Recent data from the Tax Foundation reveal a widening gap in Europe between East and West when it comes to tax rates for top earners in 2026. While progressive taxation is widely used across the continent to promote social equity, the highest marginal rates differ sharply. Bulgaria and Romania stand out with a maximum rate of just 10 percent, while Denmark imposes the steepest rate at 60.5 percent. Across 35 European countries analyzed, the average top rate reaches 38.5 percent, rising to 43.4