Taxation is a policy used by countries to enhance better living for its citizens and carry out the development of infrastructure. Although all countries do not share the same income tax, there are some that charge pretty high and Here is a list of countries with the highest income tax on an average:

Belgium

This country is popular for its massive production of chocolate, waffles and also, for its multilingual culture. It is also distinct from the country with the highest income tax rate worldwide with an average 40.7% income tax rate. Taxes are collected from the federal level, local level and also state level. The taxes are all dependent on how much an individual earns and can vary between 25% to 50%. One must keep an eye on its reporting account to manage his finances. 

Germany

Germany has a population of 82 million, placing it above other European countries as the most populated. Taxes are collected by the federal government in the states and at the local level. The tax generated is shared between the three tiers of the government. Its average income tax rate is 39.7%

Denmark

A small country with an average tax rate of 39.2%, Denmark seats in Northern Europe. Its citizens are taxed based on their income and tax is collected at state and local levels. These taxes are said to be the reason for Denmark's strong social service system which is probably why Danes are supposedly the happiest people!

Hungary

With an average income tax of 33.5%, Hungary collects its tax through the federal and local governments. About 33% of these taxes are used in the country's GDP. Tax exemptions are also available in Hungary depending on factors such as family size.

Slovenia

You would find Slovenia in South Eastern Europe. Its average income tax is 33.4%. In 2006, the country passed a motion that made the tax system process simplified.

Austria

With a population of an estimated 8 million, Austria stands as one of the most taxed countries in the European continent with an average income tax of 31.9%. The tax level can rise to 50% depending on the income per citizen. Also, married couples are taxed separately unlike other states.

Italy

Italy has an average income tax of 31.1%. The Italian Agency of Revenue is responsible for the collection of tax. Taxation here also depends on how much individuals earn. The highest level of taxation on any individual is 43%.

Luxembourg

With an average income tax level of 31%, this country embodies 19 different tax types. The highest level of taxation is 40%.

Finland

All citizens are taxed at a 30.8% level and 31.75% maximum. The tax is shared throughout the government, municipalities, churches and the Kela which handles social services.

The Netherlands

The tax collection here is done through income tax, corporate tax, and VAT. The income bracket shot up to 72% but was reduced to 52%. Today, it has an average income tax rate of 30.4%.

This report places Belgium as the country with the highest income tax rate of 40.7%