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	54.3	59.5	59.5	45.7
	Employer SSC	28.0	28.0	28.0	6.9
	All-in	41.5	48.2	48.2	42.0
	Employee SSC	18.0	18.0	18.0	0.0
	Combined central and sub-central government	23.5	30.2	30.2	42.0
	Central government	23.5	30.2	30.2	42.0
	Sub-central government	0.0	0.0	0.0	0.0
Belgium	Total tax wedge	68.5	68.7	68.7	67.8
	Employer SSC	41.0	27.0	27.0	27.0
	All-in	55.6	60.2	60.2	59.0
	Employee SSC	14.2	14.2	14.2	13.1
	Combined central and sub-central government	41.4	46.0	46.0	46.0
	Central government	29.4	32.6	32.6	32.6
	Sub-central government	12.0	13.4	13.4	13.4
Canada	Total tax wedge	41.9	31.9	44.5	44.5
	Employer SSC	11.2	3.3	2.0	2.0
	All-in	35.4	29.7	43.4	43.4
	Employee SSC	7.3	0.0	0.0	0.0
	Combined central and sub-central government	28.1	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	0.0	0.0	0.0	0.0
	All-in	7.0	7.0	10.3	10.3
	Employee SSC	7.0	7.0	7.0	7.0
	Combined central and sub-central government	0.0	0.0	3.3	3.3
	Central government	0.0	0.0	3.3	3.3
	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	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
Czechia	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	48.6	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	41.2	41.2
	Employer SSC	33.8	33.8	33.8	33.8
	All-in	21.3	32.4	21.3	21.3
	Employee SSC	1.6	1.6	1.6	1.6
	Combined central and sub-central government	19.7	30.8	19.7	19.7
	Central government	19.7	30.8	19.7	19.7
	Sub-central government	0.0	0.0	0.0	0.0
Finland	Total tax wedge	56.1	56.1	59.0	59.0
	Employer SSC	21.1	21.1	21.1	21.1
	All-in	46.8	46.8	50.4	50.4
	Employee SSC	10.8	10.3	10.3	10.3
	Combined central and sub-central government	36.0	36.5	40.1	40.1
	Central government	0.0	17.5	21.1	21.1
	Sub-central government	36.0	18.9	18.9	18.9
France	Total tax wedge	64.6	57.7	59.4	60.0
	Employer SSC	90.2	36.5	42.5	44.3
	All-in	32.6	42.2	42.2	42.2
	Employee SSC	11.3	10.3	10.3	10.3
	Combined central and sub-central government	21.3	32.0	32.0	32.0
	Central government	21.3	32.0	32.0	32.0
	Sub-central government	0.0	0.0	0.0	0.0
Germany	Total tax wedge	54.1	58.4	53.9	47.0
	Employer SSC	20.0	20.0	10.5	0.0
	All-in	45.0	50.1	49.1	47.0
	Employee SSC	20.3	20.3	10.5	0.0
	Combined central and sub-central government	24.7	29.7	38.6	47.0
	Central government	24.7	29.7	38.6	47.0
	Sub-central government	0.0	0.0	0.0	0.0
Greece	Total tax wedge	45.2	46.6	50.8	50.8
	Employer SSC	22.4	22.4	22.4	22.4
	All-in	32.9	34.6	39.8	39.8
	Employee SSC	14.0	14.0	14.0	14.0
	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	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	40.2	40.2	47.7	47.7
	Employer SSC	6.4	6.4	6.4	6.4
	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	56.8	56.8
	Employer SSC	11.1	11.1	11.1	11.1
	All-in	28.5	48.5	52.0	52.0
	Employee SSC	4.0	4.0	4.0	4.0
	Combined central and sub-central government	24.5	44.5	48.0	48.0
	Central government	24.5	44.5	48.0	48.0
	Sub-central government	0.0	0.0	0.0	0.0
Israel	Total tax wedge	36.8	36.8	47.0	50.7
	Employer SSC	7.6	7.6	7.6	7.6
	All-in	32.0	32.0	43.0	47.0
	Employee SSC	12.0	12.0	12.0	12.0
	Combined central and sub-central government	20.0	20.0	31.0	35.0
	Central government	20.0	20.0	31.0	35.0
	Sub-central government	0.0	0.0	0.0	0.0
Italy	Total tax wedge	56.1	62.7	64.2	63.7
	Employer SSC	31.6	31.6	31.6	31.6
	All-in	42.3	51.0	52.9	52.2
	Employee SSC	8.7	8.7	9.5	9.5
	Combined central and sub-central government	33.6	42.3	43.4	42.7
	Central government	31.2	39.9	39.5	38.9
	Sub-central government	2.4	2.4	3.8	3.8
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	30.3	31.0	24.6	33.0
	Employer SSC	11.0	11.0	6.5	6.5
	All-in	22.6	23.4	19.7	28.6
	Employee SSC	9.3	9.3	4.8	4.8
	Combined central and sub-central government	13.4	14.1	14.9	23.8
	Central government	12.2	12.9	13.5	21.7
	Sub-central government	1.2	1.3	1.4	2.2
Latvia	Total tax wedge	47.4	47.4	44.5	44.5
	Employer SSC	23.6	23.6	23.6	23.6
	All-in	34.9	34.9	31.4	31.4
	Employee SSC	10.5	10.5	10.5	10.5
	Combined central and sub-central government	24.4	24.4	20.9	20.9
	Central government	24.4	24.4	20.9	20.9
	Sub-central government	0.0	0.0	0.0	0.0
Lithuania	Total tax wedge	47.2	44.1	44.1	40.6
	Employer SSC	1.8	1.8	1.8	1.8
	All-in	46.3	43.1	43.1	39.5
	Employee SSC	19.5	19.5	19.5	19.5
	Combined central and sub-central government	26.8	23.6	23.6	20.0
	Central government	26.8	23.6	23.6	20.0
	Sub-central government	0.0	0.0	0.0	0.0
Luxembourg	Total tax wedge	53.2	58.5	57.0	56.5
	Employer SSC	13.8	13.8	13.8	13.8
	All-in	46.8	52.7	51.0	50.5
	Employee SSC	12.5	12.5	12.5	12.5
	Combined central and sub-central government	34.3	40.3	38.5	38.1
	Central government	34.3	40.3	38.5	38.1
	Sub-central government	0.0	0.0	0.0	0.0
Mexico	Total tax wedge	17.4	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	51.0	51.0	51.1	51.1
	Employer SSC	11.8	11.8	0.0	0.0
	All-in	45.2	45.2	51.1	51.1
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	45.2	45.2	51.1	51.1
	Central government	45.2	45.2	51.1	51.1
	Sub-central government	0.0	0.0	0.0	0.0
New Zealand	Total tax wedge	17.5	33.0	33.0	33.0
	Employer SSC	0.0	0.0	0.0	0.0
	All-in	17.5	33.0	33.0	33.0
	Employee SSC	0.0	0.0	0.0	0.0
	Combined central and sub-central government	17.5	33.0	33.0	33.0
	Central government	17.5	33.0	33.0	33.0
	Sub-central government	0.0	0.0	0.0	0.0
Norway	Total tax wedge	41.6	49.9	49.9	52.6
	Employer SSC	13.0	13.0	13.0	13.0
	All-in	34.0	43.4	43.4	46.4
	Employee SSC	8.0	8.0	8.0	8.0
	Combined central and sub-central government	26.0	35.4	35.4	38.4
	Central government	12.7	22.1	22.1	25.1
	Sub-central government	13.4	13.4	13.4	13.4
Poland	Total tax wedge	38.3	38.3	38.3	38.3
	Employer SSC	16.4	16.4	16.4	16.4
	All-in	28.2	28.2	28.2	28.2
	Employee SSC	17.8	17.8	17.8	17.8
	Combined central and sub-central government	10.4	10.4	10.4	10.4
	Central government	10.4	10.4	10.4	10.4
	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	45.9	45.9	45.9	49.1
	Employer SSC	29.7	29.7	29.7	29.7
	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	44.3	47.9	51.3	53.8
	Employer SSC	29.9	29.9	29.9	29.9
	All-in	27.6	32.4	36.7	40.0
	Employee SSC	6.4	6.4	6.4	6.4
	Combined central and sub-central government	21.3	26.0	30.3	33.6
	Central government	11.2	14.0	14.0	17.3
	Sub-central government	10.0	12.0	16.3	16.3
Sweden	Total tax wedge	46.2	49.3	65.9	65.9
	Employer SSC	31.4	31.4	31.4	31.4
	All-in	29.2	33.4	55.2	55.2
	Employee SSC	7.0	7.0	0.0	0.0
	Combined central and sub-central government	22.2	26.4	55.2	55.2
	Central government	-13.2	-5.9	23.0	23.0
	Sub-central government	35.5	32.2	32.2	32.2
Switzerland	Total tax wedge	26.7	32.5	35.9	39.5
	Employer SSC	6.4	6.4	6.4	5.8
	All-in	22.0	28.1	31.8	36.0
	Employee SSC	6.4	6.4	6.4	5.8
	Combined central and sub-central government	15.6	21.7	25.4	30.2
	Central government	2.5	5.5	7.3	9.5
	Sub-central government	13.1	16.3	18.1	20.7
Türkiye	Total tax wedge	47.8	47.8	47.8	47.8
	Employer SSC	17.5	17.5	17.5	17.5
	All-in	38.7	38.7	38.7	38.7
	Employee SSC	15.0	15.0	15.0	15.0
	Combined central and sub-central government	23.7	23.7	23.7	23.7
	Central government	23.7	23.7	23.7	23.7
	Sub-central government	0.0	0.0	0.0	0.0
United Kingdom	Total tax wedge	41.3	41.3	50.0	50.0
	Employer SSC	14.5	14.5	14.5	14.5
	All-in	32.7	32.7	42.7	42.7
	Employee SSC	12.7	12.7	2.7	2.7
	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 18 Apr 2024 19:33 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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