This is a list of the maximum potential tax rates around Europe for certain income brackets.
It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.
[1] Employee: 33.5% of gross salary (Employee expenses altogether of gross salary without children: 15% Income Tax (flat), Social Security: 10% Pension, 3% in cash + 4% in kind healthcare, 1.5% Labor Market contributions)[24] Employer: 17% in addition to gross salary (15.5% Social Tax, 1.5% Training Fund Contribution)[25] 25% for non-trading income 7.7% / 2.5% (from 01.01.2018)[38] 32% above 120 000 PLN, with 10,800 PLN for the first 120 000 PLN + 32% of the excess over 120 000 PLN[54] 36% on the surplus above 1,000,000 PLN of total taxable income[55] Pension insurance: 9.76% of the salary base (half of the total 19.52%, with the other half paid by the employer).
[56] The annual assessment base for retirement and disability insurance contributions in a given calendar year may not exceed the amount corresponding to thirty times the forecasted average monthly salary in the national economy for that calendar year.
[18][19] The tax rate increases very progressively rapidly at 13 ke/year (from 25% to 48%) and at 29 ke/year to 55% and eventually reaches 67% at 83 ke/year, while little decreases at 127 ke/year to 65%.
This means that the tax liability for the couple is twice the amount resulting from the tariff when inserting the average income of both spouses.
Due to the progressive tariff, filing jointly uniformly reduces the total tax burden if spouses' incomes differ.
In 2012 a special temporary surcharge was introduced as part of austerity measures to balance the budget.
The relief is tapered by £1 for every £2 earned over £100,000, resulting in an effective 60% tax rate for incomes between £100,000 and £125,140.