Personal income tax rates vary widely across Europe. Policies and tax structures contribute to these differences.
Income level, marital status and the number of dependent children all play a significant role in determining how much of gross wage earnings goes to tax.
So, which European countries levy the highest and which the lowest personal income taxes on gross wages?
Based on the OECD's Taxing Wages 2026 report, Euronews Business takes a closer look at income tax rates. Social security contributions are not included in these rates.
The first scenario is a single person without children, earning 100% of the average wage. In 2025, for this option, personal income tax (PIT) varies from 6.6% in Poland to 35.3% in Denmark among 27 European countries, 22 of which are EU members.






