Threshold (expressed as a multiple of the average wage)
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The gross wage earnings threshold at which the top statutory rate first applies. Measured as a multiple of the average wage.

The figures are based on the OECD Taxing Wages framework. They are consistent with the latest Taxing Wages publication.

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

Threshold (expressed as a multiple of the average wage)Unit of measure usedRatioPower codeUnitsVariables collected
The gross wage earnings threshold at which the top statutory rate first applies. Measured as a multiple of the average wage.

The figures are based on the OECD Taxing Wages framework. They are consistent with the latest Taxing Wages publication.

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

Taxing Wages publicationhttp://www.oecd.org/tax/taxing-wages-20725124.htmOECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database/