Germany 2026
Germany has no fixed brackets; it uses a piecewise formula. Up to €11,604 of taxable income is tax-free (Grundfreibetrag). Between €11,605 and €17,005 the marginal rate climbs from 14% to ~24%. From €17,006 to €66,761 it climbs from 24% to 42% (the linear-progressive zone). From €66,762 to €277,825 the rate is 42%. Above €277,825 it is 45% (Reichensteuer).
Add 5.5% solidarity surcharge on income tax (only kicks in above ~€18,000 income tax due) and 8–9% church tax if you are registered. The effective burden for a single without children at €70,000 lands around 25%.
France 2026
France keeps five brackets: 0% up to €11,294, 11% from €11,295 to €28,797, 30% from €28,798 to €82,341, 41% from €82,342 to €177,106, 45% above €177,106. Crucially, you divide taxable income by the number of household 'parts' (quotient familial) before applying brackets, then multiply the resulting tax back.
A single is 1 part; a couple 2; each of the first two children adds 0.5; the third and beyond add 1. Add CSG/CRDS (~9.7% on most income) and a high-income surcharge above €250,000 (single) / €500,000 (couple).
Italy 2026
Italy's 2024 reform left three IRPEF brackets in place for 2026: 23% up to €28,000, 35% from €28,001 to €50,000, 43% above €50,000. Regional addizionale (1.23%–3.33%) and municipal addizionale (up to 0.9%) sit on top — together typically 2.5–3.5%.
A no-tax area up to €8,500 (employees) and a more generous one for pensioners shield low incomes. Detrazioni for employment and family further reduce the gross tax — the headline 23% almost never matches what you actually pay below €20,000.
Three worked examples
Single, no children, €40,000 gross. Germany ~€7,300 income tax (18% effective). France ~€2,600 IR (6.5%) — quotient familial of 1, but progressive brackets favour mid incomes. Italy ~€9,200 IRPEF + addizionali (23%) — Italy taxes low incomes harder than DE or FR.
Single, no children, €70,000. Germany ~€17,500 (25%). France ~€10,800 (15%). Italy ~€19,200 (27%). Couple with two children, €120,000 household. Germany ~€20,500 (17%). France ~€8,400 (7%) thanks to 3 parts. Italy ~€33,000 (28%) — quotient familial absence shows.
What it means for planning
If you are choosing a European country to settle in and you have children, France is structurally cheaper at mid-to-high incomes. Without children, Germany sits in the middle. Italy is the harshest at low and mid incomes but offers attractive flat-tax regimes (impatriati, regime forfettario) that fully reverse this for specific profiles.
Always run your own scenario rather than relying on the headline rate. The income tax calculator below uses the actual 2026 brackets.
Calculate your effective rate
Get a realistic 2026 income tax estimate for your country and income level.
Open the income tax calculator →Frequently asked questions
What is the difference between marginal and effective rate?+
Marginal is the rate on your next euro. Effective is total tax divided by total taxable income. The effective rate is almost always 10–15 points below the marginal.
Why does France look so much cheaper at higher incomes?+
The quotient familial divides taxable income by household parts before brackets apply. A family of four pays roughly the tax of two singles each earning half.
Are these rates before or after social contributions?+
These are pure income tax. Social contributions (pension, health, unemployment) sit on top and usually take another 17–22% of gross.
What about Switzerland?+
Switzerland has three layers (federal, cantonal, communal) that vary enormously by canton. We cover it separately in the net salary calculator.