OECD Tax Database

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Introduction

The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD member countries.

A. OECD Tax Revenue Statistics

B. Personal Taxes

• 1. Personal income tax
• 2. Social security contributions
• 3. Tax burden on wage income
• 4. Non-tax compulsory payments

C. Corporate and capital income taxes

D. Taxes on consumption

• 1. Value added taxes
• 2. Other consumption taxes

Section A contains tables showing total tax revenues as a percentage of GDP together with corresponding ratios for the major tax types. It also contains a table showing the overall tax structure in the OECD area, measured by the share of the major taxes in total tax revenues.

Sections B and C contain various tables relating to the personal and corporate income tax systems. For all but three OECD countries the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g. the 2009 Excel files show rates in effect as of the 1 January 2009). Australia, New Zealand and the UK, all have non-calendar tax years, and the database shows rates for these countries in effect from:

Section D covers details of taxes on consumption which relate to the position at the 1 January of each year.

The information contained in these tables are based on figures and text provided by country Delegates to Working Party No 2 (Tax Policy Analysis and Tax Statistics) and Working Party No 9 (Consumption Taxes), of the OECD Committee on Fiscal Affairs. Users are also referred to the Explanatory Annex (PDF) for more details on the information provided in the tables for personal and corporate income taxes. 

A. OECD Tax Revenue Statistics

The tables below report on:

• Tax revenues as percentage of Gross Domestic Product (GDP) (Table A - updated with 2011 publication data), over the period 1975-2009. Provisional estimates of tax-to-GDP ratios in 2010 are also shown. These ratios are calculated by expressing total tax revenues as a percentage of GDP at market prices.
• Taxes on income, profits and capital gains as percentage of GDP (Table 7 - updated with 2011 publication data).
• Social security contributions as percentage of GDP (Table 13 - updated with 2011 publication data).
• Taxes on property as percentage of GDP (Table 21 - updated with 2011 publication data).
• Taxes on goods and services as percentage of GDP (Table 23 - updated with 2011 publication data), which are levied in OECD countries.
• Tax structures in the OECD area (Table C - updated with 2011 publication data) are measured by the share of major taxes in total tax revenue. While, on average, tax levels have been rising, the share of main taxes in total revenues – the tax structure or tax “mix“ has been remarkably stable although a number of trends have emerged.

More information on the Revenue Statistics publication can be found at: www.oecd.org/ctp/revenuestats

B. Personal Taxes

Tables I.1 to I.3 and I.7 show personal income tax rates and thresholds in OECD countries during the period 1981-2009.

• Personal income tax rates and thresholds for central governments (Table I.1 - updated with 2010 data)
• Personal income tax rates for sub-central governments (Table I.2 - updated with 2010 data), including information on minimum and maximum sub-central rates. 
• Sub-central personal income tax rates (where a progressive rate structure is used) (Table I.3 - updated with 2010 data).
• Top marginal combined personal income tax rates on gross wage for a single individual (Table I.7 - updated with 2010 data), 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.

• Employee social security contribution rates and related provisions (Table III.1), using a representative rate for those countries where social security provisions vary by locality. Thresholds and maximum contribution amounts are shown in national currencies.
• Employer social security contributions (Table III.2). The Taxing Wages report contains a more detailed description of employee and employer social security contributions in OECD countries.
• Social security contributions paid by the self-employed (Table III.3).

More information on the Taxing Wages publication can be found at: www.oecd.org/ctp/taxingwages

Tables I.4 to I.6 show the tax burden on wage income for the period 2000-2009. These tables draw on the framework used in the OECD “Taxing Wages” publication, and users are referred to that publication for background information.

• Marginal (Table I.4 - updated with 2010 data) & Average (Table I.5 - updated with 2010 data) 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.
• 'All-in' average personal tax rates (Table I.6 - updated with 2010 data) (income tax plus 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.

More information on the Taxing Wages publication can be found at: www.oecd.org/ctp/taxingwages

In many OECD countries employers have to make compulsory payments on behalf of their employees which do not qualify as taxes and social security contributions. These mainly arise either where the payments are made to organizations outside the government sector or because they are not unrequited in the sense the benefits provided are directly related to the level of the payments. In the same way, employees often have to pay additional contributions that are not classified as taxes.

However these “non-tax compulsory payments” (NTCPs) operate in a similar way to taxes in that they serve either to increase the employer's labour costs or to reduce the employee's net take-home pay. The OECD has therefore calculated a set of “compulsory payment indicators” which are designed to show the combined impact of taxes and NTCPs net of benefits. The list of indicators which are analogous to the corresponding tax indicators published in the OECD Taxing Wages publication is as follows:

• Average net personal compulsory payment rates and wedges (Table V.1). Average net personal compulsory payment rates measure the taxes and NTCPs that employees have to pay net of benefits as a percentage of gross wage earnings. Average compulsory payment wedges measure the taxes and NTCPs that employees and employers have to pay net of benefits as a percentage of “augmented” total labour costs, i.e. gross wage earnings plus employer SSC and payroll taxes plus employer NTCPs.
• Figure V.1 compares average tax wedges and compulsory payment wedges for single taxpayers at average earnings without children in 2010.
• Marginal net personal compulsory payment rates and wedges (Table V.2). Marginal net personal compulsory payment rates show the part of an increase in gross wage earnings that is paid by employees in tax and NTCPs net of benefits. Marginal compulsory payment wedges measure the part of an increase in “augmented” total labour costs that is paid as taxes and NTCPs by employees and employers.
• Figure V.2 compares marginal tax wedges and compulsory payment wedges for single taxpayers at average earnings without children in 2010.
• Table V.3 shows information on (augmented) total labour costs, net take-home pay and the changes in total labour costs and net take-home pay as a result of employer and employee NTCPs.

Attached is a detailed discussion of NTCPs and compulsory payment indicators, including detailed information on these payments in OECD member countries.

C. Corporate and capital income taxes

Tables II.1 to II.4 show the corporate tax rates and the top tax burden on dividend income for the period 1981-2010. 

• Basic (non-targeted) corporate income tax rates (Table II.1 - updated with 2011 data), 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.
• Small business tax rates (Table II.2 - updated with 2011 data), 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).
• Corporate income taxes relating to sub-central governments (Table II.3 - updated with 2011 data), including information on minimum and maximum sub-central rates.
• Overall statutory tax rate on dividend income (Table II.4 - updated with 2011 data). 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.

D. Taxes on consumption

• Rates of value added tax (general sales tax) (Table IV.1 - updated with 2011 data) in effect in OECD countries, reporting both the applicable standard rate and any reduced rates.
• Registration thresholds (Table IV.2 - updated with 2011 data), under which there is relief from value added tax (general sales tax) registration and collection, as well as information on minimum registration periods etc.

The data in these tables is updated every two years. The current dataset relates to 2010 and the next update will relate to 2012.

• Beer (Table IV.3).
• Wine (Table IV.4).
• Alcoholic beverages (Table IV.5).
• Tobacco (Table IV.6).
• Mineral oils (Table IV.7).

The OECD publication Consumption Tax Trends 2010 can be found on the OECD iLibrary. Here you will find more detailed information on value added taxes and excise duties in OECD countries.

www.oecd.org/ctp