All-in average personal income tax rates at AW by family type
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Contact OECD.TaxDatabase@oecd.org including the subject line 'Tax Database: Table I.6 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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Click to expand Unit of measure used
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Percentage
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Units
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The combined central and sub-central government income tax plus employee social security contribution, less family benefits (in respect of dependent children) paid by general government as universal cash transfers, as a percentage of gross wage earnings.
Click to expand Date last updated
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24/05/2022
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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 Key statistical concept
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This table reports average personal income tax rates (exclusive and inclusive of universal family cash transfers) for single persons and one-earner married couples with and without children, calculated at the average wage (100% AW). The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax and benefit rates applicable to the tax year.
  • The results take into account basic/standard income tax allowances and tax credits.
  • The 'All-in less cash transfers' results factor in family cash transfers (made by central or sub-central government) paid normally in respect of dependent children between five and twelve years of age who are attending school.
  • The sub-central personal tax rates used in this table correspond to those used in Taxing Wages.
  • All rates are expressed as a percentage of gross wage earnings.
  • The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW data.

Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and non manual workers in the industry (ISIC rev.31 sectors C to K or ISIC rev.4 sectors B to N).

Data for Turkey are based on manual workers in the manufacturing sector (ISIC rev 3.1 sector D)

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

All-in average personal income tax rates at AW by family typeContact person/organisation
Contact OECD.TaxDatabase@oecd.org including the subject line 'Tax Database: Table I.6 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.
Unit of measure usedPercentagePower codeUnitsVariables collected
The combined central and sub-central government income tax plus employee social security contribution, less family benefits (in respect of dependent children) paid by general government as universal cash transfers, as a percentage of gross wage earnings.
Date last updated
24/05/2022
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-wagesKey statistical concept
This table reports average personal income tax rates (exclusive and inclusive of universal family cash transfers) for single persons and one-earner married couples with and without children, calculated at the average wage (100% AW). The results, derived from the OECD Taxing Wages framework (elaborated in the annual publication Taxing Wages), use tax and benefit rates applicable to the tax year.
  • The results take into account basic/standard income tax allowances and tax credits.
  • The 'All-in less cash transfers' results factor in family cash transfers (made by central or sub-central government) paid normally in respect of dependent children between five and twelve years of age who are attending school.
  • The sub-central personal tax rates used in this table correspond to those used in Taxing Wages.
  • All rates are expressed as a percentage of gross wage earnings.
  • The figures may differ from those published in Taxing Wages where updated information is available, such as revised AW data.

Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and non manual workers in the industry (ISIC rev.31 sectors C to K or ISIC rev.4 sectors B to N).

Data for Turkey are based on manual workers in the manufacturing sector (ISIC rev 3.1 sector D)

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

Taxing Wages publicationhttps://oe.cd/taxing-wagesOECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database/