We define the marginal rate of a tax as the highest tax rate paid by the taxpayer, i.e. the highest bracket paid by the taxpayer.
The marginal rate is the additional tax that is paid for each additional euro that we earn and is not applied to the totality of our income.
Related terms
Taxable income | Taxable base | Taxpayer | Tax | Income | PERSONAL INCOME TAX | Tax rate | Effective rate | Tax | VAT