There is a progressive tax on wages, profits, social security benefits and pensions. Thus there are tax brackets, each with its own tax rate. Mathematically, apart from discretization (whole euros both for income and for tax), the tax is a continuous, convex, piecewise linear function of income.
* Part of the income from EUR 0 to EUR 17,878: 33.5 % of EUR 17,878 is EUR 5,989
* Part of the income from EUR 17,878 to EUR 32,127: 42 % of EUR 14,249 is EUR 5,984
* Part of the income from EUR 32,127 to EUR 54,776: 42 % of EUR 22,649 is EUR 9,512
* Above that: 52 %. |