Which countries have the highest income tax?

Do high-tax countries offer regimes for newcomers?

Several do. Among the countries ranked here, Portugal, Spain, Greece, Italy, Switzerland and Cyprus run a special regime for new residents or particular income, with conditions and a time limit. The guides set out each one as Heed has it on record.

How does Heed check these figures?

Heed reads each figure from the country's own tax authority or government page, keeps the date it checked and rechecks on a rolling schedule and whenever that page changes. The top rate is the rate on the last band of income; what a person pays depends on their income, their residence and any regime they qualify for.