Compare data on Parliaments
Members pay income tax on salaries
Salaries and/or allowances may be subject to income tax or equivalent.
View field in the data dictionaryThe designations employed and the presentation of material on this map do not imply the expression of any opinion whatsoever on the part of the IPU concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitations of its frontiers or boundaries.
Aggregated data as of today
| Members pay income tax on salaries | Number of countries |
|---|---|
| Yes | 89 |
| No | 36 |
Excluding 3 parliaments where all chambers are suspended
Latest data
| Country | Chamber | Members pay income tax on salaries |
|---|---|---|
| House of the People (Suspended) | No information available | |
| Albania | Parliament | No information available |
| Algeria | National People's Assembly | No |
| Andorra | General Council | Yes |
| Angola | National Assembly | No information available |
| Antigua and Barbuda | House of Representatives | Yes |
| Argentina | Chamber of Deputies | No information available |
| Armenia | National Assembly | No information available |
| Australia | House of Representatives | Yes |
| Austria | National Council | Yes |
| Azerbaijan | National Assembly | Yes |
| Bahamas | House of Assembly | No information available |
| Bahrain | Council of Representatives | No information available |
| Bangladesh | Parliament | No |
| Barbados | House of Assembly | No information available |
| Belarus | House of Representatives | No information available |
| Belgium | House of Representatives | Yes |
| Belize | House of Representatives | No |
| Benin | National Assembly | No information available |
| Bhutan | National Assembly | Yes |
| Bolivia (Plurinational State of) | Chamber of Deputies | No |
| Bosnia and Herzegovina | House of Representatives | Yes |
| Botswana | National Assembly | No |
| Brazil | Chamber of Deputies | Yes |
| Brunei Darussalam | Legislative Council | No information available |
| Bulgaria | National Assembly | No information available |
| Burkina Faso | Transitional Legislative Assembly | No |
| Burundi | National Assembly | No |
| Cabo Verde | National Assembly | Yes |
| Cambodia | National Assembly | No information available |
| Cameroon | National Assembly | No |
| Canada | House of Commons | Yes |
| Central African Republic | National Assembly | No information available |
| Chad | Transitional National Council | Yes |
| Chile | Chamber of Deputies | Yes |
| China | National People's Congress | Yes |
| Colombia | House of Representatives | Yes |
| Comoros | Assembly of the Union | No information available |
| Congo | National Assembly | No information available |
| Costa Rica | Legislative Assembly | Yes |
| Côte d'Ivoire | National Assembly | Yes |
| Croatia | Croatian Parliament | Yes |
| Cuba | National Assembly of the People's Power | No information available |
| Cyprus | House of Representatives | Yes |
| Czechia | Chamber of Deputies | Yes |
| Democratic People's Republic of Korea | Supreme People's Assembly | No information available |
| Democratic Republic of the Congo | National Assembly | No information available |
| Denmark | The Danish Parliament | Yes |
| Djibouti | National Assembly | No |
| Dominica | House of Assembly | No information available |
| Dominican Republic | Chamber of Deputies | No information available |
| Ecuador | National Assembly | Yes |
| Egypt | House of Representatives | No information available |
| El Salvador | Legislative Assembly | No information available |
| Equatorial Guinea | Chamber of Deputies | No |
| Eritrea | National Assembly | No information available |
| Estonia | The Estonian Parliament | Yes |
| Eswatini | House of Assembly | No information available |
| Ethiopia | House of Peoples' Representatives | No |
| Fiji | Parliament | Yes |
| Finland | Parliament | Yes |
| France | National Assembly | No |
| Gabon | Transitional National Assembly | No information available |
| Gambia (The) | National Assembly | Yes |
| Georgia | Parliament | Yes |
| Germany | German Bundestag | Yes |
| Ghana | Parliament | Yes |
| Greece | Hellenic Parliament | No |
| Grenada | House of Representatives | No |
| Guatemala | Congress of the Republic | No information available |
| Guinea | Transitional National Council | No information available |
| Guinea-Bissau | People's National Assembly | No information available |
| Guyana | National Assembly | No |
| Haiti | Chamber of Deputies | No information available |
| Honduras | National Congress | No information available |
| Hungary | National Assembly | Yes |
| Iceland | Parliament | Yes |
| India | House of the People | No |
| Indonesia | House of Representatives | Yes |
| Iran (Islamic Republic of) | Islamic Parliament of Iran | No information available |
| Iraq | Council of Representatives of Iraq | No |
| Ireland | House of Representatives | Yes |
| Israel | Parliament | No information available |
| Italy | Chamber of Deputies | No |
| Jamaica | House of Representatives | Yes |
| Japan | House of Representatives | Yes |
| Jordan | House of Representatives | Yes |
| Kazakhstan | House of Representatives | No information available |
| Kenya | National Assembly | Yes |
| Kiribati | House of Assembly | No information available |
| Kuwait | National Assembly | No |
| Kyrgyzstan | Supreme Council | No information available |
| Lao People's Democratic Republic | National Assembly | No information available |
| Latvia | Parliament | Yes |
| Lebanon | National Assembly | No |
| Lesotho | National Assembly | No |
| Liberia | House of Representatives | No information available |
| Libya | House of Representatives | Yes |
| Liechtenstein | Diet | Yes |
| Lithuania | Parliament | Yes |
| Luxembourg | Chamber of Deputies | No information available |
| Madagascar | National Assembly | Yes |
| Malawi | National Assembly | Yes |
| Malaysia | House of Representatives | No |
| Maldives | People's Majlis | Yes |
| Mali | Transitional National Council | No information available |
| Malta | House of Representatives | Yes |
| Marshall Islands | Parliament | No |
| Mauritania | National Assembly | No information available |
| Mauritius | National Assembly | No information available |
| Mexico | Chamber of Deputies | Yes |
| Micronesia (Federated States of) | Congress | Yes |
| Monaco | National Council | No information available |
| Mongolia | State Great Hural | No |
| Montenegro | Parliament | Yes |
| Morocco | House of Representatives | No |
| Mozambique | Assembly of the Republic | Yes |
| House of Representatives (Suspended) | No | |
| Namibia | National Assembly | Yes |
| Nauru | Parliament | No |
| Nepal | House of Representatives | Yes |
| Netherlands | House of Representatives | Yes |
| New Zealand | House of Representatives | Yes |
| Nicaragua | National Assembly | Yes |
| Niger | National Assembly | No information available |
| Nigeria | House of Representatives | Yes |
| North Macedonia | Assembly of the Republic | Yes |
| Norway | Parliament | Yes |
| Oman | Shura Council | No information available |
| Pakistan | National Assembly | Yes |
| Palau | House of Delegates | No |
| Panama | National Assembly | No information available |
| Papua New Guinea | National Parliament | No |
| Paraguay | Chamber of Deputies | Yes |
| Peru | Congress of the Republic | Yes |
| Philippines | House of Representatives | No information available |
| Poland | Sejm | Yes |
| Portugal | Assembly of the Republic | Yes |
| Qatar | Shura Council | No information available |
| Republic of Korea | National Assembly | Yes |
| Republic of Moldova | Parliament | Yes |
| Romania | Chamber of Deputies | Yes |
| Russian Federation | State Duma | No information available |
| Rwanda | Chamber of Deputies | No information available |
| Saint Kitts and Nevis | National Assembly | No information available |
| Saint Lucia | House of Assembly | No information available |
| Saint Vincent and the Grenadines | House of Assembly | No |
| Samoa | Legislative Assembly | No information available |
| San Marino | Great and General Council | No information available |
| Sao Tome and Principe | National Assembly | Yes |
| Saudi Arabia | Shura Council | Yes |
| Senegal | National Assembly | No |
| Serbia | National Assembly | Yes |
| Seychelles | National Assembly | Yes |
| Sierra Leone | Parliament | No information available |
| Singapore | Parliament | Yes |
| Slovakia | National Council | Yes |
| Slovenia | National Assembly | Yes |
| Solomon Islands | National Parliament | No |
| Somalia | House of the People | No |
| South Africa | National Assembly | Yes |
| South Sudan | Transitional National Legislative Assembly | No information available |
| Spain | Congress of Deputies | Yes |
| Sri Lanka | Parliament | No |
| National Assembly (Suspended) | No | |
| Suriname | National Assembly | Yes |
| Sweden | Parliament | Yes |
| Switzerland | National Council | Yes |
| Syrian Arab Republic | People's Assembly | No information available |
| Tajikistan | House of Representatives | No information available |
| Thailand | House of Representatives | Yes |
| Timor-Leste | National Parliament | No information available |
| Togo | National Assembly | Yes |
| Tonga | Legislative Assembly | Yes |
| Trinidad and Tobago | House of Representatives | Yes |
| Tunisia | Assembly of People's Representatives | Yes |
| Türkiye | Grand National Assembly of Türkiye | Yes |
| Turkmenistan | Assembly | No information available |
| Tuvalu | Parliament of Tuvalu | No information available |
| Uganda | Parliament | Yes |
| Ukraine | Parliament | No |
| United Arab Emirates | Federal National Council | No information available |
| United Kingdom | House of Commons | Yes |
| United Republic of Tanzania | National Assembly | No |
| United States of America | House of Representatives | Yes |
| Uruguay | House of Representatives | Yes |
| Uzbekistan | Legislative Chamber | No information available |
| Vanuatu | Parliament | No information available |
| Venezuela (Bolivarian Republic of) | National Assembly | No information available |
| Viet Nam | National Assembly | Yes |
| Yemen | House of Representatives | Yes |
| Zambia | National Assembly | No |
| Zimbabwe | National Assembly | No information available |