This platform and its APIs have reached their end of life and will be switched-off at the end of May 2024.

Data are not updated anymore. We invite you to use instead our new data dissemination platform OECD Data Explorer.

To find the corresponding OECD Data Explorer dataset, see this Excel file.

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Year
Sub-central tax ratesSub-central personal allowanceInformation on itemSub-central tax creditInformation on itemRepresentative sub-central rateInformation on itemMinimum sub-central rateInformation on itemMaximum sub-central rateInformation on item
UnitNational currencyNational currencyPercentagePercentagePercentage
CountryLevel of governmentInformation on itemTax baseInformation on item
DenmarkLTYInformation on item....24.9822.8026.30
FinlandTYIInformation on item7 310.00..20.0117.0023.50
Iceland TYInformation on item....14.4512.4414.52
ItalyInformation on item....3.331.733.33
JapanTYsInformation on item430 000.00..10.00....
KoreaCTInformation on item....10.005.0015.00
NorwaySLTYInformation on item....13.350.0013.35
Sweden LInformation on item....32.2428.9835.15
United StatesSTYsInformation on item5 000.00335.994.25....
LInformation on item600.00..2.40....
Data extracted on 19 Apr 2024 12:20 UTC (GMT) from OECD.Stat

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