Table I.5. Average personal income tax and social security contribution rates on gross labour income
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Contact OECD.TaxDatabase@oecd.org including the subject line 'Tax Database: Table I.5 dataset'. This will help us to answer your enquiry more quickly.
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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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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.

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This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW.

The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child.

The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages).

The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages.

The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data.

Further explanatory notes may be found in the Explanatory Annex.

Table I.5. Average personal income tax and social security contribution rates on gross labour incomeContact person/organisation
Contact OECD.TaxDatabase@oecd.org including the subject line 'Tax Database: Table I.5 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/10.1787/20725124Direct source

Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.

Unit of measure usedPercentagePower codeUnitsDate last updated
11-04-2017
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
OECD iLibrary: Taxing Wages publicationhttp://dx.doi.org/10.1787/20725124
Key statistical concept
This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW.

The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child.

The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages).

The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC). The sub-central personal tax rates used in this table correspond to those used in Taxing Wages.

The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW/APW data.

Further explanatory notes may be found in the Explanatory Annex.

Taxing Wageshttp://www.oecd.org/tax/tax-policy/taxing-wages.htmOECD Tax Database - Explanatory Annexhttp://www.oecd.org/tax/tax-policy/tax-database.htm