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This file supersedes the file Individual taxation systems.png. It is recommended to use this file rather than the other one.
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Summary
| Description |
English: World map of countries by their system of taxation on individuals in 2019.
No income tax on individuals
Territorial taxation (tax on local income of individuals)
Residence-based taxation (tax on local income of individuals, and on foreign income of residents)
Citizenship-based taxation (tax on local income of individuals, on foreign income of residents, and on foreign income of nonresident citizens) 中文（简体）：个人所得税税制
不征收个人所得税
属土主义（只对境内所得征税）
居民主义（对于税务居民，对境内、境外所得均征税；对于非税务居民，只对境内所得征税）
公民主义（对于税务居民和本国公民[不论是否居住在本国]，对境内、境外所得均征税；对于非税务居民，只对境内所得征税） |
| Date | |
| Source | Own work based on International taxation |
| Author | Getsnoopy |
Licensing
I, the copyright holder of this work, hereby publish it under the following license:
This file is licensed under the Creative Commons Attribution-Share Alike 4.0 International license.
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- to share – to copy, distribute and transmit the work
- to remix – to adapt the work
- Under the following conditions:
- attribution – You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- share alike – If you remix, transform, or build upon the material, you must distribute your contributions under the same or compatible license as the original.
Any autoconfirmed user can overwrite this file from the same source. Please ensure that overwrites comply with the guideline.
File history
Click on a date/time to view the file as it appeared at that time.
| Date/Time | Thumbnail | Dimensions | User | Comment | |
|---|---|---|---|---|---|
| current | 08:12, 1 November 2023 | | 2,756 × 1,399 (823 KB) | Heitordp | Removed Artsakh, updated Somaliland |
| 02:11, 11 September 2022 |  | 2,756 × 1,399 (812 KB) | Heitordp | Updated Malaysia | |
| 03:55, 8 August 2022 |  | 2,756 × 1,399 (812 KB) | Heitordp | Corrected Grenada, updated Tajikistan | |
| 01:39, 10 January 2021 |  | 2,756 × 1,399 (812 KB) | Heitordp | Updated Maldives, Nauru, and borders of Artsakh | |
| 04:25, 18 August 2020 |  | 2,756 × 1,399 (812 KB) | Heitordp | Reduced file size and corrected positions of some islands with different template; added subdivisions and disputed areas with separate tax systems; removed subdivisions with tax systems integrated to country | |
| 08:20, 11 December 2019 |  | 2,754 × 1,398 (1.05 MB) | Getsnoopy | User created page with UploadWizard |
File usage
The following 7 pages use this file:
Global file usage
The following other wikis use this file:
- Usage on be.wikipedia.org
- Usage on cy.wikipedia.org
- Usage on it.wikipedia.org
- Usage on ja.wikipedia.org
- Usage on pt.wikipedia.org
- Usage on ro.wikipedia.org
- Usage on ru.wikipedia.org
