For a single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold.

The results, which use tax rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits.

The reported marginal tax rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax allowance provisions may be diminished or eliminated. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief.

In contrast with countries with a progressive tax system, for countries where a flat income tax rate is applied, the top statutory personal income tax rate is reached when you start paying income taxes on the first earned currency unit or at a very low income level. Consequently, the reported marginal tax rates can be very low or null.