Tax rates in Europe - wikipedia Tax rates in Europe 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. ( August 2014 ) Taxation An aspect of fiscal policy Policies Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax, tariff and trade Economics General Theory Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation Distribution of Tax Tax rate Flat Progressive Regressive Proportional Collection Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming Noncompliance General Tax avoidance Tax evasion Tax resistance Tax shelter Smuggling Black market Unreported employment Corporate Tax inversion Transfer mispricing Base erosion and profit shifting ( BEPS ) Double Irish Dutch Sandwich Single Malt Irish Green Jersey Locations Tax havens Corporate tax havens Offshore financial centres ( OFCs ) Offshore magic circle Conduit and Sink OFCs Financial centres Financial Secrecy Index Examples Apple € 13 billion EU fine Luxembourg Leaks Leprechaun economics Paradise Papers Panama Papers Ireland as a tax haven United States as a tax haven Panama as a tax haven Types Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance ( estate ) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value - added ( VAT ) Corporate profit Excess profits Windfall profits Negative ( income ) Wealth International Financial transaction tax Currency transaction tax European Union Common Consolidated Corporate Tax Base ( CCCTB ) Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT Foreign revenue rule Trade Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement ATA Carnet Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Joel Slemrod Gabriel Zucman Advocacy Groups Tax Justice Network ( TJN ) Institute on Taxation and Economic Policy ( ITEP ) Oxfam ( UK ) Tax Foundation ( US ) Tax Policy Center ( US ) Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country All Countries List of countries by tax rates Tax revenues as % of GDP Tax rates in Europe Individual Countries Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Brazil Bulgaria BVI Canada China Colombia Croatia Denmark Finland France Germany Greece Hong Kong Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Taiwan Tanzania United Kingdom United States Uruguay Payroll and income tax by OECD Country 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. Contents 1 Summary list 2 Per country information 2.1 Austria 2.2 Portugal 2.3 Germany 2.4 Netherlands 2.5 France 2.6 Finland 2.7 Spain 2.8 Italy 2.9 United Kingdom 2.10 Denmark 3 See also 4 References 5 Sources 6 External links Summary list 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 %. Country Corporate tax Maximum income tax rate Standard VAT rate Albania 15 % 23 % 20 % Austria 25 % 55 % 20 % ( Reduced rates 10 % + 13 % ) Belarus 18 % 15 % 20 % Belgium 29 % ( 25 % from 2020. For SME 's 20 % from 2018 on the first € 100,000 profit ) ( 7 ) 50 % ( excluding 13.07 % social security paid by the employee and also excluding 32 % social security paid by the employer ) 21 % ( Reduced rates of 6 % and 12 % ) Bosnia and Herzegovina 10 % 41 - 43 % ( Depending on administrative entity ) 17 % Bulgaria 10 % 10 % ( additional 12.9 % by the employee for social security contributions, i.e. health insurance, pension and unemployment fund ) ; and additional 17.9 % by the employer for various social security contributions ) 20 % ( Reduced rates 9 % ) Croatia 18 % ( Reduced rate 12 % for small business ) 40 % ( excluding 35.2 % total sum of insurances levied on income ) 25 % ( Reduced rates 13 % + 5 % ) ( Reduced rates 9 % ) Cyprus 12.5 % 35 % 19 % ( Reduced rates 5 % + 9 % ) ( Reduced rates 9 % ) Czech Republic 19 % 53.5 % ( 15 % income tax + 6.5 % by employee + 25 % by employer ( 2.3 % healthcare + 21.5 % social security + 1.2 % state policy of employment ) + 7 % solidarity contribution ( assuming income is above 1 277 328 CZK per year ) ) 21 % ( reduced rates of 15 % and 10 % ) Denmark 22 % 55.56 % ( 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 ) Estonia 20 % CIT on distributed profit. 14 % on regular distribution. 0 % on undistributed profits. 20 % ( + 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 20 % ( reduced rate 9 % ) Finland 20 % 25 % to 67 % depending on the net income and municipality, including 7.8 % social insurance fees, employee unemplayment payment and employer unemployment payment, which is on average 18 % ( 2018 ). 24 % ( reduced rate of 14 % for groceries and restaurants, 10 % for books, medicine, transport of passengers and some others ) France 33.3 % ( 36.6 % above € 3.5 M, 15 % below € 38k ) 49 % ( 45 % + 4 % for annual incomes above € 250,000 for single taxpayers or above € 500,000 for married couples ) + 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. ) Germany 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 ) Georgia 15 % 20 % 18 % Greece 29 % 65.67 % ( 45 % for > € 40,000 + 7.5 % Solidarity Tax for > € 40000 ) + ( 26.95 % Social Security for employees or up to 47.95 % for private professionals ) 24 % ( Reduced rates 13 % and 5 % ) Hungary 9 % 15 % ( additional contributions at 10 % Social Security by employee and 22 % Social Security by employer and health care 7 % by employer ) 27 % ( Reduced rates 18 % and 5 % ) Iceland 20 % 36.94 % from 0 - 834.707 and 46.24 % over 834.707 kr ( 2017 ) 24 % ( 12 % reduced rate ) Ireland 12.5 % for trading income 25 % for non-trading income 40 % over € 34,550 for single, € 42,800 for married taxpayers. 23 % Isle of Man 0 % 20 % plus national insurance of under 12.8 % Same as United Kingdom ( see below ) Italy 27.9 % ( 24 % plus 3.9 % municipal ) 45.83 % ( 43 % income tax + 2.03 % regional income tax + 0.8 % municipal income tax ) 22 % ( Reduced rates 10 %, 5 %, 4 % ) Latvia 20 % CIT on distributed profit. 0 % on undistributed profits. 31.4 % 21 % ( reduced rates 12 % and 0 % ) Liechtenstein 12.5 % ( 2.5 % on IP and royalties ) 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. 8 % / 2.5 % ( till 31.12. 2017 ) 7.7 % / 2.5 % ( from 01.01. 2018 ) Lithuania 15 % ( 5 % for small businesses with up to 10 employees and up to € 300,000 income ) 55.2 % ( effective tax rates : 25.5 % social insurance ( nominally it is 31.2 % payable by employer + 3 % payable by employee ), 15.6 % income ( nominal rates are 6 % for health insurance nominal plus 15 % direct income ) ), applies to annual income of over € 15,000 annual tax allowance for children is € 2,400 ( per child ) 21 % ( Reduced rates 5 %, 9 % ) Luxembourg 29.22 % ( commercial activity ) ; 5.718 % on intellectual property income, royalties. 43.6 % ( 40 % income tax + 9 % solidarity surcharge calculated on the income tax ) 17 % ( Reduced rates 3 %, 8 %, 14 % ) Republic of Macedonia 10 % 37 % ( 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 % ) 18 % Malta 35 % ( 6 / 7 or 5 / 7 tax refunds gives an effective rate of 5 % or 10 % for most companies ) 35 % 18 % ( Reduced rates 5 %, 7 % ) Monaco 0 % ( > 75 % revenue within Monaco ) or 33.33 % Montenegro 9 % 12.65 % ( 11 % income tax + 15 % of the income tax bill to the municipality ) 17 % Netherlands 25 % above € 200,000 of profit and otherwise 20 % The Netherlands makes generous secret tax deals with huge multinationals. 52 % ( 55.6 % including income dependent tax reduction for incomes between € 67,072 - 121,972 ) 21 % ( reduced rate of 6 % and 0 % for some goods and services ) Norway 23 % ( 22 % in 2019 ) 46.6 % ( 53.2 % including 14.1 % social security contribution by employer. All taxes include 8.2 % pension fund payments ). 25 % ( reduced rate of 15 % for groceries, and 10 % for transport and culture. ) Poland 19 % 32 % 23 % ( reduced rates of 5 % and 8 % ) Portugal 21 % 82.75 % where 48 % + 3 % special contribution Income tax and ( additional contributions at 11 % Social Security by employee and 23.75 % Social Security by employer ) 23 % ( reduced rates 13 % and 6 % ) Romania Revenue < € 1m : 1 % of all sales Revenue > € 1m : 16 % on profit 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 ) 19 % ( reduced rates of 9 % and 5 % ) Russia 20 % 13 % straight tax + 29 % social tax ( paid by company ) + social insurance from 0, 5 % to 2, 5 % depending on traumatism risk. In total ca. 43 %. 18 % Serbia 15 % 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 % ) ), 20 % Slovakia 22 % 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 ) 20 % ( 10 % reduced rate ) Slovenia 22 % 50 % 22 % ( reduced rate 9.5 % ) -- from 1 July 2013 Spain 25 % 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 % FOGOSA tax ( employment tax in case of company bankruptcy ). 21 % ( reduced rates 10 % and 4 % ) Sweden 22 % ( 21.4 % 2019, 20.6 % 2021 ) 69, 8 % including social security paid by employer 25 % ( reduced rates 12 % and 6 % ) Switzerland 16.55 % 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. ) 8 % / 2.5 % ( till 31.12. 2017 ) 7.7 % / 2.5 % ( from 01.01. 2018 Ukraine 18 % 17 % 20 % United Kingdom 19 % ( 17 % from 2020 ) 47 % ( 45 % income tax + 2 % NI ) - theoretically, NI could reach 12 %, but in practice it 's never combined with the higher income tax rate 62 % for earnings between £ 100,000 - £ 123,000 ( 40 % higher rate tax + removal of tax free personal allowance + 2 % NI ) 45 % ( additional rate ) income tax on annual income above £ 150,000, 40 % ( higher rate ) between £ 43,001 and £ 150,000, 20 % ( basic rate ) between £ 0 and £ 43,000. There is also a National Insurance levy between 2 % and 13.8 % for employees and self - employed individuals but capital gains and dividend income is not subject to NI. The first £ 11,000 is tax - free if your annual income is below £ 100,000. Capital gains is taxed at 10 % ( or 18 % on residential property ) for basic rate taxpayers and 20 % ( or 28 % on residential property ) for higher and additional rate taxpayers. Dividend income from UK companies is taxed at 7.5 % for basic rate taxpayers, 32.5 % for higher rate taxpayers and 38.1 % for additional rate taxpayers. 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 ) Per country information Austria Austrian income taxation is determined by § 33 of Austrian Income Tax Code ( Einkommensteuergesetz - EStG ) Annual Income ( € ) Taxation Rate ( % ) 0 - 11,000 0 11,001 - 18,000 25 18,001 - 31,000 35 31,001 - 60,000 42 60,001 - 90,000 48 > 90,000 50 It should be noted that until the end of the year 2020 an additional tax ( 55 % ) will affect income of over 1 million €. Portugal Income tax in Portugal depends on the number of people in the household. The taxable income is calculated based on the number of household and marital status. Main article : Taxation in Portugal Taxable income Tax on this income Up to € 7,091 14.5 % € 7,091 and € 10,700 23 % € 10,700 and € 20,261 28.5 % € 20,261 and € 25,000 35 % € 25,000 and € 36,856 37 % € 36,856 and € 80,640 45 % € 80,640 and € 250,000 50.5 % Over € 250,000 53 % The above values include the special solidarity income tax. To the above taxes should be added 11 % of social securtity contribution by the employee. Germany Main article : Taxation in Germany § Income tax for residents 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. Personal allowance : € 9,000 per adult Child allowance : € 7,428 per child Annual income above Annual income below Marginal tax rate 2018 € 0 € 9,000 0 % € 9,000 € 13,996 14 % − 23.97 % € 13,996 € 54,949 23.97 % − 42 % € 54,949 € 260,532 42 % € 260,532 - 45 % 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. Netherlands Main article : Income tax in the Netherlands § Progressive tax on wages etc. ( box 1 ) Income tax in the Netherlands ( Loonheffing ) and social security contributions are combined in one payroll tax. There are no personal tax - free allowances Annual income Above Annual income below Tax rate ( including employee social security ) Tax rate ( excluding employee social security ) € 0 € 19,882 33 % 1.85 % € 19,822 € 33,589 41 % 10.45 % € 33,589 € 57,585 42 % * 42 % * € 57,585 - 52 % * 52 % * * ) Exclusive income dependend standard tax reductions. France Main article : Taxation in France § List of taxes 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 Annual income Above Annual income below Tax rate € 0 € 5,963 0 % € 5,963 € 11,896 5.5. % € 11,896 € 26,420 14 % € 26,420 € 70,830 30 % € 70,830 - 41 % Finland Main article : Taxation in Finland The total Finnish income tax includes the income tax dependable on the net salary, employee unemployment payment, and employer unemployment payment. The tax rate increases very progressively rapidly at 13 ke / year ( from 25 % to 48 % ) and at 29 ke / year to 55 % and eventually rearches 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. Annual income at Tax rate ( including employer unemployment payment ) € 13,000 25 % € 33,000 57 % € 47,000 60 % € 83,000 67 % € 94,000 66 % € 127,000 65 % 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. 1st child € 1,836 2nd child € 2,040 3rd child € 3,672 4th & subs € 4,182 Annual income above Annual income below Tax rate ( excluding temporary surcharge ) Tax rate ( including temporary surcharge ) € 0 € 5,150 0 % 0 % € 5,150 € 17,707.20 24 % 24.75 % € 17,707.20 € 33,007.20 28 % 30 % € 33,007.20 € 53,407.20 37 % 40 % € 53,407.20 € 120,000.20 43 % 47 % € 120,000.20 € 175,000.20 44 % 49 % € 175,000.20 € 300,000.20 45 % 51 % € 300,000.20 - 45 % 52 % Italy Main article : Taxation in Italy Personal Allowance : € 800 per adult Allowance per child : € 1,120 Annual income Above Annual income below Tax rate € 0 € 15,000 23 % € 15,000 € 28,000 27 % € 28,000 € 55,000 38 % € 55,000 € 75,000 41 % € 75,000 - 43 % United Kingdom Main article : Taxation in the United Kingdom § Personal taxes Income tax for the United Kingdom is based on 2016 / 17 tax bands. The current tax free threshold on earnings is £ 11,500. The relief is tapered by £ 1 for every £ 2 earned over £ 100,000. Annual income above Annual income below Tax rate £ 0 £ 11,850 0 % £ 11,500 £ 45,000 20 % £ 45,000 £ 150,000 40 % £ 150,000 - 45 % Denmark Main article : Taxation in Denmark See also List of countries by tax revenue as percentage of GDP VAT rates Tax Freedom Day Tax haven Tax rates around the world References Jump up ^ `` Top Marginal Personal Income Tax Rates '' ( PDF ). Tax Policy Center. 2008. Retrieved 2011 - 12 - 26. ^ Jump up to : Federation of International Trade Associations : country profiles Jump up ^ `` Tatimi mbi të Ardhurat Personale nga paga ''. Website of the Albanian Ministry of Finances. Retrieved 2017 - 02 - 22. Jump up ^ New maximum tax rate from 2016 - 2020, `` Einkommenssteuergesetz 1988 § 33 '', `` https://www.ris.bka.gv.at/Dokument.wxe?Abfrage=Bundesnormen&Dokumentnummer=NOR40174043, consulted 11 July 2016. ^ Jump up to : All current EU standard rates updated Nov 2014, EU VAT rates as at November 2014, http://www.vatlive.com/vat-rates/european-vat-rates/eu-vat-rates/, consulted 5 January 2015. ^ Jump up to : `` EU VAT Rates '', All EU vat rates current and historical. Jump up ^ ( 1 ) Jump up ^ ( 2 ) Jump up ^ ( 3 ) Jump up ^ Bulgaria cuts corporate tax to 10 percent -- Tax -- Business -- International Herald Tribune Jump up ^ https://home.kpmg.com/xx/en/home/insights/2011/12/bulgaria-other-taxes-levies.html Jump up ^ Andmevara, AS. `` Income Tax Act -- Riigi Teataja ''. www.riigiteataja.ee. Retrieved 2016 - 11 - 26. ^ Jump up to : http://www.stm.fi/en/insurance/social_insurance_contribution ( in English ) Jump up ^ ( fi ) https://www.aamulehti.fi/uutiset/nain-vahan-lisasatasesta-jaa-sinulle-kateen-laskelman-tulos-yllattaa-ja-hatkahdyttaa-myos-keskituloisia-200785052 Jump up ^ ( fi ) https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48846/valtion-tuloveroasteikko-2018/ Jump up ^ ( 4 ) Jump up ^ `` French corporate taxes ( in French ) ''. French government. 2014. Retrieved 2014 - 03 - 20. Jump up ^ `` Individual income tax rates table ''. KPMG. 2013. Retrieved 2013 - 07 - 10. Jump up ^ `` French VAT since 2014 ( in French ) ''. French government. 2014. Retrieved 2014 - 03 - 20. Jump up ^ `` VAT hike pushes Hungary 's consumer price inflation to 5.1 % in July ''. Realdeal.hu. 2009 - 08 - 11. Retrieved 2011 - 05 - 12. Jump up ^ `` Hungary plans bigger budget cuts, VAT hike to 27 pct ''. 2012 - 01 - 01. 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Jump up ^ Liechtenstein tax law Jump up ^ http://www.tax.lt/ Jump up ^ http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-DU-13-001/EN/KS-DU-13-001-EN.PDF Jump up ^ Invest in Macedonia Taxes and Rates Jump up ^ `` Macedonia 's income taxes ( in Macedonia ) ''. Public Revenue Office, Macedonia. 2013. Retrieved 2014 - 09 - 15. Jump up ^ http://www.rsmmalta.com.mt/taxation-of-companies.aspx Jump up ^ ( 5 ) ^ Jump up to : ( 6 ) Jump up ^ Dutch Tax Administration Jump up ^ `` Netherlands accused of making more secret tax deals with global businesses ''. NL Times. 2016 - 12 - 07. Retrieved 2018 - 07 - 27. Jump up ^ Dutch Tax Administration Jump up ^ https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel_arbeidskorting_2017 Jump up ^ `` Netherlands 21 % VAT rate increase is effective October 2012 ''. Jump up ^ The Norwegian tax reform 2004 - 2006 -- regjeringen.no Jump up ^ Skatteetaten -- Guide to Value Added Tax in Norway Jump up ^ Tax office Jump up ^ http://legislatiamuncii.manager.ro/a/23081/evolutia-salariului-minim-pe-economie-in-perioada-2013-2017.html Jump up ^ https://www.vatlive.com/vat-news/romania-cuts-vat-to-19-2017/ Jump up ^ Personal Income Tax Law Serbia ( official website ) Jump up ^ Accurate Personal Income Tax Calculator as of September 2013 for Serbia Jump up ^ Maximum Contributions for State Funds by Accountant Association of Serbia Jump up ^ KPMG tax tables Jump up ^ Ministry of Finance -- Tax Administration of the Republic of Slovenia Jump up ^ http://www.ekonomifakta.se/sv/Fakta/Skatter/Skatt-pa-arbete/Marginalskatt/ Jump up ^ `` Der Mythos vom Steuerparadies Schweiz ''. Neuer Zürcher Zeitung. Retrieved 2017 - 02 - 03. Jump up ^ `` Swiss voters approve VAT rate increase ''. Meridianglobalservices.com. Retrieved 2011 - 05 - 12. 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Sources FITA Country Profiles External links The Tax Foundation VAT Rates Applied in the Member States of the European Union, 1 July 2013, European Commission Excise duties on alcohol, tobacco and energy, 1 July 2013, European Commission HM Revenue & Customs : Corporation Tax rates European VAT Rates Taxation in Europe Sovereign states Albania Andorra Armenia Austria Azerbaijan Belarus Belgium Bosnia and Herzegovina Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Georgia Germany Greece Hungary Iceland Ireland Italy Kazakhstan Latvia Liechtenstein Lithuania Luxembourg Macedonia Malta Moldova Monaco Montenegro Netherlands Norway Poland Portugal Romania Russia San Marino Serbia Slovakia Slovenia Spain Sweden Switzerland Turkey Ukraine United Kingdom States with limited recognition Abkhazia Artsakh Northern Cyprus South Ossetia Transnistria Other entities European Union Retrieved from `` https://en.wikipedia.org/w/index.php?title=Tax_rates_in_Europe&oldid=865107395 '' Categories : Taxation by country Economy of Europe Hidden categories : CS1 errors : external links CS1 Latvian - language sources ( lv ) CS1 maint : Archived copy as title Articles needing additional references from August 2014 All articles needing additional references All articles with minor POV problems Articles with minor POV problems from October 2018 All articles with unsourced statements Articles with unsourced statements from June 2014 Talk Contents About Wikipedia Polski Edit links This page was last edited on 21 October 2018, at 19 : 47 ( UTC ). 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Question: who pays the most income tax in europe
Answer: Portugal