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Glossary entry · The silent subtractors

Tax bracket

Definition

Income tax is split into ranges, each with its own rate. As your income rises, the part inside each higher range is taxed at that range's rate, but the lower parts keep paying their lower rates. That is why moving up a bracket never reduces your take-home pay overall.

Example

If brackets are 20% up to €12,570 and 40% above, earning €15,000 means 20% on €12,570 and 40% only on the extra €2,430.