Let’s see who knows their international tax facts.
If you mean the top marginal rate, it’s often listed as Côte d’Ivoire at about 60% (Aruba close), but it does change year to year. From experience, I double-check KPMG’s Tax Rates Online before answering any “international tax facts” threads so I’m comparing statutory top rates, not average or after-credits figures: Services. Small caveat: the headline rate isn’t what most people pay — are we counting local surtaxes too?