After the popularity of our previous article, “All in one, Personal Tax Policies in Popular Locations for Immigration,” many of you asked for more information on taxes in different countries. So, Pacers is back with a new article focused on the European Union. We hope this information will help you make more informed decisions about immigration.

 (The following information is mainly based on the year 2021.)

	France	Portugal	Spain	Germany
	Personal Income Tax	Personal Income Tax	Personal Income Tax	Personal Income Tax
Sources of income	i. Wages ii. Property income iii. Rental income iv. Pension annuity	i. Wages ii. Property income iii. Rental income iv. Pension annuity	i. Wages ii. Capital gains not generated from transfers of assets iii. Pension annuity	i. Wages ii. Trade income iii. Property income iv. Rental income
Tax system	Progressive system	Progressive system / General rate system	Progressive system	Progressive system
Year of assessment	1 January to 31 December	1 January to 31 December	1 January to 31 December	1 January to 31 December
Tax rate	Annual income (in Euros) up to 10,084 (approximately up to HK$83,400) – 0% Annual income (in Euros) 10,085 to 25,710 (approximately HK$83,400 to HK$212,650) – 11% Annual income (in Euros)  25,711 to 73,516 (approximately HK$212,650 to HK$608,000) – 30%  Annual income (in Euros) 73,157 to 158,122 (approximately HK$608,000 to HK$1,307,750) – 41% Annual income (in Euros) above 158,123 (approximately above HK$1,307,750) – 45%	i) Progressive system Annual income (in Euros) up to 7,116 (approximately up to HK$58,850) — 14.5% Annual income (in Euros) 7,117 – 10,736 (approximately HK$58,850 – HK$88,800) — 23% Annual income (in Euros) 10,737 – 15,216 (approximately HK$88,800 – HK$125,800) — 26.5%  Annual income (in Euros) 15,217 – 19,696 (approximately HK$125,800 – HK$162,900) — 28.5%  Annual income (in Euros) 19,697 – 25,076 (approximately HK$162,890 – HK$207,400) — 35%  Annual income (in Euros) 25,077 – 36,757 (approximately HK$207,390 – HK$304,000) — 37%  Annual income (in Euros) 36,758 – 48,033 (approximately HK$304,000 – HK$397,250) — 43.5% Annual income (in Euros) 48,034 – 75,009 (approximately HK$397,250 – HK$620,350) — 45%  Annual income (in Euros) above 75,010 (approximately above HK$620,350) — 48%  ii) General rate: 28%	Annual income (in Euros) up to 12,450 (approximately up to HK$102,950) — 19%  Annual income (in Euros) 12,451 – 20,200 (approximately HK$102,950 – HK$167,050) — 24%  Annual income (in Euros) 20,200 – 35,200 (approximately HK$167,050 – HK$291,100) — 30 %  Annual income (in Euros) 35,201 – 60,000 (approximately HK$291,100 – HK$491,250) — 37%  Annual income (in Euros) 60,001 – 300,000 (approximately HK$491,250 – HK$2,481,150) — 45% Annual income (in Euros) above 300,001 (approximately above HK$2,481,150) — 47%	Annual income (in Euros) up to 9,744 (approximately up to HK$80,600) — 0% Annual income (in Euros) 9,745 – 57,918 (approximately HK$80,600 – HK$479,000) — 14% – 42%  Annual income (in Euros) 57,919 – 274,612 (approximately HK$479,010 – HK$2,271,200) — 42 %  Annual income (in Euros) above 274,613 (approximately above HK$2,271,200) — 45%
Tax Residents	N/A	staying for more than 183 days or having a residence in the locality	staying for more than 183 days or having a residence in the locality
Tax filing period	From early April to early June	From early April to late June	From early April to late June	General individuals：31 July Prepared by tax professionals：31 December
Tax filing methods	1. Send the returns by post 2. By online e-filing system	1. Send the returns by post 2. By online e-filing system	1. By online e-filing system 2. By going to the Spanish Tax Administration Agency office or the Spanish bank that opened an account for you	1. By online e-filing system 2. Send the returns by post
Tax payment methods	1. Deduction from salaries 2. Via bank transfer 3. By cheques 4. In cash	1. Via bank transfer 2. Via ATM 3. By cheques 4. In cash 5. Via mobile payment apps. (MB WAY)	1. Deduction from salaries 2. Taxes must be withheld when receiving income other than wages	1. Deduction from salaries

We have shared a lot of tax information on personal taxes in various locations, hoping to provide a better reference for those worried about immigration. We will continue to bring you information on tax systems in different countries/regions. If you have any questions about the tax system in a particular country, feel free to leave us a message anytime.

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