Highest taxed country

The highest personal income tax rate is found in the West African nation of Côte d’Ivoire, where the highest earners pay a rate of 60%, according to 2024 data published by PricewaterhouseCoopers (PwC).

In Côte d’Ivoire, individuals who make more than XOF 10,106,000 ($16,869.34; £12,907.90) are subject to the General Income Tax (IGR) at 60% for earnings above that threshold. On top of this, all individuals must pay a salary tax amounting to 1.5% of 80% of their gross income, which is deducted by employers. Additionally, residents must contribute a portion of their income as a national contribution, which applies to 80% of their gross income, taxed at progressive rates ranging from 1.5% to 10%, depending on specific income brackets. These figures are based on PwC’s Worldwide Tax Summaries, making Côte d’Ivoire the country with one of the highest tax burdens globally.