Representative sub-central rate
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The representative sub-central rates are expressed in relation to the tax base identified in the Tax Base, and are measured inclusive of surtax (if any). Where both state and local taxation apply to a similarly defined tax base, the sub-central rates are aggregated and shown on the first line for the country.

Please also refer to the Explanatory Notes on 'personal income tax rates' for more details

Representative sub-central rateUnit of measure usedPercentagePower codeUnitsVariables collected
The representative sub-central rates are expressed in relation to the tax base identified in the Tax Base, and are measured inclusive of surtax (if any). Where both state and local taxation apply to a similarly defined tax base, the sub-central rates are aggregated and shown on the first line for the country.

Please also refer to the Explanatory Notes on 'personal income tax rates' for more details

OECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database/