Personal income tax in the five most populous EU countries: a comparison

France (tax year 2018)

• Taxable income in euros
• Up to 99640%
• From 9964€ to 27519€14%
• From 27519€ to 73779€30%
• From 73779€ to 156244€41%
• Over 156244€45%

United Kingdom (for current tax year 6 April 2018- 5 April 2019)

• Taxable income in british pounds
• Personal allowance : up to 99640%
• Basic rate : £11851 to £4635020%
• Higher rate : £46351 to £15000040%
• Additional rate : over £15000045%

Spain (income tax rates for the year ending 31 December 2019)

• Taxable income in euros
• Up to 12450€ 19%
• From 12450€ to 20200€24%
• From 20200€ to 35200€30%
• From 35200€ to 60000€37%
• Over 60000€45%

Italy (income tax rates for 2018)

• Taxable income in euros
• Up to 15000€ 23%
• From 15001€ to 28000€27%
• From 28001€ to 55000€38%
• From 55001€ to 75000€41%
• Over 75001€43%

Germany (income tax rates 2018)

• Taxable income in euros
• Up to 9000€ 0%
• From 9001€ to 54949€14%
• From 54950€ to 260532€42%
• Over 260533€45%

Please note that these rates are before the solidarity tax (Solidaritätszuschlag) of 5,5%
Members of the church pay 8 to 9% church tax

Please note the following:

• there are regional peculiarities, like in Spain where the amount of tax varies from one “comunidad autonoma” to the other
• In some countries, like France, where couples have to file a tax return together, there are tax advantages (“quotient familial”) when the couple has children under 18 or still dependent (in education)
• the marginal tax rate in 4 of the above countries is 45% (in Italy it is 43%, so very close)
• the income tax burden looks homogeneous, but the tax charge can vary a lot from one country to the other when one takes into account the Wealth Tax (Impuesto sobre el Patrimonio in Spain or Impôt sur la Fortune Immobilière in France) or the Gift or Inheritance Taxes (not even to mention the “charges sociales” in France)