How countries tax your income
Compare personal and corporate tax systems, then explore the rules and exceptions behind each classification.
Select a country to inspect its rule and sources.
Compare all jurisdictions in a table
What the classifications mean
Worldwide
Residence normally brings domestic and foreign income into the tax base. Exemptions, credits and treaties can change the amount ultimately payable.
Territorial
The tax base primarily follows where income arises. Source rules matter: a foreign customer, account or company does not by itself make income foreign-source.
Remittance-based
For the relevant taxpayer or income category, bringing foreign income into the country can affect taxation. Residence, domicile, timing and the nature of the funds matter.
Mixed or conditional
Different rules apply according to nationality, residence history, income type, exemptions or substance. Read the conditions instead of treating the colour as a verdict.
No general income tax
No broad income tax of the relevant type is identified. Other taxes, social charges, business taxes and foreign-country obligations may still apply.
Special regimes
A temporary exemption, flat-tax election or non-dom treatment can differ from the baseline. These programmes are recorded separately in the country guides.