The flat tax movement peaked at 40 countries. Beginning in 2009, the following countries
added a second (or more) higher rate(s) on upper-income households, with two
adding a second lower rate.
Tuvalu, 2009: added second lower rate of 15% to previous 30%
flat rate
Iceland, 2010:
replaced 36% flat rate with progressive rate schedule up to 46.28%
Ukraine, 2011: added
second higher rate of 17% to previous 13% flat rate
Czech Republic, 2013:
added second higher rate of 22% to previous 15% flat rate
Slovakia, 2013: added
second higher rate of 25% to previous 19% flat rate
Montenegro, 2013:
added second higher rate of 15% to previous 9% rate
Albania, 2014: replaced
10% flat rate with two rates of 13% and 23%
Grenada, 2014: added
second lower rate of 15% to previous 30% flat rate
St. Helena, 2015: replaced
25% flat rate with two rates of 26% and 31%
Jamaica, 2016: added
second higher rate of 30% to previous 25% flat rate
Guyana, 2017:
replaced 30% flat rate with two rates of 28% and 40%
Mauritius, 2017:
replaced flat rate of 15% with two rates of 10% and 20%
Trinidad and Tobago, 2017: added second higher rate of 30% to previous
25% flat rate
Latvia, 2018:
Replaced its 23% flat rate with three rates of 20%, 23%, and 31.4%
North Macedonia, 2019:
added second higher rate of 18% to previous 10% flat rate
The second higher rates in the Czech Republic and Slovakia
are temporary 7-year measures. They may
be extended, made permanent, or allowed to lapse.
All of these measures were enacted after the financial
crisis of 2008-09, some to raise additional revenue, others promoted by newly-elected
leftist political parties.
Updates will be posted if and when other countries add a second
or more rates to their flat tax, or if new countries adopt a flat tax.
