How income tax rates and slabs work
An income tax slab or bracket is a range of taxable income to which a specified rate applies. Under a progressive system, different portions of income may be taxed at different rates; the highest marginal rate is not necessarily the rate paid on all income.
Taxable income generally means income remaining after exclusions and permitted deductions under the law of the relevant jurisdiction. A tax credit usually reduces calculated tax, whereas a deduction generally reduces the income on which tax is computed. A tax resident may be taxed on a different basis from a non-resident, including possible worldwide-income reporting or treaty relief.
When comparing countries, check national and subnational taxes, social insurance contributions, surcharges, filing status, dividend taxation, capital gains, withholding taxes and double taxation agreements. Corporate tax rates are not necessarily the same as personal income tax rates.
For India, consult the Income Tax Department and official tax law resources. The Income-tax Act, 2025 applies from 1 April 2026, subject to transitional provisions for earlier tax periods; always select the law applicable to the relevant tax year.
Official income tax portals by country
The following links lead to government tax agencies or their published tax guidance. Confirm the tax year and any regional rules before relying on a rate table.
Australia
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Australian Taxation Office (ATO) ↗ ↗Bangladesh
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
National Board of Revenue ↗ ↗Brazil
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Receita Federal ↗ ↗Canada
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Canada Revenue Agency ↗ ↗China
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
State Taxation Administration ↗ ↗Finland
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Finnish Tax Administration ↗ ↗France
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
French Tax Administration ↗ ↗Germany
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Federal Central Tax Office ↗ ↗Hong Kong
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Inland Revenue Department ↗ ↗Hungary
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
National Tax and Customs Administration ↗ ↗India
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Income Tax Department ↗ ↗Indonesia
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Directorate General of Taxes ↗ ↗Ireland
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Revenue ↗ ↗Israel
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Israel Tax Authority ↗ ↗Italy
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Agenzia delle Entrate ↗ ↗Japan
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
National Tax Agency ↗ ↗Kenya
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Kenya Revenue Authority ↗ ↗Malaysia
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Inland Revenue Board ↗ ↗Mexico
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Servicio de Administraci�n Tributaria ↗ ↗Nepal
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Inland Revenue Department ↗ ↗Netherlands
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Belastingdienst ↗ ↗New Zealand
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Inland Revenue ↗ ↗Nigeria
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Federal Inland Revenue Service ↗ ↗Pakistan
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Federal Board of Revenue ↗ ↗Philippines
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Bureau of Internal Revenue ↗ ↗Poland
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Ministry of Finance � Taxes ↗ ↗Portugal
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Tax and Customs Authority ↗ ↗Romania
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
National Agency for Fiscal Administration ↗ ↗Singapore
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Inland Revenue Authority of Singapore ↗ ↗South Africa
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
South African Revenue Service ↗ ↗South Korea
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
National Tax Service ↗ ↗Spain
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Agencia Tributaria ↗ ↗Sri Lanka
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Inland Revenue Department ↗ ↗Sweden
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Swedish Tax Agency ↗ ↗Switzerland
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Federal Tax Administration ↗ ↗Thailand
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Revenue Department ↗ ↗T�rkiye
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Revenue Administration ↗ ↗Uganda
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Uganda Revenue Authority ↗ ↗United Kingdom
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
HM Revenue & Customs / GOV.UK ↗ ↗United States
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
Internal Revenue Service ↗ ↗Vietnam
Consult the national tax authority for the applicable year, taxpayer category, deductions and filing obligations.
General Department of Taxation ↗ ↗
Historical LawDadi income tax rate articles
These articles preserve information from earlier tax years, principally 2017-18 and 2018-19. They remain linked for research and historical comparison, but must not be used as current tax-rate tables without checking later legislative changes.
- Australia Income Tax Rate 2018-19 Historical rates
- Australia Income Tax Rate for Financial Year 2017-18 for salaried Individuals, Self employed persons, Resident individuals and Corporate / Companies Historical rates
- Algeria Income Tax Rate for Financial Year 2017-18. Personal tax rate for salaried Individuals, Self employed persons, Resident individuals and Corporate / Companies Historical rates
- Bangladesh - Income tax Rate 2018-2019 Historical rates
- Bangladesh - Income Tax Rate, Wealth Tax and Company Tax for 2017-18 Historical rates
- Brazil - Income tax Rate 2018-2019 Historical rates
- Brazil - Income Tax Rate for F Y 2017-18 for salaried Individuals, Self employed persons, Resident individuals and Corporate / Companies Historical rates
- Canada - Income Tax Rate for F Y 2018 and 2017 for salaried Individuals, Self employed persons, Resident individuals and Corporate / Companies Historical rates
- China - Income Tax Rate for Financial Year 2017-2018 for salaried Individuals, Self employed persons, Resident individuals and Corporate / Companies Historical rates
- Egypt - Income Tax Rate for Financial Year 2017-2018 for Individuals, Professionals, Non Residents and Corporate / Companies Historical rates
- France - Income Tax Rate 2018-19 Historical rates
- France - Income Tax and Capital Gain Tax Rate for Financial Year 2017-2018. French Tax Rates for salaried Individuals, Resident, Non Resident and Corporate / Companies Historical rates
- Finland - Income Tax Rate 2018-19 Historical rates
- Finland - Income Tax Rate for Financial Year 2017-2018. Finnish Tax Rates for salaried Individuals, Resident, Non Resident and Corporate / Companies Historical rates
- Germany - Income Tax Rate 2018-19 Historical rates
- Germany - Income Tax Rate for Financial Year 2017-2018. German Tax Rates for salaried Individuals, Resident, Non Resident and Corporate / Companies Historical rates
- Hon Kong Income tax Rate 2018-19 Historical rates
- Hong Kong - Income Tax Rate for Assessment Year 2017-2018. Personal Tax Rates, Resident, Non Resident and Corporate / Companies Historical rates
- Hungary - Income Tax Rate for Assessment Year 2017-2018. Individual Tax Rates, Resident, Non Resident, Capital Gain Tax and Corporate / Companies Historical rates
- Income Tax Rate 2018-19, AY 19-20 Historical rates
- India - TDS Rate for FY 2018-19, AY 19-20 Historical rates
- TDS Rates for Non Resident Indian (NRI) Payments FY 2018-2019, AY 2019-2020 Historical rates
- India - Income Tax Rate for Financial Year 2017-18, Assessment Year 2018-19 for Individuals, Sr. Citizen, Partnership Firms, Body of Individuals Trust and Companies Historical rates
- Indonesia - Income Tax Rate for 2017-2018. Personal Tax Rates, Resident, Non Resident, Capital Gain Tax and Corporate / Companies taxes Historical rates
- Israel - Income Tax Rate 2018-19 Historical rates
- Israel - Income Tax Rates for 2017-2018. Individual Tax Rates, Resident, Non Resident, Capital Gain Tax and Corporate / Companies taxes Historical rates
- Italy - Income tax Rate 2018-19 Historical rates
- Italy - Income Tax Rate for 2017-2018. Personal income Tax Rates, Resident, Non Resident, Capital Gain Tax and Corporate / Companies taxes Historical rates
- Japan - Income Tax Rate for 2017-2018. Individual income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- Kenya - Income Tax Rate 2018-19 Historical rates
- Kenya - Income Tax Rate for 2017-2018. Personal income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- - Income tax Rate 2018-19 Historical rates
- Korea - Republic of Korea (South) Income Tax Rate for 2017-2018. Personal income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- Malta Income Tax Rate 2018-19 Historical rates
- Malta - Income Tax Rate for 2017-2018. Personal income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- Malaysia - Income tax Rate 2018-19 Historical rates
- Malaysia - Income Tax Rate, GST, Corporate Tax and Capital Gain Tax for Financial Year 2017-18 Historical rates
- Mexico - Income Tax Rate for 2017-2018. Personal (Individual) income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- Nepal - Income Tax Rate in Nepal for Financial Year 2074-75, Indian Financial Year 2017-18 Historical rates
- Nepal - Income Tax Rate 2075-76 (2018-19) Historical rates
- New Zealand - Income Tax Rate 2018-2019 Historical rates
- New Zealand - Income Tax Rate for 2017-2018. Individual (Personal) income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- Netherlands - Income tax Rate 2018-2019 Historical rates
- Netherlands - Income Tax Rate for 2017-2018. Individual (Personal) income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes Historical rates
- Nigeria - Income Tax Rate 2018-2019 Historical rates
- Nigeria - Personal Income Tax Rate for 2017-2018. Capital Gain Tax and Corporate / Companies tax Rates for Residents and Non Residents Historical rates
- Pakistan - Income tax Rate 2018-19 Historical rates
- Pakistan - Income Tax Rate for Financial Year 2017-18 for salaried Individuals, Self employed persons, Sr. Citizen and Corporate / Companies Historical rates
- Philippines - Income tax Rate 2018-2019 Historical rates
- Philippines - Individual (Personal) Income Tax Rate for 2017-2018. Capital Gain Tax and Corporate / Companies tax Rates for Residents and Non Residents Historical rates
- Poland - Income tax Rate 2018-2019 Historical rates
- Poland - Personal (Individual) Income Tax Rate for 2017-2018. Capital Gain Tax and Corporate / Companies tax Rates for Residents and Non Residents Historical rates
- Portugal - Income Tax Rate 2018-2019 Historical rates
- Portugal - Personal Income Tax Rate for 2017-2018. Individual tax, Capital Gain Tax and Corporate / Companies tax Rates for Residents and Non Residents Historical rates
- Romania - Income Tax Rate 2018-2019 Historical rates
- Romania - Income Tax Rate for 2017-2018. Personal (Individual) tax, Capital Gain Tax and Corporate / Companies tax Rates for Residents and Non Residents Historical rates
- Singapore - Income tax Rate 2018-2019 Historical rates
- Singapore - Income Tax Rate for YA 2017 onwards for Resident Individuals and Foreigners Historical rates
- South Africa - Income tax Rate 2018-2019 Historical rates
- South Africa - Income Tax Rate 2017-2018 for Personal (Individual) tax, Capital Gain Tax and Corporate / Companies, Residents and Non Residents Historical rates
- Spain - Income tax Rate 2018-2019 Historical rates
- Spain - Income Tax Rate 2017-2018 for Individual (Personal) tax, Capital Gain Tax and Corporate / Companies, Residents and Non Residents Historical rates
- Sri Lanka - Income Tax Rate 2016, 2017, 2018 for Individual (Personal) tax, Capital Gain Tax and Corporate / Companies, Residents and Non Residents Historical rates
- Sweden - Income Tax Rate 2018-2019 Historical rates
- Sweden - Income Tax Rate 2017, 2018 for Individual (Personal) tax, Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- Switzerland - Income tax Rate 2018-2019 Historical rates
- Switzerland - Income Tax Rate for 2017, 2018 for Individual (Personal) tax, Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- Tanzania - Income Tax Rate for 2017-2018 for Individuals (Personal) tax, Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- Thailand - Income Tax Rate 2018-2019 Historical rates
- Thailand - Personal Income Tax Rate for 2017-2018 for Individuals. Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- Turkey - Income tax Rate 2018-2019 Historical rates
- - Personal Income Tax Rate for 2017-2018 for Individuals. Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- Uganda - Individual Income Tax Rate for 2017-2018. Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- Ukraine - Personal Income Tax Rate for 2017-2018. Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- UK - Income tax Rate 2018-2019 Historical rates
- UK - Personal Income Tax Rate for 2017-2018. United Kingdom Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents Historical rates
- USA - Federal Income Tax Rates 2018 Historical rates
- USA - Personal Income Tax Rate for 2018 and 2017. United States of America Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents. Federal Taxes Historical rates
- Vietnam - Personal Income Tax Rate for 2017-2018. Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents of Vietnam Historical rates
- Zimbabwe - Income Tax Rate 2018 Historical rates
- Zimbabwe - Personal Income Tax Rate for 2017-2018. Capital Gain and Corporate / Companies Tax Rates for Residents and Non Residents of Zimbabwe Historical rates
Frequently asked questions
How do I find the current tax slab for my country?
Choose your country's official tax authority above, select the correct tax year and taxpayer category, and verify the latest published rates and allowances.
Are income tax rates the same for residents and non-residents?
Not always. Residence, source of income and tax treaty provisions can change applicable rates and reporting obligations.
Do capital gains and dividends use the same rates as salary?
Not necessarily. Many jurisdictions impose separate rules or rates on capital gains, dividends, interest and business income.
Can I use a 2018-19 tax article for a 2026 return?
No. Older LawDadi articles are included as an archive. Verify current legislation and official guidance for the applicable tax period.
This directory provides general information, not individualized tax advice. Official legislation and tax-authority guidance govern.
