| Jurisdiction | Tax Rate (%) |
| Abkhazia | 10% |
| Andorra | 10 |
| Anguilla | 3 |
| Belarus | 12 |
| Belize | 25 |
| Bolivia | 13 |
| Boznia and Herzegovina | 10 |
| Bulgaria | 10 |
| Czech Republic | 15 |
| Estonia | 21 |
| Georgia | 20 |
| Greenland | 37 |
| Grenada | 30 |
| Guernsey | 20 |
| Guyana | 33.3 |
| Hong Kong | 15 |
| Hungary | 16 |
| Jamaica | 24 |
| Jersey | 20 |
| Kazakhstan | 10 |
| Kyrgyzstan | 10 |
| Latvia | 24 |
| Lithuania | 20 |
| Macedonia | 10 |
| Madagascar | 20 |
| Mauritius | 15 |
| Mongolia | 10 |
| Montenegro | 9 |
| Nagorno-Karabakh | 5 |
| Pridnestrovia | 10 |
| Romania | 16 |
| Russia | 13 |
| Serbia | 12 |
| St. Helena | 25 |
| Seychelles | 15 |
| Slovakia | 19 |
| South Ossetia | 12 |
| South Sudan | 10 |
| Switzerland | 11 |
| Timor-Leste | 10 |
| Trinidad and Tobago | 25 |
| Turkmenistan | 10 |
| Tuvalu | 30 |
| Yemen | 15 |
| Notes: | |
| Czech Republic has a Temporary 22% Upper Rate | |
| Greenland has an Additional 5% Municipal Flat Rate | |
| Slovakia has a Temporary 25% Upper Rate | |
| Switzerland
has an Additional 4…35% Cantonal and Municipal Flat Rate Isle of Man is Considering a 20% Flat Tax Effective April 1, 2016 |
|
Friday, March 20, 2015
Countries or Jurisdictions With a Flat Tax as of March 2015 (Includes Personal Exemption or Allowance. Effective Zero Rate on First Tranche of Earnings or Self-Employed Business Profits)
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