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	39.6	45.3	45.3	42.4
	Employer SSC	6.0	6.0	6.0	6.0
	All-in	36.0	42.0	42.0	39.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	36.0	42.0	42.0	39.0
	Central government	36.0	42.0	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	40.9
	Employer SSC	28.1	28.1	28.1	6.9
	All-in	43.3	48.2	48.2	36.9
	Employee SSC	18.0	18.0	18.0	0.0
	Combined central and sub-central government	25.3	30.2	30.2	36.9
	Central government	25.3	30.2	30.2	36.9
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	65.3	65.1	68.7	67.8
	Employer SSC	41.1	27.1	27.1	27.1
	All-in	51.0	55.6	60.2	59.1
	Employee SSC	14.2	14.2	14.2	13.1
	Combined central and sub-central government	36.8	41.4	46.0	46.0
	Central government	26.1	29.4	32.6	32.6
	Sub-central government	10.7	12.1	13.4	13.4
Canada	Total tax wedge	47.2	43.6	31.9	39.1
	Employer SSC	10.8	8.6	3.4	2.0
	All-in	41.5	33.8	29.7	37.9
	Employee SSC	12.8	5.3	0.0	0.0
	Combined central and sub-central government	28.7	28.6	29.7	37.9
	Central government	14.0	19.7	20.5	20.5
	Sub-central government	14.7	8.9	9.2	17.4
Chile	Total tax wedge	7.0	10.2	10.2	10.2
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	7.0	10.2	10.2	10.2
	Employee SSC	7.0	7.0	7.0	7.0
	Combined central and sub-central government	0.0	3.2	3.2	3.2
	Central government	0.0	3.2	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
Czech Republic	Total tax wedge	48.5	48.5	48.5	48.5
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	31.1	31.1	31.1	31.1
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	20.1	20.1	20.1	20.1
	Central government	20.1	20.1	20.1	20.1
	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	44.9	55.0	58.1	58.1
	Employer SSC	18.7	18.7	18.7	18.7
	All-in	34.6	46.6	50.2	50.2
	Employee SSC	10.4	10.2	10.2	10.2
	Combined central and sub-central government	24.2	36.4	40.0	40.0
	Central government	0.0	17.4	21.1	21.1
	Sub-central government	24.2	19.0	19.0	19.0
France	Total tax wedge	64.6	58.2	59.4	59.4
	Employer SSC	90.5	36.3	42.5	42.5
	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	55.1	59.6	56.1	44.3
	Employer SSC	19.9	19.9	10.5	0.0
	All-in	46.2	51.5	51.5	44.3
	Employee SSC	20.1	20.1	10.5	0.0
	Combined central and sub-central government	26.1	31.4	41.0	44.3
	Central government	26.1	31.4	41.0	44.3
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	47.1	49.9	55.9	55.9
	Employer SSC	24.5	24.5	24.5	24.5
	All-in	34.1	37.6	45.1	45.1
	Employee SSC	15.5	15.5	15.5	15.5
	Combined central and sub-central government	18.6	22.1	29.6	29.6
	Central government	18.6	22.1	29.6	29.6
	Sub-central government	0.0	0.0	0.0	0.0
Hungary	Total tax wedge	43.6	43.6	43.6	43.6
	Employer SSC	18.0	18.0	18.0	18.0
	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	39.5	39.5	47.7	47.7
	Employer SSC	6.4	6.4	6.4	6.4
	All-in	35.7	35.7	44.4	44.4
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	35.7	35.7	44.4	44.4
	Central government	21.8	21.8	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	31.2	36.8	47.0	50.7
	Employer SSC	7.6	7.6	7.6	7.6
	All-in	26.0	32.0	43.0	47.0
	Employee SSC	12.0	12.0	12.0	12.0
	Combined central and sub-central government	14.0	20.0	31.0	35.0
	Central government	14.0	20.0	31.0	35.0
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	54.7	54.7	69.1	62.9
	Employer SSC	31.6	31.6	31.6	31.6
	All-in	40.4	40.4	59.3	51.2
	Employee SSC	9.5	9.5	9.5	10.5
	Combined central and sub-central government	30.9	30.9	49.8	40.7
	Central government	28.5	28.5	46.4	37.3
	Sub-central government	2.4	2.4	3.5	3.4
Japan	Total tax wedge	33.1	37.3	45.8	37.0
	Employer SSC	15.4	15.4	15.4	6.2
	All-in	22.8	27.7	37.4	33.1
	Employee SSC	14.5	14.5	14.5	5.3
	Combined central and sub-central government	8.4	13.2	23.0	27.8
	Central government	2.8	6.7	15.4	19.3
	Sub-central government	5.6	6.6	7.6	8.5
Korea	Total tax wedge	29.2	30.7	24.2	32.6
	Employer SSC	10.8	10.8	6.3	6.3
	All-in	21.5	23.2	19.4	28.4
	Employee SSC	9.0	9.0	4.5	4.5
	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
Lithuania	Total tax wedge	44.3	44.3	44.3	44.3
	Employer SSC	1.8	1.8	1.8	1.8
	All-in	43.3	43.3	43.3	43.3
	Employee SSC	19.5	19.5	19.5	19.5
	Combined central and sub-central government	23.8	23.8	23.8	23.8
	Central government	23.8	23.8	23.8	23.8
	Sub-central government	0.0	0.0	0.0	0.0
Latvia	Total tax wedge	49.5	49.5	42.6	45.0
	Employer SSC	24.1	24.1	24.1	24.1
	All-in	37.4	37.4	28.8	31.8
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	26.4	26.4	17.8	20.8
	Central government	26.4	26.4	17.8	20.8
	Sub-central government	0.0	0.0	0.0	0.0
Luxembourg	Total tax wedge	44.8	57.0	57.0	55.7
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	37.2	51.1	51.1	49.6
	Employee SSC	12.5	12.5	12.5	12.5
	Combined central and sub-central government	24.7	38.6	38.6	37.1
	Central government	24.7	38.6	38.6	37.1
	Sub-central government	0.0	0.0	0.0	0.0
Mexico	Total tax wedge	17.5	25.2	28.4	28.4
	Employer SSC	6.5	7.6	7.6	7.6
	All-in	12.1	19.5	22.9	22.9
	Employee SSC	1.3	1.7	1.7	1.7
	Combined central and sub-central government	10.8	17.8	21.3	21.3
	Central government	10.8	17.8	21.3	21.3
	Sub-central government	0.0	0.0	0.0	0.0
Netherlands	Total tax wedge	51.6	51.6	51.8	51.8
	Employer SSC	11.9	11.9	0.0	0.0
	All-in	45.8	45.8	51.8	51.8
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	45.8	45.8	51.8	51.8
	Central government	45.8	45.8	51.8	51.8
	Sub-central government	0.0	0.0	0.0	0.0
New Zealand	Total tax wedge	17.5	30.0	33.0	33.0
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	17.5	30.0	33.0	33.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	17.5	30.0	33.0	33.0
	Central government	17.5	30.0	33.0	33.0
	Sub-central government	0.0	0.0	0.0	0.0
Norway	Total tax wedge	41.9	41.9	49.9	52.6
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	34.4	34.4	43.4	46.4
	Employee SSC	8.2	8.2	8.2	8.2
	Combined central and sub-central government	26.2	26.2	35.2	38.2
	Central government	12.7	12.7	21.7	24.7
	Sub-central government	13.6	13.6	13.6	13.6
Poland	Total tax wedge	36.3	36.3	36.3	36.3
	Employer SSC	16.4	16.4	16.4	16.4
	All-in	25.8	25.8	25.8	25.8
	Employee SSC	17.8	17.8	17.8	17.8
	Combined central and sub-central government	8.0	8.0	8.0	8.0
	Central government	8.0	8.0	8.0	8.0
	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	46.1	46.1	46.1	46.1
	Employer SSC	30.2	30.2	30.2	30.2
	All-in	29.9	29.9	29.9	29.9
	Employee SSC	13.4	13.4	13.4	13.4
	Combined central and sub-central government	16.5	16.5	16.5	16.5
	Central government	16.5	16.5	16.5	16.5
	Sub-central government	0.0	0.0	0.0	0.0
Slovenia	Total tax wedge	43.6	50.3	50.3	50.3
	Employer SSC	16.1	16.1	16.1	16.1
	All-in	34.6	42.4	42.4	42.4
	Employee SSC	22.1	22.1	22.1	22.1
	Combined central and sub-central government	12.5	20.3	20.3	20.3
	Central government	12.5	20.3	20.3	20.3
	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	45.3	48.5	63.7	66.0
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	28.1	32.3	52.3	55.3
	Employee SSC	7.0	7.0	0.0	0.0
	Combined central and sub-central government	21.1	25.3	52.3	55.3
	Central government	-14.4	-7.0	20.0	23.0
	Sub-central government	35.5	32.3	32.3	32.3
Switzerland	Total tax wedge	26.5	30.3	32.5	36.7
	Employer SSC	6.4	6.4	6.4	6.4
	All-in	21.8	25.8	28.2	32.7
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	15.4	19.4	21.8	26.3
	Central government	2.3	4.9	5.5	7.5
	Sub-central government	13.1	14.5	16.3	18.8
Turkey	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 21 May 2022 06:34 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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