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Title page 1

Contents 6

Foreword 4

Notes 5

Executive Summary 16

Key findings 17

Part I. Effective tax rates on labour income - Comparisons and trends 19

1. Overview 20

Introduction 21

Taxation of single workers 22

Single versus one-earner couple taxpayers 32

Taxation of two-earner couples 35

Wages 39

References 44

Notes 44

2. Progressivity of labour taxation in OECD countries 46

Introduction 46

The progressivity of labour taxation is at the heart of the tax, inequality and growth agenda 47

Calculating the OECD tax progressivity indicator 51

Applying the tax progressivity indicator across OECD countries in 2025 52

Annex 2.A. Additional figures 69

Notes 72

3. Effective tax rates on labour income in 2025 74

Average tax rates 75

Marginal tax rates 77

Notes 99

4. Graphical exposition of effective tax rates in 2025 100

Notes 141

5. Effective tax rates on labour income in 2024 142

6. Evolution of effective tax rates on labour income (2000-25) 157

Long-term trends in labour taxation since 2000 158

Note 185

Part II. Country details, 2025 186

Australia (2024-2025 Income tax year) 187

Personal income tax system 190

Social security contributions 192

Other taxes 193

Universal cash transfers 193

Recent changes in the tax/benefit system 196

Memorandum items 197

2024-25 Tax Equations 200

Austria 202

Personal Income Tax 205

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 208

Universal Cash Transfers 208

Main Changes in Tax/Benefit Systems Since 2004 209

Memorandum Items 211

2025 Tax equations 213

Belgium 215

Personal income tax system 218

Compulsory social security contributions to schemes operated within the government sector 221

Universal cash transfers 223

Main changes in the tax/benefit system since 2016 224

Memorandum Items 225

2025 Tax equations 228

Canada 230

Personal Income Tax Systems 233

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 236

Universal Cash Transfers 238

Main changes in the Tax/Benefit system since 2009 239

2025 Tax equations 243

Notes 245

Chile 246

Personal income tax system 249

Compulsory social security contributions 250

Universal cash transfers 252

Recent changes in the tax/benefit system 253

Memorandum items 253

2025 Tax equations 255

Notes 256

Colombia 257

Personal income tax system 260

Compulsory social security contributions to schemes operated within the government sector 261

Universal cash transfers 262

Main Changes in Tax/Benefit Systems Since 2019 263

Memorandum items 263

2025 Tax equations 265

Notes 266

Costa Rica 267

Personal income tax system 270

Compulsory social security contributions to schemes operated within the government sector 271

Universal cash transfers 271

Recent changes in the tax/benefit system 271

Memorandum items 271

2025 Tax equations 273

Czechia 274

Personal Income Tax System 277

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 278

Universal Cash Transfers 279

Main Changes in Tax/Benefit Systems since 2025 280

Memorandum Items 280

2025 Tax equations 282

Denmark 283

Personal income tax system 286

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 288

Universal Cash Transfers 289

Main Changes in Tax/Benefit Systems 289

Memorandum Items 292

2025 Tax equations 294

Estonia 296

Personal income tax system 299

Compulsory social security insurance system 300

Payroll tax 301

Universal cash transfers 301

Main changes in tax/benefit system since 2005 301

Memorandum items 302

2025 Tax equations 304

Finland 305

Personal Income Tax System 308

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 309

Universal Cash Transfers 310

Main Changes in the Tax/Benefit System since 2024 310

Memorandum Items 311

2025 Tax equations 313

France 314

Personal income tax system 317

Compulsory social security contributions to schemes operated within the government sector 319

Universal cash transfers 321

Main changes in the tax system and social benefits regime since the taxation of 2015 income 322

Memorandum items 324

Notes 330

Germany 331

Personal Income Tax Systems 334

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 336

Universal Cash Transfers 339

Main Changes in Tax/Benefit Systems Since 1997 339

Memorandum Items 341

2025 Tax equations 344

Greece 345

Personal income tax system 348

Mandatory Social Security Contributions to schemes operated within the Government Sector 352

Universal Cash Transfers 353

Main Changes in the Tax/benefit System since 2016 354

Memorandum items 354

2025 Tax equations 357

Note 357

Hungary 358

Personal Income Tax Systems 361

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 362

Universal cash transfers 364

Main Changes in the Tax/benefit System Since 2010 365

Memorandum Items 365

2025 Tax equations 367

Iceland 368

Personal Income Tax System 371

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 372

Universal Cash Transfers 372

Main Changes in the Tax/Benefit System Since 1998 373

Memorandum Items 376

2025 Tax equations 378

Note 379

Ireland 380

Personal income tax systems 383

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 385

Universal Cash Transfers 385

Other Main Changes in Tax/Benefit System Since 2016 387

Memorandum Items 387

2025 Tax equations 390

Note 391

Israel 392

Personal income tax system 395

Compulsory social security insurance system 396

Payroll taxes 397

Universal cash transfers 397

Main changes in the tax and benefit systems since 2002 398

Memorandum items 399

Italy 403

Personal Income Tax 406

Compulsory Social Security 410

Universal Cash Transfers 410

Main Changes 411

Memorandum Item 412

2025 Tax equations 414

Notes 415

Japan 416

Personal Income Tax Systems 419

Compulsory Social Security Contribution to Schemes Operated Within the Government Sector 423

Cash Benefits 425

Main changes in the Tax/benefit Systems since 1998 427

Memorandum Item 429

2025 Tax equations 432

Note 433

Korea 434

Personal Income Tax System 437

Compulsory Social Security Contribution to Schemes Operated Within the Government Sector 441

Universal Cash Transfers 443

Main Changes in Tax/Benefit System since 2000 443

Memorandum Item 444

2025 Tax equations 446

Latvia 448

Personal income tax system 451

Compulsory social security contributions to schemes operated within the government sector 454

Universal cash transfers 456

Main changes in tax/benefit system in 2025 456

Memorandum items 457

2025 Tax equations 458

Lithuania 459

Personal income tax system 462

Compulsory social security insurance system 463

Universal cash transfers 465

Main changes in tax/benefit system since 2000 466

Memorandum items 470

2025 Tax equations 473

Luxembourg 475

Personal income tax system 478

Compulsory social security contributions to schemes operated within the government sector 481

Universal cash transfers 481

Main changes since 2008 482

Memorandum item 482

2025 Tax equations 485

Mexico 487

Personal Income Tax 490

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 492

Universal Cash Transfers 492

Main Changes in the Tax/Benefit System since 1995 492

Memorandum Items 493

2025 Tax equations 495

Notes 496

Netherlands 497

Personal Income Tax System (Central Government) 500

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 502

Universal Cash Transfers 503

Main Changes in the Tax/Benefit Systems Since 2000 504

Memorandum Items 506

2025 Tax equations 509

Note 511

New Zealand (2025-2026 Income tax year) 512

Personal Income Tax System 515

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 515

Universal Cash Transfers 516

Main Changes in Personal Tax/Benefit Systems since 2024/25 517

Memorandum Items 517

2025 Tax equations 519

Notes 519

Norway 520

Personal Income Tax System 523

Social Security Contributions 524

Universal Cash Transfers 524

Main Changes in Tax/Benefit Systems Since 2002 525

Memorandum Items 529

2025 Tax equations 531

Poland 532

Personal income tax system 535

Social Security Contributions 538

Universal Cash Transfers 538

Main Changes in Tax/benefit Systems Since 2012 540

Memorandum Items 542

2025 Tax equations 545

Notes 546

Portugal 547

Personal Income Tax 550

Compulsory social security contributions to schemes operated within the government sector 553

Universal cash benefits 554

Main Changes in tax/benefit systems since 2006 555

Memorandum Items 555

2025 Tax equations 557

Slovak Republic 558

Personal Income Tax System 561

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 564

Universal Cash Transfers 566

Main Changes in Tax/Benefit Systems since 2017 567

Memorandum items 569

2025 Tax equations 571

Note 572

Slovenia 573

Personal income tax system 576

Compulsory social security insurance system 578

Payroll tax 579

Universal cash transfers 579

Main changes in tax/benefit system since 2005 580

Memorandum items 582

2025 Tax equations 584

Spain 585

Personal Income Tax System 588

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 590

Universal Cash Transfers 591

Recent Changes in Tax/Benefit Systems 591

Memorandum Items 591

2025 Tax equations 594

Sweden 596

Personal Income Tax Systems 599

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 601

Universal Cash Transfers 602

Main Changes in Tax/Benefit Systems Since 1998 602

Memorandum Items 603

2025 Tax equations 605

Switzerland 606

Personal income tax systems 609

Compulsory social security contributions to schemes operated within the government sector 613

Universal cash benefits 614

Main changes in the tax/benefit system since 1998 614

Memorandum item 614

2025 Tax equations 618

Türkiye 619

Personal Income Tax Systems 622

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 623

Universal Cash Transfers 624

Main Changes in Tax/Benefit System Since 2004 624

Memorandum Items 625

2025 Tax equations 626

Notes 626

United Kingdom (2025-2026 Income tax year) 627

Personal Income Tax System 630

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 631

Universal Cash Transfers 632

Recent changes in the tax/benefit system 632

Memorandum Items 633

2025 Tax equations 635

United States 636

Personal Income Tax System 639

Compulsory Social Security Contributions to Schemes Operated within the Government Sector 642

Universal Cash Transfers 642

Principal Changes to Individual Provisions since 2017 643

Memorandum Items 643

2025 Tax equations 646

Notes 647

Annex A. Methodology and limitations 648

Reference 667

Notes 667

Tables 13

Table 1.1. Comparison of total tax wedge, 2025 26

Table 1.2. Income tax plus employee and employer social security contributions, 2025 27

Table 1.3. Income tax plus employee social security contributions, 2025 30

Table 1.4. Comparison of total tax wedge for single and one-earner couple taxpayers, 2025 33

Table 1.5. Comparison of total tax wedge for two-earner couples with children, 2025 37

Table 1.6. Income tax plus employee social security contributions less cash benefits, 2025 38

Table 1.7. Comparison of average wage levels in 2024 and 2025 41

Table 1.8. Average wage Industry Classification 42

Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2025 79

Table 3.2. Income tax plus employee contributions, 2025 81

Table 3.3. Income tax plus employee contributions less cash benefits, 2025 83

Table 3.4. Income tax, 2025 85

Table 3.5. Employee contributions, 2025 87

Table 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2025 89

Table 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2025 91

Table 3.8. Percentage increase in net income relative to percentage increase in gross wages, 2025 93

Table 3.9. Percentage increase in net income relative to percentage increase in gross labour costs, 2025 94

Table 3.10. Annual gross wage and net income, single person, 2025 95

Table 3.11. Annual gross wage and net income, married couple, 2025 96

Table 3.12. Annual labour costs and net income, single person, 2025 97

Table 3.13. Annual labour costs and net income, married couple, 2025 98

Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2024 144

Table 5.2. Income tax plus employee contributions, 2024 145

Table 5.3. Income tax plus employee contributions less cash benefits, 2024 146

Table 5.4. Income tax, 2024 147

Table 5.5. Employee contributions, 2024 148

Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2024 149

Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2024 150

Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2024 151

Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2024 152

Table 5.10. Annual gross wage and net income, single person, 2024 153

Table 5.11. Annual gross wage and net income, married couple, 2024 154

Table 5.12. Annual labour costs and net income, single person, 2024 155

Table 5.13. Annual labour costs and net income, married couple, 2024 156

Table 6.1. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage 159

Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage 160

Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage 161

Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage 162

Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage 163

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 164

Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple, both at 100% of average wage 165

Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage 166

Table 6.9. Income tax, single persons at 67% of average wage 167

Table 6.10. Income tax, single persons at 100% of average wage 168

Table 6.11. Income tax, single persons at 167% of average wage 169

Table 6.12. Income tax, single parent at 67% of average wage 170

Table 6.13. Income tax, married couple at 100% of average wage 171

Table 6.14. Income tax, married couple with two children, at 100% and 67% of average wage 172

Table 6.15. Income tax, married couple, both at 100% of average wage 173

Table 6.16. Income tax, married couple at 100% and 67% of average wage 174

Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage 175

Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage 176

Table 6.19. Income tax plus employee contributions less cash benefits, single persons at 167% of average wage 177

Table 6.20. Income tax plus employee contributions less cash benefits, single parent at 67% of average wage 178

Table 6.21. Income tax plus employee contributions less cash benefits, married couple at 100% of average wage 179

Table 6.22. Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 67% of average wage 180

Table 6.23. Income tax plus employee contributions less cash benefits, married couple, both at 100% of average wage 181

Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage 182

Table 6.25. Annual average gross and net wage earnings, single individual no children, 2000-25 183

Table 6.26. Annual average gross and net wage earnings, single individual no children, 2000-25 (national currency) 184

Figures 15

Figure 1.1. OECD average tax wedge for different household types, 2000-25 23

Figure 1.2. Income tax plus employee and employer social security contributions for a single worker, 2025 28

Figure 1.3. Percentage of gross wage earnings paid in income tax and employee social security contributions for a single worker, 2025 31

Figure 1.4. Income tax plus employee contributions less cash benefits by household type, 2025 34

Figure 1.5. Income tax plus employee and employer social security contributions less cash benefits for two-earner couples, 2025 36

Figure 2.1. Marginal tax wedge for a single worker at 50% and 500% of the average wage, 2025 49

Figure 2.2. Decomposition of the marginal tax wedge for a single worker in 2025 50

Figure 2.3. Progressivity indicator with standard deviation across earnings intervals, 2025 53

Figure 2.4. Decomposition of the OECD average progressivity indicator, 2025 54

Figure 2.5. Progressivity by earnings interval for a single worker without children, 2025 57

Figure 2.6. Progressivity by earnings interval for a one-earner married couple with children, 2025 58

Figure 2.7. Tax wedge progressivity for a single worker earning the average wage and a one-earner married couple with two children, 2025 59

Figure 2.8. Change in the progressivity indicator for different household types, OECD average, 2000-25 60

Figure 2.9. Decomposition of the change in the progressivity indicator by period 61

Figure 2.10. Changes in the progressivity indicator by earnings interval, OECD average, 2000-25 63

Figure 2.11. Change in the progressivity indicator for a single worker, 2000-25 65

Figure 2.12. Change in the progressivity indicator for a one-earner couple with children, 2000-25 66

Figure 3.1. Income tax plus employee and employer contributions less cash benefits, 2025 80

Figure 3.2. Income tax plus employee contributions, 2025 82

Figure 3.3. Income tax plus employee contributions less cash benefits, 2025 84

Figure 3.4. Income tax, by household type, 2025 86

Figure 3.5. Employee contributions, 2025 88

Figure 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2025 90

Figure 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2025 92

Boxes 23

Box 1.1. Changes in the tax wedge between 2000 and 2025 across household types 23

Box 2.1. The limitations to using marginal tax rates to analyse progressivity 49

Annex Tables 649

Table A A.1. Terminology 649

Table A A.2. Characteristics of taxpayers 649

Table A A.3. International Standard Industrial Classification of All Economic Activities 650

Table A A.4. Method used to calculate average earning 653

Table A A.5. Source of earnings data, 2024 656

Table A A.6. Estimated gross wage earnings, 2024-2025 (in national currency) 658

Table A A.7. Purchasing power parities and exchange rates for 2025 659

Annex Figures 69

Annex Figure 2.A.1. Boxplot of the progressivity indicators for all countries, by earnings interval and household type, 2025 69

Annex Figure 2.A.2. Decomposition of the change in the progressivity indicator by period, single worker 69

출판사 책소개

알라딘제공
This annual publication provides details of taxes paid on wages in OECD countries. This year's edition focuses on the progressivity of the average tax wedge across different earnings intervals and household types. Using data up to 2025, it also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. The report illustrates how these taxes and benefits are calculated in each Member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). Average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, before and after cash benefits. Marginal tax rates measure the part of a small increase in gross earnings or labour costs that is paid in these levies.

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