Table I.3. Sub-central personal income tax rates-progressive systems
< < >-< OECD.Stat
Open all groups and itemsClose all groups and itemsSend link via emailPrintOpen in stand alone windowClose this window
Click to expand Source
Click to collapse Source
Click to expand Contact person/organisation
Click to collapse Contact person/organisation
Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table I.3 dataset'. This will help us to answer your enquiry more quickly.
Click to expand Name of collection/source
Click to collapse 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.

Click to expand Direct source
Click to collapse Direct source
Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
Click to expand Data Characteristics
Click to collapse Data Characteristics
Click to expand Concepts & Classifications
Click to collapse Concepts & Classifications
Table I.3. Sub-central personal income tax rates-progressive systemsContact person/organisation
Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table I.3 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 Taxing Wages publicationhttp://www.oecd.org/tax/taxing-wages.htmDirect source
Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
Unit of measure used
National Currency
Variables collected
This table provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case.
  • - The data (e.g., allowance, tax credit) apply to wage income of a single person without dependants.
  • - The rates are expressed as a percentage of taxable income.
Further explanatory notes may be found in the Explanatory Annex. The information shown in the columns 'Level of government' and 'Tax base' corresponds to the same columns in Table I.2.
OECD Tax Database - Explanatory Annexhttp://oecd.org/tax/tax-policy/tax-database.htmTaxing Wages websitehttp://www.oecd.org/tax/taxing-wages.htmTax policy Analysis homepagehttp://www.oecd.org/tax/tax-policy/
Date last updated
Apr-17
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
OECD Taxing Wages publicationhttp://www.oecd.org/tax/taxing-wages.htm
Dissemination format(s)
This data is also presented through the OECD Tax database webpage.
OECD Tax Databasehttp://oecd.org/tax/tax-policy/tax-database.htm