The table that appears below is a [corrected] current list of countries and jurisdictions (some not internationally recognized) that have adopted a flat tax as of September 1, 2010, with the current rates. It replaces an earlier posting that contained some incorrect numbers and dates. [HT: Thanks Charlie]
I have been unable to find the year of implementation for Nagorno Karabakh and Abkhazia. I include Hungary based on the government's firm statement that a flat tax will begin on January 1, 2011. Detailed information about the specific countries appears in previous posts, including an explanation of Paraguay's inclusion.
| Flat Tax Jurisdictions | |||
| Jurisdiction | Year of Implementation | Personal Tax Rate Percent | Corporate Tax Rate Percent |
| Jersey | 1940 | 20 | 20 |
| Hong Kong | 1947 | 16 | 17.5 |
| Guernsey | 1960 | 20 | 0 |
| Jamaica | 1986 | 25 | 33.3 |
| Tuvalu | 1992 | 30 | 30 |
| Estonia | 1994 | 21 | 0 |
| Lithuania | 1994 | 15 | 15 |
| Grenada | 1994 | 30 | 30 |
| Latvia | 1995 | 26 | 15 |
| Russia | 2001 | 13 | 24 |
| Serbia | 2003 | 12 | 10 |
| Iraq | 2004 | 15 | 15 |
| Slovakia | 2004 | 19 | 19 |
| Ukraine | 2004 | 15 | 25 |
| Georgia | 2005 | 20 | 20 |
| Romania | 2005 | 16 | 16 |
| Turkmenistan | 2005 | 10 | 20 |
| Trinidad & Tobago | 2006 | 25 | 25 |
| Kyrgyzstan | 2006 | 10 | 10 |
| Albania | 2007 | 10 | 10 |
| Macedonia | 2007 | 10 | 10 |
| Mongolia | 2007 | 10 | 10,25 |
| Montenegro | 2007 | 9 | 9 |
| Kazakhstan | 2007 | 10 | 15 |
| Pridnestrovie | 2007 | 10 | 0 |
| Mauritius | 2007 | 15 | 15 |
| Bulgaria | 2008 | 10 | 10 |
| Czech Republic | 2008 | 15 | 19 |
| Timor Leste | 2008 | 10 | 10 |
| FBiH | 2009 | 10 | 10 |
| Belarus | 2009 | 12 | 24 |
| Belize | 2009 | 25 | 25 |
| Nagorno Karabakh | 5 | 5 | |
| Seychelles | 2010 | 15 | 35 |
| Paraguay | 2010 | 10 | 10 |
| Hungary | 2011 | 16 | 10 |
| Abkhazia | 10 | 18 | |
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