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Rights & regulations
There is no European income tax system. Moving within the EU gives you freedom of movement, but income tax remains largely national. Where you pay tax depends on residence, where income is earned and the tax treaty between the countries involved.
As a broad rule, spending more than 6 months of a year in one country often makes you tax-resident there. The European Union itself does not collect taxes directly instead, tax collection is handled by each of the 27 individual member states, while the EU sets overarching rules to prevent tax evasion or ensure anti double taxation.
| Country | Income bands → tax rate | Moving for work: tax setup |
|---|---|---|
| France | Up to €11,600 → 0% €11,600–€29,579 → 11% €29,579–€84,577 → 30% €84,577–€181,917 → 41% Above €181,917 → 45% |
|
| Belgium | Up to €16,720 → 25% €16,720–€29,510 → 40% €29,510–€51,070 → 45% Above €51,070 → 50% |
|
| Netherlands | Up to €38,883 → 35.75% €38,883–€78,426 → 37.56% Above €78,426 → 49.5% |
|
| Germany | Up to €12,348 → 0% €12,348–€69,878 → about 14%–42% €69,878–€277,825 → 42% Above €277,825 → 45% |
|
| Spain | Up to €12,450 → 19% €12,450–€20,200 → 24% €20,200–€35,200 → 30% €35,200–€60,000 → 37% €60,000–€300,000 → 45% Above €300,000 → 47% |
|
| Italy | Up to €28,000 → 23% €28,000–€50,000 → 33% Above €50,000 → 43% |
|
| Poland | Up to PLN 120,000 → 12% Above PLN 120,000 → 32% |
|
This summary is indicative and assumes local salaried employment. Tax rules, eligibility and regional rates may vary. Check the official tax authority before moving.
Residence includes life ties: Being in a country for under 183 days doesn’t protect you if your primary family, home, or main job is located there.
Social security requires an A1 certificate: Taxes and social security are separate; an A1 form prevents double-paying into social health and pension systems.
Foreign assets and rental income remain taxable: Moving abroad doesn’t remove tax obligations on rental property, pensions, or investments back home.
Foreign accounts must be declared: Reporting foreign bank accounts and holdings in your new country is mandatory to avoid heavy compliance penalties.
Moving to another country during the year does not automatically mean your income is simply split between the two countries by the months you lived in each. Your tax position depends on when each country considers you tax-resident, where you worked and earned the income, your personal ties, national rules and any double-taxation agreement. You may therefore need to file a tax return in both countries for the year of your move.
If you have income or significant ties in both countries, check the relevant national tax authorities or seek tax advice.
Rates last checked: September 2026. Tax thresholds change and should be reviewed annually. This comparison is general guidance; check the relevant national tax authority for your rates and filing obligations.