This ranking lists 196 countries from highest to lowest by Number of double taxation treaties. UAE tops at 136.0%, while Monaco has the lowest rate at 1.0%. Data year: 2024.
📅 April 2026🌎 196 countries ranked📈 Number of double taxation treaties🕑 Data: 2024
Key InsightHighest rates: UAE, United Kingdom, France top this ranking. The leading country reaches 136.0% — among the heaviest statutory tax burdens worldwide. Scroll down for the full country-by-country breakdown.
The countries with the highest Rate (%) are: UAE, United Kingdom, France. UAE tops the list at 136.0%. High-tax countries typically offer extensive public services — healthcare, education, pensions — funded by these revenues. Effective rates after deductions are often lower than statutory top rates.
How does Rate (%) affect expats and digital nomads?
Rate (%) directly impacts take-home pay and investment returns for globally mobile professionals. A 30-percentage-point difference between countries can mean €30,000/year saved on €100,000 gross income. Key considerations: the 183-day residency rule, tax treaties between countries, territorial vs worldwide tax systems, and special regimes (Portugal IFICI 10% flat, Spain Beckham Law 24%). Always confirm current rates with official sources before relocating.
What is the methodology behind the Countries with Most Tax Treaties 2024?
This ranking uses statutory headline rates from Number of double taxation treaties, data year 2024. Statutory rates are the official legal top rates — effective rates (after deductions, allowances, and tax treaty benefits) are typically lower. Corporate rates shown are the standard national rate excluding municipal or state surcharges. Rankings are updated annually as new OECD and official national data becomes available.
Data sources: OECD Tax Database, IMF Fiscal Monitor, national tax authorities.
Rates shown are statutory headline rates (top marginal for income tax, standard for VAT/corporate).
Effective rates depend on deductions, filing status, and individual circumstances.
Last updated April 2026. Pas de conseil fiscal — consult a qualified advisor for your situation.