page_title: Flat tax
section_title: Jurisdictions that have a flat tax on personal income
hierarchical_section_title: Flat tax / Around the world / Jurisdictions that have a flat tax on personal income
caption_attribution_description: English: Personal income taxed by: &#160;&#160; None &#160;&#160; One government level, at a flat rate &#160;&#160; One government level, at progressive rates &#160;&#160; Multiple government levels, at a flat rate &#160;&#160; Multiple government levels, at progressive rates &#160;&#160; Multiple government levels, some at a flat rate and some at progressive rates
context_page_description: A flat tax is a tax system with a constant marginal rate, usually applied to individual or corporate income. A true flat tax would be a proportional tax, but implementations are often progressive and sometimes regressive depending on deductions and exemptions in the tax base. There are various tax systems that are labeled "flat tax" even though they are significantly different.
context_section_description: The table below lists jurisdictions where the personal income tax imposed by all levels of government is 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.
caption: Personal income taxed by:   None   One government level, at a flat rate   One government level, at progressive rates   Multiple government levels, at a flat rate   Multiple government levels, at progressive rates   Multiple government levels, some at a flat rate and some at progressive rates
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