Top Personal Income Tax Rates in Europe, 2026

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