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This annual database provides comparative information on personal and corporate income tax and consumption tax systems and rates in OECD countries since 1981. Information on social security contributions levied on employees and their employers is also reported.
The database reports personal and corporate tax rates as well as social security contributions in effect at the beginning of the tax year. For all but three OECD countries, the tax year corresponds to the calendar year, and the database shows rates in effect as of 1 January (e.g., the 2000 database shows rates in effect as of 1 January 2000). For Australia, New Zealand and the UK, all with a non-calendar tax year, the database shows rates in effect as of 1 July, 1 April and 5 April, respectively.
VAT/GST rates and concessions and the taxes on beer, wine, alcoholic beverages and tobacco are reported as of the date indicated within the table.
Tables I.1 to I.4 draw on the framework used in the OECD publication Taxing Wages, and users are referred to that publication for background information (more information on the Taxing Wages publication can be found at www.oecd.org/ctp/taxingwages). Unless otherwise specified, the information contained in all other tables are based on information provided by country Delegates to Working Party 2 of the Committee on Fiscal Affairs. Users are also referred to the Explanatory Annex for more details on the information provided in the tables.
Taxation of Wage Income
Tables I.1 and I.2 report marginal and average central, sub-central and combined personal income tax rates at various wage levels for single individuals. They also report 'all-in' marginal and average personal tax rates, which include income tax and employee social security contributions, as well as total marginal and average personal 'tax wedges' which in addition include employer social security contributions.
Table I.3 reports 'all-in' average personal tax rates (income tax + employee social security contributions) for four household cases at the average earnings level used in Taxing Wages. It also reports such rates when including family cash transfers (made by central or sub-central government), usually in respect of dependent children.
Table I.4 reports top marginal combined personal income tax rates on gross wage for a single individual, measured at the income level where the top statutory rate first applies. It also reports the 'all-in' marginal rate and the statutory tax rate at this income level, as well as the income threshold measured as a multiple of average earnings.
Table I.5 provides the personal income tax rates and thresholds for central governments. Table I.6 provides personal income tax rates for sub-central governments (including information on minimum and maximum sub-central rates), while Table I.7 provides further information on these rates where a progressive rate structure is used.
Taxation of Corporate and Capital Income
Table II.1 reports basic (non-targeted) corporate income tax rates, showing separately central, sub-central and combined rates. Additional detail is provided showing the effect of surtaxes, if applied, and interactions between central and sub-central taxation where tax at one level is deductible in determining the tax base of the other. Table II.2 focuses on small business tax rates, while also providing information on other targeting provisions at the central and/or sub-central level (with further detail on such systems included in the Explanatory Annex). Table II.3 lists the corporate income taxes used by sub-central governments, including information on minimum and maximum sub-central rates.
Table II.4 gives information on the overall statutory tax rate on dividend income. The table reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.
Social Security Contributions
Table III.1 reports employee social security contribution rates and related provisions (using a representative rate for those countries where social security provisions vary by locality). Thresholds and maximum contribution amounts are shown in national currencies.
Table III.2 reports similar information concerning employer social security contributions, whereas such information for self-employed is provided in Table III.3.
Value added taxes
Table IV.1 reports the rates of value added tax (general sales tax) in effect in OECD countries, reporting both the standard rate and any reduced rates applying. Table IV.2 reports registration thresholds under which there is relief from value added tax (general sales tax) registration and collection, as well as information on minimum registration periods etc. Table IV.3, Table IV.4 and Table IV.5 report the taxes on respectively beer, wine and alcoholic beverages. The taxes on tobacco are reported in Table IV.6. See the OECD publication Consumption Tax Trends for information on excises duties and more detailed information on value added taxes in OECD countries.
- Table I.1.
Marginal personal income tax and social security contribution rates on gross labour income (Excel file)
(for updated information on 2006/2007: see Taxing Wages (2007))
- Table I.2.
Average personal income tax and social security contribution rates on gross labour income (Excel file)
(for updated information on 2006/2007: see Taxing Wages (2007))
- Table I.3.
'All-in' average personal income tax rates at APW by family type (Excel file)
(for updated information on 2006/2007: see Taxing Wages (2007))
- Table I.4.
Top marginal personal income tax rates for employee (Excel file)
(for updated information on 2006/2007: see Taxing Wages (2007))
- Table I.5.
Central government personal income tax rates and thresholds (Excel file)
- Table I.6.
Sub-central personal income tax rates (general) (Excel file)
- Table I.7.
Sub-central personal income tax rates (tax on income at progressive rates) (Excel file)
- Table II.1
Corporate income tax rate (Excel file)
- Table II.2
Targeted corporate income tax rates (Excel file)
- Table II.3
Sub-central corporate income tax rates (Excel file)
- Table II.4
Overall statutory tax rates on dividend income (Excel file)
- Table III.1
Employee social security contribution rates
- Table III.2
Employer social security contribution rates
- Table III.3
Self-employed social security contribution rates
- Table IV.1
VAT/GST rates
- Table IV.2
Annual turnover concessions for VAT/GST registration and collection
- Table IV.3
Taxation of beer
- Table IV.4
Taxation of wine
- Table IV.5
Taxation of alcoholic beverages
- Table IV. 6
Taxation of tobacco
- Explanatory Notes (PDF file)
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