This platform and its APIs have reached their end of life and will be switched-off at the end of May 2024.

Data are not updated anymore. We invite you to use instead our new data dissemination platform OECD Data Explorer.

To find the corresponding OECD Data Explorer dataset, see this Excel file.

Go!
Year
Rates and thresholdsInformation on itemLump sum chargeInformation on item01 Marginal rateInformation on item01 Marginal rateInformation on item02 Marginal rateInformation on item02 Marginal rateInformation on item03 Marginal rateInformation on item03 Marginal rateInformation on item04 Marginal rateInformation on item04 Marginal rateInformation on item05 Marginal rateInformation on item05 Marginal rateInformation on item06 Marginal rateInformation on item06 Marginal rateInformation on item07 Marginal rateInformation on item07 Marginal rateInformation on itemMaximum contributionInformation on item% of payment given as relief from personal income taxInformation on item
01 Lower thresholdInformation on item01 Upper thresholdInformation on item02 Lower thresholdInformation on item02 Upper thresholdInformation on item03 Lower thresholdInformation on item03 Upper thresholdInformation on item04 Lower thresholdInformation on item04 Upper thresholdInformation on item05 Lower thresholdInformation on item05 Upper thresholdInformation on item06 Lower thresholdInformation on item06 Upper thresholdInformation on item07 Lower thresholdInformation on item
CountryScheduleInformation on itemTax BaseUnit
Austria1Adjusted profitsInformation on item..25.30.079 380.0......................................
BelgiumTaxable income measured for central government tax purposes..20.514 658.463 297.914.263 297.993 281.0............................17 221.7..
CanadaInformation on itemAnnual gross earnings..11.43 500.064 900.0..................................6 999.6Information on item50.0
ChileMonthly gross earningsInformation on item..0.12 000 000.0........................................
Colombia285 000.00.00.01 000 000.00.01 000 000.02 500 000.011.42 500 000.04 000 000.011.84 000 000.016 000 000.011.916 000 000.017 000 000.012.017 000 000.018 000 000.012.018 000 000.03 050 000.0100.0
Costa Rica..3.8283 842.0283 842.05.3283 842.0652 507.07.2652 507.01 305 014.07.71 305 014.01 957 521.08.11 957 521.0................
CzechiaAnnual gross earnings..6.8233 466.0........................................
2..14.6116 736.01 867 728.0..................................272 688.3..
EstoniaInformation on item1Monthly gross earnings192.733.0584.0......................................Information on item100.0
2Annual gross earnings..33.00.078 480.0..................................25 898.4..
Finland1..24.18 261.7187 625.0..................................45 217.6Information on item100.0
2..0.5........................................Information on item100.0
3..1.315 128.0......................................Information on item100.0
France1Information on item1 162.017.40.04 730.639.34 730.616 454.042.716 454.038 916.046.538 916.041 136.041.941 136.045 250.042.445 250.057 590.045.857 590.0....
HungaryTaxable income measured for central government tax purposes..13.02 700 000.0......................................100.0
Taxable income modified for sub-central government purposes..18.52 400 000.0........................................
IcelandAnnual gross earnings..6.4..........................................
IsraelMonthly gross earnings..6.00.06 331.017.86 331.045 075.0............................7 286.033.0
ItalyWeekly gross earnings3 898.324.016 243.048 279.025.048 279.0..................................
JapanMonthly gross earnings16 590.0........................................1 020 000.0..
KoreaInformation on item..9.0Information on item330 000.05 240 000.0......................................
LatviaAnnual gross earnings..31.16 000.078 100.0......................................
Lithuania2Taxable income measured for central government tax purposes611.512.5..8 760.019.58 760.064 676.3............................12 611.9100.0
LuxembourgInformation on item1Adjusted profits..22.927 083.5135 417.3......................................
2..1.40.0........................................
MexicoInformation on item1Annual gross earnings8 663.0............................................
232 000.0............................................
Netherlands1Taxable income measured for central government tax purposes..27.70.035 472.0..................................9 808.0..
2..5.50.059 706.0..................................3 283.8..
Norway1Annual gross earnings..11.264 650.0........................................
PortugalMonthly gross earnings..21.4664.85 318.4......................................
Slovak Republic..33.2566.57 931.0..................................2 629.1Information on item100.0
2..14.0566.5......................................Information on item100.0
Slovenia1451.438.21 181.86 893.6..................................2 633.3Information on item100.0
SpainInformation on itemAnnual gross earnings..30.611 527.249 552.8..................................15 163.2Information on item100.0
Sweden..29.0........................................Information on item100.0
Switzerland..10.0..........................................
TürkiyeInformation on item....5 004.037 530.0......................................
2....1 726.412 947.9......................................
United Kingdom1Information on item..10.311 908.050 270.03.350 270.0..................................
2Information on itemInformation on item3.2..Information on item6 725.0........................................
United StatesInformation on item1..15.30.0147 000.02.9147 000.0..................................
Data extracted on 21 May 2024 17:37 UTC (GMT) from OECD.Stat

Information

Please check the i to get information