HC Deb 13 December 1996 vol 287 cc376-7W
Sir Terence Higgins

To ask the Chancellor of the Exchequer if he will list those countries which do not have an income tax. [8027]

Mr. Jack

The information requested is as follows:

Countries with no personal income tax

  • Andorra
  • Bahamas
  • Brunei
  • Bahrain
  • Kuwait
  • Maldives
  • Monaco
  • Naura
  • Oman
  • Qatar
  • United Arab Emirates
  • Vanuatu.

Countries with limited personal income tax

  • Antigua [no income tax is levied on residents]
  • St Kitts and Nevis [no income tax is levied on residents]
  • Saudi Arabia [income tax is not levied on employment income]
  • Seychelles [income tax is not levied on employment income]
  • Korea, north [income tax is levied only on foreign nationals].

Note: The Government of Grenada proposed to abolish personal income tax with effect from 1 April 1996. This has, however, not yet been implemented.

Dependent territories with no personal income tax

  • Anguilla [UK]
  • Ascension [UK]
  • Bermuda [UK]
  • British Indian Ocean Territory
  • Cayman Islands [UK]
  • Norfolk Island [AUS]
  • Pitcairn Islands [UK]
  • Sark [UK]
  • Tokelau [NZ]
  • Tristan da Cunha [UK]
  • Turks and Caicos Islands [UK]
  • Wallis and Futuna [FR].