Table I.5. Average personal income tax and social security contribution rates on gross labour income

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Public Sector, Taxation and Market Regulation

Table I.5. Average personal income tax and social security contribution rates on gross labour income

Year
Unit		Percentage
Income as a percentage of the average wage		67	100	133	167
Income as a percentage of the average wage
Country	Average tax rates and wedges
Australia	Total tax wedge	21.2	26.9	30.5	33.1
	Employer SSC	5.3	5.3	5.3	5.3
	All-in	17.0	23.0	26.8	29.6
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	17.0	23.0	26.8	29.6
	Central government	17.0	23.0	26.8	29.6
	Sub-central government	0.0	0.0	0.0	0.0
Austria	Total tax wedge	43.4	47.8	50.7	51.0
	Employer SSC	28.0	28.0	28.0	25.9
	All-in	27.5	33.2	36.9	38.3
	Employee SSC	18.0	18.0	18.0	16.2
	Combined central and sub-central government	9.5	15.2	18.9	22.1
	Central government	9.5	15.2	18.9	22.1
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	46.5	53.0	56.9	59.1
	Employer SSC	26.2	27.0	27.0	27.0
	All-in	32.5	40.3	45.3	48.1
	Employee SSC	13.6	14.0	14.0	13.9
	Combined central and sub-central government	18.9	26.4	31.2	34.2
	Central government	13.4	18.7	22.2	24.3
	Sub-central government	5.5	7.7	9.1	9.9
Canada	Total tax wedge	30.0	31.9	33.2	35.4
	Employer SSC	10.8	9.2	7.6	6.5
	All-in	22.4	25.6	28.2	31.3
	Employee SSC	8.0	6.4	4.8	3.8
	Combined central and sub-central government	14.4	19.2	23.4	27.4
	Central government	10.1	13.4	15.6	17.7
	Sub-central government	4.3	5.8	7.8	9.8
Chile	Total tax wedge	7.0	7.0	7.8	8.3
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	7.0	7.0	7.8	8.3
	Employee SSC	7.0	7.0	7.0	7.0
	Combined central and sub-central government	0.0	0.0	0.8	1.3
	Central government	0.0	0.0	0.8	1.3
	Sub-central government	0.0	0.0	0.0	0.0
Colombia	Total tax wedge	0.0	0.0	0.0	0.0
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	0.0	0.0	0.0	0.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	0.0	0.0	0.0	0.0
	Central government	0.0	0.0	0.0	0.0
	Sub-central government	0.0	0.0	0.0	0.0
Costa Rica	Total tax wedge	29.2	29.2	30.0	31.3
	Employer SSC	26.5	26.5	26.5	26.5
	All-in	10.5	10.5	11.4	13.1
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	0.0	0.0	0.9	2.6
	Central government	0.0	0.0	0.9	2.6
	Sub-central government	0.0	0.0	0.0	0.0
Czechia	Total tax wedge	37.4	39.8	41.0	41.8
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	16.3	19.5	21.1	22.1
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	5.3	8.5	10.1	11.1
	Central government	5.3	8.5	10.1	11.1
	Sub-central government	0.0	0.0	0.0	0.0
Denmark	Total tax wedge	32.9	35.5	37.6	41.2
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	33.0	35.5	37.6	41.2
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	33.0	35.5	37.6	41.2
	Central government	16.7	17.4	18.2	21.1
	Sub-central government	16.2	18.2	19.4	20.1
Estonia	Total tax wedge	34.5	39.0	41.2	41.2
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	12.3	18.4	21.3	21.3
	Employee SSC	1.6	1.6	1.6	1.6
	Combined central and sub-central government	10.7	16.8	19.7	19.7
	Central government	10.7	16.8	19.7	19.7
	Sub-central government	0.0	0.0	0.0	0.0
Finland	Total tax wedge	36.8	43.1	47.0	49.4
	Employer SSC	21.1	21.1	21.1	21.1
	All-in	23.4	31.1	35.8	38.7
	Employee SSC	10.2	10.3	10.3	10.3
	Combined central and sub-central government	13.2	20.8	25.5	28.4
	Central government	0.5	3.9	8.0	10.7
	Sub-central government	12.8	17.0	17.5	17.8
France	Total tax wedge	40.7	47.0	51.8	53.9
	Employer SSC	29.0	36.5	42.5	44.3
	All-in	23.5	27.7	31.3	33.5
	Employee SSC	11.3	11.4	11.1	11.0
	Combined central and sub-central government	12.1	16.2	20.1	22.5
	Central government	12.1	16.2	20.1	22.5
	Sub-central government	0.0	0.0	0.0	0.0
Germany	Total tax wedge	44.4	48.3	49.5	50.2
	Employer SSC	20.0	20.0	18.0	15.6
	All-in	33.3	38.0	40.4	42.5
	Employee SSC	20.3	20.3	18.3	15.9
	Combined central and sub-central government	13.0	17.7	22.1	26.6
	Central government	13.0	17.7	22.1	26.6
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	32.5	37.1	39.9	42.2
	Employer SSC	22.4	22.4	22.4	22.4
	All-in	17.3	23.0	26.5	29.2
	Employee SSC	14.0	14.0	14.0	14.0
	Combined central and sub-central government	3.4	9.0	12.5	15.2
	Central government	3.4	9.0	12.5	15.2
	Sub-central government	0.0	0.0	0.0	0.0
Hungary	Total tax wedge	41.2	41.2	41.2	41.2
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	33.5	33.5	33.5	33.5
	Employee SSC	18.5	18.5	18.5	18.5
	Combined central and sub-central government	15.0	15.0	15.0	15.0
	Central government	15.0	15.0	15.0	15.0
	Sub-central government	0.0	0.0	0.0	0.0
Iceland	Total tax wedge	28.7	32.5	35.2	37.8
	Employer SSC	6.4	6.4	6.4	6.4
	All-in	24.1	28.2	31.1	33.8
	Employee SSC	0.2	0.1	0.1	0.1
	Combined central and sub-central government	24.0	28.1	31.0	33.7
	Central government	10.1	14.2	17.1	19.9
	Sub-central government	13.9	13.9	13.9	13.9
Ireland	Total tax wedge	25.5	34.7	39.5	43.0
	Employer SSC	11.1	11.1	11.1	11.1
	All-in	17.3	27.5	32.8	36.7
	Employee SSC	4.0	4.0	4.0	4.0
	Combined central and sub-central government	13.3	23.5	28.8	32.7
	Central government	13.3	23.5	28.8	32.7
	Sub-central government	0.0	0.0	0.0	0.0
Israel	Total tax wedge	16.9	23.6	29.2	33.4
	Employer SSC	4.9	5.8	6.3	6.5
	All-in	12.8	19.1	24.8	29.1
	Employee SSC	6.4	8.3	9.2	9.8
	Combined central and sub-central government	6.4	10.9	15.6	19.3
	Central government	6.4	10.9	15.6	19.3
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	40.1	45.9	51.2	53.8
	Employer SSC	31.6	31.6	31.6	31.6
	All-in	21.2	28.8	35.8	39.3
	Employee SSC	8.7	8.7	9.5	9.5
	Combined central and sub-central government	12.5	20.1	26.3	29.8
	Central government	10.1	17.7	23.0	26.4
	Sub-central government	2.4	2.4	3.3	3.4
Japan	Total tax wedge	31.2	32.6	34.3	35.6
	Employer SSC	15.4	15.4	15.4	14.5
	All-in	20.6	22.3	24.2	26.3
	Employee SSC	14.5	14.5	14.5	13.6
	Combined central and sub-central government	6.2	7.9	9.7	12.7
	Central government	2.0	2.9	4.4	6.8
	Sub-central government	4.2	4.9	5.4	5.9
Korea	Total tax wedge	21.1	24.2	25.7	27.3
	Employer SSC	11.0	11.0	10.9	10.0
	All-in	12.4	15.8	17.6	20.0
	Employee SSC	9.3	9.3	9.2	8.3
	Combined central and sub-central government	3.2	6.6	8.5	11.8
	Central government	2.9	6.0	7.7	10.7
	Sub-central government	0.3	0.6	0.8	1.1
Latvia	Total tax wedge	37.2	40.6	42.3	42.8
	Employer SSC	23.6	23.6	23.6	23.6
	All-in	22.4	26.5	28.7	29.3
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	11.9	16.0	18.2	18.8
	Central government	11.9	16.0	18.2	18.8
	Sub-central government	0.0	0.0	0.0	0.0
Lithuania	Total tax wedge	33.8	38.2	39.7	40.6
	Employer SSC	1.8	1.8	1.8	1.8
	All-in	32.6	37.1	38.6	39.5
	Employee SSC	19.5	19.5	19.5	19.5
	Combined central and sub-central government	13.1	17.6	19.1	20.0
	Central government	13.1	17.6	19.1	20.0
	Sub-central government	0.0	0.0	0.0	0.0
Luxembourg	Total tax wedge	32.2	40.4	44.7	47.0
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	22.8	32.1	37.0	39.7
	Employee SSC	12.2	12.3	12.3	12.4
	Combined central and sub-central government	10.6	19.8	24.6	27.3
	Central government	10.6	19.8	24.6	27.3
	Sub-central government	0.0	0.0	0.0	0.0
Mexico	Total tax wedge	19.4	20.4	22.2	23.4
	Employer SSC	13.4	11.5	10.5	9.9
	All-in	8.6	11.3	14.0	15.8
	Employee SSC	1.3	1.4	1.4	1.5
	Combined central and sub-central government	7.4	9.9	12.6	14.3
	Central government	7.4	9.9	12.6	14.3
	Sub-central government	0.0	0.0	0.0	0.0
Netherlands	Total tax wedge	27.9	35.5	38.4	40.8
	Employer SSC	12.1	12.0	9.9	7.9
	All-in	19.1	27.7	32.3	36.1
	Employee SSC	13.4	11.7	10.7	9.3
	Combined central and sub-central government	5.7	16.1	21.6	26.8
	Central government	5.7	16.1	21.6	26.8
	Sub-central government	0.0	0.0	0.0	0.0
New Zealand	Total tax wedge	15.4	20.1	23.3	25.3
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	15.4	20.1	23.3	25.3
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	15.4	20.1	23.3	25.3
	Central government	15.4	20.1	23.3	25.3
	Sub-central government	0.0	0.0	0.0	0.0
Norway	Total tax wedge	32.4	35.7	39.2	41.7
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	23.6	27.3	31.3	34.2
	Employee SSC	8.0	8.0	8.0	8.0
	Combined central and sub-central government	15.6	19.3	23.3	26.2
	Central government	7.3	9.4	12.5	14.8
	Sub-central government	8.3	10.0	10.8	11.3
Poland	Total tax wedge	31.3	33.6	34.8	35.5
	Employer SSC	16.4	16.4	16.4	16.4
	All-in	20.1	22.8	24.1	24.9
	Employee SSC	17.8	17.8	17.8	17.8
	Combined central and sub-central government	2.3	4.9	6.3	7.1
	Central government	2.3	4.9	6.3	7.1
	Sub-central government	0.0	0.0	0.0	0.0
Portugal	Total tax wedge	38.0	41.9	45.1	47.7
	Employer SSC	23.8	23.8	23.8	23.8
	All-in	23.3	28.1	32.1	35.3
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	12.3	17.1	21.1	24.3
	Central government	12.3	17.1	21.1	24.3
	Sub-central government	0.0	0.0	0.0	0.0
Slovak Republic	Total tax wedge	39.5	41.6	42.7	43.6
	Employer SSC	29.7	29.7	29.7	29.7
	All-in	21.5	24.3	25.6	26.9
	Employee SSC	13.4	13.4	13.4	13.4
	Combined central and sub-central government	8.1	10.9	12.2	13.5
	Central government	8.1	10.9	12.2	13.5
	Sub-central government	0.0	0.0	0.0	0.0
Slovenia	Total tax wedge	39.7	42.8	44.7	45.8
	Employer SSC	16.1	16.1	16.1	16.1
	All-in	30.0	33.6	35.8	37.1
	Employee SSC	22.1	22.1	22.1	22.1
	Combined central and sub-central government	7.9	11.5	13.7	15.0
	Central government	7.9	11.5	13.7	15.0
	Sub-central government	0.0	0.0	0.0	0.0
Spain	Total tax wedge	36.0	39.5	41.6	44.0
	Employer SSC	29.9	29.9	29.9	29.9
	All-in	16.9	21.4	24.2	27.2
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	10.5	15.0	17.8	20.9
	Central government	5.6	7.9	9.4	10.9
	Sub-central government	5.0	7.1	8.4	10.0
Sweden	Total tax wedge	39.5	42.4	46.3	50.3
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	20.5	24.3	29.4	34.7
	Employee SSC	7.0	7.0	6.1	4.9
	Combined central and sub-central government	13.5	17.3	23.3	29.8
	Central government	-16.9	-14.0	-8.2	-1.9
	Sub-central government	30.4	31.3	31.5	31.7
Switzerland	Total tax wedge	20.4	23.4	25.9	28.0
	Employer SSC	6.4	6.4	6.4	6.3
	All-in	15.3	18.5	21.1	23.5
	Employee SSC	6.4	6.4	6.4	6.3
	Combined central and sub-central government	8.9	12.1	14.7	17.1
	Central government	0.9	1.8	2.8	3.9
	Sub-central government	8.0	10.3	11.9	13.3
Türkiye	Total tax wedge	32.0	37.2	39.9	41.5
	Employer SSC	17.5	17.5	17.5	17.5
	All-in	20.1	26.2	29.3	31.2
	Employee SSC	15.0	15.0	15.0	15.0
	Combined central and sub-central government	5.1	11.2	14.3	16.2
	Central government	5.1	11.2	14.3	16.2
	Sub-central government	0.0	0.0	0.0	0.0
United Kingdom	Total tax wedge	26.6	31.5	35.3	38.4
	Employer SSC	10.1	11.6	12.3	12.8
	All-in	19.2	23.6	27.4	30.5
	Employee SSC	7.6	9.3	8.7	7.5
	Combined central and sub-central government	11.5	14.3	18.7	23.0
	Central government	11.5	14.3	18.7	23.0
	Sub-central government	0.0	0.0	0.0	0.0
United States	Total tax wedge	27.8	30.5	33.0	34.7
	Employer SSC	8.4	8.1	8.0	7.9
	All-in	21.7	24.8	27.7	29.5
	Employee SSC	7.7	7.7	7.7	7.7
	Combined central and sub-central government	14.1	17.2	20.0	21.9
	Central government	8.0	10.9	13.6	15.4
	Sub-central government	6.1	6.3	6.4	6.4

Data extracted on 18 Apr 2024 22:41 UTC (GMT) from OECD.Stat

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Table I.5. Average personal income tax and social security contribution rates on gross labour income

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