Income top rate vs the income it applies to

The top marginal rate paired with the taxable-income band it kicks in at.

Country	Top rate	Entry band
Andorra	10% above EUR 40,000	0% up to EUR 24,000
Argentina	35% above ARS 60,750,914 (first-half 2026)	5% on the first ARS 2,000,030 of taxable income
Australia	45% above AUD 190,000 (+2% Medicare levy)	0% up to AUD 18,200
Austria	55% above €1,000,000 (50% above €104,859)	0% up to €13,539
Bahrain	0%	0% — no brackets exist
Belgium	50% above €51,070 (+ municipal surcharge)	25% after the €11,180 tax-free base
Belize	25% flat	0% — total income up to BZD 29,000 is exempt (since January 2025)
Bulgaria	10% flat (15% for sole traders)	10% from the first euro
Canada	33% federal; 44.5% – 54.8% combined by province	14% federal after the CAD 16,452 basic personal amount
Chile	40% above 310 UTA (≈ CLP 259 million at the Dec 2025 unit)	0% up to 13.5 UTA (≈ CLP 11.3 million at the Dec 2025 unit)
Colombia	39% above 31,000 UVT (≈ COP 1.62 billion)	0% up to 1,090 UVT (≈ COP 57 million)
Costa Rica	25% (above CRC 4,727,000/month employment; above CRC 20,872,000/year self-employed)	0% up to CRC 918,000/month (employment) or CRC 6,244,000/year (self-employed)
Croatia	25% – 33% above EUR 60,000, by municipality	15% – 23% after the EUR 600 monthly allowance
Cyprus	35% above EUR 72,000	0% on the first EUR 22,000
Czech Republic	23% above CZK 1,762,812 (2026)	15%, offset by the CZK 30,840 basic credit
Denmark	≈ 60.5% marginal above ~DKK 2.59 million (56% above 777,900)	≈ 42% marginal after the DKK 54,100 allowance
Ecuador	37% above USD 109,956	0% up to USD 12,208, then 5%
El Salvador	30% above USD 22,857 (bill capped at 30% of taxable income)	0% up to USD 6,600
Estonia	22% flat	0% on the first EUR 8,400 (EUR 9,312 from pension age)
Finland	≈ 55% marginal all-in (37.5% state + municipal + contributions)	12.64% state from the first euro, offset by credits
France	45% above €181,917 per part (+ up to 4% surcharge)	0% up to €11,600 per part
Georgia	20% flat	20% from the first lari — no general personal allowance
Germany	45% above €277,825 (+5.5% solidarity surcharge on the tax)	0% up to €12,348, then from 14%
Greece	44% above EUR 60,000	9% on the first EUR 10,000 (0% up to EUR 20,000 if you are under 26)
Hong Kong	17% progressive, capped at 15%/16% standard	2% on the first HKD 50,000 of net chargeable income
Hungary	15% flat	15% from the first forint (0% for exempt groups)
Indonesia	35% above IDR 5 billion	5% on the first IDR 60 million
Ireland	40% above €44,000 (single); ~52% marginal with USC and social insurance	20% up to €44,000
Italy	43% above €50,000 (+ regional and municipal surcharges)	23% on the first €28,000
Japan	45% national + surtax + 10% inhabitant ≈ 55.95%	5% national on the first JPY 1.95 million
Latvia	33% above EUR 105,300 (+3% surcharge over EUR 200,000)	25.5% after the EUR 6,600 annual allowance
Lithuania	32% above EUR 138,729 (2026)	20%, after an allowance of up to EUR 747 a month
Luxembourg	42% + 9% surcharge = 45.78% marginal (above €234,870; class 2 doubled)	0% up to €13,230
Malaysia	30% above MYR 2 million	0% on the first MYR 5,000, then 1% to MYR 20,000
Malta	35% above EUR 60,000	0% on the first EUR 12,000 (single); up to EUR 22,500 tax-free for married parents of 2+ children
Mauritius	20% above MUR 1 million (+15% Fair Share Contribution above MUR 12 million)	0% on the first MUR 500,000
Mexico	35% above MXN 5,107,704 (2026)	1.92% on the first MXN 10,135
Monaco	0%	0%
Montenegro	15% above EUR 1,000/month (+ municipal surtax on the tax)	0% up to EUR 700/month
Netherlands	49.5% above €78,426	35.75% to €38,883 (8.1% tax + 27.65% national insurance)
New Zealand	39% above NZD 180,000	10.5% on the first NZD 15,600
Norway	≈ 47.4% marginal (22% + 17.8% + 7.6%)	22% flat after allowances; bracket tax from NOK 226,100
Panama	25% above PAB 50,000	0% up to PAB 11,000
Peru	30% above 45 UIT (PEN 247,500)	8% on the first 5 UIT (PEN 27,500) of taxable income
Philippines	35% above PHP 8 million	0% on the first PHP 250,000, then 15%
Poland	32% above PLN 120,000 (36% effective over PLN 1 million with solidarity tax)	0% on the first PLN 30,000; 12% band to PLN 120,000
Portugal	48% above €86,634 (+ solidarity charge on high incomes)	12.5% on the first €8,342
Qatar	0% personal; 10% business profits	0%
Romania	10% flat (70% on unexplained income)	10% after contributions and the minimum-wage-linked allowance
Saudi Arabia	0% personal; 20% business (2.5% Zakat for Saudi/Gulf nationals)	0%
Singapore	24% above SGD 1,000,000	0% on the first SGD 20,000
Slovakia	35% above EUR 75,010.32 (2026)	19% after the EUR 5,966.73 personal allowance
Slovenia	50% above EUR 82,346.23 (2026)	16% after allowances
South Africa	45% above ZAR 1,878,600	18% on the first ZAR 245,100
South Korea	45% + 4.5% local = 49.5% above KRW 1 billion	6% on the first KRW 14 million
Spain	47% above €300,000 (standard combined scale; regions vary)	19% on the first €12,450
Sweden	≈ 52% marginal (municipal + 20% national above SEK 643,000)	Municipal rate only (≈ 29%–35%) after the basic allowance
Switzerland	11.5% federal + canton/municipality (all-in top rates ≈ 22%–45% by canton)	Federal 0% up to CHF 15,200 (single) / CHF 29,700 (married)
Thailand	35% above THB 5 million	0% on the first THB 150,000, then 5% to THB 300,000
Turkey	40% above TRY 5.3 million	15% on the first TRY 190,000 of taxable income
United Arab Emirates	0%	0%
United Kingdom	45% above £125,140 (Scotland: 48% top rate on earnings)	£12,570 tax-free, then 20%
United States	37% above $640,600 single / $768,700 joint (federal)	10% on the first $12,400 single / $24,800 joint
Uruguay	36% above 1,380 BPC a year (≈ UYU 9.5 million)	0% up to 84 BPC (≈ UYU 577,000)
Vietnam	35% above VND 100 million/month	5% on the first VND 10 million/month of taxable income

Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.

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