Taxing Wages 2026

6. Evolution of effective tax rates on labour income (2000-25)

Abstract

This chapter presents the evolution of effective tax rates on labour income between 2000 and 2025 for the eight household types. Tables 6.1 to 6.8 show the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits; Tables 6.9 to 6.16 provide the (average) burden of personal income taxes; and Tables 6.17 to 6.24 depict the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

Long-term trends in labour taxation since 2000

This chapter presents the evolution of the effective tax rates on labour income for the eight household types depicted by the Taxing Wages models over the period from 2000 to 2025.

Tables 6.1 to 6.24, titled “Tables showing income taxes, social security contributions and cash benefits”, correspond to a tax burden measure for a particular household type. The discussion focuses on the main observable trends over the period and highlights important year-on-year changes.1 Effective tax rates on labour income shown in this chapter all declined between 2000 and 2025 for all the household types.

• The fall over the period in the OECD average tax wedge ranged from 1.3 percentage points for single workers earning 167% of the average wage (AW) to 3.0 percentage points for single parents earning 67% of the AW.

• The decrease in the OECD average personal income tax rate ranged from 0.8 percentage points for single workers earning 100% of AW to 1.6 percentage points for single parents earning 67% of the AW.

• The OECD net personal average tax rate also declined for all household types in the period considered. The reduction ranged from 0.5 percentage points for single workers earning 167% of the AW to 1.7 percentage points for single parents earning 67% of the AW.

Table 6.1. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage

Tax burden as % of labour costs, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	25.9	21.0	23.1	22.7	23.3	21.5	21.4	24.7	25.3	24.0
Austria	43.2	43.5	45.1	43.6	42.9	43.2	42.0	42.7	42.3	42.7
Belgium	51.4	50.4	49.4	45.5	45.4	45.7	46.3	45.9	45.6	45.7
Canada	29.4	29.0	29.6	28.2	28.7	29.7	30.0	30.4	30.3	29.9
Chile	7.0	7.0	7.0	7.0	7.0	-6.5	7.0	7.0	7.0	7.3
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	41.3	39.0	40.0	41.7	41.9	37.7	37.5	38.1	38.9	39.3
Denmark	37.0	33.7	33.6	33.2	32.9	33.0	33.4	33.5	33.6	33.2
Estonia	39.8	38.7	38.0	33.2	33.4	33.9	34.5	33.9	35.1	37.0
Finland	42.7	36.8	37.9	35.9	35.4	36.7	36.8	37.0	35.5	35.8
France	43.9	46.8	43.6	41.9	39.5	40.8	40.9	40.6	41.2	41.2
Germany	47.6	44.9	45.3	45.2	44.7	44.3	44.1	43.5	44.0	45.5
Greece	35.9	35.8	34.6	36.3	33.8	32.7	33.8	34.7	35.5	35.3
Hungary	51.4	43.8	49.0	44.6	43.6	43.2	41.2	41.2	41.2	41.2
Iceland	23.8	28.4	30.2	29.4	29.0	28.0	28.1	27.7	27.3	27.2
Ireland	27.5	24.2	24.9	24.4	24.8	25.0	25.0	25.2	24.9	24.5
Israel	23.2	14.1	14.8	15.4	15.7	16.9	18.1	17.3	18.1	19.4
Italy	43.6	44.0	40.8	41.0	40.9	40.9	39.9	38.8	38.0	38.5
Japan	28.7	28.9	30.9	31.2	31.1	31.2	31.2	31.5	30.8	31.3
Korea	15.0	17.4	18.4	19.7	20.2	20.8	21.5	21.4	21.7	21.9
Latvia	41.7	43.2	41.7	39.6	38.7	37.9	37.0	37.4	38.3	37.2
Lithuania	43.0	38.8	39.3	34.8	33.5	34.3	34.2	34.4	34.0	34.7
Luxembourg	29.8	28.8	32.4	30.7	31.7	31.8	31.7	33.4	32.0	32.3
Mexico	7.6	12.9	15.0	16.8	19.4	19.1	19.3	19.1	19.3	19.6
Netherlands	42.3	33.6	32.0	29.8	29.1	27.6	29.1	27.9	27.6	27.5
New Zealand	18.6	14.3	13.5	14.0	14.1	14.2	14.7	16.3	15.3	15.1
Norway	35.1	34.1	33.7	32.6	32.7	32.9	32.7	32.4	32.4	32.3
Poland	37.0	33.3	35.0	35.0	34.2	34.3	31.6	32.4	33.0	33.4
Portugal	33.4	31.7	35.3	36.0	36.1	36.6	37.2	37.5	36.3	36.1
Slovak Republic	40.7	35.0	39.1	39.7	39.0	39.2	39.5	39.7	40.3	40.6
Slovenia	42.6	38.6	38.6	40.3	40.2	40.4	39.7	39.7	41.9	42.5
Spain	34.9	36.5	35.8	36.3	35.1	36.4	36.5	36.4	37.6	37.9
Sweden	48.6	40.7	40.6	40.4	40.5	39.8	39.5	39.8	39.2	38.8
Switzerland	20.2	19.3	19.1	19.5	19.9	20.2	20.1	20.1	20.0	20.1
Türkiye1	39.1	34.4	35.9	36.2	36.2	36.3	33.4	33.3	35.5	36.4
United Kingdom	29.1	29.4	26.0	26.1	25.3	26.2	26.8	26.7	25.6	28.0
United States	29.0	28.3	29.2	27.5	23.5	24.7	27.8	27.5	27.6	27.5
OECD-Average	33.1	31.2	31.7	31.1	30.8	30.5	30.8	31.0	31.0	31.3
OECD-EU 22	40.9	38.3	38.7	37.7	37.2	37.1	36.9	37.0	37.1	37.3

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage

Tax burden as % of labour costs, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	31.0	26.8	28.3	27.9	28.4	27.0	27.0	29.2	29.6	27.9
Austria	47.3	48.2	49.6	47.9	47.5	47.8	46.9	47.2	46.8	47.1
Belgium	57.1	55.9	55.3	52.3	52.2	52.4	53.0	52.7	52.4	52.5
Canada	34.1	31.8	32.5	31.0	31.1	31.5	31.9	31.9	32.0	32.1
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.5
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	42.6	42.1	42.8	44.0	44.1	40.0	39.9	40.2	41.0	41.2
Denmark	41.0	36.2	36.3	35.8	35.6	35.7	35.9	35.9	36.2	35.8
Estonia	41.3	40.1	39.0	37.0	37.3	38.2	39.1	39.9	40.7	42.6
Finland	47.5	42.3	43.5	42.2	41.8	43.1	43.1	43.4	42.1	42.5
France	50.4	49.9	48.5	47.2	46.5	46.9	47.1	46.9	47.1	47.2
Germany	52.9	49.0	49.4	49.3	48.8	48.1	48.3	47.7	47.9	49.3
Greece	38.7	40.0	38.8	40.4	38.8	37.3	38.0	38.7	39.5	39.3
Hungary	54.7	46.6	49.0	44.6	43.6	43.2	41.2	41.2	41.2	41.2
Iceland	28.8	33.4	34.3	32.7	32.5	32.0	32.1	31.8	31.6	31.5
Ireland	35.3	30.9	33.2	32.9	33.5	34.0	33.8	33.7	33.3	32.6
Israel	29.6	20.7	21.8	22.5	22.7	23.6	24.7	24.0	25.0	26.1
Italy	47.1	47.2	47.8	47.9	46.9	46.0	45.6	45.5	47.0	45.8
Japan	29.8	30.2	32.3	32.7	32.6	32.6	32.7	33.0	32.7	33.1
Korea	16.4	20.1	21.4	22.9	23.4	23.9	24.5	24.5	24.7	24.8
Latvia	43.2	44.0	42.5	42.5	42.3	40.5	40.4	41.0	41.6	40.1
Lithuania	45.7	40.6	41.2	37.7	37.1	37.6	38.4	39.0	39.4	39.8
Luxembourg	35.8	35.3	39.5	38.5	39.5	39.8	39.9	41.2	39.9	40.2
Mexico	12.7	16.0	19.8	20.2	20.4	20.2	21.0	20.5	21.3	21.7
Netherlands	40.0	38.1	36.9	37.1	36.6	35.4	36.6	36.0	35.9	35.9
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	38.6	37.3	36.8	35.7	35.8	35.9	36.2	36.4	36.5	36.4
Poland	38.2	34.2	35.7	35.6	34.9	34.9	33.8	34.3	34.7	35.0
Portugal	37.6	36.4	40.9	40.2	40.3	40.8	41.1	41.4	39.6	39.3
Slovak Republic	42.1	38.1	41.5	41.9	41.3	41.4	41.6	41.7	42.5	42.7
Slovenia	46.3	42.5	42.6	43.5	43.1	43.5	42.9	43.1	44.7	45.3
Spain	38.6	39.7	39.4	39.8	39.3	39.9	40.0	40.8	41.1	41.4
Sweden	50.1	42.8	42.6	42.6	42.7	42.5	42.4	42.2	41.5	41.1
Switzerland	22.9	22.1	21.8	22.3	22.7	23.1	23.0	23.0	23.0	23.0
Türkiye1	40.4	37.0	38.2	39.6	39.5	39.9	38.2	38.1	39.6	40.3
United Kingdom	32.6	32.6	30.8	30.9	30.4	30.9	31.7	31.1	29.9	32.4
United States	30.8	30.7	31.4	29.7	27.2	28.3	30.5	30.0	30.1	30.0
OECD-Average	36.1	34.5	35.2	34.8	34.6	34.5	34.7	34.8	34.9	35.1
OECD-EU 22	44.3	41.8	42.6	41.8	41.5	41.3	41.3	41.5	41.6	41.7

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage

Tax burden as % of labour costs, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	38.8	32.4	34.0	34.4	34.7	32.9	33.2	34.0	34.4	32.8
Austria	50.4	51.4	52.1	51.0	50.9	51.1	50.5	49.9	49.1	49.5
Belgium	62.6	61.0	60.7	58.7	58.6	58.7	59.1	58.8	58.6	58.6
Canada	37.0	35.0	35.5	34.0	34.7	35.2	35.5	35.5	35.5	35.5
Chile	8.3	8.0	8.2	8.3	8.3	8.3	8.2	8.3	8.3	8.7
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	26.3	27.3	28.0	29.4	29.6	29.7	29.7	29.5	29.6	29.9
Czechia	44.8	44.7	45.1	45.8	45.9	41.9	41.8	42.0	42.6	42.8
Denmark	48.9	43.0	42.3	41.5	41.2	41.2	41.6	41.7	42.2	41.8
Estonia	42.5	41.2	39.9	41.2	41.2	41.2	41.2	41.2	41.2	42.6
Finland	53.2	48.2	49.4	48.4	48.3	49.4	49.4	49.9	48.7	49.2
France	52.5	53.6	54.3	54.1	53.2	54.0	54.0	53.3	54.1	54.1
Germany	56.2	51.5	51.3	51.0	51.3	50.7	49.9	49.1	49.1	50.0
Greece	44.7	45.5	45.1	46.0	44.7	42.4	43.4	44.3	45.1	44.9
Hungary	59.2	53.1	49.0	44.6	43.6	43.2	41.2	41.2	41.2	41.2
Iceland	39.6	37.8	38.6	37.4	37.4	37.2	37.3	36.9	36.6	36.5
Ireland	42.2	40.7	42.3	41.6	42.0	42.4	42.3	42.5	42.3	41.9
Israel	38.1	29.5	30.8	32.0	32.4	33.5	34.4	34.0	34.7	35.5
Italy	51.1	52.5	54.2	54.0	54.2	54.5	53.7	54.0	53.9	54.3
Japan	31.6	33.3	34.9	35.1	35.2	35.6	35.6	35.9	35.8	36.0
Korea	20.5	21.7	23.3	25.6	26.2	26.9	27.5	27.5	27.9	28.2
Latvia	44.4	44.7	43.2	42.8	42.9	42.6	42.7	42.9	43.0	42.5
Lithuania	47.9	42.0	42.1	40.0	40.0	40.2	40.6	40.6	40.6	40.6
Luxembourg	44.1	42.5	46.2	45.6	46.2	46.4	46.8	47.3	46.1	46.4
Mexico	19.5	21.4	22.8	23.2	23.4	23.3	23.9	23.6	24.1	24.3
Netherlands	44.9	41.8	42.2	42.3	41.8	40.9	41.9	41.9	42.0	42.2
New Zealand	24.2	23.3	23.4	24.4	24.6	24.8	25.3	25.8	25.7	25.7
Norway	45.2	43.0	42.4	41.5	41.5	41.7	42.1	43.4	43.4	42.6
Poland	39.1	35.0	36.3	36.1	36.4	36.5	35.6	36.0	37.9	39.2
Portugal	42.7	42.2	46.7	45.4	45.6	46.2	46.7	47.1	45.5	45.2
Slovak Republic	45.5	40.3	43.5	43.6	43.3	43.4	43.7	43.8	44.5	44.7
Slovenia	51.0	47.6	46.5	47.0	46.0	46.4	46.0	46.4	47.7	48.3
Spain	41.0	42.4	43.8	44.3	43.8	44.4	44.7	45.4	45.8	46.2
Sweden	55.7	51.0	50.7	50.7	50.3	50.3	50.3	49.5	49.5	48.8
Switzerland	27.4	26.6	26.3	27.0	27.3	27.7	27.5	27.5	27.4	27.4
Türkiye1	35.0	39.8	41.8	42.9	42.8	43.1	42.0	42.0	42.9	43.5
United Kingdom	35.8	37.2	37.3	37.1	36.7	37.3	38.6	38.3	37.7	39.3
United States	37.1	35.9	36.3	34.1	33.8	34.6	34.7	34.3	34.4	34.4
OECD-Average	40.2	38.6	39.2	39.0	38.9	38.9	39.0	39.1	39.2	39.4
OECD-EU 22	48.4	46.2	46.7	46.2	46.0	45.8	45.8	45.9	45.9	46.1

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage

Tax burden as a of labour costs, single parent with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	4.0	-6.5	-1.4	1.1	1.2	-1.3	1.4	5.0	1.8	0.9
Austria	25.2	26.1	29.6	22.3	20.2	22.8	19.4	22.0	21.4	22.2
Belgium	36.4	36.8	35.6	31.4	27.9	28.0	29.3	28.8	28.3	28.6
Canada	10.4	11.1	2.4	-0.4	3.0	7.4	6.2	7.3	7.9	7.3
Chile	5.9	6.1	6.2	6.2	6.1	-24.3	4.8	-0.3	0.1	2.7
Colombia	-6.9	-5.6	-6.6	-6.5	-7.2	-7.5	-6.4	-6.3	-6.7	-7.2
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	12.7	15.9	24.7	22.8	23.2	16.9	17.9	18.7	24.2	25.4
Denmark	21.2	18.2	16.5	16.5	16.3	16.6	17.4	17.3	17.9	15.9
Estonia	18.5	24.1	21.7	18.1	18.7	20.2	22.0	13.1	17.4	20.3
Finland	28.3	25.5	27.2	26.1	25.2	26.9	26.5	27.6	25.8	26.0
France	34.5	38.8	36.0	20.2	16.1	19.7	20.8	17.0	17.4	17.6
Germany	31.8	29.8	30.9	31.4	27.6	28.1	29.4	28.2	29.2	31.3
Greece	35.2	34.4	30.8	29.8	22.2	25.9	27.6	29.0	29.0	29.0
Hungary	34.0	27.4	27.0	20.9	21.6	22.5	22.7	25.2	26.9	26.2
Iceland	5.9	16.7	20.5	18.1	17.0	15.7	16.5	18.1	16.1	16.1
Ireland	16.6	-4.5	0.1	4.3	5.3	6.4	6.3	12.0	6.6	4.6
Israel	3.3	1.6	2.9	2.8	2.7	4.7	6.4	5.7	6.1	7.4
Italy	29.5	28.1	25.3	25.8	24.8	25.4	25.6	23.7	22.6	23.6
Japan	15.9	9.5	17.0	16.9	16.7	16.7	17.2	18.3	17.6	19.1
Korea	14.4	16.7	12.9	13.5	10.6	12.5	7.5	7.9	4.4	5.1
Latvia	24.0	29.5	25.0	24.3	23.6	24.3	19.5	21.6	23.8	21.8
Lithuania	38.4	30.0	31.7	18.7	9.1	13.2	13.7	14.2	13.3	10.6
Luxembourg	4.4	2.0	9.0	8.3	10.9	11.6	12.7	13.6	12.1	8.9
Mexico	7.6	12.9	15.0	16.8	19.4	19.1	19.3	19.1	19.3	19.6
Netherlands	26.4	12.2	10.2	6.2	6.1	5.0	7.9	3.8	1.6	2.5
New Zealand	-3.0	-17.7	-14.1	-18.8	-17.3	-16.4	-16.1	-12.1	-12.6	-11.3
Norway	16.4	20.9	22.3	22.0	22.4	23.0	23.2	21.9	21.0	19.8
Poland	29.8	28.4	23.9	-4.7	4.7	4.9	4.4	7.2	0.1	2.6
Portugal	26.9	19.5	23.9	21.2	21.2	22.3	22.8	19.0	14.9	15.4
Slovak Republic	26.1	22.6	27.9	30.0	29.2	28.3	25.2	12.0	13.8	18.5
Slovenia	13.4	12.4	10.1	14.8	15.2	16.7	16.4	16.3	19.5	25.1
Spain	28.6	29.2	24.2	24.9	23.3	25.1	25.8	26.3	27.8	28.5
Sweden	39.9	32.3	33.2	32.5	32.7	32.2	32.2	32.8	32.5	32.3
Switzerland	6.5	4.7	4.1	4.9	5.4	6.1	5.8	6.0	6.2	5.7
Türkiye1	39.1	33.0	34.6	34.8	34.9	34.9	33.4	33.3	35.5	36.4
United Kingdom	15.3	9.3	5.3	12.6	6.0	18.1	18.7	18.1	18.1	22.4
United States	10.7	8.9	11.7	10.1	2.3	-0.8	13.7	12.3	12.4	12.2
OECD-Average	19.8	17.5	18.0	16.0	15.2	15.2	16.4	16.1	15.8	16.3
OECD-EU 22	26.5	23.6	23.8	20.3	19.3	20.1	20.3	19.5	19.4	19.9

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage

Tax burden as % of labour costs, one-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	23.4	14.6	17.8	20.8	20.8	19.0	20.4	22.7	22.8	21.2
Austria	35.2	36.4	39.2	33.7	32.2	34.1	30.5	32.7	32.3	33.3
Belgium	42.6	41.2	40.3	36.6	36.4	36.5	37.6	37.1	36.7	36.9
Canada	27.1	24.7	19.2	19.4	20.0	21.4	21.5	21.7	21.9	22.1
Chile	6.3	7.0	7.0	7.0	7.0	-18.5	5.7	1.9	2.4	4.9
Colombia	-4.6	-3.8	-4.4	-4.3	-4.8	-5.0	-4.3	-4.2	-4.5	-4.8
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	22.0	21.2	26.8	26.7	27.2	22.1	22.9	23.7	31.1	31.9
Denmark	27.7	25.2	25.7	25.7	25.6	25.9	26.5	26.5	27.1	26.6
Estonia	32.8	31.0	28.6	27.1	27.6	29.1	30.8	30.9	34.7	37.0
Finland	40.3	37.0	38.9	37.9	37.6	39.1	38.9	39.7	38.4	38.7
France	41.3	42.9	40.5	38.6	37.5	39.0	39.2	39.1	39.1	39.1
Germany	35.3	32.6	34.0	34.2	32.5	32.8	33.7	32.9	33.3	34.9
Greece	40.3	40.3	37.3	37.2	35.4	34.0	36.4	37.4	37.6	37.5
Hungary	43.9	36.7	35.2	29.4	29.5	29.9	29.3	30.9	32.0	31.5
Iceland	13.1	19.2	23.2	19.9	19.4	19.4	19.8	20.8	19.3	19.2
Ireland	20.4	14.7	17.7	17.4	18.2	19.1	18.6	18.9	19.6	19.0
Israel	25.5	17.5	19.2	20.0	20.3	21.3	19.7	19.0	20.2	21.4
Italy	39.3	37.8	38.6	39.0	37.3	36.9	34.4	33.8	35.2	34.3
Japan	26.4	22.1	27.0	27.5	27.3	27.3	27.4	27.9	26.0	28.4
Korea	15.7	17.8	16.3	18.1	16.2	17.9	14.9	15.2	13.6	14.0
Latvia	31.4	34.8	31.4	32.2	32.1	31.4	28.7	30.4	31.9	29.8
Lithuania	45.7	34.7	36.1	26.9	20.7	23.4	24.7	25.5	25.5	23.7
Luxembourg	11.7	12.9	17.5	17.4	18.6	19.0	19.5	21.2	20.0	20.7
Mexico	12.7	16.0	19.8	20.2	20.4	20.2	21.0	20.5	21.3	21.7
Netherlands	29.9	30.8	31.4	32.1	30.2	29.3	31.0	29.3	28.2	28.5
New Zealand	13.6	-0.9	5.2	4.3	5.7	6.4	7.9	10.9	10.5	11.4
Norway	28.4	30.7	32.0	32.0	32.2	32.5	32.9	32.9	32.3	31.4
Poland	33.3	28.4	30.6	17.4	15.1	15.3	13.0	15.9	11.9	14.2
Portugal	30.5	25.4	29.8	28.1	28.2	29.2	29.6	29.8	27.4	27.5
Slovak Republic	31.3	23.5	29.0	31.0	30.4	29.9	27.0	16.4	18.7	24.0
Slovenia	25.0	22.9	23.6	25.8	28.5	29.3	29.1	29.1	32.4	33.4
Spain	32.3	34.0	33.7	34.2	33.6	34.3	34.8	35.8	36.3	36.8
Sweden	44.3	37.2	37.7	37.3	37.4	37.4	37.5	37.5	37.0	36.8
Switzerland	11.7	10.3	9.2	10.0	10.5	11.1	10.9	11.1	11.1	10.8
Türkiye1	40.4	35.4	36.7	38.0	37.9	38.3	38.2	38.1	39.6	40.3
United Kingdom	27.8	26.5	25.8	26.4	25.7	26.5	27.5	26.9	26.1	28.8
United States	21.2	18.5	20.4	18.6	10.1	8.2	19.8	19.8	20.1	19.6
OECD-Average	27.7	25.4	26.4	25.5	25.0	24.5	25.4	25.5	25.7	26.2
OECD-EU 22	33.5	31.0	32.0	30.3	29.6	29.9	29.7	29.8	30.3	30.7

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.6. Income tax plus employee and employer contributions less cash benefits, married couple with two children, at 100% and 67% of average wage

Tax burden as % of labour costs, two-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	26.7	23.8	26.2	25.8	26.3	24.8	24.8	27.4	27.9	26.3
Austria	39.0	40.1	42.2	38.3	37.1	38.4	36.3	37.4	37.1	37.7
Belgium	50.9	48.9	48.1	44.6	44.5	44.8	45.3	44.9	44.6	44.8
Canada	31.9	29.7	28.4	26.9	27.6	28.6	28.8	29.0	29.1	29.0
Chile	6.6	6.6	6.7	6.7	6.6	-8.6	6.1	4.1	4.2	5.5
Colombia	-5.5	-4.5	-5.3	-5.2	-5.8	-6.0	-5.2	-5.1	-5.4	-5.8
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	36.3	34.4	35.6	35.5	35.7	33.8	33.9	34.6	37.1	37.5
Denmark	35.4	31.3	31.4	31.2	31.0	31.1	31.5	31.5	31.8	31.4
Estonia	37.4	35.8	33.7	30.7	31.0	32.1	33.3	33.0	34.9	37.0
Finland	41.3	37.0	38.4	37.1	36.7	38.1	38.1	38.6	37.2	37.5
France	43.3	45.3	43.2	41.6	39.9	40.7	40.9	40.6	41.0	41.0
Germany	45.4	41.4	42.3	42.4	41.2	41.0	41.5	40.5	41.0	42.6
Greece	39.1	39.2	37.3	37.8	35.8	34.4	36.9	37.8	37.7	37.5
Hungary	47.0	39.6	40.7	35.5	35.2	35.2	34.1	35.0	35.7	35.4
Iceland	25.4	30.4	32.7	31.1	30.4	29.5	29.4	29.8	28.2	28.2
Ireland	29.3	22.1	24.8	25.1	25.8	26.6	26.1	26.0	26.2	25.7
Israel	21.6	14.4	15.5	16.1	16.3	17.3	16.4	15.7	16.5	17.7
Italy	44.2	42.5	41.5	41.7	40.6	40.2	37.0	36.1	36.4	36.1
Japan	28.2	25.4	29.3	29.7	29.6	29.6	29.7	30.1	29.0	30.2
Korea	15.5	17.9	17.4	19.0	18.1	19.3	17.8	17.9	18.4	18.6
Latvia	35.5	38.2	35.5	35.2	34.7	34.0	32.0	33.2	34.4	32.8
Lithuania	44.6	38.8	39.3	31.9	29.8	30.9	31.5	32.1	32.0	31.7
Luxembourg	21.4	22.5	27.5	26.8	28.3	28.7	29.2	31.2	29.8	30.2
Mexico	10.6	14.7	17.9	18.8	20.0	19.8	20.3	19.9	20.5	20.8
Netherlands	38.1	31.9	30.6	29.1	28.7	27.5	29.2	28.2	27.9	28.1
New Zealand	19.0	13.9	16.0	16.9	17.2	17.3	18.0	19.1	18.6	18.5
Norway	33.0	33.4	33.3	32.2	32.4	32.7	32.8	32.7	32.3	31.7
Poland	35.8	30.7	33.0	24.9	23.2	23.3	22.9	24.7	22.3	23.7
Portugal	33.4	30.9	32.2	34.8	34.9	35.7	36.0	36.2	34.9	34.8
Slovak Republic	37.2	31.9	36.1	37.1	36.5	36.2	34.4	28.1	29.8	33.0
Slovenia	37.1	34.0	34.6	35.7	35.8	36.3	35.7	35.9	38.0	39.8
Spain	35.4	36.7	36.3	36.7	35.9	36.8	37.1	37.5	38.3	38.7
Sweden	46.0	38.6	38.8	38.5	38.7	38.3	38.3	38.4	37.9	37.6
Switzerland	17.7	16.4	15.4	16.2	16.7	17.3	17.1	17.2	17.2	17.1
Türkiye1	39.9	35.4	36.7	37.6	37.6	37.9	36.2	36.2	37.9	38.8
United Kingdom	28.4	28.4	26.2	26.6	25.9	26.7	27.5	27.1	25.9	28.5
United States	26.9	25.3	26.3	24.0	18.9	17.8	24.7	24.6	24.9	24.6
OECD-Average	31.7	29.7	30.3	29.5	29.1	28.8	29.3	29.3	29.4	29.8
OECD-EU 22	38.8	36.0	36.5	35.1	34.6	34.7	34.6	34.6	34.8	35.2

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple, both at 100% of average wage

Tax burden as % of labour costs, two-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	29.6	26.8	28.3	27.9	28.4	27.0	27.0	29.2	29.6	27.9
Austria	41.7	42.9	45.0	41.3	40.4	41.5	39.7	40.6	40.2	40.7
Belgium	53.7	51.8	51.1	48.0	48.0	48.1	48.7	48.3	48.0	48.1
Canada	34.1	31.4	30.9	29.3	29.6	30.5	30.7	30.8	31.0	31.1
Chile	6.6	7.0	7.0	7.0	7.0	-5.7	6.6	5.3	5.5	6.5
Colombia	-4.6	-1.9	-4.4	-4.3	-4.8	-5.0	-4.3	-4.2	-4.5	-4.8
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	39.4	37.2	37.7	39.6	37.8	35.6	35.7	36.3	38.4	38.8
Denmark	37.6	33.0	33.1	32.8	32.6	32.8	33.1	33.1	33.4	33.0
Estonia	38.6	36.9	34.9	33.0	33.4	34.5	35.8	36.1	37.7	39.8
Finland	43.9	39.7	41.2	40.0	39.7	41.1	41.0	41.6	40.3	40.5
France	46.5	47.1	45.6	44.2	43.4	44.0	44.2	44.0	44.2	44.3
Germany	48.3	44.1	44.7	44.7	43.9	43.5	43.7	43.2	43.2	44.7
Greece	40.8	41.0	39.5	40.8	39.4	37.7	38.6	39.5	39.5	39.4
Hungary	49.3	41.7	42.1	37.0	36.6	36.5	35.2	36.0	36.6	36.3
Iceland	28.8	33.3	34.3	32.7	32.2	32.0	32.1	31.8	30.8	30.7
Ireland	33.7	27.0	29.9	29.8	30.4	31.0	30.6	30.6	30.7	30.1
Israel	25.0	16.7	18.2	19.2	19.6	20.6	19.1	18.4	19.6	20.8
Italy	45.9	44.7	45.3	45.5	44.1	43.3	41.0	40.6	41.7	40.7
Japan	28.9	26.6	30.2	30.7	30.5	30.5	30.6	31.1	30.2	31.3
Korea	16.1	19.1	19.1	20.7	20.0	21.1	19.9	20.1	20.4	20.6
Latvia	37.3	39.4	36.9	37.3	37.2	36.0	34.6	35.7	36.7	35.0
Lithuania	45.7	39.7	40.3	33.8	32.2	33.1	34.1	34.7	35.1	34.7
Luxembourg	25.9	27.0	32.1	31.6	33.0	33.4	33.9	35.5	34.3	34.6
Mexico	12.7	16.0	19.8	20.2	20.4	20.2	21.0	20.5	21.3	21.7
Netherlands	37.6	34.3	33.2	32.9	32.5	31.4	32.9	32.2	32.1	32.2
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	35.1	35.1	34.9	33.8	34.0	34.2	34.6	34.6	34.4	33.9
Poland	36.6	31.6	33.7	26.9	25.4	25.4	25.4	26.9	24.9	26.1
Portugal	35.9	34.1	36.9	37.4	37.5	38.2	38.3	38.5	37.0	36.8
Slovak Republic	41.3	33.9	37.8	38.6	38.1	37.8	36.3	31.0	32.6	35.3
Slovenia	41.1	37.8	37.2	39.0	38.9	39.4	38.8	39.1	40.9	41.6
Spain	37.2	38.3	38.0	38.4	37.9	38.5	38.8	39.5	40.0	40.3
Sweden	47.2	40.0	40.1	39.9	40.0	39.9	39.9	39.8	39.3	39.0
Switzerland	20.1	18.9	17.9	18.8	19.2	19.8	19.6	19.7	19.7	19.6
Türkiye1	40.4	36.5	37.7	39.1	39.0	39.4	38.2	38.1	39.6	40.3
United Kingdom	30.2	30.3	28.6	28.9	28.3	29.0	29.8	29.2	28.0	30.6
United States	28.8	26.8	27.6	26.1	22.1	21.4	27.3	27.0	27.1	26.9
OECD-Average	33.7	31.8	32.4	31.8	31.4	31.2	31.6	31.7	31.8	32.0
OECD-EU 22	41.1	38.3	38.9	37.8	37.4	37.4	37.3	37.4	37.6	37.8

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage

Tax burden as % of labour costs, two-earner married couple without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	29.0	24.5	26.2	25.8	26.3	24.8	24.8	27.4	27.9	26.3
Austria	45.7	46.3	47.8	46.2	45.6	46.0	45.1	45.4	45.0	45.3
Belgium	56.2	53.8	53.0	49.6	49.5	49.7	50.3	49.9	49.6	49.7
Canada	32.5	30.7	31.3	29.9	30.3	30.8	31.1	31.3	31.3	31.2
Chile	7.0	7.0	7.0	7.0	7.0	-1.8	7.0	7.0	7.0	7.4
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	26.1	26.3	26.5	27.2	27.4	27.4	27.4	27.7	27.7	27.7
Czechia	42.1	40.9	41.7	43.1	43.2	39.1	38.9	39.4	40.1	40.4
Denmark	39.4	35.2	35.2	34.8	34.5	34.6	34.9	34.9	35.1	34.7
Estonia	40.7	39.5	38.6	35.5	35.7	36.5	37.3	37.5	38.4	40.4
Finland	45.6	40.1	41.3	39.7	39.3	40.5	40.6	40.8	39.5	39.8
France	47.7	48.7	46.7	45.4	43.7	44.2	44.4	44.1	44.4	44.4
Germany	50.5	47.2	47.6	47.4	47.0	46.4	46.4	45.8	46.1	47.6
Greece	38.7	39.2	38.0	39.6	37.9	36.5	37.4	38.2	38.9	38.7
Hungary	53.4	45.5	49.0	44.6	43.6	43.2	41.2	41.2	41.2	41.2
Iceland	26.8	31.4	32.7	31.4	31.1	30.4	30.5	30.2	29.8	29.8
Ireland	31.3	26.7	28.8	28.8	29.5	30.1	29.8	29.8	29.3	28.7
Israel	26.4	17.5	18.5	19.2	19.5	20.5	21.6	21.0	21.8	23.0
Italy	45.7	45.9	45.0	45.1	44.5	44.0	43.3	42.8	43.4	42.9
Japan	29.3	29.7	31.7	32.1	32.0	32.0	32.1	32.4	32.0	32.4
Korea	15.7	19.0	20.2	21.7	22.1	22.7	23.3	23.3	23.5	23.7
Latvia	42.6	43.7	42.2	41.3	40.8	39.5	39.1	39.6	40.2	39.0
Lithuania	44.6	39.9	40.4	36.5	35.7	36.3	36.7	37.1	37.2	37.7
Luxembourg	30.7	30.6	34.5	33.3	34.5	34.8	35.1	36.7	35.3	35.5
Mexico	10.6	14.7	17.9	18.8	20.0	19.8	20.3	19.9	20.5	20.8
Netherlands	41.0	36.3	34.9	34.2	33.6	32.3	33.6	32.7	32.6	32.6
New Zealand	19.0	15.9	16.0	16.9	17.2	17.3	18.0	19.1	18.6	18.5
Norway	37.2	36.0	35.5	34.4	34.5	34.7	34.8	34.8	34.8	34.7
Poland	37.7	33.8	35.4	35.3	34.6	34.7	32.9	33.5	34.0	34.4
Portugal	35.9	34.2	38.4	38.1	38.2	38.8	39.4	39.6	38.0	37.8
Slovak Republic	41.6	36.8	40.5	41.0	40.4	40.5	40.8	40.9	41.6	41.9
Slovenia	44.8	41.0	41.0	42.2	42.0	42.3	41.6	41.7	43.5	44.2
Spain	37.1	38.5	38.0	38.4	37.6	38.5	38.6	39.0	39.7	40.0
Sweden	49.5	41.9	41.8	41.7	41.8	41.4	41.2	41.2	40.6	40.2
Switzerland	22.9	21.8	21.6	22.1	22.5	22.9	22.7	22.8	22.7	22.7
Türkiye1	39.9	35.9	37.3	38.2	38.2	38.5	36.2	36.2	37.9	38.8
United Kingdom	31.2	31.3	28.9	29.0	28.4	29.0	29.8	29.4	28.2	30.6
United States	30.5	29.5	30.2	28.3	25.1	26.0	28.5	28.3	28.4	28.3
OECD-Average	34.9	33.1	33.7	33.3	33.0	32.8	33.1	33.2	33.3	33.5
OECD-EU 22	42.8	40.3	40.9	40.1	39.7	39.5	39.5	39.6	39.7	39.9

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.9. Income tax, single persons at 67% of average wage

Tax burden as % of gross wage earnings, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	21.1	16.0	18.5	18.1	18.7	17.3	17.2	20.2	20.8	19.3
Austria	7.6	9.0	11.1	9.7	8.8	9.3	9.7	9.3	9.0	9.0
Belgium	22.8	22.5	21.5	17.5	17.4	17.7	18.7	18.2	17.8	17.8
Canada	16.2	13.5	13.7	13.5	14.2	14.5	14.5	14.4	14.3	13.9
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	8.3	7.2	8.5	11.0	11.3	5.7	5.4	6.1	6.6	7.1
Denmark	28.7	33.6	33.3	32.7	32.4	32.5	32.8	32.9	33.0	32.5
Estonia	19.9	14.8	15.5	9.0	9.3	10.0	10.8	10.0	11.6	14.1
Finland	20.9	15.7	15.8	13.0	13.3	13.3	13.3	13.1	13.2	13.1
France	12.5	12.2	11.8	12.8	11.9	12.2	12.2	12.2	12.3	12.4
Germany	16.3	13.8	14.2	14.2	13.6	12.9	13.4	12.1	12.0	12.6
Greece	2.1	1.7	3.0	4.5	2.0	3.4	5.1	6.3	7.2	7.8
Hungary	17.6	10.8	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	20.0	22.0	24.8	24.6	24.3	23.4	23.3	22.9	22.5	22.4
Ireland	15.8	13.0	12.8	12.2	12.4	12.8	12.7	13.0	12.6	12.0
Israel	12.1	4.4	5.0	5.5	5.7	6.5	7.2	7.0	7.6	7.8
Italy	15.2	16.6	12.3	12.8	12.7	12.7	12.2	14.8	15.4	9.6
Japan	5.1	6.1	6.2	6.2	6.1	6.1	6.2	6.2	5.2	5.9
Korea	0.8	1.4	1.5	2.5	2.6	3.1	3.6	3.3	3.6	3.9
Latvia	17.0	20.5	17.4	14.0	12.9	12.8	11.7	12.1	13.2	11.9
Lithuania	22.2	10.7	11.4	14.1	12.8	13.6	13.5	13.7	13.3	14.0
Luxembourg	10.3	7.3	10.0	8.9	10.0	10.1	10.1	11.9	11.3	10.8
Mexico	-5.7	-0.4	2.1	4.3	7.3	7.4	7.7	7.6	7.9	8.3
Netherlands	5.3	5.3	7.2	5.7	5.8	5.7	7.0	6.8	7.6	8.0
New Zealand	18.6	14.3	13.5	14.0	14.1	14.2	15.4	16.3	15.3	15.1
Norway	19.0	17.8	16.9	15.6	15.9	16.0	16.0	15.7	15.8	15.8
Poland	5.3	5.6	6.3	6.4	5.7	5.7	2.6	3.5	4.2	4.8
Portugal	6.6	4.5	8.9	9.8	9.9	10.6	11.3	11.6	10.1	9.9
Slovak Republic	6.2	4.6	6.6	8.0	7.1	7.6	8.2	8.4	7.7	8.1
Slovenia	10.2	6.6	6.6	8.6	8.5	8.7	7.9	7.9	8.2	8.2
Spain	8.6	11.2	10.3	10.9	9.3	11.0	11.2	10.6	12.0	12.4
Sweden	24.7	15.0	15.0	14.8	14.8	13.8	13.5	13.8	13.1	12.6
Switzerland	8.4	8.3	7.8	8.3	8.4	8.6	8.5	8.6	8.5	8.6
Türkiye1	13.2	8.6	9.7	10.0	10.1	10.2	6.7	6.7	9.0	9.6
United Kingdom	15.1	14.4	11.2	10.9	10.7	11.2	11.7	12.4	12.9	13.3
United States	15.0	13.8	15.2	13.7	13.9	14.0	14.1	13.8	13.9	13.8
OECD-Average	12.2	10.6	11.1	10.9	10.8	10.8	10.8	11.0	11.2	11.1
OECD-EU 22	13.8	11.9	12.5	12.1	11.7	11.7	11.7	12.0	12.1	12.0

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.10. Income tax, single persons at 100% of average wage

Tax burden as % of gross wage earnings, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	26.6	22.3	24.1	23.6	24.1	23.2	23.2	24.9	25.3	23.5
Austria	12.9	15.0	17.0	15.2	14.7	15.2	15.3	14.9	14.6	14.6
Belgium	29.0	28.7	28.0	25.4	25.3	25.5	26.3	25.9	25.5	25.6
Canada	21.7	19.0	19.2	18.5	19.2	19.3	19.3	19.3	19.2	18.8
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.1
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	10.0	11.5	12.4	14.0	14.2	8.8	8.6	9.1	9.4	9.7
Denmark	32.7	36.2	36.1	35.5	35.3	35.4	35.5	35.5	35.8	35.3
Estonia	21.9	16.7	16.8	14.1	14.5	15.6	16.9	18.0	19.0	21.6
Finland	26.9	22.3	22.6	20.5	20.8	20.8	20.9	20.9	21.2	21.2
France	15.7	14.2	14.8	16.7	15.8	16.3	16.3	16.3	16.6	16.7
Germany	22.7	18.7	19.2	19.1	18.5	17.6	18.2	16.8	16.8	17.2
Greece	5.7	7.1	8.2	9.7	8.3	9.1	10.2	11.2	12.1	12.7
Hungary	23.2	14.4	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	25.3	27.4	29.2	28.2	28.1	27.7	27.7	27.4	27.1	27.1
Ireland	24.1	20.1	22.0	21.6	22.1	22.7	22.4	22.4	21.9	21.0
Israel	18.0	9.0	9.6	10.1	10.4	10.9	11.7	11.5	12.3	12.7
Italy	19.9	20.7	21.6	22.0	20.6	19.5	19.8	22.6	20.7	19.1
Japan	6.4	7.6	7.8	7.9	7.8	7.8	7.9	7.9	7.4	7.9
Korea	2.2	4.5	4.9	6.1	6.1	6.5	6.9	6.7	6.9	7.1
Latvia	18.9	21.5	18.4	17.6	17.3	16.0	15.9	16.6	17.3	15.5
Lithuania	25.8	13.1	13.9	17.0	16.5	16.9	17.8	18.4	18.8	19.2
Luxembourg	17.0	14.6	18.0	17.7	18.8	19.1	19.3	20.8	20.1	19.7
Mexico	1.0	4.8	9.1	9.6	9.9	9.9	10.8	10.4	11.3	11.8
Netherlands	9.6	16.2	17.0	16.4	16.4	16.2	17.1	17.0	17.5	17.8
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	22.9	21.5	20.3	19.1	19.3	19.4	19.9	20.2	20.4	20.4
Poland	6.6	6.7	7.1	7.2	6.4	6.4	5.1	5.7	6.2	6.6
Portugal	11.8	10.3	15.9	15.0	15.1	15.8	16.1	16.4	14.2	13.9
Slovak Republic	8.2	8.5	9.9	10.8	10.2	10.5	10.9	11.0	10.6	10.9
Slovenia	13.5	11.2	11.2	12.3	11.9	12.4	11.6	11.9	12.2	12.1
Spain	13.5	15.4	14.9	15.4	14.8	15.5	15.8	16.3	16.7	17.1
Sweden	26.7	17.8	17.6	17.6	17.6	17.4	17.2	17.0	16.1	15.6
Switzerland	11.3	11.3	10.7	11.3	11.4	11.8	11.6	11.7	11.6	11.7
Türkiye1	14.7	11.6	12.4	14.0	13.9	14.4	12.3	12.3	13.9	14.3
United Kingdom	17.4	16.2	14.1	13.9	13.7	14.1	14.4	14.9	16.1	17.6
United States	17.3	17.0	18.0	16.2	16.6	17.0	17.1	16.7	16.8	16.7
OECD-Average	15.8	14.5	15.1	15.1	15.0	15.0	15.1	15.4	15.5	15.5
OECD-EU 22	18.0	16.4	17.2	17.1	16.8	16.7	16.9	17.3	17.2	17.2

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.11. Income tax, single persons at 167% of average wage

Tax burden as % of gross wage earnings, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	34.9	28.2	30.1	30.5	30.8	29.4	29.7	30.0	30.4	28.7
Austria	20.4	22.2	23.4	21.9	21.5	21.8	22.2	22.1	22.0	21.7
Belgium	36.0	35.5	35.1	33.5	33.5	33.6	34.2	33.9	33.6	33.6
Canada	28.9	26.5	26.8	25.8	27.1	27.5	27.6	27.5	27.4	27.1
Chile	1.3	1.0	1.2	1.3	1.3	1.3	1.2	1.3	1.3	1.4
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.3	1.3	1.9	2.7	2.6	2.9	2.8	2.3	2.5	2.8
Czechia	13.0	14.9	15.5	16.4	16.6	11.3	11.1	11.4	11.6	11.8
Denmark	40.8	42.8	42.0	41.3	41.0	41.0	41.3	41.5	42.0	41.6
Estonia	23.6	18.2	18.0	19.7	19.7	19.7	19.7	19.7	19.7	21.6
Finland	34.0	29.5	29.7	28.1	28.4	28.4	28.5	28.7	29.1	29.2
France	21.2	20.3	21.0	22.8	22.2	22.6	22.6	22.5	22.7	22.8
Germany	31.7	27.1	27.8	27.6	26.7	26.1	27.4	26.3	26.3	26.6
Greece	13.3	14.2	16.1	16.7	15.7	15.3	16.7	18.0	18.9	19.6
Hungary	30.3	22.8	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	36.6	32.3	33.9	33.2	33.4	33.3	33.2	32.9	32.5	32.4
Ireland	32.9	30.9	32.1	31.2	31.6	32.1	32.0	32.1	31.9	31.3
Israel	26.3	16.4	17.0	18.0	18.4	19.4	20.2	20.0	20.7	20.9
Italy	25.3	27.7	29.9	29.9	30.2	30.4	29.5	29.9	29.8	30.3
Japan	10.6	12.0	12.6	13.0	12.6	12.5	12.7	13.0	13.3	14.0
Korea	6.7	8.6	8.9	11.1	11.1	11.7	12.3	11.9	12.2	12.4
Latvia	20.4	22.4	19.3	18.0	18.2	18.5	18.7	18.9	19.1	18.4
Lithuania	28.7	15.0	15.0	19.4	19.4	19.6	20.0	20.0	20.0	20.0
Luxembourg	26.2	22.6	25.7	25.7	26.4	26.6	27.0	27.7	27.0	26.7
Mexico	8.0	11.9	13.6	14.0	14.3	14.3	15.0	14.8	15.4	15.6
Netherlands	25.4	28.4	28.9	27.4	27.2	27.1	28.1	28.0	28.6	28.9
New Zealand	24.2	23.3	23.4	24.4	24.6	24.8	25.3	25.8	25.7	25.7
Norway	30.4	27.9	26.8	25.7	25.7	26.0	26.6	27.0	27.3	27.4
Poland	7.7	7.5	7.8	7.8	8.2	8.2	7.2	7.7	9.9	11.4
Portugal	18.1	17.4	23.1	21.5	21.6	22.4	23.1	23.6	21.5	21.2
Slovak Republic	12.8	11.7	12.5	13.0	12.7	13.1	13.6	13.7	13.2	13.5
Slovenia	19.1	17.0	15.8	16.3	15.2	15.6	15.2	15.7	16.2	16.2
Spain	18.5	20.6	21.1	21.4	20.7	21.5	21.8	22.3	22.8	23.2
Sweden	36.3	30.9	30.4	30.4	29.9	29.8	29.8	28.7	28.8	27.8
Switzerland	16.2	16.3	15.6	16.2	16.4	16.7	16.6	16.7	16.6	16.6
Türkiye1	18.0	14.9	16.6	17.9	17.8	18.1	16.9	16.9	17.8	18.1
United Kingdom	23.1	22.4	22.4	21.7	21.3	22.3	23.3	24.7	25.7	26.6
United States	24.3	22.9	23.5	21.2	21.5	21.8	21.9	21.5	21.6	21.5
OECD-Average	21.7	20.1	20.5	20.6	20.5	20.6	20.8	20.9	21.1	21.2
OECD-EU 22	24.3	22.7	23.0	23.0	22.8	22.7	22.9	23.1	23.2	23.3

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.12. Income tax, single parent at 67% of average wage

Tax burden as % of gross wage earnings, single parent with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	15.5	14.3	18.5	18.1	18.7	17.3	17.2	20.2	20.8	19.3
Austria	5.8	5.8	8.3	-1.6	-2.3	-1.5	-2.4	-2.3	-2.4	-2.4
Belgium	16.7	17.2	16.0	11.6	11.5	11.9	13.2	12.5	12.1	12.1
Canada	8.9	4.9	6.9	6.4	8.0	8.7	8.8	8.7	8.5	8.1
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	2.3	-4.8	-5.0	-6.4	-6.0	-11.9	-11.3	-9.7	-3.5	-2.4
Denmark	28.7	33.6	31.5	30.9	30.6	30.7	31.0	31.0	31.2	29.1
Estonia	19.9	9.3	11.2	5.7	6.1	7.0	8.1	7.5	11.6	14.1
Finland	20.9	15.7	15.2	13.0	13.3	13.3	13.3	13.1	13.2	12.6
France	7.1	7.5	7.9	9.5	9.5	9.5	9.5	9.5	9.5	9.5
Germany	-2.6	-4.0	-2.7	-2.0	-6.7	-6.2	-3.9	-5.8	-4.9	-3.8
Greece	1.2	0.0	3.0	3.8	1.0	2.5	4.2	5.5	5.2	5.8
Hungary	10.3	10.8	4.6	0.0	0.0	1.1	3.0	4.7	5.8	4.4
Iceland	20.0	22.0	24.8	24.6	24.3	23.4	23.3	22.9	22.5	22.4
Ireland	9.0	6.5	7.2	7.1	7.5	7.9	8.0	8.5	8.1	7.3
Israel	1.1	0.0	0.0	-1.9	-2.2	-0.9	0.0	0.0	0.0	0.0
Italy	10.0	9.3	4.6	5.3	5.5	5.7	12.2	14.8	15.4	9.6
Japan	2.4	2.7	6.2	6.2	6.1	6.1	6.2	6.2	3.4	5.9
Korea	0.1	0.7	0.0	0.8	0.9	1.1	1.8	1.7	-2.7	-2.2
Latvia	5.4	9.0	3.2	1.2	0.0	1.1	0.8	2.4	4.2	1.2
Lithuania	16.2	7.3	7.6	14.1	12.8	13.6	13.5	13.7	13.3	14.0
Luxembourg	0.0	-0.3	3.3	2.1	4.0	4.4	5.0	5.1	4.2	-0.7
Mexico	-5.7	-0.4	2.1	4.3	7.3	7.4	7.7	7.6	7.9	8.3
Netherlands	3.0	3.5	5.7	3.7	3.7	3.8	5.3	5.1	5.9	6.5
New Zealand	18.6	15.9	14.9	15.2	15.2	15.3	15.4	16.3	16.0	16.0
Norway	13.3	14.1	13.4	12.8	13.2	13.4	13.5	15.3	15.8	15.8
Poland	2.5	0.0	-2.7	5.0	-0.5	-0.4	-4.4	-3.9	-3.4	-3.1
Portugal	3.7	0.0	2.7	0.0	0.0	0.9	1.1	1.2	0.4	0.6
Slovak Republic	3.6	-2.9	-0.3	1.9	1.1	-0.3	-2.6	-15.0	-15.7	-10.2
Slovenia	3.4	0.0	0.0	2.6	2.7	3.3	2.6	2.7	3.1	3.2
Spain	0.4	1.7	-4.8	-3.9	-6.0	-3.7	-2.7	-2.6	-0.6	0.2
Sweden	24.7	15.0	15.0	14.8	14.8	13.8	13.5	13.8	13.1	12.6
Switzerland	4.0	3.4	2.2	2.5	2.6	2.8	2.7	2.8	2.7	2.8
Türkiye1	13.2	7.0	8.2	8.4	8.5	8.5	6.7	6.7	9.0	9.6
United Kingdom	8.6	0.0	-3.9	2.6	-3.6	11.2	11.7	12.4	12.9	13.3
United States	-5.0	-7.4	-3.8	-5.2	-3.6	-6.8	-1.2	-2.6	-2.5	-2.8
OECD-Average	7.6	5.7	5.8	5.6	5.2	5.6	6.1	6.1	6.3	6.2
OECD-EU 22	8.7	6.4	6.0	5.4	4.7	4.8	5.3	5.1	5.7	5.5

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.13. Income tax, married couple at 100% of average wage

Tax burden as % of gross wage earnings, one-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	25.6	21.1	24.1	23.6	24.1	23.2	23.2	24.9	25.3	23.5
Austria	11.7	12.8	15.0	7.7	7.3	7.9	6.6	6.7	6.7	6.9
Belgium	18.9	17.7	16.7	13.4	13.3	13.7	14.9	14.3	13.8	13.8
Canada	18.4	14.6	13.7	15.2	15.9	16.1	16.1	16.2	16.0	15.7
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	4.0	-5.2	-4.5	-3.7	-3.3	-8.4	-7.8	-6.3	2.6	3.3
Denmark	26.1	32.0	32.1	31.6	31.4	31.5	31.8	31.9	32.3	31.8
Estonia	17.9	9.2	11.2	9.4	9.9	11.3	13.0	14.4	19.0	21.6
Finland	26.9	22.3	22.5	20.5	20.8	20.8	20.9	20.9	21.2	21.0
France	7.3	8.3	7.9	9.5	9.5	9.5	9.5	9.5	9.5	9.5
Germany	1.5	-0.6	1.0	1.3	-0.8	-0.6	1.0	-0.4	0.0	0.7
Greece	7.7	7.6	9.2	10.2	9.0	9.6	10.9	12.1	12.2	12.8
Hungary	18.4	14.4	8.4	4.1	5.0	5.7	7.0	8.1	8.8	7.9
Iceland	16.1	17.3	21.3	20.7	21.2	21.5	21.5	21.0	20.5	20.4
Ireland	11.1	10.8	12.3	11.3	11.9	12.8	12.6	12.9	12.4	11.5
Israel	18.0	9.0	9.6	10.1	10.4	10.9	8.8	8.5	9.5	9.9
Italy	15.6	13.9	14.7	15.3	14.1	13.2	17.6	20.5	18.7	17.2
Japan	2.5	3.9	6.4	6.5	6.4	6.4	6.5	6.6	3.9	6.7
Korea	1.5	1.9	2.2	4.1	4.2	4.7	5.5	5.3	3.2	3.6
Latvia	11.1	13.9	8.9	9.0	8.5	8.1	8.6	10.0	11.3	8.3
Lithuania	25.8	10.8	11.4	17.0	16.5	16.9	17.8	18.4	18.8	19.2
Luxembourg	2.3	4.5	6.4	6.2	7.0	7.2	7.2	8.5	8.0	7.7
Mexico	1.0	4.8	9.1	9.6	9.9	9.9	10.8	10.4	11.3	11.8
Netherlands	4.8	15.9	16.5	16.1	16.1	16.0	17.1	17.0	17.5	17.8
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	18.1	19.0	19.2	19.1	19.3	19.4	19.9	20.2	20.4	20.4
Poland	4.8	0.0	1.1	2.4	2.3	2.3	-2.5	-1.0	0.2	1.1
Portugal	6.4	2.6	6.6	4.2	4.3	5.0	5.2	5.5	4.6	4.5
Slovak Republic	5.0	-4.5	-1.4	1.0	0.4	-0.2	-2.8	-13.4	-13.1	-6.5
Slovenia	4.8	2.9	2.9	3.9	4.1	4.5	4.2	4.2	4.7	4.7
Spain	5.2	7.9	7.6	8.1	7.4	8.3	8.9	9.8	10.5	11.1
Sweden	26.7	17.8	17.6	17.6	17.6	17.4	17.2	17.0	16.1	15.6
Switzerland	6.2	5.9	4.3	4.7	4.8	5.2	5.0	5.1	5.0	5.1
Türkiye1	14.7	9.8	10.6	12.1	12.1	12.5	12.3	12.3	13.9	14.3
United Kingdom	17.4	14.6	13.5	13.3	13.1	13.5	13.9	14.4	16.1	17.6
United States	6.8	3.6	6.1	4.3	4.8	2.1	5.7	5.6	6.0	5.5
OECD-Average	11.3	9.4	10.0	10.0	9.9	9.9	10.2	10.3	10.7	11.0
OECD-EU 22	12.0	9.8	10.2	9.8	9.7	9.7	9.9	10.0	10.7	11.0

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.14. Income tax, married couple with two children, at 100% and 67% of average wage

Tax burden as % of gross wage earnings, two-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	23.8	19.1	21.8	21.4	21.9	20.8	20.8	23.0	23.5	21.8
Austria	10.8	12.3	14.3	9.3	8.7	9.3	8.6	8.5	8.4	8.5
Belgium	26.4	24.8	23.9	20.7	20.6	20.8	21.8	21.3	20.9	20.9
Canada	19.5	16.2	16.9	16.5	17.2	17.4	17.4	17.4	17.2	16.9
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	6.8	4.9	5.4	5.8	6.1	0.5	0.6	1.5	4.2	4.8
Denmark	31.1	35.2	34.9	34.4	34.2	34.2	34.4	34.5	34.7	34.2
Estonia	21.1	13.7	14.6	10.8	11.1	12.2	13.4	13.8	16.0	18.6
Finland	24.5	19.7	19.7	17.5	17.8	17.8	17.8	17.8	18.0	17.7
France	10.8	11.1	11.4	12.9	11.6	11.9	12.0	11.9	12.1	12.1
Germany	13.8	9.9	11.0	11.1	9.6	9.2	10.4	8.9	9.2	9.9
Greece	6.1	6.2	7.3	8.2	6.4	7.4	8.8	10.0	9.9	10.5
Hungary	18.0	13.0	11.4	8.4	9.0	9.4	10.2	10.8	11.3	10.8
Iceland	23.2	25.3	27.5	26.7	26.6	26.0	25.9	25.6	25.2	25.2
Ireland	19.7	15.6	17.1	17.1	17.7	18.4	18.1	18.0	17.5	16.7
Israel	12.5	5.4	5.7	6.0	6.2	6.9	5.3	5.1	5.7	5.9
Italy	16.8	16.3	14.9	15.5	14.7	14.1	16.7	19.5	18.6	15.3
Japan	4.5	5.5	7.1	7.2	7.1	7.1	7.2	7.2	5.6	7.1
Korea	1.3	2.0	2.3	3.8	3.9	4.3	5.0	4.8	5.1	5.3
Latvia	13.5	16.5	12.3	11.0	10.3	10.0	9.8	10.9	12.0	9.8
Lithuania	24.3	10.8	11.4	15.9	15.0	15.6	16.0	16.5	16.6	17.1
Luxembourg	8.2	9.3	12.4	11.9	13.2	13.5	13.8	15.6	14.9	14.4
Mexico	-1.7	2.7	6.3	7.5	8.9	8.9	9.6	9.2	10.0	10.4
Netherlands	7.9	11.7	12.5	11.3	11.3	11.2	12.4	12.2	12.9	13.3
New Zealand	19.0	16.5	16.0	16.9	17.2	17.3	18.2	19.1	18.6	18.5
Norway	20.6	20.0	19.0	17.7	17.9	18.0	18.3	18.4	18.5	18.6
Poland	6.1	2.6	3.9	4.6	4.1	4.2	2.4	3.3	4.1	4.6
Portugal	8.6	6.1	7.5	8.3	8.4	9.4	9.9	10.1	8.4	8.4
Slovak Republic	6.0	3.9	5.8	7.2	6.5	6.2	4.6	-1.7	-1.5	2.4
Slovenia	8.1	5.7	5.7	6.9	7.0	7.3	6.7	6.9	7.5	7.5
Spain	9.3	11.5	10.9	11.4	10.3	11.5	11.9	12.1	13.0	13.4
Sweden	25.9	16.7	16.5	16.4	16.5	16.0	15.7	15.7	14.9	14.4
Switzerland	9.8	9.5	8.0	8.7	8.9	9.3	9.1	9.2	9.1	9.2
Türkiye1	14.1	9.7	10.7	11.7	11.7	12.0	10.1	10.0	11.9	12.4
United Kingdom	16.5	15.4	12.9	12.7	12.5	12.9	13.3	13.9	14.8	15.8
United States	12.8	10.9	12.3	10.1	10.4	8.7	10.9	10.8	11.0	10.7
OECD-Average	13.2	11.5	11.9	11.7	11.6	11.6	11.8	11.9	12.1	12.2
OECD-EU 22	14.7	12.6	12.9	12.6	12.3	12.3	12.5	12.6	12.9	13.0

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.15. Income tax, married couple, both at 100% of average wage

Tax burden as % of gross wage earnings, two-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	26.6	22.3	24.1	23.6	24.1	23.2	23.2	24.9	25.3	23.5
Austria	12.9	14.7	16.7	12.1	11.7	12.2	11.6	11.4	11.3	11.4
Belgium	29.0	27.5	26.8	24.1	24.0	24.2	25.0	24.6	24.3	24.3
Canada	21.7	18.5	19.2	18.5	19.2	19.3	19.3	19.3	19.2	18.8
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	7.9	7.4	7.8	8.2	8.4	2.9	3.0	3.8	6.0	6.5
Denmark	32.7	36.2	36.1	35.5	35.3	35.4	35.5	35.5	35.8	35.3
Estonia	21.9	14.8	15.4	13.0	13.5	14.6	16.0	17.2	19.0	21.6
Finland	26.9	22.3	22.5	20.5	20.8	20.8	20.9	20.9	21.2	21.0
France	12.5	12.2	12.8	14.7	13.7	14.3	14.3	14.3	14.6	14.7
Germany	17.2	13.1	13.8	13.9	12.9	12.3	13.0	12.0	11.9	12.5
Greece	8.3	8.5	9.2	10.2	9.0	9.6	10.9	12.1	12.2	12.8
Hungary	20.8	14.4	12.2	9.5	10.0	10.3	11.0	11.5	11.9	11.5
Iceland	25.3	27.4	29.2	28.2	28.1	27.7	27.7	27.4	27.1	27.1
Ireland	24.1	20.1	22.0	21.6	22.1	22.7	22.4	22.4	21.9	21.0
Israel	15.4	6.5	7.2	8.0	8.3	9.0	7.0	6.7	7.8	8.2
Italy	18.9	18.6	19.3	19.7	18.5	17.4	19.8	22.6	20.7	19.1
Japan	5.3	6.3	7.8	7.9	7.8	7.8	7.9	7.9	6.7	7.9
Korea	2.0	3.4	3.9	5.4	5.4	5.8	6.4	6.3	6.5	6.7
Latvia	15.0	17.7	13.7	13.3	12.9	12.1	12.2	13.3	14.3	11.9
Lithuania	25.8	12.0	12.6	17.0	16.5	16.9	17.8	18.4	18.8	19.2
Luxembourg	12.0	12.8	16.4	16.1	17.4	17.7	18.0	19.5	18.9	18.5
Mexico	1.0	4.8	9.1	9.6	9.9	9.9	10.8	10.4	11.3	11.8
Netherlands	9.6	16.1	16.5	15.7	15.7	15.6	16.6	16.4	17.0	17.4
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	22.3	21.5	20.3	19.1	19.3	19.4	19.9	20.2	20.4	20.4
Poland	6.6	3.6	4.7	5.3	4.8	4.8	3.7	4.5	5.1	5.6
Portugal	11.3	9.1	11.0	11.6	11.7	12.6	12.6	12.9	11.0	10.8
Slovak Republic	7.0	6.0	7.5	8.7	8.2	7.9	6.6	1.3	1.4	4.7
Slovenia	10.0	8.1	8.1	9.1	8.9	9.4	8.7	9.0	9.6	9.6
Spain	11.6	13.5	13.1	13.6	12.9	13.7	14.1	14.7	15.2	15.6
Sweden	26.7	17.8	17.6	17.6	17.6	17.4	17.2	17.0	16.1	15.6
Switzerland	11.7	11.5	10.0	10.7	10.9	11.4	11.2	11.3	11.2	11.2
Türkiye1	14.7	11.0	11.8	13.4	13.3	13.8	12.3	12.3	13.9	14.3
United Kingdom	17.4	16.2	14.1	13.9	13.7	14.1	14.4	14.9	16.1	17.6
United States	15.1	12.6	13.9	12.3	12.9	11.8	13.7	13.4	13.6	13.3
OECD-Average	14.9	13.3	13.8	13.7	13.6	13.6	13.8	14.0	14.2	14.3
OECD-EU 22	16.8	14.8	15.3	15.0	14.8	14.8	15.0	15.2	15.4	15.5

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.16. Income tax, married couple at 100% and 67% of average wage

Tax burden as % of gross wage earnings, two-earner married couple without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	24.4	19.8	21.8	21.4	21.9	20.8	20.8	23.0	23.5	21.8
Austria	10.8	12.6	14.6	13.0	12.4	12.8	13.1	12.7	12.3	12.3
Belgium	28.0	26.2	25.4	22.2	22.1	22.4	23.2	22.8	22.4	22.4
Canada	19.5	16.8	17.0	16.5	17.2	17.4	17.4	17.4	17.2	16.9
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.1
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czechia	9.3	9.8	10.8	12.8	13.0	7.5	7.3	7.9	8.3	8.7
Denmark	31.1	35.2	34.9	34.4	34.2	34.2	34.4	34.5	34.7	34.2
Estonia	21.1	15.9	16.3	12.1	12.4	13.4	14.5	14.8	16.0	18.6
Finland	24.5	19.7	19.9	17.5	17.8	17.8	17.8	17.8	18.0	17.9
France	14.1	13.4	13.8	15.5	14.1	14.2	14.3	14.2	14.3	14.3
Germany	19.8	16.5	16.9	16.9	16.3	15.4	16.0	14.7	14.6	15.1
Greece	5.6	6.2	7.3	8.8	7.2	8.0	9.4	10.6	11.4	11.9
Hungary	21.0	13.0	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	23.2	25.3	27.5	26.7	26.6	26.0	25.9	25.6	25.2	25.2
Ireland	19.7	15.6	17.1	17.1	17.7	18.4	18.1	18.0	17.5	16.7
Israel	15.0	6.6	7.2	7.7	8.0	8.7	9.5	9.2	10.0	10.3
Italy	18.0	19.1	17.9	18.3	17.5	16.8	16.7	19.5	18.6	15.3
Japan	5.8	7.0	7.1	7.2	7.1	7.1	7.2	7.2	6.5	7.1
Korea	1.6	3.2	3.5	4.7	4.7	5.1	5.6	5.4	5.6	5.8
Latvia	18.1	21.1	18.0	16.2	15.5	14.7	14.2	14.8	15.6	14.1
Lithuania	24.3	12.2	12.9	15.9	15.0	15.6	16.0	16.5	16.6	17.1
Luxembourg	11.3	9.3	12.4	11.9	13.2	13.5	13.8	15.6	14.9	14.4
Mexico	-1.7	2.7	6.3	7.5	8.9	8.9	9.6	9.2	10.0	10.4
Netherlands	7.9	11.8	13.1	12.1	12.1	12.0	13.1	12.9	13.5	13.9
New Zealand	19.0	15.9	16.0	16.9	17.2	17.3	18.2	19.1	18.6	18.5
Norway	21.3	20.0	19.0	17.7	17.9	18.0	18.3	18.4	18.5	18.6
Poland	6.1	6.2	6.8	6.9	6.1	6.1	4.1	4.8	5.4	5.9
Portugal	9.7	7.6	12.7	12.4	12.5	13.3	14.0	14.3	12.3	12.1
Slovak Republic	7.4	6.9	8.6	9.6	9.0	9.3	9.8	10.0	9.4	9.8
Slovenia	12.2	9.4	9.4	10.8	10.5	10.9	10.1	10.3	10.6	10.6
Spain	11.5	13.7	13.1	13.6	12.6	13.7	13.9	14.0	14.8	15.2
Sweden	25.9	16.7	16.5	16.4	16.5	16.0	15.7	15.7	14.9	14.4
Switzerland	11.3	11.0	10.5	11.0	11.1	11.5	11.4	11.5	11.4	11.4
Türkiye1	14.1	10.4	11.3	12.4	12.4	12.7	10.1	10.0	11.9	12.4
United Kingdom	16.5	15.5	12.9	12.7	12.5	12.9	13.3	13.9	14.8	15.8
United States	16.8	15.4	16.5	14.7	14.8	14.9	15.0	14.7	14.9	14.8
OECD-Average	14.3	12.8	13.4	13.3	13.2	13.2	13.3	13.6	13.7	13.7
OECD-EU 22	16.2	14.4	15.2	15.0	14.7	14.6	14.8	15.1	15.1	15.0

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage

Tax burden as % of gross wage earnings, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	21.1	16.0	18.5	18.1	18.7	17.3	17.2	20.2	20.8	19.3
Austria	25.6	27.0	29.2	27.7	26.8	27.3	25.8	26.8	26.4	26.9
Belgium	35.8	36.4	35.4	31.4	31.3	31.6	32.4	31.8	31.4	31.5
Canada	21.3	20.8	21.1	20.6	21.2	22.3	22.5	22.7	22.6	22.1
Chile	7.0	7.0	7.0	7.0	7.0	-6.5	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	20.8	18.2	19.5	22.0	22.3	16.7	16.4	17.1	18.2	18.7
Denmark	36.7	33.1	32.9	32.5	32.3	32.4	32.7	32.9	33.0	32.5
Estonia	19.9	17.6	17.1	10.6	10.9	11.6	12.4	11.6	13.2	15.7
Finland	27.8	22.7	24.0	22.8	23.3	23.6	23.4	23.6	22.6	22.6
France	25.9	25.9	26.0	24.2	23.2	23.5	23.5	23.5	23.7	23.7
Germany	36.8	34.3	34.7	34.3	33.7	33.1	33.0	32.4	32.7	34.1
Greece	18.0	17.7	18.5	20.4	17.5	17.6	19.0	20.2	21.1	21.1
Hungary	30.1	27.8	34.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	20.2	22.2	25.0	24.8	24.5	23.6	23.5	23.1	22.7	22.6
Ireland	18.8	16.0	16.8	16.2	16.4	16.8	16.7	17.0	16.6	16.1
Israel	19.4	10.4	11.0	11.4	11.7	12.8	13.9	13.3	14.0	14.9
Italy	24.4	26.1	21.8	22.3	22.2	22.2	20.9	19.4	18.4	19.1
Japan	18.4	19.1	20.4	20.6	20.6	20.6	20.6	20.8	19.9	20.6
Korea	7.5	9.2	9.9	11.2	11.6	12.2	12.9	12.7	13.0	13.3
Latvia	26.0	29.5	27.9	25.0	23.9	23.3	22.2	22.6	23.7	22.4
Lithuania	25.2	19.7	20.4	33.6	32.3	33.1	33.0	33.2	32.8	33.5
Luxembourg	21.8	19.4	22.7	21.1	22.3	22.4	22.3	24.2	23.5	23.1
Mexico	-4.4	0.8	3.4	5.5	8.6	8.6	9.0	8.9	9.3	9.6
Netherlands	32.9	27.1	24.7	21.3	20.5	19.4	20.4	19.0	18.6	18.3
New Zealand	18.6	14.3	13.5	14.0	14.1	14.2	14.7	16.3	15.3	15.1
Norway	26.8	25.6	25.1	23.8	24.1	24.2	24.0	23.6	23.6	23.5
Poland	26.5	23.4	24.1	24.3	23.5	23.5	20.4	21.3	22.0	22.6
Portugal	17.6	15.5	19.9	20.8	20.9	21.6	22.3	22.6	21.1	20.9
Slovak Republic	18.2	18.0	20.0	21.4	20.5	21.0	21.6	21.8	21.1	21.5
Slovenia	32.3	28.7	28.7	30.7	30.6	30.8	30.0	30.0	32.5	33.0
Spain	15.0	17.5	16.7	17.3	15.7	17.3	17.5	17.1	18.5	18.9
Sweden	31.7	22.0	22.0	21.7	21.8	20.8	20.5	20.8	20.1	19.6
Switzerland	14.9	14.4	14.1	14.5	14.8	15.0	14.9	15.0	14.9	15.0
Türkiye1	27.2	23.6	24.7	25.0	25.1	25.2	21.7	21.7	24.0	24.6
United Kingdom	22.8	22.6	19.2	19.1	18.4	19.1	19.4	19.4	18.0	18.6
United States	22.6	21.5	22.9	21.4	17.0	18.3	21.7	21.4	21.6	21.4
OECD-Average	21.6	20.0	20.6	20.6	20.3	20.0	20.3	20.5	20.6	20.7
OECD-EU 22	25.8	23.8	24.4	24.3	23.9	23.8	23.6	23.7	23.9	24.1

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage

Tax burden as % of gross wage earnings, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	26.6	22.3	24.1	23.6	24.1	23.2	23.2	24.9	25.3	23.5
Austria	31.0	33.1	35.0	33.2	32.7	33.2	32.1	32.6	32.1	32.5
Belgium	43.0	42.7	42.0	39.4	39.3	39.5	40.2	39.8	39.5	39.5
Canada	26.9	25.0	25.3	24.6	25.1	25.4	25.6	25.6	25.7	25.6
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.1
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	22.5	22.5	23.4	25.0	25.2	19.8	19.6	20.1	21.0	21.3
Denmark	40.7	35.8	35.8	35.4	35.2	35.3	35.5	35.5	35.8	35.3
Estonia	21.9	19.5	18.4	15.7	16.1	17.2	18.5	19.6	20.6	23.2
Finland	33.9	29.4	30.9	30.3	31.0	31.3	31.1	31.5	30.6	30.7
France	29.2	27.8	29.0	28.0	27.1	27.6	27.8	27.6	27.9	28.0
Germany	43.2	39.2	39.7	39.2	38.6	37.8	38.0	37.3	37.5	38.7
Greece	21.6	23.1	23.7	25.6	23.8	23.2	24.2	25.1	26.0	26.1
Hungary	35.7	31.4	34.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	25.4	27.6	29.4	28.3	28.2	27.8	27.8	27.5	27.2	27.2
Ireland	27.5	23.4	26.0	25.6	26.1	26.7	26.4	26.4	25.9	25.1
Israel	26.1	17.0	17.5	18.1	18.3	19.1	20.2	19.7	20.6	21.4
Italy	29.0	30.2	31.1	31.5	30.1	29.0	28.4	28.3	30.2	28.6
Japan	19.7	20.6	22.1	22.4	22.2	22.2	22.3	22.6	22.2	22.6
Korea	8.9	12.3	13.3	14.8	15.1	15.6	16.2	16.1	16.3	16.5
Latvia	27.9	30.5	28.9	28.6	28.3	26.5	26.4	27.1	27.8	26.0
Lithuania	28.8	22.1	22.9	36.5	36.0	36.4	37.3	37.9	38.3	38.7
Luxembourg	28.7	26.8	30.8	30.0	31.1	31.4	31.6	33.1	32.4	32.0
Mexico	2.5	6.1	10.4	10.9	11.2	11.3	12.2	11.8	12.8	13.2
Netherlands	33.6	31.7	30.2	29.5	28.9	28.1	28.9	28.1	28.0	27.9
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	30.7	29.3	28.5	27.3	27.5	27.6	27.9	28.1	28.2	28.1
Poland	27.8	24.5	24.9	25.0	24.3	24.3	23.0	23.6	24.1	24.4
Portugal	22.8	21.3	26.9	26.0	26.1	26.8	27.1	27.4	25.2	24.9
Slovak Republic	20.2	21.9	23.3	24.2	23.6	23.9	24.3	24.4	24.0	24.3
Slovenia	35.6	33.3	33.3	34.4	34.0	34.5	33.7	34.0	35.8	36.2
Spain	19.8	21.7	21.3	21.8	21.2	21.9	22.1	22.7	23.2	23.5
Sweden	33.7	24.8	24.6	24.5	24.6	24.4	24.2	24.0	23.1	22.6
Switzerland	17.8	17.4	17.0	17.5	17.8	18.2	18.0	18.1	18.0	18.1
Türkiye1	28.7	26.6	27.4	29.0	28.9	29.4	27.3	27.3	28.9	29.3
United Kingdom	25.8	25.4	23.4	23.4	22.9	23.4	23.8	23.4	21.9	23.1
United States	24.9	24.6	25.6	23.9	21.3	22.4	24.8	24.3	24.4	24.3
OECD-Average	25.2	23.8	24.6	24.8	24.6	24.6	24.7	24.9	25.0	25.1
OECD-EU 22	29.9	28.0	28.9	29.2	29.0	28.7	28.8	29.1	29.2	29.2

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.19. Income tax plus employee contributions less cash benefits, single persons at 167% of average wage

Tax burden as % of gross wage earnings, single persons without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	34.9	28.2	30.1	30.5	30.8	29.4	29.7	30.0	30.4	28.7
Austria	36.3	38.3	39.4	38.1	38.0	38.2	37.8	37.5	36.7	37.1
Belgium	50.1	49.5	49.1	47.5	47.4	47.5	48.0	47.7	47.4	47.4
Canada	32.1	30.3	30.6	29.6	30.6	31.1	31.3	31.3	31.3	31.1
Chile	8.3	8.0	8.2	8.3	8.3	8.3	8.2	8.3	8.3	8.4
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	8.6	9.8	10.6	12.2	12.3	12.5	12.5	12.1	12.3	12.7
Czechia	25.5	25.9	26.5	27.4	27.6	22.3	22.1	22.4	23.2	23.4
Denmark	48.8	42.8	42.0	41.3	41.0	41.0	41.3	41.5	42.0	41.6
Estonia	23.6	21.0	19.6	21.3	21.3	21.3	21.3	21.3	21.3	23.2
Finland	41.1	36.6	38.1	37.9	38.6	38.9	38.8	39.2	38.5	38.8
France	33.1	33.4	34.5	33.8	33.3	33.6	33.6	33.5	33.7	33.8
Germany	48.8	43.8	43.8	43.4	43.3	42.7	42.3	41.5	41.5	42.3
Greece	29.2	30.2	31.6	32.6	31.2	29.4	30.7	31.9	32.8	33.0
Hungary	42.8	39.8	34.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	36.7	32.4	34.0	33.3	33.4	33.3	33.3	32.9	32.6	32.5
Ireland	35.6	34.4	36.1	35.2	35.6	36.1	36.0	36.1	35.9	35.4
Israel	35.0	26.0	26.5	27.6	28.0	29.2	30.1	29.7	30.5	31.1
Italy	34.5	37.3	39.5	39.5	39.8	40.1	39.1	39.5	39.4	39.9
Japan	22.6	24.5	25.9	26.1	25.9	26.2	26.3	26.6	26.6	27.0
Korea	13.4	15.0	16.2	18.6	19.0	19.7	20.4	20.2	20.6	20.9
Latvia	29.4	31.4	29.8	29.0	29.2	29.0	29.2	29.4	29.6	28.9
Lithuania	31.7	24.0	24.0	38.9	38.9	39.1	39.5	39.5	39.5	39.5
Luxembourg	37.9	34.9	38.6	38.1	38.7	38.9	39.4	40.0	39.4	39.1
Mexico	10.1	13.4	15.1	15.5	15.8	15.8	16.5	16.3	16.9	17.1
Netherlands	40.6	37.7	38.1	37.7	37.1	36.6	37.4	37.2	37.2	37.2
New Zealand	24.2	23.3	23.4	24.4	24.6	24.8	25.3	25.8	25.7	25.7
Norway	38.2	35.7	35.0	33.9	33.9	34.2	34.6	34.9	35.1	35.1
Poland	28.9	25.4	25.6	25.6	26.0	26.1	25.1	25.5	27.7	29.3
Portugal	29.1	28.4	34.1	32.5	32.6	33.4	34.1	34.6	32.5	32.2
Slovak Republic	24.8	24.9	25.9	26.4	26.1	26.5	27.0	27.1	26.6	26.9
Slovenia	41.2	39.1	37.9	38.4	37.3	37.7	37.3	37.8	39.2	39.7
Spain	24.4	26.5	27.3	27.7	27.0	27.8	28.1	28.8	29.3	29.7
Sweden	41.1	35.6	35.2	35.2	34.7	34.7	34.6	33.6	33.6	32.7
Switzerland	22.7	22.2	21.8	22.4	22.7	23.1	22.9	23.0	22.9	22.9
Türkiye1	26.9	29.9	31.6	32.9	32.8	33.1	31.9	31.9	32.8	33.1
United Kingdom	28.8	30.0	29.8	29.5	29.1	29.7	30.7	30.7	30.0	30.7
United States	31.9	30.6	31.1	28.9	28.5	29.4	29.5	29.1	29.2	29.2
OECD-Average	30.3	28.9	29.5	29.9	29.8	29.8	30.0	30.1	30.1	30.3
OECD-EU 22	35.4	33.7	34.1	34.6	34.5	34.3	34.4	34.5	34.6	34.8

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.20. Income tax plus employee contributions less cash benefits, single parent at 67% of average wage

Tax burden as % of gross wage earnings, single parent with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	-2.1	-13.2	-7.5	-4.8	-4.7	-6.6	-3.8	-0.7	-4.2	-5.2
Austria	2.0	4.6	9.3	0.4	-2.2	1.2	-3.2	0.4	-0.4	0.7
Belgium	16.1	18.9	17.8	13.6	9.3	9.3	10.9	10.3	9.7	9.9
Canada	0.0	0.8	-9.4	-10.9	-7.1	-2.4	-3.9	-3.0	-2.4	-2.9
Chile	5.9	6.1	6.2	6.2	6.1	-24.3	4.8	-0.3	0.1	2.4
Colombia	-6.9	-5.6	-6.6	-6.5	-7.2	-7.5	-6.4	-6.3	-6.7	-7.2
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	-17.9	-12.7	-0.8	-3.3	-2.7	-11.1	-9.8	-8.8	-1.5	0.1
Denmark	20.7	17.5	15.7	15.7	15.5	15.8	16.6	16.6	17.2	15.1
Estonia	-8.5	-2.1	-4.8	-9.5	-8.8	-6.7	-4.3	-16.3	-10.6	-6.6
Finland	9.7	8.9	10.9	10.9	11.2	11.7	11.0	12.2	11.1	10.9
France	13.5	14.8	16.0	-4.2	-6.5	-3.7	-2.5	-6.8	-7.3	-6.9
Germany	17.9	16.2	17.5	17.8	13.2	13.8	15.3	13.9	15.0	16.9
Greece	17.1	16.0	13.8	12.3	3.1	9.1	11.4	13.2	13.2	13.6
Hungary	5.0	6.7	6.2	5.1	7.5	9.3	12.6	15.5	17.4	16.6
Iceland	1.4	9.5	14.5	12.7	11.7	10.6	11.2	12.9	10.8	10.7
Ireland	6.6	-15.8	-10.7	-6.1	-5.1	-4.0	-4.0	2.2	-3.7	-6.1
Israel	-1.5	-2.6	-1.5	-1.8	-1.9	0.1	1.6	1.1	1.5	2.2
Italy	5.5	5.1	1.3	2.3	1.0	1.8	2.1	-0.3	-1.8	-0.6
Japan	3.8	-3.0	4.6	4.1	3.9	3.9	4.5	5.5	4.6	6.5
Korea	6.8	8.5	3.9	4.4	0.9	3.0	-2.7	-2.3	-6.3	-5.4
Latvia	3.5	12.4	7.3	6.0	5.2	6.4	0.5	3.1	5.8	3.3
Lithuania	19.2	8.2	10.3	17.3	7.5	11.7	12.2	12.7	11.8	9.0
Luxembourg	-6.4	-10.9	-4.1	-4.3	-1.4	-0.7	0.6	1.7	1.1	-3.6
Mexico	-4.4	0.8	3.4	5.5	8.6	8.6	9.0	8.9	9.3	9.6
Netherlands	14.5	3.6	0.6	-5.1	-5.4	-5.8	-3.4	-8.1	-10.6	-9.9
New Zealand	-3.0	-17.7	-14.1	-18.8	-17.3	-16.4	-16.1	-12.1	-12.6	-11.3
Norway	5.7	10.8	12.2	11.9	12.4	13.0	13.2	11.7	10.7	9.4
Poland	18.0	17.8	11.2	-21.9	-10.8	-10.6	-11.3	-7.9	-16.3	-13.3
Portugal	9.6	0.4	5.8	2.5	2.5	3.9	4.5	-0.3	-5.3	-4.6
Slovak Republic	-2.0	2.3	5.4	8.7	7.8	6.8	3.0	-14.1	-14.0	-7.7
Slovenia	-2.0	-1.7	-4.4	1.0	1.5	3.3	2.9	2.9	6.5	12.6
Spain	6.8	8.1	1.5	2.4	0.4	2.7	3.7	3.9	5.8	6.7
Sweden	20.1	11.1	12.2	11.3	11.6	10.9	10.9	11.7	11.3	11.1
Switzerland	0.3	-1.1	-1.9	-1.0	-0.6	0.0	-0.2	0.0	0.2	-0.3
Türkiye1	27.2	22.0	23.2	23.4	23.5	23.5	21.7	21.7	24.0	24.6
United Kingdom	7.7	0.6	-3.4	4.3	-2.7	10.3	10.4	9.9	9.7	12.3
United States	2.6	0.2	3.9	2.4	-5.9	-9.2	6.4	5.0	5.2	4.9
OECD-Average	5.8	4.1	4.6	3.0	2.2	2.4	3.7	3.1	2.8	3.3
OECD-EU 22	7.7	5.9	6.3	3.3	2.5	3.4	3.6	2.6	2.5	3.1

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.21. Income tax plus employee contributions less cash benefits, married couple at 100% of average wage

Tax burden as % of gross wage earnings, one-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	18.4	9.3	12.9	16.0	16.1	14.7	16.2	18.0	18.2	16.4
Austria	15.1	17.9	21.6	15.0	13.2	15.7	11.0	14.1	13.6	14.9
Belgium	23.7	23.6	22.6	19.4	19.2	19.2	20.7	20.1	19.6	19.7
Canada	19.3	17.1	10.6	12.0	13.0	14.4	14.3	14.5	14.6	14.6
Chile	6.3	7.0	7.0	7.0	7.0	-18.5	5.7	1.9	2.4	4.6
Colombia	-4.6	-3.8	-4.4	-4.3	-4.8	-5.0	-4.3	-4.2	-4.5	-4.8
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	-5.3	-5.6	2.0	2.0	2.6	-4.2	-3.2	-2.1	7.8	8.9
Denmark	27.4	24.8	25.2	25.2	25.1	25.4	26.0	26.1	26.6	26.1
Estonia	10.6	7.3	4.5	2.4	3.1	5.1	7.5	7.5	12.7	15.7
Finland	24.8	23.0	25.2	25.1	26.0	26.4	26.0	26.9	26.1	26.2
France	16.1	17.7	18.0	16.3	14.8	16.8	17.0	16.9	17.0	16.9
Germany	22.0	19.6	21.2	21.2	19.1	19.4	20.4	19.5	19.9	21.3
Greece	23.6	23.6	21.9	21.6	19.6	19.1	22.1	23.4	23.7	23.8
Hungary	20.5	18.7	16.7	15.3	16.8	18.0	20.1	22.0	23.2	22.6
Iceland	8.9	12.2	17.5	14.6	14.3	14.4	14.7	15.8	14.2	14.1
Ireland	10.9	5.6	8.9	8.3	9.1	10.2	9.6	10.0	10.7	10.0
Israel	21.8	13.6	14.8	15.4	15.8	16.7	15.0	14.4	15.6	16.5
Italy	18.6	17.8	19.0	19.7	17.5	17.0	13.7	12.9	14.7	13.5
Japan	15.8	11.3	16.0	16.4	16.1	16.1	16.3	16.7	14.3	17.2
Korea	8.2	9.7	7.6	9.4	7.2	8.9	5.5	5.8	3.9	4.5
Latvia	12.8	19.1	15.2	15.8	15.7	15.2	11.8	14.0	15.8	13.2
Lithuania	28.8	14.4	16.1	25.6	19.3	22.1	23.3	24.2	24.2	22.3
Luxembourg	1.9	1.5	5.7	6.0	7.4	7.8	8.4	10.3	10.0	9.9
Mexico	2.5	6.1	10.4	10.9	11.2	11.3	12.2	11.8	12.8	13.2
Netherlands	22.4	23.6	24.1	23.9	21.7	21.4	22.6	20.6	19.3	19.4
New Zealand	13.6	-0.9	5.2	4.3	5.7	6.4	7.9	10.9	10.5	11.4
Norway	19.3	21.8	23.2	23.2	23.5	23.8	24.2	24.2	23.5	22.4
Poland	22.1	17.8	18.9	3.9	1.3	1.4	-1.2	2.1	-2.5	0.2
Portugal	14.0	7.7	13.2	11.0	11.1	12.4	12.8	13.1	10.2	10.3
Slovak Republic	5.2	3.4	6.9	10.0	9.4	8.9	5.3	-8.4	-7.5	-0.4
Slovenia	10.1	10.4	11.3	13.8	17.0	17.9	17.7	17.7	21.5	22.3
Spain	11.5	14.2	13.9	14.5	13.7	14.7	15.3	16.2	16.9	17.5
Sweden	26.0	17.4	18.1	17.6	17.8	17.7	17.8	17.8	17.2	16.9
Switzerland	5.9	4.9	3.6	4.4	4.8	5.4	5.2	5.4	5.4	5.1
Türkiye1	28.7	24.8	25.6	27.1	27.1	27.5	27.3	27.3	28.9	29.3
United Kingdom	20.6	18.7	17.8	18.4	17.7	18.5	19.0	18.6	17.7	19.1
United States	14.4	11.2	13.7	11.9	2.7	0.7	13.3	13.3	13.6	13.1
OECD-Average	15.0	13.0	14.2	13.9	13.4	13.0	13.9	13.9	14.2	14.7
OECD-EU 22	16.5	14.7	15.9	15.2	14.6	14.9	14.8	14.8	15.5	16.0

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.22. Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 67% of average wage

Tax burden as % of gross wage earnings, two-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	22.0	19.0	21.8	21.4	21.9	20.8	20.8	23.0	23.5	21.8
Austria	20.1	22.6	25.5	20.9	19.5	21.1	18.4	20.1	19.7	20.5
Belgium	35.0	33.9	33.1	29.8	29.8	30.0	30.8	30.3	29.9	30.0
Canada	24.4	22.2	20.3	19.8	20.8	21.8	21.8	21.9	22.0	21.8
Chile	6.6	6.6	6.7	6.7	6.6	-8.6	6.1	4.1	4.2	5.1
Colombia	-5.5	-4.5	-5.3	-5.2	-5.8	-6.0	-5.2	-5.1	-5.4	-5.8
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	14.0	12.1	13.7	13.6	14.0	11.5	11.6	12.5	15.8	16.4
Denmark	35.1	30.8	30.9	30.6	30.4	30.6	30.9	31.0	31.3	30.8
Estonia	16.8	13.7	11.2	7.2	7.7	9.1	10.7	10.3	12.9	15.7
Finland	26.0	22.9	24.6	24.2	24.9	25.3	25.0	25.6	24.7	24.7
France	21.4	22.2	23.2	21.8	20.4	20.8	21.0	20.9	21.1	21.1
Germany	34.3	30.1	31.2	31.0	29.5	29.2	29.8	28.7	29.1	30.5
Greece	22.0	22.2	21.9	22.3	20.0	19.7	22.8	23.9	23.8	23.9
Hungary	24.3	22.3	23.8	22.6	23.5	24.2	25.5	26.6	27.3	27.0
Iceland	21.9	24.4	27.6	26.5	26.0	25.2	25.0	25.3	23.7	23.6
Ireland	20.8	13.7	16.7	16.9	17.6	18.5	17.9	17.9	18.0	17.4
Israel	17.7	10.5	11.2	11.6	11.8	12.9	11.7	11.1	11.9	12.7
Italy	25.1	24.0	22.8	23.3	21.9	21.4	17.1	15.9	16.3	15.9
Japan	17.9	15.1	18.6	18.9	18.7	18.7	18.8	19.2	17.8	19.3
Korea	8.0	9.8	8.9	10.4	9.3	10.5	8.8	8.9	9.3	9.6
Latvia	18.1	23.3	20.3	19.5	19.0	18.4	16.0	17.5	19.0	16.9
Lithuania	27.3	19.8	20.4	30.7	28.5	29.7	30.3	30.8	30.8	30.4
Luxembourg	12.6	12.3	17.1	16.7	18.4	18.8	19.4	21.6	21.0	20.6
Mexico	-0.3	4.0	7.6	8.8	10.2	10.2	10.9	10.6	11.4	11.7
Netherlands	30.1	24.9	23.2	20.6	20.0	19.3	20.6	19.4	19.0	19.0
New Zealand	19.0	13.9	16.0	16.9	17.2	17.3	18.0	19.1	18.6	18.5
Norway	24.4	24.8	24.7	23.4	23.7	23.9	24.1	23.9	23.5	22.9
Poland	25.0	20.4	21.7	12.6	10.6	10.7	10.3	12.3	9.6	11.2
Portugal	17.6	14.5	16.1	19.3	19.4	20.4	20.9	21.1	19.4	19.4
Slovak Republic	13.3	14.0	16.1	18.0	17.3	17.0	14.9	6.7	7.2	11.4
Slovenia	25.1	23.4	24.1	25.3	25.4	26.0	25.4	25.6	28.1	29.8
Spain	15.6	17.8	17.2	17.8	16.7	17.9	18.3	18.6	19.5	19.9
Sweden	28.3	19.3	19.6	19.2	19.4	19.0	18.9	19.0	18.4	18.0
Switzerland	12.3	11.3	10.1	11.0	11.4	12.0	11.8	11.9	11.9	11.8
Türkiye1	28.1	24.7	25.7	26.7	26.7	27.0	25.1	25.0	26.9	27.4
United Kingdom	21.5	21.1	18.7	19.0	18.4	19.1	19.5	19.3	17.8	18.9
United States	20.5	18.5	20.0	17.7	12.2	11.0	18.5	18.4	18.7	18.4
OECD-Average	19.9	18.2	18.8	18.6	18.2	18.0	18.5	18.5	18.6	18.9
OECD-EU 22	23.1	20.9	21.6	21.1	20.6	20.8	20.7	20.7	21.0	21.4

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.23. Income tax plus employee contributions less cash benefits, married couple, both at 100% of average wage

Tax burden as % of gross wage earnings, two-earner married couple with two children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	25.1	22.3	24.1	23.6	24.1	23.2	23.2	24.9	25.3	23.5
Austria	23.7	26.3	29.1	24.8	23.7	25.1	22.8	24.1	23.7	24.3
Belgium	38.4	37.4	36.6	33.9	33.9	34.0	34.8	34.3	34.0	34.0
Canada	26.9	24.4	23.5	22.8	23.5	24.3	24.4	24.5	24.6	24.5
Chile	6.6	7.0	7.0	7.0	7.0	-5.7	6.6	5.3	5.5	6.2
Colombia	-4.6	-1.9	-4.4	-4.3	-4.8	-5.0	-4.3	-4.2	-4.5	-4.8
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	18.2	15.9	16.5	19.2	16.8	13.9	14.0	14.8	17.6	18.1
Denmark	37.4	32.6	32.6	32.4	32.2	32.3	32.6	32.6	33.0	32.5
Estonia	18.3	15.2	12.9	10.4	10.9	12.4	14.1	14.5	16.7	19.5
Finland	29.3	26.2	28.0	27.7	28.5	28.8	28.6	29.2	28.4	28.4
France	23.5	23.8	25.0	24.0	22.9	23.6	23.8	23.6	24.0	24.1
Germany	37.7	33.3	34.1	33.7	32.8	32.2	32.5	31.8	31.8	33.1
Greece	24.2	24.5	24.7	26.1	24.5	23.7	24.9	26.0	26.0	26.1
Hungary	28.1	25.0	25.6	24.4	25.2	25.7	26.8	27.7	28.3	28.1
Iceland	25.4	27.5	29.4	28.3	27.9	27.8	27.8	27.5	26.4	26.4
Ireland	25.7	19.2	22.3	22.1	22.7	23.4	22.9	22.9	23.0	22.3
Israel	21.3	12.8	13.8	14.7	15.0	16.0	14.3	13.7	14.9	15.8
Italy	27.4	27.0	27.8	28.2	26.4	25.4	22.3	21.8	23.3	22.0
Japan	18.6	16.5	19.7	20.1	19.9	19.9	20.0	20.3	19.3	20.5
Korea	8.7	11.2	10.8	12.3	11.4	12.5	11.1	11.2	11.6	11.9
Latvia	20.4	24.8	22.0	22.2	22.0	20.8	19.1	20.5	21.8	19.6
Lithuania	28.8	21.0	21.6	32.6	31.0	31.9	32.9	33.6	33.9	33.6
Luxembourg	17.6	17.4	22.4	22.2	23.8	24.2	24.7	26.6	26.0	25.7
Mexico	2.5	6.1	10.4	10.9	11.2	11.3	12.2	11.8	12.8	13.2
Netherlands	30.9	27.5	26.2	24.8	24.3	23.7	24.8	23.9	23.7	23.7
New Zealand	19.4	17.0	17.6	19.0	19.3	19.4	20.1	21.1	20.8	20.8
Norway	26.8	26.8	26.4	25.2	25.5	25.7	26.1	26.1	25.8	25.3
Poland	25.9	21.4	22.5	14.9	13.1	13.2	13.2	14.9	12.6	14.0
Portugal	20.6	18.5	22.0	22.6	22.7	23.6	23.6	23.9	22.0	21.8
Slovak Republic	19.0	16.6	18.4	19.9	19.3	19.1	17.4	10.5	10.9	14.5
Slovenia	29.4	27.8	27.1	29.1	29.0	29.6	29.0	29.3	31.4	31.9
Spain	18.0	19.9	19.4	19.9	19.3	20.1	20.4	21.1	21.7	22.1
Sweden	29.9	21.1	21.3	21.1	21.2	21.1	21.0	20.9	20.2	19.8
Switzerland	14.8	14.0	12.8	13.7	14.1	14.7	14.5	14.6	14.6	14.4
Türkiye1	28.7	26.0	26.8	28.4	28.3	28.8	27.3	27.3	28.9	29.3
United Kingdom	23.2	22.8	20.9	21.2	20.6	21.2	21.7	21.3	19.8	21.1
United States	22.7	20.3	21.5	20.0	15.7	15.0	21.4	21.0	21.2	21.0
OECD-Average	22.3	20.6	21.2	21.3	20.9	20.7	21.1	21.2	21.3	21.5
OECD-EU 22	26.0	23.7	24.5	24.4	23.9	24.0	23.9	24.0	24.3	24.5

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage

Tax burden as % of gross wage earnings, two-earner married couple without children

	2000	2010	2015	2019	2020	2021	2022	2023	2024	2025
Australia	24.4	19.8	21.8	21.4	21.9	20.8	20.8	23.0	23.5	21.8
Austria	28.8	30.7	32.7	31.0	30.3	30.8	29.7	30.3	29.8	30.2
Belgium	42.0	40.2	39.4	36.2	36.1	36.3	37.0	36.5	36.1	36.2
Canada	25.0	23.4	23.6	23.1	23.8	24.1	24.4	24.4	24.4	24.2
Chile	7.0	7.0	7.0	7.0	7.0	-1.8	7.0	7.0	7.0	7.1
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	8.3	8.5	8.6	9.5	9.7	9.7	9.7	9.8	9.8	9.8
Czechia	21.8	20.8	21.8	23.8	24.0	18.5	18.3	18.9	19.9	20.3
Denmark	39.1	34.8	34.7	34.2	34.0	34.1	34.3	34.5	34.7	34.2
Estonia	21.1	18.7	17.9	13.7	14.0	15.0	16.1	16.4	17.6	20.2
Finland	31.5	26.7	28.1	27.3	27.9	28.2	28.0	28.3	27.4	27.5
France	27.5	27.1	28.0	26.9	25.4	25.6	25.6	25.5	25.6	25.6
Germany	40.3	37.0	37.4	37.0	36.4	35.7	35.7	35.0	35.3	36.6
Greece	21.5	22.2	22.8	24.6	22.7	22.2	23.4	24.4	25.3	25.3
Hungary	33.5	30.0	34.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	23.3	25.4	27.6	26.9	26.7	26.1	26.1	25.7	25.4	25.3
Ireland	23.0	18.8	21.1	21.1	21.7	22.4	22.1	22.0	21.5	20.8
Israel	22.8	13.7	14.3	14.9	15.2	16.1	17.2	16.7	17.5	18.4
Italy	27.2	28.6	27.4	27.8	27.0	26.3	25.4	24.7	25.5	24.8
Japan	19.2	20.0	21.4	21.7	21.6	21.6	21.6	21.9	21.3	21.8
Korea	8.3	11.0	11.9	13.4	13.7	14.3	14.9	14.8	15.0	15.2
Latvia	27.1	30.1	28.5	27.2	26.5	25.2	24.7	25.3	26.1	24.6
Lithuania	27.3	21.2	21.9	35.4	34.5	35.1	35.5	36.0	36.1	36.6
Luxembourg	22.9	21.4	25.2	24.1	25.5	25.8	26.1	27.9	27.2	26.7
Mexico	-0.3	4.0	7.6	8.8	10.2	10.2	10.9	10.6	11.4	11.7
Netherlands	33.3	29.8	28.0	26.2	25.5	24.6	25.5	24.5	24.2	24.0
New Zealand	19.0	15.9	16.0	16.9	17.2	17.3	18.0	19.1	18.6	18.5
Norway	29.1	27.8	27.2	25.9	26.1	26.2	26.3	26.3	26.3	26.3
Poland	27.3	24.1	24.6	24.7	24.0	24.0	21.9	22.7	23.3	23.7
Portugal	20.7	18.6	23.7	23.4	23.5	24.3	25.0	25.3	23.3	23.1
Slovak Republic	19.4	20.3	22.0	23.0	22.4	22.7	23.2	23.4	22.8	23.2
Slovenia	34.3	31.5	31.5	32.9	32.6	33.0	32.2	32.4	34.4	34.9
Spain	17.9	20.1	19.4	20.0	19.0	20.1	20.3	20.5	21.3	21.7
Sweden	32.9	23.7	23.5	23.4	23.5	23.0	22.7	22.7	21.9	21.4
Switzerland	17.8	17.1	16.7	17.2	17.5	17.9	17.8	17.9	17.8	17.8
Türkiye1	28.1	25.4	26.3	27.4	27.4	27.7	25.1	25.0	26.9	27.4
United Kingdom	24.6	24.3	21.7	21.7	21.1	21.7	22.0	21.8	20.4	21.3
United States	24.4	23.1	24.2	22.4	18.9	19.9	22.6	22.4	22.5	22.4
OECD-Average	23.7	22.2	22.9	23.0	22.8	22.6	22.9	23.1	23.2	23.3
OECD-EU 22	28.2	26.2	27.0	27.2	26.8	26.6	26.7	26.8	27.0	27.0

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.25. Annual average gross and net wage earnings, single individual no children, 2000-25

In US dollars using PPP

	2000		2010		2015		2020		2024		2025
	Gross	Net	Gross	Net	Gross	Net	Gross	Net	Gross	Net	Gross	Net
Australia	31 493	23 117	44 375	34 487	54 760	41 580	63 503	48 209	75 216	56 175	78 815	60 275
Austria	32 762	22 618	45 711	30 594	54 985	35 718	67 353	45 324	82 859	56 251	86 370	58 317
Belgium	35 160	20 039	51 897	29 727	58 114	33 701	70 252	42 644	84 228	50 934	87 530	52 914
Canada	35 272	25 773	48 125	36 104	52 564	39 275	63 328	47 450	79 919	59 419	81 745	60 811
Chile	12 708	11 818	17 179	15 977	21 672	20 155	25 088	23 324	29 326	27 274	30 501	28 332
Colombia	7 109	7 109	10 937	10 937	11 718	11 718	14 080	14 080	19 560	19 560	20 534	20 534
Costa Rica	11 989	10 993	17 209	15 752	22 052	20 150	27 392	24 737	30 985	27 934	33 482	30 184
Czechia	11 229	8 704	21 068	16 332	24 814	19 017	34 858	26 072	42 522	33 591	45 133	35 508
Denmark	32 491	19 255	49 534	31 779	55 262	35 470	69 127	44 808	83 675	53 731	88 454	57 205
Estonia	8 383	6 544	18 962	15 268	24 272	19 795	33 431	28 037	41 354	32 818	43 448	33 347
Finland	26 791	17 714	43 742	30 871	47 678	32 968	59 945	41 381	70 244	48 757	73 499	50 926
France	28 715	20 342	40 587	29 285	46 971	33 345	54 353	39 640	65 169	46 987	67 273	48 450
Germany	36 476	20 718	51 834	31 514	60 547	36 522	72 153	44 272	89 094	55 722	93 985	57 634
Greece	23 084	18 098	33 452	25 713	33 594	25 623	35 284	26 870	49 493	36 618	50 974	37 661
Hungary	9 868	6 343	19 868	13 632	23 719	15 536	33 770	22 457	43 332	28 816	45 967	30 568
Iceland	32 010	23 867	39 547	28 633	54 024	38 166	66 428	47 683	80 991	58 948	83 563	60 863
Ireland	30 645	22 203	49 409	37 826	54 027	39 958	63 721	47 069	76 769	56 896	80 970	60 643
Israel	27 869	20 594	30 466	25 285	35 607	29 372	42 876	35 013	57 254	45 452	59 178	46 495
Italy	26 762	18 989	36 524	25 483	41 368	28 506	50 951	35 597	57 893	40 401	60 503	43 182
Japan	32 239	25 874	42 728	33 913	49 144	38 280	50 453	39 240	58 249	45 339	59 729	46 203
Korea	26 546	24 171	43 848	38 465	46 299	40 130	56 373	47 857	65 846	55 085	67 594	56 417
Latvia	6 419	4 629	14 979	10 406	19 275	13 699	29 076	20 838	40 622	29 337	42 975	31 800
Lithuania	7 055	5 027	14 952	11 644	19 346	14 923	38 861	24 888	52 077	32 114	56 643	34 713
Luxembourg	37 537	26 776	53 345	39 066	63 401	43 848	76 863	52 942	89 408	60 438	93 203	63 385
Mexico	7 997	7 798	11 346	10 651	12 918	11 569	14 096	12 510	20 841	18 180	21 239	18 441
Netherlands	35 826	23 782	52 933	36 176	61 179	42 694	73 159	52 002	88 446	63 681	92 905	67 017
New Zealand	24 171	19 490	32 062	26 614	38 250	31 505	45 676	36 878	54 734	43 359	56 534	44 766
Norway	32 842	22 760	51 536	36 454	56 060	40 063	65 587	47 568	83 338	59 840	87 722	63 052
Poland	12 581	9 083	20 210	15 261	26 145	19 623	39 296	29 764	48 736	37 005	53 558	40 471
Portugal	17 011	13 126	24 861	19 558	26 986	19 727	32 542	24 044	43 910	32 833	45 882	34 444
Slovak Republic	10 179	8 127	19 102	14 923	22 358	17 154	27 447	20 968	35 812	27 216	38 118	28 865
Slovenia	16 892	10 886	26 512	17 686	30 400	20 268	39 556	26 109	50 692	32 569	53 697	34 251
Spain	23 411	18 765	34 091	26 683	39 839	31 366	42 931	33 832	54 939	42 196	57 517	43 976
Sweden	28 766	19 064	40 793	30 689	46 781	35 281	55 027	41 472	62 871	48 328	66 356	51 333
Switzerland	40 762	33 499	58 015	47 929	70 037	58 165	84 920	69 802	102 793	84 265	106 532	87 303
Türkiye1	19 692	14 033	19 584	14 378	26 839	19 494	34 574	24 591	51 563	36 686	54 702	38 683
United Kingdom	35 357	26 232	48 831	36 432	51 964	39 794	61 180	47 173	77 447	60 459	82 329	63 277
United States	33 129	24 877	45 665	34 429	50 963	37 900	59 517	46 867	70 695	53 444	73 520	55 644
OECD average	23 927	17 443	34 890	25 962	40 419	29 791	49 343	36 421	60 866	44 701	63 755	46 787

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Table 6.26. Annual average gross and net wage earnings, single individual no children, 2000-25 (national currency)

		2000		2010		2015		2020		2024		2025
		Gross	Net	Gross	Net	Gross	Net	Gross	Net	Gross	Net	Gross	Net
Australia	AUD	41 322	30 332	66 724	51 856	80 720	61 292	90 883	68 995	103 794	77 518	108 674	83 110
Austria	EUR	29 732	20 526	38 504	25 770	43 911	28 524	49 087	33 032	60 749	41 241	63 054	42 574
Belgium	EUR	31 644	18 035	43 423	24 873	46 479	26 954	50 312	30 540	60 370	36 507	62 348	37 691
Canada	CAD	43 300	31 639	58 800	44 113	65 600	49 015	76 100	57 020	90 747	67 469	92 401	68 738
Chile	CLP	3 690 623	3 432 280	6 181 738	5 749 016	8 481 551	7 887 842	10 282 188	9 559 014	13 349 540	12 415 072	14 201 852	13 191 889
Colombia	COP	5 283 845	5 283 845	12 382 986	12 382 986	15 107 886	15 107 886	17 892 648	17 892 648	29 342 796	29 342 796	31 542 293	31 542 293
Costa Rica	CRC	1 738 018	1 593 629	5 624 524	5 148 430	7 805 492	7 132 538	8 985 275	8 114 395	9 868 241	8 896 295	10 340 494	9 322 035
Czechia	CZK	160 922	124 729	288 088	223 333	320 960	245 981	423 535	316 783	551 030	435 296	584 744	460 042
Denmark	DKK	281 700	166 943	376 073	241 269	403 600	259 050	440 000	285 205	521 300	334 751	537 071	347 337
Estonia	EUR	3 931	3 068	9 712	7 820	13 045	10 638	17 224	14 445	24 139	19 157	25 603	19 651
Finland	EUR	26 362	17 431	39 395	27 804	43 268	29 918	48 083	33 192	53 858	37 383	55 462	38 429
France	EUR	26 712	18 923	34 693	25 032	37 975	26 959	37 669	27 472	45 313	32 671	45 964	33 104
Germany	EUR	34 400	19 539	41 736	25 374	47 100	28 411	51 000	31 293	63 528	39 732	66 700	40 902
Greece	EUR	15 459	12 120	24 156	18 567	20 455	15 602	18 709	14 248	25 680	19 000	26 563	19 625
Hungary	HUF	1 086 240	698 166	2 512 020	1 723 560	3 143 196	2 058 793	4 789 884	3 185 273	7 754 304	5 156 612	8 455 487	5 622 899
Iceland	ISK	2 712 000	2 022 102	5 256 000	3 805 407	7 668 000	5 417 104	9 516 000	6 830 688	11 808 000	8 594 314	12 433 527	9 055 929
Ireland	EUR	28 924	20 956	41 981	32 139	43 733	32 345	49 412	36 500	58 026	43 004	60 258	45 130
Israel	ILS	95 664	70 691	121 581	100 905	139 728	115 260	160 644	131 185	206 064	163 589	209 735	164 783
Italy	EUR	21 550	15 291	28 243	19 705	30 550	21 052	32 216	22 508	35 360	24 676	36 594	26 118
Japan	JPY	4 987 116	4 002 481	4 773 076	3 788 423	5 083 906	3 960 010	5 082 722	3 953 069	5 540 008	4 312 157	5 703 038	4 411 492
Korea	KRW	19 849 729	18 073 190	36 876 204	32 348 478	39 695 196	34 405 928	46 753 752	39 690 849	55 238 136	46 210 286	56 749 797	47 366 292
Latvia	EUR	2 316	1 670	7 296	5 069	9 588	6 815	13 656	9 787	19 992	14 438	21 321	15 777
Lithuania	EUR	3 187	2 270	6 735	5 245	8 623	6 652	16 844	10 788	25 984	16 023	28 474	17 450
Luxembourg	EUR	35 875	25 591	49 387	36 167	55 858	38 631	64 424	44 374	75 341	50 929	77 844	52 940
Mexico	MXN	48 607	47 400	87 672	82 301	107 551	96 320	138 349	122 787	210 262	183 416	219 608	190 675
Netherlands	EUR	31 901	21 176	45 215	30 901	49 540	34 572	54 710	38 888	66 190	47 657	69 028	49 794
New Zealand	NZD	34 923	28 159	48 007	39 850	56 436	46 485	64 994	52 476	80 019	63 390	83 073	65 781
Norway	NOK	298 385	206 788	471 696	333 655	556 670	397 823	628 871	456 093	769 476	552 510	801 695	576 239
Poland	PLN	23 061	16 649	36 482	27 548	46 136	34 628	66 732	50 545	96 364	73 168	105 738	79 900
Portugal	EUR	11 245	8 677	15 494	12 189	15 781	11 536	17 664	13 051	23 118	17 286	24 254	18 207
Slovak Republic	EUR	5 256	4 197	9 593	7 494	10 987	8 430	13 424	10 255	18 336	13 935	19 590	14 835
Slovenia	EUR	8 894	5 732	16 915	11 284	18 092	12 062	21 054	13 897	28 242	18 145	30 135	19 222
Spain	EUR	17 319	13 882	24 786	19 400	26 475	20 845	26 028	20 512	31 472	24 172	32 678	24 985
Sweden	EUR	263 581	174 686	368 208	277 001	414 105	312 312	464 186	349 843	539 923	415 030	557 053	430 932
Switzerland	CHF	72 910	59 918	85 068	70 280	86 528	71 861	93 816	77 114	100 006	81 981	100 715	82 536
Türkiye1	TRY	5 545	3 952	18 026	13 235	31 191	22 654	72 988	51 914	595 782	423 888	833 120	589 148
United Kingdom	GBP	24 910	18 481	34 297	25 589	35 978	27 552	39 978	30 825	52 615	41 074	55 983	43 027
United States	USD	33 129	24 877	45 665	34 429	50 963	37 900	59 517	46 867	70 695	53 444	73 520	55 644

1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Note

← 1.  Tables 6.1 to 6.24 show figures rounded to the first decimal. Due to rounding, changes in percentage points that are presented in the text may differ by one-tenth of a percentage point relative to those in the tables.