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Summary

DescriptionIndividual taxation systems.png	English: Systems of taxation on individuals 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) Español: Sistemas de tributación de personas naturales Sin impuesto sobre la renta de personas Tributación territorial (impuesto sobre la renta local de personas) Tributación basada en residencia (impuesto sobre la renta local de personas, y sobre la renta extranjera de residentes) Tributación basada en nacionalidad (impuesto sobre la renta local de personas, sobre la renta extranjera de residentes, y sobre la renta extranjera de ciudadanos no residentes) Français : Systèmes de fiscalité des personnes physiques Pas d'impôt sur le revenu des personnes Fiscalité territoriale (impôt sur le revenu local des personnes) Fiscalité basée sur la résidence (impôt sur le revenu local des personnes, et sur le revenu étranger des résidents) Fiscalité basée sur la nationalité (impôt sur le revenu local des personnes, sur le revenu étranger des résidents, et sur le revenu étranger des citoyens non-résidents) Português: Sistemas de tributação de pessoas físicas/singulares Sem imposto de renda de pessoas Tributação territorial (imposto sobre a renda local de pessoas) Tributação baseada em residência (imposto sobre a renda local de pessoas, e sobre a renda estrangeira de residentes) Tributação baseada em nacionalidade (imposto sobre a renda local de pessoas, sobre a renda estrangeira de residentes, e sobre a renda estrangeira de cidadãos não residentes) 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	22 July 2012
Source	International taxation
Author	Heitordp

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File history

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	Date/Time	Dimensions	User	Comment
current	02:08, 11 September 2022	1,480 × 625 (45 KB)	Heitordp	Updated Malaysia, adjusted shapes
	03:54, 8 August 2022	1,480 × 625 (45 KB)	Heitordp	Corrected Grenada, updated Tajikistan
	00:22, 10 January 2021	1,480 × 625 (45 KB)	Heitordp	Updated Maldives and Nauru
	12:01, 15 September 2019	1,480 × 625 (45 KB)	Heitordp	Corrected Libya and Somaliland
	01:49, 17 March 2019	1,480 × 625 (45 KB)	Heitordp	Corrected Hungary and Myanmar
	01:44, 17 February 2019	1,480 × 625 (45 KB)	Heitordp	Corrected Eswatini and Somalia
	15:14, 17 September 2017	1,480 × 625 (45 KB)	Heitordp	Corrected BM, VG; previous update: corrected BO
	05:16, 20 June 2017	1,480 × 625 (45 KB)	Heitordp	Corrected Bolivia
	11:50, 20 February 2017	1,480 × 625 (45 KB)	Heitordp	Updated AG; corrected PF, GW
	06:13, 29 July 2016	1,480 × 625 (62 KB)	Heitordp	Corrected Belize