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Glossary entry · The silent subtractors

Marginal tax rate

Definition

The percentage of tax paid on each additional unit of income above your current bracket. In a progressive system, your marginal rate is always greater than or equal to your effective rate. People often confuse the two and assume they pay 37% on everything when they only pay 37% on the income that falls in the top bracket.

Example

If your top bracket is 30%, earning €100 more brings home €70, but your overall effective rate stays much lower than 30%.