Marginal personal income tax and social security contribution rates on gross labour income
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Contact OECD.TaxDatabase@oecd.org including the subject line 'OECD Tax Database: Table I.2 dataset'. This will help us to answer your enquiry more quickly.
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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.

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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
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Click to expand Date last updated
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26-04-2018
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This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
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Marginal personal income tax and social security contribution rates on gross labour incomeContact person/organisation
Contact OECD.TaxDatabase@oecd.org including the subject line 'OECD Tax Database: Table I.2 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://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
26-04-2018
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
Key statistical concept
This table shows the representative sub-central personal income tax rates, tax allowances and credits used in Tables I.4-I.7.
  • Applies to the wage income of a single person no dependants.
  • Can be based on a representative city or an average of sub-central rates
  • Minimum and maximum sub-central rates across states and municipalities.
  • Amounts of tax allowances are expressed in national currencies.
  • Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.

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

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