Table 1: Top Marginal Personal Income TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Rates, OECD, 2000 – 2013
The Top Marginal Personal Income Tax Rates (Central and Subcentral Combined Rates) by OECD Country from 2000 – 2013
| OECD Country |
| Australia |
| Austria |
| Belgium |
| Canada |
| Chile |
| Czech Republic |
| Denmark |
| Estonia |
| Finland |
| France |
| Germany |
| Greece |
| Hungary |
| Iceland |
| Ireland |
| Israel |
| Italy |
| Japan |
| Korea |
| Luxembourg |
| Mexico |
| Netherlands |
| New Zealand |
| Norway |
| Poland |
| Portugal |
| Slovak Republic |
| Slovenia |
| Spain |
| Sweden |
| Switzerland |
| Turkey |
| United Kingdom |
| United States |
| 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 |
| 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 46.5% | 46.5% | 46.5% | 46.5% | 46.5% | 47.5% | 46.5% |
| 42.4% | 42.9% | 42.7% | 42.9% | 42.9% | 42.7% | 42.7% | 42.7% | 43.7% | 43.7% | 43.7% | 43.7% | 43.7% | 43.7% |
| 52.6% | 53.4% | 52.9% | 45.1% | 45.1% | 45.1% | 45.1% | 45.3% | 45.3% | 45.3% | 45.3% | 45.3% | 45.3% | 45.3% |
| 47.9% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 48.0% | 49.5% |
| 45.0% | 43.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 39.7% | 39.4% | 39.5% | |
| 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 20.3% | 20.1% | 20.1% | 20.1% | 20.1% | 20.1% |
| 54.3% | 54.9% | 54.4% | 54.3% | 55.0% | 55.0% | 55.0% | 55.0% | 55.0% | 54.8% | 48.1% | 56.1% | 56.1% | 56.2% |
| 26.0% | 20.9% | 20.6% | 20.4% | 20.4% | 20.4% | 20.6% | |||||||
| 52.6% | 52.5% | 51.8% | 51.1% | 50.3% | 49.9% | 49.2% | 49.2% | 49.2% | 48.6% | 48.2% | 48.2% | 47.7% | 48.9% |
| 37.1% | 39.8% | 40.0% | 37.9% | 36.7% | 36.5% | 36.5% | 37.6% | 37.6% | 37.6% | 38.4% | 42.7% | 50.3% | 54.1% |
| 53.8% | 51.2% | 51.2% | 51.2% | 47.5% | 43.4% | 43.3% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% |
| 37.8% | 35.7% | 33.6% | 33.6% | 33.6% | 33.6% | 33.6% | 33.6% | 33.6% | 33.6% | 37.8% | 41.1% | 40.9% | 46.0% |
| 55.2% | 56.0% | 56.0% | 55.9% | 56.0% | 56.0% | 59.0% | 54.0% | 45.0% | 45.0% | 40.6% | 35.6% | 20.3% | 16.0% |
| 43.1% | 42.7% | 44.0% | 42.0% | 41.0% | 38.2% | 35.3% | 34.3% | 34.3% | 39.6% | 44.3% | 44.4% | 45.3% | 44.4% |
| 44.0% | 42.0% | 42.0% | 42.0% | 42.0% | 42.0% | 42.0% | 41.0% | 41.0% | 46.0% | 47.0% | 48.0% | 48.0% | 48.0% |
| 50.0% | 47.0% | 46.0% | 45.0% | 45.0% | 48.0% | 50.0% | |||||||
| 46.4% | 45.9% | 41.4% | 41.4% | 41.4% | 44.1% | 44.6% | 40.2% | 40.2% | 40.2% | 40.5% | 47.2% | 47.3% | 47.3% |
| 45.5% | 45.5% | 45.5% | 47.1% | 47.2% | 47.1% | 47.1% | 47.2% | 47.2% | 47.3% | 47.2% | 47.2% | 47.3% | 50.6% |
| 36.7% | 38.9% | 36.7% | 36.7% | 36.6% | 35.6% | 35.5% | 35.5% | 35.4% | 35.4% | 35.3% | 35.2% | 38.2% | 38.1% |
| 47.2% | 38.4% | 34.8% | 34.8% | 34.8% | 34.7% | 34.7% | 34.7% | 34.7% | 34.7% | 34.7% | 41.3% | 41.3% | 43.6% |
| 40.0% | 40.0% | 35.0% | 29.0% | 26.4% | 22.5% | 21.5% | 20.7% | 28.0% | 28.0% | 30.0% | 30.0% | 30.0% | 30.0% |
| 60.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 50.3% | 50.2% | 49.5% | 49.6% | 49.3% | 49.9% |
| 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 38.0% | 35.5% | 33.0% | 33.0% | 33.0% |
| 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 43.5% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% |
| 26.4% | 26.2% | 26.2% | 31.5% | 31.5% | 31.5% | 31.5% | 31.5% | 31.5% | 23.7% | 23.7% | 20.9% | 20.9% | 20.9% |
| 35.6% | 35.6% | 35.6% | 35.6% | 35.6% | 35.6% | 37.4% | 37.4% | 37.4% | 37.4% | 40.8% | 44.5% | 43.6% | 50.3% |
| 42.0% | 35.0% | 38.0% | 38.0% | 5.6% | 14.4% | 10.8% | 4.1% | 10.4% | 16.5% | 16.5% | 16.5% | 16.5% | 21.6% |
| 39.0% | 31.9% | 31.9% | 31.9% | 31.9% | 31.9% | 38.9% | |||||||
| 48.0% | 48.0% | 49.0% | 45.0% | 45.0% | 45.0% | 45.0% | 43.0% | 43.0% | 43.0% | 43.0% | 45.0% | 52.0% | 52.0% |
| 55.4% | 55.5% | 55.5% | 56.2% | 56.5% | 56.6% | 56.6% | 56.5% | 56.4% | 56.5% | 56.6% | 56.6% | 56.6% | 56.7% |
| 38.0% | 38.5% | 38.4% | 37.6% | 37.8% | 37.8% | 37.8% | 37.8% | 36.4% | 36.4% | 36.4% | 36.1% | 36.1% | 36.1% |
| 40.6% | 40.6% | 40.6% | 40.6% | 40.6% | 35.6% | 35.6% | 35.6% | 35.6% | 35.6% | 35.7% | 35.7% | 35.7% | 35.8% |
| 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 50.0% | 50.0% | 50.0% | 45.0% |
| 46.5% | 45.9% | 45.2% | 41.4% | 41.4% | 41.3% | 41.3% | 41.3% | 41.7% | 41.7% | 41.7% | 41.7% | 41.7% | 46.3% |
Source: OECD Taxing wages