2025 Top Personal Income Tax Rates in Europe
Top Statutory Personal Income Tax Rates in 35 Major European Countries, 2025
CountryTop Statutory Personal Income Tax Rate
Austria (AT)55.0%
Belgium (BE)53.5%
Bulgaria (BG)10.0%
Croatia (HR)35.4%
Cyprus (CY)35.0%
Czech Republic (CZ)23.0%
Denmark (DK)55.9%
Estonia (EE)22.0%
Finland (FI)51.8%
France (FR)55.4%
Georgia (GE)20.0%
Germany (DE)47.5%
Greece (GR)44.0%
Hungary (HU)15.0%
Iceland (IS)46.3%
Ireland (IE)48.0%
Italy (IT)47.2%
Latvia (LV)36.0%
Lithuania (LT)32.0%
Luxembourg (LU)45.8%
Malta (MT)35.0%
Moldova (MD)12.0%
Netherlands (NL)49.5%
Norway (NO)39.6%
Poland (PL)36.0%
Portugal (PT)53.0%
Romania (RO)10.0%
Slovakia (SK)25.0%
Slovenia (SI)50.0%
Spain (ES)54.0%
Sweden (SE)52.3%
Switzerland (CH)39.7%
Turkey (TR)40.8%
Ukraine (UA)19.5%
United Kingdom (GB)45.0%
Note: Combined central and sub-central top personal income tax rates and surtaxes are shown. Social security contributions are not captured.
Source: European Commission, “Taxes in Europe Database v4”; PwC, “Worldwide Tax Summaries – Personal Income Tax (PIT) Rates”; Bloomberg, “Country Profiles.”
Data compiled by Alex Mengden
