Below is an example of what the actual tax rates are in France, Greece, Italy, and Spain, on a salary of €28,000. Pensions are meant to be excluded from these results, meaning that the actual net salary might be a few percentage points lower.

France

Taxable income after social deductions: 28,000 x 0.83 = €23,240
Income taxable at 11%: 23,240 – 11,295 = €11,945
Total payable income tax: 11,945 x 0,11 = €1313.95

Net salary: 23,240 – 1313.95 = €21,926,05
Tax rate: 21.69%

Greece

Taxable income after social deductions: 28,000 x 0,8613 = 24,116.4
Total payable income tax: (10,000 x 0.09) + (10,000 x 0.22) + (4,116.4 x 0.28) = 4,252.59

Net salary: 24,116.4 – 4,252.59 = 19,863.31
Tax rate: 29.06%

Italy

Taxable income after social deductions: 28,000 x 0.9 = €25,200
Total payable income tax: 25,200 x 0.23 = €5,796

Net salary: 25,200 – 5,796 = €19,404
Tax rate: 30,7%

Spain

Taxable income after social deductions: 28,000 x 0.9353 = 26,188.4
((12,450 – 5,550) x 0.19) + ((20,200 – 12,450) x 0.24) + ((26,188 – 20,200) x 0.3) = 4967.4

Net salary: 26,188.4 – 4967.4 = 21,221
Tax rate: 24.21%