18 Countries with the Lowest Individual Tax Rates in the World

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12. Bulgaria

Bulgaria has a flat tax rate of 10% that applies to all personal income. Individuals are taxed in Bulgaria based on their tax residency status. Bulgarian tax residents are taxed on their worldwide income. Non-residents are taxed in Bulgaria only on their Bulgarian-source income, whereas any income that is derived as a result of employment in the territory of the country is under this taxation system, regardless of from where or whom it is paid.

18 Countries with the Lowest Individual Tax Rates in the World

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