Скачать или смотреть Top personal income tax rates around the world

This ranking, based on data from PwC’s Worldwide Tax Summaries 2025, shows the maximum marginal personal income tax rates that individuals can face across different countries.

✅ These figures represent the top statutory rates, often including surtaxes, but they do not reflect the average effective taxes most people actually pay.

❌ They exclude most social security contributions such as pension, health insurance, and unemployment insurance, unless those are legally part of the income tax calculation.

🌍 Key insights:

🇩🇰 Denmark (55.9%) – Among the world’s highest. Income tax, municipal tax, and labor market contributions combine, funding free education, healthcare, and strong welfare.

🇫🇷 France (55.4%) – A high base rate topped with social contributions. In return, residents benefit from comprehensive public services and strong worker protections.

🇦🇹 Austria (55%) – A temporary top rate valid until 2029. After that, it will be reduced to 50%, though Austria will remain on the high side.

🇳🇱 Netherlands (49.5%) – The top rate kicks in on relatively modest income levels. Expats, however, may qualify for the 30% ruling, easing the burden.

🇳🇴 Norway (47.4%) – Includes national insurance contributions. High taxes fund universal healthcare, pensions, and infrastructure, balanced by strong oil wealth.

🇨🇦 Canada (~54.8%) – Federal tax tops at 33%, but provincial rates push the maximum above 50% (Quebec, Nova Scotia). Combined, Canada ranks among the highest globally.

🇺🇸 United States (~54%) – PwC lists 37% federal, but state and city taxes mean top earners in places like New York City face combined rates above 50%.

🇵🇱 Poland (36%) – Lower than Western Europe, but includes a solidarity surcharge for high earners.

🇦🇪 United Arab Emirates (0%) – No personal income tax at all. A major draw for expats, though living costs can be high.

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