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Tax rates in Europe

March 03, 2023

This is a list of the maximum potential tax rates around Europe for certain income brackets. It is focused on three types of taxes: corporate, individual, and value added taxes (VAT). It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.

Graphs

  •  

    Top Marginal Tax Rates In Europe 2022

  •  

    Payroll and income tax by OECD Country (2013)

  •  

    Federal Sales Taxes

Summary list

The quoted income tax rate is, except where noted, the top rate of tax: most jurisdictions have lower rate of taxes for low levels of income. Some countries also have lower rates of corporation tax for smaller companies. In 1980, the top rates of most European countries were above 60%. Today most European countries have rates below 50%.[1]

Country Corporate tax Maximum income tax rate Standard VAT rate
Albania[2] 15% 23%[3] 20%
Andorra 10% 10% 4.5%
Armenia[4] 18% 22% 20%
Austria 25% 55%[5] 20%[6] (Reduced rates 10% + 13%)[7]
Belarus 18% 15% 20%[2]
Belgium[8] 25% (For SME's 20% from 2018 on the first €100,000 profit)[9] 50% (excluding 13.07% social security paid by the employee and also excluding 32% social security paid by the employer) 21% (Reduced rates of 6% and 12%)[6]
Bosnia and Herzegovina[10][11][12] 10% 10% 17%
Bulgaria[13] 10% 40.8% (10% income tax + additional 12.9% by the employee for social security contributions, i.e. health insurance, pension and unemployment fund); and additional 17.9% by the employer for various social security contributions)[14] 20%[6] (Reduced rates 9%)[7]
Croatia 18% (Reduced rate 12% for small business) 40% (excluding 35.2% total sum of insurances levied on income) 25% (Reduced rates 13% + 5%)(Reduced rates 9%)[7]
Cyprus 12.5% 35% 19% (Reduced rates 5% + 9%)(Reduced rates 9%)[7]
Czech Republic 19% 53.5% (15% income tax + 6.5% by employee + 25% by employer (2.3% healthcare + 21.5% social security + 1.2% state policy of employment) + 7% solidarity contribution (assuming income is above 1 277 328 CZK per year)) 21% (reduced rates of 15% and 10%)[6]
Denmark 22% 56% (avg commune) (including 8% social security paid by the employee but excluding 0.42–1.48% church tax imposed on members of the national Church of Denmark) 25% (reduced rate 0% on transportation of passengers and newspapers normally published at a rate of more than one issue per month)[6]
Estonia 0% on undistributed profits. 20% CIT on distributed profit. 14% on regular distribution.[15] 57,8% (20% income tax + 2.4% of unemployment insurance tax, 0.8% paid by employer, 1.6% paid by employee and 33% social security which is paid before gross wage by employer), around 57,8% in total 20% (reduced rate 9%)[6]
Finland 20% 67% to 25% depending on the net income and municipality, including 7.8%[16][17][18] social insurance fees, employee unemployment payment and employer unemployment payment, which is on average 18% (2018).[16] 24%[6][19] (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
France 30% (including social contributions) after 2018 ('PFU'), before: 33.3% (36.6% above €3.5M, 15% below €38k)[20] 49% (45% +4% for annual incomes above €250,000 for single taxpayers or above €500,000 for married couples) [21] + social security and social contribution taxes at various rates, for example 17,2 % for capital gains, interests and dividends. 20% (reduced rate of 10%, 5.5%, 2.1% and 0% for specific cases like some food, transportation, cultural goods, etc.)[6][22]
Germany 22.825% (few small villages) to 32.925% (in Munich) depending on the municipality. This includes the 15% CIT, 5.5% solidarity surcharge plus the trade tax payable to the municipality. 47.475% which includes 45% income tax and 5.5% solidarity surcharge based on the total tax bill for incomes above €256,304. The entry tax rate is 14% for incomes exceeding the basic annual threshold of €9,000. 19% (reduced rate of 7% applies e.g. on sales of certain foods, books and magazines, flowers and transports)[6]
Georgia 15% (0% for Virtual Zone Companies OR Free Industrial Zone (FIZ) entity) 20% (Special tax rates for Small Businesses are applied following approval of the Small Business Status: 1%, On turnover up to 500,000 GEL per year, Or 3%, applied to the portion of gross revenue that exceeds 500,000 GEL.)[23] 18%
Greece 24% 65.67% (45% for >€40,000+ 7.5% Solidarity Tax for >€40000)+(26.95% Social Security for employees or up to 47.95% for private professionals) 24%[6] (Reduced rates 13% and 5%)[7]
Hungary 9% Total: 43.16%

Employee: 33.5% of gross salary (Employee expenses altogether of gross salary without children: 15% Income Tax (flat), Social Security: 10% Pension, 3% in cash + 4% in kind Health Care, 1.5% Labor Market contributions)[24]

Employer: 17% in addition to gross salary (15.5% Social Tax, 1.5% Training Fund Contribution)[25]

 27%[6][26][27] (Reduced rates 18% and 5%)[7]
Iceland 20%[28] 36.94% from 0 - 834.707 and 46.24% over 834.707 kr (2017)[29] 24% (12% reduced rate)[28]
Ireland 12.5% for trading income

25% for non-trading income

40% over €34,550 for single, €42,800 for married taxpayers.Plus USC(Universal Social Charge)4.5% on income up to €50,170 and 8% on balance. Social insurance 4% 23% [30]
Isle of Man 0%[31] 20% plus national insurance of under 12.8%[31] Same as United Kingdom (see below)[32]
Italy 27.9% (24% plus 3.9% municipal) 45.83% (43% income tax + 2.03% regional income tax + 0.8% municipal income tax) 22%[6] (Reduced rates 10%, 5%, 4%)[7]
Latvia 20% CIT on distributed profit. 0% on undistributed profits. 15% on small businesses[33] 20%(income tax)[1] 35.09%(social insurance)[34] Total up to 55.09% 21% (reduced rates 12% and 0%)[35]
Liechtenstein 12.5% [36] 28% (max. 8% national and 20% municipal income tax) plus 4% of the taxpayer's net worth is subject to the same rate as wealth tax. 0% on capital gains. 8% / 2.5% (till 31.12.2017)

7.7% / 2.5% (from 01.01.2018)[37]

Lithuania 15% (5% for small businesses)[38] 44.27% (effective tax rates: 34.27% social insurance (nominally it is 1.77% payable by employer + 19.5% payable by employee + from 1.8% to 3% optional accumulation of pence), 20% income 21% (Reduced rates 5%, 9%)[7]
Luxembourg 24.94% (commercial activity); 5.718% on intellectual property income, royalties. 45.78% (42% income tax + 9% solidarity surcharge calculated on the income tax)[39] 17%[6] (Reduced rates 3%, 8%, 14%)[7]
Republic of North Macedonia[40] 10% 37% [41] (includes income tax 10%, mandatory state pension 18%, mandatory public health insurance 7.3%, mandatory unemployment insurance 1.2%, mandatory personal injury insurance 0.5%) 18%
Malta 35% (6/7 or 5/7 tax refunds gives an effective rate of 5% or 10% for most companies[42]) 35% (additional 10% by the employee for social security contributions, i.e. health insurance, pension and education); and additional 10% by the employer for various social security contributions) 18%[6] (Reduced rates 5%, 7% and 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children's education fees) [7]
Monaco 0% (>75% revenue within Monaco) or 33.33%[43]
Montenegro 9%[44] 12.65% (11% income tax + 15% of the income tax bill to the municipality)[44] 21%[44]
Netherlands 25% above €200,000 of profit and otherwise 16.5%[45] 49.5%[46] (excluding income dependent bracket discount for incomes up to €98.604[47]) 21%[48] (reduced rate of 9% and 0% for some goods and services)
Norway[49][50] 22%[51] 46.4% (53.0% including 14.1% social security contribution by employer. All taxes include 8.2% pension fund payments). 25% (reduced rate of 15% for groceries, and 10% for transport and culture.)
Poland 19% (Reduced rate 9% for small business since 01.01.2019) 17% up to 120 000 zł (from 1.01.2022)

32% above 120 000 zł (~25 000 euro)

23% (reduced rates of 5% and 8%)[6]
Portugal 21% + 3 to 9% depending on profit 48% + 5% solidarity surcharge + 11% social security (paid by the employee) + 23,75% (social security paid by the company) 23% (reduced rates 13% and 6%)
Romania Revenue <€1m: 1% of all sales
Revenue >€1m: 16% on profit 		Employee: 41.5% [10% income tax (out of gross minus pension & health deductions), 25% pension contribution (out of gross), 10% health contribution (out of gross)] - Gross incomes below RON 3,600 benefit from personal deductions of up to RON 1,310 from taxable income.
Employer: 2.25% (compulsory work insurance)[52]		 19% (reduced rates of 9% and 5%)[53]
Russia 20% 43% (13.0% income tax, 22.0% mandatory pension fund contribution, 2.9% unemployment insurance, 5.1% mandatory universal health insurance)[54] 20%
Serbia 15% 52% (capital gains tax 15%, standard income tax rate 10%, additional contributions by employee: 13% state pension fund, 6.5% state health fund, 0.5% unemployment fund; additional contributions by employer: 11% state pension fund, 6.5% state health fund, 0.5% unemployment; maximum contributions capped (amount changing monthly); additional tax for higher salaries (after 3 times average salary additional 10%, after 6 times average salary additional 15%)),[55][56][57] 20% (10% reduced rate)
Slovakia 21% [58] 50% (income tax 19% + 25% for the part of annual income greater than €35,022.31; additional contributions at 4% mandatory health insurance by employee and 10% by employer, 9.4% Social Security by employee and 25.2% by employer) 20%[6] (10% reduced rate)
Slovenia[59] 19% 50% 22%[6] (reduced rate 9.5%) – from 1 July 2013
Spain 25%

4% in the Canary Islands [60]

 45% maximum Income tax rate. Not including employee contribution of 6.35% Social Security tax, 4.7% pension contribution tax, 1.55% unemployment tax, 0.1% worker training tax. Not including employer contribution of 23.6% Social security tax, 5.5% unemployment tax, 3.5% (or more) workers comp tax, worker training tax .06%, 0.2% FOGASA tax (employment tax in case of company bankruptcy). 21%[6] (reduced rates 10% and 4%)
Sweden 22% (21.4% 2019, 20.6% 2021) 55.5%[61] (Not including payroll taxes of 31.42%[62]) 25%[6] (reduced rates 12% and 6%)
Switzerland 16.55% 22.5% (Kanton Zug, Gemeinde Walchwil) to 46% (Kanton Geneve), average rate 34%. These taxes do not include social security that is private and not income based (e. ) [63] 8% / 2.5% (till 31.12.2017)

7.7% / 2.5% (from 01.01.2018[64]

Ukraine 18% 54.7% (Income tax 18%, military tax 1.5%, pension contribution tax 35,2%) 20%
United Kingdom 19% 47% (45% income tax + 2% NI) - theoretically, NI could reach 12%, but in practice it's never combined with the higher income tax rate

For earnings between £100,000 - £125,000 employees pay the 40% higher rate tax + removal of tax free personal allowance + 2% NI (effectively 67%)

45% (additional rate) income tax on annual income above £150,000, 40% (higher rate) between £43,001 and £150,000, 20% (basic rate) between £0 and £43,000. There is also a National Insurance levy between 2% and 13.8% for employees and self-employed individuals but capital gains and dividend income is not subject to NI. The first £12,500 is tax-free if your annual income is below £100,000.

Capital gains is taxed at 10% (or 18% on residential property) for basic rate taxpayers and 20% (or 28% on residential property) for higher and additional rate taxpayers. Dividend income from UK companies is taxed at 7.5% for basic rate taxpayers, 32.5% for higher rate taxpayers and 38.1% for additional rate taxpayers.

20% (reduced rate of 5% for home energy and renovations, 0% for life necessities – groceries, water, prescription medications, medical equipment and supplies, public transport, children's clothing, books and periodicals)[6]

Per country information: income tax bands

Austria

Austrian income taxation is determined by §33 of Austrian Income Tax Code (Einkommensteuergesetz - EStG)

Annual Income [€] Taxation Rate [%]
0 - 11,000 0
11,001-18,000 20
18,001-31,000 35
31,001-60,000 42
60,001 - 90,000 48
90,001 - 1,000,000 50
>1,000,000 55

Until the end of the year 2020 an additional tax (55%) will affect income of over 1 million €.

Belgium

[65]

Annual Income [€] Taxation Rate [%]
0-8,990 0
8,990 - 13,440 25
13,440-23,720 40
23,720-41,060 45
>41,060 50

Denmark

Main article: Taxation in Denmark

Finland

Main article: Taxation in Finland

The total Finnish income tax includes the income tax dependable on the net salary, employee unemployment payment, and employer unemployment payment.[17][18] The tax rate increases very progressively rapidly at 13 ke/year (from 25% to 48%) and at 29 ke/year to 55% and eventually reaches 67% at 83 ke/year, while little decreases at 127 ke/year to 65%. The middle-income person will get 44 euros from every 100 euros the employer puts on the work. The GP will then again get from every extra 100 euros that the employer puts on the work only 33 euros. Some sources do not include the employer unemployment payment, for instance Veronmaksajat -organisation.[66][67]

Annual income at Tax rate (including employer unemployment payment)
€13,000 25%
€33,000 57%
€47,000 60%
€83,000 67%
€94,000 66%
€127,000 65%

France

Main article: Taxation in France § List of taxes

Income tax in France depends on the number of people in the household. The taxable income is divided by the number of persons belonging to the household. Each adult counts as one person while the first two children count as half each. From the third child onwards each child counts as one person. Therefore, a household comprising 2 adults and 3 children is considered to be a household of 4 persons for tax purposes.

The rates below do not include the 17% social security contributions.

Annual income above Annual income below Tax rate[68]
€0 €5,963 0%
€5,963 €11,896 5.5%
€11,896 €26,420 14%
€26,420 €70,830 30%
€70,830 - 41%

Germany

Main article: Taxation in Germany § Income tax for residents

German income tax comprises 5 income tax bands, with the first two being based on a totally Progressive tax rate and the rest being flat rate. Taxable income is derived after subtracting personal and child allowances from earned income. In addition a number of other deductions may be claimed by German taxpayers.

  • Personal allowance: €9,000 per adult
  • Child allowance: €7,428 per child
Annual income above Annual income below Marginal tax rate 2018[69]
€0 €9,000 0%
€9,000 €13,996 14% − 23.97%
€13,996 €54,949 23.97% − 42%
€54,949 €260,532 42%
€260,532 - 45%

In Germany, married couples are taxed jointly. This means that the tax liability for the couple is twice the amount resulting from the tariff when inserting the average income of both spouses. Due to the progressive tariff, filing jointly uniformly reduces the total tax burden if spouses' incomes differ.

Italy

Main article: Taxation in Italy
  • Personal Allowance: €800 per adult[citation needed]
  • Allowance per child: €1,120
Annual income Above Annual income below Tax rate[70]
€0 €15,000 23%
€15,000 €28,000 27%
€28,000 €55,000 38%
€55,000 €75,000 41%
€75,000 - 43%

Netherlands

Main article: Income tax in the Netherlands § Progressive tax on wages etc. (box 1)

Income tax in the Netherlands (Inkomstenbelasting, Box 1) and social security contributions are combined in one payroll tax. There are no personal tax-free allowances.

The latest scales for the tax year 2020. The former scheme consisted of 4 brackets, which have been simplified to just 2 as of 2020.[71]

Annual income Above Annual income below Tax rate (including employee social security)
€0 €68,508 37,35%
€68,508 - 49,50%*

Without effect income dependent deductions for incomes up to €98,604.

Portugal

Income tax in Portugal depends on a number of factors, including regional (different tax rates depending if you live in the mainland, the Azores or Madeira regions, marital status and number of dependents.

Main article: Taxation in Portugal

For simplification purposes, the following is a summary of the major tax brackets.

Taxable Income Tax Rate (Mainland) Tax Rate (Madeira) Tax Rate (Azores)
Up to €7,091 14.5% 11.6% 10.15%
€7,091 and €10,700 23% 20.7% 17.25%
€10,700 and €20,261 28.5% 26.5% 21.38%
€20,261 and €25,000 35% 33.75% 28%
€25,000 and €36,856 37% 35.87% 29.6%
€36,856 and €80,640 45% 44.95% 36%
Above €80,640 48% 48% 38.4%

A solidarity additional tax of 2.5% is applied on income between €80,640 and €250,000. All income above €250,000 is taxed a further 5%.

Spain

Spanish income tax includes a personal tax free allowance and an allowance per child. In 2012 a special temporary surcharge was introduced as part of austerity measures to balance the budget. The personal allowance currently stands at €5,151.

  • 1st child €1,836
  • 2nd child €2,040
  • 3rd child €3,672
  • 4th & subs €4,182
Annual income above Annual income below Tax rate (excluding temporary surcharge) Tax rate (including temporary surcharge)[72]
€0 €5,150 0% 0%
€5,150 €17,707.20 24% 24.75%
€17,707.20 €33,007.20 28% 30%
€33,007.20 €53,407.20 37% 40%
€53,407.20 €120,000.20 43% 47%
€120,000.20 €175,000.20 44% 49%
€175,000.20 €300,000.20 45% 51%
€300,000.20 - 45% 52%

United Kingdom

Main article: Taxation in the United Kingdom § Personal taxes

Income tax for the United Kingdom is based on 2019/20 tax bands. The current tax free threshold on earnings is £12,500. The relief is tapered by £1 for every £2 earned over £100,000, resulting in an effective 60% tax rate for incomes between £100,000 and £125,000.

Annual income Tax rate[73]
Above Up to
— £12,500 0%
£12,500 £50,000 20%
£50,000 £150,000 40%
£150,000 — 45%

See also

References

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  2. ^ a b "International Trade, Export Import, Trade Leads & World Trade Country Profiles". fita.org.
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Sources

  • FITA Country Profiles

External links

  • The Tax Foundation
  • VAT Rates Applied in the Member States of the European Union, 1 July 2013, European Commission
  • Excise duties on alcohol, tobacco and energy, 1 July 2013, European Commission
  • HM Revenue & Customs: Corporation Tax rates
  • European VAT Rates

March 03, 2023
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This article uses bare URLs which are uninformative and vulnerable to link rot Please consider converting them to full citations to ensure the article remains verifiable and maintains a consistent citation style Several templates and tools are available to assist in formatting such as Reflinks documentation reFill documentation and Citation bot documentation August 2022 Learn how and when to remove this template message This article needs additional citations for verification Please help improve this article by adding citations to reliable sources Unsourced material may be challenged and removed Find sources Tax rates in Europe news newspapers books scholar JSTOR August 2014 Learn how and when to remove this template message This is a list of the maximum potential tax rates around Europe for certain income brackets It is focused on three types of taxes corporate individual and value added taxes VAT It is not intended to represent the true tax burden to either the corporation or the individual in the listed country Contents 1 Graphs 2 Summary list 3 Per country information income tax bands 3 1 Austria 3 2 Belgium 3 3 Denmark 3 4 Finland 3 5 France 3 6 Germany 3 7 Italy 3 8 Netherlands 3 9 Portugal 3 10 Spain 3 11 United Kingdom 4 See also 5 References 6 Sources 7 External linksGraphs Edit Top Marginal Tax Rates In Europe 2022 Payroll and income tax by OECD Country 2013 Federal Sales TaxesSummary list EditThe quoted income tax rate is except where noted the top rate of tax most jurisdictions have lower rate of taxes for low levels of income Some countries also have lower rates of corporation tax for smaller companies In 1980 the top rates of most European countries were above 60 Today most European countries have rates below 50 1 Country Corporate tax Maximum income tax rate Standard VAT rateAlbania 2 15 23 3 20 Andorra 10 10 4 5 Armenia 4 18 22 20 Austria 25 55 5 20 6 Reduced rates 10 13 7 Belarus 18 15 20 2 Belgium 8 25 For SME s 20 from 2018 on the first 100 000 profit 9 50 excluding 13 07 social security paid by the employee and also excluding 32 social security paid by the employer 21 Reduced rates of 6 and 12 6 Bosnia and Herzegovina 10 11 12 10 10 17 Bulgaria 13 10 40 8 10 income tax additional 12 9 by the employee for social security contributions i e health insurance pension and unemployment fund and additional 17 9 by the employer for various social security contributions 14 20 6 Reduced rates 9 7 Croatia 18 Reduced rate 12 for small business 40 excluding 35 2 total sum of insurances levied on income 25 Reduced rates 13 5 Reduced rates 9 7 Cyprus 12 5 35 19 Reduced rates 5 9 Reduced rates 9 7 Czech Republic 19 53 5 15 income tax 6 5 by employee 25 by employer 2 3 healthcare 21 5 social security 1 2 state policy of employment 7 solidarity contribution assuming income is above 1 277 328 CZK per year 21 reduced rates of 15 and 10 6 Denmark 22 56 avg commune including 8 social security paid by the employee but excluding 0 42 1 48 church tax imposed on members of the national Church of Denmark 25 reduced rate 0 on transportation of passengers and newspapers normally published at a rate of more than one issue per month 6 Estonia 0 on undistributed profits 20 CIT on distributed profit 14 on regular distribution 15 57 8 20 income tax 2 4 of unemployment insurance tax 0 8 paid by employer 1 6 paid by employee and 33 social security which is paid before gross wage by employer around 57 8 in total 20 reduced rate 9 6 Finland 20 67 to 25 depending on the net income and municipality including 7 8 16 17 18 social insurance fees employee unemployment payment and employer unemployment payment which is on average 18 2018 16 24 6 19 reduced rate of 14 for groceries and restaurants 10 for books medicine transport of passengers and some others France 30 including social contributions after 2018 PFU before 33 3 36 6 above 3 5M 15 below 38k 20 49 45 4 for annual incomes above 250 000 for single taxpayers or above 500 000 for married couples 21 social security and social contribution taxes at various rates for example 17 2 for capital gains interests and dividends 20 reduced rate of 10 5 5 2 1 and 0 for specific cases like some food transportation cultural goods etc 6 22 Germany 22 825 few small villages to 32 925 in Munich depending on the municipality This includes the 15 CIT 5 5 solidarity surcharge plus the trade tax payable to the municipality 47 475 which includes 45 income tax and 5 5 solidarity surcharge based on the total tax bill for incomes above 256 304 The entry tax rate is 14 for incomes exceeding the basic annual threshold of 9 000 19 reduced rate of 7 applies e g on sales of certain foods books and magazines flowers and transports 6 Georgia 15 0 for Virtual Zone Companies OR Free Industrial Zone FIZ entity 20 Special tax rates for Small Businesses are applied following approval of the Small Business Status 1 On turnover up to 500 000 GEL per year Or 3 applied to the portion of gross revenue that exceeds 500 000 GEL 23 18 Greece 24 65 67 45 for gt 40 000 7 5 Solidarity Tax for gt 40000 26 95 Social Security for employees or up to 47 95 for private professionals 24 6 Reduced rates 13 and 5 7 Hungary 9 Total 43 16 Employee 33 5 of gross salary Employee expenses altogether of gross salary without children 15 Income Tax flat Social Security 10 Pension 3 in cash 4 in kind Health Care 1 5 Labor Market contributions 24 Employer 17 in addition to gross salary 15 5 Social Tax 1 5 Training Fund Contribution 25 27 6 26 27 Reduced rates 18 and 5 7 Iceland 20 28 36 94 from 0 834 707 and 46 24 over 834 707 kr 2017 29 24 12 reduced rate 28 Ireland 12 5 for trading income 25 for non trading income 40 over 34 550 for single 42 800 for married taxpayers Plus USC Universal Social Charge 4 5 on income up to 50 170 and 8 on balance Social insurance 4 23 30 Isle of Man 0 31 20 plus national insurance of under 12 8 31 Same as United Kingdom see below 32 Italy 27 9 24 plus 3 9 municipal 45 83 43 income tax 2 03 regional income tax 0 8 municipal income tax 22 6 Reduced rates 10 5 4 7 Latvia 20 CIT on distributed profit 0 on undistributed profits 15 on small businesses 33 20 income tax 1 35 09 social insurance 34 Total up to 55 09 21 reduced rates 12 and 0 35 Liechtenstein 12 5 36 28 max 8 national and 20 municipal income tax plus 4 of the taxpayer s net worth is subject to the same rate as wealth tax 0 on capital gains 8 2 5 till 31 12 2017 7 7 2 5 from 01 01 2018 37 Lithuania 15 5 for small businesses 38 44 27 effective tax rates 34 27 social insurance nominally it is 1 77 payable by employer 19 5 payable by employee from 1 8 to 3 optional accumulation of pence 20 income 21 Reduced rates 5 9 7 Luxembourg 24 94 commercial activity 5 718 on intellectual property income royalties 45 78 42 income tax 9 solidarity surcharge calculated on the income tax 39 17 6 Reduced rates 3 8 14 7 Republic of North Macedonia 40 10 37 41 includes income tax 10 mandatory state pension 18 mandatory public health insurance 7 3 mandatory unemployment insurance 1 2 mandatory personal injury insurance 0 5 18 Malta 35 6 7 or 5 7 tax refunds gives an effective rate of 5 or 10 for most companies 42 35 additional 10 by the employee for social security contributions i e health insurance pension and education and additional 10 by the employer for various social security contributions 18 6 Reduced rates 5 7 and 0 for life necessities groceries water prescription medications medical equipment and supplies public transport children s education fees 7 Monaco 0 gt 75 revenue within Monaco or 33 33 43 Montenegro 9 44 12 65 11 income tax 15 of the income tax bill to the municipality 44 21 44 Netherlands 25 above 200 000 of profit and otherwise 16 5 45 49 5 46 excluding income dependent bracket discount for incomes up to 98 604 47 21 48 reduced rate of 9 and 0 for some goods and services Norway 49 50 22 51 46 4 53 0 including 14 1 social security contribution by employer All taxes include 8 2 pension fund payments 25 reduced rate of 15 for groceries and 10 for transport and culture Poland 19 Reduced rate 9 for small business since 01 01 2019 17 up to 120 000 zl from 1 01 2022 32 above 120 000 zl 25 000 euro 23 reduced rates of 5 and 8 6 Portugal 21 3 to 9 depending on profit 48 5 solidarity surcharge 11 social security paid by the employee 23 75 social security paid by the company 23 reduced rates 13 and 6 Romania Revenue lt 1m 1 of all salesRevenue gt 1m 16 on profit Employee 41 5 10 income tax out of gross minus pension amp health deductions 25 pension contribution out of gross 10 health contribution out of gross Gross incomes below RON 3 600 benefit from personal deductions of up to RON 1 310 from taxable income Employer 2 25 compulsory work insurance 52 19 reduced rates of 9 and 5 53 Russia 20 43 13 0 income tax 22 0 mandatory pension fund contribution 2 9 unemployment insurance 5 1 mandatory universal health insurance 54 20 Serbia 15 52 capital gains tax 15 standard income tax rate 10 additional contributions by employee 13 state pension fund 6 5 state health fund 0 5 unemployment fund additional contributions by employer 11 state pension fund 6 5 state health fund 0 5 unemployment maximum contributions capped amount changing monthly additional tax for higher salaries after 3 times average salary additional 10 after 6 times average salary additional 15 55 56 57 20 10 reduced rate Slovakia 21 58 50 income tax 19 25 for the part of annual income greater than 35 022 31 additional contributions at 4 mandatory health insurance by employee and 10 by employer 9 4 Social Security by employee and 25 2 by employer 20 6 10 reduced rate Slovenia 59 19 50 22 6 reduced rate 9 5 from 1 July 2013Spain 25 4 in the Canary Islands 60 45 maximum Income tax rate Not including employee contribution of 6 35 Social Security tax 4 7 pension contribution tax 1 55 unemployment tax 0 1 worker training tax Not including employer contribution of 23 6 Social security tax 5 5 unemployment tax 3 5 or more workers comp tax worker training tax 06 0 2 FOGASA tax employment tax in case of company bankruptcy 21 6 reduced rates 10 and 4 Sweden 22 21 4 2019 20 6 2021 55 5 61 Not including payroll taxes of 31 42 62 25 6 reduced rates 12 and 6 Switzerland 16 55 22 5 Kanton Zug Gemeinde Walchwil to 46 Kanton Geneve average rate 34 These taxes do not include social security that is private and not income based e 63 8 2 5 till 31 12 2017 7 7 2 5 from 01 01 2018 64 Ukraine 18 54 7 Income tax 18 military tax 1 5 pension contribution tax 35 2 20 United Kingdom 19 47 45 income tax 2 NI theoretically NI could reach 12 but in practice it s never combined with the higher income tax rate For earnings between 100 000 125 000 employees pay the 40 higher rate tax removal of tax free personal allowance 2 NI effectively 67 45 additional rate income tax on annual income above 150 000 40 higher rate between 43 001 and 150 000 20 basic rate between 0 and 43 000 There is also a National Insurance levy between 2 and 13 8 for employees and self employed individuals but capital gains and dividend income is not subject to NI The first 12 500 is tax free if your annual income is below 100 000 Capital gains is taxed at 10 or 18 on residential property for basic rate taxpayers and 20 or 28 on residential property for higher and additional rate taxpayers Dividend income from UK companies is taxed at 7 5 for basic rate taxpayers 32 5 for higher rate taxpayers and 38 1 for additional rate taxpayers 20 reduced rate of 5 for home energy and renovations 0 for life necessities groceries water prescription medications medical equipment and supplies public transport children s clothing books and periodicals 6 Per country information income tax bands EditAustria Edit Austrian income taxation is determined by 33 of Austrian Income Tax Code Einkommensteuergesetz EStG Annual Income Taxation Rate 0 11 000 011 001 18 000 2018 001 31 000 3531 001 60 000 4260 001 90 000 4890 001 1 000 000 50 gt 1 000 000 55Until the end of the year 2020 an additional tax 55 will affect income of over 1 million Belgium Edit 65 Annual Income Taxation Rate 0 8 990 08 990 13 440 2513 440 23 720 4023 720 41 060 45 gt 41 060 50Denmark Edit Main article Taxation in Denmark Finland Edit Main article Taxation in Finland The total Finnish income tax includes the income tax dependable on the net salary employee unemployment payment and employer unemployment payment 17 18 The tax rate increases very progressively rapidly at 13 ke year from 25 to 48 and at 29 ke year to 55 and eventually reaches 67 at 83 ke year while little decreases at 127 ke year to 65 The middle income person will get 44 euros from every 100 euros the employer puts on the work The GP will then again get from every extra 100 euros that the employer puts on the work only 33 euros Some sources do not include the employer unemployment payment for instance Veronmaksajat organisation 66 67 Annual income at Tax rate including employer unemployment payment 13 000 25 33 000 57 47 000 60 83 000 67 94 000 66 127 000 65 France Edit Main article Taxation in France List of taxes Income tax in France depends on the number of people in the household The taxable income is divided by the number of persons belonging to the household Each adult counts as one person while the first two children count as half each From the third child onwards each child counts as one person Therefore a household comprising 2 adults and 3 children is considered to be a household of 4 persons for tax purposes The rates below do not include the 17 social security contributions Annual income above Annual income below Tax rate 68 0 5 963 0 5 963 11 896 5 5 11 896 26 420 14 26 420 70 830 30 70 830 41 Germany Edit Main article Taxation in Germany Income tax for residents German income tax comprises 5 income tax bands with the first two being based on a totally Progressive tax rate and the rest being flat rate Taxable income is derived after subtracting personal and child allowances from earned income In addition a number of other deductions may be claimed by German taxpayers Personal allowance 9 000 per adult Child allowance 7 428 per childAnnual income above Annual income below Marginal tax rate 2018 69 0 9 000 0 9 000 13 996 14 23 97 13 996 54 949 23 97 42 54 949 260 532 42 260 532 45 In Germany married couples are taxed jointly This means that the tax liability for the couple is twice the amount resulting from the tariff when inserting the average income of both spouses Due to the progressive tariff filing jointly uniformly reduces the total tax burden if spouses incomes differ Italy Edit Main article Taxation in Italy Personal Allowance 800 per adult citation needed Allowance per child 1 120Annual income Above Annual income below Tax rate 70 0 15 000 23 15 000 28 000 27 28 000 55 000 38 55 000 75 000 41 75 000 43 Netherlands Edit Main article Income tax in the Netherlands Progressive tax on wages etc box 1 Income tax in the Netherlands Inkomstenbelasting Box 1 and social security contributions are combined in one payroll tax There are no personal tax free allowances The latest scales for the tax year 2020 The former scheme consisted of 4 brackets which have been simplified to just 2 as of 2020 71 Annual income Above Annual income below Tax rate including employee social security 0 68 508 37 35 68 508 49 50 Without effect income dependent deductions for incomes up to 98 604 Portugal EditIncome tax in Portugal depends on a number of factors including regional different tax rates depending if you live in the mainland the Azores or Madeira regions marital status and number of dependents Main article Taxation in Portugal For simplification purposes the following is a summary of the major tax brackets Taxable Income Tax Rate Mainland Tax Rate Madeira Tax Rate Azores Up to 7 091 14 5 11 6 10 15 7 091 and 10 700 23 20 7 17 25 10 700 and 20 261 28 5 26 5 21 38 20 261 and 25 000 35 33 75 28 25 000 and 36 856 37 35 87 29 6 36 856 and 80 640 45 44 95 36 Above 80 640 48 48 38 4 A solidarity additional tax of 2 5 is applied on income between 80 640 and 250 000 All income above 250 000 is taxed a further 5 Spain Edit Spanish income tax includes a personal tax free allowance and an allowance per child In 2012 a special temporary surcharge was introduced as part of austerity measures to balance the budget The personal allowance currently stands at 5 151 1st child 1 836 2nd child 2 040 3rd child 3 672 4th amp subs 4 182Annual income above Annual income below Tax rate excluding temporary surcharge Tax rate including temporary surcharge 72 0 5 150 0 0 5 150 17 707 20 24 24 75 17 707 20 33 007 20 28 30 33 007 20 53 407 20 37 40 53 407 20 120 000 20 43 47 120 000 20 175 000 20 44 49 175 000 20 300 000 20 45 51 300 000 20 45 52 United Kingdom Edit Main article Taxation in the United Kingdom Personal taxes Income tax for the United Kingdom is based on 2019 20 tax bands The current tax free threshold on earnings is 12 500 The relief is tapered by 1 for every 2 earned over 100 000 resulting in an effective 60 tax rate for incomes between 100 000 and 125 000 Annual income Tax rate 73 Above Up to 12 500 0 12 500 50 000 20 50 000 150 000 40 150 000 45 See also EditList of countries by tax revenue as percentage of GDP VAT rates Tax Freedom Day Tax haven Tax rates around the worldReferences Edit Top Marginal Personal Income Tax Rates PDF Tax Policy Center 2008 Retrieved 2011 12 26 a b International Trade Export Import Trade Leads amp World Trade Country Profiles fita org Tatimi mbi te Ardhurat Personale nga paga Website of the Albanian Ministry of Finances Retrieved 2017 02 22 International Tax Armenia Highlights 2021 PDF Deloitte Retrieved 2021 11 11 RIS Einkommensteuergesetz 1988 33 Bundesrecht konsolidiert www ris bka gv at a b c d e f g h i j k l m n o p q r s t 2021 European Union VAT rates Avalara VATlive a b c d e f g h i j European VAT Rates Value Added Tax www scopulus co uk Declarations contributions and obligations RSZ ONSS LSS NSSO Archived from the original on 2016 05 29 Retrieved 2016 05 16 News Flanders 26 July 2017 Belgium to slash corporation tax to 25 vrtnws be a href Template Cite web html title Template Cite web cite web a last has generic name help Webuild Free Bootstrap coming soon template with countdown reconstruction poreskaupravars org Data PDF www pufbih ba Tax rates in Bosnia and Herzegovina Business Environment Lloyds Bank International Trade Portal www lloydsbanktrade com Breaking News World News amp Multimedia www nytimes com Bulgaria Other taxes and levies KPMG GLOBAL Archived from the original on 2017 09 15 Retrieved 2017 09 14 Andmevara AS Income Tax Act Riigi Teataja www riigiteataja ee Retrieved 2016 11 26 a b http www stm fi en insurance social insurance contribution a b Nain vahan lisasatasesta jaa sinulle kateen laskelman tulos yllattaa myos keskituloisen www aamulehti fi 6 March 2018 a b Valtion tuloveroasteikko 2018 www vero fi Value added tax www vero fi French corporate taxes in French in French French government 2014 Retrieved 2014 03 20 Individual income tax rates table KPMG 2013 Retrieved 2013 07 10 French VAT since 2014 in French French government 2014 Retrieved 2014 03 20 Taxes In Georgia Country ExpatHub GE 8 December 2020 Payable social security contributions in Hungary National Tax and Customs Administration Retrieved 2018 11 26 Hungary KPMG International Cooperative 2019 Retrieved 2019 07 25 VAT hike pushes Hungary s consumer price inflation to 5 1 in July Realdeal hu 2009 08 11 Retrieved 2011 05 12 Hungary plans bigger budget cuts VAT hike to 27 pct 2012 01 01 Retrieved 2012 01 03 a b Introduction to the tax environment in Iceland Archived from the original on 2014 03 14 Retrieved 2014 03 13 Stadgreidsla 2017 Rikisskattstjori VAT increase to 23 confirmed Irish Times 2011 12 06 Retrieved 2011 12 07 a b Isle of Man Government Rates and allowances www gov im Retrieved 2018 03 23 Isle of Man Government VAT rates www gov im Retrieved 2018 03 23 called mikrouznemums less than 40 000 year Tax system in Latvia fm gov lv 17 January 2018 Retrieved 2018 02 27 41 pants Piemerojamas nodokla likmes in Latvian likumi lv 14 December 2012 Retrieved 28 December 2013 The reduced corporate tax rate of 2 5 on Intellectual Property in Liechtenstein was abolished in 2017 with a phase out period for the old regime until 2020 Suche Konsolidiertes Recht Lilex Gesetzesdatenbank des Furstentum Liechtenstein www gesetze li called correspondingly UAB mazoji bendrija with up to 10 employees and up to 300 000 income REPUBLIC OF LITHUANIA LAW ON CORPORATE INCOME TAX Archived copy PDF Archived from the original PDF on 2014 11 14 Retrieved 2014 06 27 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Invest in Macedonia Taxes and Rates Macedonia s income taxes in Macedonia Public Revenue Office Macedonia 2013 Retrieved 2014 09 15 RSM Malta Taxation of Companies Archived from the original on 2014 03 14 Retrieved 2014 03 13 Corporate income tax Taxes on profits Other taxes and duties Tax Public Services for Businesses Monaco en service public entreprises gouv mc a b c Archived copy PDF Archived from the original PDF on 2013 12 06 Retrieved 2013 07 11 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link Dutch Tax Administration 11 September 2020 U hebt in 2020 de AOW leeftijd nog niet bereikt www belastingdienst nl in Dutch Tabel arbeidskorting 2020 www belastingdienst nl in Dutch VAT tariffs www belastingdienst nl in Dutch The Norwegian tax reform 2004 2006 regjeringen no Skatteetaten Guide to Value Added Tax in Norway Finansdepartementet 8 October 2018 Skattesatser 2019 Regjeringen no Salariul minim pe economie in 2019 este 2080 lei Calculator salariu brut net legislatiamuncii manager ro Romania cuts VAT to 19 2017 Avalara www avalara com Social Insurance Contributions Federal Tax Service www nalog ru Zakon o porezu na dohodak graђana Poreska uprava Kalkulator za obracun plate www mena rs Racunovodstvena praksa praksa rs Corporate tax rates table KPMG Global KPMG 26 September 2020 Ministry of Finance Tax Administration of the Republic of Slovenia What is the ZEC Canary Islands Special Zone Marginalskatt i Sverige och internationellt Ekonomifakta Arbetsgivaravgift Ekonomifakta Der Mythos vom Steuerparadies Schweiz Neuer Zurcher Zeitung Retrieved 2017 02 03 Swiss voters approve VAT rate increase Meridianglobalservices com Retrieved 2011 05 12 Rates finance belgium be federal government of Belgium 11 December 2020 Retrieved 13 May 2021 Palkansaajan veroprosentit Veronmaksajain Keskusliitto ry Palkkakuitti 2019 Veronmaksajain Keskusliitto ry Archived copy PDF Archived from the original PDF on 2012 05 26 Retrieved 2012 04 18 a href Template Cite web html title Template Cite web cite web a CS1 maint archived copy as title link 32a EStG Einzelnorm www gesetze im internet de in German Redazione internet Agenzia Entrate Agenzia delle Entrate Income tax for individuals agenziaentrate gov it Archived from the original on 2014 04 13 Retrieved 2014 04 15 Belangrijkste fiscale veranderingen 2020 voor burgers en ondernemers www belastingdienst nl in Dutch Madrid Abc es 31 December 2011 Cuantos impuestos tendras que pagar de mas Mira aqui la tabla por tramos del IRPF ABC Income Tax rates and Personal Allowance gov uk Retrieved 2019 06 01 Sources EditFITA Country ProfilesExternal links EditThe Tax Foundation VAT Rates Applied in the Member States of the European Union 1 July 2013 European Commission Excise duties on alcohol tobacco and energy 1 July 2013 European Commission HM Revenue amp Customs Corporation Tax rates European VAT Rates Retrieved from https en wikipedia org w index php title Tax rates in Europe amp oldid 1131090519, wikipedia, wiki, book, books, library,

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