These Are The Top Personal Income Tax Rates Across Europe

Income tax rates in Europe vary widely, reflecting different approaches to funding public services. Countries with higher top marginal tax rates often support extensive social welfare systems, while those with lower rates prioritize competitiveness or maintain less comprehensive programs. A map shows the top statutory personal income tax rate for 36 European countries, with Denmark, France, and Austria having the highest rates at 55.9%, 55.4%, and 55%, respectively. Scandinavian countries, known for their extensive social safety nets and public funding for services, also impose relatively high personal income tax rates. Denmark is making substantial changes to its personal income tax system, which will take effect in 2026 and may impact high-income earners significantly. The new three-tier tax structure will result in a total marginal tax rate of up to 60.5% for high-income earners making over DKK 2,588,300. To learn more about taxation across various countries, a graphic visualizes major economies' tax-to-GDP ratios.