euroref › Income tax rates
Income tax rates across 34 European countries
Personal income tax for 34 European countries: top marginal rates run from 10% (Bulgaria) to 55% (Austria). Every figure links to its official source, with the date it took effect and the date we last checked it.
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Income tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Austria | 0–55% across 7 bands | 2026-01-01 | 2026-07-22 | Einkommensteuergesetz 1988 (EStG 1988), BGBl. Nr. 400/1988, § 33 Abs… |
| Belgium | 25–50% across 4 bands | 2026-01-01 | 2026-07-22 | SPF Finances / FOD Financiën, 'Taux d'imposition' (official rate… |
| Bulgaria | 10% across 1 band | 2008-01-01 | 2026-07-24 | Закон за данъците върху доходите на физическите лица (ЗДДФЛ), чл. 48… |
| Croatia | 20–30% across 2 bands | 2025-01-01 | 2026-08-10 | Zakon o porezu na dohodak (NN 115/16 … 152/24), čl. 19 (annual… |
| Cyprus | 0–35% across 5 bands | 2026-01-01 | 2026-07-30 | Tax reform package amending Income Tax Law 118(I)/2002, enacted… |
| Czech Republic | 15–23% across 2 bands | 2026-01-01 | 2026-07-23 | Zákon č. 586/1992 Sb., o daních z příjmů, § 16 — sazba 15 % do… |
| Denmark | 0–32.01% across 5 bands | 2026-01-01 | 2026-07-22 | Personskatteloven, jf. lovbekendtgørelse nr. 1284 af 14. juni 2021… |
| Estonia | 22% across 1 band | 2026-01-01 | 2026-09-10 | Estonian Tax and Customs Board (EMTA) — tax rates and basic exemption… |
| Finland | 12.64–37.5% across 5 bands | 2026-01-01 | 2026-07-23 | Laki vuoden 2026 tuloveroasteikosta (Act on the 2026 income tax… |
| France | 0–45% across 5 bands | 2026-01-01 | 2026-07-20 | Loi n° 2026-103 du 19 février 2026 de finances pour 2026, art. 4 (I-A… |
| Germany | 0–45% across 5 bands | 2026-01-01 | 2026-07-20 | Einkommensteuergesetz (EStG) Section 32a(1), version expressly… |
| Greece | 9–44% across 6 bands | 2026-01-01 | 2026-07-23 | Law 5246/2025, 'Forologiki metarrythmisi gia ti dimografia kai ti… |
| Hungary | 15 percent flat, single rate — no brackets, no zero-rate band | 2016-01-01 | 2026-07-24 | Szja tv. — 1995. évi CXVII. törvény a személyi jövedelemadóról, 'Az… |
| Iceland | 31.49–46.29% across 3 bands | 2026-01-01 | 2026-07-24 | Skatturinn — 'Staðgreiðsla 2026' / 'Skattþrep í staðgreiðslu 2026'… |
| Ireland | 20–40% across 2 bands | 2026-01-01 | 2026-07-22 | Taxes Consolidation Act 1997, s. 15 (standard rate band) and s. 15(3)… |
| Italy | 23–43% across 3 bands | 2026-01-01 | 2026-07-20 | DPR 917/1986 (TUIR) art. 11, as amended by Legge 30 dicembre 2025, n… |
| Latvia | 25.5–33% across 2 bands | 2025-01-01 | 2026-07-30 | Ministry of Finance — iedzivotaju ienakuma nodokla likmes; VID 'IIN… |
| Lithuania | 20–32% across 3 bands | 2026-01-01 | 2026-07-30 | VMI official summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01'… |
| Luxembourg | 0–42% across 23 bands | 2025-01-01 | 2026-08-10 | Art. 118 LIR (loi modifiée du 4 décembre 1967 concernant l'impôt sur… |
| Malta | 0–35% across 4 bands | 2026-01-01 | 2026-08-08 | Malta Tax & Customs Administration, 'NEW TAX RATES, 2026 - Budget… |
| Netherlands | 35.75–49.5% across 3 bands | 2026-01-01 | 2026-07-20 | Wet inkomstenbelasting 2001, artikel 2.10 (tarief box 1) jo. Wet… |
| Norway | 0–17.8% across 6 bands | 2026-01-01 | 2026-07-23 | Skatteetaten — Rates: Bracket tax (trinnskatt) 2026 — Trinn 1 from… |
| Poland | 12–32% across 2 bands | 2022-01-01 | 2026-07-22 | Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osob… |
| Portugal | 12.5–48% across 9 bands | 2026-01-01 | 2026-07-23 | Codigo do IRS, Artigo 68.o (taxas gerais), na redacao dada pela Lei… |
| Romania | 10 percent flat rate, all main income categories | 2018-01-01 | 2026-07-24 | Codul fiscal (Legea nr. 227/2015), Art. 64 alin. (1): 'Cota de… |
| Serbia | 0–10% across 2 bands | 2026-01-01 | 2026-07-24 | Zakon o porezu na dohodak građana: Član 16 — 'Zarada iz čl. 13. do… |
| Slovakia | 19–35% across 4 bands | 2026-01-01 | 2026-08-07 | Financna sprava SR - Sadzba dane pre zavislu cinnost: Act 595/2003… |
| Slovenia | 16–50% across 5 bands | 2026-01-01 | 2026-07-30 | Dohodninska lestvica za leto 2026 (annual indexation instrument… |
| Spain | 9.5–24.5% across 6 bands | 2021-01-01 | 2026-07-20 | Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las… |
| Sweden | 0–20% across 2 bands | 2026-01-01 | 2026-07-22 | Inkomstskattelag (1999:1229), 65 kap. (statlig inkomstskatt på… |
| Switzerland | 0–13.2% across 11 bands | 2026-01-01 | 2026-07-23 | DBG (SR 642.11) Art. 36 Abs. 1 (Grundtarif), as amended by Art. 2 of… |
| Türkiye | 15–40% across 5 bands | 2026-01-01 | 2026-07-24 | Gelir Vergisi Genel Tebliği (Seri No: 332), Resmî Gazete 31 Aralık… |
| Ukraine | 18 percent flat rate on the tax base; the 5% військовий збір is a SEPARATE charge and is not included in this figure | 2016-01-01 | 2026-07-24 | Податковий кодекс України № 2755-VI від 02.12.2010, пункт 167.1… |
| United Kingdom | 0–45% across 4 bands | 2026-04-06 | 2026-07-20 | HMRC / GOV.UK, 'Income Tax rates and Personal Allowances' and 'Rates… |
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