Single individuals :

Taxable income (EUR)Rate for bracket (%)
Up to9 7000
9 70026 79114
26 79171 82630
71 826152 10841
Over152 10845

Married individuals filing a joint return :

Taxable income (EUR)Rate for bracket (%)
Up to19 4000
19 40053 58214
53 582143 65230
143 652304 21641
Over304 21645

Married individuals with 1 child :

Taxable income (EUR)Ratefor bracket (%)
Up to24 2500
24 25066 97814
66 978179 56530
179 565380 27041
Over380 27045

Married individuals with 2 children :

Taxable income (EUR)Rate for bracket (%)
Up to29 1000
29 10080 37314
80 373215 47830
215 478456 32441
Over456 32445