Taxation of personal income in Europe follows a very complicated set of rules and regulations, which makes it not easy to summarize. Calculation provided below is a rough estimate of personal income tax paid by a single taxpayer gaining from 20,000 EUR to 100,000 EUR per year. Social security contributions are not taken into account; tax deductions and allowances are also not considered as well as special taxation regimes for expats, introduced for example in Portugal and the Netherlands.
Effective tax rates less than 15,00 % are considered taxpayer-friendly, while the rates more than 35,00 % are considered aggressive.
Country | 20,000.00 EUR | 40,000.00 EUR | 60,000.00 EUR | 80,000.00 EUR | 100,000.00 EUR |
---|---|---|---|---|---|
Albania (progressive, 0.00 - 23.00 %) | 17,243.02 EUR | 32,643.02 EUR | 48,043.02 EUR | 63,443.02 EUR | 78,843.02 EUR |
Andorra (progressive, 0.00 - 10.00 %) | 20,000.00 EUR | 38,000.00 EUR | 54,000.00 EUR | 72,000.00 EUR | 90,000.00 EUR |
Austria (progressive, 0.00 - 55.00 %) | 13,000.00 EUR | 23,200.00 EUR | 34,800.00 EUR | 41,600.00 EUR | 50,000.00 EUR |
Belgium (progressive, 25.00 - 50.00 %) | 14,031.00 EUR | 25,226.00 EUR | 35,294.00 EUR | 45,294.00 EUR | 55,294.00 EUR |
Bosnia and Herzegovina (flat, 10.00 %) | 18,000.00 EUR | 36,000.00 EUR | 54,000.00 EUR | 72,000.00 EUR | 90,000.00 EUR |
Bulgaria (flat, 10.00 %) | 18,000.00 EUR | 36,000.00 EUR | 54,000.00 EUR | 72,000.00 EUR | 90,000.00 EUR |
Croatia (progressive, 20.00 - 30.00 %) | 16,000.00 EUR | 32,000.00 EUR | 42,000.00 EUR | 56,000.00 EUR | 70,000.00 EUR |
Cyprus (progressive, 0.00 - 35.00 %) | 19,900.20 EUR | 35,025.75 EUR | 49,025.75 EUR | 62,026.10 EUR | 75,026.10 EUR |
Czech Republic (progressive, 15.00 - 23.00 %) | 17,000.00 EUR | 34,000.00 EUR | 51,000.00 EUR | 61,600.00 EUR | 77,000.00 EUR |
Denmark (progressive, 39.86 - 55.86 %) | n/a | n/a | n/a | n/a | n/a |
Estonia (flat, 20.00 %) | 16,000.00 EUR | 32,000.00 EUR | 48,000.00 EUR | 64,000.00 EUR | 80,000.00 EUR |
Finland (progressive, 0.00 - 51.25 %) | 19,636.00 EUR | 33,074.75 EUR | 45,060.75 EUR | 56,810.75 EUR | 66,610.75 EUR |
France (progressive, 0.00 - 45.00 %) | 17,200.00 EUR | 28,000.00 EUR | 42,000.00 EUR | 48,000.00 EUR | 60,000.00 EUR |
Georgia (flat, 20.00 %) | 16,000.00 EUR | 32,000.00 EUR | 48,000.00 EUR | 64,000.00 EUR | 80,000.00 EUR |
Germany (progressive, 14.00 - 47.48 %) | 18,517.12 EUR | 35,717.12 EUR | 52,091.40 EUR | 63,691.40 EUR | 75,291.40 EUR |
Gibraltar (mixed, 5.00 - 28.00 %) | 17,469.98 EUR | 32,235.74 EUR | 46,770.51 EUR | 61,170.51 EUR | 75,570.51 EUR |
Greece (progressive, 9.00 - 44.00 %) | 16,900.22 EUR | 30,500.86 EUR | 41,701.30 EUR | 52,901.30 EUR | 64,101.30 EUR |
Guernsey (flat, 20.00 %) | 16,000.00 EUR | 32,000.00 EUR | 48,000.00 EUR | 64,000.00 EUR | 80,000.00 EUR |
Hungary (flat, 15.00 %) | 17,000.00 EUR | 34,000.00 EUR | 51,000.00 EUR | 68,000.00 EUR | 85,000.00 EUR |
Iceland (progressive, 0.00 - 46.00 %) | 13,710.00 EUR | 26,563.97 EUR | 38,973.97 EUR | 50,995.91 EUR | 61,745.91 EUR |
Ireland (progressive, 20.00 - 40.00 %) | 16,000.00 EUR | 24,000.00 EUR | 36,000.00 EUR | 48,000.00 EUR | 60,000.00 EUR |
Isle of Man (progressive, 10.00 - 20.00 %) | 16,000.00 EUR | 32,000.00 EUR | 48,000.00 EUR | 64,000.00 EUR | 80,000.00 EUR |
Italy (progressive, 23.00 - 43.00 %) | 15,200.27 EUR | 28,480.65 EUR | 40,731.06 EUR | 52,431.49 EUR | 63,831.49 EUR |
Jersey (flat, 20.00 %) | 16,000.00 EUR | 32,000.00 EUR | 48,000.00 EUR | 64,000.00 EUR | 80,000.00 EUR |
Latvia (progressive, 20.00 - 31.40 %) | 16,000.00 EUR | 31,400.12 EUR | 46,800.12 EUR | 60,824.12 EUR | 74,624.12 EUR |
Liechtenstein (progressive, 3.00 - 24.00 %) | 18,200.00 EUR | 35,200.00 EUR | 52,800.00 EUR | 68,000.00 EUR | 82,000.00 EUR |
Lithuania (progressive, 20.00 - 32.00 %) | 16,000.00 EUR | 32,000.00 EUR | 48,000.00 EUR | 64,000.00 EUR | 77,739.44 EUR |
Luxembourg (progressive, 8.00 - 42.00 %) | n/a | n/a | n/a | n/a | n/a |
Macedonia (progressive, 10.00 - 18.00 %) | 17,799.44 EUR | 34,199.44 EUR | 50,599.44 EUR | 66,999.44 EUR | 83,399.44 EUR |
Malta (progressive, 0.00 - 35.00 %) | 17,815.65 EUR | 32,815.65 EUR | 47,815.65 EUR | 60,816.00 EUR | 73,816.00 EUR |
Monaco (not taxed) | 20,000.00 EUR | 40,000.00 EUR | 60,000.00 EUR | 80,000.00 EUR | 100,000.00 EUR |
Montenegro (progressive, 9.00 - 11.00 %) | 17,800.00 EUR | 35,600.00 EUR | 53,400.00 EUR | 71,200.00 EUR | 89,000.00 EUR |
Netherlands (progressive, 36.55 - 49.50 %) | 12,530.00 EUR | 25,060.00 EUR | 37,590.00 EUR | 48,723.60 EUR | 58,823.60 EUR |
Norway (progressive, 0.00 - 16.20 %) | 19,660.00 EUR | 38,400.00 EUR | 57,600.00 EUR | 69,440.00 EUR | 83,800.00 EUR |
Poland (progressive, 17.00 - 32.00 %) | 16,413.61 EUR | 30,013.61 EUR | 43,613.61 EUR | 57,213.61 EUR | 70,813.61 EUR |
Portugal (progressive, 14.50 - 48.00 %) | 15,494.78 EUR | 27,974.57 EUR | 38,974.57 EUR | 49,974.57 EUR | 60,401.03 EUR |
Romania (flat, 10.00 %) | 18,000.00 EUR | 36,000.00 EUR | 54,000.00 EUR | 72,000.00 EUR | 90,000.00 EUR |
San Marino (progressive, 9.00 - 35.00 %) | 17,720.00 EUR | 33,760.01 EUR | 48,460.01 EUR | 62,410.01 EUR | 75,410.02 EUR |
Serbia (progressive, 10.00 - 15.00 %) | 17,000.00 EUR | 34,000.00 EUR | 51,000.00 EUR | 68,000.00 EUR | 85,000.00 EUR |
Slovakia (progressive, 19.00 - 25.00 %) | 16,200.00 EUR | 30,000.00 EUR | 45,000.00 EUR | 60,000.00 EUR | 75,000.00 EUR |
Slovenia (progressive, 16.00 - 50.00 %) | 15,650.00 EUR | 29,400.00 EUR | 42,200.00 EUR | 53,520.00 EUR | 63,520.00 EUR |
Spain (progressive, 19.00 - 45.00 %) | 15,822.50 EUR | 29,498.50 EUR | 42,098.50 EUR | 53,098.50 EUR | 64,098.50 EUR |
Sweden (progressive, 32.00 - 52.00 %) | 13,600.00 EUR | 27,200.00 EUR | 28,800.00 EUR | 38,400.00 EUR | 48,000.00 EUR |
Switzerland (progressive, 0.00 - 48.70 %) | n/a | n/a | n/a | n/a | n/a |
Turkey (progressive, 15.00 - 40.00 %) | 15,138.78 EUR | 28,206.71 EUR | 41,206.71 EUR | 53,773.01 EUR | 65,773.01 EUR |
Ukraine (flat, 18.00 %) | 16,400.00 EUR | 32,800.00 EUR | 49,200.00 EUR | 65,600.00 EUR | 82,000.00 EUR |
United Kingdom (progressive, 0.00 - 47.00 %) | 16,000.00 EUR | 32,000.00 EUR | 36,000.00 EUR | 48,000.00 EUR | 60,000.00 EUR |