The national government does not tax income, but all three subdivisions (Federation of Bosnia and Herzegovina, Republika Srpska and Brčko District) tax income using the same flat rate.[17]
The national government imposes an income tax rate of 10%. Residents of a municipality also pay a joint municipal tax of 6% (collected by the national government and distributed to the municipality) and a municipal tax of 26% or 28% (depending on the municipality), for a total income tax rate of 42 or 44%. Residents of an unincorporated area pay an additional tax of 26% (set by the national government for the area), for a total income tax rate of 36%.[19]
Most municipalities in every region, including all municipalities in ヴァッレ・ダオスタ州, do not tax income. Of the municipalities that tax income, most in every region, including all in Basilicata, Molise and Sicily, use a flat rate, but some use progressive rates.[35]
The combined county and municipal tax rate ranges from 29.08 to 35.15%.[39] In Gotland, the only municipality handles both county and municipal functions, so the county does not tax income and the municipality uses a tax rate similar to the combined rate in other counties.
The national progressive rates apply to England and Northern Ireland without modifications. They are reduced in Wales, whose government adds a flat rate.[42]Scotland replaces the national rates with its own progressive rates.[43]
Most counties and most municipalities in this state do not tax income,[45] and all those that do use a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 4% depending on the location.
No counties or municipalities in this state tax income from work, but some tax interest and dividends, all using a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 3% depending on the location.[52]
Most counties, some municipalities and some school districts in this state tax income, most using a flat rate but some using regressive rates.[54] Where a county, municipal or school district tax exists, the combined rate ranges from 0.45 to 4.25% depending on the location.[55][56][57][58]
Most municipalities and some school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.25 to 4.5% depending on the location.[69][70]
Most municipalities and most school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.312 to 3.8712% depending on the location.[72]