Country directory

Filter by the tax and setup attributes that matter to a one-person business, then open a full profile or add countries to a side-by-side comparison.

150of 150 countries
90friendliness
Top income tax rate0%
VAT standard rate5%
Exit taxNo
Self-employed social securityNo
Profile

#2Bahrain

Middle East
82friendliness
Top income tax rate0%
VAT standard rate10%
Exit taxNo
Self-employed social securityNo
Profile
82friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
Profile

#4Cayman Islands

Americas
82friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
Profile

#5Qatar

Middle East
81friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityNo
Profile

#6The Bahamas

Americas
81friendliness
Top income tax rate0%
VAT standard rate10%
Exit taxNo
Self-employed social securityYes
Profile

#7Brunei Darussalam

Asia-Pacific
77friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityNo
Profile

#8Malaysia

Asia-Pacific
77friendliness
Top income tax rate30%
VAT standard rate8%
Exit taxNo
Self-employed social securityOptional
Profile

#9Saudi Arabia

Middle East
76friendliness
Top income tax rate0%
VAT standard rate15%
Exit taxNo
Self-employed social securityNo
Profile

#10Georgia

Europe
75friendliness
Top income tax rate20%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
Profile

#11Hong Kong

Asia-Pacific
75friendliness
Top income tax rate17%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
Profile

#12Macau

Asia-Pacific
75friendliness
Top income tax rate12%
VAT standard rate0%
Exit taxNo
Self-employed social securityOptional
Profile

#13Mauritius

Africa
74friendliness
Top income tax rate20%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
Profile

#14Oman

Middle East
74friendliness
Top income tax rate0%
VAT standard rate5%
Exit taxNo
Self-employed social securityYes
Profile

#15Panama

Americas
74friendliness
Top income tax rate25%
VAT standard rate7%
Exit taxNo
Self-employed social securityOptional
Profile

#16Singapore

Asia-Pacific
73friendliness
Top income tax rate24%
VAT standard rate9%
Exit taxNo
Self-employed social securityYes
Profile

#17Belize

Americas
72friendliness
Top income tax rate25%
VAT standard rate12.5%
Exit taxNo
Self-employed social securityOptional
Profile

#18Kuwait

Middle East
72friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityNo
Profile

#19Kyrgyzstan

Asia-Pacific
72friendliness
Top income tax rate10%
VAT standard rate12%
Exit taxNo
Self-employed social securityYes
Profile

#20El Salvador

Americas
71friendliness
Top income tax rate30%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
Profile

#21Moldova

Europe
71friendliness
Top income tax rate12%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#22Namibia

Africa
71friendliness
Top income tax rate37%
VAT standard rate15%
Exit taxNo
Self-employed social securityNo
Profile

#23Paraguay

Americas
71friendliness
Top income tax rate10%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
Profile

#24Bhutan

Asia-Pacific
70friendliness
Top income tax rate30%
VAT standard rate5%
Exit taxNo
Self-employed social securityNo
Profile

#25Seychelles

Africa
70friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
Profile

#26Andorra

Europe
69friendliness
Top income tax rate10%
VAT standard rate4.5%
Exit taxNo
Self-employed social securityYes
Profile

#27Bermuda

Americas
69friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
Profile

#28Costa Rica

Americas
69friendliness
Top income tax rate25%
VAT standard rate13%
Exit taxNo
Self-employed social securityYes
Profile

#29Montenegro

Europe
69friendliness
Top income tax rate15%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
Profile

#30Guatemala

Americas
68friendliness
Top income tax rate31%
VAT standard rate12%
Exit taxNo
Self-employed social securityNo
Profile

#31Kosovo

Europe
68friendliness
Top income tax rate10%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#32Romania

Europe
68friendliness
Top income tax rate10%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
Profile

#33Kazakhstan

Asia-Pacific
67friendliness
Top income tax rate15%
VAT standard rate16%
Exit taxNo
Self-employed social securityYes
Profile

#34Zambia

Africa
67friendliness
Top income tax rate37%
VAT standard rate16%
Exit taxNo
Self-employed social securityNo
Profile

#35Bangladesh

Asia-Pacific
66friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityNo
Profile

#36Botswana

Africa
66friendliness
Top income tax rate25%
VAT standard rate14%
Exit taxNo
Self-employed social securityNo
Profile

#37Hungary

Europe
66friendliness
Top income tax rate15%
VAT standard rate27%
Exit taxNo
Self-employed social securityYes
Profile

#38Isle of Man

Europe
66friendliness
Top income tax rate21%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#39Jersey

Europe
66friendliness
Top income tax rate20%
VAT standard rate5%
Exit taxNo
Self-employed social securityYes
Profile

#40Kenya

Africa
66friendliness
Top income tax rate35%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
Profile

#41Thailand

Asia-Pacific
66friendliness
Top income tax rate35%
VAT standard rate7%
Exit taxNo
Self-employed social securityOptional
Profile

#42Uruguay

Americas
66friendliness
Top income tax rate36%
VAT standard rate22%
Exit taxNo
Self-employed social securityYes
Profile

#43Barbados

Americas
65friendliness
Top income tax rate28.5%
VAT standard rate17.5%
Exit taxNo
Self-employed social securityYes
Profile

#44Estonia

Europe
65friendliness
Top income tax rate22%
VAT standard rate24%
Exit taxNo
Self-employed social securityYes
Profile

#45Cyprus

Europe
64friendliness
Top income tax rate35%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
Profile

#46Fiji

Asia-Pacific
64friendliness
Top income tax rate20%
VAT standard rate12.5%
Exit taxNo
Self-employed social securityOptional
Profile

#47Nicaragua

Americas
64friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
Profile

#48Taiwan

Asia-Pacific
64friendliness
Top income tax rate40%
VAT standard rate5%
Exit taxNo
Self-employed social securityOptional
Profile

#49Uzbekistan

Asia-Pacific
64friendliness
Top income tax rate12%
VAT standard rate12%
Exit taxNo
Self-employed social securityOptional
Profile

#50Bolivia

Americas
63friendliness
Top income tax rate13%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
Profile
63friendliness
Top income tax rate10%
VAT standard rate17%
Exit taxNo
Self-employed social securityYes
Profile

#52Egypt

Africa
63friendliness
Top income tax rate27.5%
VAT standard rate14%
Exit taxNo
Self-employed social securityYes
Profile

#53Indonesia

Asia-Pacific
63friendliness
Top income tax rate35%
VAT standard rate11%
Exit taxNo
Self-employed social securityOptional
Profile

#54Laos

Asia-Pacific
63friendliness
Top income tax rate25%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
Profile

#55Lebanon

Middle East
63friendliness
Top income tax rate25%
VAT standard rate11%
Exit taxNo
Self-employed social securityNo
Profile
63friendliness
Top income tax rate10%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
Profile

#57Albania

Europe
62friendliness
Top income tax rate23%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#58Armenia

Europe
62friendliness
Top income tax rate20%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#59Bulgaria

Europe
62friendliness
Top income tax rate10%
VAT standard rate20%
Exit taxConditional
Self-employed social securityYes
Profile

#60Gibraltar

Europe
62friendliness
Top income tax rate39%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
Profile

#61Guernsey

Europe
62friendliness
Top income tax rate20%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
Profile

#62Honduras

Americas
62friendliness
Top income tax rate25%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
Profile

#63Cambodia

Asia-Pacific
61friendliness
Top income tax rate20%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
Profile

#64Jordan

Middle East
61friendliness
Top income tax rate30%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
Profile

#65Latvia

Europe
61friendliness
Top income tax rate33%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
Profile

#66Lithuania

Europe
61friendliness
Top income tax rate32%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
Profile

#67Monaco

Europe
61friendliness
Top income tax rate0%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#68Sri Lanka

Asia-Pacific
61friendliness
Top income tax rate36%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#69Belarus

Europe
60friendliness
Top income tax rate30%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#70Mongolia

Asia-Pacific
60friendliness
Top income tax rate20%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
Profile

#71Peru

Americas
60friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
Profile

#72Rwanda

Africa
60friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#73Vietnam

Asia-Pacific
60friendliness
Top income tax rate35%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
Profile

#74Azerbaijan

Europe
59friendliness
Top income tax rate25%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
Profile

#75Cabo Verde

Africa
59friendliness
Top income tax rate27.5%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
Profile

#76Croatia

Europe
59friendliness
Top income tax rate33%
VAT standard rate25%
Exit taxNo
Self-employed social securityYes
Profile
59friendliness
Top income tax rate25%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#78India

Asia-Pacific
59friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
Profile

#79Liechtenstein

Europe
59friendliness
Top income tax rate22.4%
VAT standard rate8.1%
Exit taxNo
Self-employed social securityYes
Profile

#80Maldives

Asia-Pacific
59friendliness
Top income tax rate15%
VAT standard rate8%
Exit taxNo
Self-employed social securityOptional
Profile

#81Nepal

Asia-Pacific
59friendliness
Top income tax rate29%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
Profile

#82Serbia

Europe
59friendliness
Top income tax rate20%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#83Ukraine

Europe
59friendliness
Top income tax rate18%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#84Czechia

Europe
58friendliness
Top income tax rate23%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
Profile

#85Mexico

Americas
58friendliness
Top income tax rate35%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
Profile

#86New Zealand

Asia-Pacific
58friendliness
Top income tax rate39%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
Profile

#87Philippines

Asia-Pacific
58friendliness
Top income tax rate35%
VAT standard rate12%
Exit taxNo
Self-employed social securityYes
Profile

#88San Marino

Europe
58friendliness
Top income tax rate35%
VAT standard rate17%
Exit taxNo
Self-employed social securityYes
Profile

#89Sweden

Europe
58friendliness
Top income tax rate20%
VAT standard rate25%
Exit taxNo
Self-employed social securityYes
Profile

#90Angola

Africa
57friendliness
Top income tax rate25%
VAT standard rate14%
Exit taxNo
Self-employed social securityOptional
Profile

#91Curacao

Americas
57friendliness
Top income tax rate46.5%
VAT standard rate6%
Exit taxNo
Self-employed social securityYes
Profile

#92Jamaica

Americas
57friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
Profile

#93Malta

Europe
57friendliness
Top income tax rate35%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
Profile

#94Switzerland

Europe
57friendliness
Top income tax rate11.5%
VAT standard rate8.1%
Exit taxNo
Self-employed social securityYes
Profile
57friendliness
Top income tax rate30%
VAT standard rate12.5%
Exit taxNo
Self-employed social securityNo
Profile

#96Brazil

Americas
56friendliness
Top income tax rate27.5%
VAT standard rate17%
Exit taxNo
Self-employed social securityYes
Profile

#97Colombia

Americas
56friendliness
Top income tax rate39%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
Profile

#98Gabon

Africa
56friendliness
Top income tax rate35%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
Profile

#99Ghana

Africa
56friendliness
Top income tax rate35%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
Profile

#100Greece

Europe
56friendliness
Top income tax rate44%
VAT standard rate24%
Exit taxNo
Self-employed social securityYes
Profile

#101Guyana

Americas
56friendliness
Top income tax rate35%
VAT standard rate14%
Exit taxNo
Self-employed social securityYes
Profile

#102Uganda

Africa
56friendliness
Top income tax rate40%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#103Argentina

Americas
55friendliness
Top income tax rate35%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
Profile

#104China

Asia-Pacific
55friendliness
Top income tax rate45%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
Profile

#105Ecuador

Americas
55friendliness
Top income tax rate37%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
Profile

#106Ethiopia

Africa
55friendliness
Top income tax rate35%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
Profile

#107Nigeria

Africa
55friendliness
Top income tax rate25%
VAT standard rate7.5%
Exit taxNo
Self-employed social securityOptional
Profile

#108Papua New Guinea

Asia-Pacific
55friendliness
Top income tax rate42%
VAT standard rate10%
Exit taxNo
Self-employed social securityNo
Profile

#109Tanzania

Africa
55friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#110Puerto Rico

Americas
54friendliness
Top income tax rate33%
VAT standard rate11.5%
Exit taxNo
Self-employed social securityYes
Profile

#111Russia

Europe
54friendliness
Top income tax rate22%
VAT standard rate22%
Exit taxNo
Self-employed social securityYes
Profile

#112Slovenia

Europe
54friendliness
Top income tax rate50%
VAT standard rate22%
Exit taxNo
Self-employed social securityYes
Profile

#113Turkey

Europe
54friendliness
Top income tax rate40%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#114Chile

Americas
53friendliness
Top income tax rate40%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
Profile

#115Iceland

Europe
53friendliness
Top income tax rate46.29%
VAT standard rate24%
Exit taxNo
Self-employed social securityYes
Profile

#116Malawi

Africa
53friendliness
Top income tax rate40%
VAT standard rate17.5%
Exit taxNo
Self-employed social securityYes
Profile

#117Pakistan

Asia-Pacific
53friendliness
Top income tax rate45%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
Profile

#118Cameroon

Africa
52friendliness
Top income tax rate38.5%
VAT standard rate19.25%
Exit taxNo
Self-employed social securityOptional
Profile

#119Ireland

Europe
52friendliness
Top income tax rate40%
VAT standard rate23%
Exit taxNo
Self-employed social securityYes
Profile

#120Morocco

Africa
52friendliness
Top income tax rate38%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#121Benin

Africa
51friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
Profile
51friendliness
Top income tax rate32%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
Profile

#123Finland

Europe
51friendliness
Top income tax rate37.5%
VAT standard rate25.5%
Exit taxNo
Self-employed social securityYes
Profile

#124South Korea

Asia-Pacific
51friendliness
Top income tax rate45%
VAT standard rate10%
Exit taxConditional
Self-employed social securityYes
Profile

#125Zimbabwe

Africa
51friendliness
Top income tax rate40%
VAT standard rate15.5%
Exit taxNo
Self-employed social securityNo
Profile

#126Portugal

Europe
50friendliness
Top income tax rate48%
VAT standard rate23%
Exit taxConditional
Self-employed social securityYes
Profile

#127South Africa

Africa
50friendliness
Top income tax rate45%
VAT standard rate16%
Exit taxYes
Self-employed social securityNo
Profile

#128United States

Americas
50friendliness
Top income tax rate37%
VAT standard rate0%
Exit taxConditional
Self-employed social securityYes
Profile

#129United Kingdom

Europe
49friendliness
Top income tax rate45%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
Profile

#130Japan

Asia-Pacific
48friendliness
Top income tax rate45%
VAT standard rate10%
Exit taxConditional
Self-employed social securityYes
Profile

#131Senegal

Africa
48friendliness
Top income tax rate43%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
Profile

#132Tunisia

Africa
48friendliness
Top income tax rate40%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
Profile

#133Algeria

Africa
47friendliness
Top income tax rate35%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
Profile

#134Australia

Asia-Pacific
47friendliness
Top income tax rate45%
VAT standard rate10%
Exit taxYes
Self-employed social securityNo
Profile

#135Canada

Americas
47friendliness
Top income tax rate33%
VAT standard rate5%
Exit taxYes
Self-employed social securityYes
Profile

#136Spain

Europe
47friendliness
Top income tax rate47%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
Profile

#137Italy

Europe
46friendliness
Top income tax rate43%
VAT standard rate22%
Exit taxConditional
Self-employed social securityYes
Profile

#138Poland

Europe
46friendliness
Top income tax rate32%
VAT standard rate23%
Exit taxYes
Self-employed social securityYes
Profile

#139Slovakia

Europe
46friendliness
Top income tax rate35%
VAT standard rate23%
Exit taxYes
Self-employed social securityYes
Profile

#140Suriname

Americas
46friendliness
Top income tax rate38%
VAT standard rate10%
Exit taxNo
Self-employed social securityYes
Profile

#141Germany

Europe
45friendliness
Top income tax rate45%
VAT standard rate19%
Exit taxYes
Self-employed social securityNo
Profile

#142Luxembourg

Europe
45friendliness
Top income tax rate42%
VAT standard rate17%
Exit taxConditional
Self-employed social securityYes
Profile

#143Mozambique

Africa
45friendliness
Top income tax rate32%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
Profile

#144Austria

Europe
44friendliness
Top income tax rate55%
VAT standard rate20%
Exit taxConditional
Self-employed social securityYes
Profile

#145Belgium

Europe
43friendliness
Top income tax rate50%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
Profile

#146France

Europe
43friendliness
Top income tax rate45%
VAT standard rate20%
Exit taxConditional
Self-employed social securityYes
Profile

#147Denmark

Europe
42friendliness
Top income tax rate52.07%
VAT standard rate25%
Exit taxYes
Self-employed social securityOptional
Profile

#148Netherlands

Europe
42friendliness
Top income tax rate49.5%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
Profile

#149Israel

Middle East
41friendliness
Top income tax rate50%
VAT standard rate18%
Exit taxYes
Self-employed social securityYes
Profile

#150Norway

Europe
39friendliness
Top income tax rate39.8%
VAT standard rate25%
Exit taxYes
Self-employed social securityYes
Profile

Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.