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Index/Topics/Effective Marginal Tax Rates

Effective Marginal Tax Rates

The calculation and comparison of effective marginal tax rates across different countries, including the impact of social security contributions, municipal taxes, and surtaxes.

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Jan 10, 2026

How do social security contributions and municipal taxes affect total marginal tax rates for top earners in these countries in 2024?

Social security contributions and municipal (local) taxes materially raise the effective marginal tax rate that top earners face beyond headline national income tax brackets, creating “all‑in” top rat...