Table I.3. Sub-central personal income tax rates-progressive systems
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Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table I.3 dataset'. This will help us to answer your enquiry more quickly.
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Taxing Wages

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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National currency
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This table provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case.
  • The data (e.g., allowance, tax credit) apply to wage income of a single person without dependants.
  • The rates are expressed as a percentage of taxable income.

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

The information shown in the columns 'Level of government' and 'Tax base' corresponds to the same columns in Table I.2.
Click to expand Date last updated
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27-04-2023
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This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
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This data is also presented through the OECD Tax database webpage.
Table I.3. Sub-central personal income tax rates-progressive systemsContact person/organisation
Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table I.3 dataset'. This will help us to answer your enquiry more quickly.
Name of collection/source
Taxing Wages

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 publicationhttps://oe.cd/taxing-wagesDirect 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/Unit of measure usedNational currencyVariables collected
This table provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case.
  • The data (e.g., allowance, tax credit) apply to wage income of a single person without dependants.
  • The rates are expressed as a percentage of taxable income.

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

The information shown in the columns 'Level of government' and 'Tax base' corresponds to the same columns in Table I.2.
OECD Tax Database - Explanatory Noteshttp://oecd.org/tax/tax-policy/tax-database.htmTable I.2. Sub-central personal income tax rates-non-progressive systemshttp://dotstat.oecd.org/Index.aspx?DataSetCode=TABLE_I2Date last updated
27-04-2023
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
Taxing Wages publicationhttps://oe.cd/taxing-wagesDissemination format(s)
This data is also presented through the OECD Tax database webpage.
OECD Tax Databasehttp://oecd.org/tax/tax-policy/tax-database.htm