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

Data by theme
Popular queries

Reset

Public Sector, Taxation and Market Regulation

>> Data by theme

This dataset preview is momentarily unavailable.

Please try again or select another dataset.

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 25 Jul 2017 14:45 UTC (GMT) from OECD.Stat

Loading...

Information

Please check the i to get information

Combine Queries

This dataset preview is momentarily unavailable.

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

Information