File:Individual Taxation Systems.svg

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Summary

DescriptionIndividual Taxation Systems.svg	English: World map of countries by their system of taxation on individuals. 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	11 December 2019
Source	Own work based on International taxation
Author	Getsnoopy

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File history

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	Date/Time	Dimensions	User	Comment
current	17:06, 12 April 2026	2,756 × 1,399 (823 KB)	Heitordp	Updated Honduras, restored file format
	14:19, 12 April 2026	2,756 × 1,399 (867 KB)	A455bcd9	El Salvador territorial: https://taxsummaries.pwc.com/el-salvador/individual/taxes-on-personal-income
	07:47, 9 January 2026	2,756 × 1,399 (823 KB)	Heitordp	Reclassified Saudi Arabia as the sources describe its business income tax as corporate, not personal tax; corrected Kyrgyzstan
	08:12, 1 November 2023	2,756 × 1,399 (823 KB)	Heitordp	Removed Artsakh, updated Somaliland
	02:11, 11 September 2022	2,756 × 1,399 (812 KB)	Heitordp	Updated Malaysia
	03:55, 8 August 2022	2,756 × 1,399 (812 KB)	Heitordp	Corrected Grenada, updated Tajikistan
	01:39, 10 January 2021	2,756 × 1,399 (812 KB)	Heitordp	Updated Maldives, Nauru, and borders of Artsakh
	04:25, 18 August 2020	2,756 × 1,399 (812 KB)	Heitordp	Reduced 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 2019	2,754 × 1,398 (1.05 MB)	Getsnoopy	User created page with UploadWizard