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18 Countries with the Lowest Individual Tax Rates in the World

18. Estonia

Estonia has a proportional tax rate of 20%, which applies to all items of income derived by a resident taxpayer. What is good is that certain pension payments are subject to 10% income tax. A person who is Estonian resident is liable to tax on worldwide income, while non-residents are taxed based on their Estonian-source income. For expatriates, there are no special taxation rules.

18 Countries with the Lowest Individual Tax Rates in the World

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