Table I.4. Marginal personal income tax and social security contribution rates on gross labour income

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Table I.4. Marginal personal income tax and social security contribution rates on gross labour income

Year
Unit		Percentage
Income as a percentage of the average wage		67	100	133	167
Income as a percentage of the average wage
Country	Marginal tax rates and wedges
Australia	Total tax wedge	39.6	38.2	42.4	42.4
	Employer SSC	6.0	6.0	6.0	6.0
	All-in	36.0	34.5	39.0	39.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	36.0	34.5	39.0	39.0
	Central government	36.0	34.5	39.0	39.0
	Sub-central government	0.0	0.0	0.0	0.0
Austria	Total tax wedge	55.8	59.7	59.7	41.0
	Employer SSC	28.5	28.5	28.5	7.1
	All-in	43.3	48.2	48.2	36.9
	Employee SSC	18.0	18.0	18.0	0.0
	Combined central and sub-central government	25.3	30.2	30.2	36.9
	Central government	25.3	30.2	30.2	36.9
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	65.5	66.4	68.5	67.6
	Employer SSC	32.2	32.2	26.2	26.2
	All-in	54.3	55.6	60.2	59.1
	Employee SSC	14.2	14.2	14.2	13.1
	Combined central and sub-central government	40.2	41.4	46.0	46.0
	Central government	28.5	29.4	32.6	32.6
	Sub-central government	11.7	12.1	13.4	13.4
Canada	Total tax wedge	33.3	39.5	32.8	36.9
	Employer SSC	12.0	9.7	4.7	4.7
	All-in	25.3	33.6	29.7	33.9
	Employee SSC	6.6	5.0	0.0	0.0
	Combined central and sub-central government	18.7	28.7	29.7	33.9
	Central government	14.0	19.8	20.5	20.5
	Sub-central government	4.7	8.9	9.2	13.4
Chile	Total tax wedge	7.0	7.0	10.3	10.3
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	7.0	7.0	10.3	10.3
	Employee SSC	7.0	7.0	7.0	7.0
	Combined central and sub-central government	0.0	0.0	3.3	3.3
	Central government	0.0	0.0	3.3	3.3
	Sub-central government	0.0	0.0	0.0	0.0
Czech Republic	Total tax wedge	48.6	48.6	48.6	48.6
	Employer SSC	34.0	34.0	34.0	34.0
	All-in	31.1	31.1	31.1	31.1
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	20.1	20.1	20.1	20.1
	Central government	20.1	20.1	20.1	20.1
	Sub-central government	0.0	0.0	0.0	0.0
Denmark	Total tax wedge	39.7	42.0	55.8	55.8
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	39.7	42.0	55.8	55.8
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	39.7	42.0	55.8	55.8
	Central government	18.9	19.1	32.9	32.9
	Sub-central government	20.7	22.9	22.9	22.9
Estonia	Total tax wedge	41.2	41.2	41.2	41.2
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	21.3	21.3	21.3	21.3
	Employee SSC	1.6	1.6	1.6	1.6
	Combined central and sub-central government	19.7	19.7	19.7	19.7
	Central government	19.7	19.7	19.7	19.7
	Sub-central government	0.0	0.0	0.0	0.0
Finland	Total tax wedge	54.3	55.6	58.5	58.5
	Employer SSC	22.3	22.3	22.3	22.3
	All-in	44.1	45.7	49.3	49.3
	Employee SSC	9.3	9.3	9.3	9.3
	Combined central and sub-central government	34.8	36.3	40.0	40.0
	Central government	0.0	17.4	21.0	21.0
	Sub-central government	34.8	18.9	18.9	18.9
France	Total tax wedge	69.3	58.5	59.4	59.9
	Employer SSC	82.6	35.1	41.2	43.0
	All-in	43.9	44.0	42.7	42.7
	Employee SSC	14.4	14.4	12.6	12.6
	Combined central and sub-central government	29.5	29.6	30.1	30.1
	Central government	29.5	29.6	30.1	30.1
	Sub-central government	0.0	0.0	0.0	0.0
Germany	Total tax wedge	55.8	60.4	57.0	44.3
	Employer SSC	19.4	19.4	10.9	0.0
	All-in	47.2	52.6	52.3	44.3
	Employee SSC	20.8	20.8	10.9	0.0
	Combined central and sub-central government	26.4	31.9	41.5	44.3
	Central government	26.4	31.9	41.5	44.3
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	47.6	49.1	56.3	56.3
	Employer SSC	25.1	25.1	25.1	25.1
	All-in	34.5	36.3	45.4	45.4
	Employee SSC	16.0	16.0	16.0	16.0
	Combined central and sub-central government	18.5	20.3	29.4	29.4
	Central government	18.5	20.3	29.4	29.4
	Sub-central government	0.0	0.0	0.0	0.0
Hungary	Total tax wedge	46.2	46.2	46.2	46.2
	Employer SSC	23.5	23.5	23.5	23.5
	All-in	33.5	33.5	33.5	33.5
	Employee SSC	18.5	18.5	18.5	18.5
	Combined central and sub-central government	15.0	15.0	15.0	15.0
	Central government	15.0	15.0	15.0	15.0
	Sub-central government	0.0	0.0	0.0	0.0
Iceland	Total tax wedge	39.6	39.6	48.0	48.0
	Employer SSC	6.9	6.9	6.9	6.9
	All-in	35.5	35.5	44.4	44.4
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	35.5	35.5	44.4	44.4
	Central government	21.6	21.6	30.5	30.5
	Sub-central government	13.9	13.9	13.9	13.9
Ireland	Total tax wedge	35.9	54.0	54.0	54.0
	Employer SSC	10.8	10.8	10.8	10.8
	All-in	29.0	49.0	49.0	49.0
	Employee SSC	4.0	4.0	4.0	4.0
	Combined central and sub-central government	25.0	45.0	45.0	45.0
	Central government	25.0	45.0	45.0	45.0
	Sub-central government	0.0	0.0	0.0	0.0
Israel	Total tax wedge	31.2	36.7	47.0	50.7
	Employer SSC	7.5	7.5	7.5	7.5
	All-in	26.0	32.0	43.0	47.0
	Employee SSC	12.0	12.0	12.0	12.0
	Combined central and sub-central government	14.0	20.0	31.0	35.0
	Central government	14.0	20.0	31.0	35.0
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	54.7	54.7	62.5	62.9
	Employer SSC	31.6	31.6	31.6	31.6
	All-in	40.4	40.4	50.6	51.2
	Employee SSC	9.5	9.5	9.5	10.5
	Combined central and sub-central government	30.9	30.9	41.1	40.7
	Central government	28.5	28.5	37.7	37.3
	Sub-central government	2.4	2.4	3.5	3.4
Japan	Total tax wedge	33.0	37.2	45.7	35.0
	Employer SSC	15.2	15.2	15.2	6.1
	All-in	22.8	27.7	37.4	31.1
	Employee SSC	14.4	14.4	14.4	5.3
	Combined central and sub-central government	8.4	13.3	23.0	25.8
	Central government	2.8	6.7	15.4	17.3
	Sub-central government	5.6	6.6	7.6	8.5
Korea	Total tax wedge	28.5	30.0	23.4	31.9
	Employer SSC	10.4	10.4	5.9	5.9
	All-in	21.0	22.7	18.9	28.0
	Employee SSC	8.4	8.4	3.9	3.9
	Combined central and sub-central government	12.6	14.3	15.0	24.0
	Central government	11.5	13.0	13.7	21.9
	Sub-central government	1.1	1.3	1.4	2.2
Luxembourg	Total tax wedge	44.0	55.5	55.5	54.2
	Employer SSC	12.2	12.2	12.2	12.2
	All-in	37.2	50.1	50.1	48.6
	Employee SSC	12.5	12.5	12.5	12.5
	Combined central and sub-central government	24.7	37.7	37.7	36.2
	Central government	24.7	37.7	37.7	36.2
	Sub-central government	0.0	0.0	0.0	0.0
Mexico	Total tax wedge	17.5	25.2	28.4	28.4
	Employer SSC	6.5	7.6	7.6	7.6
	All-in	12.1	19.5	22.9	22.9
	Employee SSC	1.3	1.7	1.7	1.7
	Combined central and sub-central government	10.8	17.8	21.3	21.3
	Central government	10.8	17.8	21.3	21.3
	Sub-central government	0.0	0.0	0.0	0.0
Netherlands	Total tax wedge	51.6	51.6	46.2	52.3
	Employer SSC	11.1	11.1	0.0	0.0
	All-in	46.2	46.2	46.2	52.3
	Employee SSC	26.0	0.0	0.0	0.0
	Combined central and sub-central government	20.2	46.2	46.2	52.3
	Central government	20.2	46.2	46.2	52.3
	Sub-central government	0.0	0.0	0.0	0.0
New Zealand	Total tax wedge	17.5	30.0	33.0	33.0
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	17.5	30.0	33.0	33.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	17.5	30.0	33.0	33.0
	Central government	17.5	30.0	33.0	33.0
	Sub-central government	0.0	0.0	0.0	0.0
Norway	Total tax wedge	42.1	42.1	50.2	52.8
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	34.6	34.6	43.7	46.7
	Employee SSC	8.2	8.2	8.2	8.2
	Combined central and sub-central government	26.4	26.4	35.5	38.5
	Central government	12.0	12.0	21.1	24.1
	Sub-central government	14.5	14.5	14.5	14.5
Poland	Total tax wedge	37.0	37.0	37.0	37.0
	Employer SSC	16.4	16.4	16.4	16.4
	All-in	26.7	26.7	26.7	26.7
	Employee SSC	17.8	17.8	17.8	17.8
	Combined central and sub-central government	8.8	8.8	8.8	8.8
	Central government	8.8	8.8	8.8	8.8
	Sub-central government	0.0	0.0	0.0	0.0
Portugal	Total tax wedge	51.1	51.1	51.1	58.7
	Employer SSC	23.8	23.8	23.8	23.8
	All-in	39.5	39.5	39.5	48.9
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	28.5	28.5	28.5	37.9
	Central government	28.5	28.5	28.5	37.9
	Sub-central government	0.0	0.0	0.0	0.0
Slovak Republic	Total tax wedge	46.4	46.4	46.4	46.4
	Employer SSC	31.0	31.0	31.0	31.0
	All-in	29.9	29.9	29.9	29.9
	Employee SSC	13.4	13.4	13.4	13.4
	Combined central and sub-central government	16.5	16.5	16.5	16.5
	Central government	16.5	16.5	16.5	16.5
	Sub-central government	0.0	0.0	0.0	0.0
Slovenia	Total tax wedge	43.6	51.0	51.0	55.7
	Employer SSC	16.1	16.1	16.1	16.1
	All-in	34.6	43.1	43.1	48.6
	Employee SSC	22.1	22.1	22.1	22.1
	Combined central and sub-central government	12.5	21.0	21.0	26.5
	Central government	12.5	21.0	21.0	26.5
	Sub-central government	0.0	0.0	0.0	0.0
Spain	Total tax wedge	44.6	48.3	48.3	54.1
	Employer SSC	29.9	29.9	29.9	29.9
	All-in	28.1	32.9	32.9	40.4
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	21.7	26.5	26.5	34.1
	Central government	11.2	14.0	14.0	17.3
	Sub-central government	10.5	12.5	12.5	16.8
Sweden	Total tax wedge	45.6	48.3	63.6	69.7
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	28.6	32.1	52.1	60.1
	Employee SSC	7.0	7.0	0.0	0.0
	Combined central and sub-central government	21.6	25.1	52.1	60.1
	Central government	-13.8	-7.0	20.0	28.0
	Sub-central government	35.3	32.1	32.1	32.1
Switzerland	Total tax wedge	26.3	27.8	32.3	36.6
	Employer SSC	6.2	6.2	6.2	6.2
	All-in	21.7	23.3	28.1	32.6
	Employee SSC	6.2	6.2	6.2	6.2
	Combined central and sub-central government	15.4	17.0	21.9	26.4
	Central government	2.3	2.5	5.5	7.6
	Sub-central government	13.2	14.6	16.4	18.8
Turkey	Total tax wedge	42.8	47.8	47.8	47.8
	Employer SSC	17.5	17.5	17.5	17.5
	All-in	32.8	38.7	38.7	38.7
	Employee SSC	15.0	15.0	15.0	15.0
	Combined central and sub-central government	17.8	23.7	23.7	23.7
	Central government	17.8	23.7	23.7	23.7
	Sub-central government	0.0	0.0	0.0	0.0
United Kingdom	Total tax wedge	40.2	40.2	49.0	49.0
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	32.0	32.0	42.0	42.0
	Employee SSC	12.0	12.0	2.0	2.0
	Combined central and sub-central government	20.0	20.0	40.0	40.0
	Central government	20.0	20.0	40.0	40.0
	Sub-central government	0.0	0.0	0.0	0.0
United States	Total tax wedge	34.3	43.6	43.6	43.6
	Employer SSC	7.7	7.7	7.7	7.7
	All-in	29.3	39.3	39.3	39.3
	Employee SSC	7.7	7.7	7.7	7.7
	Combined central and sub-central government	21.7	31.7	31.7	31.7
	Central government	15.0	25.0	25.0	25.0
	Sub-central government	6.7	6.7	6.7	6.7

Data extracted on 27 Apr 2018 06:03 UTC (GMT) from OECD.Stat

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Table I.4. Marginal personal income tax and social security contribution rates on gross labour income

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