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Table I.1. Central government personal income tax rates and thresholds

Year
Central government personal income tax rates and thresholdsPersonal allowanceInformation on itemTax creditInformation on itemSurtax rate Information on item01 Marginal rateInformation on item01 Threshold02 Marginal rateInformation on item02 Threshold03 Marginal rateInformation on item03 Threshold04 Marginal rateInformation on item04 Threshold05 Marginal rateInformation on item05 Threshold06 Marginal rateInformation on item06 Threshold07 Marginal rateInformation on item07 Threshold08 Marginal rateInformation on item08 Threshold09 Marginal rateInformation on item09 Threshold10 Marginal rateInformation on item10 Threshold11 Marginal rateInformation on item11 Threshold12 Marginal rateInformation on item12 Threshold13 Marginal rateInformation on item13 Threshold14 Marginal rateInformation on item14 Threshold15 Marginal rateInformation on item15 Threshold16 Marginal rateInformation on item16 Threshold17 Marginal rateInformation on item17 Threshold18 Marginal rateInformation on item18 Threshold19 Marginal rate
Country
AustraliaInformation on item....
(h) 2.00
0.00Information on item18 200.0019.00Information on item37 000.0032.50Information on item80 000.0037.00Information on item180 000.0045.00........................................................
Austria......0.00Information on item11 000.0036.50Information on item25 000.0043.21Information on item60 000.0050.00............................................................
BelgiumInformation on itemInformation on item
(a) 7 090.00
....25.00Information on item8 710.0030.00Information on item12 400.0040.00Information on item20 660.0045.00Information on item37 870.0050.00........................................................
CanadaInformation on item..Information on item
(d) 1 699.05
..15.00Information on item44 701.0022.00Information on item89 401.0026.00Information on item138 586.0029.00............................................................
ChileInformation on item......0.00Information on item7 282 710.004.00Information on item16 183 800.008.00Information on item26 973 000.0013.50Information on item37 762 200.0023.00Information on item48 551 400.0030.40Information on item64 735 200.0035.50Information on item80 919 000.0040.00............................................
Czech Republic..Information on item
(d) 24 840.00
..15.00........................................................................
DenmarkInformation on item..Information on item
(d) 3 506.72
(h) 8.00
8.08Information on item459 200.0023.08....................................................................
EstoniaInformation on item
(a) 1 848.00
....20.00........................................................................
FinlandInformation on item......0.00Information on item16 500.006.50Information on item24 700.0017.50Information on item40 300.0021.50Information on item71 400.0029.75Information on item90 000.0031.75....................................................
FranceInformation on item....
(i) 8.00
0.00Information on item9 700.0014.00Information on item26 791.0030.00Information on item71 826.0041.00Information on item152 108.0045.00........................................................
GermanyInformation on item....
(j) 5.50
0.00Information on item8 472.00..Information on item13 469.00..Information on item52 881.0042.00Information on item250 730.0045.00........................................................
Greece....
(h) 8.00
22.00Information on item25 000.0032.00Information on item42 000.0042.00................................................................
Hungary......16.00........................................................................
IcelandInformation on item..Information on item
(d) 610 824.00
..22.86Information on item3 709 680.0025.30Information on item10 036 847.0031.80................................................................
Ireland..Information on item
(d) 1 650.00
(i) 8.00
20.00Information on item33 800.0040.00....................................................................
IsraelInformation on item..Information on item
(d) 5 886.00
..10.00Information on item63 240.0014.00Information on item108 000.0021.00Information on item167 880.0031.00Information on item239 760.0034.00Information on item501 480.0048.00Information on item810 720.0050.00................................................
ItalyInformation on itemInformation on item..Information on item
(d) 1 880.00
(i) 3.00
23.00Information on item15 000.0027.00Information on item28 000.0038.00Information on item55 000.0041.00Information on item75 000.0043.00........................................................
JapanInformation on itemInformation on item
(a) 380 000.00
..
(j) 2.10
5.00Information on item1 950 000.0010.00Information on item3 300 000.0020.00Information on item6 950 000.0023.00Information on item9 000 000.0033.00Information on item18 000 000.0040.00Information on item40 000 000.0045.00................................................
KoreaInformation on itemInformation on item
(a) 1 500 000.00
....6.00Information on item12 000 000.0015.00Information on item46 000 000.0024.00Information on item88 000 000.0035.00Information on item150 000 000.0038.00........................................................
LuxembourgInformation on item
(a) 1 020.00
Information on item
(f) 300.00
(j) 7.00
0.00Information on item11 265.008.00Information on item13 173.0010.00Information on item15 081.0012.00Information on item16 989.0014.00Information on item18 897.0016.00Information on item20 805.0018.00Information on item22 713.0020.00Information on item24 621.0022.00Information on item26 529.0024.00Information on item28 437.0026.00Information on item30 345.0028.00Information on item32 253.0030.00Information on item34 161.0032.00Information on item36 069.0034.00Information on item37 977.0036.00Information on item39 885.0038.00Information on item41 793.0039.00100 000.0040.00
MexicoInformation on itemInformation on item
(a) 3 074.85
Information on item
(g) 4 884.24
..1.92Information on item5 952.856.40Information on item50 524.9310.88Information on item88 793.0516.00Information on item103 218.0117.92Information on item123 580.2121.36Information on item249 243.4923.52Information on item392 841.9730.00Information on item750 000.0132.00Information on item1 000 000.0134.00Information on item3 000 000.0135.00................................
NetherlandsInformation on item..Information on item
(d) 2 203.00
..8.35Information on item19 822.0013.85Information on item33 589.0042.00Information on item57 585.0052.00............................................................
New ZealandInformation on item......10.50Information on item14 000.0017.50Information on item48 000.0030.00Information on item70 000.0033.00............................................................
NorwayInformation on itemInformation on item
(a) 139 450.00
....13.15Information on item550 550.0022.15Information on item885 600.0025.15................................................................
PolandInformation on item
(a) 1 335.00
Information on item
(d) 556.02
..0.00Information on item3 091.0018.00Information on item85 528.0032.00................................................................
Portugal....
(h) 2.50
14.50Information on item7 000.0028.50Information on item20 000.0037.00Information on item40 000.0045.00Information on item80 000.0048.00........................................................
Slovak RepublicInformation on itemInformation on item
(a) 3 803.33
....19.00Information on item35 022.3125.00....................................................................
SloveniaInformation on itemInformation on item
(c) 6 519.82
....16.00Information on item8 021.3427.00Information on item18 960.2841.00Information on item70 907.2050.00............................................................
SpainInformation on itemInformation on item
(a) 5 550.00
....9.50Information on item12 450.0012.00Information on item20 200.0015.00Information on item34 000.0018.50Information on item60 000.0022.50........................................................
SwedenInformation on itemInformation on item
(a) 13 100.00
....0.00Information on item430 200.0020.00Information on item616 100.0025.00................................................................
SwitzerlandInformation on item......0.00Information on item14 500.000.77Information on item31 600.000.88Information on item41 400.002.64Information on item55 200.002.97Information on item72 500.005.94Information on item78 100.006.60Information on item103 600.008.80Information on item134 600.0011.00Information on item176 000.0013.20Information on item755 200.0011.50................................
Turkey....
(i) 0.76
15.00Information on item12 000.0020.00Information on item29 000.0027.00Information on item106 000.0035.00............................................................
United KingdomInformation on itemInformation on itemInformation on item
(b) 10 600.00
....20.00Information on item31 785.0040.00Information on item150 000.0045.00................................................................
United StatesInformation on itemInformation on item
(a) 6 300.00
Information on item
(f) 503.37
..10.00Information on item9 225.0015.00Information on item37 450.0025.00Information on item90 750.0028.00Information on item189 300.0033.00Information on item411 500.0035.00Information on item413 200.0039.60................................................
Legend:
hSurtax as % of taxable income
aBasic (fixed) allowance
dBasic wastable tax credit, non-tapered
iSurtax as % of gross earnings
jSurtax as % of central government tax measured gross of tax credit
fBasic non-wastable tax credit, non-tapered
gBasic non-wastable tax credit, tapered
cA combination of a basic allowance and an additonal tapered allowance
bBasic fixed allowance, tapered
Data extracted on 25 Apr 2016 16:51 UTC (GMT) from OECD.Stat

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