| Country | Highest Income Tax Rate | Average 2010 Income | |
| 10. | Ireland | 48% | $50,400 |
| 9. | Finland | 49.2% | $49,000 |
| 5. (Tied) | U.K. | 50% | $52,320 |
| 5. (Tied) | Japan | 50% | $53,200 |
| 5. (Tied) | Belgium | 50% | $52.700 |
| 5. (Tied) | Austria | 50% | $50,700 |
| 4. | Netherland | 52% | $57,000 |
| 3. | Denmark | 55.4% | $64,000 |
| 2. | Sweden | 56.6% | $48,800 |
| 1. | Aruba | 58.95% | N/A |
Source: CNBC
