Average 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 'Tax Database: Table I.5'. 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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Average personal income tax and social security contribution rates on gross labour incomeContact person/organisation
Contact OECD.TaxDatabase@oecd.org including the subject line 'Tax Database: Table I.5'. 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.
Unit of measure usedPercentagePower codeUnitsDate last updated
11-04-2019
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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=57321OECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database.htmTaxing Wages publicationhttps://oe.cd/taxing-wages