Who has the lowest income tax?

 The country with the lowest personal income tax rate varies, as tax laws and policies can change frequently. However, some countries known for low personal income tax rates include the United Arab Emirates, Bahrain, and Kuwait, which have no personal income tax. Other countries with low personal income tax rates include Qatar, Hong Kong, and Singapore. It's important to note that low income tax rates may be offset by other taxes, such as consumption taxes or property taxes, and that the overall tax burden should be considered when evaluating a country's tax system.