28-Apr-14
Taxation of Wage Income (2013): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
46.5%
43.7%
45.3%
49.5%
39.5%
20.1%
56.2%
20.6%
48.9%
54.1%
47.5%
46.0%
16.0%
44.4%
48.0%
50.0%
47.3%
50.6%
38.1%
43.6%
30.0%
49.9%
33.0%
40.0%
20.9%
50.3%
21.6%
38.9%
52.0%
56.7%
36.1%
35.8%
45.0%
46.3%
46.5%
43.7%
59.4%
49.5%
39.5%
31.1%
56.2%
22.6%
56.6%
54.9%
47.5%
46.0%
34.5%
44.4%
52.0%
50.0%
47.3%
51.1%
41.9%
45.0%
31.7%
53.1%
33.0%
47.8%
38.8%
61.3%
35.0%
61.0%
52.0%
56.7%
41.8%
35.8%
47.0%
47.7%
46.5%
50.0%
53.7%
49.5%
40.0%
15.0%
60.4%
21.0%
51.1%
54.5%
47.5%
46.0%
16.0%
46.2%
48.0%
50.0%
48.6%
50.8%
41.8%
43.6%
30.0%
52.0%
33.0%
40.0%
32.0%
56.5%
25.0%
50.0%
52.0%
56.7%
41.7%
35.8%
45.0%
46.3%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.3
2.0
1.0
10.6
12.8
0.4
1.2
0.2
2.5
15.1
5.7
5.5
0.0
1.5
1.0
6.2
10.1
4.5
8.6
3.1
4.0
1.2
1.3
1.6
2.4
16.2
4.0
5.4
11.7
1.5
3.4
3.3
4.2
8.5
2
AW 3
77,530
41,693
46,810
48,078
6,607,476
298,770
395,722
11,664
42,493
36,980
45,170
20,604
2,914,514
6,191,179
32,381
131,033
29,704
4,901,704
39,829,650
52,902
97,941
48,109
53,234
524,177
41,442
17,335
10,015
17,611
26,027
391,990
88,161
31,744
35,548
48,463
AW in $
(using
PPP)4
52,639
50,322
56,171
38,948
18,989
22,460
51,772
21,217
46,748
43,984
57,818
31,892
22,930
44,883
40,175
32,419
39,430
47,771
47,075
57,591
12,501
58,252
36,381
59,548
22,968
28,696
19,716
29,528
38,278
45,388
64,298
29,436
51,255
48,463
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the
additional central and sub-central government personal income tax resulting from a unit increase in gross wage
earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in
central government taxes etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold
level reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal
income tax, plus employee social security contribution, resulting from a unit increase in gross wage earnings. The
all-in rate takes account of the same aspects as the combined rate, but does in addition include employee social
security contributions and if they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time
manual and non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on
manual workers in the manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income
(derived according to the OECD Taxing Wages framework) for a single person without dependants based on the
earnings level where the top statutory rate first applies. The fourth column shows the gross wage earnings
threshold at which the top statutory rate is met, measured as a multiple of the AW. The table also reports the 'Allin' rate at this threshold. The results, which use tax rates applicable to the tax year, take into account
basic/standard income tax allowances and tax credits. The marginal tax rates are derived on the basis of a unit
increase in gross wage earnings at the column 4 threshold. The reported marginal tax rate may not be the
maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax
relief as is the case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may
be different from those published in Taxing Wages where updated information is available, such as revised AW
figures. Further explanatory notes may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal
combined personal income tax rate is reached.
Source: OECD Tax Database, Table I.7.
3. This column shows the average wage, as described in OECD Taxing Wages.
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#pir
4.
This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
28-Apr-14
Taxation of Wage Income (2012): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
47.5%
43.7%
45.3%
48.0%
39.5%
20.1%
56.1%
20.4%
47.7%
54.0%
47.5%
40.9%
20.3%
44.4%
48.0%
48.0%
47.3%
47.3%
38.2%
41.3%
30.0%
49.3%
33.0%
40.0%
20.9%
43.6%
16.5%
31.9%
52.0%
56.6%
36.1%
35.7%
50.0%
41.8%
47.5%
43.7%
59.4%
48.0%
39.5%
31.1%
56.1%
23.2%
55.5%
54.8%
47.5%
57.4%
38.8%
44.4%
52.0%
60.0%
47.3%
47.8%
41.8%
42.7%
31.7%
49.3%
33.0%
47.8%
38.8%
54.6%
29.9%
54.0%
52.0%
56.6%
41.8%
35.7%
52.0%
43.2%
47.5%
50.0%
53.7%
48.0%
40.0%
15.0%
60.2%
21.0%
49.0%
54.4%
47.5%
49.0%
16.0%
46.2%
48.0%
48.0%
48.6%
50.0%
41.8%
41.3%
30.0%
52.0%
33.0%
40.0%
32.0%
49.0%
19.0%
41.0%
52.0%
56.6%
41.7%
35.7%
50.0%
41.8%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.4
2.0
1.0
10.7
13.4
0.4
1.1
0.2
1.8
15.4
5.8
5.4
0.9
1.5
1.0
3.9
10.2
4.6
8.9
3.2
4.2
1.2
1.4
1.6
2.5
10.1
0.4
1.4
11.8
1.5
3.4
3.4
4.3
8.3
2
AW 3
73,494
40,708
45,886
46,940
6,218,613
302,993
392,000
11,004
41,662
36,248
44,300
22,240
2,838,864
5,856,000
32,514
128,549
29,315
4,893,341
38,811,570
51,752
94,875
47,075
51,278
504,929
40,205
17,040
9,810
17,538
25,894
387,960
87,662
29,209
34,877
47,960
AW in $
(using
PPP)4
49,622
49,320
55,108
37,887
17,863
22,791
51,358
20,536
45,920
43,103
57,056
33,158
22,728
43,231
39,877
32,087
38,902
46,744
45,772
57,308
12,146
57,035
35,409
57,617
22,127
28,170
19,282
29,089
37,813
44,598
63,002
28,300
50,572
47,960
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the
additional central and sub-central government personal income tax resulting from a unit increase in gross wage
earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in
central government taxes etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold
level reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal
income tax, plus employee social security contribution, resulting from a unit increase in gross wage earnings. The
all-in rate takes account of the same aspects as the combined rate, but does in addition include employee social
security contributions and if they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time
manual and non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on
manual workers in the manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income
(derived according to the OECD Taxing Wages framework) for a single person without dependants based on the
earnings level where the top statutory rate first applies. The fourth column shows the gross wage earnings
threshold at which the top statutory rate is met, measured as a multiple of the AW. The table also reports the 'Allin' rate at this threshold. The results, which use tax rates applicable to the tax year, take into account
basic/standard income tax allowances and tax credits. The marginal tax rates are derived on the basis of a unit
increase in gross wage earnings at the column 4 threshold. The reported marginal tax rate may not be the
maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax
relief as is the case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may
be different from those published in Taxing Wages where updated information is available, such as revised AW
figures. Further explanatory notes may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal
combined personal income tax rate is reached.
Source: OECD Tax Database, Table I.7.
3. This column shows the average wage, as described in OECD Taxing Wages.
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#pir
4.
This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
28-Apr-14
Taxation of Wage Income (2011): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
46.5%
43.7%
45.3%
46.4%
39.7%
20.1%
56.1%
20.4%
48.2%
50.2%
47.5%
41.1%
35.6%
44.4%
48.0%
45.0%
47.2%
47.2%
35.2%
41.3%
30.0%
49.6%
33.0%
40.0%
20.9%
44.5%
16.5%
31.9%
45.0%
56.6%
36.1%
35.7%
50.0%
41.7%
46.5%
43.7%
59.4%
46.4%
39.7%
31.1%
56.1%
23.2%
55.5%
51.0%
47.5%
57.3%
53.1%
44.4%
52.0%
57.0%
47.2%
47.8%
38.8%
43.5%
31.7%
49.6%
33.0%
47.8%
38.8%
55.5%
29.9%
54.0%
45.0%
56.6%
41.8%
35.7%
52.0%
43.2%
46.5%
50.0%
53.7%
46.4%
40.0%
15.0%
60.2%
21.0%
49.2%
50.5%
47.5%
49.0%
16.0%
46.2%
48.0%
45.0%
48.5%
50.0%
38.5%
41.3%
30.0%
52.0%
33.0%
40.0%
32.0%
50.0%
19.0%
41.0%
45.0%
56.6%
41.7%
35.7%
50.0%
41.9%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.6
2.0
1.0
2.8
13.9
0.4
1.1
0.2
1.8
15.8
6.0
5.1
0.8
1.5
1.0
3.8
10.4
4.7
3.0
3.2
4.3
1.2
1.4
1.6
2.6
10.6
0.4
1.4
7.1
1.5
3.2
3.5
4.4
8.3
2
AW 3
69,903
39,693
44,636
45,469
5,804,093
294,987
386,457
10,368
40,243
35,497
43,300
23,391
2,645,712
5,628,000
32,264
125,405
28,820
4,821,385
36,816,740
50,680
91,014
46,287
49,395
491,547
38,731
16,208
9,592
17,373
25,515
376,309
86,130
25,323
34,083
46,895
AW in $
(using
PPP)4
46,261
47,821
53,204
36,671
16,678
21,903
50,259
19,784
44,367
42,027
55,614
33,745
21,397
42,137
39,002
31,790
37,505
44,869
43,081
55,932
11,862
55,654
33,242
54,784
21,241
25,826
18,865
27,777
36,169
42,666
59,753
25,658
48,819
46,895
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the
additional central and sub-central government personal income tax resulting from a unit increase in gross wage
earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in
central government taxes etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold
level reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal
income tax, plus employee social security contribution, resulting from a unit increase in gross wage earnings. The
all-in rate takes account of the same aspects as the combined rate, but does in addition include employee social
security contributions and if they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time
manual and non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on
manual workers in the manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income
(derived according to the OECD Taxing Wages framework) for a single person without dependants based on the
earnings level where the top statutory rate first applies. The fourth column shows the gross wage earnings
threshold at which the top statutory rate is met, measured as a multiple of the AW. The table also reports the 'Allin' rate at this threshold. The results, which use tax rates applicable to the tax year, take into account
basic/standard income tax allowances and tax credits. The marginal tax rates are derived on the basis of a unit
increase in gross wage earnings at the column 4 threshold. The reported marginal tax rate may not be the
maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax
relief as is the case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may
be different from those published in Taxing Wages where updated information is available, such as revised AW
figures. Further explanatory notes may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal
combined personal income tax rate is reached.
Source: OECD Tax Database, Table I.7.
3. This column shows the average wage, as described in OECD Taxing Wages.
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#pir
4.
This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
28-Apr-14
Taxation of Wage Income (2010): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
46.5%
43.7%
45.3%
46.4%
40.0%
20.1%
48.1%
20.4%
48.2%
38.4%
47.5%
37.8%
40.6%
44.3%
47.0%
45.0%
40.5%
47.2%
35.3%
34.7%
30.0%
49.5%
35.5%
40.0%
23.7%
40.8%
16.5%
31.9%
43.0%
56.6%
36.4%
35.7%
50.0%
41.7%
46.5%
43.7%
59.4%
46.4%
40.0%
31.1%
56.1%
23.2%
55.5%
50.5%
47.5%
53.8%
57.6%
44.3%
52.1%
57.0%
50.9%
47.8%
38.6%
47.0%
31.7%
49.5%
35.5%
47.8%
34.9%
51.8%
29.9%
54.0%
43.0%
56.6%
41.4%
35.7%
51.0%
43.2%
46.5%
50.0%
53.7%
46.4%
40.0%
15.0%
52.2%
21.0%
49.0%
46.7%
47.5%
45.0%
32.0%
46.1%
47.0%
45.0%
45.2%
50.0%
38.5%
39.0%
30.0%
52.0%
35.5%
40.0%
32.0%
45.9%
19.0%
41.0%
43.0%
56.6%
41.7%
35.7%
50.0%
41.9%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.7
2.1
1.0
2.9
14.0
0.4
1.1
0.2
1.8
2.8
6.2
4.9
1.6
1.5
5.4
3.9
3.0
4.7
3.0
0.9
4.5
1.2
1.5
1.6
2.7
10.2
0.5
1.4
2.4
1.5
3.2
3.9
4.4
8.4
2
AW 3
66,724
38,504
43,423
44,400
5,508,104
287,320
376,073
9,712
39,395
34,693
41,736
24,156
2,512,020
5,256,000
32,308
121,581
28,230
4,773,076
36,929,183
49,393
87,324
45,215
48,007
471,669
36,482
16,542
9,325
16,915
24,786
368,208
85,068
21,809
34,297
45,665
AW in $
(using
PPP)4
44,302
45,762
50,843
36,296
15,518
20,593
48,499
18,539
43,253
40,493
52,407
34,426
20,025
39,870
38,327
30,591
36,184
42,772
43,873
53,557
11,414
53,233
31,948
52,334
20,045
26,175
18,279
26,373
34,555
40,939
56,366
23,188
49,625
45,665
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the
additional central and sub-central government personal income tax resulting from a unit increase in gross wage
earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in
central government taxes etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold
level reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal
income tax, plus employee social security contribution, resulting from a unit increase in gross wage earnings. The
all-in rate takes account of the same aspects as the combined rate, but does in addition include employee social
security contributions and if they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time
manual and non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on
manual workers in the manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income
(derived according to the OECD Taxing Wages framework) for a single person without dependants based on the
earnings level where the top statutory rate first applies. The fourth column shows the gross wage earnings
threshold at which the top statutory rate is met, measured as a multiple of the AW. The table also reports the 'Allin' rate at this threshold. The results, which use tax rates applicable to the tax year, take into account
basic/standard income tax allowances and tax credits. The marginal tax rates are derived on the basis of a unit
increase in gross wage earnings at the column 4 threshold. The reported marginal tax rate may not be the
maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax
relief as is the case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may
be different from those published in Taxing Wages where updated information is available, such as revised AW
figures. Further explanatory notes may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal
combined personal income tax rate is reached.
Source: OECD Tax Database, Table I.7.
3. This column shows the average wage, as described in OECD Taxing Wages.
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#pir
4.
This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
28-Apr-14
Taxation of Wage Income (2009): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
46.5%
43.7%
45.3%
46.4%
40.0%
20.1%
54.8%
20.6%
48.6%
37.6%
47.5%
33.6%
45.0%
39.6%
46.0%
46.0%
40.2%
47.3%
35.4%
34.7%
28.0%
50.2%
38.0%
40.0%
23.7%
37.4%
16.5%
31.9%
43.0%
56.5%
36.4%
35.6%
40.0%
41.7%
46.5%
43.7%
59.4%
46.4%
40.0%
31.1%
62.8%
22.4%
55.0%
49.8%
47.5%
49.6%
62.0%
39.6%
50.2%
58.0%
50.7%
47.7%
38.5%
47.0%
29.6%
50.2%
38.0%
47.8%
34.9%
48.4%
29.9%
54.0%
43.0%
56.5%
41.4%
35.6%
51.0%
43.2%
46.5%
50.0%
53.7%
46.4%
40.0%
15.0%
59.6%
21.0%
49.1%
45.8%
47.5%
40.0%
36.0%
41.2%
46.0%
46.0%
44.9%
50.0%
38.5%
38.9%
28.0%
52.0%
38.0%
40.0%
32.0%
42.0%
19.0%
41.0%
43.0%
56.5%
41.7%
35.6%
40.0%
41.9%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.8
2.1
1.0
3.0
16.9
0.4
1.0
0.2
1.8
2.8
6.3
3.6
0.8
1.7
7.9
3.8
3.0
4.7
3.2
1.0
4.7
1.2
1.5
1.6
2.9
4.6
0.5
1.4
2.4
1.5
3.3
3.1
1.3
8.6
2
AW 3
63,546
37,832
42,149
42,516
4,478,647
281,887
367,051
9,492
38,444
34,132
40,600
24,619
2,436,408
5,076,000
31,802
120,028
27,419
4,828,001
34,410,564
48,185
84,727
44,412
46,653
456,214
34,878
15,613
9,043
16,079
24,164
362,291
83,974
18,709
33,391
44,295
AW in $
(using
PPP)4
44,055
44,984
49,296
35,351
12,519
20,358
47,037
18,167
42,730
39,797
50,365
35,430
19,478
40,763
35,786
30,203
35,316
41,821
41,851
53,326
11,381
52,983
31,969
51,133
18,777
24,749
17,758
25,045
34,191
40,791
55,503
20,590
51,101
44,295
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the
additional central and sub-central government personal income tax resulting from a unit increase in gross wage
earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in
central government taxes etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold
level reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal
income tax, plus employee social security contribution, resulting from a unit increase in gross wage earnings. The
all-in rate takes account of the same aspects as the combined rate, but does in addition include employee social
security contributions and if they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time
manual and non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on
manual workers in the manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income
(derived according to the OECD Taxing Wages framework) for a single person without dependants based on the
earnings level where the top statutory rate first applies. The fourth column shows the gross wage earnings
threshold at which the top statutory rate is met, measured as a multiple of the AW. The table also reports the 'Allin' rate at this threshold. The results, which use tax rates applicable to the tax year, take into account
basic/standard income tax allowances and tax credits. The marginal tax rates are derived on the basis of a unit
increase in gross wage earnings at the column 4 threshold. The reported marginal tax rate may not be the
maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax
relief as is the case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may
be different from those published in Taxing Wages where updated information is available, such as revised AW
figures. Further explanatory notes may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal
combined personal income tax rate is reached.
Source: OECD Tax Database, Table I.7.
3. This column shows the average wage, as described in OECD Taxing Wages.
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#pir
4.
This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
28-Apr-14
1
Taxation of Wage Income (2008): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
46.5%
43.7%
45.3%
46.4%
40.0%
20.3%
55.0%
20.9%
49.2%
37.6%
47.5%
33.6%
45.0%
34.3%
41.0%
47.0%
40.2%
47.2%
35.4%
34.7%
28.0%
50.3%
39.0%
40.0%
31.5%
37.4%
10.4%
31.9%
43.0%
56.4%
36.4%
35.6%
40.0%
41.7%
46.5%
43.7%
59.4%
46.4%
40.0%
32.8%
63.0%
21.5%
55.6%
49.8%
47.5%
49.6%
62.0%
34.3%
47.0%
59.0%
50.7%
47.8%
38.5%
46.9%
29.7%
50.3%
39.0%
47.8%
42.7%
48.4%
23.8%
54.0%
43.0%
56.4%
41.4%
35.6%
41.0%
43.2%
46.5%
50.0%
53.7%
46.4%
40.0%
15.0%
59.7%
21.0%
50.1%
45.8%
47.5%
40.0%
36.0%
35.7%
41.0%
47.0%
44.9%
50.0%
38.5%
38.9%
28.0%
52.0%
39.0%
40.0%
40.0%
42.0%
19.0%
41.0%
43.0%
56.4%
41.7%
35.6%
40.0%
41.9%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.5
1.9
1.0
2.9
18.3
0.4
1.0
0.2
1.8
2.8
6.2
3.7
0.7
0.2
1.1
3.6
3.1
4.5
3.3
0.9
4.9
1.3
1.6
1.5
2.9
4.5
0.4
1.4
2.5
1.4
3.3
2.7
1.2
8.4
AW 3
2
60,321
37,258
40,698
42,907
4,218,584
272,651
359,300
10,045
37,372
33,580
41,000
23,835
2,336,124
5,448,000
32,550
119,233
26,845
4,983,948
33,658,172
47,044
81,306
43,146
44,521
443,812
33,711
15,581
8,820
15,769
23,252
352,470
83,088
19,074
33,382
43,196
AW in $
(using
4
PPP)
40,783
43,705
46,592
34,760
12,186
19,117
44,844
18,302
40,727
38,062
50,514
34,001
18,049
46,397
34,208
30,832
34,030
42,654
42,837
51,912
10,885
51,222
29,866
50,709
18,158
24,000
16,559
24,858
32,288
40,175
53,651
21,431
51,290
43,196
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the
additional central and sub-central government personal income tax resulting from a unit increase in gross wage
earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in
central government taxes etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold
level reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal
income tax, plus employee social security contribution, resulting from a unit increase in gross wage earnings. The
all-in rate takes account of the same aspects as the combined rate, but does in addition include employee social
security contributions and if they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time
manual and non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on
manual workers in the manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income
(derived according to the OECD Taxing Wages framework) for a single person without dependants based on the
earnings level where the top statutory rate first applies. The fourth column shows the gross wage earnings
threshold at which the top statutory rate is met, measured as a multiple of the AW. The table also reports the 'Allin' rate at this threshold. The results, which use tax rates applicable to the tax year, take into account
basic/standard income tax allowances and tax credits. The marginal tax rates are derived on the basis of a unit
increase in gross wage earnings at the column 4 threshold. The reported marginal tax rate may not be the
maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico
and Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax
relief as is the case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may
be different from those published in Taxing Wages where updated information is available, such as revised AW
figures. Further explanatory notes may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top
marginal combined personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
Source:
OECD shows
Tax Database,
Table
I.7. in USD, using OECDs purchasing power parity exchange rates.
4.
This column
the average
wage
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#pir
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2007): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
46.5%
43.7%
45.3%
46.4%
40.0%
28.0%
55.0%
21.9%
49.2%
37.6%
47.5%
33.6%
54.0%
34.3%
41.0%
48.0%
40.2%
47.2%
35.5%
34.7%
20.7%
50.2%
39.0%
40.0%
31.5%
37.4%
0.4%
31.9%
43.0%
56.5%
36.7%
35.6%
40.0%
41.3%
46.5%
43.7%
59.4%
46.4%
40.0%
40.5%
63.0%
22.5%
56.1%
49.8%
47.5%
49.6%
71.0%
34.3%
47.0%
60.0%
50.7%
47.8%
38.3%
46.9%
22.5%
50.2%
39.0%
47.8%
42.7%
48.4%
13.8%
54.0%
43.0%
56.5%
41.8%
35.6%
41.0%
42.7%
46.5%
50.0%
53.7%
46.4%
40.0%
32.0%
59.7%
22.0%
50.5%
45.8%
47.5%
40.0%
36.0%
35.7%
41.0%
48.0%
44.9%
50.0%
38.5%
39.0%
28.0%
52.0%
39.0%
40.0%
40.0%
42.0%
19.0%
41.0%
43.0%
56.5%
42.1%
35.6%
40.0%
41.4%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
2.6
1.9
1.0
2.9
18.2
1.5
1.0
0.2
1.8
2.8
6.3
3.7
0.8
0.2
1.1
3.7
3.2
4.5
3.2
0.9
1.4
1.3
1.4
1.5
3.1
4.4
0.5
1.4
2.6
1.5
3.2
2.9
1.2
8.4
2
AW 3
57,120
36,228
38,659
41,885
3,856,095
250,710
346,400
8,939
35,559
32,413
40,100
23,893
2,156,184
5,076,000
31,185
112,986
25,805
4,988,400
32,361,506
45,266
77,145
42,000
43,022
420,917
32,292
15,549
7,997
14,625
21,989
336,818
83,325
17,238
33,216
42,064
AW in $
(using
PPP)4
40,032
41,728
43,556
34,558
11,681
17,964
42,029
16,096
37,772
36,267
48,236
33,220
16,404
44,841
32,510
30,356
31,560
41,468
42,074
48,920
10,461
48,942
28,531
47,922
17,506
23,545
14,642
23,221
30,160
37,876
52,005
19,930
51,425
42,064
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the top statutory personal income tax rate first applies.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where tax
allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2006): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
43.7%
45.1%
46.4%
40.0%
28.0%
55.0%
22.9%
49.2%
37.6%
43.3%
33.6%
59.0%
35.3%
42.0%
49.0%
44.6%
47.1%
35.5%
34.7%
21.5%
49.1%
39.0%
40.0%
31.5%
37.4%
0.1%
39.0%
45.0%
56.6%
36.7%
35.6%
40.0%
41.3%
48.5%
43.7%
59.3%
46.4%
40.0%
40.5%
63.0%
23.5%
56.2%
49.8%
56.3%
49.6%
73.3%
35.3%
48.0%
61.0%
44.6%
47.9%
38.2%
46.5%
23.5%
49.1%
39.0%
47.8%
42.4%
48.4%
13.5%
61.1%
45.0%
56.6%
41.8%
35.6%
41.0%
42.7%
48.5%
50.0%
53.5%
46.4%
40.0%
32.0%
59.7%
23.0%
50.9%
45.8%
44.3%
40.0%
36.0%
36.7%
42.0%
49.0%
44.6%
50.0%
38.5%
39.0%
29.0%
52.0%
39.0%
40.0%
40.0%
42.0%
19.0%
50.0%
45.0%
56.6%
42.1%
35.6%
40.0%
41.4%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.7
2.0
1.0
2.9
18.3
1.6
1.1
0.2
1.9
2.9
1.4
1.2
0.8
0.2
1.1
4.0
4.3
4.5
3.4
0.9
1.4
1.3
1.5
1.9
3.1
4.3
0.5
4.4
2.6
1.5
3.3
3.0
1.2
8.7
2
1
3
AW in $
(using
4
PPP)
55,042
35,143
37,674
40,191
3,594,042
233,580
330,900
7,456
33,543
31,369
39,149
23,800
1,985,412
4,596,000
29,931
105,652
25,241
4,979,155
30,495,639
43,540
73,208
40,800
40,843
397,765
29,271
15,517
7,418
13,684
21,168
324,618
80,727
15,645
31,419
39,377
39,125
41,075
42,711
33,333
10,998
16,658
39,783
14,347
35,347
34,785
46,797
34,075
15,468
42,925
30,444
27,590
30,318
39,945
39,426
47,666
10,212
47,048
27,509
45,817
15,889
23,471
13,377
22,539
28,805
35,775
48,724
18,483
50,187
39,377
AW
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2005): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
43.7%
45.1%
46.4%
40.0%
28.0%
55.0%
23.8%
49.9%
36.5%
43.4%
33.6%
56.0%
38.2%
42.0%
49.0%
44.1%
47.1%
35.6%
34.7%
22.5%
52.0%
39.0%
43.5%
31.5%
35.6%
6.6%
39.0%
45.0%
56.6%
36.7%
35.6%
40.0%
41.3%
48.5%
43.7%
59.3%
46.4%
40.0%
40.5%
63.0%
24.8%
56.5%
48.6%
56.4%
49.6%
69.5%
38.2%
48.0%
59.4%
44.1%
47.9%
38.2%
46.5%
24.6%
52.0%
39.0%
51.3%
42.2%
46.6%
20.0%
61.1%
45.0%
56.6%
41.8%
35.6%
41.0%
42.7%
48.5%
50.0%
53.5%
46.4%
40.0%
32.0%
59.7%
24.0%
51.8%
53.5%
44.3%
40.0%
38.0%
39.7%
42.0%
49.0%
44.1%
50.0%
38.5%
38.9%
30.0%
52.0%
39.0%
43.5%
40.0%
40.0%
19.0%
50.0%
45.0%
56.6%
42.1%
35.6%
40.0%
41.4%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.3
2.0
1.0
2.9
18.7
1.9
1.1
0.2
1.9
2.7
1.4
1.3
0.8
1.0
1.0
4.0
4.4
4.5
3.6
1.0
1.5
1.4
1.5
2.1
3.2
4.4
0.5
4.5
2.6
1.5
3.3
5.3
1.2
8.8
2
1
3
AW in $
(using
4
PPP)
52,572
34,025
36,673
39,483
3,458,172
219,050
320,300
6,304
32,086
30,521
38,700
21,902
1,815,852
4,140,000
28,963
103,087
24,450
4,978,855
28,840,599
42,067
69,370
38,700
39,559
378,498
27,889
14,042
6,856
12,981
20,616
315,492
79,620
15,737
30,334
37,637
37,866
38,385
40,766
32,533
10,363
15,301
37,287
12,559
32,834
33,055
44,643
30,673
14,121
41,785
28,670
27,734
28,212
38,431
36,557
44,146
9,734
43,185
25,771
42,545
14,921
20,519
12,114
21,225
26,953
33,640
45,686
18,946
47,682
37,637
AW
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2004): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
43.9%
45.1%
46.4%
40.0%
28.0%
55.0%
25.7%
50.3%
36.7%
47.5%
33.6%
56.0%
41.0%
42.0%
49.0%
41.4%
47.2%
36.6%
34.8%
26.4%
52.0%
39.0%
47.5%
31.5%
35.6%
11.5%
38.9%
45.0%
56.5%
36.8%
40.6%
40.0%
41.4%
48.5%
43.9%
59.3%
46.4%
40.0%
40.5%
63.0%
26.7%
56.7%
47.8%
60.5%
49.6%
69.5%
41.0%
48.0%
59.4%
51.6%
47.9%
39.2%
46.5%
28.7%
52.0%
39.0%
55.3%
42.0%
46.6%
24.9%
61.0%
45.0%
56.5%
41.9%
40.6%
41.0%
42.8%
48.5%
50.0%
53.5%
46.4%
40.0%
32.0%
59.7%
26.0%
52.1%
53.4%
47.5%
40.0%
38.0%
42.6%
42.0%
49.0%
46.1%
50.0%
39.6%
39.0%
33.0%
52.0%
39.0%
47.5%
40.0%
40.0%
19.0%
50.0%
45.0%
56.5%
42.1%
40.6%
40.0%
41.5%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.2
2.1
1.1
3.0
19.0
2.0
1.0
0.2
1.9
2.8
1.4
1.3
0.9
1.2
1.0
4.0
3.3
4.5
3.8
1.0
1.7
1.4
1.6
2.5
3.3
4.4
0.5
4.3
2.6
1.5
3.3
10.4
1.2
8.8
2
1
3
AW in $
(using
4
PPP)
50,265
32,952
35,704
38,315
3,255,122
209,080
316,500
5,722
30,743
29,608
38,100
21,669
1,695,108
3,600,000
27,963
103,307
23,723
4,921,998
26,937,234
40,575
65,394
37,900
38,611
366,161
26,999
13,700
6,334
12,437
20,045
305,732
78,798
13,959
29,312
36,739
36,768
37,667
39,807
31,119
10,128
14,624
37,643
11,770
31,508
31,484
42,476
31,140
13,415
38,180
27,783
29,217
27,169
36,675
33,830
43,954
9,058
41,672
25,559
40,721
14,499
19,122
11,057
20,353
26,391
33,563
44,905
17,180
46,321
36,739
AW
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2003): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
42.9%
45.1%
46.4%
40.0%
28.0%
54.3%
25.7%
51.1%
37.0%
51.2%
33.6%
55.9%
42.0%
42.0%
50.0%
41.4%
47.2%
36.7%
34.8%
29.0%
52.0%
39.0%
47.5%
31.5%
35.6%
38.0%
39.0%
45.0%
56.2%
36.6%
40.6%
40.0%
41.4%
48.5%
42.9%
59.3%
46.4%
40.0%
40.5%
62.3%
26.7%
57.4%
47.2%
64.2%
49.6%
68.4%
42.0%
48.0%
60.3%
51.6%
47.9%
39.1%
46.5%
31.4%
52.0%
39.0%
55.3%
41.7%
46.6%
38.0%
61.1%
45.0%
56.2%
42.2%
40.6%
41.0%
42.9%
48.5%
50.0%
53.5%
46.4%
40.0%
32.0%
59.7%
26.0%
53.0%
53.4%
51.2%
40.0%
40.0%
43.5%
42.0%
50.0%
46.1%
50.0%
39.6%
38.9%
34.0%
52.0%
39.0%
47.5%
40.0%
40.0%
38.0%
50.0%
45.0%
56.2%
42.1%
40.6%
40.0%
41.6%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.3
2.2
1.1
2.8
19.2
2.2
1.0
0.1
2.0
2.8
1.6
1.4
0.9
1.2
1.1
2.4
3.4
4.6
4.1
1.0
3.6
1.4
1.6
2.5
3.3
4.4
3.8
4.3
2.7
1.5
3.4
9.8
1.3
8.7
2
1
3
AW in $
(using
4
PPP)
47,892
32,288
34,643
37,302
3,163,503
196,133
311,300
5,332
29,624
28,847
37,200
19,339
1,555,776
3,360,000
26,546
100,218
23,113
4,903,985
25,356,260
39,587
61,574
36,600
36,993
353,448
26,450
13,350
5,736
11,644
19,385
293,776
77,502
12,636
28,019
36,084
35,431
36,508
39,442
30,428
10,296
13,978
36,474
11,095
29,322
30,767
40,555
28,086
12,912
35,569
26,182
27,624
27,076
35,085
31,935
42,040
9,038
39,494
24,678
38,798
14,370
18,913
10,339
18,939
25,756
31,477
43,645
16,343
43,732
36,084
AW
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2002): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
42.9%
47.4%
46.4%
43.0%
28.0%
54.4%
25.7%
51.8%
38.1%
51.2%
33.6%
56.0%
44.0%
42.0%
60.5%
41.4%
47.1%
36.7%
34.8%
35.0%
52.0%
39.0%
47.5%
26.2%
35.6%
38.0%
39.0%
48.0%
55.5%
37.1%
40.6%
40.0%
45.2%
48.5%
42.9%
61.5%
46.4%
43.0%
40.5%
62.4%
26.7%
58.1%
47.9%
51.2%
49.5%
68.5%
44.0%
48.0%
70.2%
51.6%
47.8%
38.9%
46.5%
37.6%
52.0%
39.0%
55.3%
41.3%
46.6%
38.0%
61.1%
48.0%
55.5%
43.1%
40.6%
40.0%
46.7%
48.5%
50.0%
55.6%
46.4%
43.0%
32.0%
59.7%
26.0%
53.8%
54.8%
51.2%
40.0%
40.0%
45.5%
42.0%
60.5%
46.1%
50.0%
39.6%
39.0%
35.0%
52.0%
39.0%
47.5%
40.0%
40.0%
38.0%
50.0%
48.0%
55.5%
42.7%
40.6%
40.0%
45.4%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.3
2.2
1.6
2.8
19.7
2.3
1.0
0.2
2.0
2.8
1.6
1.6
0.8
1.3
1.1
3.4
3.4
4.5
4.4
1.1
11.0
1.4
1.7
2.4
3.7
4.3
4.0
4.4
4.0
1.5
3.5
9.3
1.3
8.9
2
1
3
AW in $
(using
4
PPP)
45,293
30,966
34,330
36,434
3,048,645
187,129
302,500
4,921
28,833
28,185
36,400
17,359
1,424,484
3,144,000
25,091
105,396
22,640
4,975,360
23,195,599
38,442
57,895
35,200
35,997
343,997
25,307
13,322
5,390
10,744
18,601
286,566
76,495
10,561
26,844
35,026
33,889
34,572
39,678
29,637
10,211
13,069
36,436
10,309
28,739
31,145
38,646
26,303
12,400
34,420
24,994
30,438
26,780
34,605
30,133
41,142
8,834
39,027
24,505
37,755
13,836
18,813
10,213
18,259
25,362
30,643
43,190
17,240
42,771
35,026
AW
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2001): Top Marginal Personal Income Tax Rates for Employees
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
42.7%
52.1%
46.4%
45.0%
28.0%
54.9%
26.0%
52.5%
40.2%
51.2%
35.7%
56.0%
42.7%
42.0%
50.0%
45.9%
45.5%
38.9%
38.4%
40.0%
52.0%
39.0%
47.5%
26.2%
35.6%
42.0%
39.0%
48.0%
55.5%
37.5%
40.6%
40.0%
45.9%
48.5%
42.7%
65.2%
46.4%
45.0%
40.5%
62.9%
26.0%
59.1%
49.5%
51.2%
51.6%
68.5%
42.7%
48.0%
59.7%
45.9%
49.5%
45.6%
50.2%
42.8%
52.0%
39.0%
55.3%
41.3%
46.6%
42.0%
61.1%
48.0%
55.5%
43.6%
40.6%
40.0%
47.4%
48.5%
50.0%
60.0%
46.4%
45.0%
32.0%
59.7%
26.0%
54.7%
57.8%
51.2%
42.5%
40.0%
45.8%
42.0%
50.0%
45.9%
50.0%
44.0%
43.0%
40.0%
52.0%
39.0%
47.5%
40.0%
40.0%
42.0%
50.0%
48.0%
55.5%
43.2%
40.6%
40.0%
46.1%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.4
2.3
2.3
2.8
16.0
2.4
1.0
0.2
2.1
2.8
1.6
3.8
0.8
1.3
1.1
2.1
3.5
4.5
5.0
1.1
47.0
1.4
1.7
2.4
3.7
4.9
7.8
4.3
4.2
1.5
3.5
9.3
1.3
8.8
2
1
3
AW in $
(using
4
PPP)
42,946
30,280
33,109
35,855
2,915,747
174,096
292,100
4,414
27,471
27,418
35,200
15,688
1,258,620
2,976,000
24,101
105,974
22,182
5,045,701
20,916,769
37,745
53,604
33,900
34,803
326,851
24,784
11,544
5,187
9,870
17,919
278,197
74,871
7,752
25,893
33,998
32,430
33,039
37,419
29,473
9,995
12,252
34,525
9,265
27,180
29,876
36,873
23,404
11,385
33,494
24,292
30,962
27,487
33,706
27,631
39,841
8,502
37,438
23,690
35,638
13,331
16,374
9,952
17,479
24,244
29,783
40,736
18,123
41,354
33,998
AW
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes
Taxation of Wage Income (2000): Top Marginal Personal Income Tax Rates for Employees 1
Combined
All-in
Top Statutory
Income Tax
Rate
48.5%
42.6%
52.6%
47.9%
45.0%
28.0%
54.3%
26.0%
52.6%
40.5%
53.8%
37.8%
56.0%
43.1%
44.0%
50.0%
46.4%
45.5%
36.7%
47.1%
40.0%
60.0%
39.0%
47.5%
26.4%
35.6%
42.0%
39.0%
48.0%
55.4%
38.0%
40.6%
40.0%
46.5%
48.5%
42.6%
65.7%
47.9%
45.0%
40.5%
63.3%
26.0%
59.8%
49.9%
53.8%
53.7%
68.5%
43.1%
50.5%
59.7%
46.4%
49.5%
43.4%
48.1%
42.9%
60.0%
39.0%
55.3%
41.5%
46.6%
42.0%
61.1%
48.0%
55.4%
44.0%
40.6%
40.0%
48.0%
48.5%
50.0%
60.5%
47.9%
45.0%
32.0%
59.7%
26.0%
55.2%
58.3%
53.8%
45.0%
40.0%
45.4%
44.0%
50.0%
46.4%
50.0%
44.0%
47.1%
40.0%
60.0%
39.0%
47.5%
40.0%
40.0%
42.0%
50.0%
48.0%
55.4%
43.8%
40.6%
40.0%
46.7%
Top marginal rates
Country
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
Threshold
(multiple AW)
1.2
2.3
2.3
2.1
16.3
2.5
1.0
0.2
2.1
2.8
1.8
3.6
0.9
1.2
1.0
2.3
3.6
4.5
5.4
2.1
49.8
1.8
1.7
2.6
3.5
3.4
7.9
4.3
4.3
1.5
3.6
11.5
1.3
8.8
3
AW in $
(using
4
PPP)
41,322
29,732
31,644
36,038
2,770,353
160,922
281,700
3,931
26,362
26,712
34,400
15,693
1,086,240
2,712,000
22,008
95,664
21,550
4,987,116
19,849,729
35,875
47,469
31,901
34,923
298,385
23,061
10,922
5,048
8,894
17,319
263,581
72,910
5,545
24,910
33,129
31,531
33,065
35,558
29,284
9,672
11,336
33,539
8,646
26,529
28,479
35,618
23,175
10,080
32,204
22,907
27,811
26,404
32,179
26,623
38,217
7,789
35,782
24,246
32,725
12,540
15,628
9,614
16,747
23,620
28,888
39,427
19,631
39,213
33,129
AW
2
Key to abbreviations:
Combined: The combined central government and sub-central government (top marginal) rate, calculated as the additional
central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The
combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes
etc.
Top Statutory: These are the top statutory tax rates (combined central and sub-central) that apply at the threshold level
reported in the fourth column.
All-in: The all-in (top marginal) tax rate, calculated as the additional central and sub-central government personal income tax,
plus employee social security contribution, resulting from a unit increase in gross wage earnings. The all-in rate takes
account of the same aspects as the combined rate, but does in addition include employee social security contributions and if
they are deductible in central government taxes etc.
AW: Average wage (in national currency), meaning the average annual gross wage earnings of adult, full-time manual and
non manual workers in the industry (ISIC C to K). For Ireland, Korea and Turkey data based on manual workers in the
manufacturing sector (ISIC D) are used.
Threshold: The multiple of the AW earnings at which the reported combined top marginal rate is first observed.
Explanatory notes:
1. This table reports for each country the marginal combined personal income tax rate on gross wage income (derived
according to the OECD Taxing Wages framework) for a single person without dependants based on the earnings level where
the top statutory rate first applies. The fourth column shows the gross wage earnings threshold at which the top statutory rate
is met, measured as a multiple of the AW. The table also reports the 'All-in' rate at this threshold. The results, which use tax
rates applicable to the tax year, take into account basic/standard income tax allowances and tax credits. The marginal tax
rates are derived on the basis of a unit increase in gross wage earnings at the column 4 threshold. The reported marginal tax
rate may not be the maximum possible marginal tax rate. A higher rate may be observed for higher income earners where
tax allowance provisions may be diminished or eliminated as is the case in Belgium, France, Luxembourg, Mexico and
Switzerland. A higher rate may also be possible at lower levels of income where there is a withdrawal of a tax relief as is the
case in Italy, New Zealand, the United Kingdom and the United States. The figures reported may be different from those
published in Taxing Wages where updated information is available, such as revised AW figures. Further explanatory notes
may be found in the Explanatory Annex.
2. This column reports the level of gross wage earnings (expressed as a multiple of AW) at which the top marginal combined
personal income tax rate is reached.
3. This column shows the average wage, as described in OECD Taxing Wages.
4. This column shows the average wage in USD, using OECDs purchasing power parity exchange rates.
Source: OECD Tax Database, Table I.7.
http://www.oecd.org/tax/tax-policy/tax-database.htm#B_PersonalTaxes