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	21.6	27.1	30.6	33.0
	Employer SSC	5.3	5.3	5.3	5.3
	All-in	17.4	23.2	26.9	29.4
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	17.4	23.2	26.9	29.4
	Central government	17.4	23.2	26.9	29.4
	Sub-central government	0.0	0.0	0.0	0.0
Austria	Total tax wedge	43.3	47.8	50.7	51.1
	Employer SSC	28.1	28.1	28.1	26.2
	All-in	27.3	33.2	36.9	38.2
	Employee SSC	18.0	18.0	18.0	16.4
	Combined central and sub-central government	9.4	15.2	18.9	21.8
	Central government	9.4	15.2	18.9	21.8
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	46.2	52.6	56.6	58.9
	Employer SSC	26.4	27.1	27.1	27.1
	All-in	32.0	39.8	44.8	47.7
	Employee SSC	13.9	14.0	14.0	13.9
	Combined central and sub-central government	18.1	25.8	30.7	33.8
	Central government	12.8	18.3	21.8	24.0
	Sub-central government	5.3	7.5	8.9	9.8
Canada	Total tax wedge	28.9	31.5	32.1	34.5
	Employer SSC	10.6	9.3	7.8	6.6
	All-in	21.3	25.1	26.8	30.2
	Employee SSC	7.9	6.5	4.9	3.9
	Combined central and sub-central government	13.4	18.6	21.9	26.3
	Central government	9.5	13.0	14.8	17.1
	Sub-central government	4.0	5.6	7.1	9.2
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	29.6	31.0
	Employer SSC	26.5	26.5	26.5	26.5
	All-in	10.5	10.5	11.0	12.8
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	0.0	0.0	0.5	2.3
	Central government	0.0	0.0	0.5	2.3
	Sub-central government	0.0	0.0	0.0	0.0
Czech Republic	Total tax wedge	37.6	39.9	41.1	41.8
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	16.5	19.6	21.2	22.2
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	5.5	8.6	10.2	11.2
	Central government	5.5	8.6	10.2	11.2
	Sub-central government	0.0	0.0	0.0	0.0
Denmark	Total tax wedge	32.7	35.4	37.4	41.1
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	32.8	35.5	37.4	41.1
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	32.8	35.5	37.4	41.1
	Central government	16.7	17.3	18.1	21.0
	Sub-central government	16.2	18.2	19.4	20.1
Estonia	Total tax wedge	33.9	38.1	40.9	41.2
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	11.5	17.1	20.9	21.3
	Employee SSC	1.6	1.6	1.6	1.6
	Combined central and sub-central government	9.9	15.5	19.3	19.7
	Central government	9.9	15.5	19.3	19.7
	Sub-central government	0.0	0.0	0.0	0.0
Finland	Total tax wedge	36.2	42.7	46.6	49.1
	Employer SSC	20.8	20.8	20.8	20.8
	All-in	23.0	30.8	35.5	38.5
	Employee SSC	10.3	10.5	10.5	10.5
	Combined central and sub-central government	12.6	20.3	25.0	28.0
	Central government	0.5	3.5	7.6	10.3
	Sub-central government	12.1	16.9	17.4	17.7
France	Total tax wedge	41.1	47.0	51.9	54.0
	Employer SSC	29.8	36.3	42.5	44.3
	All-in	23.6	27.8	31.5	33.6
	Employee SSC	11.3	11.3	11.2	11.0
	Combined central and sub-central government	12.3	16.5	20.3	22.7
	Central government	12.3	16.5	20.3	22.7
	Sub-central government	0.0	0.0	0.0	0.0
Germany	Total tax wedge	44.2	48.1	49.6	50.7
	Employer SSC	20.0	20.0	18.4	16.5
	All-in	33.1	37.7	40.3	42.6
	Employee SSC	20.2	20.2	18.6	16.6
	Combined central and sub-central government	12.9	17.5	21.7	26.0
	Central government	12.9	17.5	21.7	26.0
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	31.9	36.7	39.5	41.8
	Employer SSC	22.5	22.5	22.5	22.5
	All-in	16.6	22.4	25.8	28.7
	Employee SSC	14.1	14.1	14.1	14.1
	Combined central and sub-central government	2.4	8.3	11.7	14.6
	Central government	2.4	8.3	11.7	14.6
	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	28.2	32.2	34.8	37.4
	Employer SSC	6.1	6.1	6.1	6.1
	All-in	23.9	28.0	30.8	33.6
	Employee SSC	0.2	0.1	0.1	0.1
	Combined central and sub-central government	23.7	27.9	30.7	33.5
	Central government	9.8	14.0	16.8	19.6
	Sub-central government	13.9	13.9	13.9	13.9
Ireland	Total tax wedge	25.0	34.0	38.8	42.4
	Employer SSC	11.1	11.1	11.1	11.1
	All-in	16.7	26.7	32.1	36.0
	Employee SSC	4.0	4.0	4.0	4.0
	Combined central and sub-central government	12.7	22.7	28.1	32.0
	Central government	12.7	22.7	28.1	32.0
	Sub-central government	0.0	0.0	0.0	0.0
Israel	Total tax wedge	17.6	24.2	29.9	34.1
	Employer SSC	5.0	5.9	6.3	6.6
	All-in	13.5	19.7	25.5	29.8
	Employee SSC	6.5	8.3	9.2	9.8
	Combined central and sub-central government	6.9	11.4	16.2	20.0
	Central government	6.9	11.4	16.2	20.0
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	41.2	46.5	52.6	54.7
	Employer SSC	31.6	31.6	31.6	31.6
	All-in	22.7	29.6	37.6	40.4
	Employee SSC	9.5	9.5	9.5	9.7
	Combined central and sub-central government	13.2	20.1	28.2	30.7
	Central government	10.8	17.8	25.1	27.6
	Sub-central government	2.4	2.4	3.0	3.1
Japan	Total tax wedge	31.2	32.6	34.2	35.6
	Employer SSC	15.4	15.4	15.4	14.5
	All-in	20.6	22.3	24.1	26.3
	Employee SSC	14.5	14.5	14.5	13.6
	Combined central and sub-central government	6.2	7.8	9.7	12.7
	Central government	2.0	2.9	4.3	6.8
	Sub-central government	4.1	4.9	5.4	5.9
Korea	Total tax wedge	20.4	23.6	25.3	26.6
	Employer SSC	10.9	10.9	10.8	9.9
	All-in	11.8	15.3	17.2	19.3
	Employee SSC	9.1	9.1	9.1	8.2
	Combined central and sub-central government	2.6	6.2	8.2	11.1
	Central government	2.4	5.6	7.4	10.1
	Sub-central government	0.2	0.6	0.7	1.0
Latvia	Total tax wedge	37.9	40.5	41.9	42.6
	Employer SSC	23.6	23.6	23.6	23.6
	All-in	23.3	26.5	28.2	29.0
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	12.8	16.0	17.7	18.5
	Central government	12.8	16.0	17.7	18.5
	Sub-central government	0.0	0.0	0.0	0.0
Lithuania	Total tax wedge	34.4	37.6	39.2	40.2
	Employer SSC	1.8	1.8	1.8	1.8
	All-in	33.2	36.5	38.1	39.1
	Employee SSC	19.5	19.5	19.5	19.5
	Combined central and sub-central government	13.7	17.0	18.6	19.6
	Central government	13.7	17.0	18.6	19.6
	Sub-central government	0.0	0.0	0.0	0.0
Luxembourg	Total tax wedge	32.3	40.2	44.3	46.6
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	23.0	31.9	36.6	39.2
	Employee SSC	12.2	12.3	12.3	12.4
	Combined central and sub-central government	10.7	19.6	24.2	26.8
	Central government	10.7	19.6	24.2	26.8
	Sub-central government	0.0	0.0	0.0	0.0
Mexico	Total tax wedge	16.8	19.6	21.2	22.7
	Employer SSC	13.8	11.7	10.7	10.0
	All-in	5.3	10.2	12.8	14.9
	Employee SSC	1.3	1.4	1.4	1.5
	Combined central and sub-central government	4.0	8.9	11.4	13.4
	Central government	4.0	8.9	11.4	13.4
	Sub-central government	0.0	0.0	0.0	0.0
Netherlands	Total tax wedge	27.6	35.3	38.3	40.7
	Employer SSC	12.2	12.1	10.2	8.1
	All-in	18.7	27.5	32.0	35.9
	Employee SSC	13.8	11.9	11.0	9.6
	Combined central and sub-central government	4.9	15.6	21.0	26.4
	Central government	4.9	15.6	21.0	26.4
	Sub-central government	0.0	0.0	0.0	0.0
New Zealand	Total tax wedge	14.2	19.4	22.7	24.8
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	14.2	19.4	22.7	24.8
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	14.2	19.4	22.7	24.8
	Central government	14.2	19.4	22.7	24.8
	Sub-central government	0.0	0.0	0.0	0.0
Norway	Total tax wedge	32.9	36.0	39.4	41.7
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	24.2	27.6	31.5	34.2
	Employee SSC	8.2	8.2	8.2	8.2
	Combined central and sub-central government	16.0	19.4	23.3	26.0
	Central government	6.5	8.2	11.2	13.3
	Sub-central government	9.5	11.3	12.2	12.7
Poland	Total tax wedge	34.2	34.9	35.2	35.9
	Employer SSC	16.4	16.4	16.4	16.4
	All-in	23.4	24.2	24.6	25.4
	Employee SSC	17.8	17.8	17.8	17.8
	Combined central and sub-central government	5.6	6.4	6.8	7.6
	Central government	5.6	6.4	6.8	7.6
	Sub-central government	0.0	0.0	0.0	0.0
Portugal	Total tax wedge	37.6	41.8	44.7	47.3
	Employer SSC	23.8	23.8	23.8	23.8
	All-in	22.8	28.0	31.6	34.8
	Employee SSC	11.0	11.0	11.0	11.0
	Combined central and sub-central government	11.8	17.0	20.6	23.8
	Central government	11.8	17.0	20.6	23.8
	Sub-central government	0.0	0.0	0.0	0.0
Slovak Republic	Total tax wedge	39.0	41.3	42.5	43.3
	Employer SSC	30.0	30.0	30.0	30.0
	All-in	20.8	23.8	25.3	26.3
	Employee SSC	13.4	13.4	13.4	13.4
	Combined central and sub-central government	7.4	10.4	11.9	12.9
	Central government	7.4	10.4	11.9	12.9
	Sub-central government	0.0	0.0	0.0	0.0
Slovenia	Total tax wedge	40.4	43.6	45.3	46.4
	Employer SSC	16.1	16.1	16.1	16.1
	All-in	30.8	34.5	36.5	37.8
	Employee SSC	22.1	22.1	22.1	22.1
	Combined central and sub-central government	8.7	12.4	14.4	15.7
	Central government	8.7	12.4	14.4	15.7
	Sub-central government	0.0	0.0	0.0	0.0
Spain	Total tax wedge	35.7	39.3	41.5	43.7
	Employer SSC	29.9	29.9	29.9	29.9
	All-in	16.5	21.1	24.0	26.9
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	10.2	14.7	17.7	20.5
	Central government	5.2	7.5	9.2	10.5
	Sub-central government	4.9	7.2	8.5	10.0
Sweden	Total tax wedge	39.8	42.6	46.5	50.5
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	20.9	24.5	29.7	34.9
	Employee SSC	7.0	7.0	6.0	4.8
	Combined central and sub-central government	14.0	17.5	23.8	30.2
	Central government	-16.4	-13.8	-7.8	-1.5
	Sub-central government	30.4	31.3	31.6	31.7
Switzerland	Total tax wedge	19.9	22.8	25.2	27.4
	Employer SSC	6.4	6.4	6.4	6.4
	All-in	14.8	17.9	20.4	22.8
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	8.4	11.5	14.0	16.4
	Central government	0.8	1.5	2.5	3.5
	Sub-central government	7.6	9.9	11.5	12.9
Türkiye	Total tax wedge	36.3	39.9	41.9	43.1
	Employer SSC	17.5	17.5	17.5	17.5
	All-in	25.2	29.4	31.7	33.1
	Employee SSC	15.0	15.0	15.0	15.0
	Combined central and sub-central government	10.2	14.4	16.7	18.1
	Central government	10.2	14.4	16.7	18.1
	Sub-central government	0.0	0.0	0.0	0.0
United Kingdom	Total tax wedge	26.7	31.3	34.8	37.7
	Employer SSC	9.7	11.0	11.7	12.1
	All-in	19.6	23.7	27.1	30.2
	Employee SSC	8.1	9.4	8.6	7.3
	Combined central and sub-central government	11.5	14.3	18.5	22.9
	Central government	11.5	14.3	18.5	22.9
	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 20 Mar 2023 18:56 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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