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GAZDA

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FUGAZI mówisz i masz: :P

Andorra. No personal income tax.

Anguilla.

Antigua and Barbuda

Aruba

The Bahamas levies neither personal income nor capital gains tax, nor are there inheritance taxes.

Bahrain

Brunei

Cayman Islands

Cook Islands

Dubai

Kuwait

Liechtenstein

Monaco does not levy a personal income tax.

Nauru - No taxes. Only tax in country is an airport departure tax.

Netherlands Antilles

Nevis

Norfolk Island - no personal income tax.

Oman

Qatar

San Marino

St Kitts and Nevis

St Vincent and the Grenadines

Turks and Caicos Islands

Uruguay - no personal income tax.

Vanuatu

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a w samych usa nie ma stanowego podatku dochodowego od osób indywidualnych w stanach:

U.S. States without a personal income tax:

* Alaska – has a state corporate income tax

* Florida – has a state corporate income tax. Once had tax on "intangible personal property" held on the first day of the year (stocks, bonds, mutual funds, money market funds, etc.) but was abolished at the start of 2007. The Florida Constitution explicitly prohibits a personal income tax.

* Nevada

* New Hampshire – does have tax on interest and dividends

* South Dakota

* Tennessee – does have tax on income received from stocks and bonds not taxed ad valorem (Tenn Const Art II, §28). The Tennessee Supreme Court has held that a personal income tax is unconstitutional.

* Texas – in May 2006, passed a gross receipts tax on businesses. The Texas Constitution places severe restrictions on passage of a personal income tax and use of its proceeds.

* Washington – has a corporate tax called the "Business and Occupation Tax (B&O)", which is a gross receipts tax[4]

* Wyoming

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