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Glossary entry · The silent subtractors

Progressive tax

Definition

A tax design where the rate rises with income, but each rate only applies to the portion of income inside its own bracket. Most income taxes in Europe and the US are progressive. The opposite, a flat tax, applies a single rate to all income.

Example

A worker on €20k and a worker on €200k both pay the same rate on the first €12,000 of income, even if the higher earner pays much more on the rest.