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, All-In, OECD, 2000 – 2012
The Top Marginal Personal Income Tax Rates (Central and Subcentral Combined Rates) plus Social Security Rates by OECD Country from 2000 – 2012
| 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 |
| 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% |
| 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% |
| 60.5% | 63.3% | 55.6% | 53.5% | 53.5% | 53.5% | 53.5% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% | 53.7% |
| 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% |
| 45.0% | 43.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | |
| 32.0% | 32.0% | 32.0% | 32.0% | 32.0% | 32.0% | 32.0% | 32.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% |
| 59.7% | 59.7% | 54.4% | 59.7% | 59.7% | 59.7% | 59.7% | 59.7% | 59.7% | 59.6% | 52.2% | 60.2% | 60.2% |
| 26.0% | 21.0% | 21.0% | 21.0% | 21.0% | 21.0% | |||||||
| 55.2% | 54.7% | 53.8% | 53.0% | 52.1% | 51.8% | 50.9% | 50.5% | 50.1% | 49.1% | 49.0% | 49.2% | 49.0% |
| 58.3% | 58.3% | 57.8% | 54.8% | 53.4% | 53.5% | 53.5% | 45.8% | 45.8% | 45.8% | 46.7% | 46.9% | 50.7% |
| 53.8% | 51.2% | 51.2% | 51.2% | 47.5% | 44.3% | 44.3% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% |
| 45.0% | 42.5% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 45.0% | 49.0% | 49.0% |
| 40.0% | 40.0% | 40.0% | 40.0% | 38.0% | 38.0% | 36.0% | 36.0% | 36.0% | 36.0% | 32.0% | 16.0% | 16.0% |
| 45.4% | 42.7% | 45.5% | 43.5% | 42.6% | 39.7% | 36.7% | 35.7% | 35.7% | 41.2% | 46.1% | 46.2% | 46.2% |
| 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% |
| 50.0% | 47.0% | 46.0% | 45.0% | 45.0% | 48.0% | |||||||
| 46.4% | 45.9% | 46.1% | 40.1% | 46.1% | 44.1% | 44.6% | 44.9% | 44.9% | 44.9% | 45.2% | 48.5% | 48.6% |
| 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% |
| 44.0% | 44.0% | 39.6% | 39.6% | 39.6% | 38.5% | 38.5% | 38.5% | 38.5% | 38.5% | 38.5% | 38.5% | 41.8% |
| 47.2% | 43.0% | 39.0% | 38.9% | 39.0% | 39.0% | 39.0% | 38.9% | 39.0% | 39.0% | 39.0% | 41.3% | 41.3% |
| 40.0% | 40.0% | 35.0% | 34.0% | 33.0% | 30.0% | 29.0% | 28.0% | 28.0% | 28.0% | 30.0% | 30.0% | 30.0% |
| 60.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% | 52.0% |
| 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% |
| 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% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 32.0% | 32.0% | 32.0% | 32.0% |
| 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 42.0% | 42.0% | 42.0% | 42.0% | 45.9% | 50.0% | 49.0% |
| 42.0% | 35.0% | 38.0% | 38.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% |
| 50.0% | 41.0% | 41.0% | 41.0% | 41.0% | 41.0% | |||||||
| 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% |
| 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% |
| 43.8% | 43.2% | 38.4% | 42.1% | 42.1% | 42.1% | 42.1% | 42.1% | 41.7% | 41.7% | 41.7% | 41.7% | 41.7% |
| 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% |
| 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% |
| 46.7% | 46.1% | 45.2% | 41.6% | 41.5% | 41.4% | 41.4% | 41.4% | 41.9% | 41.9% | 41.9% | 41.9% | 41.9% |
Source: OECD Tax Database
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