{"id":1691,"date":"2019-03-14T04:11:26","date_gmt":"2019-03-14T04:11:26","guid":{"rendered":"https:\/\/www.fiduciaire-suisse.com\/?p=1691"},"modified":"2020-04-13T14:46:41","modified_gmt":"2020-04-13T14:46:41","slug":"personal-income-tax-in-the-eu-countries-a-comparison","status":"publish","type":"post","link":"https:\/\/fiduciaire-suisse.com\/en\/blog\/personal-income-tax-in-the-eu-countries-a-comparison\/","title":{"rendered":"Personal income tax in the five most populous EU countries: a comparison"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">CONTENTS<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/fiduciaire-suisse.com\/en\/blog\/personal-income-tax-in-the-eu-countries-a-comparison\/#france-tax-year-2018\" >France (tax year 2018)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/fiduciaire-suisse.com\/en\/blog\/personal-income-tax-in-the-eu-countries-a-comparison\/#united-kingdom-for-current-tax-year-6-april-2018-5-april-2019\" >United Kingdom (for current tax year 6 April 2018- 5 April 2019)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/fiduciaire-suisse.com\/en\/blog\/personal-income-tax-in-the-eu-countries-a-comparison\/#spain-income-tax-rates-for-the-year-ending-31-december-2019\" >Spain (income tax rates for the year ending 31 December 2019)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/fiduciaire-suisse.com\/en\/blog\/personal-income-tax-in-the-eu-countries-a-comparison\/#italy-income-tax-rates-for-2018\" >Italy (income tax rates for 2018)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/fiduciaire-suisse.com\/en\/blog\/personal-income-tax-in-the-eu-countries-a-comparison\/#germany-income-tax-rates-2018\" >Germany (income tax rates 2018)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"france-tax-year-2018\"><\/span>France <span class=\"small\">(tax year 2018)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"list_graph\">\n<li class=\"header\">Taxable income in euros<\/li>\n<li>Up to 9964<span>0%<\/span><\/li>\n<li>From 9964\u20ac to 27519\u20ac<span>14%<\/span><\/li>\n<li>From 27519\u20ac to 73779\u20ac<span>30%<\/span><\/li>\n<li>From 73779\u20ac to 156244\u20ac<span>41%<\/span><\/li>\n<li>Over 156244\u20ac<span>45%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"united-kingdom-for-current-tax-year-6-april-2018-5-april-2019\"><\/span>United Kingdom <span class=\"small\">(for current tax year 6 April 2018- 5 April 2019)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"list_graph\">\n<li class=\"header\">Taxable income in british pounds<\/li>\n<li>Personal allowance : up to 9964<span>0%<\/span><\/li>\n<li>Basic rate : \u00a311851 to \u00a346350<span>20%<\/span><\/li>\n<li>Higher rate : \u00a346351 to \u00a3150000<span>40%<\/span><\/li>\n<li>Additional rate : over \u00a3150000<span>45%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"spain-income-tax-rates-for-the-year-ending-31-december-2019\"><\/span>Spain <span class=\"small\">(income tax rates for the year ending 31 December 2019)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"list_graph\">\n<li class=\"header\">Taxable income in euros<\/li>\n<li>Up to 12450\u20ac <span>19%<\/span><\/li>\n<li>From 12450\u20ac to 20200\u20ac<span>24%<\/span><\/li>\n<li>From 20200\u20ac to 35200\u20ac<span>30%<\/span><\/li>\n<li>From 35200\u20ac to 60000\u20ac<span>37%<\/span><\/li>\n<li>Over 60000\u20ac<span>45%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"italy-income-tax-rates-for-2018\"><\/span>Italy <span class=\"small\">(income tax rates for 2018)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"list_graph\">\n<li class=\"header\">Taxable income in euros<\/li>\n<li>Up to 15000\u20ac <span>23%<\/span><\/li>\n<li>From 15001\u20ac to 28000\u20ac<span>27%<\/span><\/li>\n<li>From 28001\u20ac to 55000\u20ac<span>38%<\/span><\/li>\n<li>From 55001\u20ac to 75000\u20ac<span>41%<\/span><\/li>\n<li>Over 75001\u20ac<span>43%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"germany-income-tax-rates-2018\"><\/span>Germany <span class=\"small\">(income tax rates 2018)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"list_graph\">\n<li class=\"header\">Taxable income in euros<\/li>\n<li>Up to 9000\u20ac <span>0%<\/span><\/li>\n<li>From 9001\u20ac to 54949\u20ac<span>14%<\/span><\/li>\n<li>From 54950\u20ac to 260532\u20ac<span>42%<\/span><\/li>\n<li>Over 260533\u20ac<span>45%<\/span><\/li>\n<\/ul>\n<p><i>Please note that these rates are before the solidarity tax (Solidarit\u00e4tszuschlag) of 5,5%<br \/>\nMembers of the church pay 8 to 9% church tax<\/i><\/p>\n<h3>Please note the following:<\/h3>\n<ul>\n<li>there are regional peculiarities, like in Spain where the amount of tax varies from one &#8220;comunidad autonoma&#8221; to the other<\/li>\n<li>In some countries, like France, where couples have to file a tax return together,  there are tax advantages (&#8220;quotient familial&#8221;) when the couple has children under 18 or still dependent (in education)<\/li>\n<li>the marginal tax rate in 4 of the above countries is 45% (in Italy it is 43%, so very close)<\/li>\n<li>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 Imp\u00f4t sur la Fortune Immobili\u00e8re in France) or the Gift or Inheritance Taxes (not even to mention the &#8220;charges sociales&#8221; in France)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>France (tax year 2018) Taxable income in euros Up to 99640% From 9964\u20ac to 27519\u20ac14% From 27519\u20ac to 73779\u20ac30% From 73779\u20ac to 156244\u20ac41% Over 156244\u20ac45% United Kingdom (for current tax year 6 April 2018- 5 April 2019) Taxable income in british pounds Personal allowance : up to 99640% Basic rate : \u00a311851 to \u00a34635020% Higher [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1700,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","dlebook_display_in_post_setting":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Personal income tax in the five most populous EU countries<\/title>\n<meta name=\"description\" content=\"Personal income tax in the five most populous EU countries: a comparison by Amedia Swiss Fiduciary\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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