Central government personal income tax rates and thresholds
< < >-< OECD.Stat
Open all groups and itemsClose all groups and itemsSend link via emailPrintOpen in stand alone windowClose this window
Click to expand Source
Click to collapse Source
Click to expand Contact person/organisation
Click to collapse Contact person/organisation
Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table I.1 dataset'. This will help us to answer your enquiry more quickly.
Click to expand Name of collection/source
Click to collapse Name of collection/source
Taxing Wages

Lithuania was not an OECD Member at the time of preparation of this publication. Accordingly, Lithuania does not appear in the list of OECD Members and is not included in the zone aggregates. Data on personal income taxes and social security contributions are being collected as part of the Taxing Wages 2019 data collection process and will be included when available.

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.

Click to expand Direct source
Click to collapse Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Click to expand Data Characteristics
Click to collapse Data Characteristics
Click to expand Concepts & Classifications
Click to collapse Concepts & Classifications
Central government personal income tax rates and thresholdsContact person/organisation
Contact OECD.TaxDatabase@oecd.org. If the subject line is not populated please use 'Tax Database: Table I.1 dataset'. This will help us to answer your enquiry more quickly.
Name of collection/source
Taxing Wages

Lithuania was not an OECD Member at the time of preparation of this publication. Accordingly, Lithuania does not appear in the list of OECD Members and is not included in the zone aggregates. Data on personal income taxes and social security contributions are being collected as part of the Taxing Wages 2019 data collection process and will be included when available.

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.

Taxing Wages publicationhttp://www.oecd.org/ctp/tax-policy/taxing-wages.htmDirect source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Tax Policy Analysis homepagehttp://www.oecd.org/tax/tax-policy/Date last updated
26-04-2108
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
Taxing Wages publicationhttp://www.oecd.org/ctp/tax-policy/taxing-wages.htm
Key statistical concept
This table reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply.
  • The table also reports basic/standard tax allowances, tax credits and surtax rates.
  • The information is applicable to a single person without dependents.
  • The threshold, tax allowance and tax credit amounts are expressed in national currencies
  • Tapered means that the tax relief basic amount is reduced with increasing income
  • Further explanatory notes may be found in the Explanatory Annex

This data represents part of the data presented within the Excel file “Personal income tax rates and thresholds for central governments - Table I.1”. The Data for 1981 to 1999 is not included here within as not all the data for these years is either available, or can be verified.

The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.”

OECD Tax Database - Explanatory noteshttp://www.oecd.org/ctp/tax-policy/tax-database.htmTax Policy Analysis homepagehttp://www.oecd.org/ctp/tax-policy/Taxing Wages publicationhttp://www.oecd.org/ctp/tax-policy/taxing-wages.htm
Dissemination format(s)
This data is also presented through the OECD Tax database webpage.
OECD Tax Databasehttp://www.oecd.org/tax/tax-policy/tax-database.htm