3. Denmark (36.1%)
Third on the list is Denmark. Here the average citizen pays 45% in tax. Again a progressive system, the maximum an individual will pay is 55%. Some of it breaks down as $ 155 for social security, 27% on dividends, 5% for healthcare and 22.5% to 27.8% in municipal tax. Church tax exists but is a little low at .43% to 1.4% and is voluntary. Like other systems, charitable donations can be a tax deduction.