municipalities of Japan, and some subdivisions of Italy and of the United States. Jurisdictions that have a flat tax on personal income The table below lists jurisdictions where personal income is taxed by only one government level, using a flat rate. It includes independent countries and other autonomous jurisdictions. The tax rate listed is the one that applies to income from work, but does not include mandatory contributions to social security. In some jurisdictions, different rates (also flat) apply to other types of income, such as from investments. Subnational jurisdictions The table below lists jurisdictions where personal income is taxed by multiple government levels, and at least one level uses a flat rate. The tax rates listed are those that apply to income from work, except as otherwise noted. Where a range of rates is listed, it means that the flat rate varies by location, not progressive rates. Jurisdictions without permanent population Despite not having a permanent population, some jurisdictions tax the local income of temporary workers, using a flat rate. Jurisdictions reputed to have a flat tax does not have a general income tax, but since 2011 it imposes an "interim stabilisation levy" on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. Each portion has a flat rate of 3%. This tax is in addition to a mandatory contribution to social security. imposes progressive tax rates of 14% and 25% on income from employment in the oil and gas and public sectors, but a flat tax rate of 14% on income from employment in other sectors and on investment income. It also imposes a flat tax rate of 20% on business income. do not have a general income tax, but impose a payroll tax on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. The employee portion has a flat rate of 8%. This tax is in addition to mandatory contributions to social security and national health insurance. : Some sources claim that Hong Kong has a flat tax, though its salary tax structure has several different rates ranging from 2% to 17% after deductions. Taxes are capped at 15% of gross income, so this rate is applied to upper income returns if taxes would exceed 15% of gross otherwise. Accordingly, Duncan Black of the progressive media-monitoring group Media Matters for America