16-Mar-10
2006 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
EU average
OECD average
Highest rates of
income taxes [1]
Personal income
Corporate
tax %
income tax %
48.5
42.7
45.1
46.4
28.0
55.0
49.2
36.5
43.3
33.6
59.0
35.3
42.0
44.6
47.1
35.5
34.7
21.5
52.0
39.0
40.0
31.5
37.4
10.8
45.0
56.6
37.8
35.6
40.0
41.3
43.8
40.5
Disposable income [2] of average
production worker as % of gross pay [3]
Married with two
Single person
children [4]
30.0
25.0
34.0
36.1
24.0
28.0
26.0
34.4
38.9
29.0
17.3
18.0
12.5
33.0
39.5
27.5
30.4
29.0
29.6
33.0
28.0
19.0
27.5
19.0
35.0
28.0
21.3
20.0
30.0
39.3
29.4
28.1
76.0
66.8
58.1
76.1
77.6
59.1
69.4
71.0
56.3
74.4
64.7
74.6
85.3
71.5
80.6
89.4
73.4
95.0
63.7
78.9
70.9
67.8
77.5
77.6
79.5
69.1
78.3
69.6
73.1
75.6
69.9
73.4
87.7
80.9
77.9
87.2
99.8
70.9
76.9
82.9
75.4
72.8
79.2
93.1
108.6
84.3
86.4
90.9
100.5
95.0
71.7
96.9
79.3
69.6
88.9
96.3
86.7
77.2
90.9
69.6
79.6
88.6
82.4
84.9
[1] International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include rates of
state and local income taxes as reported in the OECD Tax Database.
[2] Gross earnings minus personal income tax and employees' social security contributions plus
family benefits.
[3] This percentage is influenced both by the overall tax level and the relative weight of personal
income taxes and employees' social security contributions in national tax mixes.
[4] One-earner family. Takes account of family allowances and/or tax reliefs.
Source: OECD in Figures 2009
http://browse.oecdbookshop.org/oecd/pdfs/browseit/0109061E.PDF
16-Feb-09
2005 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
EU average
OECD average
Highest rates of
income taxes [1]
Personal income
Corporate
tax %
income tax %
48.5
42.7
45.1
46.4
28.0
55.0
49.9
36.5
44.3
33.6
56.0
38.2
42.0
44.1
47.1
35.6
33.9
22.5
52.0
39.0
43.5
26.2
35.6
14.4
45.0
51.6
37.8
35.6
40.0
41.3
43.4
40.4
30.0
25.0
34.0
36.1
26.0
28.0
26.0
35.0
38.9
32.0
16.0
18.0
12.5
33.0
39.5
27.5
30.4
30.0
31.5
33.0
28.0
19.0
27.5
19.0
35.0
28.0
21.3
30.0
30.0
39.3
29.8
28.6
Disposable income of average
production worker as % of gross pay [2]
Married with two
Single person
children [3]
76.0
67.2
58.0
76.1
75.9
59.2
68.7
71.1
56.7
76.2
66.3
74.4
84.7
72.7
81.5
90.1
72.7
95.4
67.7
79.6
71.0
68.2
77.6
77.9
79.8
68.8
78.3
69.5
73.1
75.7
70.3
73.7
89.1
81.8
77.9
87.7
98.3
71.2
76.4
83.1
76.2
74.5
80.4
93.9
104.4
89.2
85.8
91.3
99.2
95.4
78.0
85.6
79.7
70.1
89.5
97.0
87.2
76.0
90.5
69.5
79.7
89.1
82.9
84.9
[1] International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include rates of
state and local income taxes as reported in the OECD Tax Database.
[2] Gross earnings minus personal income tax and employees' social security contributions plus
family benefits. This percentage is influenced both by the overall tax level and the relative weight
of personal income taxes and employees' social security contributions in national tax mixes.
[3] One-earner family. Takes account of family allowances and/or tax reliefs.
Source: OECD in Figures 2008
http://ocde.p4.siteinternet.com/publications/doifiles/012008061P1T027.xls
27-Nov-07
2004 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
EU average
OECD average
Highest rates of
income taxes [1]
Personal income
Corporate
tax %
income tax %
48.5
42.9
45.1
46.4
28.0
55.0
50.3
36.7
47.5
33.6
56.0
42.0
42.0
41.4
47.2
36.6
33.9
26.4
52.0
39.0
47.5
26.2
35.6
16.5
45.0
56.5
37.8
40.6
40.0
41.4
43.8
41.3
30.0
34.0
34.0
36.1
28.0
30.0
29.0
35.4
38.9
35.0
16.0
18.0
12.5
33.0
39.5
29.7
30.4
33.0
34.5
33.0
28.0
19.0
27.5
19.0
35.0
28.0
24.1
33.0
30.0
39.3
31.1
29.8
Disposable income of average
production worker as % of gross pay [2]
Married with two
Single person
children [3]
76.3
67.0
58.1
76.1
76.2
59.1
68.9
71.2
56.5
77.5
65.6
74.7
83.1
72.7
81.8
90.1
73.5
94.8
67.5
80.0
69.9
68.2
78.2
77.8
80.0
68.5
78.4
69.5
73.4
76.6
70.3
73.7
89.9
82.1
78.1
87.8
95.9
71.0
76.9
83.0
76.7
77.0
80.3
94.6
102.5
85.7
84.9
91.3
99.6
94.8
77.7
82.0
79.2
70.1
89.8
97.2
87.6
75.9
90.6
69.5
80.5
95.5
82.9
84.9
[1] International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include rates of
state and local income taxes as reported in the OECD Tax Database.
[2] Gross earnings minus personal income tax and employees' social security contributions plus
family benefits. This percentage is influenced both by the overall tax level and the relative weight
of personal income taxes and employees' social security contributions in national tax mixes.
[3] One-earner family. Takes account of family allowances and/or tax reliefs.
Source: OECD in Figures, 2007 Edition
http://puck.sourceoecd.org/vl=3011978/cl=20/nw=1/rpsv/figures_2007/en/page27.htm
29-Mar-07
2003 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
EU average
OECD average
Highest rates of
income taxes [1]
Personal income
Corporate
tax %
income tax %
48.5
42.9
45.1
46.4
28.0
54.3
51.1
37.9
47.5
33.6
55.9
42.0
42.0
41.4
47.1
36.7
33.9
29.1
52.0
39.0
47.5
26.2
35.6
38.0
45.0
56.2
37.6
40.6
40.0
41.4
43.9
42.1
30.0
34.0
34.0
36.6
31.0
30.0
29.0
35.4
40.2
35.0
18.0
18.0
12.5
34.0
40.9
29.7
30.4
34.0
34.5
33.0
28.0
27.0
33.0
25.0
35.0
28.0
24.1
30.0
30.0
39.4
31.7
30.7
Disposable income of average
production worker as % of gross pay [2]
Married with two
Single person
children [3]
76.3
68.0
58.0
75.9
76.7
57.8
68.1
71.1
58.7
79.8
67.0
74.8
84.0
73.1
81.8
90.9
74.7
94.5
69.0
80.3
69.8
68.5
78.3
79.0
80.3
68.8
78.3
70.2
73.7
76.4
70.9
74.1
85.2
83.1
76.6
87.5
98.5
70.5
76.1
83.1
80.1
79.3
82.5
95.5
103.7
86.5
85.8
91.4
100.2
94.5
79.2
82.8
79.4
70.4
90.0
94.1
88.2
76.5
90.6
70.2
81.1
95.1
83.6
85.3
[1] International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include rates of
state and local income taxes as reported in the OECD Tax Database.
[2] Gross earnings minus personal income tax and employees' social security contributions plus
family benefits. This percentage is influenced both by the overall tax level and the relative weight
of personal income taxes and employees' social security contributions in national tax mixes.
[3] One-earner family. Takes account of family allowances and/or tax reliefs.
Sources:
Revenue Statistics, 1965–2005 , OECD, Paris, 2006;
Taxing Wages, 2004-2005 , OECD, Paris, 2006
OECD in Figures, 2006-2007 Edition
http://www.oecd.org/document/43/0,2340,en_2649_201185_37806443_1_1_1_1,00.html
2002 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
EU average [4]
OECD average [4]
Highest rates of
income taxes [1]
Personal income
Corporate
tax %
income tax %
48.5
42.9
47.4
46.4
28.0
54.4
51.8
40.0
51.2
33.6
56.0
44.0
42.0
41.4
47.2
36.7
33.9
35.0
52.0
39.0
47.5
26.2
35.6
33.1
48.0
55.5
34.0
40.6
40.0
45.2
44.6
42.6
30.0
34.0
40.2
38.6
31.0
30.0
29.0
35.4
38.9
35.0
18.0
18.0
16.0
36.0
40.9
29.7
30.4
35.0
34.5
33.0
28.0
28.0
33.0
25.0
35.0
28.0
24.4
33.0
30.0
39.3
32.4
31.2
Disposable income of average
production worker as % of gross pay [2]
Married with two
Single person
children [3]
76.0
71.4
58.8
75.6
77.1
57.7
68.5
73.2
59.0
83.7
70.6
74.9
83.6
71.7
80.7
91.1
77.9
96.3
71.4
79.9
71.2
68.9
83.5
81.3
80.7
69.6
78.6
69.9
76.8
75.7
72.5
75.2
84.4
91.1
79.0
85.7
101.9
70.3
77.2
85.4
81.7
83.2
91.5
95.3
100.7
85.1
84.9
91.7
103.0
96.3
82.9
81.2
82.0
70.8
94.6
99.1
89.5
79.2
91.4
69.9
90.1
88.5
86.2
86.9
[1] International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include rates of
state and local income taxes as reported in the OECD Tax Database.
[2] Gross earnings minus personal income tax and employees' social security contributions plus
family benefits. This percentage is influenced both by the overall tax level and the relative weight
of personal income taxes and employees' social security contributions in national tax mixes.
[3] One-earner family. Takes account of family allowances and/or tax reliefs.
[4] Unweighted
Sources:
Revenue Statistics, 1965–2003, OECD, Paris, 2004;
Taxing Wages, 2003-2004 , OECD, Paris, 2004
OECD Tax Database;
Centre for Tax Policy and Administration, DAF.
Available at: http://dx.doi.org/10.1787/634788846751
2001 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
EU average [4]
OECD average [4]
Highest rates of
income taxes [1]
Personal income
Corporate
tax %
income tax %
47.0
50.0
52.1
43.2
21.9
54.3
52.5
47.3
51.2
42.5
40.0
43.1
42.0
45.9
45.5
41.8
43.1
40.0
52.0
39.0
47.5
26.2
35.6
36.6
48.0
58.2
39.4
35.6
40.0
46.1
47.6
43.6
30.0
34.0
40.2
42.1
31.0
30.0
29.0
36.4
38.9
37.5
18.0
30.0
20.0
36.0
40.9
30.8
37.5
35.0
35.0
33.0
28.0
n/a
35.2
29.0
35.0
28.0
24.7
33.0
30.0
45.5
33.5
32.9
Disposable income of average
production worker as % of gross pay [2]
Married with two
Single person
children [3]
76.7
71.7
58.3
74.5
76.8
56.7
67.6
73.0
59.3
82.3
68.3
76.3
83.1
72.2
83.8
90.8
75.2
96.6
67.1
80.5
71.2
69.0
83.6
80.4
81.1
68.3
78.6
69.1
76.8
75.6
71.8
74.8
85.8
91.8
78.4
85.2
96.9
69.8
76.5
85.6
81.1
82.1
90.1
97.0
97.7
86.5
88.0
91.5
100.7
96.6
77.9
83.3
82.5
75.0
93.9
98.6
90.0
78.2
91.6
69.1
89.2
88.0
85.3
86.6
n/a not available
[1] International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include rates of
state and local income taxes as reported in the OECD Tax Database.
[2] This percentage is influenced both by the overall tax level and the relative weight of personal
income taxes and employees' social security contributions in nation tax mixes.
[3] One-earner family. Takes account of family allowances and/or tax reliefs.
[4] Unweighted.
Sources:
Revenue Statistics, 1965–2002 , OECD, Paris, 2003;
Taxing Wages, 2002-2003 , OECD, Paris, 2004
OECD Tax Database;
Centre for Tax Policy and Administration, DAF.
Available at: http://213.253.134.29/oecd/pdfs/browseit/0104071E.PDF, downloaded 11/2/06.
2000 Comparative Income Tax Rates
Country
Australia
Austria
Belgium
Canada
Czech Republic
Denmark
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
4
EU average
OECD average4
Highest rates of
income taxes1
Personal income
Corporate
tax %
income tax %
48.5
50.0
65.6
48.6
40.5
63.3
59.7
62.9
53.8
..
41.5
48.6
48.0
50.8
50.0
44.0
47.2
40.0
60.0
39.0
55.3
40.0
46.6
42.0
48.0
53.3
51.0
48.4
40.0
45.6
53.5
49.4
Disposable income of average
production worker as % of gross pay2
Married with two
Single person
children3
36.0
34.0
40.2
43.4
31.0
32.0
29.0
41.7
54.0 a
..
18.0
30.0
24.0
37.0
40.9
30.8
39.6
35.0
35.0
33.0
28.0
30.0
35.2
15.0
35.8
28.0
29.4
44.1
30.0
39.5
35.4
31.9
77.2
72.1
58.1
73.4
76.8
55.9
66.4
73.2
58.0
81.9
67.6
78.6
79.7
71.5
83.8
90.8
73.4
97.1
63.8
80.5
70.8
68.6
82.3
80.1
81.5
67.1
78.7
71.3
76.4
74.5
73.0
74.4
77.2
73.7
69.0
77.7
82.7
62.6
66.4
79.0
80.4
81.8
73.3
91.3
89.9
76.0
88.0
91.6
86.1
97.1
68.8
80.5
75.1
70.5
86.3
83.2
90.7
67.1
83.6
71.3
78.8
84.7
79.3
79.5
Notes:
1
International comparisons should also take into account differences among countries in the
length of tax brackets, the amount of tax relief and rates of social security contributions. The
highest rate of income tax includes temporary special surcharges. All rates include (average)
rates of state and local income taxes as reported in the OECD Tax Database
2
This percentage is influenced both by the overall tax level and the relative weight of personal
income taxes and employees’ social security contributions in national tax mixes.
3
One-earner family. Takes account of family allowances and/or tax reliefs
4
Unweighted
a. Retained profits, includes highest local business tax.
Sources: OECD in Figures Statistics on the Member Countries, 2002.
Revenue Statistics, 1965–2000 , OECD, Paris, 2001;
Taxing Wages, 2000-2001 , OECD Paris, 2002; OECD Tax Database;
Centre for Tax Policy and Administration, DAF.