Tax Atlas

Income Tax Brackets by Country — 2026

Compare income tax brackets across 9 countries for the 2026 tax year. Each country's brackets, rates, and thresholds — verified against official government sources and reviewed by credentialed tax professionals. Free, no signup.

2026 tax bracket comparison — all 9 countries

Country Tax year Brackets Lowest rate Top rate Top bracket from
🇺🇸 United States 2026 7 10% 37% $640,600
🇬🇧 United Kingdom 2026/27 3 20% 45% £112,570
🇮🇳 India FY 2026-27 7 0% 30% ₹24,00,000
🇨🇦 Canada 2026 5 14% 33% $258,482
🇦🇺 Australia 2026-27 5 0% 45% $190,000
🇳🇿 New Zealand 2026-27 5 10.5% 39% $180,000
🇮🇪 Ireland 2026 2 20% 40% €44,000
🇸🇬 Singapore 2026 13 0% 24% $1,000,000
🇿🇦 South Africa 2026/27 7 18% 45% R 1 878 600

"Top bracket from" shows the income threshold where the top marginal rate begins (local currency). Rates shown are income tax only — social contributions (NI, USC, CPF etc.) apply separately. Click a country name for the full bracket breakdown.

Tax brackets by country

Each page includes the full bracket table, year-over-year changes, worked examples, and a step-by-step calculation guide.

🇺🇸 United States

7 federal brackets (10%–37%) · $16,100 standard deduction · inflation-adjusted annually

Reviewed by Cameron Turner · CPA

🇬🇧 United Kingdom

3 bands (20%/40%/45%) · £12,570 personal allowance (frozen) · NI on top

Reviewed by Anastasiia Skuratova · ACA (ICAEW)

🇮🇳 India

7 slabs (0%–30%) · ₹75k standard deduction · zero tax up to ₹12.75L gross

Reviewed by CA Archa Ak · CA (ICAI)

🇨🇦 Canada

5 federal + 5 Ontario brackets (14%–33% / 5.05%–13.16%) · BPA credit

Reviewed by Mark Khondowe · CPA (CPA Canada), ACCA

🇦🇺 Australia

5 brackets (0%–45%) · A$18,200 tax-free · LITO up to $700 · 2% Medicare Levy

Reviewed by Bivatshu Paneru · ASA (CPA Australia)

🇳🇿 New Zealand

5 brackets (10.5%–39%) · no tax-free threshold · ACC levy 1.75%

Reviewed by Chantal Rapley · CA ANZ

🇮🇪 Ireland

2 rates (20%/40%) split at SRCOP · USC + PRSI on top · tax credits

Reviewed by Padhraic Mulpeter · CAI + AITI CTA

🇸🇬 Singapore

11 brackets (0%–24%) · first S$20,000 at 0% · CPF relief for residents

Reviewed by Wei Ling Wong · ATA + CA (Singapore)

🇿🇦 South Africa

7 brackets (18%–45%) · R17,820 primary rebate · effective tax-free ~R99,000

Reviewed by Cornél van Zyl · CA(SA) + Registered Tax Practitioner

Which country has the lowest / highest tax brackets?

Which country has the lowest top income tax rate?

Singapore has the lowest top marginal rate at 24%, applied only to chargeable income above S$1,000,000. For most middle incomes under S$120,000, the effective rate is below 10% — making Singapore one of the most tax-efficient jurisdictions for employed professionals.

Singapore tax brackets →

Which country has no tax-free threshold on income tax?

New Zealand taxes every dollar of income from the first dollar at 10.5%. There is no tax-free threshold — unlike Australia ($18,200), the UK (£12,570), or the US ($16,100 standard deduction). The Independent Earner Tax Credit (IETC) partially offsets this for incomes between $24,000 and $70,000, but it is not a threshold exemption.

New Zealand tax brackets →

Which country has the most income tax brackets?

The United States has 7 federal income tax brackets (10% to 37%), and Singapore has 11 progressive bands (0% to 24%). Most countries on Tax Atlas use 3–7 brackets. Ireland uses just two rates (20% and 40%), but adds USC and PRSI as separate multi-band levies on top.

US federal tax brackets →

Where is the highest effective top marginal rate across all 9 countries?

Ireland's combined top marginal burden is the highest: 40% income tax + 8% USC + 4.24% PRSI = ~52% on income above €70,044. South Africa also reaches 45% top bracket rate. The UK's top rate is 45% (plus 2% NI). In practice, South Africa and Ireland have the heaviest top-of-income burden among the 9 countries on Tax Atlas.

Ireland tax brackets →

Do all 9 countries use progressive tax brackets?

Yes. All 9 countries on Tax Atlas use progressive tax systems — higher income is taxed at higher rates. None use a flat tax. The degree of progressivity varies significantly: Singapore's system is mildly progressive with a 24% top rate, while Ireland's combined income tax + USC + PRSI reaches over 52% at the margin. India's New Regime spans 0% to 30%, with a full rebate for incomes under ₹12 lakh.

Browse all countries →

Frequently asked questions

How are tax brackets different from tax rates?
A tax bracket defines the income range where a specific rate applies. Your marginal rate is the rate that applies to your last dollar of income. Your effective rate is your total tax divided by gross income — it is always lower than your marginal rate because lower income portions are taxed at lower bracket rates. For example, a US single filer earning $100,000 is in the 22% bracket, but their effective federal rate is around 15%.
Why do tax brackets change each year?
Most countries adjust bracket thresholds annually for inflation to prevent "bracket creep" — where salary increases push workers into higher brackets without real income gains. The US (via CPI indexing), Australia, and Canada adjust annually. The UK froze its thresholds from 2021 through 2028, which effectively acts as a stealth tax increase. India adjusts its new regime slabs periodically through the Budget.
Do all countries use progressive tax brackets?
All 9 countries on Tax Atlas use progressive tax systems. None use a flat rate on all income. However, some countries stack multiple progressive systems on top of each other (Ireland: income tax + USC + PRSI; UK: income tax + National Insurance), which produces a complex effective rate that differs significantly from the headline bracket rates.
Where can I find official tax bracket sources for each country?
Each country page links directly to its official tax authority: IRS (US), HMRC (UK), Income Tax Department (India), CRA (Canada), ATO (Australia), IRD (New Zealand), Revenue.ie (Ireland), IRAS (Singapore), SARS (South Africa). All Tax Atlas bracket data is sourced from these authorities and reviewed by credentialed tax professionals in each jurisdiction.
How are Tax Atlas brackets verified?
Each country configuration is cross-checked against official government sources and reviewed by a credentialed tax professional in that jurisdiction — CPA, Chartered Accountant, Chartered Tax Adviser, or equivalent. The reviewer name, credential, and review date are displayed on each country's bracket page. Bracket data is updated at the start of each tax year.

Explore more Tax Atlas tools

Bracket data sourced from official government tax authorities in each jurisdiction and reviewed by credentialed professionals. Rates shown are for standard employment income under each country's default regime. Social contributions, surcharges, and other levies may apply on top — see each country's full page for complete details. This page is for informational purposes only and does not constitute professional tax advice. Last updated 2026-05-27.