Denmark, France and Austria have the highest average top rates of personal income tax in the EU, at 60.5, 55.4 and 55% respectively, according to the Tax Foundation’s rankings published on Monday 9 February.
They are followed by Spain with 54% and Belgium with 53.5%. At the bottom of the ranking are Estonia with 24%, the Czech Republic with 23%, Hungary with 15%, and Romania and Bulgaria with 10% each.
Several countries have changed their maximum tax rates in relation to 2025. Denmark has added one more income tax bracket for incomes above DKK 2.8 million (€375,000), raising its top rate from 55.6% to 60.5%. Estonia has increased its flat tax rate from 22% to 24%, while Slovakia has added two tax brackets to its scale, raising its top rate from 25% to 35%.
Conversely, Finland has reduced its top personal income tax rate from 51.5% to 45%.
See the ranking: https://aeur.eu/f/kon (Original version in French by Anne Damiani)