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Year
Rates and thresholdsInformation on itemLump sum chargeInformation on item01 Marginal rate01 Marginal rate02 Marginal rate02 Marginal rate03 Marginal rate03 Marginal rate04 Marginal rate04 Marginal rateMaximum contributionInformation on item% of payment given as relief from personal income tax
01 Lower threshold01 Upper threshold02 Lower threshold02 Upper threshold03 Lower threshold03 Upper threshold04 Lower threshold
CountryScheduleInformation on itemTax BaseUnit
Austria1Monthly gross earnings..21.45 820.168 040.0................14 566.4100.0
Belgium..32.8......................100.0
CanadaAnnual gross earnings..2.60.03 500.07.63 500.050 800.05.050 800.054 900.0....3 881.4100.0
CzechiaMonthly gross earnings..34.00.0108 024.09.0108 024.0..............100.0
DenmarkInformation on itemAnnual gross earnings2 272.0........................100.0
EstoniaMonthly gross earnings1 544.40.80.04 680.033.833.8..............100.0
FinlandAnnual gross earnings..23.1......................100.0
France..41.50.038 616.040.638 616.0115 848.027.1115 848.0154 464.022.9154 464.0..100.0
GermanyInformation on item..19.30.050 850.010.950 850.074 400.0..........12 381.9100.0
GreeceMonthly gross earnings..24.90.05 546.8................1 378.5100.0
HungaryAnnual gross earnings..27.0......................100.0
IcelandInformation on item..7.4......................100.0
Ireland..8.50.019 552.010.819 552.0..............100.0
IsraelInformation on itemMonthly gross earnings..3.50.05 678.07.55 678.043 240.0..........3 013.0100.0
ItalyInformation on itemAnnual gross earnings..31.90.0100 324.0................31 983.3100.0
JapanMonthly gross earnings..14.90.0620 000.05.9620 000.01 390 000.00.91 390 000.0........100.0
Korea..10.40.02 343 600.05.92 343 600.030 556 679.72.630 556 679.7........100.0
LatviaAnnual gross earnings..23.60.048 600.0................11 464.7100.0
LuxembourgInformation on item..14.20.0115 377.8................16 337.5100.0
MexicoInformation on itemMonthly gross earnings453.26.50.06 664.97.66 664.955 540.8..........4 601.0100.0
NetherlandsInformation on itemAnnual gross earnings..11.70.052 763.0................6 183.8100.0
Norway..13.0......................100.0
PolandInformation on item..16.80.0121 650.04.2121 650.0..............100.0
PortugalMonthly gross earnings..23.8......................100.0
Slovak Republic..20.4405.04 290.0................875.2100.0
Slovenia..16.1......................100.0
SpainAnnual gross earnings..29.99 172.843 704.0................13 067.5100.0
SwedenInformation on item..31.4......................100.0
SwitzerlandInformation on item..6.20.0148 200.05.1148 200.0..............100.0
Türkiye..17.519 764.0128 466.0................22 481.6100.0
United KingdomWeekly gross earnings..13.8676.0....................100.0
United StatesAnnual gross earnings..8.30.07 000.07.77 000.0118 500.01.5118 500.0200 000.02.4200 000.0..100.0
Data extracted on 29 Apr 2024 21:52 UTC (GMT) from OECD.Stat