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

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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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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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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Click to expand Dissemination format(s)
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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

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/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.
http://dotstat.oecd.org/Index.aspx?DataSetCode=TABLE_I2ITable I.2. Sub-central personal income tax rates-non-progressive systemshttp://dotstat.oecd.org/Index.aspx?DataSetCode=TABLE_I2ITable I.2. Sub-central personal income tax rates-non-progressive systemsOECD Tax Database - Explanatory Noteshttp://oecd.org/tax/tax-policy/tax-database.htmDate 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.
Taxing Wages publicationhttp://oecd.org/ctp/tax-policy/taxing-wages.htmDissemination format(s)
This data is also presented through the OECD Tax database webpage.
OECD Tax Databasehttp://oecd.org/tax/tax-policy/tax-database.htm