Table I.4. Marginal personal income tax and social security contribution rates on gross labour income

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Public Sector, Taxation and Market Regulation

Table I.4. Marginal 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	Marginal tax rates and wedges
Australia	Total tax wedge	39.2	40.7	44.9	42.1
	Employer SSC	5.3	5.3	5.3	5.3
	All-in	36.0	37.5	42.0	39.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	36.0	37.5	42.0	39.0
	Central government	36.0	37.5	42.0	39.0
	Sub-central government	0.0	0.0	0.0	0.0
Austria	Total tax wedge	55.7	59.5	59.5	45.7
	Employer SSC	28.1	28.1	28.1	6.9
	All-in	43.3	48.2	48.2	42.0
	Employee SSC	18.0	18.0	18.0	0.0
	Combined central and sub-central government	25.3	30.2	30.2	42.0
	Central government	25.3	30.2	30.2	42.0
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	68.5	65.1	68.7	67.8
	Employer SSC	41.1	27.1	27.1	27.1
	All-in	55.6	55.6	60.2	59.0
	Employee SSC	14.2	14.2	14.2	13.1
	Combined central and sub-central government	41.4	41.4	46.0	46.0
	Central government	29.4	29.4	32.6	32.6
	Sub-central government	12.0	12.0	13.4	13.4
Canada	Total tax wedge	41.6	31.9	44.5	44.5
	Employer SSC	11.0	3.4	2.0	2.0
	All-in	35.2	29.7	43.4	43.4
	Employee SSC	7.0	0.0	0.0	0.0
	Combined central and sub-central government	28.2	29.7	43.4	43.4
	Central government	19.4	20.5	26.0	26.0
	Sub-central government	8.8	9.2	17.4	17.4
Chile	Total tax wedge	100.0	100.0	100.0	100.0
	Employer SSC	868 300.0	868 300.0	868 300.0	868 300.0
	All-in	7.0	7.0	10.2	10.2
	Employee SSC	7.0	7.0	7.0	7.0
	Combined central and sub-central government	0.0	0.0	3.2	3.2
	Central government	0.0	0.0	3.2	3.2
	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	36.5	36.5
	Employer SSC	26.5	26.5	26.5	26.5
	All-in	10.5	10.5	19.7	19.7
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	0.0	0.0	9.2	9.2
	Central government	0.0	0.0	9.2	9.2
	Sub-central government	0.0	0.0	0.0	0.0
Czech Republic	Total tax wedge	44.7	44.7	44.7	44.7
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	26.0	26.0	26.0	26.0
	Employee SSC	11.0	11.0	11.0	11.0
	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
Denmark	Total tax wedge	38.7	41.7	55.5	55.5
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	38.7	41.7	55.5	55.5
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	38.7	41.7	55.5	55.5
	Central government	18.7	18.7	32.5	32.5
	Sub-central government	20.0	23.0	23.0	23.0
Estonia	Total tax wedge	41.2	49.5	49.5	41.2
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	21.3	32.4	32.4	21.3
	Employee SSC	1.6	1.6	1.6	1.6
	Combined central and sub-central government	19.7	30.8	30.8	19.7
	Central government	19.7	30.8	30.8	19.7
	Sub-central government	0.0	0.0	0.0	0.0
Finland	Total tax wedge	54.5	56.1	59.0	59.0
	Employer SSC	20.8	20.8	20.8	20.8
	All-in	45.0	46.9	50.5	50.5
	Employee SSC	11.1	10.6	10.6	10.6
	Combined central and sub-central government	34.0	36.4	40.0	40.0
	Central government	0.0	17.4	21.0	21.0
	Sub-central government	34.0	18.9	18.9	18.9
France	Total tax wedge	64.6	58.2	59.5	60.0
	Employer SSC	90.4	36.3	42.5	44.3
	All-in	32.6	43.0	42.2	42.2
	Employee SSC	11.3	11.3	10.3	10.3
	Combined central and sub-central government	21.3	31.7	32.0	32.0
	Central government	21.3	31.7	32.0	32.0
	Sub-central government	0.0	0.0	0.0	0.0
Germany	Total tax wedge	53.9	58.0	54.0	47.0
	Employer SSC	20.0	20.0	10.5	0.0
	All-in	44.7	49.7	49.2	47.0
	Employee SSC	20.2	20.2	10.5	0.0
	Combined central and sub-central government	24.5	29.4	38.7	47.0
	Central government	24.5	29.4	38.7	47.0
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	45.3	46.7	50.9	50.9
	Employer SSC	22.5	22.5	22.5	22.5
	All-in	33.0	34.7	39.9	39.9
	Employee SSC	14.1	14.1	14.1	14.1
	Combined central and sub-central government	18.9	20.6	25.8	25.8
	Central government	18.9	20.6	25.8	25.8
	Sub-central government	0.0	0.0	0.0	0.0
Hungary	Total tax wedge	43.2	43.2	43.2	43.2
	Employer SSC	17.0	17.0	17.0	17.0
	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	40.1	40.1	47.6	47.6
	Employer SSC	6.1	6.1	6.1	6.1
	All-in	36.4	36.4	44.4	44.4
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	36.4	36.4	44.4	44.4
	Central government	22.6	22.6	30.5	30.5
	Sub-central government	13.9	13.9	13.9	13.9
Ireland	Total tax wedge	35.6	53.6	53.6	56.8
	Employer SSC	11.1	11.1	11.1	11.1
	All-in	28.5	48.5	48.5	52.0
	Employee SSC	4.0	4.0	4.0	4.0
	Combined central and sub-central government	24.5	44.5	44.5	48.0
	Central government	24.5	44.5	44.5	48.0
	Sub-central government	0.0	0.0	0.0	0.0
Israel	Total tax wedge	36.8	47.0	47.0	50.7
	Employer SSC	7.6	7.6	7.6	7.6
	All-in	32.0	43.0	43.0	47.0
	Employee SSC	12.0	12.0	12.0	12.0
	Combined central and sub-central government	20.0	31.0	31.0	35.0
	Central government	20.0	31.0	31.0	35.0
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	54.7	64.0	62.5	62.9
	Employer SSC	31.6	31.6	31.6	31.6
	All-in	40.4	52.6	50.6	51.2
	Employee SSC	9.5	9.5	9.5	10.5
	Combined central and sub-central government	30.9	43.2	41.1	40.7
	Central government	28.5	40.8	37.7	37.3
	Sub-central government	2.4	2.4	3.5	3.4
Japan	Total tax wedge	33.1	37.3	45.8	38.0
	Employer SSC	15.4	15.4	15.4	6.2
	All-in	22.8	27.7	37.4	34.1
	Employee SSC	14.5	14.5	14.5	5.3
	Combined central and sub-central government	8.4	13.2	23.0	28.8
	Central government	2.8	6.7	15.4	19.3
	Sub-central government	5.6	6.6	7.6	9.5
Korea	Total tax wedge	29.3	30.8	24.4	32.8
	Employer SSC	10.9	10.9	6.4	6.4
	All-in	21.6	23.3	19.5	28.5
	Employee SSC	9.1	9.1	4.6	4.6
	Combined central and sub-central government	12.5	14.2	14.9	23.9
	Central government	11.4	12.9	13.6	21.7
	Sub-central government	1.1	1.3	1.4	2.2
Latvia	Total tax wedge	45.8	45.8	48.2	44.5
	Employer SSC	23.6	23.6	23.6	23.6
	All-in	33.0	33.0	36.0	31.4
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	22.5	22.5	25.5	20.9
	Central government	22.5	22.5	25.5	20.9
	Sub-central government	0.0	0.0	0.0	0.0
Lithuania	Total tax wedge	44.1	44.1	44.1	44.1
	Employer SSC	1.8	1.8	1.8	1.8
	All-in	43.1	43.1	43.1	43.1
	Employee SSC	19.5	19.5	19.5	19.5
	Combined central and sub-central government	23.6	23.6	23.6	23.6
	Central government	23.6	23.6	23.6	23.6
	Sub-central government	0.0	0.0	0.0	0.0
Luxembourg	Total tax wedge	51.4	57.2	55.7	55.7
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	44.6	51.3	49.6	49.6
	Employee SSC	12.5	12.5	12.5	12.5
	Combined central and sub-central government	32.2	38.9	37.1	37.1
	Central government	32.2	38.9	37.1	37.1
	Sub-central government	0.0	0.0	0.0	0.0
Mexico	Total tax wedge	17.4	23.4	28.4	28.4
	Employer SSC	6.5	7.6	7.6	7.6
	All-in	12.1	17.6	22.9	22.9
	Employee SSC	1.3	1.7	1.7	1.7
	Combined central and sub-central government	10.8	15.9	21.3	21.3
	Central government	10.8	15.9	21.3	21.3
	Sub-central government	0.0	0.0	0.0	0.0
Netherlands	Total tax wedge	44.1	51.2	51.4	51.4
	Employer SSC	11.9	11.9	0.0	0.0
	All-in	37.4	45.4	51.4	51.4
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	37.4	45.4	51.4	51.4
	Central government	37.4	45.4	51.4	51.4
	Sub-central government	0.0	0.0	0.0	0.0
New Zealand	Total tax wedge	30.5	30.0	33.0	33.0
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	30.5	30.0	33.0	33.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	30.5	30.0	33.0	33.0
	Central government	30.5	30.0	33.0	33.0
	Sub-central government	0.0	0.0	0.0	0.0
Norway	Total tax wedge	41.8	49.9	49.9	52.6
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	34.2	43.4	43.4	46.4
	Employee SSC	8.2	8.2	8.2	8.2
	Combined central and sub-central government	26.0	35.2	35.2	38.2
	Central government	11.2	20.4	20.4	23.4
	Sub-central government	14.9	14.9	14.9	14.9
Poland	Total tax wedge	36.2	36.2	36.2	48.3
	Employer SSC	16.4	16.4	16.4	16.4
	All-in	25.8	25.8	25.8	39.8
	Employee SSC	17.8	17.8	17.8	17.8
	Combined central and sub-central government	8.0	8.0	8.0	22.0
	Central government	8.0	8.0	8.0	22.0
	Sub-central government	0.0	0.0	0.0	0.0
Portugal	Total tax wedge	46.7	51.1	56.4	58.0
	Employer SSC	23.8	23.8	23.8	23.8
	All-in	34.0	39.5	46.0	48.0
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	23.0	28.5	35.0	37.0
	Central government	23.0	28.5	35.0	37.0
	Sub-central government	0.0	0.0	0.0	0.0
Slovak Republic	Total tax wedge	46.0	46.0	46.0	49.2
	Employer SSC	30.0	30.0	30.0	30.0
	All-in	29.9	29.9	29.9	34.0
	Employee SSC	13.4	13.4	13.4	13.4
	Combined central and sub-central government	16.5	16.5	16.5	20.6
	Central government	16.5	16.5	16.5	20.6
	Sub-central government	0.0	0.0	0.0	0.0
Slovenia	Total tax wedge	43.6	50.3	50.3	55.0
	Employer SSC	16.1	16.1	16.1	16.1
	All-in	34.6	42.4	42.4	47.8
	Employee SSC	22.1	22.1	22.1	22.1
	Combined central and sub-central government	12.5	20.3	20.3	25.7
	Central government	12.5	20.3	20.3	25.7
	Sub-central government	0.0	0.0	0.0	0.0
Spain	Total tax wedge	44.6	48.3	48.3	54.1
	Employer SSC	29.9	29.9	29.9	29.9
	All-in	28.1	32.9	32.9	40.4
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	21.7	26.5	26.5	34.1
	Central government	11.2	14.0	14.0	17.3
	Sub-central government	10.5	12.5	12.5	16.8
Sweden	Total tax wedge	46.2	49.3	63.7	66.0
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	29.3	33.4	52.3	55.3
	Employee SSC	7.0	7.0	0.0	0.0
	Combined central and sub-central government	22.3	26.4	52.3	55.3
	Central government	-13.2	-5.9	20.0	23.0
	Sub-central government	35.5	32.3	32.3	32.3
Switzerland	Total tax wedge	26.5	32.5	34.2	36.0
	Employer SSC	6.4	6.4	6.4	5.8
	All-in	21.8	28.2	30.0	32.2
	Employee SSC	6.4	6.4	6.4	5.8
	Combined central and sub-central government	15.4	21.8	23.6	26.4
	Central government	2.3	5.5	7.3	7.6
	Sub-central government	13.1	16.3	16.3	18.9
Türkiye	Total tax wedge	42.8	47.8	47.8	47.8
	Employer SSC	17.5	17.5	17.5	17.5
	All-in	32.8	38.7	38.7	38.7
	Employee SSC	15.0	15.0	15.0	15.0
	Combined central and sub-central government	17.8	23.7	23.7	23.7
	Central government	17.8	23.7	23.7	23.7
	Sub-central government	0.0	0.0	0.0	0.0
United Kingdom	Total tax wedge	40.2	40.2	49.0	49.0
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	32.0	32.0	42.0	42.0
	Employee SSC	12.0	12.0	2.0	2.0
	Combined central and sub-central government	20.0	20.0	40.0	40.0
	Central government	20.0	20.0	40.0	40.0
	Sub-central government	0.0	0.0	0.0	0.0
United States	Total tax wedge	31.5	40.8	40.8	42.7
	Employer SSC	7.7	7.7	7.7	7.7
	All-in	26.3	36.3	36.3	38.3
	Employee SSC	7.7	7.7	7.7	7.7
	Combined central and sub-central government	18.7	28.7	28.7	30.7
	Central government	12.0	22.0	22.0	24.0
	Sub-central government	6.7	6.7	6.7	6.7

Data extracted on 05 Dec 2022 05:05 UTC (GMT) from OECD.Stat

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Table I.4. Marginal personal income tax and social security contribution rates on gross labour income

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