A €12,000/year UBI paired with a 50% flat tax would yield a progressive tax burden distribution. No one earning below €24k pays net taxes.

Individuals earning €48k per year would pay €24k in taxes, while receiving the €12k UBI, yielding €12k in net taxes, for a 25% net tax rate. At the top, individuals earning €600k would pay a net tax rate of 48%.