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Summary

Description
English: World map of countries by their system of taxation on individuals in 2019.
 
No income tax on individuals
 
Territorial taxation (tax on local income of individuals)
 
Residence-based taxation (tax on local income of individuals, and on foreign income of residents)
 
Citizenship-based taxation (tax on local income of individuals, on foreign income of residents, and on foreign income of nonresident citizens)
中文(简体):个人所得税税制
 
不征收个人所得税
 
属土主义(只对境内所得征税)
 
居民主义(对于税务居民,对境内、境外所得均征税;对于非税务居民,只对境内所得征税)
 
公民主义(对于税务居民和本国公民[不论是否居住在本国],对境内、境外所得均征税;对于非税务居民,只对境内所得征税)
Date
Source Own work based on International taxation
Author Getsnoopy

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Captions

Individual taxation systems by category in 2019.

Items portrayed in this file

depicts

11 December 2019

image/svg+xml

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current08:12, 1 November 2023Thumbnail for version as of 08:12, 1 November 20232,756 × 1,399 (823 KB)HeitordpRemoved Artsakh, updated Somaliland
02:11, 11 September 2022Thumbnail for version as of 02:11, 11 September 20222,756 × 1,399 (812 KB)HeitordpUpdated Malaysia
03:55, 8 August 2022Thumbnail for version as of 03:55, 8 August 20222,756 × 1,399 (812 KB)HeitordpCorrected Grenada, updated Tajikistan
01:39, 10 January 2021Thumbnail for version as of 01:39, 10 January 20212,756 × 1,399 (812 KB)HeitordpUpdated Maldives, Nauru, and borders of Artsakh
04:25, 18 August 2020Thumbnail for version as of 04:25, 18 August 20202,756 × 1,399 (812 KB)HeitordpReduced file size and corrected positions of some islands with different template; added subdivisions and disputed areas with separate tax systems; removed subdivisions with tax systems integrated to country
08:20, 11 December 2019Thumbnail for version as of 08:20, 11 December 20192,754 × 1,398 (1.05 MB)GetsnoopyUser created page with UploadWizard

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