (Paperback ed.). Regan Books. ISBN 0-06-087549-6.
  16. ^ "Закон Республики Абхазия о подоходном налоге с физических лиц и индивидуальных предпринимателей" [Law of the Republic of Abkhazia on income tax from individuals and individual entrepreneurs] (PDF) (in Russian). Ministry of Taxes and Fees of Abkhazia.
  17. ^ Armenia – Individual – Taxes on personal income, PricewaterhouseCoopers.
  18. ^ File Your Personal Income Tax Form, Income Tax Department of Belize.
  19. ^ a b c d e f g h i j k l m n o p q r s t u "Worldwide Personal Tax and Immigration Guide". Ernst & Young.
  20. ^ a b Bosnia and Herzegovina – Individual – Taxes on personal income, PricewaterhouseCoopers.
  21. ^ Timor-Leste – Individual – Taxes on personal income, PricewaterhouseCoopers.
  22. ^ "Direct Taxes for 2024 (Sark) Ordinance, 2023". Guernsey Legal Resources.
  23. ^ Kyrgyzstan – Individual – Taxes on personal income, PricewaterhouseCoopers.
  24. ^ "Employment and Services Tax Act 2014". Republic of Nauru Law.
  25. ^ "North Macedonia – Individual – Taxes on personal income". PricewaterhouseCoopers.
  26. ^ "Law on the income tax on individuals" (in Russian). Committee on Taxes and Duties of the Republic of South Ossetia. Archived from the original on 5 November 2013. Retrieved 19 June 2017.
  27. ^ Tajikistan – Individual – Taxes on personal income, PricewaterhouseCoopers.
  28. ^ "Закон Приднестровской Молдавской Республики о подоходном налоге с физических лиц" [Law of the Pridnestrovian Moldavian Republic on income tax from individuals] (in Russian). Supreme Council of the Pridnestrovian Moldavian Republic.
  29. ^ Turkmenistan – Individual – Taxes on personal income, PricewaterhouseCoopers.
  30. ^ Local government personal taxation by time, region and tax rate, Statistics Denmark.
  31. ^ Residents of Danish island cannot vote, DR, 21 November 2017 (in Danish).
  32. ^ "Talva yvir kommunuskatt, kirkjuskatt og barnafrádrátt 2024" [Table of municipal tax, church tax and child deduction 2024] (in Faroese). TAKS.
  33. ^ "Kuntien ja seurakuntien tuloveroprosentit vuonna 2024" [Municipal and church income tax rates in year 2024] (in Finnish). Tax Administration of Finland. 22 November 2023.
  34. ^ "Inkomstskattelag, 124 §" [Income tax law, paragraph 124] (in Swedish). Finlex.
  35. ^ Greenland – Individual – Taxes on personal income, PricewaterhouseCoopers.
  36. ^ Municipal tax, Icelandic Association of Local Authorities (in Icelandic).
  37. ^ Regional additional to the personal income tax, Department of Finance of Italy (in Italian).
  38. ^ a b Municipal additional to the personal income tax, Department of Finance of Italy (in Italian).
  39. ^ Overview of individual tax system, Japan External Trade Organization.
  40. ^ "Forskuddsmeldingen 2024" [Advance notice 2024] (in Norwegian). Norwegian Tax Administration. 15 December 2023.
  41. ^ Jan Mayen and the Norwegian dependencies in Antarctica, Norwegian Tax Administration (in Norwegian).
  42. ^ a b "Local tax rates 2024, by municipality". Statistics Sweden. 15 December 2023.
  43. ^ Switzerland Highlights 2023, Deloitte, January 2023.
  44. ^ "Steuerfüsse 2001-2024" [Tax bases 2001–2024] (in German). Canton of Obwalden. 7 December 2023.
  45. ^ "Natürliche Personen – Steuersätze und Tarife 2012–2024" [Natural persons – tax rates and tariffs 2012–2024] (in German). Canton of Uri.
  46. ^ a b Welsh Rates of Income Tax, Welsh Government, 9 March 2022.
  47. ^ Income Tax in Scotland, Gov.uk.
  48. ^ Alabama, TimeTrex.
  49. ^ a b Occupational Tax Return, Avenu.
  50. ^ Occupational tax reporting, City of Tuskegee.
  51. ^ "Withholding FAQs". Arizona Departmen of Revenue.
  52. ^ Individual Income Tax Guide, Colorado Department of Revenue.
  53. ^ Earned income tax regulations, City of Wilmington.
  54. ^ "HB 1437". Georgia General Assembly.
  55. ^ "Individual Income Tax Basics". Idaho State Tax Commission.
  56. ^ Income Tax Rates, Illinois Department of Revenue.
  57. ^ How to compute withholding for state and county income tax, Department of Revenue of Indiana.
  58. ^ a b c "Local intangibles tax return 2024" (PDF). Kansas Department of Revenue.
  59. ^ "DOR Announces Updates to Individual Income Tax for 2024 Tax Year". Kentucky Department of Revenue. 1 September 2023.
  60. ^ a b c d Occupational Taxes, Kentucky Secretary of State.
  61. ^ Tax Rates, Comptroller of Maryland.
  62. ^ Withholding Tax Information by Calendar Year, Michigan Department of Treasury.
  63. ^ What cities impose an income tax?, Michigan Department of Treasury.
  64. ^ House Bill 531, Mississippi Legislature, 2022.
  65. ^ Have you paid your KCMO earnings tax?, Kansas City, Missouri.
  66. ^ Earnings Tax Department, City of Saint Louis.
  67. ^ Overview of New Hampshire taxes, Department of Revenue Administration of New Hampshire.
  68. ^ Tax Rate Schedules, North Carolina Department of Revenue.
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