Top marginal rate · 2026 · TaxAtlas · 203 countries
The top marginal rate of personal income tax: the share taken from the last euro earned by taxpayers in the highest bracket. It is not the rate paid on total income.
TaxAtlas 2026, 203 jurisdictions. The threshold at which that bracket starts is not mapped, although it changes everything: 45% from €50,000 and 45% from €500,000 do not describe the same society.
A high rate does not mean high revenue — the base matters as much as the schedule, and some moderate-rate countries collect heavily through social contributions, which are absent here.
The Nordic countries exceed 50%, the Gulf monarchies show zero and fund the state from oil rents. A handful of states apply a flat tax: a single rate whatever the income, a formula widely adopted in Eastern Europe after 1990.