euroref › Income tax rates

Income tax rates across 34 European countries

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.

CountryIncome tax ratesIn force fromLast verifiedSource
Austria7 entries2026-01-012026-07-22Einkommensteuergesetz 1988 (EStG 1988), BGBl. Nr. 400/1988, § 33 Abs…
Belgium4 entries2026-01-012026-07-22SPF Finances / FOD Financiën, 'Taux d'imposition' (official rate…
Bulgaria1 entries2008-01-012026-07-24Закон за данъците върху доходите на физическите лица (ЗДДФЛ), чл. 48…
Croatia2 entries2025-01-012026-08-10Zakon o porezu na dohodak (NN 115/16 … 152/24), čl. 19 (annual…
Cyprus5 entries2026-01-012026-07-30Tax reform package amending Income Tax Law 118(I)/2002, enacted…
Czech Republic2 entries2026-01-012026-07-23Zákon č. 586/1992 Sb., o daních z příjmů, § 16 — sazba 15 % do…
Denmark5 entries2026-01-012026-07-22Personskatteloven, jf. lovbekendtgørelse nr. 1284 af 14. juni 2021…
Estonia1 entries2026-01-012026-08-05Estonian Tax and Customs Board (EMTA) — tax rates and basic exemption…
Finland5 entries2026-01-012026-07-23Laki vuoden 2026 tuloveroasteikosta (Act on the 2026 income tax…
France5 entries2026-01-012026-07-20Loi n° 2026-103 du 19 février 2026 de finances pour 2026, art. 4 (I-A…
Germany5 entries2026-01-012026-07-20Einkommensteuergesetz (EStG) Section 32a(1), version expressly…
Greece6 entries2026-01-012026-07-23Law 5246/2025, 'Forologiki metarrythmisi gia ti dimografia kai ti…
Hungary15 percent2016-01-012026-07-24Szja tv. — 1995. évi CXVII. törvény a személyi jövedelemadóról, 'Az…
Iceland3 entries2026-01-012026-07-24Skatturinn — 'Staðgreiðsla 2026' / 'Skattþrep í staðgreiðslu 2026'…
Ireland2 entries2026-01-012026-07-22Taxes Consolidation Act 1997, s. 15 (standard rate band) and s. 15(3)…
Italy3 entries2026-01-012026-07-20DPR 917/1986 (TUIR) art. 11, as amended by Legge 30 dicembre 2025, n…
Latvia2 entries2025-01-012026-07-30Ministry of Finance — iedzivotaju ienakuma nodokla likmes; VID 'IIN…
Lithuania3 entries2026-01-012026-07-30VMI official summary 'Mokesciu istatymu pakeitimai nuo 2026-01-01'…
Luxembourg23 entries2025-01-012026-08-10Art. 118 LIR (loi modifiée du 4 décembre 1967 concernant l'impôt sur…
Malta4 entries2026-01-012026-08-08Malta Tax & Customs Administration, 'NEW TAX RATES, 2026 - Budget…
Netherlands3 entries2026-01-012026-07-20Wet inkomstenbelasting 2001, artikel 2.10 (tarief box 1) jo. Wet…
Norway6 entries2026-01-012026-07-23Skatteetaten — Rates: Bracket tax (trinnskatt) 2026 — Trinn 1 from…
Poland2 entries2022-01-012026-07-22Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osob…
Portugal9 entries2026-01-012026-07-23Codigo do IRS, Artigo 68.o (taxas gerais), na redacao dada pela Lei…
Romania10 percent2018-01-012026-07-24Codul fiscal (Legea nr. 227/2015), Art. 64 alin. (1): 'Cota de…
Serbia2 entries2026-01-012026-07-24Zakon o porezu na dohodak građana: Član 16 — 'Zarada iz čl. 13. do…
Slovakia4 entries2026-01-012026-08-07Financna sprava SR - Sadzba dane pre zavislu cinnost: Act 595/2003…
Slovenia5 entries2026-01-012026-07-30Dohodninska lestvica za leto 2026 (annual indexation instrument…
Spain6 entries2021-01-012026-07-20Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las…
Sweden2 entries2026-01-012026-07-22Inkomstskattelag (1999:1229), 65 kap. (statlig inkomstskatt på…
Switzerland11 entries2026-01-012026-07-23DBG (SR 642.11) Art. 36 Abs. 1 (Grundtarif), as amended by Art. 2 of…
Türkiye5 entries2026-01-012026-07-24Gelir Vergisi Genel Tebliği (Seri No: 332), Resmî Gazete 31 Aralık…
Ukraine18 percent2016-01-012026-07-24Податковий кодекс України № 2755-VI від 02.12.2010, пункт 167.1…
United Kingdom4 entries2026-04-062026-07-20HMRC / GOV.UK, 'Income Tax rates and Personal Allowances' and 'Rates…

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