flat tax with progressive rates of 20%, 23% and 31.4%. introduced a flat tax of 33% on personal income in 1995. The rate was changed to 27% in 2006, 24% in 2008, and 15% in 2009. In 2019, Lithuania replaced its flat tax with progressive rates of 20% and 27%. had a flat tax of 20% on personal income until 2021, when it introduced additional lower rates of 5, 10 and 15%. introduced a flat tax rate of 15% on personal income in 2009. In 2017, it introduced an additional "solidarity levy" of 5% on high income, for a combined top rate of 20%. In 2018, it introduced an additional lower rate of 10%. had a flat tax of 10% on personal income until 2023, when it introduced additional higher rates of 15 and 20%. introduced a flat tax of 15% on personal income in 2007, reduced to 12% in 2009 and 9% in 2010. It introduced a second higher rate of 15% in 2013, reduced to 13% in 2015, 11% in 2016, and eliminated in 2020, thus returning to a flat tax of 9%. It reintroduced a second higher rate of 15% in 2022. introduced a flat tax of 13% on personal income in 2001, and a second higher rate of 15% in 2021. introduced a flat tax of 25% on personal income in 2012, and replaced it with two rates of 26% and 31% in 2015. had a flat tax of 15% on personal income until 2018, when it introduced additional higher rates of 20% and 30%. introduced a flat tax of 19% on personal income in 2004, and a second higher rate of 25% in 2013. had a flat tax of 25% on personal income until 2017, when it introduced a second higher rate of 30%. had a flat tax of 30% on personal income until 2009, when it introduced a second lower rate of 15%. Subnational jurisdictions introduced a flat tax of 10% on personal income in 2001, and additional higher rates of 12, 13, 14 and 15% in 2016. This flat tax was in addition to the progressive rates imposed by the federal government of Canada. introduced a flat tax of on personal income in 1917. The general rate was initially 1.5% and was changed many times, reaching a maximum of 6.25% in 1990 and 5% in 2020. Different flat rates applied to some types