While processing personal income tax returns, I compiled global income tax data into a GIS-compatible CSV format suitable for mapping in ArcGIS or QGIS.

Dataset Specifications

  • Tax Rate Column: Represents 2023 maximum tax rates by country

  • Special Cases:

    • China's 45% rate applies only to annual taxable income exceeding 960,000 CNY (progressive tax system)
    • Zero values indicate unavailable data (requires special handling in mapping)

The author's aspiration to qualify for China's 45% tax bracket remains unrealized.

Data Sources

  1. PWC Tax Summaries: https://taxsummaries.pwc.com/
  2. Trading Economics: https://tradingeconomics.com/

Submissions of authoritative alternative sources are welcome for dataset enhancement.

Usage

Connect directly to GIS platforms for thematic mapping of global tax rate distributions.

Attribution

Adapted from public sources with values standardized for geospatial applications. Commercial use requires verification of original data licenses.