The highest statutory income-tax band in each country's published tax schedule. Does not include social contributions, VAT, or wealth tax — see each country's full taxation section.
The rate isn't what you pay. This is the statutory top-marginal rate only — i.e., the rate levied on the last euro/dollar of income in the top band. Effective blended rates are meaningfully lower, and social-security contributions + VAT + wealth taxes are separate layers. See each country's Taxation section for the full picture.
Methodology on the methodology page. Each row links to the country brief with full source attribution.
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