How do countries calculate tax liabilities and social benefit entitlements? The country policy descriptions describe the rules to calculate tax and benefit amounts as they apply to the family types that are within the scope of the OECD tax-benefit model. The links below allow users to download a zip file containing the policy descriptions for all available years except the latest one (year T-1), which is available from the Benefit and Wages portal.
Additional EU countries
Note: The information provided on this page has been produced with the assistance of the European Union.
† The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
†† Footnote by Turkey: The information in this document with reference to « Cyprus » relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.
†† Footnote by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.