Again, a country following the progressive tax system. Individuals in the top bracket are taxed 39.07%. Few other things that are taxed here are capital gains, employment wages, savings /investments. What you will find really odd is that Germany even has a church tax of 8% to 9%. But the benefits that are provided are far reaching. Free tuitions are provided and tax payers are insured in which a certain percentage of their pay is put towards insurance.
3. Denmark (36.1%)
Third on the list is Denmark. Here the average citizen pays 45% in tax. Again a progressive system, the maximum an individual will pay is 55%. Some of it breaks down as $ 155 for social security, 27% on dividends, 5% for healthcare and 22.5% to 27.8% in municipal tax. Church tax exists but is a little low at .43% to 1.4% and is voluntary. Like other systems, charitable donations can be a tax deduction.