but it is necessary to define what is meant by the word "income" higher taxable income = higher tax or tax base is the amount by which (total) income exceeds (demonstrable) expenses and deductions from the base are paid 19% tax (on some income (capital income, lawyers, athletes, artists) only 15%) if someone has over 100,000 a month, then 26% of what they have over 100,000, so really, the larger the base the tax is paid, the 19 % or 15% or 26% of course a larger amount ... the employee has it calculated once and for all, but most self-employed and companies can push the base to zero or to a loss, regardless of the total income