10 countries · 2026

Flat tax countries

Checked November 9, 2026 · How we score

10 countries on our list tax most personal income at one flat rate: Bulgaria, North Macedonia, Romania, Hungary, Serbia, Armenia, Georgia, Guernsey, Jersey and Estonia. Separately, Italy (€300,000 a year for new residents from 2026), Greece (€100,000) and Spain (24% Beckham regime) offer optional flat-tax regimes for people who move there.

#	Country	Personal	Corporate	Foreign income	Nomad visa	Score
1	🇧🇬Bulgaria Flat 10% on employment, business and most other income. Self-employed and employees also pay social and health contributions up to a monthly insurable income ceiling of about EUR 2,100.	10%	10%	Taxed	No	6.8
2	🇲🇰North Macedonia Flat 10% personal income tax on salary and most other income, plus social contributions of about 27% on gross pay (largely employee-borne).	10%	10%	Taxed	No	6.5
3	🇷🇴Romania Flat 10% on most income. Employees and freelancers also pay pension (CAS 25%) and health (CASS 10%) contributions, with thresholds linked to the minimum wage.	10%	16%	Taxed	$5,500/mo	6.0
4	🇭🇺Hungary Flat 15% PIT. Employees pay 18.5% social contributions and employers 13% social contribution tax. Dividends: 15% PIT, plus a social contribution on part of dividends for individuals (health contribution up to a cap).	15%	9%	Taxed	$3,450/mo	5.8
5	🇷🇸Serbia 10% flat tax on salary and most income, plus social contributions of roughly 35% on gross pay; an additional annual income tax of 10% above 3x and 15% above 6x the average annual salary applies to high earners.	15%	15%	Taxed	Yes	5.8
6	🇦🇲Armenia Flat 20% personal income tax on employment income since 2023 (reduced rates apply to employees of qualifying high-tech companies), plus mandatory pension contributions of 5% to 10%.	20%	18%	Taxed	No	6.9
7	🇬🇪Georgia Flat 20% on employment and business income. Individual entrepreneurs with Small Business Status pay 1% of gross turnover up to GEL 500,000 (3% on the excess month onward; status is lost if the cap is exceeded two years in a row). Check rs.ge for 2026 changes to the special-regime rules.	20%	15%	Partly taxed	$2,000/mo	7.6
8	🇬🇬Guernsey Flat 20% income tax on taxable income after a personal allowance, with a tax cap for qualifying residents under the Higher Net Worth / Open Market regime.	20%	0%	Taxed	No	6.4
9	🇯🇪Jersey Standard rate of 20% on taxable income after allowances; marginal relief can produce an effective marginal rate of up to 26% on lower incomes. Social security contributions are separate.	20%	0%	Taxed	No	6.2
10	🇪🇪Estonia Flat 22% on residents' income, with a basic allowance of up to EUR 700 a month from 2026. Non-residents are taxed only on Estonian-source income.	22%	22%	Taxed	$5,200/mo	7.7

Questions people ask

Which countries have a flat tax?

Bulgaria, North Macedonia, Romania, Hungary, Serbia, Armenia, Georgia, Guernsey, Jersey and Estonia tax most personal income at a single rate. Check each country page for exceptions like social contributions and surtaxes.

What is the lowest flat tax in Europe?

Bulgaria's 10% flat personal income tax is the lowest in the EU, alongside Romania's 10% on most income. Bulgaria also has a 10% corporate tax and 5% dividend tax.

Keep reading

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