How do countries calculate tax liabilities and social benefit entitlements?
The OECD Descriptions of Tax and Benefit Systems explain how countries calculate tax liabilities and benefit entitlements for working-age individuals and their families. They cover income taxes, social contributions, and the main cash benefits, including unemployment benefits, family and childcare benefits, minimum income, rent support, and in-work benefits. Updated annually, the reports follow a standardised format to facilitate cross-country comparisons and track policy changes over time.
Policy descriptions for 2025 (or latest available)
Previous years
Access the archive of policy descriptions for all countries and years via the links below.
Useful resources
- Network of national institutions contributing to the update of the policy descriptions
- Updating the policy descriptions: Guidelines for national institutions
- Specific guideline for national experts on childcare costs and childcare benefits
- Glossary of technical terms
Comparative policy tables
These tables facilitate cross-country comparisons of the key design features of the main social benefits in each country.
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OECD Calculator of taxes and benefits
Find out how taxes and cash benefits affect the incomes of working-age families across countries and over time. The OECD has taken all the complex legal rules used to calculated tax and benefit amounts and put them into a simple web calculator.