Non-resident tax rates for year of assessment 2010:
| For every euro of the first €700 | 0% |
| For every euro of the next €2,400 | 20% |
| For every euro of the next €4,700 | 30% |
| For every euro of the remainder | 35% |
Resident tax rates for year of assessment 2010:
Married rates
| For every euro of the first €11,900 | 0% |
| For every euro of the next €9,300 | 15% |
| For every euro of the next €7,500 | 25% |
| For every euro of the remainder | 35% |
Single rates
| For every euro of the first €8,500 | 0% |
| For every euro of the next €6,000 | 15% |
| For every euro of the next €5,000 | 25% |
| For every euro of the remainder | 35% |
