Kiribati
3.5/10
200th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Kiribati and Zimbabwe weigh about the same on the taxpayer.
| Tax | Kiribati | Zimbabwe | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% to 35% | 30% | +5.0 points |
| Personal income tax top bracket | 25% to 35% | 0% to 45% | −10.0 points |
| VAT standard rate | 20% | 15% | +5.0 points |