The Reference
Tax by Country
Statutory brackets, social-security ceilings, and the awkward edge cases — 20 jurisdictions, 2026 schedules, laid out plainly.
Jurisdictions
50
Highest top rate
55.0%
Austria
Lowest top rate
0.0%
United Arab Emirates
14-payment systems
2
PT · ES
British Isles & Nordics
6 countriesGB · GBP
United Kingdom
45.0%
top marginal
- Brackets
- 4
- Social sec.
- 12.0%
- Tax year
- 2025
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IE · EUR
Ireland
40.0%
top marginal
- Brackets
- 2
- Social sec.
- 4.0%
- Tax year
- 2026
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SE · SEK
Sweden
52.0%
top marginal
- Brackets
- 2
- Social sec.
- 7.0%
- Tax year
- 2026
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NO · NOK
Norway
47.6%
top marginal
- Brackets
- 5
- Social sec.
- 8.2%
- Tax year
- 2026
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DK · DKK
Denmark
52.2%
top marginal
- Brackets
- 3
- Social sec.
- 8.0%
- Tax year
- 2026
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FI · EUR
Finland
44.3%
top marginal
- Brackets
- 6
- Social sec.
- 7.5%
- Tax year
- 2026
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Western Europe
6 countriesDE · EUR
Germany
45.0%
top marginal
- Brackets
- 5
- Social sec.
- 20.0%
- Tax year
- 2025
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NL · EUR
Netherlands
49.5%
top marginal
- Brackets
- 3
- Social sec.
- 0.0%
- Tax year
- 2025
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BE · EUR
Belgium
50.0%
top marginal
- Brackets
- 4
- Social sec.
- 13.1%
- Tax year
- 2026
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FR · EUR
France
45.0%
top marginal
- Brackets
- 5
- Social sec.
- 22.0%
- Tax year
- 2026
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AT · EUR
Austria
55.0%
top marginal
- Brackets
- 7
- Social sec.
- 18.1%
- Tax year
- 2026
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CH · CHF
Switzerland
13.0%
top marginal
- Brackets
- 8
- Social sec.
- 5.5%
- Tax year
- 2026
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Southern Europe
4 countriesPT · EUR
Portugal
48.0%
top marginal
- Brackets
- 9
- Social sec.
- 11.0%
- Tax year
- 2025
14-payment salary system.
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ES · EUR
Spain
47.0%
top marginal
- Brackets
- 6
- Social sec.
- 6.4%
- Tax year
- 2026
14-payment salary system.
Open calculator →
IT · EUR
Italy
43.0%
top marginal
- Brackets
- 3
- Social sec.
- 9.2%
- Tax year
- 2026
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GR · EUR
Greece
44.0%
top marginal
- Brackets
- 5
- Social sec.
- 14.0%
- Tax year
- 2026
Open calculator →
Central Europe
2 countriesMethodology
How the numbers are sourced.
Brackets are encoded from official tax-authority schedules for 2026 (or the latest published year). Social-security ceilings, special regimes and regional surcharges are documented per country.
Read the tax methodology →