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.
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]
10% (excluding national insurance contribution rate (social security and health insurance) is 32.7% to 33.4%, of which 13.78% is payable by the employee and 18.92% to 19.62% is payable by the employer. [14][15]
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]
0% on undistributed profits. 20% CIT on distributed profit. 14% on regular distribution.[16]
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
67% to 25% depending on the net income and municipality, including 7.8%[17][18][19] social insurance fees, employee unemployment payment and employer unemployment payment, which is on average 18% (2018).[17]
25.5%[6][20] (reduced rate of 14% for groceries and restaurants, 10% for books, medicine, transport of passengers and some others)
30% (including social contributions) after 2018 ('PFU'), before: 33.3% (36.6% above €3.5M, 15% below €38k)[21]
49% (45% +4% for annual incomes above €250,000 for single taxpayers or above €500,000 for married couples) [22] + 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][23]
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]
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 healthcare, 1.5% Labor Market contributions)[24]
Employer: 17% in addition to gross salary (15.5% Social Tax, 1.5% Training Fund Contribution)[25]
40% over €40,000 for single, €49,000 for married taxpayers.Plus USC(Universal Social Charge)4.5% on income up to €70,044 and 8% on balance. Social insurance 4%
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.
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
37% [42] (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%)
35% (6/7 or 5/7 tax refunds gives an effective rate of 5% or 10% for most companies[43])
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]
19% (Reduced rate 9% for small business since 01.01.2019)
12% up to 120 000 PLN (from 1.07.2022) minus tax-reducing amount of 3600 PLN
32% above 120 000 PLN, with 10,800 PLN for the first 120 000 PLN + 32% of the excess over 120 000 PLN[54]
36% on the surplus above 1,000,000 PLN of total taxable income[55]
Pension insurance: 9.76% of the salary base (half of the total 19.52%, with the other half paid by the employer).
Disability insurance: 1.5% of the salary base (the remaining 6.5% is paid by the employer).
Sickness insurance: 2.45% of the salary base, fully paid by the employee.
Health insurance: 9% of the salary base, fully paid by the employee.[56]
The annual assessment base for retirement and disability insurance contributions in a given calendar year may not exceed the amount corresponding to thirty times the forecasted average monthly salary in the national economy for that calendar year.[57] In 2024, 234,720.00 PLN - the amount of the annual limit for the base.[58]
Revenue <€1m & at least one employee: 1% of all sales + 8% on dividends Revenue >€1m or no employee: 16% on profit + 8% on dividends
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)[59]
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%)),[62][63][64]
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)
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).
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. ) [70]
47% (45% income tax + 2% National Insurance). Not including Employer's National Insurance payroll tax of 13.8%. In Scotland, the top marginal rate is 49% (47% income tax + 2% NI).
For earnings between £100,000 - £125,140 employees pay the 40% higher rate income tax + removal of tax-free personal allowance + 2% NI (effectively a 67% marginal rate).
The top tax rate on dividend income is 39.35%. Capital gains top tax rates are 20% for securities and 28% on property gains. National Insurance is not charged on property income so it is only liable to Income Tax at 45% above £125,140.
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 - 12,816
0
12,816 - 20,818
20
20,818 - 34,513
30
34,513 - 66,612
41
66,612 - 99,266
48
99,266 - 1,000,000
50
>1,000,000
55
Until the end of the year 2024 an additional tax (55%) will affect income of over 1 million €.Source
The total Finnish income tax includes the income tax dependable on the net salary, employee unemployment payment, and employer unemployment payment.[18][19]
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.[74][75]
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.
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.
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.
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; however, there are personal and labor tax credits that reduce the amount of income tax paid.
Prior to 2020, the income tax was assessed within four brackets, which have been simplified to just three (effectively two) as of 2020. As of 2023, the income tax rates are:[79]
Annual income above
Annual income below
Tax rate (including employee social security)
€0
€73,031
36.93%
€73,031
-
49.50%*
Income-dependent deductions and tax credits apply to 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.
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.
Income tax for the United Kingdom is based on 2023/24 tax bands. The current tax free threshold on earnings is £12,570. 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 £125,140.
^(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.)
^Polish Parliament (Sejm) (26 July 1991). "Journal of Laws 1991 No. 80, item 350 – Act of 26 July 1991 on Personal Income Tax"(PDF) (in Polish). Internet System of Legal Acts. Retrieved 25 September 2024. Article 27.1. Income tax, subject to Articles 29–30f, is levied on the taxable base according to the following tax scale: Taxable base in PLN: Tax amount: up to 120,000 PLN 12% minus a tax-reducing amount of 3,600 PLN; above 120,000 PLN 10,800 PLN plus 32% of the surplus above 120,000 PLN.
^Polish Parliament (Sejm) (26 July 1991). "Journal of Laws 1991 No. 80, item 350 – Act of 26 July 1991 on Personal Income Tax"(PDF) (in Polish). Internet System of Legal Acts. Retrieved 25 September 2024. Article 30h. 1. Individuals are obliged to pay a solidarity levy of 4% on the taxable base of this levy. 2. The taxable base for the solidarity levy is the surplus above PLN 1,000,000 of the total income subject to taxation.
Municipio de Krško Municipio Coordenadas 45°57′00″N 15°29′00″E / 45.95, 15.48333333Entidad Municipio • País Eslovenia EsloveniaSuperficie • Total 344,9 km² Altitud • Media 163 m s. n. m.Población (1 de julio de 2020) • Total 26 078 hab. • Densidad 75,61 hab/km²Huso horario UTC+01:00 y UTC+02:00Código postal 8270[1]Matrícula KK Sitio web oficial [editar datos en Wikidat...
يفتقر محتوى هذه المقالة إلى الاستشهاد بمصادر. فضلاً، ساهم في تطوير هذه المقالة من خلال إضافة مصادر موثوق بها. أي معلومات غير موثقة يمكن التشكيك بها وإزالتها. (ديسمبر 2018) تجمع لضابي - قرية - تقسيم إداري البلد اليمن المحافظة محافظة أبين المديرية مديرية أحور العزل
La democracia en América (1835), de Alexis de Tocqueville. El efecto Tocqueville (también conocido como la paradoja de Tocqueville)[1] es el nombre que se le da al fenómeno por el cual a medida que mejoran las condiciones y oportunidades sociales en una población, su frustración social crece aún más rápidamente.[2][3] El efecto se basa en las observaciones de Alexis de Tocqueville sobre la Revolución Francesa y las reformas posteriores en Europa y Estados Unidos....
Die Kirche in Udayamperoor, Kerala, Südindien, in der die Synode von Diamper stattfand Die Synode von Diamper wurde 1599 vom katholischen Erzbischof Menezes im Ort Udayampur, Diamper im heutigen indischen Bundesstaat Kerala einberufen. Auf ihr wurden Beschlüsse zur vollständigen Einordnung der seit apostolischer Zeit in Südindien ansässigen Thomaschristen unter den lateinischen Ritus der katholischen Kirche gefasst. Die Synode bzw. ihre Beschlüsse wurde nie von Rom bestätigt und sie gi...
Kementerian Agraria dan Tata Ruang Republik IndonesiaLambang Kementerian Agraria dan Tata RuangBendera Kementerian Agraria dan Tata RuangGambaran umumDibentuk24 September 1960; 63 tahun lalu (1960-09-24)Dasar hukum pendirianPeraturan Presiden Nomor 47 Tahun 2020Bidang tugasAgraria/pertanahan dan tata ruangSloganATR/BPN Maju Modern Susunan organisasiMenteriHadi TjahjantoWakil MenteriRaja Juli AntoniSekretaris JenderalSuyus WindayanaInspektur JenderalRaden Bagus Agus Widjajanto Direktur Je...
Ігор Олександрович Кістяківський Ігор Олександрович КістяківськийІгор Кістякіський — міністр внутрішніх справ Української держави. Часопис Око, 1918 рік.2-й Міністр внутрішніх справ Гетьманського уряду України липень 1918 — жовтень 1918Попередник Лизогуб Федір Ан�...
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: St. Louis Place Park – news · newspapers · books · scholar · JSTOR (March 2021) (Learn how and when to remove this template message) St. Louis Place ParkSt. Louis Place ParkTypeUrban parkLocationSt. Louis, Missouri, United StatesCoordinates38°39′02″N 90°12
Richard (Ricardo) von Conta Fotografía de los Archivos del Departamento 50 de la Policía de Investigaciones de Chile. Cuaderno n° 16.Información personalNacimiento 27 de octubre de 1888 Münster, Imperio AlemánFallecimiento 10 de agosto de 1966 (77 años) Osorno, ChileNacionalidad AlemaniaReligión LuteranismoFamiliaPadres Richard von Conta, Katherina von HennigCónyuge Elena von GeysoInformación profesionalOcupación Agricultor, diplomático.Años activo 1939-1943Cargos ocupados C...
Badewa adalah upacara pengobatan pada suku Dayak Bakumpai,Maanyan,Dusun,Dan Lawangan di Kalimantan, Indonesia. Badewa pada dasarnya dilakukan dengan upacara yang diiringi dengan tetabuhan, namun ada juga tanpa alat seberti gong, sarun dan sebagainya. Badewa dilakukan dengan memanggil sahabat yakni sekutu seorang Tabit (Tabib) dari makhluk gaib. Para sahabat itulah yang merasuk dalam tubuh Tabit, guna melakukan penyembuhan. Pranala luar (Indonesia) Badewa: Upacara Pengobatan Orang Bakumpai (In...
Католицька церква в Норве́гіїТип католицька церква в регіоніdКласифікація Католицька церкваТеологія Католицьке богослов'яСтруктура Дієцезії: 3Парафії 32Учасники 55 000 осіб (2004; 1,21%)Священики 70 (2004) Католицька церква в Норвегії у Вікісховищі Като́лицька це́рква в Норв
Processor register which changes or controls the general behavior of a CPU CR0 redirects here. For the Croydon postcode area, see CR postcode area. This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages) This article includes a list of general references, but it lacks sufficient corresponding inline citations. Please help to improve this article by introducing more precise citations. (October 201...
Museo del Ejército de Liberación Popular. Patio central del museo. Para otros usos de este término, véase Museo del Ejército (desambiguación). El Museo del Ejército de Liberación Popular (en árabe: متحف جیش التحریر الشعبی) está situado en Rabuni, en los campos de refugiados de la provincia de Tinduf, en el suroeste de Argelia. En dicho sitio se encuentra algunas armas utilizada por el Ejército de Liberación Popular Saharaui durante la guerra del Sahara O...
Academic journal of psychology Academic journalJournal of Work and Organizational PsychologyDisciplinePsychologyLanguageEnglishEdited byJesús D. SalgadoPublication detailsFormer name(s)Revista de Psicologia del Trabajo y de las OrganizacionesHistory1985–presentPublisherOfficial Psychology Association of Madrid (Spain)FrequencyTriannuallyOpen accessYesImpact factor4.089 (2021)Standard abbreviationsISO 4 (alt) · Bluebook (alt1 · alt2)NLM (alt) ·...
هذه المقالة يتيمة إذ تصل إليها مقالات أخرى قليلة جدًا. فضلًا، ساعد بإضافة وصلة إليها في مقالات متعلقة بها. (أبريل 2019) ستانلي لونغ معلومات شخصية الميلاد 26 نوفمبر 1933 لندن الوفاة 10 سبتمبر 2012 (78 سنة) [1] باكينغهامشير مواطنة المملكة المتحدة الحياة العملية ا...
Fandom consisting of readers of yaoi Two cosplayers dressed as Roxas and Sora from Kingdom Hearts at Yaoi-Con in 2008. The yaoi fandom consists of the readers of yaoi (also called Boys' Love or abbreviated to BL), a genre of male homosexual narratives. Individuals in the yaoi fandom may attend conventions, maintain/post to fansites, create fanfiction/fanart, etc. In the mid-1990s, estimates of the size of the Japanese yaoi fandom were at 100,000–500,000 people. Despite increased knowledge o...
Computer platform for real-time collaboration across applications Fluid FrameworkDeveloper(s)MicrosoftInitial releaseSeptember 2020; 3 years ago (2020-09)Stable releaseClient: v0.27.1Server: v0.1013.0 / Client: October 16, 2020; 3 years ago (2020-10-16)Server: September 23, 2020; 3 years ago (2020-09-23) Repositorygithub.com/microsoft/FluidFrameworkWritten inTypeScript, JavaScriptPlatformCross-platformAvailable inEnglishTypeSoftware l...
American politician (born 1979) For others with the name, see James Banks (disambiguation). Jim BanksMember of the U.S. House of Representativesfrom Indiana's 3rd districtIncumbentAssumed office January 3, 2017Preceded byMarlin StutzmanChair of the Republican Study CommitteeIn officeJanuary 3, 2021 – January 3, 2023Preceded byMike JohnsonSucceeded byKevin HernMember of the Indiana Senatefrom the 17th districtIn officeNovember 16, 2010 – November 9, 2016Pr...
1928 film For the later film, see The Drag-Net (1936 film). The Drag NetLobby cardDirected byJosef von SternbergWritten byJules Furthman (scenario)Charles Furthman (scenario)Herman J. Mankiewicz (titles)Based onNightstickby Oliver H. P. GarrettProduced byAdolph ZukorJesse L. LaskyStarringGeorge BancroftEvelyn BrentCinematographyHarold RossonEdited byHelen LewisDistributed byParamount PicturesRelease date May 26, 1928 (1928-05-26) Running time8 reelsCountryUnited StatesLanguages...
Historic site in New South Wales, AustraliaMan O'War StepsMan O'War Steps, Sydney, in 2019, from Opera House stepsLocationFarm Cove Crescent, Bennelong Point, Sydney, New South Wales, AustraliaCoordinates33°51′28″S 151°12′57″E / 33.8579°S 151.2158°E / -33.8579; 151.2158Built1810–OwnerTransport for NSW New South Wales Heritage RegisterOfficial nameMan O'War StepsTypeState heritage (built)Designated18 April 2000Reference no.1432TypePier/JettyCatego...
Penampilan Demi Lovato pada saat konser tahun 2008 Penyanyi asal Amerika Serikat, Demi Lovato telah merekam enam album studio. Sebelum memulai karier musiknya, Lovato membintangi film televisi musikal Disney Channel, Camp Rock.[1] Duet Lovato dengan Joe Jonas, This Is Me, dirilis sebagai single dari soundtrack film, memuncak di nomor sembilan di Billboard Hot 100 dan berada di posisi dua puluh teratas di beberapa tangga lagu internasional. Setelah menandatangani kontrak dengan Hollywo...
