6. Evolution of the tax burden (2000-19)

The chapter presents the evolution of the tax burdens on labour income between 2000 and 2019. The chapter contains Tables 6.1 to 6.24 that are grouped by tax measures for the eight household types: Tables 6.1 to 6.8 containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits; Tables 6.9 to 6.16 providing the (average) burden of personal income taxes; and the Table 6.17 to 6.24 depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

    

Historical trends

The evolution of the tax burden for the eight household types over the period 2000 to 2019 is presented in Tables 6.1 to 6.24 in the last section of this chapter titled “Tables showing income taxes, social security contributions and cash benefits”. Each of the Tables 6.1 to 6.24 corresponds to a tax burden measure for a particular household type.

The discussion focuses on the main observable trends over the period and highlights selected important year-to-year changes1.

Important trends

The OECD average tax wedge, the personal income tax burden and the net tax burden (personal income tax plus social security contributions less cash benefits) have all declined between 2000 and 2019 for each of the selected household types.

The reductions over the period in the OECD average tax wedge ranged from 1.4 percentage points (for single workers earning average wage (AW) and their counterparts earning 167% of the AW) to 4.2 percentage points (for single parents earning 67% of the AW).

The decrease in the OECD average personal income tax burden ranged from 0.7 percentage points (for single workers earning the AW) to 2.0 percentage points (for single parents earning 67% of the AW).

The OECD net personal average tax burden has also declined for all household types in the period considered. The reduction ranged from 0.4 percentage points (for single workers on the AW) to 3.1 percentage points (for single parents earning 67% of the AW).

Tax wedge

Focusing on the overall (average) tax wedge (Table 6.1 to Table 6.8), there are fifteen OECD countries with a reduction of more than 5 percentage points between 2000 and 2019 for at least one household type  – Belgium, Canada, Denmark, Estonia, Finland, France, Germany, Hungary, Ireland, Israel, Lithuania, the Netherlands, New Zealand, Poland and Sweden.

The largest decline is observed in Poland where the single parent benefited from a reduction in the tax wedge of 33.2 percentage points. In the latter country, the one-earner couple on the AW and the two-earner couple with total wage earnings at 167% of the AW, both household types with two children, also experienced large decreases in the tax wedge that exceeded 10 percentage points (i.e. 15.6 percentage points and 10.7 percentage points respectively). Reductions of more than 10 percentage points in the tax wedge for at least one household type are also observed in Canada, France, Hungary, Ireland, Lithuania, the Netherlands and New Zealand.

In Canada, the tax wedge decreased by 15.0 percentage points for the single parent earning 67% of the AW and by 11.5 percentage points for the one-earner married couple on the AW with two children. In France, the tax wedge declined by 19.8 percentage points for the single parent at 67% of the AW. In Hungary, there were reductions of more than 10 percentage points for six out of the eight household types. The largest decreases were for the single worker earning 167% of the AW (14.6 percentage points) and the one-earner married couple, with two children, earning the AW (14.3 percentage points). In Ireland, the tax wedge decreased by 11.3 percentage points for the single parent on 67% of the AW. In Lithuania, there were decreases of more than 10 percentage points for the household types with children. It decreased the most for the single parent on 67% of the AW (21.5 percentage points). In the Netherlands, the tax wedge decreased by more than 10 percentage points for the single worker earning 67% of the AW with or without children, by 19.9 percentage points and by 12.3 percentage points respectively. In New Zealand, the single parent earning 67% of the AW benefited the most from the reduction in the tax wedge (16.4 percentage points). It also decreased by 10.1 percentage points for the one-earner married couple earning the AW with two children.

In contrast, between 2000 and 2019, there were increases in the tax wedge of more than 5 percentage points for at least one household type in seven countries – the Czech Republic, Iceland, Korea, Luxembourg, Mexico, Norway and Turkey. The largest increase was in Iceland where the tax wedge raised by 14.1 percentage points for the single parent on 67% of the AW and also by between 5.1 and 8.5 percentage points for four other household types. In the Czech Republic, it increased by 10.0 percentage points for the single parent on 67% of the AW. In Mexico, seven of the household types experienced increases between 7.5 and 8.8 percentage points. In Turkey, the single worker earning 167% of the AW had the tax wedge increased by 7.6 percentage points. In Korea, there were increases by between 5.2 and 6.9 percentage points for six of the household types. In Luxembourg, the tax wedge rose by between 5.3 and 5.7 percentage points for the married couple with children. In Norway, it increased by 5.7 percentage points for the single parent on 67% of the AW.

The tax wedge has decreased for all household types in fourteen of the OECD countries (Australia, Belgium, Canada, Denmark, Finland, Germany, Hungary, Ireland, Israel, Lithuania, Poland, Sweden, Switzerland and the United States) while it has increased across all household types in three countries (Korea, Luxembourg and Mexico).

Average personal income tax rate

Between 2000 and 2019, the average personal income tax burden (Table 6.9 to Table 6.16) decreased for the eight household types in thirteen of the OECD countries: Belgium, Canada, Estonia, Finland, Hungary, Israel, Latvia, Lithuania, Slovenia, Sweden, Switzerland, Turkey and the United Kingdom. Among those countries, there were decreases of more than 5 percentage points in the personal income tax rates. The most significant reductions affecting most of the household types are noted in Hungary where there were decreases exceeding 10 percentage points for half of the household types; i.e. by 15.3 percentage points for the single worker earning 167% of the AW, 14.2 percentage points for the one-earner married couple earning the AW with children, 11.2 percentage points for the two-earner couple with total wage earnings at 200% of the AW with two children and 10.3 percentage points for the single parent earning 67% of the AW with two children. For the latter household type, there was a reduction of 13.9 percentage points during the same period in Estonia where the average personal income tax rate decreased by between 7.5 and 10.7 percentage points for the other household types except the single worker on 167% of the AW (reduction of 3.9 percentage points). In Sweden, most of the household types had decreases of between 9.1 and 9.8 percentage points, the exception being the single taxpayer earning 167% of the AW (reduction of 5.5 percentage points). In Lithuania, the average personal income tax rates decreased by between 8.7 and 9.5 percentage points for most of the household types, the exception being the single parent on 67% of the AW. For the latter, it decreased by 2.8 percentage points. In Finland, it decreased by between 6.1 and 8.3 percentage points over the eight household types. In Israel, the average personal income tax rate decreased by 6.3 to 7.9 percentage points for most of the household types, the exception being the single parent at 67% of the AW who experienced a reduction of 3.0 percentage points. Other decreases of more than 5 percentage points are observed in the United Kingdom for the single parent at 67% of the AW (6.3 percentage points), Belgium for five of the household types (up to 5.9 percentage points) and Turkey for the single parent earning 67% of the AW (5.4 percentage points).

At the other extreme, the average personal income tax rate increased across all the eight household types in six OECD countries: Denmark, Greece, Japan, Korea, Mexico and the Netherlands. Among those countries, there were increases of more than 5 percentage points. In the Netherlands, there were increases of 11.4 percentage points for the one-earner married couple on the AW with two children, 7 percentage points for the single worker earning the AW and 6.3 percentage points for the two-earner couple with total earnings at 200% of the AW with two children. In Mexico the increases ranged from 5.9 to 9.4 percentage points over the eight household types. The average personal income tax rates increased by more than 5 percentage points in Denmark for the one-earner married couple on the AW with two children (5.6 percentage points) and in Korea for the single worker earning 167% of the AW (5.3 percentage points).

There were seventeen other OECD member countries with both reductions and increases in the average personal income tax among the household types: Australia, Austria, Chile, the Czech Republic, France, Germany, Iceland, Ireland, Italy, Luxembourg, New Zealand, Norway, Poland, Portugal, the Slovak Republic, Spain and the United States. Significant changes of more than 5 percentage points are observed among those countries. In the Czech Republic, there were reductions of 8.8 percentage points for the single parent on 67% of the AW and 7.8 percentage points for the one-earner married couple on the AW with children. In Austria, the personal income tax rate decreased by 7.4 percentage points for the single parent on 67% of the AW. In contrast, in Iceland, increased by 5.3 percentage for the one-earner married couple on the AW with children.

In Chile, the average income tax rates stayed constant for most of the household types as they did not pay personal income taxes between 2000 and 2019. There were small changes of 0.052 percentage points or less for the household types that paid income taxes ; i.e. the single worker on the AW (+0.05 percentage points), the two-earner couple with total earnings at 167% of the AW without children (+0.03 percentage points) and the single worker on 167% of the AW (-0.02 percentage points),

Net personal average tax rate

The net personal average tax rate takes into account personal income taxes and employee social security contributions as well as cash benefits (Table 6.17 to Table 6.24). It decreased between 2000 and 2019 for the eight household types in ten OECD countries: Australia, Belgium, Canada, Denmark, Estonia, Ireland, Israel, Poland, Sweden and Switzerland. Among those countries, there were decreases of more than 5 percentage points. The most significant reductions are observed in Poland, where the net personal average tax rate fell by 38.4 percentage points for the single parent earning 67% of the AW and by between 10.9 and 18.0 percentage points for the other three household types with children. There were decreases exceeding 10 percentage points also in Canada for the single parent on 67% of the AW (15.5 percentage points) and the one-earner married couple on the AW with children (11.8 percentage points) and in Ireland for the single parent on 67% of the AW (11.7 percentage points). In Sweden, reductions of more than 5 percentage points in net personal average tax rates are observed over the eight household types. Furthermore, seven of them had reductions exceeding 8 percentage points. It decreased the most for the single worker earning 67% of the AW without children (9.8 percentage points) and for the two-earner couple with total earnings at 167% of the AW without children (9.4 percentage points). In Estonia, the net personal average tax rate decreased the most for the single worker on 67% of the AW without children and the two-earner couple with total earnings at 167% of the AW with two children (both household types by 9.1 percentage points). In Denmark, there were decreases exceeding 5 percentage points for six out of the eight household types. The single worker on 167% of the AW experienced the largest decrease (8.2 percentage points). In Israel reductions ranging from 5.8 to 7.8 percentage points are observed for all but one household type, the exception being the single parent on 67% of the AW (reduction of 0.1 percentage point). In Belgium, the net personal average tax rate decreased by more than 5 percentage points for the two-earner couples on 167% of the AW with or without children (5.3 and 5.9 percentage points respectively).

In contrast, the net personal average tax rate increased across all household types in three OECD countries: Korea, Mexico and the Slovak Republic. All of those countries experienced increases of more than 5 percentage points. The largest change was in the Slovak Republic where it increased by 11.8 percentage points for the single parent on 67% of the AW. The one-earner married couple on the AW and the two-earner married couple on 167% of the AW (both household types with two children) also experienced increases of more than 5 percentage points (5.6 and 5.1 percentage points respectively). In Mexico, net personal average tax rates increased by between 5.3 and 9.4 percentage points over the eight household types. In Korea, the net personal average tax rate increased by more than 5 percentage points for half of the household types, with the largest increase being observed for the single worker on the AW (6.4 percentage points).

There were twenty-three other OECD member countries with both reductions or increases in the net personal average tax rate among the household types: Austria, Chile, the Czech Republic, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Japan, Latvia, Lithuania, Luxembourg, the Netherlands, New Zealand, Norway, Portugal, Slovenia, Spain, Turkey, the United Kingdom and the United States. Among those countries, changes of more than 5 percentage points are observed. There was a significant decrease in France where the net personal average tax rate fell by 21.6 percentage points for the single parent on 67% of the AW. There were decreases exceeding 10 percentage points in the Netherlands for the single worker earning 67% of the AW with or without children (by 19.3 and 11.5 percentage points respectively) and in New Zealand for the single parent on 67% of the AW (16.4 percentage points) and the one-earner married couple on the AW with two children (10.1 percentage points). In Hungary, the net personal average tax rate decreased by 9.3 percentage points for the single worker on 167% of the AW. Reductions of more than 5 percentage points are also observed in Finland for the single worker on 67% of the AW without children and in Germany for the single worker on 167% of the AW (5.4 percentage points for the two household types). In contrast, there were significant increases in the net personal average tax rate in the Czech Republic and in Iceland where it exceeded 10 percentage points for the single parent on 67% of the AW (by 14.4 and 13.3 respectively). In Lithuania, the increases were between 7.0 and 7.8 percentage points for the household types without children. There were increases of more than 5 percentage points in Slovenia for the one-earner married couple on the AW with two children (6.8 percentage points), in Norway for the single parent on 67% of the AW (6.3 percentage points), in Turkey and in Italy for the single worker earning 167% of the AW (5.6 percentage points and 5.1 percentage points respectively).

Progressivity

The degree of progressivity of the personal income tax system can be assessed by comparing the burden faced by single workers earning 67% of the AW with that faced by their counterparts earning 167% of the AW. Hence Table 6.9 is compared with Table 6.11. For all OECD countries (except Hungary) and for all years between 2000 and 2019 the higher paid worker always pays a higher percentage of income in personal income tax than the lower paid worker. In Hungary, the exceptions are that the levels of tax burden are the same for both workers from 2013 onwards. In Mexico, from 2000 to 2010, the personal income tax was negative for the single persons earning 67% of the AW due to non-wastable tax credits.

On average, the progressivity of the personal income taxes increased in OECD countries. On average (excluding Mexico), the single person earning 67% of the AW paid 54% of the tax burden of the person earning 167% of the AW in 2000 and 52% in 2019.

Comparing the situation in each OECD country, personal income taxes have become more progressive in nineteen countries: Australia, Belgium, Canada, Estonia, Finland, France, Ireland, Israel, Italy, Latvia, Lithuania, Luxembourg, New Zealand, Norway, Slovenia, Sweden, Switzerland, Turkey and the United Kingdom. The most significant changes were in Estonia where the tax burdens on lower paid worker fell from 85% in 2018 to 47% in 2019 and in Sweden where it decreased from 68% to 48%.

Between 2000 and 2019, personal income taxes became slightly less progressive (using this measure) in thirteen OECD countries: Austria, the Czech Republic, Denmark, Greece, Hungary, Iceland, Korea, Mexico, Poland, Portugal, the Slovak Republic, Spain and the United States. The most significant changes occurred in Hungary where the ratio rose from about 58% of the higher paid person in 2000 to 100% from 2013 onwards and in Iceland where it rose from 55% in 2000 to 74% in 2019.

The tax burden ratio remained at the same level in Chile, Germany, Japan and the Netherlands in 2000 and 2019.

Families

The results presented in Table 6.21 and Table 6.18 can be used to compare the net tax burdens (personal income tax plus employee social security contributions less cash benefits) faced by a one-earner married couple earning the AW with two children, and the single worker without children at the same income level. The OECD average tax savings for the married couple compared with the single person represented 10.7% of gross income in 2000 and 11.3% in 2019.

Between 2000 and 2019, the savings for the one-earner married couple increased in eighteen countries and declined in seventeen others. No tax savings are observed for Mexico, as the tax burden is the same for the two household types. There were five countries where the tax savings have increased by more than 5 percentage points: in Poland increasing by 15.1 percentage points from 5.7% to 20.8% of gross income, in Canada increasing by 9.9 percentage points from 10.9% to 20.8% of gross income, in New Zealand increasing by 9.5 percentage points from 5.8% to 15.3% of gross income, in Lithuania increasing by 8.4 percentage points from 0% to 8.4% and in Portugal increasing by 5.5 percentage points from 8.8% to 14.3% of gross income. There were corresponding reductions of more than 5 percentage points in Slovenia where the tax savings decreased by 7.8 percentage points from 25.4% to 17.6% of gross income, in Norway with a reduction in the tax savings by 7.3 percentage points from 11.4% to 4.1% and in the Netherlands with a reduction by 5.7 percentage points from 11.2% to 5.5% of gross income.

Tables showing the income taxes, social security contributions and cash benefits

The evolution of the income taxes, social security contributions and cash benefits for the eight household types across the OECD over the period 2000 to 2019 is presented in Tables 6.1 to 6.24.

• Tables 6.1 to 6.8 containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits,

• Tables 6.9 to 6.16 providing the (average) burden of personal income taxes, and the

• Tables 6.17 to 6.24 depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

Tables 6.25 and 6.26 show the average gross and net earnings of a single individual between 2000 and 2019 in US dollar using purchasing power parities of national currencies and in national currencies.

Table 6.1. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage
Tax burden as a % of labour costs, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	25.9	20.8	21.7	21.9	22.4	23.1	23.4	23.6	24.1	22.7
Austria	43.2	43.3	44.2	44.6	44.8	45.1	43.0	43.1	43.3	43.6
Belgium	51.4	50.0	50.5	50.0	49.9	49.4	47.5	47.3	46.1	45.4
Canada	27.7	26.1	26.2	26.3	26.5	26.5	26.5	25.7	25.9	25.2
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	41.3	38.8	39.4	39.4	39.7	40.0	40.3	40.8	41.4	41.7
Denmark	37.4	34.8	33.8	33.3	33.1	33.4	33.4	33.3	32.6	32.6
Estonia	39.8	37.8	39.2	38.8	38.9	38.0	37.9	38.0	32.7	33.3
Finland	42.7	37.2	36.8	37.6	38.0	37.9	38.3	36.9	36.3	35.6
France	43.9	46.6	46.9	45.5	45.0	40.5	40.3	40.1	40.2	38.9
Germany	47.6	45.9	45.5	45.1	45.1	45.3	45.4	45.4	45.4	45.2
Greece	35.9	36.5	39.5	37.0	36.1	34.8	36.2	36.5	37.0	36.8
Hungary	51.4	46.2	47.9	49.0	49.0	49.0	48.2	46.2	45.0	44.6
Iceland	23.8	26.1	29.3	29.7	29.7	30.2	30.3	29.9	30.3	30.0
Ireland	27.5	23.2	24.2	25.2	25.3	24.9	24.3	24.0	24.3	24.6
Israel1	23.2	14.5	13.8	13.6	14.2	14.8	15.2	15.1	15.6	15.7
Italy	43.6	43.5	44.7	44.9	41.9	40.8	40.8	40.7	40.8	41.1
Japan	28.7	27.8	29.9	30.2	30.6	30.9	31.0	31.0	31.2	31.2
Korea	15.0	16.9	18.0	18.4	18.5	18.7	19.2	19.3	19.8	20.2
Latvia	41.7	39.6	43.3	42.8	42.1	41.7	41.2	41.3	39.7	39.8
Lithuania	43.0	38.9	39.2	39.5	39.0	39.3	39.0	37.8	37.2	34.1
Luxembourg	29.8	28.6	30.4	31.2	31.6	32.4	32.5	30.2	30.5	30.7
Mexico	7.6	11.9	13.6	14.4	14.7	15.0	15.3	16.1	16.1	16.4
Netherlands	42.3	33.3	33.3	32.7	31.8	32.0	30.4	30.4	30.9	30.0
New Zealand	18.6	15.5	13.1	13.3	13.4	13.5	13.6	13.7	13.8	13.9
Norway	35.1	34.1	34.2	34.1	33.8	33.7	33.2	32.9	32.7	32.6
Poland	37.0	33.1	34.7	34.8	34.9	35.0	34.9	35.0	35.1	35.0
Portugal	33.2	31.9	32.6	35.2	34.8	36.3	36.4	36.6	36.5	36.7
Slovak Republic	40.6	34.4	36.9	38.5	38.6	38.8	39.0	39.4	39.6	39.7
Slovenia	42.6	39.7	38.6	38.5	38.6	38.6	38.7	40.0	39.8	40.3
Spain	34.9	34.4	37.2	37.2	37.3	35.8	35.8	35.8	35.9	36.0
Sweden	48.6	41.3	40.8	40.9	40.5	40.6	40.8	40.9	41.0	40.5
Switzerland	20.2	19.1	19.4	19.4	19.2	19.1	19.3	19.4	19.4	19.5
Turkey2	39.1	34.1	34.6	34.9	35.8	35.9	32.9	33.5	34.6	35.8
United Kingdom	29.1	29.1	27.9	26.8	26.2	26.0	26.1	26.3	26.2	26.0
United States	29.0	28.0	27.8	29.4	29.5	29.2	29.2	29.2	27.6	27.6
Unweighted average
OECD-Average	34.2	31.9	32.7	32.8	32.7	32.6	32.4	32.3	32.1	32.0
OECD-EU 23	40.4	37.7	38.6	38.6	38.4	38.1	37.8	37.7	37.3	37.1
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105394

Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage
Tax burden as a % of labour costs, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	31.0	26.7	27.3	27.4	27.7	28.3	28.6	28.6	28.9	27.9
Austria	47.3	47.9	48.8	49.2	49.4	49.6	47.3	47.4	47.6	47.9
Belgium	57.1	55.7	56.0	55.7	55.6	55.3	53.9	53.8	52.7	52.2
Canada	32.9	30.5	30.8	31.0	31.6	31.5	31.4	30.6	30.8	30.5
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	42.6	42.0	42.5	42.4	42.6	42.8	43.0	43.4	43.8	43.9
Denmark	41.5	37.2	36.2	35.8	35.6	35.9	35.9	35.8	35.4	35.4
Estonia	41.3	39.2	40.4	39.9	40.0	39.0	39.0	39.0	36.2	37.2
Finland	47.5	42.5	42.5	43.1	43.6	43.5	44.1	43.0	42.4	41.9
France	50.4	49.8	50.1	48.8	48.4	48.0	47.6	47.1	47.0	46.7
Germany	52.9	50.8	49.7	49.3	49.3	49.4	49.5	49.6	49.5	49.4
Greece	38.7	41.2	42.8	41.1	40.2	38.9	40.3	40.6	41.0	40.8
Hungary	54.7	53.1	49.5	49.0	49.0	49.0	48.2	46.2	45.0	44.6
Iceland	28.8	30.5	33.8	34.1	33.9	34.3	33.9	33.1	33.4	33.1
Ireland	35.3	29.8	33.0	33.9	34.0	33.2	32.7	32.6	32.9	33.2
Israel1	29.6	21.3	20.4	20.4	21.1	21.8	22.3	22.1	22.5	22.7
Italy	47.1	46.8	47.7	47.8	47.8	47.8	47.8	47.7	47.8	48.0
Japan	29.8	29.2	31.3	31.6	32.0	32.3	32.4	32.5	32.7	32.7
Korea	16.4	19.5	21.0	21.5	21.7	22.0	22.3	22.5	23.0	23.3
Latvia	43.2	40.9	44.3	43.7	43.0	42.5	42.5	42.7	42.6	42.6
Lithuania	45.7	40.7	40.9	41.1	41.0	41.2	41.3	41.1	40.7	37.2
Luxembourg	35.8	34.9	37.1	38.2	38.6	39.5	39.6	37.8	38.2	38.4
Mexico	12.7	15.3	19.0	19.3	19.5	19.8	20.1	20.4	19.7	20.1
Netherlands	40.0	38.0	38.6	40.6	39.0	37.0	37.2	37.4	37.8	37.3
New Zealand	19.4	18.1	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	38.6	37.3	37.4	37.4	36.9	36.8	36.3	36.0	35.8	35.7
Poland	38.2	34.1	35.5	35.6	35.7	35.7	35.6	35.7	35.8	35.6
Portugal	37.3	36.5	37.6	41.4	41.1	42.1	41.5	41.4	40.8	41.0
Slovak Republic	41.9	37.7	39.6	41.1	41.3	41.4	41.5	41.7	41.8	41.9
Slovenia	46.3	42.2	42.5	42.4	42.5	42.6	42.7	42.9	43.2	43.6
Spain	38.6	38.3	40.6	40.7	40.7	39.4	39.4	39.3	39.4	39.5
Sweden	50.1	43.2	42.9	43.0	42.5	42.6	42.8	42.9	43.0	42.7
Switzerland	22.9	21.9	22.1	22.2	21.9	21.9	22.1	22.1	22.2	22.3
Turkey2	40.4	36.7	37.1	37.4	38.1	38.2	38.2	39.0	39.2	39.1
United Kingdom	32.6	32.4	32.1	31.4	31.0	30.8	30.9	31.0	30.9	30.9
United States	30.8	30.3	29.8	31.5	31.6	31.4	31.6	31.8	29.6	29.8
Unweighted average
OECD-Average	37.4	35.5	36.2	36.5	36.4	36.4	36.3	36.2	36.1	36.0
OECD-EU 23	43.7	41.5	42.2	42.4	42.3	42.1	41.9	41.7	41.5	41.4
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105413

Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage
Tax burden as a % of labour costs, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	38.8	32.6	33.1	33.2	33.4	34.0	34.1	34.0	34.3	34.4
Austria	50.4	51.2	51.4	51.9	52.0	52.1	50.7	50.8	51.0	51.0
Belgium	62.6	60.9	61.0	60.8	60.8	60.7	59.9	59.6	59.0	58.6
Canada	35.2	32.6	32.9	33.1	33.3	33.3	32.7	32.0	32.1	31.7
Chile	8.3	8.0	8.2	8.1	8.1	8.2	8.3	8.3	8.3	8.3
Czech Republic	44.8	44.6	44.9	44.9	45.0	45.1	45.3	45.5	45.7	45.8
Denmark	49.3	46.9	43.4	42.6	41.9	42.1	42.0	41.8	41.2	41.1
Estonia	42.5	40.3	41.4	40.8	40.9	39.9	39.9	39.9	41.2	41.2
Finland	53.2	48.3	48.5	48.9	49.4	49.4	50.1	49.1	48.7	48.3
France	52.5	53.6	54.0	54.1	54.3	53.8	53.5	53.4	53.0	53.1
Germany	56.2	53.1	51.2	51.2	51.3	51.3	51.3	51.5	51.2	51.0
Greece	44.7	45.8	47.9	48.7	47.9	45.4	45.9	46.2	46.6	46.5
Hungary	59.2	58.3	50.7	49.0	49.0	49.0	48.2	46.2	45.0	44.6
Iceland	39.6	34.1	38.3	38.6	38.4	38.6	38.5	38.1	38.2	38.0
Ireland	42.2	39.7	42.5	43.0	43.1	42.3	41.5	41.4	41.6	41.8
Israel1	38.1	30.0	28.6	29.2	30.0	30.8	31.4	31.3	31.9	32.3
Italy	51.1	52.0	53.2	53.3	53.6	54.2	54.1	53.8	53.9	54.1
Japan	31.6	32.3	34.2	34.5	34.7	34.9	35.0	35.0	35.1	35.1
Korea	20.5	21.8	22.6	23.0	23.5	24.2	24.6	25.0	25.6	26.0
Latvia	44.4	41.9	45.0	44.4	43.8	43.2	43.3	43.5	42.6	42.8
Lithuania	47.9	42.0	42.1	42.1	42.1	42.1	42.1	42.1	42.1	39.8
Luxembourg	44.1	42.3	44.2	45.3	45.5	46.2	46.3	45.3	45.5	45.6
Mexico	19.5	20.9	22.0	22.2	22.6	22.8	23.1	23.3	22.8	23.2
Netherlands	44.9	41.8	42.4	42.1	50.4	42.2	42.0	42.0	42.3	42.5
New Zealand	24.2	24.6	22.4	22.8	23.1	23.3	23.6	23.8	24.0	24.3
Norway	45.2	43.0	43.1	43.0	42.5	42.4	42.0	41.7	41.6	41.5
Poland	39.1	34.9	36.2	36.2	36.3	36.3	36.2	36.2	36.3	36.1
Portugal	42.3	42.2	43.6	47.7	47.4	48.0	47.0	46.7	46.1	46.3
Slovak Republic	45.2	40.1	41.6	43.3	43.4	43.4	43.5	43.6	43.6	43.6
Slovenia	51.0	47.1	47.5	46.1	46.4	46.5	46.1	46.3	46.7	47.1
Spain	41.0	41.6	43.5	44.3	45.0	43.8	43.8	43.7	43.8	44.0
Sweden	55.7	51.2	50.7	50.8	50.6	50.7	51.5	51.6	51.6	51.0
Switzerland	27.4	26.4	26.7	26.8	26.4	26.4	26.7	26.8	26.9	26.9
Turkey2	35.0	39.2	40.2	40.6	41.5	41.8	42.1	42.5	42.7	42.6
United Kingdom	35.8	36.9	37.8	37.6	37.3	37.3	37.5	37.4	37.4	37.1
United States	37.1	35.6	34.6	36.3	36.4	36.3	36.4	36.5	34.1	34.2
Unweighted average
OECD-Average	41.7	39.9	40.3	40.6	40.9	40.6	40.6	40.4	40.4	40.3
OECD-EU 23	47.8	45.9	46.3	46.5	46.9	46.3	46.2	46.0	45.9	45.8
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105432

Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage
Tax burden as a % of labour costs, single parent with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	4.0	-7.2	-3.2	-2.6	-1.8	-1.4	-1.1	0.6	1.9	1.2
Austria	25.2	25.5	28.0	28.8	29.2	29.6	27.4	27.7	28.1	22.3
Belgium	36.4	35.7	36.9	36.2	36.1	35.6	33.5	33.4	32.3	31.2
Canada	-0.4	-9.8	-6.8	-6.1	-4.7	-15.4	-15.2	-16.3	-14.8	-15.3
Chile	5.9	6.1	6.2	6.2	6.2	6.2	6.2	6.2	6.2	6.2
Czech Republic	12.7	15.6	24.2	24.1	24.8	24.7	22.0	22.6	21.5	22.7
Denmark	11.5	9.9	8.5	7.9	5.8	6.3	6.2	4.8	4.0	4.1
Estonia	18.5	22.7	26.3	26.6	27.4	21.7	21.8	22.8	17.4	18.6
Finland	28.3	25.6	25.6	26.8	27.3	27.2	27.9	26.5	26.1	25.5
France	34.5	38.5	38.8	37.1	36.6	33.1	18.6	18.9	19.3	14.7
Germany	31.8	31.2	31.3	31.0	31.3	30.9	31.2	31.4	31.6	31.5
Greece	35.2	35.7	38.4	33.5	32.6	31.1	31.9	32.3	30.7	30.7
Hungary	34.0	29.8	23.0	25.5	26.4	27.2	25.5	23.0	21.8	21.2
Iceland	5.9	12.2	17.0	19.0	19.1	20.5	21.0	20.1	20.2	20.0
Ireland	16.6	-5.4	-2.6	-0.5	0.0	0.1	0.0	1.2	3.8	5.3
Israel1	3.3	1.8	0.5	1.2	2.9	2.9	0.9	1.7	2.7	3.0
Italy	29.5	26.9	29.4	29.0	26.2	25.3	25.2	25.1	25.4	26.1
Japan	26.3	21.5	23.5	23.8	24.3	24.7	24.9	25.0	25.2	25.3
Korea	14.4	16.3	17.3	17.5	16.9	17.0	17.0	17.3	17.6	16.8
Latvia	24.0	27.1	30.1	29.9	25.5	25.0	24.9	26.2	24.9	24.6
Lithuania	38.4	30.3	31.1	31.9	31.0	31.7	29.3	30.6	26.1	16.9
Luxembourg	4.4	1.2	5.1	6.6	7.6	9.0	9.3	6.6	7.6	8.2
Mexico	7.6	11.9	13.6	14.4	14.7	15.0	15.3	16.1	16.1	16.4
Netherlands	26.4	11.4	11.7	11.8	11.3	10.2	7.0	6.8	7.4	6.5
New Zealand	-3.0	-17.1	-18.2	-16.9	-15.8	-14.4	-14.6	-13.5	-20.5	-19.4
Norway	16.4	20.6	21.7	22.0	22.0	22.3	22.0	22.1	22.4	22.1
Poland	29.8	28.4	29.6	29.6	26.9	23.9	-16.3	-18.5	-11.1	-3.4
Portugal	26.6	19.5	23.1	25.5	25.0	25.3	21.4	22.0	22.2	22.6
Slovak Republic	25.3	21.6	24.5	26.4	26.9	27.3	27.9	28.8	29.5	30.1
Slovenia	13.4	12.5	13.0	13.1	9.9	10.1	10.5	12.6	13.4	15.2
Spain	28.6	28.4	30.3	30.4	30.6	24.2	24.2	24.3	24.5	24.9
Sweden	39.9	33.0	32.9	33.2	33.0	33.2	33.6	33.9	33.1	32.7
Switzerland	6.5	4.4	5.0	4.7	4.1	4.1	4.5	4.5	4.7	4.8
Turkey2	39.1	32.7	33.2	33.6	34.4	34.6	31.3	32.0	33.1	34.3
United Kingdom	15.3	8.5	6.7	5.7	4.6	5.3	7.3	9.5	10.8	12.3
United States	10.7	7.4	9.8	11.3	12.0	11.7	12.2	13.0	9.7	10.5
Unweighted average
OECD-Average	20.1	17.1	18.5	18.8	18.6	17.9	16.0	16.1	16.0	15.8
OECD-EU 23	25.5	22.3	23.7	23.9	23.3	22.5	19.6	19.7	19.6	19.3
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105451

Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage
Tax burden as a % of labour costs, one-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	23.4	14.2	16.8	16.9	17.4	17.8	18.0	20.7	21.5	20.8
Austria	35.2	36.0	37.9	38.6	38.9	39.2	36.8	37.0	37.3	33.7
Belgium	42.6	40.4	41.3	40.7	40.6	40.3	38.5	38.4	37.4	36.5
Canada	23.1	16.5	18.2	18.6	19.3	11.0	11.6	10.7	12.1	11.6
Chile	6.3	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	22.0	20.9	26.1	26.1	26.7	26.8	25.3	26.0	25.6	26.6
Denmark	28.2	26.4	25.5	25.1	24.9	25.3	25.2	25.2	24.9	25.2
Estonia	32.8	29.8	32.4	32.4	32.9	28.6	28.5	29.0	26.1	27.5
Finland	40.3	37.2	37.3	38.1	38.6	38.9	39.6	38.5	38.0	37.5
France	41.3	42.7	43.1	41.1	40.5	40.2	39.3	39.0	39.1	36.8
Germany	35.3	33.5	34.0	33.6	33.8	34.0	34.2	34.3	34.4	34.3
Greece	40.3	41.4	43.3	40.3	39.5	37.4	38.4	38.8	37.9	37.8
Hungary	43.9	43.2	34.2	34.2	34.8	35.3	33.8	31.4	30.2	29.6
Iceland	13.1	15.0	19.6	21.3	21.8	23.2	23.3	22.4	22.2	21.6
Ireland	20.4	12.9	16.6	18.2	18.5	17.7	16.9	16.9	17.6	17.9
Israel1	25.5	18.3	16.6	17.0	18.7	19.2	19.6	19.5	20.0	20.3
Italy	39.3	36.9	38.8	38.4	38.5	38.6	38.6	38.4	38.7	39.2
Japan	26.4	23.6	25.7	26.0	26.5	27.0	27.2	27.3	27.5	27.5
Korea	15.7	17.1	18.5	19.1	19.4	19.8	20.1	20.4	21.0	20.6
Latvia	31.4	32.5	35.4	35.1	31.9	31.4	31.5	32.6	32.6	32.4
Lithuania	45.7	35.0	35.5	36.0	35.6	36.1	37.8	35.7	33.3	29.0
Luxembourg	11.7	12.4	15.1	16.0	16.5	17.5	17.7	16.6	17.1	17.3
Mexico	12.7	15.3	19.0	19.3	19.5	19.8	20.1	20.4	19.7	20.1
Netherlands	29.9	29.7	32.1	34.5	33.0	31.4	31.9	32.2	32.8	32.3
New Zealand	13.6	-0.3	0.6	2.4	3.8	4.9	5.5	6.4	1.9	3.5
Norway	28.4	30.6	31.1	31.2	32.0	32.0	31.7	31.5	32.4	32.1
Poland	33.3	28.4	29.6	29.9	30.3	30.6	14.4	10.5	15.1	17.7
Portugal	30.2	25.4	27.9	30.2	29.8	30.7	28.2	28.8	29.1	29.4
Slovak Republic	30.8	22.8	25.8	27.6	28.1	28.5	29.0	29.9	30.5	31.1
Slovenia	25.0	22.1	23.2	23.2	23.5	23.6	23.9	24.4	25.1	28.5
Spain	32.3	32.4	34.7	34.8	34.9	33.7	33.7	33.7	33.9	34.2
Sweden	44.3	37.7	37.6	37.9	37.4	37.7	38.0	38.2	37.7	37.4
Switzerland	11.7	10.0	10.1	9.8	9.3	9.3	9.6	9.6	9.8	9.9
Turkey2	40.4	35.2	35.6	35.8	36.6	36.7	36.6	37.4	37.7	37.5
United Kingdom	27.8	26.2	27.5	26.8	26.4	25.8	26.0	26.3	26.3	26.3
United States	21.2	17.4	18.6	20.3	20.6	20.4	20.6	20.9	18.5	18.8
Unweighted average
OECD-Average	28.5	25.7	27.0	27.3	27.4	27.2	26.6	26.6	26.4	26.4
OECD-EU 23	33.2	30.7	32.0	32.1	32.0	31.7	30.8	30.5	30.5	30.4
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105470

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
Tax burden as a % of labour costs, two-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	26.7	22.4	25.0	25.2	25.5	26.2	26.5	26.6	27.0	25.8
Austria	39.0	39.7	41.2	41.7	42.0	42.2	39.9	40.0	40.3	38.3
Belgium	50.9	48.3	49.0	48.5	48.4	48.1	46.4	46.3	45.1	44.5
Canada	29.7	26.5	26.9	27.2	27.3	24.3	24.7	23.9	24.3	23.9
Chile	6.6	6.6	6.7	6.7	6.7	6.7	6.7	6.7	6.7	6.7
Czech Republic	36.3	34.2	35.1	35.1	35.5	35.5	34.6	35.1	34.8	35.4
Denmark	35.8	32.5	31.4	31.0	30.8	31.1	31.1	31.0	30.6	30.7
Estonia	37.4	34.7	36.6	36.3	36.6	33.7	33.6	33.9	30.0	30.9
Finland	41.3	37.2	37.1	37.9	38.4	38.4	39.0	37.8	37.3	36.8
France	43.3	45.1	45.5	44.1	43.6	41.2	40.7	40.4	40.4	39.9
Germany	45.4	43.0	42.4	42.0	42.2	42.3	42.5	42.6	42.6	42.5
Greece	39.1	40.4	42.3	40.1	39.2	37.5	38.4	38.8	38.4	38.3
Hungary	47.0	44.4	39.6	40.1	40.5	40.8	39.6	37.3	36.2	35.6
Iceland	25.4	26.9	30.9	31.8	32.1	32.7	32.5	31.8	32.1	31.9
Ireland	29.3	20.6	24.1	25.4	25.7	24.8	24.3	24.4	24.9	25.5
Israel1	21.6	14.8	13.8	14.1	15.1	15.5	15.8	15.8	16.2	16.3
Italy	44.2	41.9	43.2	43.1	41.9	41.5	41.5	41.4	41.5	41.9
Japan	28.2	25.9	28.2	28.5	28.9	29.3	29.4	29.5	29.7	29.7
Korea	15.5	17.3	18.6	19.1	19.3	19.6	20.0	20.2	20.8	20.7
Latvia	35.5	35.4	38.6	38.2	36.0	35.5	35.4	36.1	35.5	35.4
Lithuania	44.6	36.5	39.3	39.5	39.0	39.3	38.3	36.5	36.3	31.1
Luxembourg	21.4	22.0	24.7	25.9	26.5	27.5	27.7	25.8	26.4	26.7
Mexico	10.6	14.0	16.8	17.3	17.6	17.9	18.2	18.6	18.3	18.6
Netherlands	38.1	31.7	31.9	33.0	31.7	30.6	29.5	29.6	30.1	29.3
New Zealand	19.0	14.7	14.7	15.9	16.3	16.5	16.7	16.9	17.1	17.3
Norway	33.0	33.3	33.7	33.7	33.4	33.3	32.9	32.6	32.5	32.3
Poland	35.8	30.4	32.3	32.5	32.8	33.0	28.0	27.0	27.2	25.1
Portugal	33.0	31.2	34.5	37.0	36.7	35.7	35.9	36.2	35.6	35.9
Slovak Republic	36.9	31.2	33.6	35.2	35.5	35.7	36.0	36.5	36.9	37.1
Slovenia	37.1	34.2	34.3	34.4	34.5	34.6	34.4	35.1	35.3	35.8
Spain	35.4	34.9	37.5	37.6	37.6	36.3	36.3	36.2	36.3	36.5
Sweden	46.0	39.1	38.8	39.1	38.7	38.8	39.1	39.3	39.0	38.7
Switzerland	17.7	16.2	16.3	16.0	15.5	15.4	15.8	15.9	16.0	16.1
Turkey2	39.9	35.1	35.6	35.8	36.6	36.7	35.5	36.3	36.8	37.2
United Kingdom	28.4	28.0	27.7	26.8	26.3	26.2	26.4	26.6	26.6	26.6
United States	26.9	24.9	24.7	26.3	26.6	26.3	26.4	26.5	24.0	24.1
Unweighted average
OECD-Average	32.8	30.4	31.5	31.7	31.7	31.4	31.1	31.0	30.8	30.5
OECD-EU 23	38.3	35.5	36.5	36.7	36.5	36.1	35.6	35.4	35.1	34.7
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105489

Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple, both at 100% of average wage
Tax burden as a % of labour costs, two-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	29.6	26.7	27.3	27.4	27.7	28.3	28.6	28.6	28.9	27.9
Austria	41.7	42.6	44.0	44.5	44.7	45.0	42.5	42.7	42.9	41.3
Belgium	53.7	51.4	51.8	51.5	51.4	51.1	49.7	49.5	48.4	47.9
Canada	32.3	28.9	29.3	29.6	30.3	28.0	27.9	27.1	27.5	27.1
Chile	6.6	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	39.4	37.2	37.3	37.3	37.6	37.7	36.9	38.8	37.1	39.6
Denmark	38.1	34.0	33.0	32.6	32.4	32.7	32.7	32.7	32.3	32.4
Estonia	38.6	35.9	37.6	37.3	37.5	34.9	34.8	35.1	32.2	33.3
Finland	43.9	39.8	39.9	40.6	41.1	41.2	41.8	40.7	40.2	39.7
France	46.5	47.0	47.3	46.0	45.5	45.0	44.6	44.1	44.0	43.7
Germany	48.3	46.1	44.9	44.5	44.6	44.7	44.9	44.9	44.9	44.8
Greece	40.8	42.1	43.8	42.5	41.6	39.7	40.7	41.0	41.4	41.2
Hungary	49.3	48.2	41.9	41.6	41.9	42.2	41.0	38.8	37.6	37.1
Iceland	28.8	29.7	33.7	34.1	33.9	34.3	33.9	33.1	33.4	33.1
Ireland	33.7	25.5	29.4	30.6	30.8	29.9	29.3	29.2	29.7	30.1
Israel1	25.0	17.4	16.1	16.3	17.6	18.2	18.8	18.7	19.3	19.5
Italy	45.9	44.2	45.4	45.3	45.2	45.3	45.3	45.1	45.3	45.6
Japan	28.9	26.9	29.1	29.4	29.9	30.2	30.4	30.5	30.7	30.7
Korea	16.1	18.4	20.0	20.5	20.8	21.2	21.5	21.7	22.2	22.2
Latvia	37.3	36.7	39.8	39.4	37.5	36.9	37.0	37.7	37.6	37.5
Lithuania	45.7	37.8	40.1	40.3	40.0	40.3	39.5	38.4	38.2	33.1
Luxembourg	25.9	26.4	29.2	30.6	31.1	32.1	32.3	30.7	31.3	31.6
Mexico	12.7	15.3	19.0	19.3	19.5	19.8	20.1	20.4	19.7	20.1
Netherlands	37.6	34.3	34.8	36.9	35.2	33.3	33.0	33.2	33.7	33.1
New Zealand	19.4	18.4	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	35.1	35.0	35.4	35.4	35.0	34.9	34.4	34.2	34.1	33.9
Poland	36.6	31.3	33.1	33.3	33.5	33.7	29.5	28.7	28.8	27.0
Portugal	35.5	34.1	36.7	39.6	39.3	38.4	38.4	38.7	38.1	38.4
Slovak Republic	41.1	33.4	35.5	37.1	37.3	37.5	37.8	38.2	38.4	38.6
Slovenia	41.1	37.5	37.0	37.0	37.2	37.2	37.1	37.3	38.7	39.1
Spain	37.2	36.8	39.2	39.2	39.3	38.0	38.0	37.9	38.0	38.2
Sweden	47.2	40.5	40.2	40.4	39.9	40.1	40.4	40.6	40.4	40.1
Switzerland	20.1	18.7	18.7	18.5	18.0	17.9	18.3	18.3	18.5	18.6
Turkey2	40.4	36.3	36.7	36.9	37.6	37.7	37.7	38.5	38.8	38.6
United Kingdom	30.2	30.1	29.8	29.1	28.7	28.6	28.7	28.9	28.9	28.9
United States	28.8	26.5	26.0	27.6	27.8	27.6	27.7	28.0	25.9	26.2
Unweighted average
OECD-Average	35.0	32.7	33.5	33.8	33.8	33.6	33.3	33.2	33.1	32.9
OECD-EU 23	40.7	38.0	38.8	39.0	38.8	38.5	38.1	37.9	37.7	37.5
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105508

Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage
Tax burden as a % of labour costs, two-earner married couple without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	29.0	24.4	25.0	25.2	25.5	26.2	26.5	26.6	27.0	25.8
Austria	45.7	46.1	47.0	47.3	47.6	47.8	45.6	45.7	45.9	46.2
Belgium	56.2	53.4	53.8	53.4	53.4	53.0	51.4	51.2	50.1	49.5
Canada	31.3	29.2	29.4	29.6	30.0	30.0	29.9	29.1	29.3	29.0
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	42.1	40.7	41.2	41.2	41.4	41.7	41.9	42.4	42.8	43.0
Denmark	39.8	36.2	35.2	34.8	34.6	34.9	34.9	34.8	34.2	34.3
Estonia	40.7	38.6	39.9	39.5	39.6	38.6	38.6	38.6	34.8	35.7
Finland	45.6	40.4	40.2	40.9	41.4	41.3	41.8	40.6	40.0	39.4
France	47.7	48.6	48.8	47.5	47.0	45.7	45.5	45.1	45.0	44.6
Germany	50.5	48.6	47.8	47.4	47.4	47.6	47.7	47.7	47.6	47.5
Greece	38.7	40.3	42.3	40.8	39.9	38.2	39.5	39.9	40.2	40.1
Hungary	53.4	50.3	48.9	49.0	49.0	49.0	48.2	46.2	45.0	44.6
Iceland	26.8	28.8	32.0	32.4	32.2	32.7	32.5	31.8	32.1	31.9
Ireland	31.3	25.7	28.3	29.4	29.6	28.8	28.4	28.4	28.8	29.2
Israel1	26.4	18.0	17.2	17.1	17.8	18.5	19.0	18.8	19.3	19.5
Italy	45.7	45.5	46.5	46.6	45.4	45.0	45.0	44.9	45.0	45.2
Japan	29.3	28.6	30.7	31.0	31.4	31.7	31.9	31.9	32.1	32.1
Korea	15.7	18.4	19.8	20.2	20.4	20.6	21.0	21.2	21.7	22.1
Latvia	42.6	40.4	43.9	43.4	42.6	42.2	42.0	42.2	41.4	41.4
Lithuania	44.6	40.0	40.2	40.5	40.2	40.4	40.4	39.7	39.3	36.0
Luxembourg	30.7	30.3	32.2	33.2	33.7	34.5	34.7	32.7	33.1	33.3
Mexico	10.6	14.0	16.8	17.3	17.6	17.9	18.2	18.6	18.3	18.6
Netherlands	41.0	36.1	36.5	37.5	36.1	35.0	34.5	34.6	35.0	34.3
New Zealand	19.0	17.1	15.1	15.4	15.7	15.9	16.2	16.4	16.6	16.8
Norway	37.2	36.0	36.1	36.1	35.7	35.5	35.0	34.7	34.6	34.4
Poland	37.7	33.7	35.2	35.2	35.4	35.4	35.3	35.4	35.5	35.3
Portugal	35.6	34.5	35.6	38.9	38.6	39.8	39.4	39.5	38.7	38.9
Slovak Republic	41.3	36.4	38.5	40.1	40.2	40.3	40.5	40.8	40.9	41.0
Slovenia	44.8	41.2	40.9	40.8	40.9	41.0	41.1	41.8	41.9	42.3
Spain	37.1	36.7	39.2	39.3	39.3	38.0	38.0	37.9	38.0	38.1
Sweden	49.5	42.5	42.0	42.2	41.7	41.8	42.0	42.1	42.2	41.8
Switzerland	22.9	21.7	21.9	22.0	21.6	21.6	21.8	21.9	22.0	22.0
Turkey2	39.9	35.7	36.1	36.4	37.2	37.3	36.1	36.8	37.4	37.8
United Kingdom	31.2	31.1	30.4	29.5	29.1	28.9	29.0	29.1	29.0	28.9
United States	30.5	29.3	28.7	30.3	30.4	30.2	30.2	30.2	28.3	28.4
Unweighted average
OECD-Average	36.1	34.0	34.7	35.0	34.9	34.8	34.7	34.6	34.4	34.3
OECD-EU 23	42.3	39.9	40.6	40.8	40.6	40.4	40.2	40.0	39.8	39.6
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105527

Table 6.9. Income tax, single persons at 67% of average wage
Tax burden as a % of gross wage earnings, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	21.1	15.8	17.1	17.3	17.7	18.5	18.8	19.1	19.6	18.1
Austria	7.6	8.7	9.9	10.4	10.7	11.1	8.5	8.9	9.3	9.7
Belgium	22.8	21.9	22.5	22.1	22.0	21.5	19.5	19.4	18.3	17.4
Canada	15.0	11.9	11.6	11.6	11.8	11.8	11.7	11.8	12.0	11.5
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	8.3	6.9	7.8	7.8	8.2	8.5	9.0	9.7	10.5	11.0
Denmark	28.4	34.8	34.3	33.8	33.6	33.8	33.7	33.6	32.8	32.8
Estonia	19.9	14.9	15.5	16.0	16.2	15.5	15.3	15.4	8.3	9.2
Finland	20.9	16.5	14.9	15.9	15.8	15.8	15.0	13.5	12.9	12.6
France	12.5	12.2	12.6	12.6	12.6	10.5	10.0	10.1	11.9	12.0
Germany	16.3	14.8	14.2	14.1	14.2	14.2	14.2	14.1	14.2	14.3
Greece	2.1	2.7	5.7	3.2	3.5	3.3	4.6	4.6	5.2	5.3
Hungary	17.6	11.8	16.0	16.0	16.0	16.0	15.0	15.0	15.0	15.0
Iceland	20.0	20.8	23.1	23.7	23.8	24.5	24.7	24.6	25.2	25.0
Ireland	15.8	11.9	13.0	13.2	13.3	12.8	12.1	11.8	12.1	12.3
Israel1	12.1	5.0	4.4	4.2	4.7	5.0	5.3	5.1	5.5	5.6
Italy	15.2	15.9	17.5	17.7	13.8	12.3	12.4	12.4	12.6	12.9
Japan	5.1	6.3	6.1	6.1	6.1	6.2	6.2	6.2	6.2	6.2
Korea	0.8	1.3	1.5	1.8	1.7	2.0	2.4	2.5	3.0	3.3
Latvia	17.0	16.0	18.6	18.0	17.9	17.4	16.8	16.9	14.2	14.2
Lithuania	22.2	10.9	11.3	11.6	10.9	11.4	11.0	9.4	8.5	13.5
Luxembourg	10.3	6.9	8.2	9.3	9.7	10.0	10.2	8.1	8.5	8.8
Mexico	-5.7	-1.4	0.4	1.4	1.8	2.1	2.4	3.4	3.3	3.7
Netherlands	5.3	5.4	5.2	5.6	5.2	7.2	6.3	6.7	6.8	5.7
New Zealand	18.6	15.5	13.1	13.3	13.4	13.5	13.6	13.7	13.8	13.9
Norway	19.0	17.8	17.8	17.8	17.0	16.9	16.3	16.0	15.8	15.6
Poland	5.3	5.4	5.9	6.0	6.2	6.3	6.4	6.5	6.7	6.5
Portugal	6.4	4.7	5.6	8.8	8.3	10.2	10.3	10.6	10.5	10.7
Slovak Republic	6.0	3.8	5.9	5.9	6.1	6.3	6.6	7.2	7.6	8.0
Slovenia	10.2	7.9	6.6	6.5	6.6	6.6	6.7	8.3	8.1	8.6
Spain	8.6	8.4	12.0	12.1	12.2	10.3	10.3	10.3	10.4	10.5
Sweden	24.7	15.9	15.2	15.3	14.8	15.0	15.3	15.4	15.4	14.8
Switzerland	8.4	8.2	8.1	8.2	7.9	7.8	8.1	8.1	8.2	8.2
Turkey2	13.2	8.2	8.8	9.2	9.5	9.7	9.3	9.7	9.9	9.6
United Kingdom	15.1	14.2	13.1	12.0	11.5	11.2	11.1	11.1	11.0	10.9
United States	15.0	13.6	15.3	15.1	15.2	15.2	15.3	15.5	13.7	13.8
Unweighted average
OECD-Average	12.8	11.0	11.6	11.8	11.7	11.7	11.5	11.5	11.3	11.4
OECD-EU 23	13.8	11.9	12.7	12.8	12.6	12.5	12.2	12.1	11.8	12.0
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105546

Table 6.10. Income tax, single persons at 100% of average wage
Tax burden as a % of gross wage earnings, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	26.6	22.1	23.0	23.1	23.4	24.1	24.3	24.4	24.6	23.6
Austria	12.9	14.7	15.9	16.3	16.6	17.0	14.1	14.5	14.8	15.2
Belgium	29.0	28.3	28.7	28.4	28.4	28.0	26.8	26.6	25.9	25.3
Canada	19.2	15.1	15.2	15.3	15.7	15.6	15.4	15.4	15.8	15.8
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	10.0	11.3	11.9	11.9	12.1	12.4	12.7	13.1	13.6	14.0
Denmark	32.5	37.2	36.5	36.1	36.0	36.1	36.1	36.0	35.6	35.6
Estonia	21.9	16.8	17.1	17.5	17.6	16.8	16.8	16.8	13.0	14.4
Finland	26.9	23.0	21.8	22.5	22.6	22.6	22.0	20.9	20.4	20.2
France	15.7	14.1	14.4	14.5	14.6	14.1	14.1	14.2	15.9	16.0
Germany	22.7	20.6	19.1	19.1	19.1	19.2	19.1	19.0	19.1	19.2
Greece	5.7	8.7	10.0	8.4	8.6	8.4	9.6	9.7	10.2	10.2
Hungary	23.2	20.8	16.6	16.0	16.0	16.0	15.0	15.0	15.0	15.0
Iceland	25.3	25.7	28.2	28.6	28.5	29.0	28.7	28.2	28.6	28.4
Ireland	24.1	18.9	22.4	22.7	22.9	22.0	21.4	21.3	21.6	21.9
Israel1	18.0	9.7	8.7	8.6	9.1	9.6	10.0	9.7	10.1	10.3
Italy	19.9	20.2	21.5	21.6	21.5	21.6	21.6	21.6	21.8	22.1
Japan	6.4	7.9	7.6	7.6	7.7	7.8	7.9	7.9	7.9	7.9
Korea	2.2	4.1	4.9	5.2	5.3	5.6	5.9	6.1	6.5	6.7
Latvia	18.9	17.6	19.8	19.1	19.1	18.4	18.4	18.7	17.7	17.7
Lithuania	25.8	13.2	13.5	13.7	13.6	13.9	14.0	13.7	13.1	16.6
Luxembourg	17.0	14.0	15.8	17.2	17.7	18.0	18.2	16.7	17.3	17.6
Mexico	1.0	4.1	8.2	8.5	8.8	9.1	9.4	9.7	9.0	9.5
Netherlands	9.6	16.6	16.7	16.2	15.3	17.1	16.6	17.2	17.6	16.5
New Zealand	19.4	18.1	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	22.9	21.5	21.4	21.4	20.5	20.3	19.8	19.4	19.3	19.1
Poland	6.6	6.6	6.9	6.9	7.1	7.1	7.2	7.3	7.4	7.2
Portugal	11.4	10.5	11.8	16.4	16.1	17.4	16.6	16.5	15.7	15.9
Slovak Republic	7.8	8.0	9.4	9.4	9.5	9.7	9.9	10.2	10.5	10.8
Slovenia	13.5	10.8	11.1	11.0	11.1	11.2	11.4	11.6	12.0	12.4
Spain	13.5	13.4	16.5	16.6	16.6	14.9	14.9	14.7	14.9	15.0
Sweden	26.7	18.4	17.9	18.1	17.4	17.6	17.9	18.0	18.1	17.7
Switzerland	11.3	11.2	11.0	11.1	10.7	10.7	11.0	11.0	11.1	11.2
Turkey2	14.7	11.3	11.8	12.0	12.3	12.4	12.4	13.3	13.6	13.5
United Kingdom	17.4	16.1	15.4	14.6	14.3	14.1	14.1	14.0	14.0	13.9
United States	17.3	16.5	18.0	17.8	18.0	18.0	18.2	18.4	16.1	16.4
Unweighted average
OECD-Average	16.6	15.2	15.7	15.8	15.9	15.9	15.8	15.8	15.7	15.9
OECD-EU 23	17.9	16.5	17.0	17.1	17.1	17.1	16.9	16.8	16.8	17.0
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105565

Table 6.11. Income tax, single persons at 167% of average wage
Tax burden as a % of gross wage earnings, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	34.9	28.3	29.2	29.2	29.4	30.1	30.2	30.1	30.4	30.5
Austria	20.4	22.0	22.8	23.0	23.2	23.4	21.2	21.4	21.6	21.9
Belgium	36.0	35.2	35.5	35.2	35.2	35.1	34.5	34.3	33.9	33.5
Canada	25.6	21.6	21.8	21.8	22.2	22.1	21.3	21.4	21.7	21.7
Chile	1.3	1.0	1.2	1.1	1.1	1.2	1.3	1.3	1.3	1.3
Czech Republic	13.0	14.8	15.2	15.2	15.3	15.5	15.7	15.9	16.2	16.4
Denmark	40.3	46.9	43.4	42.6	41.9	42.1	42.0	41.8	41.2	41.1
Estonia	23.6	18.3	18.4	18.7	18.8	18.0	17.9	18.0	19.7	19.7
Finland	34.0	30.0	29.0	29.6	29.7	29.7	29.4	28.5	27.9	27.9
France	21.2	20.3	20.7	20.8	20.8	20.1	20.2	20.2	22.1	22.1
Germany	31.7	28.6	27.7	27.6	27.6	27.8	27.7	27.5	27.7	27.7
Greece	13.3	14.6	16.5	18.1	18.4	16.5	16.7	16.7	17.2	17.4
Hungary	30.3	27.6	18.1	16.0	16.0	16.0	15.0	15.0	15.0	15.0
Iceland	36.6	29.7	33.2	33.6	33.5	33.8	33.8	33.7	33.9	33.7
Ireland	32.9	29.8	32.7	32.9	33.0	32.1	31.2	31.1	31.3	31.5
Israel1	26.3	16.9	15.4	15.7	16.4	17.0	17.5	17.3	17.9	18.3
Italy	25.3	27.1	28.5	28.7	29.2	29.9	29.9	29.6	29.8	30.0
Japan	10.6	12.4	12.2	12.1	12.4	12.6	12.8	12.8	12.9	13.0
Korea	6.7	8.6	8.8	9.2	9.6	10.3	10.8	11.1	11.7	12.0
Latvia	20.4	18.9	20.8	20.0	20.0	19.3	19.4	19.7	17.8	18.0
Lithuania	28.7	15.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0	19.2
Luxembourg	26.2	22.3	23.9	25.2	25.5	25.7	25.8	25.2	25.5	25.7
Mexico	8.0	11.5	12.7	13.0	13.3	13.6	13.9	14.2	13.6	14.0
Netherlands	25.4	28.8	29.0	28.1	28.5	28.9	27.6	28.0	28.4	27.6
New Zealand	24.2	24.6	22.4	22.8	23.1	23.3	23.6	23.8	24.0	24.3
Norway	30.4	27.9	27.8	27.8	26.9	26.8	26.3	26.0	25.8	25.7
Poland	7.7	7.5	7.7	7.7	7.8	7.8	7.8	7.9	8.0	7.8
Portugal	17.6	17.4	19.2	24.2	23.9	24.7	23.4	23.1	22.3	22.6
Slovak Republic	12.4	11.4	12.3	12.2	12.3	12.4	12.5	12.7	12.9	13.1
Slovenia	19.1	16.5	17.0	15.4	15.6	15.8	15.3	15.6	16.0	16.5
Spain	18.5	19.2	22.5	22.5	22.5	21.1	20.9	20.5	20.7	20.9
Sweden	36.3	31.1	30.5	30.6	30.4	30.4	31.5	31.7	31.6	30.9
Switzerland	16.2	16.1	16.0	16.1	15.7	15.6	16.0	16.0	16.1	16.2
Turkey2	18.0	14.2	15.3	15.9	16.3	16.6	17.0	17.5	17.7	17.6
United Kingdom	23.1	21.9	22.6	22.6	22.3	22.4	22.6	22.4	22.4	21.7
United States	24.3	22.6	23.5	23.4	23.4	23.5	23.6	23.7	21.2	21.3
Unweighted average
OECD-Average	22.8	21.1	21.3	21.5	21.6	21.6	21.4	21.4	21.5	21.6
OECD-EU 23	24.2	22.8	23.0	23.1	23.2	23.0	22.7	22.7	22.8	23.0
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105584

Table 6.12. Income tax, single parent at 67% of average wage
Tax burden as a % of gross wage earnings, single parent with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	15.5	14.0	15.4	17.3	17.7	18.5	18.8	19.1	19.6	18.1
Austria	5.8	5.4	6.9	7.5	7.8	8.3	5.3	5.7	6.2	-1.6
Belgium	16.7	16.4	17.2	16.6	16.5	16.0	14.0	14.0	12.9	11.5
Canada	6.6	0.4	1.1	1.2	1.5	3.5	3.4	3.5	3.8	3.8
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	2.3	-4.4	-5.4	-5.4	-4.7	-5.1	-9.0	-8.6	-7.7	-6.5
Denmark	28.4	34.8	34.3	33.8	32.0	32.2	32.2	32.1	31.1	31.1
Estonia	19.9	9.2	10.6	11.3	11.8	11.2	11.4	11.7	4.8	6.0
Finland	20.9	16.5	14.9	15.9	15.8	15.2	14.3	12.9	12.9	12.6
France	7.1	7.4	7.6	7.6	7.6	7.9	7.9	7.9	9.5	9.5
Germany	-2.6	-2.6	-2.6	-2.5	-2.1	-2.7	-2.5	-2.5	-2.1	-1.9
Greece	1.2	1.6	4.3	3.2	3.5	3.3	3.8	3.9	4.5	4.6
Hungary	10.3	11.8	3.4	3.8	4.3	4.7	1.6	0.6	0.0	0.0
Iceland	20.0	20.8	23.1	23.7	23.8	24.5	24.7	24.6	25.2	25.0
Ireland	9.0	5.4	7.2	7.5	7.6	7.2	6.6	6.4	6.9	7.3
Israel1	1.1	0.0	0.0	0.0	0.0	0.0	-3.4	-2.8	-2.1	-1.9
Italy	10.0	8.5	10.6	9.8	6.0	4.6	4.7	4.7	5.1	5.5
Japan	2.4	2.9	6.1	6.1	6.1	6.2	6.2	6.2	6.2	6.2
Korea	0.1	0.6	0.8	0.7	0.0	0.0	0.0	0.3	0.6	0.7
Latvia	5.4	6.0	7.3	6.9	1.9	3.2	2.6	3.8	2.1	1.5
Lithuania	16.2	7.5	8.0	8.6	7.1	7.6	4.1	0.0	8.5	13.5
Luxembourg	0.0	-0.8	0.9	2.2	2.8	3.3	3.6	0.7	1.5	2.0
Mexico	-5.7	-1.4	0.4	1.4	1.8	2.1	2.4	3.4	3.3	3.7
Netherlands	3.0	3.5	3.2	3.3	2.9	5.7	4.4	4.6	4.8	3.8
New Zealand	18.6	17.2	14.6	14.8	14.8	14.9	15.0	15.0	15.1	15.1
Norway	13.3	14.1	14.0	14.0	13.4	13.4	12.9	12.8	12.8	12.9
Poland	2.5	0.0	0.0	0.0	-3.1	-2.7	-2.3	-1.7	-0.9	5.1
Portugal	3.4	0.1	1.2	3.9	3.4	3.8	0.0	0.6	0.8	1.2
Slovak Republic	3.3	-4.0	-1.7	-1.7	-1.3	-0.9	-0.4	0.6	1.4	2.0
Slovenia	3.4	1.0	0.0	0.0	0.0	0.0	0.1	1.8	1.9	2.7
Spain	0.4	0.7	3.1	3.3	3.5	-4.8	-4.8	-4.7	-4.4	-3.8
Sweden	24.7	15.9	15.2	15.3	14.8	15.0	15.3	15.4	15.4	14.8
Switzerland	4.0	3.3	2.8	2.4	2.2	2.2	2.3	2.4	2.4	2.4
Turkey2	13.2	6.6	7.2	7.6	8.0	8.2	7.5	8.0	8.3	7.8
United Kingdom	8.6	-0.7	-2.6	-3.7	-4.5	-3.9	-2.3	-0.3	1.0	2.4
United States	-5.0	-8.8	-4.4	-4.5	-4.0	-3.8	-3.1	-2.1	-5.7	-4.7
Unweighted average
OECD-Average	7.9	5.8	6.2	6.4	6.1	6.1	5.5	5.5	5.7	5.9
OECD-EU 23	8.7	6.1	6.2	6.4	5.8	5.6	4.8	4.8	5.0	5.4
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105603

Table 6.13. Income tax, married couple at 100% of average wage
Tax burden as a % of gross wage earnings, one-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	25.6	20.9	21.8	23.1	23.4	24.1	24.3	24.4	24.6	23.6
Austria	11.7	12.5	13.8	14.3	14.6	15.0	11.9	12.2	12.6	7.7
Belgium	18.9	17.0	17.7	17.2	17.1	16.7	15.1	15.0	14.6	13.3
Canada	15.0	8.1	8.7	8.8	8.8	10.0	10.5	10.6	11.3	11.2
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	4.0	-5.1	-5.2	-5.2	-4.5	-4.5	-6.8	-6.1	-5.0	-3.8
Denmark	25.9	32.8	32.5	32.2	32.0	32.2	32.1	32.0	31.5	31.6
Estonia	17.9	9.2	10.5	11.3	11.8	11.2	11.2	11.5	7.9	9.8
Finland	26.9	23.0	21.8	22.5	22.6	22.5	21.9	20.9	20.4	20.2
France	7.3	8.3	8.5	7.9	7.9	7.9	7.9	7.9	9.5	9.5
Germany	1.5	0.2	0.6	0.7	0.9	1.0	1.1	1.1	1.4	1.5
Greece	7.7	9.0	10.6	10.2	10.4	9.4	10.2	10.2	10.7	10.7
Hungary	18.4	20.8	8.2	7.8	8.1	8.4	6.0	5.4	4.8	4.2
Iceland	16.1	15.8	19.1	19.9	20.1	21.0	21.2	21.0	21.7	21.4
Ireland	11.1	9.7	12.2	12.6	12.9	12.3	11.5	11.3	11.8	11.7
Israel1	18.0	9.7	8.7	8.6	9.1	9.6	10.0	9.7	10.1	10.3
Italy	15.6	13.2	15.0	14.5	14.6	14.7	14.7	14.8	15.0	15.5
Japan	2.5	4.1	6.2	6.1	6.3	6.4	6.5	6.5	6.5	6.6
Korea	1.5	1.4	2.1	2.5	2.7	3.1	3.5	3.7	4.3	4.5
Latvia	11.1	10.9	12.3	11.7	8.4	8.9	8.8	9.9	9.7	9.2
Lithuania	25.8	11.0	11.3	11.7	11.0	11.4	9.4	6.6	13.1	16.6
Luxembourg	2.3	4.2	5.2	5.9	6.2	6.4	6.5	5.6	5.9	6.1
Mexico	1.0	4.1	8.2	8.5	8.8	9.1	9.4	9.7	9.0	9.5
Netherlands	4.8	16.3	16.5	15.7	14.9	16.5	16.1	16.8	17.3	16.2
New Zealand	19.4	18.4	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	18.1	19.0	18.9	18.9	19.3	19.2	18.7	18.4	19.3	19.1
Poland	4.8	0.0	0.0	0.3	0.8	1.1	1.3	1.8	6.4	2.5
Portugal	6.2	2.8	3.9	6.3	6.1	7.3	4.3	4.5	4.8	5.2
Slovak Republic	4.8	-5.2	-2.7	-2.8	-2.3	-1.9	-1.4	-0.4	0.4	1.1
Slovenia	4.8	2.5	2.8	2.7	2.8	2.9	3.0	3.3	3.6	4.0
Spain	5.2	5.8	8.9	9.0	9.1	7.6	7.6	7.6	7.8	8.1
Sweden	26.7	18.4	17.9	18.1	17.4	17.6	17.9	18.0	18.1	17.7
Switzerland	6.2	5.7	4.9	4.5	4.3	4.3	4.5	4.5	4.6	4.6
Turkey2	14.7	9.5	9.9	10.2	10.5	10.6	10.4	11.4	11.8	11.5
United Kingdom	17.4	14.5	15.4	14.6	14.3	13.5	13.5	13.4	13.4	13.3
United States	6.8	2.5	5.8	5.7	5.9	6.1	6.3	6.7	4.1	4.5
Unweighted average
OECD-Average	11.8	9.7	10.2	10.4	10.4	10.5	10.2	10.2	10.6	10.5
OECD-EU 23	12.2	10.1	10.3	10.4	10.3	10.3	9.7	9.7	10.2	10.1
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105622

Table 6.14. Income tax, married couple with two children, at 100% and 67% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	23.8	18.8	20.6	20.8	21.1	21.8	22.1	22.2	22.6	21.4
Austria	10.8	12.0	13.2	13.6	14.0	14.3	11.3	11.6	12.0	9.3
Belgium	26.4	24.2	24.7	24.4	24.3	23.9	22.4	22.2	21.4	20.6
Canada	17.5	12.9	12.9	13.0	12.8	13.6	13.9	14.0	14.2	14.2
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	6.8	5.0	5.0	4.9	5.4	5.4	4.0	4.4	5.1	5.8
Denmark	30.8	36.2	35.6	35.2	35.0	35.2	35.2	35.1	34.5	34.5
Estonia	21.1	13.8	14.5	15.0	15.3	14.6	14.6	14.8	9.7	11.0
Finland	24.5	20.4	19.0	19.9	19.9	19.7	19.0	17.8	17.4	17.2
France	10.8	11.1	11.4	11.5	11.5	10.1	9.7	9.8	11.6	11.7
Germany	13.8	11.6	10.7	10.7	10.9	11.0	11.0	10.9	11.1	11.3
Greece	6.1	7.7	9.3	8.0	8.2	7.5	8.2	8.3	8.7	8.8
Hungary	18.0	17.2	11.3	11.1	11.3	11.5	9.6	9.2	8.9	8.5
Iceland	23.2	23.8	26.1	26.6	26.6	27.2	27.1	26.8	27.2	27.0
Ireland	19.7	14.5	17.4	17.8	18.0	17.1	16.7	16.7	17.1	17.4
Israel1	12.5	5.8	5.2	5.1	5.5	5.7	6.0	5.8	6.0	6.2
Italy	16.8	15.7	17.3	17.0	15.5	14.9	15.0	15.0	15.2	15.6
Japan	4.5	5.6	7.0	7.0	7.1	7.1	7.2	7.2	7.2	7.2
Korea	1.3	1.6	2.2	2.5	2.6	2.9	3.2	3.6	4.1	4.3
Latvia	13.5	12.9	14.8	14.2	12.2	12.3	12.0	12.7	11.5	11.2
Lithuania	24.3	10.9	11.3	11.7	11.0	11.4	10.0	7.7	11.3	15.3
Luxembourg	8.2	8.8	10.3	11.6	12.1	12.4	12.6	10.9	11.4	11.8
Mexico	-1.7	1.9	5.1	5.6	6.0	6.3	6.6	7.2	6.7	7.2
Netherlands	7.9	11.9	11.9	11.5	10.8	12.5	11.7	12.2	12.5	11.4
New Zealand	19.0	17.9	15.7	16.0	16.3	16.5	16.7	16.9	17.1	17.3
Norway	20.6	20.0	19.9	20.0	19.1	19.0	18.4	18.0	17.9	17.7
Poland	6.1	2.3	3.2	3.4	3.7	3.9	4.1	4.3	4.7	4.7
Portugal	8.1	6.5	7.9	11.0	10.7	9.4	9.7	10.1	9.3	9.6
Slovak Republic	5.8	3.2	5.0	4.9	5.2	5.5	5.8	6.4	6.9	7.3
Slovenia	8.1	6.0	5.6	5.5	5.6	5.7	5.8	6.5	6.6	7.0
Spain	9.3	9.1	12.5	12.6	12.7	10.9	10.9	10.8	10.9	11.2
Sweden	25.9	17.4	16.8	17.0	16.4	16.5	16.8	16.9	17.0	16.5
Switzerland	9.8	9.3	8.8	8.5	8.1	8.1	8.4	8.4	8.6	8.6
Turkey2	14.1	9.4	9.9	10.2	10.5	10.7	10.5	11.2	11.5	11.2
United Kingdom	16.5	15.1	14.4	13.6	13.2	12.9	12.9	12.8	12.8	12.7
United States	12.8	10.5	12.2	12.1	12.2	12.3	12.4	12.7	9.9	10.2
Unweighted average
OECD-Average	13.8	12.0	12.5	12.6	12.5	12.5	12.3	12.3	12.2	12.3
OECD-EU 23	14.8	12.8	13.2	13.3	13.2	13.0	12.6	12.5	12.5	12.6
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105641

Table 6.15. Income tax, married couple, both at 100% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	26.6	22.1	23.0	23.1	23.4	24.1	24.3	24.4	24.6	23.6
Austria	12.9	14.4	15.6	16.1	16.4	16.7	13.6	13.9	14.3	12.1
Belgium	29.0	27.1	27.5	27.2	27.1	26.8	25.5	25.4	24.7	24.0
Canada	19.2	14.4	14.5	14.6	15.0	15.6	15.4	15.4	15.8	15.8
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	7.9	7.5	7.5	7.4	7.8	7.8	6.7	7.0	7.5	8.1
Denmark	32.5	37.2	36.5	36.1	36.0	36.1	36.1	36.0	35.6	35.6
Estonia	21.9	14.9	15.5	15.9	16.2	15.4	15.5	15.6	11.8	13.4
Finland	26.9	23.0	21.8	22.5	22.6	22.5	21.9	20.9	20.4	20.2
France	12.5	12.2	12.5	12.6	12.6	12.2	12.2	12.3	14.0	14.1
Germany	17.2	15.2	13.6	13.6	13.8	13.8	13.8	13.7	13.9	14.0
Greece	8.3	9.8	11.3	10.2	10.4	9.4	10.2	10.2	10.7	10.7
Hungary	20.8	20.8	12.4	11.9	12.1	12.2	10.5	10.2	9.9	9.6
Iceland	25.3	25.7	28.2	28.6	28.5	29.0	28.7	28.2	28.6	28.4
Ireland	24.1	18.9	22.4	22.7	22.9	22.0	21.4	21.3	21.6	21.9
Israel1	15.4	7.3	6.2	6.0	6.7	7.2	7.7	7.5	8.0	8.2
Italy	18.9	18.0	19.4	19.2	19.2	19.3	19.3	19.3	19.5	19.9
Japan	5.3	6.5	7.6	7.6	7.7	7.8	7.9	7.9	7.9	7.9
Korea	2.0	2.9	3.7	4.1	4.3	4.6	4.9	5.2	5.6	5.8
Latvia	15.0	14.3	16.0	15.4	13.7	13.7	13.6	14.3	13.7	13.4
Lithuania	25.8	12.1	12.4	12.7	12.3	12.6	11.7	10.2	13.1	16.6
Luxembourg	12.0	12.3	14.1	15.5	16.0	16.4	16.6	15.1	15.7	16.1
Mexico	1.0	4.1	8.2	8.5	8.8	9.1	9.4	9.7	9.0	9.5
Netherlands	9.6	16.4	16.5	15.8	14.9	16.6	15.9	16.5	17.0	15.9
New Zealand	19.4	18.4	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	22.3	21.5	21.4	21.4	20.5	20.3	19.8	19.4	19.3	19.1
Poland	6.6	3.4	4.1	4.3	4.6	4.7	4.8	5.1	5.4	5.3
Portugal	10.9	9.3	10.7	14.3	13.9	12.8	12.8	13.1	12.4	12.7
Slovak Republic	6.7	5.4	6.9	6.8	7.1	7.3	7.5	8.0	8.4	8.8
Slovenia	10.0	7.8	8.1	7.9	8.1	8.1	8.3	8.5	8.8	9.2
Spain	11.6	11.5	14.7	14.7	14.8	13.1	13.1	12.9	13.1	13.3
Sweden	26.7	18.4	17.9	18.1	17.4	17.6	17.9	18.0	18.1	17.7
Switzerland	11.7	11.3	10.7	10.5	10.0	10.0	10.4	10.4	10.5	10.6
Turkey2	14.7	10.8	11.2	11.5	11.7	11.8	11.8	12.7	13.1	12.9
United Kingdom	17.4	16.1	15.4	14.6	14.3	14.1	14.1	14.0	14.0	13.9
United States	15.1	12.4	13.8	13.7	13.8	13.9	14.0	14.3	12.2	12.5
Unweighted average
OECD-Average	15.6	14.0	14.4	14.5	14.5	14.5	14.3	14.3	14.3	14.4
OECD-EU 23	16.7	15.0	15.3	15.5	15.4	15.3	14.9	14.9	14.9	15.1
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105660

Table 6.16. Income tax, married couple at 100% and 67% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	24.4	19.5	20.6	20.8	21.1	21.8	22.1	22.2	22.6	21.4
Austria	10.8	12.3	13.5	13.9	14.3	14.6	11.9	12.2	12.6	13.0
Belgium	28.0	25.7	26.2	25.9	25.8	25.4	23.9	23.7	22.9	22.1
Canada	17.5	13.8	13.8	13.8	14.1	14.1	13.9	14.0	14.2	14.2
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	9.3	9.5	10.3	10.2	10.5	10.8	11.2	11.8	12.4	12.8
Denmark	30.8	36.2	35.6	35.2	35.0	35.2	35.2	35.1	34.5	34.5
Estonia	21.1	16.1	16.5	16.9	17.1	16.3	16.2	16.2	11.1	12.3
Finland	24.5	20.4	19.0	19.9	19.9	19.9	19.2	18.0	17.4	17.2
France	14.1	13.4	13.7	13.7	13.7	13.4	13.4	13.4	15.2	15.2
Germany	19.8	18.0	16.8	16.8	16.9	16.9	16.9	16.8	16.9	17.0
Greece	5.6	7.6	9.3	8.0	8.2	7.5	8.7	8.8	9.3	9.3
Hungary	21.0	17.2	16.4	16.0	16.0	16.0	15.0	15.0	15.0	15.0
Iceland	23.2	23.8	26.1	26.6	26.6	27.2	27.1	26.8	27.2	27.0
Ireland	19.7	14.5	17.4	17.8	18.0	17.1	16.7	16.7	17.1	17.4
Israel1	15.0	7.2	6.4	6.2	6.8	7.2	7.6	7.4	7.7	7.9
Italy	18.0	18.5	19.9	20.0	18.4	17.9	17.9	17.9	18.1	18.4
Japan	5.8	7.2	7.0	7.0	7.1	7.1	7.2	7.2	7.2	7.2
Korea	1.6	2.9	3.5	3.7	3.8	4.0	4.4	4.6	5.1	5.3
Latvia	18.1	17.0	19.3	18.7	18.6	18.0	17.8	18.0	16.3	16.3
Lithuania	24.3	12.3	12.6	12.9	12.5	12.9	12.8	11.9	11.3	15.3
Luxembourg	11.3	8.8	10.3	11.6	12.1	12.4	12.6	10.9	11.4	11.8
Mexico	-1.7	1.9	5.1	5.6	6.0	6.3	6.6	7.2	6.7	7.2
Netherlands	7.9	12.1	12.1	11.9	11.2	13.1	12.4	13.0	13.3	12.2
New Zealand	19.0	17.1	15.1	15.4	15.7	15.9	16.2	16.4	16.6	16.8
Norway	21.3	20.0	19.9	20.0	19.1	19.0	18.4	18.0	17.9	17.7
Poland	6.1	6.1	6.5	6.6	6.7	6.8	6.8	7.0	7.1	6.9
Portugal	9.2	7.9	9.3	13.4	13.0	14.5	14.1	14.1	13.2	13.5
Slovak Republic	7.1	6.3	8.0	8.0	8.2	8.3	8.6	9.0	9.4	9.7
Slovenia	12.2	9.7	9.3	9.2	9.3	9.4	9.5	10.3	10.4	10.9
Spain	11.5	11.4	14.7	14.8	14.8	13.1	13.1	12.9	13.1	13.2
Sweden	25.9	17.4	16.8	17.0	16.4	16.5	16.8	16.9	17.0	16.5
Switzerland	11.3	10.9	10.8	10.9	10.5	10.5	10.8	10.8	10.9	10.9
Turkey2	14.1	10.1	10.6	10.9	11.2	11.3	11.2	11.9	12.1	11.9
United Kingdom	16.5	15.4	14.4	13.6	13.2	12.9	12.9	12.8	12.8	12.7
United States	16.8	15.2	16.6	16.4	16.5	16.5	16.6	16.7	14.7	14.8
Unweighted average
OECD-Average	15.0	13.4	14.0	14.1	14.1	14.2	14.0	14.0	13.9	14.1
OECD-EU 23	16.2	14.5	15.1	15.3	15.2	15.2	14.9	14.9	14.7	14.9
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105679

Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage
Tax burden as a % of gross wage earnings, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	21.1	15.8	17.1	17.3	17.7	18.5	18.8	19.1	19.6	18.1
Austria	25.6	26.7	28.0	28.5	28.8	29.2	26.5	26.9	27.2	27.7
Belgium	35.8	35.8	36.4	36.0	35.9	35.4	33.4	33.3	32.1	31.2
Canada	19.5	17.7	17.5	17.6	17.8	17.7	17.7	17.5	17.7	17.5
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	20.8	17.9	18.8	18.8	19.2	19.5	20.0	20.7	21.5	22.0
Denmark	37.4	34.8	33.8	33.3	33.1	33.4	33.4	33.3	32.6	32.6
Estonia	19.9	16.7	18.3	18.0	18.2	17.1	16.9	17.0	9.9	10.8
Finland	27.8	22.7	22.4	23.4	23.7	24.0	23.6	22.9	22.6	22.4
France	25.9	25.9	26.3	26.4	26.7	24.7	24.3	24.5	23.8	22.5
Germany	36.8	35.4	34.9	34.6	34.6	34.7	34.8	34.8	34.8	34.4
Greece	18.0	18.7	22.2	19.7	19.5	18.8	20.3	20.6	21.2	21.1
Hungary	30.1	28.8	34.5	34.5	34.5	34.5	33.5	33.5	33.5	33.5
Iceland	20.2	21.6	23.8	24.3	24.4	25.0	25.2	25.1	25.6	25.4
Ireland	18.8	15.0	16.1	17.2	17.3	16.8	16.1	15.8	16.1	16.3
Israel1	19.4	10.9	10.2	10.0	10.5	11.0	11.3	11.2	11.6	11.7
Italy	24.4	25.4	27.0	27.2	23.3	21.8	21.9	21.9	22.1	22.4
Japan	18.4	18.5	19.8	20.0	20.2	20.4	20.5	20.6	20.6	20.6
Korea	7.5	8.9	9.7	10.0	10.1	10.3	10.8	10.9	11.5	11.9
Latvia	26.0	25.0	29.6	29.0	28.4	27.9	27.3	27.4	25.2	25.2
Lithuania	25.2	19.9	20.3	20.6	19.9	20.4	20.0	18.4	17.5	33.0
Luxembourg	21.8	19.1	20.4	21.5	22.0	22.7	22.9	20.3	20.8	21.1
Mexico	-4.4	-0.1	1.7	2.6	3.0	3.4	3.7	4.6	4.6	5.0
Netherlands	32.9	27.1	26.6	26.1	24.5	24.7	22.5	22.5	22.8	21.5
New Zealand	18.6	15.5	13.1	13.3	13.4	13.5	13.6	13.7	13.8	13.9
Norway	26.8	25.6	25.6	25.6	25.2	25.1	24.5	24.2	24.0	23.8
Poland	26.5	23.3	23.7	23.8	24.0	24.1	24.2	24.3	24.5	24.3
Portugal	17.4	15.7	16.6	19.8	19.3	21.2	21.3	21.6	21.5	21.7
Slovak Republic	18.0	17.2	19.3	19.3	19.5	19.7	20.0	20.6	21.0	21.4
Slovenia	32.3	30.0	28.7	28.6	28.7	28.7	28.8	30.4	30.2	30.7
Spain	15.0	14.8	18.4	18.5	18.5	16.7	16.7	16.6	16.8	16.8
Sweden	31.7	22.9	22.2	22.4	21.8	22.0	22.3	22.4	22.4	21.8
Switzerland	14.9	14.2	14.3	14.4	14.1	14.1	14.3	14.3	14.4	14.5
Turkey2	27.2	23.2	23.8	24.2	24.5	24.7	24.3	24.7	24.9	24.6
United Kingdom	22.8	22.4	21.2	20.0	19.4	19.2	19.3	19.3	19.2	19.1
United States	22.6	21.3	20.9	22.8	22.9	22.9	23.0	23.1	21.4	21.5
Unweighted average
OECD-Average	22.5	20.6	21.4	21.6	21.4	21.4	21.2	21.2	21.0	21.4
OECD-EU 23	25.7	23.5	24.6	24.7	24.4	24.2	23.9	23.9	23.4	24.1
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105698

Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage
Tax burden as a % of gross wage earnings, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	26.6	22.1	23.0	23.1	23.4	24.1	24.3	24.4	24.6	23.6
Austria	31.0	32.8	33.9	34.4	34.7	35.0	32.1	32.4	32.8	33.2
Belgium	43.0	42.3	42.7	42.4	42.4	42.0	40.7	40.6	39.9	39.3
Canada	25.1	22.5	22.6	22.7	23.4	23.3	23.0	22.8	23.1	23.2
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	22.5	22.3	22.9	22.9	23.1	23.4	23.7	24.1	24.6	25.0
Denmark	41.5	37.2	36.2	35.8	35.6	35.9	35.9	35.8	35.4	35.4
Estonia	21.9	18.6	19.9	19.5	19.6	18.4	18.4	18.4	14.6	16.0
Finland	33.9	29.3	29.4	30.1	30.6	30.9	30.8	30.2	30.1	30.0
France	29.2	27.8	28.1	28.3	28.6	28.3	28.4	28.5	27.9	27.3
Germany	43.2	41.2	39.8	39.5	39.5	39.7	39.8	39.8	39.7	39.3
Greece	21.6	24.7	26.5	24.9	24.6	23.9	25.4	25.7	26.2	26.1
Hungary	35.7	37.8	35.1	34.5	34.5	34.5	33.5	33.5	33.5	33.5
Iceland	25.4	26.2	28.7	29.1	28.9	29.4	29.0	28.5	28.9	28.7
Ireland	27.5	22.3	25.8	26.7	26.9	26.0	25.4	25.3	25.6	25.9
Israel1	26.1	17.7	16.6	16.4	17.0	17.5	17.9	17.7	18.2	18.3
Italy	29.0	29.7	31.0	31.1	31.0	31.1	31.1	31.1	31.3	31.6
Japan	19.7	20.0	21.3	21.5	21.8	22.1	22.2	22.3	22.4	22.4
Korea	8.9	11.7	13.0	13.5	13.6	14.0	14.3	14.5	15.0	15.3
Latvia	27.9	26.6	30.8	30.1	29.6	28.9	28.9	29.2	28.7	28.7
Lithuania	28.8	22.2	22.5	22.7	22.6	22.9	23.0	22.7	22.1	36.1
Luxembourg	28.7	26.2	28.1	29.5	30.0	30.8	31.0	29.0	29.6	29.9
Mexico	2.5	5.4	9.6	9.8	10.1	10.4	10.8	11.1	10.4	10.8
Netherlands	33.6	31.8	32.0	34.8	32.4	30.3	30.2	30.3	30.6	29.7
New Zealand	19.4	18.1	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	30.7	29.3	29.2	29.2	28.7	28.5	28.0	27.6	27.5	27.3
Poland	27.8	24.4	24.7	24.8	24.9	24.9	25.0	25.1	25.2	25.0
Portugal	22.4	21.5	22.8	27.4	27.1	28.4	27.6	27.5	26.7	26.9
Slovak Republic	19.8	21.4	22.8	22.8	22.9	23.1	23.3	23.6	23.9	24.2
Slovenia	35.6	32.9	33.2	33.1	33.2	33.3	33.5	33.7	34.1	34.5
Spain	19.8	19.8	22.9	22.9	23.0	21.3	21.3	21.1	21.3	21.4
Sweden	33.7	25.4	24.9	25.1	24.4	24.6	24.9	25.0	25.1	24.7
Switzerland	17.8	17.2	17.2	17.3	17.0	17.0	17.2	17.2	17.4	17.4
Turkey2	28.7	26.3	26.8	27.0	27.3	27.4	27.4	28.3	28.6	28.5
United Kingdom	25.8	25.2	24.7	24.0	23.6	23.4	23.5	23.5	23.4	23.3
United States	24.9	24.2	23.6	25.5	25.6	25.6	25.8	26.1	23.8	24.0
Unweighted average
OECD-Average	26.3	24.8	25.4	25.7	25.7	25.7	25.6	25.6	25.5	25.9
OECD-EU 23	29.7	28.0	28.7	29.0	28.9	28.7	28.6	28.5	28.4	29.0
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105717

Table 6.19. Income tax plus employee contributions less cash benefits, single persons at 167% of average wage
Tax burden as a % of gross wage earnings, single persons without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	34.9	28.3	29.2	29.2	29.4	30.1	30.2	30.1	30.4	30.5
Austria	36.3	38.1	38.6	39.0	39.2	39.4	37.5	37.7	38.0	38.1
Belgium	50.1	49.2	49.5	49.2	49.2	49.1	48.5	48.3	47.9	47.4
Canada	29.3	26.5	26.7	26.8	27.1	27.0	26.3	26.2	26.4	26.4
Chile	8.3	8.0	8.2	8.1	8.1	8.2	8.3	8.3	8.3	8.3
Czech Republic	25.5	25.8	26.2	26.2	26.3	26.5	26.7	26.9	27.2	27.4
Denmark	49.3	46.9	43.4	42.6	41.9	42.1	42.0	41.8	41.2	41.1
Estonia	23.6	20.1	21.2	20.7	20.8	19.6	19.5	19.6	21.3	21.3
Finland	41.1	36.4	36.7	37.3	37.8	38.1	38.2	37.8	37.7	37.7
France	33.1	33.4	33.8	33.9	34.2	33.7	33.8	34.0	33.4	33.2
Germany	48.8	45.5	43.8	43.7	43.8	43.8	43.9	43.9	43.8	43.4
Greece	29.2	30.6	33.0	34.6	34.4	32.0	32.5	32.7	33.2	33.2
Hungary	42.8	44.6	36.6	34.5	34.5	34.5	33.5	33.5	33.5	33.5
Iceland	36.7	30.0	33.5	33.9	33.8	34.0	34.0	33.9	34.1	33.9
Ireland	35.6	33.3	36.3	36.9	37.0	36.1	35.2	35.1	35.3	35.5
Israel1	35.0	26.5	24.9	25.2	26.0	26.5	27.1	26.9	27.6	27.9
Italy	34.5	36.6	38.1	38.3	38.8	39.5	39.5	39.2	39.3	39.5
Japan	22.6	24.0	25.1	25.3	25.6	25.9	25.9	26.0	26.1	26.1
Korea	13.4	15.1	15.7	16.2	16.6	17.3	17.8	18.2	18.9	19.3
Latvia	29.4	27.9	31.8	31.0	30.5	29.8	29.9	30.2	28.8	29.0
Lithuania	31.7	24.0	24.0	24.0	24.0	24.0	24.0	24.0	24.0	38.7
Luxembourg	37.9	34.6	36.3	37.6	37.9	38.6	38.7	37.6	37.9	38.1
Mexico	10.1	13.0	14.1	14.4	14.8	15.1	15.4	15.6	15.0	15.4
Netherlands	40.6	37.9	38.2	38.4	46.8	38.2	37.7	37.7	37.9	37.9
New Zealand	24.2	24.6	22.4	22.8	23.1	23.3	23.6	23.8	24.0	24.3
Norway	38.2	35.7	35.6	35.6	35.1	35.0	34.5	34.2	34.0	33.9
Poland	28.9	25.3	25.5	25.5	25.6	25.6	25.7	25.7	25.8	25.6
Portugal	28.6	28.4	30.2	35.2	34.9	35.7	34.4	34.1	33.3	33.6
Slovak Republic	24.4	24.6	25.5	25.6	25.7	25.8	25.9	26.1	26.3	26.5
Slovenia	41.2	38.6	39.1	37.5	37.7	37.9	37.4	37.7	38.1	38.6
Spain	24.4	25.2	28.3	28.5	28.7	27.3	27.2	26.8	27.0	27.2
Sweden	41.1	35.8	35.3	35.4	35.1	35.2	36.2	36.5	36.4	35.6
Switzerland	22.7	22.0	22.2	22.3	21.9	21.8	22.2	22.2	22.3	22.4
Turkey2	26.9	29.2	30.3	30.9	31.3	31.6	32.0	32.5	32.7	32.6
United Kingdom	28.8	29.7	30.4	30.1	29.8	29.8	29.9	29.9	29.9	29.5
United States	31.9	30.3	29.2	31.0	31.1	31.1	31.2	31.4	28.8	28.9
Unweighted average
OECD-Average	31.7	30.2	30.5	30.8	31.1	30.8	30.7	30.7	30.7	31.2
OECD-EU 23	35.1	33.6	34.0	34.2	34.6	34.0	33.8	33.8	33.8	34.4
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105736

Table 6.20. Income tax plus employee contributions less cash benefits, single parent at 67% of average wage
Tax burden as a % of gross wage earnings, single parent with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	-2.1	-14.0	-9.3	-8.6	-7.9	-7.5	-7.2	-5.3	-3.9	-4.7
Austria	2.0	3.8	7.0	8.1	8.6	9.3	6.4	7.1	7.7	0.4
Belgium	16.1	17.6	19.0	18.4	18.3	17.8	15.7	15.7	14.7	13.4
Canada	-11.8	-22.4	-19.3	-18.7	-17.1	-29.2	-29.0	-29.2	-27.5	-27.3
Chile	5.9	6.1	6.2	6.2	6.2	6.2	6.2	6.2	6.2	6.2
Czech Republic	-17.9	-13.1	-1.6	-1.7	-0.8	-0.9	-4.5	-3.7	-5.2	-3.5
Denmark	11.5	9.9	8.5	7.9	5.8	6.3	6.2	4.8	4.0	4.1
Estonia	-8.5	-3.5	0.9	1.6	2.7	-4.8	-4.6	-3.2	-10.5	-9.0
Finland	9.7	8.5	8.7	10.1	10.5	10.9	10.7	10.2	10.3	10.3
France	13.5	14.6	15.0	15.1	15.4	15.4	-3.1	-2.4	-2.9	-8.1
Germany	17.9	17.8	17.9	17.7	18.1	17.5	17.9	18.0	18.3	18.0
Greece	17.1	17.6	20.8	15.2	15.0	14.2	15.0	15.4	13.4	13.4
Hungary	5.0	7.0	3.2	4.2	5.4	6.5	4.3	4.9	5.4	5.5
Iceland	1.4	6.8	10.5	12.8	12.9	14.5	15.2	14.7	14.8	14.7
Ireland	6.6	-16.7	-13.6	-11.4	-10.7	-10.7	-10.7	-9.5	-6.6	-5.1
Israel1	-1.5	-2.2	-3.6	-3.0	-1.3	-1.5	-3.7	-2.9	-1.9	-1.6
Italy	5.5	3.5	6.8	6.2	2.5	1.3	1.4	1.4	1.9	2.7
Japan	15.7	11.4	12.5	12.6	13.0	13.4	13.6	13.6	13.8	13.8
Korea	6.8	8.2	8.9	9.0	8.3	8.4	8.4	8.7	9.1	8.1
Latvia	3.5	9.5	13.2	13.0	7.8	7.3	7.1	8.7	6.7	6.5
Lithuania	19.2	8.7	9.6	10.6	9.5	10.3	7.3	9.0	3.0	15.5
Luxembourg	-6.4	-12.0	-8.4	-6.5	-5.4	-4.1	-3.5	-6.6	-5.3	-4.5
Mexico	-4.4	-0.1	1.7	2.6	3.0	3.4	3.7	4.6	4.6	5.0
Netherlands	14.5	3.1	2.8	3.2	1.7	0.6	-3.5	-3.8	-3.4	-4.8
New Zealand	-3.0	-17.1	-18.2	-16.9	-15.8	-14.4	-14.6	-13.5	-20.5	-19.4
Norway	5.7	10.5	11.5	11.9	11.9	12.2	11.9	12.0	12.3	12.0
Poland	18.0	17.8	17.8	17.8	14.7	11.2	-35.4	-37.9	-29.4	-20.4
Portugal	9.1	0.3	4.9	7.8	7.2	7.6	2.8	3.5	3.7	4.3
Slovak Republic	-3.1	1.0	3.5	3.4	4.1	4.6	5.4	6.8	7.9	8.8
Slovenia	-2.0	-1.6	-1.0	-0.8	-4.6	-4.4	-3.9	-1.5	-0.5	1.5
Spain	6.8	7.0	9.5	9.6	9.8	1.5	1.5	1.6	2.0	2.5
Sweden	20.1	12.0	11.8	12.2	11.9	12.2	12.8	13.1	12.1	11.6
Switzerland	0.3	-1.4	-0.9	-1.3	-1.9	-1.9	-1.5	-1.4	-1.3	-1.1
Turkey2	27.2	21.6	22.2	22.6	23.0	23.2	22.5	23.0	23.3	22.8
United Kingdom	7.7	-0.2	-2.0	-3.1	-4.1	-3.4	-1.4	0.9	2.4	4.0
United States	2.6	-1.2	1.3	3.1	3.7	3.9	4.5	5.5	2.0	2.9
Unweighted average
OECD-Average	5.8	3.3	4.9	5.3	5.0	4.4	2.0	2.5	2.2	2.7
OECD-EU 23	7.2	4.9	6.7	6.9	6.2	5.5	1.9	2.3	2.2	2.9
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105755

Table 6.21. Income tax plus employee contributions less cash benefits, married couple at 100% of average wage
Tax burden as a % of gross wage earnings, one-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	18.4	8.7	11.9	12.0	12.4	12.9	13.1	16.0	16.9	16.0
Austria	15.1	17.4	19.8	20.7	21.1	21.6	18.6	19.1	19.6	15.0
Belgium	23.7	22.4	23.6	23.0	22.9	22.6	20.9	20.9	20.4	19.2
Canada	14.2	6.9	8.5	8.8	9.6	0.2	0.9	0.7	2.3	2.4
Chile	6.3	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	-5.3	-6.0	1.0	0.9	1.8	1.9	-0.2	0.8	0.3	1.8
Denmark	28.2	26.4	25.5	25.1	24.9	25.3	25.2	25.2	24.9	25.2
Estonia	10.6	6.1	9.1	9.4	10.0	4.5	4.3	5.0	1.1	2.9
Finland	24.8	22.7	23.0	23.9	24.4	25.2	25.2	24.8	24.8	24.7
France	16.1	17.6	18.0	17.5	17.7	17.6	17.1	17.6	17.1	13.8
Germany	22.0	20.6	21.1	20.9	21.1	21.2	21.5	21.6	21.7	21.3
Greece	23.6	25.0	27.1	24.0	23.7	22.1	23.1	23.4	22.3	22.3
Hungary	20.5	24.7	15.4	15.4	16.2	16.9	15.0	15.3	15.5	15.5
Iceland	8.9	9.7	13.3	15.2	15.8	17.5	17.7	17.2	16.9	16.4
Ireland	10.9	3.5	7.7	9.4	9.7	8.9	8.0	7.9	8.7	8.9
Israel1	21.8	14.5	12.6	12.9	14.5	14.8	15.1	15.0	15.5	15.7
Italy	18.6	16.7	19.1	18.6	18.8	19.0	19.0	19.0	19.3	20.0
Japan	15.8	13.8	15.0	15.1	15.6	16.0	16.2	16.2	16.4	16.4
Korea	8.2	9.0	10.3	10.8	11.1	11.5	11.9	12.1	12.8	12.4
Latvia	12.8	16.2	19.8	19.4	15.8	15.2	15.3	16.7	16.4	16.1
Lithuania	28.8	14.7	15.4	16.0	15.5	16.1	18.4	15.6	12.4	27.7
Luxembourg	1.9	0.8	3.0	4.1	4.8	5.7	6.0	4.8	5.5	5.9
Mexico	2.5	5.4	9.6	9.8	10.1	10.4	10.8	11.1	10.4	10.8
Netherlands	22.4	22.6	24.8	28.1	25.9	24.1	24.3	24.5	25.0	24.2
New Zealand	13.6	-0.3	0.6	2.4	3.8	4.9	5.5	6.4	1.9	3.5
Norway	19.3	21.7	22.1	22.3	23.2	23.2	22.8	22.6	23.6	23.2
Poland	22.1	17.8	17.8	18.1	18.6	18.9	0.3	-4.2	1.1	4.2
Portugal	13.6	7.7	10.8	13.7	13.1	14.3	11.2	11.9	12.2	12.6
Slovak Republic	4.4	2.5	5.1	5.0	5.6	6.2	6.9	8.2	9.2	10.1
Slovenia	10.1	9.6	10.8	10.8	11.2	11.3	11.7	12.3	13.1	16.9
Spain	11.5	12.2	15.2	15.3	15.4	13.9	13.9	13.9	14.1	14.5
Sweden	26.0	18.1	17.9	18.3	17.8	18.1	18.5	18.8	18.2	17.8
Switzerland	5.9	4.6	4.5	4.2	3.6	3.6	4.0	4.0	4.2	4.3
Turkey2	28.7	24.5	24.9	25.2	25.5	25.6	25.4	26.4	26.8	26.5
United Kingdom	20.6	18.4	19.7	19.0	18.5	17.8	18.0	18.2	18.3	18.3
United States	14.4	10.1	11.4	13.3	13.6	13.7	13.9	14.3	11.8	12.2
Unweighted average
OECD-Average	15.6	13.2	14.5	14.9	15.0	14.7	14.1	14.2	14.1	14.6
OECD-EU 23	16.7	14.7	16.1	16.4	16.3	16.0	14.9	14.8	14.8	15.6
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105774

Table 6.22. Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 67% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	22.0	17.4	20.6	20.8	21.1	21.8	22.1	22.2	22.6	21.4
Austria	20.1	22.2	24.0	24.7	25.1	25.5	22.5	23.0	23.4	20.9
Belgium	35.0	33.1	33.9	33.5	33.5	33.1	31.5	31.3	30.5	29.7
Canada	21.6	18.1	18.3	18.5	18.6	15.1	15.6	15.4	15.9	16.0
Chile	6.6	6.6	6.7	6.7	6.7	6.7	6.7	6.7	6.7	6.7
Czech Republic	14.0	11.8	13.1	13.0	13.5	13.6	12.4	13.0	12.7	13.6
Denmark	35.8	32.5	31.4	31.0	30.8	31.1	31.1	31.0	30.6	30.7
Estonia	16.8	12.6	14.8	14.7	15.1	11.2	11.1	11.6	6.3	7.6
Finland	26.0	22.7	22.8	23.7	24.2	24.6	24.4	23.9	23.9	23.8
France	21.4	22.2	22.6	22.8	23.1	21.6	21.4	21.6	21.0	20.4
Germany	34.3	31.9	31.1	30.9	31.1	31.2	31.4	31.4	31.5	31.1
Greece	22.0	23.7	25.8	23.7	23.4	22.2	23.1	23.4	23.0	23.0
Hungary	24.3	26.3	23.1	23.1	23.5	23.9	22.4	22.6	22.8	22.7
Iceland	21.9	22.4	25.6	26.5	26.9	27.6	27.5	27.2	27.6	27.4
Ireland	20.8	12.0	15.9	17.4	17.7	16.7	16.2	16.2	16.8	17.3
Israel1	17.7	11.1	9.9	10.0	11.0	11.2	11.5	11.4	11.8	11.9
Italy	25.1	23.3	25.0	24.8	23.3	22.8	22.8	22.8	23.1	23.5
Japan	17.9	16.3	17.8	17.9	18.3	18.6	18.8	18.8	18.9	18.9
Korea	8.0	9.3	10.4	10.8	11.0	11.3	11.7	12.0	12.6	12.5
Latvia	18.1	19.7	23.7	23.3	20.8	20.3	20.1	21.0	19.9	19.8
Lithuania	27.3	16.8	20.3	20.7	20.0	20.4	19.0	16.7	16.4	29.8
Luxembourg	12.6	11.6	13.9	15.5	16.1	17.1	17.4	15.3	16.1	16.6
Mexico	-0.3	3.2	6.4	6.9	7.3	7.6	7.9	8.5	8.1	8.5
Netherlands	30.1	25.0	24.7	26.4	24.4	23.2	21.6	21.7	22.0	20.8
New Zealand	19.0	14.7	14.7	15.9	16.3	16.5	16.7	16.9	17.1	17.3
Norway	24.4	24.8	25.0	25.1	24.7	24.7	24.1	23.8	23.7	23.5
Poland	25.0	20.1	21.0	21.2	21.5	21.7	16.2	15.0	15.2	12.8
Portugal	17.0	14.9	18.9	22.0	21.7	20.4	20.7	21.1	20.3	20.6
Slovak Republic	12.9	13.2	15.1	15.0	15.4	15.7	16.1	16.9	17.5	18.0
Slovenia	25.1	23.6	23.7	23.8	24.0	24.1	23.8	24.6	24.9	25.5
Spain	15.6	15.5	18.9	18.9	19.0	17.2	17.2	17.1	17.3	17.5
Sweden	28.3	20.0	19.6	19.9	19.4	19.6	20.0	20.2	19.9	19.4
Switzerland	12.3	11.1	11.0	10.8	10.2	10.2	10.6	10.6	10.8	10.9
Turkey2	28.1	24.4	24.9	25.2	25.5	25.7	25.5	26.2	26.5	26.2
United Kingdom	21.5	20.7	20.3	19.4	18.9	18.7	18.9	19.0	19.0	19.0
United States	20.5	18.2	17.8	19.7	19.9	20.0	20.1	20.3	17.6	17.8
Unweighted average
OECD-Average	20.8	18.7	19.8	20.1	20.1	19.8	19.4	19.5	19.3	19.5
OECD-EU 23	23.0	20.7	21.9	22.1	22.0	21.6	20.9	20.9	20.6	21.0
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105793

Table 6.23. Income tax plus employee contributions less cash benefits, married couple, both at 100% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple with two children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	25.1	22.1	23.0	23.1	23.4	24.1	24.3	24.4	24.6	23.6
Austria	23.7	25.9	27.6	28.3	28.6	29.1	25.9	26.3	26.8	24.8
Belgium	38.4	36.7	37.3	36.9	36.9	36.6	35.3	35.1	34.4	33.8
Canada	24.5	20.6	20.9	21.1	21.9	19.2	19.1	18.9	19.4	19.5
Chile	6.6	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	18.2	15.9	16.0	16.0	16.4	16.5	15.5	18.0	15.7	19.1
Denmark	38.1	34.0	33.0	32.6	32.4	32.7	32.7	32.7	32.3	32.4
Estonia	18.3	14.2	16.2	16.0	16.3	12.9	12.8	13.2	9.2	10.7
Finland	29.3	26.0	26.2	27.0	27.5	28.0	28.0	27.5	27.4	27.4
France	23.5	23.7	24.2	24.3	24.6	24.1	24.3	24.4	23.8	23.2
Germany	37.7	35.6	34.1	33.8	34.0	34.1	34.2	34.2	34.3	33.8
Greece	24.2	25.8	27.8	26.7	26.4	24.9	26.0	26.2	26.7	26.6
Hungary	28.1	31.2	25.3	25.0	25.3	25.7	24.2	24.4	24.5	24.5
Iceland	25.4	25.4	28.5	29.1	28.9	29.4	29.0	28.5	28.9	28.7
Ireland	25.7	17.5	21.9	23.1	23.3	22.3	21.7	21.6	22.1	22.4
Israel1	21.3	13.7	12.1	12.1	13.3	13.8	14.3	14.2	14.7	15.0
Italy	27.4	26.3	27.9	27.7	27.7	27.8	27.8	27.8	28.0	28.4
Japan	18.6	17.5	18.9	19.0	19.4	19.7	19.9	19.9	20.1	20.1
Korea	8.7	10.5	11.9	12.4	12.7	13.0	13.3	13.6	14.1	14.1
Latvia	20.4	21.4	25.3	24.8	22.7	22.0	22.1	22.9	22.6	22.4
Lithuania	28.8	18.5	21.4	21.7	21.3	21.6	20.7	19.2	18.9	31.9
Luxembourg	17.6	16.7	19.1	20.8	21.5	22.4	22.7	20.9	21.6	22.1
Mexico	2.5	5.4	9.6	9.8	10.1	10.4	10.8	11.1	10.4	10.8
Netherlands	30.9	27.7	27.7	30.7	28.3	26.2	25.5	25.7	26.0	25.0
New Zealand	19.4	18.4	16.4	16.9	17.2	17.6	17.9	18.1	18.4	18.8
Norway	26.8	26.7	26.9	27.0	26.5	26.4	25.9	25.6	25.5	25.3
Poland	25.9	21.2	21.9	22.1	22.4	22.5	18.0	16.9	17.1	15.0
Portugal	20.2	18.4	21.7	25.3	24.9	23.8	23.8	24.1	23.4	23.7
Slovak Republic	18.7	16.0	17.5	17.4	17.7	18.0	18.4	19.0	19.5	20.0
Slovenia	29.4	27.4	26.8	26.9	27.0	27.1	26.9	27.3	28.8	29.3
Spain	18.0	17.9	21.0	21.1	21.2	19.4	19.4	19.3	19.5	19.7
Sweden	29.9	21.8	21.4	21.7	21.1	21.3	21.7	21.9	21.6	21.2
Switzerland	14.8	13.7	13.6	13.4	12.8	12.8	13.2	13.3	13.5	13.6
Turkey2	28.7	25.8	26.2	26.5	26.7	26.8	26.8	27.7	28.1	27.9
United Kingdom	23.2	22.6	22.2	21.5	21.1	20.9	21.0	21.2	21.2	21.1
United States	22.7	20.0	19.4	21.3	21.4	21.5	21.6	22.0	19.8	20.2
Unweighted average
OECD-Average	23.4	21.4	22.2	22.5	22.5	22.3	22.0	22.1	21.9	22.3
OECD-EU 23	25.9	23.6	24.5	24.8	24.7	24.3	23.9	23.9	23.7	24.3
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105812

Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage
Tax burden as a % of gross wage earnings, two-earner married couple without children
	2000	2009	2012	2013	2014	2015	2016	2017	2018	2019
Australia	24.4	19.5	20.6	20.8	21.1	21.8	22.1	22.2	22.6	21.4
Austria	28.8	30.4	31.5	32.0	32.3	32.7	29.9	30.2	30.6	31.0
Belgium	42.0	39.8	40.2	39.9	39.8	39.4	37.8	37.7	36.8	36.1
Canada	23.4	21.1	21.0	21.1	21.6	21.5	21.4	21.2	21.4	21.6
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	21.8	20.5	21.3	21.2	21.5	21.8	22.2	22.8	23.4	23.8
Denmark	39.8	36.2	35.2	34.8	34.6	34.9	34.9	34.8	34.2	34.3
Estonia	21.1	17.8	19.3	18.9	19.1	17.9	17.8	17.8	12.7	13.9
Finland	31.5	26.6	26.6	27.4	27.8	28.1	27.9	27.3	27.1	27.0
France	27.5	27.1	27.4	27.5	27.7	27.6	27.7	27.8	27.1	26.6
Germany	40.3	38.6	37.6	37.2	37.3	37.4	37.5	37.5	37.5	37.1
Greece	21.5	23.6	25.8	24.5	24.2	23.0	24.5	24.8	25.3	25.2
Hungary	33.5	34.2	34.9	34.5	34.5	34.5	33.5	33.5	33.5	33.5
Iceland	23.3	24.4	26.7	27.2	27.1	27.6	27.5	27.2	27.6	27.4
Ireland	23.0	17.7	20.6	21.8	22.0	21.1	20.7	20.7	21.1	21.4
Israel1	22.8	14.4	13.5	13.2	13.8	14.3	14.7	14.6	15.0	15.2
Italy	27.2	28.0	29.4	29.5	27.9	27.4	27.4	27.4	27.6	27.9
Japan	19.2	19.4	20.7	20.9	21.2	21.4	21.5	21.6	21.7	21.7
Korea	8.3	10.5	11.6	12.0	12.2	12.4	12.8	13.0	13.6	14.0
Latvia	27.1	26.0	30.3	29.7	29.1	28.5	28.3	28.5	27.3	27.3
Lithuania	27.3	21.3	21.6	21.9	21.5	21.9	21.8	20.9	20.3	34.8
Luxembourg	22.9	21.0	22.6	23.8	24.3	25.2	25.4	23.2	23.7	24.1
Mexico	-0.3	3.2	6.4	6.9	7.3	7.6	7.9	8.5	8.1	8.5
Netherlands	33.3	29.9	29.8	31.3	29.2	28.0	27.1	27.2	27.5	26.4
New Zealand	19.0	17.1	15.1	15.4	15.7	15.9	16.2	16.4	16.6	16.8
Norway	29.1	27.8	27.7	27.8	27.3	27.2	26.6	26.2	26.1	25.9
Poland	27.3	23.9	24.3	24.4	24.5	24.6	24.7	24.8	24.9	24.7
Portugal	20.2	18.9	20.3	24.4	24.0	25.5	25.1	25.1	24.2	24.5
Slovak Republic	19.1	19.7	21.4	21.4	21.6	21.7	22.0	22.4	22.8	23.1
Slovenia	34.3	31.8	31.4	31.3	31.4	31.5	31.6	32.4	32.5	33.0
Spain	17.9	17.8	21.1	21.1	21.2	19.4	19.4	19.3	19.5	19.6
Sweden	32.9	24.4	23.8	24.0	23.4	23.5	23.8	23.9	24.0	23.5
Switzerland	17.8	16.9	17.0	17.1	16.7	16.7	17.0	17.0	17.1	17.2
Turkey2	28.1	25.1	25.6	25.9	26.2	26.3	26.2	26.9	27.1	26.9
United Kingdom	24.6	24.1	23.3	22.4	21.9	21.7	21.8	21.8	21.8	21.6
United States	24.4	22.9	22.2	24.1	24.1	24.2	24.2	24.3	22.3	22.4
Unweighted average
OECD-Average	24.8	23.0	23.7	24.0	24.0	23.9	23.8	23.8	23.7	24.1
OECD-EU 23	28.0	26.1	26.9	27.2	27.0	26.8	26.6	26.6	26.3	27.0
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer.
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105831

Table 6.25. Annual average gross and net wage earnings, single individual no children, 2000-2019
In US dollars using PPP
	2000		2009		2012		2013		2014		2015		2016		2017		2018		2019
	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net
Australia	31 504	23 125	44 084	34 360	48 085	37 048	53 606	41 221	54 671	41 903	54 760	41 580	56 584	42 830	56 853	43 005	59 122	44 551	59 680	45 569
Austria	32 770	22 624	44 882	30 166	50 032	33 052	52 617	34 527	53 598	35 009	54 985	35 718	58 008	39 384	59 714	40 348	61 365	41 244	63 204	42 212
Belgium	35 169	20 044	49 628	28 640	55 813	31 975	57 305	33 007	58 048	33 461	58 114	33 701	59 568	35 302	61 493	36 537	63 203	37 992	64 505	39 163
Canada	29 358	21 989	35 322	27 387	37 586	29 106	39 212	30 316	40 502	31 044	40 359	30 974	42 112	32 408	42 852	33 067	44 943	34 554	45 813	35 193
Chile	12 878	11 977	16 839	15 660	20 100	18 693	21 197	19 713	21 453	19 951	21 672	20 155	21 893	20 361	22 731	21 140	23 449	21 805	24 160	22 458
Czech Republic	11 232	8 706	20 688	16 077	22 748	17 542	23 611	18 211	24 452	18 803	24 788	19 000	26 611	20 310	28 873	21 901	30 994	23 358	32 532	24 401
Denmark	32 499	19 026	47 523	29 850	51 817	33 082	53 497	34 348	54 253	34 921	55 262	35 427	57 425	36 825	60 136	38 604	62 154	40 171	63 426	40 952
Estonia	8 385	6 545	18 372	14 962	21 118	16 913	22 457	18 081	23 417	18 818	24 272	19 795	26 582	21 699	28 094	22 925	29 047	24 807	31 111	26 123
Finland	26 797	17 718	42 923	30 360	45 584	32 193	46 884	32 754	47 072	32 673	47 678	32 968	49 698	34 401	51 147	35 676	51 849	36 222	52 615	36 817
France	28 722	20 347	39 590	28 566	42 808	30 770	45 113	32 365	46 108	32 912	42 977	30 801	44 931	32 149	46 588	33 299	48 016	34 639	48 465	35 225
Germany	36 485	20 723	50 103	29 458	56 399	33 953	57 952	35 069	59 784	36 143	60 547	36 522	64 170	38 637	66 301	39 919	68 443	41 238	70 355	42 698
Greece	23 089	18 103	34 911	26 303	34 044	25 030	33 426	25 100	34 888	26 295	34 214	26 030	35 171	26 224	36 317	26 981	37 531	27 713	38 086	28 147
Hungary	9 871	6 344	19 099	11 887	22 608	14 665	23 482	15 381	23 594	15 454	23 942	15 682	25 319	16 837	27 765	18 464	29 796	19 814	31 406	20 885
Iceland	32 018	23 873	41 655	30 725	44 682	31 875	48 605	34 484	51 794	36 819	54 024	38 166	59 210	42 013	63 885	45 654	68 483	48 712	68 443	48 777
Ireland	30 653	22 208	46 353	36 029	51 657	38 322	53 063	38 869	52 954	38 688	54 027	39 958	56 287	41 979	57 520	42 949	59 914	44 563	62 430	46 269
Israel1	27 795	20 539	30 269	24 910	32 500	27 093	33 510	28 023	34 197	28 381	35 607	29 372	37 915	31 112	39 502	32 504	41 445	33 916	42 577	34 769
Italy	26 768	18 993	35 582	25 007	39 372	27 186	40 666	28 017	41 029	28 298	41 368	28 506	43 703	30 106	44 711	30 790	45 481	31 257	46 842	32 043
Japan	32 234	25 870	41 928	33 524	46 928	36 912	47 734	37 460	48 252	37 712	49 144	38 280	48 707	37 881	48 827	37 956	49 775	38 646	50 582	39 261
Korea	26 564	24 187	41 729	36 851	45 400	39 487	46 433	40 175	47 516	41 031	50 047	43 057	51 968	44 555	52 603	44 988	55 577	47 250	58 514	49 547
Latvia	6 420	4 630	14 198	10 420	15 599	10 792	16 560	11 571	17 871	12 590	19 275	13 699	20 925	14 883	22 672	16 049	24 171	17 225	26 198	18 681
Lithuania	7 057	5 028	14 702	11 433	16 061	12 450	17 385	13 432	18 337	14 198	19 346	14 923	21 368	16 460	23 119	17 873	24 758	19 275	31 736	20 277
Luxembourg	37 546	26 783	53 410	39 395	57 313	41 194	59 905	42 214	62 117	43 481	63 401	43 848	66 255	45 700	68 966	48 956	70 622	49 731	71 102	49 823
Mexico	7 964	7 767	11 448	10 825	12 117	10 959	12 547	11 312	12 833	11 532	12 918	11 569	13 232	11 809	13 108	11 656	13 634	12 219	14 187	12 648
Netherlands	35 835	23 788	52 402	35 741	56 610	38 492	60 075	39 142	59 792	40 400	61 179	42 669	63 002	43 965	65 319	45 507	66 372	46 066	67 518	47 462
New Zealand	24 192	19 506	31 723	25 989	34 285	28 667	36 815	30 598	37 990	31 438	38 029	31 351	40 016	32 856	40 473	33 134	41 629	33 954	42 757	34 729
Norway	32 850	22 766	50 271	35 552	55 829	39 524	58 131	41 151	57 971	41 332	56 060	40 063	56 382	40 614	58 360	42 237	60 655	43 996	64 066	46 569
Poland	12 585	9 086	18 678	14 123	22 384	16 857	23 638	17 786	25 189	18 922	26 145	19 623	27 529	20 646	29 048	21 759	31 133	23 284	33 447	25 083
Portugal	16 526	12 816	24 912	19 565	28 147	21 735	30 215	21 925	29 908	21 789	29 701	21 275	30 758	22 267	31 272	22 681	31 856	23 354	32 702	23 895
Slovak Republic	9 779	7 845	17 558	13 801	19 444	15 011	20 363	15 729	21 471	16 550	21 694	16 688	21 808	16 733	23 144	17 672	24 383	18 544	25 924	19 654
Slovenia	16 897	10 889	24 934	16 721	28 903	19 294	29 934	20 027	30 357	20 264	30 400	20 268	31 773	21 142	33 191	22 000	34 370	22 661	35 830	23 464
Spain	23 417	18 769	33 655	26 993	37 259	28 742	38 569	29 730	39 542	30 451	39 839	31 366	41 152	32 406	42 136	33 246	42 425	33 406	43 491	34 187
Sweden	28 773	19 069	40 651	30 327	44 826	33 664	46 317	34 689	46 772	35 367	46 781	35 281	48 163	36 178	49 983	37 485	50 693	37 980	51 785	39 015
Switzerland	40 772	33 507	56 957	47 156	65 996	54 617	68 847	56 902	67 735	56 230	70 061	58 171	74 171	61 403	75 909	62 836	77 583	64 121	79 038	65 261
Turkey2	19 696	14 037	18 170	13 391	21 545	15 781	23 053	16 824	24 886	18 104	26 839	19 494	30 098	21 841	30 475	21 846	30 480	21 758	32 000	22 890
United Kingdom	35 366	26 239	47 070	35 191	49 690	37 400	50 468	38 373	50 283	38 423	51 964	39 794	53 875	41 234	56 471	43 209	57 514	44 030	59 211	45 395
United States	33 129	24 877	44 295	33 588	47 746	36 460	48 774	36 359	50 099	37 274	50 963	37 900	51 945	38 531	53 376	39 445	55 058	41 959	57 055	43 356
OECD Average	24 544	17 787	34 903	25 859	38 418	28 237	40 055	29 302	40 854	29 907	41 455	30 380	43 287	31 769	44 804	32 897	46 331	34 056	47 855	35 080
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105850

Table 6.26. Annual average gross and net wage earnings, single individual no children, 2000-2019 (national currency)
	2000		2009		2012		2013		2014		2015		2016		2017		2018		2019
	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net
Australia	41 322	30 332	63 546	49 529	74 057	57 059	77 574	59 652	79 409	60 863	80 720	61 292	82 039	62 097	83 336	63 038	85 778	64 638	87 827	67 060
Austria	29 732	20 526	37 832	25 428	40 708	26 893	41 940	27 521	42 814	27 965	43 911	28 524	45 073	30 602	46 002	31 083	47 078	31 641	48 412	32 333
Belgium	31 644	18 035	42 149	24 324	45 886	26 288	46 197	26 609	46 451	26 776	46 479	26 954	46 528	27 574	47 527	28 239	48 645	29 241	49 565	30 092
Canada	36 038	26 992	42 435	32 902	46 780	36 226	47 996	37 106	49 832	38 195	50 368	38 655	50 822	39 111	51 626	39 837	53 857	41 407	55 092	42 321
Chile	3 690 623	3 432 280	5 966 388	5 548 741	6 979 141	6 490 601	7 412 107	6 893 260	7 877 707	7 326 268	8 481 551	7 887 842	8 975 815	8 347 507	9 348 496	8 694 101	9 669 328	8 991 704	10 043 045	9 335 511
Czech Republic	160 922	124 729	281 887	219 060	302 500	233 263	301 868	232 827	310 620	238 857	320 624	245 750	334 709	255 455	357 381	271 076	384 314	289 632	408 760	306 598
Denmark	281 700	164 922	367 051	230 550	391 951	250 237	393 463	252 625	397 600	255 926	403 600	258 738	406 600	260 743	412 045	264 509	421 100	272 158	427 901	276 279
Estonia	3 931	3 068	9 492	7 729	11 004	8 813	11 732	9 446	12 338	9 915	13 045	10 638	14 033	11 455	14 992	12 233	15 734	13 438	17 118	14 373
Finland	26 362	17 431	38 444	27 191	41 413	29 247	42 447	29 654	42 704	29 641	43 268	29 918	43 783	30 306	44 165	30 806	44 481	31 075	45 271	31 677
France	26 712	18 923	34 132	24 628	36 143	25 979	36 616	26 269	37 235	26 578	34 746	24 902	35 052	25 080	35 707	25 521	36 319	26 201	36 547	26 563
Germany	34 400	19 539	40 600	23 871	44 400	26 730	44 900	27 171	45 970	27 791	47 100	28 411	48 300	29 082	49 100	29 563	50 700	30 548	52 185	31 670
Greece	15 459	12 120	24 569	18 511	23 309	17 137	21 101	15 845	21 322	16 070	20 833	15 850	20 703	15 436	20 921	15 543	21 279	15 713	21 382	15 802
Hungary	1 086 240	698 166	2 436 408	1 516 415	2 840 112	1 842 297	2 934 744	1 922 257	3 053 364	1 999 953	3 172 680	2 078 105	3 343 284	2 223 284	3 730 608	2 480 854	4 117 728	2 738 289	4 450 146	2 959 347
Iceland	2 712 000	2 022 102	5 076 000	3 744 125	6 120 000	4 365 845	6 660 000	4 725 047	7 176 000	5 101 256	7 668 000	5 417 104	8 292 000	5 883 699	8 760 000	6 260 099	9 372 544	6 666 600	9 626 994	6 860 749
Ireland	28 924	20 956	41 737	32 441	42 517	31 542	43 046	31 531	43 371	31 687	43 733	32 345	44 713	33 347	45 504	33 977	47 227	35 127	48 806	36 172
Israel1	95 664	70 691	120 028	98 777	128 550	107 163	128 664	107 597	134 748	111 832	139 728	115 260	143 604	117 837	147 936	121 730	154 200	126 190	158 975	129 821
Italy	21 550	15 291	27 419	19 270	29 440	20 328	29 983	20 657	30 347	20 931	30 550	21 052	30 619	21 093	30 696	21 139	31 050	21 339	31 602	21 618
Japan	4 987 116	4 002 481	4 828 001	3 860 274	4 893 341	3 848 998	4 835 595	3 794 828	4 972 455	3 886 313	5 083 906	3 960 010	5 138 692	3 996 545	5 145 307	3 999 772	5 206 931	4 042 713	5 228 474	4 058 289
Korea	19 849 729	18 073 190	34 410 564	30 387 885	38 811 570	33 756 834	40 353 852	34 915 409	41 428 224	35 774 131	42 908 652	36 915 462	44 640 408	38 272 378	45 853 704	39 216 217	48 394 860	41 144 287	49 754 252	42 129 874
Latvia	2 316	1 670	7 392	5 425	7 896	5 463	8 268	5 777	8 892	6 264	9 588	6 815	10 140	7 212	10 980	7 773	11 892	8 475	13 001	9 270
Lithuania	3 187	2 270	6 895	5 361	7 270	5 636	7 707	5 955	8 116	6 284	8 623	6 652	9 370	7 217	10 216	7 898	11 164	8 691	14 390	9 194
Luxembourg	35 875	25 591	48 183	35 540	51 971	37 354	53 630	37 792	54 920	38 443	55 858	38 631	56 448	38 936	58 238	41 340	59 733	42 063	60 770	42 584
Mexico	48 607	47 400	85 043	80 412	95 224	86 121	98 922	89 190	103 246	92 777	107 551	96 320	111 754	99 737	116 276	103 401	124 433	111 523	131 626	117 352
Netherlands	31 901	21 176	44 412	30 292	46 670	31 733	47 950	31 242	48 360	32 676	49 540	34 552	50 120	34 976	50 850	35 426	51 792	35 947	53 198	37 396
New Zealand	34 923	28 159	46 653	38 221	51 278	42 875	53 234	44 244	54 733	45 293	56 110	46 257	57 649	47 334	58 824	48 157	60 360	49 232	62 181	50 507
Norway	298 385	206 788	456 214	322 642	504 535	357 183	524 887	371 568	537 881	383 500	556 670	397 823	566 238	407 882	579 036	419 072	596 066	432 352	614 712	446 834
Poland	23 061	16 649	34 878	26 372	40 205	30 278	41 652	31 339	44 513	33 437	46 136	34 628	47 708	35 780	50 466	37 803	54 609	40 841	59 342	44 502
Portugal	10 922	8 470	15 613	12 262	17 040	13 158	17 634	12 796	17 313	12 613	17 369	12 441	17 577	12 725	17 981	13 041	18 429	13 510	18 787	13 727
Slovak Republic	5 048	4 050	9 043	7 108	9 810	7 574	10 001	7 725	10 422	8 034	10 661	8 201	10 975	8 421	11 636	8 885	12 314	9 365	13 199	10 006
Slovenia	8 894	5 732	16 079	10 783	17 538	11 707	17 673	11 824	17 948	11 981	18 092	12 062	18 338	12 202	18 839	12 487	19 569	12 902	20 576	13 475
Spain	17 319	13 882	24 164	19 380	25 894	19 975	26 027	20 062	26 191	20 169	26 475	20 845	26 449	20 828	26 550	20 949	26 922	21 198	27 537	21 646
Sweden	263 581	174 686	362 291	270 277	387 960	291 356	398 220	298 247	408 188	308 651	414 105	312 312	424 963	319 215	435 821	326 852	447 557	335 315	461 817	347 935
Switzerland	72 910	59 918	83 650	69 255	89 364	73 955	90 360	74 683	86 820	72 073	86 558	71 868	89 160	73 812	89 567	74 142	90 592	74 872	91 326	75 407
Turkey2	5 545	3 952	16 421	12 102	21 973	16 094	24 674	18 007	27 487	19 996	31 191	22 654	37 357	27 109	41 843	29 996	49 007	34 983	58 622	41 933
United Kingdom	24 910	18 481	33 391	24 964	34 864	26 241	35 088	26 678	35 120	26 836	35 978	27 552	37 102	28 397	38 521	29 474	39 519	30 254	40 803	31 282
United States	33 129	24 877	44 295	33 588	47 746	36 460	48 774	36 359	50 099	37 274	50 963	37 900	51 945	38 531	53 376	39 445	55 058	41 959	57 055	43 356
Note: The annual average gross wage earnings in euro area countries are expressed in euros for all years.
← 1. Information on data for Israel: http://oe.cd/israel-disclaimer
← 2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://doi.org/10.1787/888934105869

Notes

← 1. Tables 6.1 to 6.24 show figures rounded to the first decimal. Due to rounding, changes in percentage points that are presented in the text may differ by one-tenth of a percentage point relative to those in the Tables.

← 2. Tables 6.1 to 6.24 show figures rounded to the first decimal. The text may present figures rounding to two decimal points for accuracy purposes.