HC Deb 21 October 1987 vol 120 c794W
Mr. John Marshall

asked the Chancellor of the Exchequer what information he has as to how the top rate of tax in the United Kingdom compares with that in the other European Community countries, Japan and the United States of America.

Mr. Norman Lamont

The information requested is given in the table, which is supplemented by notes.

EC countries Top rate of income tax
Per cent.
Belgium 72
Denmark 40
France 58
Germany 56
Greece 63
Ireland 58
Italy 62
Luxembourg 56
Netherlands 72
Portugal 60
Spain 66
United Kingdom 60
Japan 60
United States of America 38.5


  1. 1. The rates shown are the latest enacted. For Belgium, France, Greece and Italy they relate to the income tax year 1986; for Denmark, Germany, Luxembourg, Netherlands, Portugal, Spain, Japan and the United States of America to the income tax year 1987; and for the United Kingdom and Ireland to the income tax year 1987–88.
  2. 2. In Japan the top rate for employment income is 57 per cent. only.
  3. 3. The rates given in the table are central Government income tax rates. Local income taxes are levied on income of all types in Belgium, Denmark, Japan and the United States of America. Inclusion of local income taxes would increase the top rate significantly in Denmark, to 68 per cent., and in Japan, to 76 per cent, (employment income 72 per cent.), taking the maximum local income taxes rate in Denmark, and the usual rates in Japan.
  4. 4. In Portugal top rates vary with the type of income, and the taxpayer's marital status. The rate given is for a married man who has earned income only.