The National Tax Rate is a figure used to determine your income. It can be changed by choosing different Economic Policies and can fluctuate between 5% and 50%.

Even though your national tax rate may change, your citizens' average income will also change; these two variables have an inversely proportional relationship. No matter how high or low your national tax rate is, you cannot manipulate it to earn more money. The tax rate affects a city's average income and a nation's total revenue, but cancels itself out since the average income is divided by the tax rate whereas the total revenue is multiplied by the tax rate. As a result, the value that a nation's tax rate takes has no effect on the nation's revenue.