Which countries have the highest income tax?

Do high-tax countries offer regimes for newcomers?

Several do. Among the countries ranked here, Portugal, Spain, the United Kingdom, Greece and Italy 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 sooner when that page changes. The headline rate is the main personal income tax rate Heed records for a country, and it can differ from the rate on the last band of income, so the guide says what it covers; what a person pays depends on their income, their residence and any regime they qualify for.