Mapped: Top Personal Income Tax Rates in Europe in 2024
图解：2024年欧洲国家个人所得税最高税率
Income tax rates in Europe vary widely and reflect different approaches to funding public services, with countries imposing higher top marginal tax rates often supporting extensive social welfare systems, while those with lower rates may prioritize competitiveness or maintain less comprehensive programs.
欧洲各国的所得税税率差异较大，反映了不同的公共服务资金筹集方式。边际税率较高的国家通常支持广泛的社会福利系统，而边际税率较低的国家可能更注重竞争力，或维持较为有限的公共服务项目。
This map shows the top statutory personal income tax rate of 36 European countries.
这张地图展示了36个欧洲国家的法定最高个人所得税税率。
European countries typically use a progressive tax system, where higher income brackets are taxed at higher rates, with the top rate applying only to income above a set threshold. These are thehighest personal income tax rates of each European country.
欧洲国家通常采用累进税制，即收入较高的税档适用较高的税率，最高税率只适用于超过设定门槛的收入。图表里的数据是各个欧洲国家的最高个人所得税税率。
The data comes from the European Commission and PwC viaTax Foundation(updated as of February 2024), with combined central and sub-central top personal income tax rates and surtaxes shown. Social security contributions are not included.
数据来自欧洲委员会,普华永道（PwC）通过税基基金会（Tax Foundation）获取（更新至2024年2月）。这些数据显示的是中央和地方政府的合并最高个人所得税税率及附加税。社会保障缴费不包括在内。
哪些欧洲国家对高收入者征税最多？
Below, we show the top statutory personal income tax rate for 36 major European countries.
以下是36个主要欧洲国家的法定个人所得税最高税率。
Country | 国家 | Top Statutory Personal Income Tax Rate 最高法定个人所得税率 |
Denmark | 丹麦 | 55.9% |
France | 法国 | 55.4% |
| Austria | 奥地利 | 55.0% |
Belgium | 比利时 | 53.5% |
Portugal | 葡萄牙 | 53.0% |
Finland | 芬兰 | 51.4% |
Slovenia | 斯洛文尼亚 | 50.0% |
Netherlands | 荷兰 | 49.5% |
Ireland | 爱尔兰 | 48.0% |
Germany | 德国 | 47.5% |
Italy | 意大利 | 47.3% |
Iceland | 冰岛 | 46.3% |
United Kingdom | 英国 | 45.0% |
Greece | 希腊 | 44.0% |
Luxembourg | 卢森堡 | 45.8% |
Norway | 挪威 | 39.6% |
Switzerland | 瑞士 | 39.5% |
Turkey | 土耳其 | 40.8% |
Poland | 波兰 | 36.0% |
Croatia | 克罗地亚 | 35.4% |
Cyprus | 塞浦路斯 | 35.0% |
Malta | 马耳他 | 35.0% |
Slovakia | 斯洛伐克 | 25.0% |
Czech Republic | 捷克共和国 | 23.0% |
Estonia | 爱沙尼亚 | 20.0% |
Georgia | 格鲁吉亚 | 20.0% |
Ukraine | 乌克兰 | 19.5% |
Hungary | 匈牙利 | 15.0% |
Moldova | 摩尔多瓦 | 12.0% |
Romania | 罗马尼亚 | 10.0% |
Bulgaria | 保加利亚 | 10.0% |
Among European OECD countries, the average top statutory personal income tax rate is42.8%.
属于经济合作与发展组织（OECD）成员国的欧洲国家的平均最高法定个人所得税税率为42.8%。
Denmark (55.9%), France (55.4%), and Austria (55%) have the highest rates, while Hungary (15%), Estonia (20%), and the Czech Republic (23%) have the lowest.
丹麦（55.9%）、法国（55.4%）和奥地利（55%）的税率最高，而匈牙利（15%）、爱沙尼亚（20%）和捷克共和国（23%）的税率最低。
Generally, European countries outside the OECD have lower top tax rates and often use aflat tax system. Bulgaria and Romania have the lowest rate at 10%, followed by Moldova (12%), Ukraine (19.5%), and Georgia (20%).
通常，不属于OECD成员国的欧洲国家税率较低，并且常采用单一税制。保加利亚和罗马尼亚的税率最低，为10%，其次是摩尔多瓦（12%）、乌克兰（19.5%）和格鲁吉亚（20%）。
Scandinavian countries, recognized for their extensive social safety nets and public funding for services like universal healthcare, higher education, and parental leave, also impose relatively high personal income tax rates.
斯堪的纳维亚国家因其广泛的社会保障体系和公共服务资金支持（如全民医疗、 高等教育和育儿假期等）而闻名，同时也征收相对较高的个人所得税。
Denmarkis making substantial changes to its personal income tax system that will take effect in 2026, which may impact the country’s top earners significantly.
丹麦正在对其个人所得税体系进行重大改革，并将于在2026年生效，预计将对高收入者产生重大影响。
Under the new three-tier tax structure, high-income earners in Denmark making over DKK 2,588,300 may face a total marginal tax rate of up to60.5%. Denmark ranks sixth in the world for countries with the highest wealth per person in both average and median wealth measurements.
在新的三级税制下，丹麦高收入者（年收入超过258万8300丹麦克朗）可能面临高达60.5%的总边际税率。在全球按平均和中位财富衡量的人均财富的排名里，丹麦位列第六。
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