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	42.4	42.4	42.4
	Employer SSC	6.0	6.0	6.0	6.0
	All-in	36.0	39.0	39.0	39.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	36.0	39.0	39.0	39.0
	Central government	36.0	39.0	39.0	39.0
	Sub-central government	0.0	0.0	0.0	0.0
Austria	Total tax wedge	56.0	56.0	59.8	41.3
	Employer SSC	28.9	28.9	28.9	7.5
	All-in	43.3	43.3	48.2	36.9
	Employee SSC	18.0	18.0	18.0	0.0
	Combined central and sub-central government	25.3	25.3	30.2	36.9
	Central government	25.3	25.3	30.2	36.9
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	65.7	66.7	68.8	67.9
	Employer SSC	32.5	32.5	26.5	26.5
	All-in	54.6	55.9	60.5	59.4
	Employee SSC	14.2	14.2	14.2	13.1
	Combined central and sub-central government	40.4	41.7	46.3	46.3
	Central government	28.1	29.0	32.2	32.2
	Sub-central government	12.4	12.7	14.2	14.2
Canada	Total tax wedge	33.8	39.6	32.9	37.0
	Employer SSC	12.5	9.9	4.9	4.9
	All-in	25.5	33.6	29.7	33.9
	Employee SSC	6.8	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	10.2	10.2
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	7.0	7.0	10.2	10.2
	Employee SSC	7.0	7.0	7.0	7.0
	Combined central and sub-central government	0.0	0.0	3.2	3.2
	Central government	0.0	0.0	3.2	3.2
	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	20.8	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	54.8	55.9	59.0	59.0
	Employer SSC	23.1	23.1	23.1	23.1
	All-in	44.3	45.8	49.5	49.5
	Employee SSC	9.9	8.9	8.9	8.9
	Combined central and sub-central government	34.4	36.9	40.6	40.6
	Central government	0.0	17.6	21.3	21.3
	Sub-central government	34.4	19.2	19.2	19.2
France	Total tax wedge	69.3	58.9	59.5	59.9
	Employer SSC	83.5	36.6	41.6	43.0
	All-in	43.6	43.9	42.6	42.6
	Employee SSC	14.3	14.3	12.5	12.5
	Combined central and sub-central government	29.3	29.6	30.1	30.1
	Central government	29.3	29.6	30.1	30.1
	Sub-central government	0.0	0.0	0.0	0.0
Germany	Total tax wedge	55.6	60.1	57.2	44.3
	Employer SSC	19.3	19.3	10.9	0.0
	All-in	47.0	52.4	52.5	44.3
	Employee SSC	20.7	20.7	10.9	0.0
	Combined central and sub-central government	26.3	31.7	41.7	44.3
	Central government	26.3	31.7	41.7	44.3
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	47.4	48.9	56.2	56.2
	Employer SSC	24.9	24.9	24.9	24.9
	All-in	34.3	36.2	45.3	45.3
	Employee SSC	15.8	15.8	15.8	15.8
	Combined central and sub-central government	18.5	20.4	29.5	29.5
	Central government	18.5	20.4	29.5	29.5
	Sub-central government	0.0	0.0	0.0	0.0
Hungary	Total tax wedge	48.2	48.2	48.2	48.2
	Employer SSC	28.5	28.5	28.5	28.5
	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	41.1	41.1	48.2	48.2
	Employer SSC	7.4	7.4	7.4	7.4
	All-in	36.8	36.8	44.4	44.4
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	36.8	36.8	44.4	44.4
	Central government	22.9	22.9	30.5	30.5
	Sub-central government	13.9	13.9	13.9	13.9
Ireland	Total tax wedge	36.3	54.4	54.4	54.4
	Employer SSC	10.8	10.8	10.8	10.8
	All-in	29.5	49.5	49.5	49.5
	Employee SSC	4.0	4.0	4.0	4.0
	Combined central and sub-central government	25.5	45.5	45.5	45.5
	Central government	25.5	45.5	45.5	45.5
	Sub-central government	0.0	0.0	0.0	0.0
Israel	Total tax wedge	31.2	37.7	47.0	47.0
	Employer SSC	7.5	7.5	7.5	7.5
	All-in	26.0	33.0	43.0	43.0
	Employee SSC	12.0	12.0	12.0	12.0
	Combined central and sub-central government	14.0	21.0	31.0	31.0
	Central government	14.0	21.0	31.0	31.0
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	54.8	54.8	62.8	63.2
	Employer SSC	31.9	31.9	31.9	31.9
	All-in	40.4	40.4	51.0	51.5
	Employee SSC	9.5	9.5	9.5	10.5
	Combined central and sub-central government	30.9	30.9	41.5	41.0
	Central government	28.5	28.5	37.7	37.3
	Sub-central government	2.4	2.4	3.8	3.8
Japan	Total tax wedge	32.9	37.1	45.6	35.1
	Employer SSC	15.1	15.1	15.1	6.2
	All-in	22.8	27.6	37.4	31.1
	Employee SSC	14.4	14.4	14.4	5.4
	Combined central and sub-central government	8.4	13.3	23.0	25.7
	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	29.0	28.5	23.4	31.9
	Employer SSC	10.4	10.4	5.9	5.9
	All-in	21.7	21.0	18.9	28.0
	Employee SSC	8.4	8.4	3.9	3.9
	Combined central and sub-central government	13.3	12.6	15.0	24.0
	Central government	12.1	11.5	13.7	21.9
	Sub-central government	1.2	1.1	1.4	2.2
Luxembourg	Total tax wedge	47.8	55.5	55.5	55.5
	Employer SSC	12.2	12.2	12.2	12.2
	All-in	41.5	50.1	50.1	50.1
	Employee SSC	13.0	13.0	13.0	13.0
	Combined central and sub-central government	28.6	37.1	37.1	37.1
	Central government	28.6	37.1	37.1	37.1
	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	48.2	51.6	46.3	52.7
	Employer SSC	11.0	11.0	0.0	0.0
	All-in	42.5	46.3	46.3	52.7
	Employee SSC	26.5	0.0	0.0	0.0
	Combined central and sub-central government	16.1	46.3	46.3	52.7
	Central government	16.1	46.3	46.3	52.7
	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	42.4	42.4	50.4	53.0
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	34.9	34.9	43.9	46.9
	Employee SSC	8.2	8.2	8.2	8.2
	Combined central and sub-central government	26.7	26.7	35.7	38.7
	Central government	12.3	12.3	21.3	24.3
	Sub-central government	14.5	14.5	14.5	14.5
Poland	Total tax wedge	37.2	37.2	37.2	37.2
	Employer SSC	16.8	16.8	16.8	16.8
	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	51.9	51.9	51.9	59.4
	Employer SSC	23.8	23.8	23.8	23.8
	All-in	40.5	40.5	40.5	49.8
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	29.5	29.5	29.5	38.8
	Central government	29.5	29.5	29.5	38.8
	Sub-central government	0.0	0.0	0.0	0.0
Slovak Republic	Total tax wedge	46.5	46.5	46.5	46.5
	Employer SSC	31.2	31.2	31.2	31.2
	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	60.4
	Employer SSC	16.1	16.1	16.1	16.1
	All-in	34.6	43.1	43.1	54.0
	Employee SSC	22.1	22.1	22.1	22.1
	Combined central and sub-central government	12.5	21.0	21.0	31.9
	Central government	12.5	21.0	21.0	31.9
	Sub-central government	0.0	0.0	0.0	0.0
Spain	Total tax wedge	45.2	49.5	49.5	37.0
	Employer SSC	29.9	29.9	29.9	0.0
	All-in	28.8	34.4	34.4	37.0
	Employee SSC	6.4	6.4	6.4	0.0
	Combined central and sub-central government	22.5	28.1	28.1	37.0
	Central government	11.2	14.0	14.0	18.5
	Sub-central government	11.2	14.0	14.0	18.5
Sweden	Total tax wedge	45.6	48.3	63.6	69.6
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	28.5	32.1	52.1	60.1
	Employee SSC	7.0	7.0	0.0	0.0
	Combined central and sub-central government	21.5	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	15.5	17.1	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 26 Sep 2017 18:18 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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