His friend is only paying 30% also: Gross | Gross New | Net Delta | Total taxation 2000 €2600 €155 31.00% 3000 €3600 €262

His friend is only paying 30% also: Gross | Gross New | Net Delta | Total taxation 2000 €2600 €155 31.00% 3000 €3600 €262 38.00% 4000 €4600 €253 42.00% It is possible to pay more for an increase on the lower levels, but you will still pay a lower tax rate overall.