Key figures from the map
- Denmark had the highest top personal income tax rate on the map at 55.9%, followed by France (55.4%), Austria (55.0%), Spain (54.0%) and Belgium (53.5%).
- Romania and Bulgaria had the lowest at 10.0%, then Moldova (12.0%), Hungary (15.0%), Ukraine (19.5%) and Estonia (20%).
- The average top rate across European OECD countries was 42.8%.
- The map notes that Bulgaria, Romania and Hungary charge one flat rate on all income.
- Figures are combined central and local top rates and surtaxes as of February 2024. Social security contributions are not included.
Taxes in Europe by country, as shown on the map
The map shades each country from pale cream (10%) to dark green (55.9%). Countries with no figure, including Turkey, Serbia, Belarus and Russia, are left grey. These are the 32 values printed on it, from highest to lowest.
| Country | Top personal income tax rate (February 2024) | Note on the map |
|---|---|---|
| Denmark | 55.9% | Highest on the map |
| France | 55.4% | |
| Austria | 55.0% | |
| Spain | 54.0% | |
| Belgium | 53.5% | Labelled BEL |
| Portugal | 53.0% | |
| Sweden | 52.3% | |
| Finland | 51.4% | |
| Slovenia | 50.0% | Value shown without a country name |
| Netherlands | 49.5% | |
| Ireland | 48.0% | |
| Germany | 47.5% | |
| Italy | 47.3% | |
| Luxembourg | 45.8% | |
| United Kingdom | 45.0% | |
| Greece | 44.0% | |
| Norway | 39.6% | Labelled NOR |
| Switzerland | 39.5% | Labelled CHE |
| Poland | 36.0% | |
| Croatia | 35.4% | |
| Malta | 35.0% | |
| Cyprus | 35.0% | Shown in a round inset |
| Lithuania | 32.0% | |
| Latvia | 31.0% | |
| Slovakia | 25.0% | Labelled SVK |
| Czech Republic | 23.0% | Labelled CZE |
| Estonia | 20% | Labelled EST |
| Ukraine | 19.5% | |
| Hungary | 15.0% | Flat tax, per the map note |
| Moldova | 12.0% | Value shown without a country name |
| Bulgaria | 10.0% | Flat tax, per the map note |
| Romania | 10.0% | Lowest on the map, flat tax per the map note |
The info box on the graphic explains that European countries usually tax higher incomes at higher rates, with the top rate applying above a set threshold. The rates on the map are that top rate only, so they say nothing about what a typical earner pays.
What a top rate means
The Tax Foundation, whose dataset this map uses, explains that the top statutory rate applies only to the part of income that falls in the highest bracket. In its example, if a country’s top rate of 50% starts at €1 million, each euro earned above €1 million is taxed at 50% [1]. Income below the threshold is taxed at the lower rates.
The same report notes that European countries outside the OECD tend to have lower rates and tax income at a single rate [1]. A flat tax charges a single rate on taxable income after any deductions or exemptions, and exemptions can make such systems progressive in practice [3].
How Europe compares with the United States
For comparison, the Tax Foundation gave the average combined state and federal top income tax rate across the 50 US states and the District of Columbia as 42.32% in January 2024. It ranged from 37% in states with no state income tax to 50.3% in California [1]. That is close to the 42.8% European OECD average on the map.
What has changed since 2024
The map shows rates as of February 2024. The Tax Foundation’s 2026 edition lists several changes [2]. Denmark added a bracket for incomes above DKK 2.8 million (about €375,000), lifting its top rate to 60.5%. Slovakia added two brackets and raised its top rate to 35%, while Finland cut its top rate to 45% [2]. The European OECD average top rate was 43.4% in 2026 [2].
| Country | On the map (2024) | Tax Foundation, 2026 |
|---|---|---|
| Denmark | 55.9% | 60.5% |
| Finland | 51.4% | 45.0% |
| Slovakia | 25.0% | 35.0% |
| Estonia | 20% | 22.0% |
| Latvia | 31.0% | 36.0% |
| Croatia | 35.4% | 33.0% |
| Italy | 47.3% | 47.2% |
| Switzerland | 39.5% | 39.7% |
Notes on this infographic
- Date. All rates are as of February 2024. Use the Tax Foundation’s latest edition for current rates [2].
- Top rates only. The map does not show average tax paid, tax thresholds or social security contributions, which the graphic’s own note says are excluded.
- Missing countries. Turkey is grey on the map, but the Tax Foundation 2024 table lists its top rate as 40.8%. Iceland (46.3%) and Georgia (20.0%) are also in that table but are not labelled on the map [1].
- Unlabelled values. The 50.0% figure sits on Slovenia and the 12.0% figure on Moldova, with no country name printed. Both match the Tax Foundation 2024 table [1].
Questions about taxes in Europe
Which country has the highest tax rate in Europe?
On this map, Denmark, with a top personal income tax rate of 55.9% in February 2024. By 2026 Denmark’s top rate had risen to 60.5%, still the highest in the Tax Foundation’s European table [2].
Are taxes higher in Europe or the USA?
On top income tax rates alone they were similar in 2024. The European OECD average was 42.8% and the US combined state and federal average was 42.32% [1]. Top rates do not capture other taxes such as VAT or social security, so they are only one part of the comparison.
Which country in Europe has the lowest income tax?
Romania and Bulgaria had the lowest top personal income tax rates in Europe on the map, at 10.0% each as of February 2024. Both charge one flat rate on all income, as does Hungary at 15.0%. Moldova (12.0%), Ukraine (19.5%) and Estonia (20%) had the next lowest top rates.
What is the top rate of income tax in the UK?
The United Kingdom's top personal income tax rate was 45.0% as of February 2024. That is above the European OECD average of 42.8% but below Germany (47.5%) and Ireland (48.0%). The top rate applies only to the part of income in the highest bracket, and the figure does not include social security contributions.
Sources
- Tax Foundation (Alex Mengden), Top Personal Income Tax Rates in Europe, 2024, 13 February 2024.
- Tax Foundation (Alex Mengden), Top Personal Income Tax Rates in Europe, 2026.
- Wikipedia, Flat tax.
- Wikipedia, Tax rates in Europe.
Last reviewed 29 October 2026
