Average personal income tax and social security contribution rates on gross labour income
< < >-< 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 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
Average personal income tax and social security contribution rates on gross labour incomeName 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.
Date last updated
26-04-2017
Link to Release calendar
This data is updated after the finalisation of the Taxing Wages publication for the corresponding year.
Contact person
Contact OECD.TaxDatabase@oecd.org including the subject line 'Tax Database: Table I.5'. This will help us to answer your enquiry more quickly.
Key statistical concept
This table reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW.

The average wage (AW) by country and year can be found within the Taxing Wages comparative tables dataset, under the indicator heading: Total gross earnings before taxes (national currency). The AW is based on a single person at 100% of average earnings, no child.

The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers (see Taxing Wages).

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

Taxing Wages comparative data - Total gross earnings before taxes (national currency)http://stats.oecd.org//Index.aspx?QueryId=57321Taxing Wages publicationhttp://oecd.org/ctp/tax-policy/taxing-wages.htmOECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database.htm