Tax League World Cup, Matchday 4: Ivory Coast Has the World's Highest Income Tax. They Still Won.
The Tax League World Cup runs daily during the 2026 FIFA World Cup. Every match gets a tax comparison. Same rules as always: €500K salary benchmark, best available regime, no cherry picking.
Day 4 is done. 14 goals. Some brutal tax revelations.
June 14, 2026. The most action packed day of the tournament so far. Germany announced themselves with seven goals. Sweden dismantled Tunisia 5 to 1. The Netherlands and Japan served up a 2 to 2 thriller. And Ivory Coast stole all three points with a 90th minute winner against Ecuador.
On the pitch, it was breathtaking. Off the pitch? Ivory Coast has the highest personal income tax rate in the world at 60%. They scored a winner in the 90th minute. Ecuador scored a €150K per year winner off it.
Here's the full breakdown.
Match 1: Germany 7 to 1 Curaçao
On the pitch: Germany were clinical. Curaçao scored a historic first ever World Cup goal through Livano Comenencia, a moment that will live forever in a small Caribbean island's football history. Then Germany scored six more. Final score: 7 to 1.
Off the pitch:
🇩🇪 Germany: 47.5% top effective rate (income tax plus solidarity surcharge). No expat regime whatsoever. Standard progressive PIT applies to everyone. Take home on a €500K salary: around €262K.
🇨🇼 Curaçao: 46.5% top rate. No dedicated expat flat tax regime for working executives. A penshonado regime exists for retirees at 10% on foreign income, but this doesn't apply to working professionals. Worldwide taxation for residents. Take home on a €500K salary: around €270K.
Tax winner: 🇨🇼 Curaçao. By a whisker, around €8K per year. Curaçao lost 7 to 1 on the pitch. They still beat Germany off it. That's either a very good day or a very bad one depending on how you look at it.
Match 2: Netherlands 2 to 2 Japan
On the pitch: A thrilling draw. Japan equalised twice to deny the Dutch all three points. Japan showed they can genuinely compete with Europe's best.
Off the pitch:
🇳🇱 Netherlands: 49.5% top rate. The 30 Ruling provides a 30% tax free allowance, but it's capped at a salary base of €233K. On a €500K salary, only the first €233K gets the 30% benefit. Everything above is taxed at 49.5% throughout. Duration: 5 years. Take home on a €500K salary: around €330K.
🇯🇵 Japan: 55.95% combined top rate (45% national income tax plus 10% local inhabitant tax). No dedicated expat flat tax regime for inbound working professionals. Standard progressive worldwide taxation applies. Take home on a €500K salary: around €220K.
Tax winner: 🇳🇱 Netherlands. By around €110K per year. Japan drew on the pitch. Japan lost heavily off it.
Match 3: Ivory Coast 1 to 0 Ecuador
On the pitch: Ivory Coast snatched all three points through Amad Diallo's 90th minute winner. Ecuador were the better side for long stretches but couldn't find the finish.
Off the pitch:
🇨🇮 Ivory Coast: 60% top personal income tax rate. The highest in the world. Not a typo. Residents taxed on worldwide income. No dedicated expat flat tax regime. Take home on a €500K salary: around €200K. 😱
🇪🇨 Ecuador: 30% top rate. Progressive system. No dedicated expat flat tax regime. Standard progressive rates apply to all residents. Take home on a €500K salary: around €350K.
Tax winner: 🇪🇨 Ecuador. By around €150K per year. The largest off the pitch margin of Day 4.
Ivory Coast wins on the pitch with a 90th minute goal. Ecuador wins off it by an enormous margin. 60% is not a tax rate. It's a penalty.
Match 4: Sweden 5 to 1 Tunisia
On the pitch: Sweden were dominant. 5 to 1. A statement win to open Group F. Two goals from Yasin Ayari. Sweden's first five goal World Cup performance since 1938.
Off the pitch:
🇸🇪 Sweden: 52 to 55% top effective rate. Expertskatt provides a 25% income exemption for qualifying foreign employees for 7 years, with a monthly minimum salary floor of SEK 88,800. Take home on a €500K salary: around €285K to €305K with Expertskatt.
🇹🇳 Tunisia: 40% top rate. No dedicated expat flat tax regime. Standard progressive worldwide taxation. Take home on a €500K salary: around €300K.
Tax winner: 🇹🇳 Tunisia. Sweden wins 5 to 1 on the pitch. Tunisia edges it off the pitch. Even with Expertskatt's 25% exemption, Tunisia's 40% standard rate beats Sweden's overall effective burden. Barely, but a win is a win.
Day 4 summary
Match · On the pitch · Off the pitch
Germany vs Curaçao · 🇩🇪 Germany 7 to 1 · 🇨🇼 Curaçao ~€270K vs Germany ~€262K
Netherlands vs Japan · 🇳🇱🇯🇵 2 to 2 · 🇳🇱 Netherlands ~€330K vs Japan ~€220K
Ivory Coast vs Ecuador · 🇨🇮 Ivory Coast 1 to 0 · 🇪🇨 Ecuador ~€350K vs Ivory Coast ~€200K
Sweden vs Tunisia · 🇸🇪 Sweden 5 to 1 · 🇹🇳 Tunisia ~€300K vs Sweden ~€290K
The Day 4 headline
Ivory Coast has the highest personal income tax rate in the world. 60%. Higher than Denmark. Higher than Japan. Higher than anyone.
On the pitch, they won with a 90th minute goal. Off the pitch, they finished last in their match by the largest margin of the day.
But here's the real story of Day 4: Germany scored 7 goals and still lost off the pitch. To Curaçao. By €8K a year.
What's coming on Day 5
Spain, Belgium, Saudi Arabia, Iran, Cape Verde, Egypt, Uruguay and New Zealand all play on June 15.
Spain has the Beckham Law, 24% flat rate for 6 years, the closest thing in Europe to Portugal's IFICI. Belgium has STRIT. This could be the best tax day of the tournament so far.
Follow the Tax League World Cup for the daily recap, every morning during the tournament.