Important notice

Flagzif gathers public data and presents it comparably. It is not tax, legal or immigration advice, and does not replace a qualified professional in the jurisdiction concerned.

About the tax flag

Regime, top rate and the day rule are hand-compiled for 78 of the 218 countries, because no public structured source covers them. Where they exist they carry the most weight in the tax residency flag; where they are missing, the flag falls back to governance indicators and the score is shrunk towards neutral to reflect that. Confirm every figure at the source before deciding anything: rates change every year, and residency depends on ties that no table captures.

About the data

Every number shown carries its source and reference year. Indicators come from public databases that update at different rates - some lag by years. Corporate rates are standard statutory ones: they do not capture free zones, offshore regimes or reduced brackets, which are often exactly what matters.

Sources

• Passport Index Dataset (ilyankou)MIT
• World Bank - Worldwide Governance IndicatorsCC BY 4.0
• World Bank - World Development IndicatorsCC BY 4.0
• Tax Foundation - Corporate Tax Rates Around the WorldRepositório público

2026-07-26