Top Marginal Personal Income Tax Rates, OECD, 2000 – 2013

December 9, 2013

Table 1: Top Marginal Personal Income Tax 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

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