| € | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 | Bracket 6 | Bracket 7 | Bracket 8 | Bracket 9 |
| Belgium | 1 – 8,590
= 25% |
8,591 – 12,220
= 30% |
12,221 – 20,370
= 40% |
20,371 – 37,330
=45% |
37,331 +
= 50% |
||||
| Poland* | 1 – 750
= 0% |
750 – 20,500
= 18% |
20,500 +
= 32% |
||||||
| Germany | 1 – 8,354
= 0% |
8,355 – 13,469
=14%-23.97% |
13,470 – 52,881
= 23.97% – 42% |
52,882 – 250,730 = 42% | 250,731 +
=45% |
||||
| Greece | 1 – 12,000
= 0% |
12,000 – 16,000
= 18% |
16,000 – 22,000
= 24% |
22,000 –
26,000 = 26% |
26,000 – 32,000
= 32% |
32,000 – 40,000
= 36% |
40,000 – 60,000
= 38% |
60,000 – 100,000
= 40% |
100,000 +
= 45% |
| Ireland ** | 1 – 32,800
= 20% |
32,800 +
= 41% |
|||||||
| Italy | 1 – 15,000
= 23% |
15,000 -28,000
=27% |
28,000 – 55,000
=38% |
55,000 – 75,000 = 41% | 75,000 +
=43% |
||||
| Spain*** | 1 – 5,150
= 0% |
5,150 – 17,707 = 24% | 17,707 – 33,007 =28% | 33,007 – 53,407 = 37% | 53,404 – 120,000 = 43% | 120,000 – 175,000 = 44% | 175,000 +
= 45% |
||
| The Netherlands | 1 – 18,628 = 33% | 18,629 – 33,436 = 41% | 33,437 – 55,694 = 42% | 55,694 +
=52% |
*Please note that Poland is taxed based on local currency, but for the sake of comparative figures have been converted to Euro for the above table and when making the calculations the following figures should be used;
1 – 3091 PLN = 0%
3,091 – 85,528 PLN = 18%
85,528 + = 32%
** Please note that whether you are liable for the standard rate of 20% or the higher rate of 41% does vary depending on your individual circumstances, but for the sake of comparative figures individuals without dependent children have been used for the above table when making calculations based on your own individual circumstances the following figures should be used;
The below figures qualify for standard rate;
€36,800 for single or widowed persons qualifying for the one-parent family tax credit
€41,800 for married couples
*** the figures for Spain are not including the temporary surcharge introduced in 2012
