Dentistry is among the better paid health professions in every country on this site, and it is also among the more portable, with recognition arrangements across the European Economic Area and established routes into Australia, New Zealand and Canada.
Because the salaries sit high in every national schedule, the tax differences are amplified. A profession earning close to the average wage shows small differences between countries. This one does not.
The ranking after tax
Federal deductions only; state or provincial tax is charged on top. † Foreign employees pay no CPF, so a local resident keeps less. ‡ Cantonal tax is an estimated average; the real figure depends on the commune. § Excludes the 13th and 14th salary payments, which are taxed at 6%. Converted at rates current when this guide was written.
Employed or self-employed
The figures above assume employment. A very large share of dentists are not employed, which changes the calculation substantially.
- Practice owners take income as a mixture of salary, profit and dividend depending on the structure, which in several countries produces a materially lower total charge than pure salary.
- Associates are frequently self-employed contractors paid a percentage of fee income, bearing their own laboratory costs and indemnity insurance.
- Public sector dentists in Nordic and continental systems are employed and pensioned, with the lower headline pay that usually accompanies that.
- The self-employed position means both halves of social contributions where they apply, offset by deductible practice expenses. See freelance or employed.
Why the percentages differ so much at this level
At dental salaries, three effects separate the countries.
- Contribution ceilings. Germany, Austria, Spain and the United States stop charging some or all social contributions above a ceiling, which is well below this salary level. Ireland and Sweden apply no ceiling at all.
- Top rate thresholds. Belgium reaches 50% at roughly 48,000 euros of taxable income while Luxembourg's schedule flattens much later. The same gross salary sits in very different parts of the two schedules.
- Local and regional layers. Swiss cantonal tax, Italian regional surcharges, Danish municipal tax and American state tax all move the answer by several percentage points and none is uniform within the country.
What the table excludes
Professional indemnity insurance is a substantial annual cost for a dentist and is deductible in most systems, which reduces the effective burden relative to the figures here. Continuing professional development, registration fees and equipment are similarly deductible.
Health insurance premiums paid outside payroll in the Netherlands, Switzerland and the United States are not deducted from these figures and should be subtracted before comparing those countries with the rest.
The general method for a proper cross-border comparison is in comparing two job offers.