Country directory
Filter by the tax and setup attributes that matter to a one-person business, then open a full profile or add countries to a side-by-side comparison.
#1United Arab Emirates
Middle East
90friendliness
Top income tax rate0%
VAT standard rate5%
Exit taxNo
Self-employed social securityNo
#2Bahrain
Middle East
82friendliness
Top income tax rate0%
VAT standard rate10%
Exit taxNo
Self-employed social securityNo
#3British Virgin Islands
Americas
82friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
#4Cayman Islands
Americas
82friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
#5Qatar
Middle East
81friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityNo
#6The Bahamas
Americas
81friendliness
Top income tax rate0%
VAT standard rate10%
Exit taxNo
Self-employed social securityYes
#7Brunei Darussalam
Asia-Pacific
77friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityNo
#8Malaysia
Asia-Pacific
77friendliness
Top income tax rate30%
VAT standard rate8%
Exit taxNo
Self-employed social securityOptional
#9Saudi Arabia
Middle East
76friendliness
Top income tax rate0%
VAT standard rate15%
Exit taxNo
Self-employed social securityNo
#10Georgia
Europe
75friendliness
Top income tax rate20%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
#11Hong Kong
Asia-Pacific
75friendliness
Top income tax rate17%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
#12Macau
Asia-Pacific
75friendliness
Top income tax rate12%
VAT standard rate0%
Exit taxNo
Self-employed social securityOptional
#13Mauritius
Africa
74friendliness
Top income tax rate20%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
#14Oman
Middle East
74friendliness
Top income tax rate0%
VAT standard rate5%
Exit taxNo
Self-employed social securityYes
#15Panama
Americas
74friendliness
Top income tax rate25%
VAT standard rate7%
Exit taxNo
Self-employed social securityOptional
#16Singapore
Asia-Pacific
73friendliness
Top income tax rate24%
VAT standard rate9%
Exit taxNo
Self-employed social securityYes
#17Belize
Americas
72friendliness
Top income tax rate25%
VAT standard rate12.5%
Exit taxNo
Self-employed social securityOptional
#18Kuwait
Middle East
72friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityNo
#19Kyrgyzstan
Asia-Pacific
72friendliness
Top income tax rate10%
VAT standard rate12%
Exit taxNo
Self-employed social securityYes
#20El Salvador
Americas
71friendliness
Top income tax rate30%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
#21Moldova
Europe
71friendliness
Top income tax rate12%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#22Namibia
Africa
71friendliness
Top income tax rate37%
VAT standard rate15%
Exit taxNo
Self-employed social securityNo
#23Paraguay
Americas
71friendliness
Top income tax rate10%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
#24Bhutan
Asia-Pacific
70friendliness
Top income tax rate30%
VAT standard rate5%
Exit taxNo
Self-employed social securityNo
#25Seychelles
Africa
70friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
#26Andorra
Europe
69friendliness
Top income tax rate10%
VAT standard rate4.5%
Exit taxNo
Self-employed social securityYes
#27Bermuda
Americas
69friendliness
Top income tax rate0%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
#28Costa Rica
Americas
69friendliness
Top income tax rate25%
VAT standard rate13%
Exit taxNo
Self-employed social securityYes
#29Montenegro
Europe
69friendliness
Top income tax rate15%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
#30Guatemala
Americas
68friendliness
Top income tax rate31%
VAT standard rate12%
Exit taxNo
Self-employed social securityNo
#31Kosovo
Europe
68friendliness
Top income tax rate10%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#32Romania
Europe
68friendliness
Top income tax rate10%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
#33Kazakhstan
Asia-Pacific
67friendliness
Top income tax rate15%
VAT standard rate16%
Exit taxNo
Self-employed social securityYes
#34Zambia
Africa
67friendliness
Top income tax rate37%
VAT standard rate16%
Exit taxNo
Self-employed social securityNo
#35Bangladesh
Asia-Pacific
66friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityNo
#36Botswana
Africa
66friendliness
Top income tax rate25%
VAT standard rate14%
Exit taxNo
Self-employed social securityNo
#37Hungary
Europe
66friendliness
Top income tax rate15%
VAT standard rate27%
Exit taxNo
Self-employed social securityYes
#38Isle of Man
Europe
66friendliness
Top income tax rate21%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#39Jersey
Europe
66friendliness
Top income tax rate20%
VAT standard rate5%
Exit taxNo
Self-employed social securityYes
#40Kenya
Africa
66friendliness
Top income tax rate35%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
#41Thailand
Asia-Pacific
66friendliness
Top income tax rate35%
VAT standard rate7%
Exit taxNo
Self-employed social securityOptional
#42Uruguay
Americas
66friendliness
Top income tax rate36%
VAT standard rate22%
Exit taxNo
Self-employed social securityYes
#43Barbados
Americas
65friendliness
Top income tax rate28.5%
VAT standard rate17.5%
Exit taxNo
Self-employed social securityYes
#44Estonia
Europe
65friendliness
Top income tax rate22%
VAT standard rate24%
Exit taxNo
Self-employed social securityYes
#45Cyprus
Europe
64friendliness
Top income tax rate35%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
#46Fiji
Asia-Pacific
64friendliness
Top income tax rate20%
VAT standard rate12.5%
Exit taxNo
Self-employed social securityOptional
#47Nicaragua
Americas
64friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
#48Taiwan
Asia-Pacific
64friendliness
Top income tax rate40%
VAT standard rate5%
Exit taxNo
Self-employed social securityOptional
#49Uzbekistan
Asia-Pacific
64friendliness
Top income tax rate12%
VAT standard rate12%
Exit taxNo
Self-employed social securityOptional
#50Bolivia
Americas
63friendliness
Top income tax rate13%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
#51Bosnia and Herzegovina
Europe
63friendliness
Top income tax rate10%
VAT standard rate17%
Exit taxNo
Self-employed social securityYes
#52Egypt
Africa
63friendliness
Top income tax rate27.5%
VAT standard rate14%
Exit taxNo
Self-employed social securityYes
#53Indonesia
Asia-Pacific
63friendliness
Top income tax rate35%
VAT standard rate11%
Exit taxNo
Self-employed social securityOptional
#54Laos
Asia-Pacific
63friendliness
Top income tax rate25%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
#55Lebanon
Middle East
63friendliness
Top income tax rate25%
VAT standard rate11%
Exit taxNo
Self-employed social securityNo
#56North Macedonia
Europe
63friendliness
Top income tax rate10%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
#57Albania
Europe
62friendliness
Top income tax rate23%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#58Armenia
Europe
62friendliness
Top income tax rate20%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#59Bulgaria
Europe
62friendliness
Top income tax rate10%
VAT standard rate20%
Exit taxConditional
Self-employed social securityYes
#60Gibraltar
Europe
62friendliness
Top income tax rate39%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
#61Guernsey
Europe
62friendliness
Top income tax rate20%
VAT standard rate0%
Exit taxNo
Self-employed social securityYes
#62Honduras
Americas
62friendliness
Top income tax rate25%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
#63Cambodia
Asia-Pacific
61friendliness
Top income tax rate20%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
#64Jordan
Middle East
61friendliness
Top income tax rate30%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
#65Latvia
Europe
61friendliness
Top income tax rate33%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
#66Lithuania
Europe
61friendliness
Top income tax rate32%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
#67Monaco
Europe
61friendliness
Top income tax rate0%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#68Sri Lanka
Asia-Pacific
61friendliness
Top income tax rate36%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#69Belarus
Europe
60friendliness
Top income tax rate30%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#70Mongolia
Asia-Pacific
60friendliness
Top income tax rate20%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
#71Peru
Americas
60friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
#72Rwanda
Africa
60friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#73Vietnam
Asia-Pacific
60friendliness
Top income tax rate35%
VAT standard rate10%
Exit taxNo
Self-employed social securityOptional
#74Azerbaijan
Europe
59friendliness
Top income tax rate25%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
#75Cabo Verde
Africa
59friendliness
Top income tax rate27.5%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
#76Croatia
Europe
59friendliness
Top income tax rate33%
VAT standard rate25%
Exit taxNo
Self-employed social securityYes
#77Dominican Republic
Americas
59friendliness
Top income tax rate25%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#78India
Asia-Pacific
59friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
#79Liechtenstein
Europe
59friendliness
Top income tax rate22.4%
VAT standard rate8.1%
Exit taxNo
Self-employed social securityYes
#80Maldives
Asia-Pacific
59friendliness
Top income tax rate15%
VAT standard rate8%
Exit taxNo
Self-employed social securityOptional
#81Nepal
Asia-Pacific
59friendliness
Top income tax rate29%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
#82Serbia
Europe
59friendliness
Top income tax rate20%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#83Ukraine
Europe
59friendliness
Top income tax rate18%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#84Czechia
Europe
58friendliness
Top income tax rate23%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
#85Mexico
Americas
58friendliness
Top income tax rate35%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
#86New Zealand
Asia-Pacific
58friendliness
Top income tax rate39%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
#87Philippines
Asia-Pacific
58friendliness
Top income tax rate35%
VAT standard rate12%
Exit taxNo
Self-employed social securityYes
#88San Marino
Europe
58friendliness
Top income tax rate35%
VAT standard rate17%
Exit taxNo
Self-employed social securityYes
#89Sweden
Europe
58friendliness
Top income tax rate20%
VAT standard rate25%
Exit taxNo
Self-employed social securityYes
#90Angola
Africa
57friendliness
Top income tax rate25%
VAT standard rate14%
Exit taxNo
Self-employed social securityOptional
#91Curacao
Americas
57friendliness
Top income tax rate46.5%
VAT standard rate6%
Exit taxNo
Self-employed social securityYes
#92Jamaica
Americas
57friendliness
Top income tax rate30%
VAT standard rate15%
Exit taxNo
Self-employed social securityYes
#93Malta
Europe
57friendliness
Top income tax rate35%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
#94Switzerland
Europe
57friendliness
Top income tax rate11.5%
VAT standard rate8.1%
Exit taxNo
Self-employed social securityYes
#95Trinidad and Tobago
Americas
57friendliness
Top income tax rate30%
VAT standard rate12.5%
Exit taxNo
Self-employed social securityNo
#96Brazil
Americas
56friendliness
Top income tax rate27.5%
VAT standard rate17%
Exit taxNo
Self-employed social securityYes
#97Colombia
Americas
56friendliness
Top income tax rate39%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
#98Gabon
Africa
56friendliness
Top income tax rate35%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
#99Ghana
Africa
56friendliness
Top income tax rate35%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
#100Greece
Europe
56friendliness
Top income tax rate44%
VAT standard rate24%
Exit taxNo
Self-employed social securityYes
#101Guyana
Americas
56friendliness
Top income tax rate35%
VAT standard rate14%
Exit taxNo
Self-employed social securityYes
#102Uganda
Africa
56friendliness
Top income tax rate40%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#103Argentina
Americas
55friendliness
Top income tax rate35%
VAT standard rate21%
Exit taxNo
Self-employed social securityYes
#104China
Asia-Pacific
55friendliness
Top income tax rate45%
VAT standard rate13%
Exit taxNo
Self-employed social securityOptional
#105Ecuador
Americas
55friendliness
Top income tax rate37%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
#106Ethiopia
Africa
55friendliness
Top income tax rate35%
VAT standard rate15%
Exit taxNo
Self-employed social securityOptional
#107Nigeria
Africa
55friendliness
Top income tax rate25%
VAT standard rate7.5%
Exit taxNo
Self-employed social securityOptional
#108Papua New Guinea
Asia-Pacific
55friendliness
Top income tax rate42%
VAT standard rate10%
Exit taxNo
Self-employed social securityNo
#109Tanzania
Africa
55friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#110Puerto Rico
Americas
54friendliness
Top income tax rate33%
VAT standard rate11.5%
Exit taxNo
Self-employed social securityYes
#111Russia
Europe
54friendliness
Top income tax rate22%
VAT standard rate22%
Exit taxNo
Self-employed social securityYes
#112Slovenia
Europe
54friendliness
Top income tax rate50%
VAT standard rate22%
Exit taxNo
Self-employed social securityYes
#113Turkey
Europe
54friendliness
Top income tax rate40%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#114Chile
Americas
53friendliness
Top income tax rate40%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
#115Iceland
Europe
53friendliness
Top income tax rate46.29%
VAT standard rate24%
Exit taxNo
Self-employed social securityYes
#116Malawi
Africa
53friendliness
Top income tax rate40%
VAT standard rate17.5%
Exit taxNo
Self-employed social securityYes
#117Pakistan
Asia-Pacific
53friendliness
Top income tax rate45%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
#118Cameroon
Africa
52friendliness
Top income tax rate38.5%
VAT standard rate19.25%
Exit taxNo
Self-employed social securityOptional
#119Ireland
Europe
52friendliness
Top income tax rate40%
VAT standard rate23%
Exit taxNo
Self-employed social securityYes
#120Morocco
Africa
52friendliness
Top income tax rate38%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#121Benin
Africa
51friendliness
Top income tax rate30%
VAT standard rate18%
Exit taxNo
Self-employed social securityNo
#122Cote d’Ivoire
Africa
51friendliness
Top income tax rate32%
VAT standard rate18%
Exit taxNo
Self-employed social securityYes
#123Finland
Europe
51friendliness
Top income tax rate37.5%
VAT standard rate25.5%
Exit taxNo
Self-employed social securityYes
#124South Korea
Asia-Pacific
51friendliness
Top income tax rate45%
VAT standard rate10%
Exit taxConditional
Self-employed social securityYes
#125Zimbabwe
Africa
51friendliness
Top income tax rate40%
VAT standard rate15.5%
Exit taxNo
Self-employed social securityNo
#126Portugal
Europe
50friendliness
Top income tax rate48%
VAT standard rate23%
Exit taxConditional
Self-employed social securityYes
#127South Africa
Africa
50friendliness
Top income tax rate45%
VAT standard rate16%
Exit taxYes
Self-employed social securityNo
#128United States
Americas
50friendliness
Top income tax rate37%
VAT standard rate0%
Exit taxConditional
Self-employed social securityYes
#129United Kingdom
Europe
49friendliness
Top income tax rate45%
VAT standard rate20%
Exit taxNo
Self-employed social securityYes
#130Japan
Asia-Pacific
48friendliness
Top income tax rate45%
VAT standard rate10%
Exit taxConditional
Self-employed social securityYes
#131Senegal
Africa
48friendliness
Top income tax rate43%
VAT standard rate18%
Exit taxNo
Self-employed social securityOptional
#132Tunisia
Africa
48friendliness
Top income tax rate40%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
#133Algeria
Africa
47friendliness
Top income tax rate35%
VAT standard rate19%
Exit taxNo
Self-employed social securityYes
#134Australia
Asia-Pacific
47friendliness
Top income tax rate45%
VAT standard rate10%
Exit taxYes
Self-employed social securityNo
#135Canada
Americas
47friendliness
Top income tax rate33%
VAT standard rate5%
Exit taxYes
Self-employed social securityYes
#136Spain
Europe
47friendliness
Top income tax rate47%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
#137Italy
Europe
46friendliness
Top income tax rate43%
VAT standard rate22%
Exit taxConditional
Self-employed social securityYes
#138Poland
Europe
46friendliness
Top income tax rate32%
VAT standard rate23%
Exit taxYes
Self-employed social securityYes
#139Slovakia
Europe
46friendliness
Top income tax rate35%
VAT standard rate23%
Exit taxYes
Self-employed social securityYes
#140Suriname
Americas
46friendliness
Top income tax rate38%
VAT standard rate10%
Exit taxNo
Self-employed social securityYes
#141Germany
Europe
45friendliness
Top income tax rate45%
VAT standard rate19%
Exit taxYes
Self-employed social securityNo
#142Luxembourg
Europe
45friendliness
Top income tax rate42%
VAT standard rate17%
Exit taxConditional
Self-employed social securityYes
#143Mozambique
Africa
45friendliness
Top income tax rate32%
VAT standard rate16%
Exit taxNo
Self-employed social securityOptional
#144Austria
Europe
44friendliness
Top income tax rate55%
VAT standard rate20%
Exit taxConditional
Self-employed social securityYes
#145Belgium
Europe
43friendliness
Top income tax rate50%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
#146France
Europe
43friendliness
Top income tax rate45%
VAT standard rate20%
Exit taxConditional
Self-employed social securityYes
#147Denmark
Europe
42friendliness
Top income tax rate52.07%
VAT standard rate25%
Exit taxYes
Self-employed social securityOptional
#148Netherlands
Europe
42friendliness
Top income tax rate49.5%
VAT standard rate21%
Exit taxConditional
Self-employed social securityYes
#149Israel
Middle East
41friendliness
Top income tax rate50%
VAT standard rate18%
Exit taxYes
Self-employed social securityYes
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.