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Bookmark this page: www.oecd.org/ctp/taxdatabase
The OECD annual tax database provides comparative information on:
For all but three OECD countries, the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g., the 2000 database shows rates in effect as of 1 January 2000). For Australia, New Zealand and the UK, all with a non-calendar tax year, the tax database shows rates in effect as of 1 July, 1 April and 5 April, respectively.
The information contained in these tables are based on information provided by country Delegates to Working Party 2 of the Committee on Fiscal Affairs. Users are also referred to the Explanatory Annex for more details on the information provided in the tables.
Tax revenue statistics
Table O.1 reports tax revenues as percentage of Gross Domestic Product (GDP) over the period 1975-2006. Provisional estimates of tax-to-GDP ratios in 2007 are also shown. These ratios are calculated by expressing total tax revenues as a percentage of GDP at market prices. Taxes on income, profits and capital gains are shown in Table O.2 and Table O.3 shows social security contributions as a percentage of GDP. Table O.4 shows the taxes on property and Table O.5 presents the taxes on goods and services that are levied in OECD countries as a percentage of GDP.
Tax structures are measured by the share of major taxes in total tax revenue. While, on average, tax levels have been rising, the share of main taxes in total revenues – the tax structure or tax “mix” – has been remarkably stable although several trends have emerged, as shown in Table O.6.
>> More information on the Revenue Statistics publication can be found at:
www.oecd.org/ctp/revenuestats
Personal income tax rates
Tables I.1 to I.3 show personal income tax rates and thresholds in OECD countries during the period 1981-2008.
Table I.1 provides the personal income tax rates and thresholds for central governments. Table I.2 provides personal income tax rates for sub-central governments, including information on minimum and maximum sub-central rates. Table I.3 provides further information on the sub-central personal income tax rates where a progressive rate structure is used.
The tax burden on wage income
Tables I.4 to I.7 show the tax burden on wage income for the period 2000-2008. These tables draw on the framework used in the OECD “Taxing Wages” publication, and users are referred to that publication for background information.
Table I.4 and Table I.5 report marginal and average central, sub-central and combined personal income tax rates at various wage levels for single individuals. They also report 'all-in' marginal and average personal tax rates, which include income tax and employee social security contributions, as well as total marginal and average personal 'tax wedges' which in addition include employer social security contributions.
Table I.6 reports 'all-in' average personal tax rates (income tax plus employee social security contributions) for four household cases at the average earnings level used in Taxing Wages. It also reports such rates when including family cash transfers (made by central or sub-central government), usually in respect of dependent children.
Table I.7 reports top marginal combined personal income tax rates on gross wage for a single individual, measured at the income level where the top statutory rate first applies. It also reports the 'all-in' marginal rate and the statutory tax rate at this income level, as well as the income threshold measured as a multiple of average earnings.
>> More information on the Taxing Wages publication can be found at:
www.oecd.org/ctp/taxingwages
The tax burden on wage income: a graphical exposition
Available soon: The tax database includes excel files which show the tax burden on labour income in 2008 for gross wage earnings from very low income levels to 250 per cent of the average wage. For each OECD member country, the tax burden is shown for four family types: single taxpayers without children, single parents with 2 children, one-earner married couples without children and one-earner married couples with 2 children. The average and marginal tax wedges for 2008 will be presented for each family type in a separate excel file. The level of the minimum wage (in 19 OECD member countries) as percentage of the average wage is indicated by a vertical line.
The different components of the tax wedge will also be presented. The graphs will show respectively central income tax, local income tax, employee social security contributions, employer social security contributions and family benefits as a percentage of total labour costs (TLC). In addition, the net personal average and marginal tax rate – (the change in) personal income tax and employee social security contributions net of cash benefits as a percentage of (the change in) gross wage earnings – are included in the graphs that show respectively the average and marginal tax wedge.
NOTE: these graphs will become available soon. Until then, similar graphs showing the tax burden on labour income in 2008 for gross wage earnings between 50 per cent and 250 per cent of the average wage are available in the 2008 edition of the Taxing Wages Report.
>> More information on these graphs can be found in the Taxing Wages publication at:
www.oecd.org/ctp/taxingwages
Taxation of corporate and capital income
Tables II.1 to II.4 show the corporate tax rates and the top tax burden on dividend income for the period 1981-2009. Table II.1 reports basic (non-targeted) corporate income tax rates, showing separately central, sub-central and combined rates. Additional detail is provided showing the effect of surtaxes, if applied, and interactions between central and sub-central taxation where tax at one level is deductible in determining the tax base of the other.
Table II.2 focuses on small business tax rates, while also providing information on other targeting provisions at the central and/or sub-central level (with further detail on such systems included in the Explanatory Annex).
Table II.3 lists the corporate income taxes used by sub-central governments, including information on minimum and maximum sub-central rates.
Table II.4 gives information on the overall statutory tax rate on dividend income. The table reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.
Social security contributions
Table III.1 reports employee social security contribution rates and related provisions, using a representative rate for those countries where social security provisions vary by locality. Thresholds and maximum contribution amounts are shown in national currencies.
Table III.2 reports similar information concerning employer social security contributions. The Taxing Wages report contains a more detailed description of employee and employer social security contributions in OECD countries. Information on social security contributions paid by the self-employed is provided in Table III.3.
>> More information on the Taxing Wages publication can be found at:
www.oecd.org/ctp/taxingwages
Value added taxes and other taxes on consumption
Table IV.1 reports the rates of value added tax (general sales tax) in effect in OECD countries, reporting both the standard rate and any reduced rates applying. Table IV.2 reports registration thresholds under which there is relief from value added tax (general sales tax) registration and collection, as well as information on minimum registration periods etc. Table IV.3, Table IV.4 and Table IV.5 report the taxes on respectively beer, wine and alcoholic beverages. The taxes on tobacco are reported in Table IV.6 and Table IV.7 reports taxes of mineral oils. See the OECD publication Consumption Tax Trends for information on excises duties and more detailed information on value added taxes in OECD countries.
>> More information on the Consumption Tax Trends publication can be found at:
www.oecd.org/ctp
Full list of tables
- Table O.1
Total tax revenues as percentage of GDP
- Table O.2
Taxes on income, profits and capital gains as percentage of GDP
- Table O.3
Social security contributions as percentage of GDP
- Table O.4
Taxes on property as percentage of GDP
- Table O.5
Taxes on goods and services as percentage of GDP
- Table O.6
Tax structures in the OECD area
- Table I.1.
Central government personal income tax rates and thresholds (Excel file)
Table I.2.
Sub-central personal income tax rates (general) (Excel file)
- Table I.3.
Sub-central personal income tax rates (tax on income at progressive rates) (Excel file)
- Table I.4.
Marginal personal income tax and social security contribution rates on gross labour income (Excel file)
- Table I.5.
Average personal income tax and social security contribution rates on gross labour income (Excel file)
- Table I.6.
'All-in' average personal income tax rates at APW by family type (Excel file)
- Table I.7.
Top marginal personal income tax rates for employees (Excel file)
- Table II.1
Corporate income tax rate (Excel file)
- Table II.2
Targeted corporate income tax rates (Excel file)
- Table II.3
Sub-central corporate income tax rates (Excel file)
- Table II.4
Overall statutory tax rates on dividend income (Excel file)
- Table III.1
Employee social security contribution rates
- Table III.2
Employer social security contribution rates
- Table III.3
Self-employed social security contribution rates
- Table IV.1
VAT/GST rates
- Table IV.2
Annual turnover concessions for VAT/GST registration and collection
- Table IV.3
Taxation of beer
- Table IV.4
Taxation of wine
- Table IV.5
Taxation of alcoholic beverages
- Table IV. 6
Taxation of tobacco
- Table IV.7
Taxation of mineral oils
- Explanatory Notes (PDF file)
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