EU — Personal Income Tax Brackets (2025)

EU-27 countries, alphabetically. Headline statutory brackets and thresholds (2025). Regional/municipal surcharges noted where applicable.

Austria ▾

From	To	Rate	Notes
0	11,000	0%	EUR — official progressive tariff (2025).
11,001	18,000	20%
18,001	31,000	32.5%
31,001	60,000	42%
60,001	90,000	48%
90,001	1,000,000	50%
1,000,001	—	55%	Temporary top rate (applies 2025).

Belgium▾

From	To	Rate	Notes
0	16,320	25%	EUR — federal rates; municipal surcharges apply (varies by municipality).
16,321	28,800	40%
28,801	49,840	45%
49,841	—	50%	Plus local surcharges (municipal tax adds to final burden).

Bulgaria▾

From	To	Rate	Notes
0	—	10%	BGN — flat tax on most personal taxable income (headline 2025).

Croatia▾

From	To	Rate	Notes
0	Lower bracket threshold (varies)	15%–23%	Municipal tax rates chosen within a statutory range; default lower ~20% if no decision.
Lower bracket threshold	—	25%–35%	Higher municipal rate range; default higher ~30%.

Cyprus▾

From	To	Rate	Notes
0	19,500	0%	EUR — chargeable income (resident individuals).
19,501	28,000	20%
28,001	36,300	25%
36,301	60,000	30%
60,001	—	35%

Czech Republic▾

From	To	Rate	Notes
0	1,676,052 CZK	15%	Threshold approx. 36× average monthly salary (2025).
1,676,053 CZK	—	23%

Denmark▾

From	To	Rate	Notes
0	~665,000 DKK	12.01% (state) + municipal (~25% avg)	Labour market contribution (8%) is applied separately; municipality rates vary.
665,001 DKK	—	15% (state) + municipal	Combined top depends on municipality.

Estonia▾

From	To	Rate	Notes
0	—	22%	EUR — flat tax; basic exemption rules apply.

Finland▾

From	To	Rate	Notes
0	—	Municipal (varies) + state progressive	Municipal tax varies (~4.7%–10.9% typical). State tax progressive — combined top can exceed ~50% (depends on municipality & contributions).

France▾

From (€)	To (€)	Rate	Notes
0	11,520	0%	Household quotient system — shown rates for declared taxable income (2025).
11,521	29,373	11%
29,374	83,988	30%
83,989	180,648	41%
180,649	—	45%	Plus potential surtaxes on very high incomes and social levies.

Germany▾

From	To	Rate	Notes
0	12,096	0%	Basic allowance (single) — 2025 figures.
12,097	68,429	14% → 42% (progressive)	Marginal rate rises progressively within this band.
68,430	277,825	42%
277,826	—	45%	Top rate; solidarity surcharge may apply in specific cases.

Greece▾

From	To	Rate	Notes
0	—	Progressive up to 44%	EUR — headline progressive schedule (social security and surtaxes not shown).

Hungary▾

From	To	Rate	Notes
0	—	15%	HUF — flat PIT on most personal income (headline 2025).

Ireland▾

From (€)	To (€)	Rate	Notes
0	44,000	20%	Single standard cut-off point (2025). USC and PRSI apply separately.
44,001	—	40%

Italy▾

From (€)	To (€)	Rate	Notes
0	28,000	23%	IRPEF restructured (2024/2025 budgets); regional/municipal surcharges apply.
28,001	55,000	33%	Middle band (some transitional 35% references exist in draft measures).
55,001	—	43%

Latvia▾

From (€)	To (€)	Rate	Notes
0	105,300	25.5%	Annual taxable income up to €105,300 (2025 headline).
105,301	—	33%	Income above €105,300 taxed at 33% (additional top additions may apply for very high incomes).

Lithuania▾

From (€)	To (€)	Rate	Notes
0	126,532	20%	2025 threshold approx.; amounts in EUR equivalent.
126,533	—	32%

Luxembourg▾

From (€)	To (€)	Rate	Notes
0	13,230	0%	Many small index-linked bands — this is a summary of the lower bands.
13,231	15,435	8%
117,451	176,160	40%
176,161	—	42%	Top rate (2025 headline).

Malta▾

From (€)	To (€)	Rate	Notes
0	(varies by status)	Incremental up to 35%	Bands depend on filing status (single, married, etc.). Top typical rate 35% above ~€60,000.

Netherlands▾

From (€)	To (€)	Rate (Box 1)	Notes
0	38,441	35.82%	Box 1 (work & home) combined state + social security components (2025).
38,441	76,817	37.48%
76,818	—	49.50%	Top Box 1 marginal rate.

Poland▾

From (PLN)	To (PLN)	Rate	Notes
0	120,000	12%	Tax-reduction amount applies (2025 headline).
120,001	—	32%

Portugal▾

From (€)	To (€)	Rate	Notes
0	(lower bands)	~12.5% → intermediate bands	Progressive IRS schedule up to 48% (2025). Solidarity surtax applies on higher incomes (e.g. 2.5% over certain threshold, 5% over higher threshold in prior tables).
~86,634	—	48%	Top band (approx. threshold shown — check official table for exact indexed threshold).

Romania▾

From	To	Rate	Notes
0	—	10%	RON — flat PIT on most personal income (headline 2025).

Slovakia▾

From (€)	To (€)	Rate	Notes
0	48,441.43	19%	Annual tax base threshold (2025).
48,441.44	—	25%

Slovenia▾

From (€)	To (€)	Rate	Notes
0	9,210.26	16%	Five-bracket system (2025).
9,210.26	27,089.00	26%
27,089.00	54,178.00	33%
54,178.00	78,016.32	39%
78,016.32	—	50%	Top statutory bracket (2025).

Spain▾

From (€)	To (€)	Rate	Notes
0	—	Progressive ~19% → up to ~54% combined	National + regional combined rates. Autonomous communities adjust rates — combined top marginal can reach mid-50s in some regions. Savings income has a separate progressive table (savings top rate ~30% for very high savings income).

Sweden▾

From (SEK)	To (SEK)	Rate	Notes
0	625,800	Municipal (avg ~32.41%)	No state tax under threshold (2025). Municipal tax varies by municipality.
625,801	—	State 20% + municipal	Practical top marginal ~50–55% depending on municipality.