Table I.2 - Sub-central personal income tax rates-non-progressive systems
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OECD Taxing Wages.

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

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Table I.2 - Sub-central personal income tax rates-non-progressive systemsContact person/organisation
Contact OECD.TaxDatabase@oecd.org@oecd.org including the subject line 'Tax Database: Table I.2 dataset'. This will help us to answer your enquiry more quickly.
Name of collection/source

OECD Taxing Wages.

Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families, and total labour costs of employers.

OECD iLibrary Taxing Wages publicationhttp://dx.doi.org/10.1787/20725124Date last updated
Feb-17
Link to Release calendar
This data is derived from the Taxing Wages publication. It is updated annually and published at the earliest opportunity, predominantly within the first quarter of the year.
OECD iLibrary: Taxing Wageshttp://dx.doi.org/10.1787/20725124
Key statistical concept
This table shows the representative sub-central personal income tax rates, tax allowances and credits used in Tables I.4-I.7.
  • Applies to the wage income of a single person no dependants.
  • Can be based on a representative city or an average of sub-central rates
  • Minimum and maximum sub-central rates across states and municipalities.
  • Amounts of tax allowances are expressed in national currencies.
  • Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.
  • Further explanatory notes may be found in the Explanatory Annex.
OECD Tax Databasehttp://www.oecd.org/tax/tax-policy/tax-database.htmTaxing Wageshttp://oecd.org/tax/tax-policy/taxingwages.htmTax Policy Analysis homepagehttp://www.oecd.org/ctp/tax-policy/