Chapter 6. Evolution of the tax burden (2000-18)

The chapter presents the evolution of the tax burdens on labour income between 2000 and 2018. 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 2018 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 1 to 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 2018 for each of the selected household types.

The reductions over the period in the OECD average tax wedge ranged from 1.3 percentage points (for single persons on average wage (AW) and the single worker earning 167% of the AW) to 4.1 percentage points (for single parents at 67% of the AW).

The decrease in the OECD average personal income tax burden ranged from 0.9 percentage points (for single persons on AW) to 2.3 percentage points (for single parents at 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 0.8 percentage points (for single persons on AW) to 3.6 percentage points (for single parents at 67% of the AW).

Tax wedge

Focusing on the overall (average) tax wedge (Tables 6.1 to 6.8), there are fifteen OECD member countries with a reduction of more than 5 percentage points between 2000 and 2018 for at least one household type – Belgium, Canada, Denmark, Estonia, Finland, France, Hungary, Ireland, Israel, Lithuania, the Netherlands, New Zealand, Poland, Sweden and Turkey.

The largest decline was observed in Poland where the single parent benefited from a reduction in the tax wedge of 41.8 percentage points. In the latter country, the one-earner couple on the AW with children also experienced a large decrease in the tax wedge, by 12.4 percentage points. Reductions of more than 10 percentage points in the tax wedge for at least one household type were also observed in Canada, Hungary, Ireland, Lithuania, the Netherlands and New Zealand.

In Canada, the tax wedge decreased by 14.9 percentage points for the single parent at 67% of the AW and by 11.4 percentage points for the one-earner married couple on the AW with two children. In Hungary, there were reductions of more than 10 percentage points for five out of the eight household types. The largest decreases were for the single person earning 167% of the AW (14.1 percentage points) and the one-earner married couple, with two children, earning the AW (13.6 percentage points). In Ireland, the tax wedge decreased by 13.4 percentage points for the single parent on 67% of the AW. In Lithuania, there were decreases of more than 10 percentage points for the one-earner couple on the AW with children (12.5 percentage points) and the single parent on 67% of the AW (12.4 percentage points). In the Netherlands, the tax wedge decreased by 19.3 percentage points for the single parent on 67% of the AW and by 11.5 percentage points for the single person on 67% of the AW without children. In New Zealand, the single parent earning 67% of the AW benefited the most from the reduction in the tax wedge (17.5 percentage points). It also decreased by 11.6 percentage points for the one-earner married couple earning the AW with two children.

In contrast, between 2000 and 2018, 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 13.6 percentage points for the single parent on 67% of the AW and also by between 6 and around 9 percentage points for five other household types. In the Czech Republic, it increased by 8.8 percentage points for the single parent on 67% of the AW. In Mexico, seven of the household types experienced increases between 7 and around 8 percentage points. In Turkey, the single person earning 167% of the AW had the tax wedge increased by 7.5 percentage points. In Korea, there were increases between 5 and around 7 percentage points for five of the household types. In Norway, it increased by 6.0 percentage points for the single parent on 67% of the AW. In Luxembourg, the tax wedge raised by 5.3 percentage points for the one-earner couple on AW with children.

The tax wedge has decreased for all household types in fifteen of the OECD member countries (Belgium, Canada, Denmark, Estonia, Finland, Germany, Hungary, Ireland, Israel, Lithuania, New Zealand, 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 2018, the average personal income tax burden (Tables 6.9 to 6.16) decreased for the eight household types in fifteen of the OECD member countries: Belgium, Canada, Estonia, Finland, Hungary, Israel, Latvia, Lithuania, New Zealand, Slovenia, Sweden, Switzerland, Turkey, the United Kingdom and the United States. Among those countries, the most significant reductions affecting most of the household types are noted in Hungary where there were significant decreases of 15.3 percentage points for the single person earning 167% of the AW, 13.5 percentage points for the one-earner married couple earning the AW with 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 14.8 percentage points during the same period in Estonia where all the other household types also experienced reduced average personal income tax rates. For the other household types, they decreased by between 8.5 and 11.5 percentage points except for the single worker on 167% of the AW (3.9 percentage points). In Lithuania, the average personal income tax rates decreased by between 13.7 and 12.2 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 7.7 percentage points. In Sweden, seven out of the eight household types had decreases of around 9 percentage points except the single taxpayer earning 167% of the AW for whom the decrease was 4.3 percentage points. In Finland, it decreased by 6 to around 8 percentage points for all the household types. In Israel, the average income tax rate decreased by 6 to around 8 percentage points for all the household types except for the single parent at 67% of the AW who had a reduction of 3.4 percentage points. Other decreases of more than 5 percentage points were observed in the United Kingdom for the single parent at 67% of the AW (7.9 percentage points), Belgium for two-earner couples with and without children (up to 6 percentage points) and Turkey for the single parent at 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 eight OECD member countries: Austria, Denmark, France, Greece, Japan, Korea, Mexico and the Netherlands. In the Netherlands, there were increases of 12.3 percentage points for the one-earner married couple with two children and 7.9 percentage points for the single person on AW. In Mexico the increases were within a range of 5 to 9 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 couple on AW with children (5.9 percentage points), the two-earner couples on 133% of the AW with or without children (both 5.4 percentage points) and the single person at 67% of average earnings without children (5.01 percentage points),.

There were twelve other OECD member countries with both reductions and increases in the average personal income tax among the household types: Australia, the Czech Republic, Germany, Iceland, Ireland, Italy, Luxembourg, Norway, Poland, Portugal, the Slovak Republic and Spain. Significant changes were observed in the Czech Republic where there were reductions of 10.1 percentage points for the single parent on 67% of the AW and 9.1 percentage points for the one-earner couple on AW with children, and in Iceland where there was an increase of 5.2 percentage points for the one-earner couple on the AW with children.

In contrast, in Chile the average income tax rates stayed constant for all the household types between 2000 and 2018.

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 (Tables 6.17 to 6.24). It decreased between 2000 and 2018 for the eight household types in twelve OECD countries: Belgium, Canada, Denmark, Estonia, Ireland, Israel, Lithuania, New Zealand, Poland, Sweden, Switzerland and the United States. Among those countries, the most significant reductions were observed in Poland, where the net personal average tax rate fell by 48.4 percentage points for the single parent earning 67% of the AW and by 14.2 percentage points for the one-earner married couple on AW with two children. In New Zealand, the net personal average tax rate decreased by 17.5 percentage points for the single parent on 67% of the AW. In Lithuania, it decreased by between 6 and around 16 percentage points for all the household types. The highest decrease was observed for the one-earner couple on the AW with children (16.4 percentage points) and the single parent on 67% of the AW (16.3 percentage points). There were decreases of more than 10 percentage points also in Canada for the single parent on 67% of the AW (16.1 percentage points) and the one-earner couple on the AW with children (12.3 percentage points), in Ireland for the single parent on 67% of the AW (13.9 percentage points) and in Estonia for the two-earner couple on 133% of the AW with children (10.6 percentage points). In Sweden, seven out of the eight household types had reductions in net personal average tax rates exceeding 7 percentage points. It decreased the most for the two-earner couple on 133% of the AW without children (9.4 percentage points) and for the single person on 67% of the AW without children (9.2 percentage points). In Israel reductions ranging between 5 and 8 percentage points were observed for all but one household type, the exception being the single parent on 67% of the AW for whom the reduction was 0.6 percentage points. In Denmark, there were decreases for all household types and three of them saw decreases of above 5 percentage points ranging from 5.8 (for the single person earning the AW without children) to 7.8 (for the single person earning 167% of the AW). In Belgium, the net personal average tax rate decreased by more than 6 percentage points for the two-earner couples on 133% of the AW with or without children (6.7 and 7.5 percentage points respectively).

In contrast, the net personal average tax rate increased across all household types in four OECD member countries: Austria, 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 10.6 percentage points for the single parent on 67% of the AW. In Mexico, the net personal average tax rates increased by between 7 and around 9 percentage points for all household types except the single person on 167% of the AW (4.8 percentage points). In Korea, the net personal average tax rate increased by 6.0 percentage points for the single person on the AW and by 5.3 percentage points for the single person on 167% of the AW. In Austria, the single parent experienced a rise of 5.7 percentage points in the net personal average tax rate.

There were twenty other OECD member countries with both reductions or increases in the net personal average tax rate among the household types: Australia, Chile, the Czech Republic, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Japan, Latvia, Luxembourg, the Netherlands, Norway, Portugal, Slovenia, Spain, Turkey and the United Kingdom. There were significant decreases in the Netherlands where the net average personal tax rate fell by 18.3 percentage points for the single parent on 67% of the AW and by 10.3 percentage points for the single person on 67% of the AW without children. In France, there was a reduction of 12.1 percentage points for the single parent on 67% of the AW. In Hungary, the net personal average tax rate decreased by 9.3 percentage points for the single person on 167% of the AW without children. Reductions of more than 5 percentage points were also observed for the single parent on 67% of the AW in the United Kingdom (5.6 percentage points) and Portugal (5.5 percentage points), for the single person on 67% of the AW without children in Finland (5.5 percentage points) as well as for the two-earner couple on 133% of the AW without children in Finland (5.4 percentage points). In contrast, there were significant increases in the net personal average tax rate in Iceland where it increased by 12.6 percentage points for the single parent on 67% of the AW and by between 5 and around 7 percentage points for five other household types. In the Czech Republic, it increased by 12.6 percentage points for the single parent on 67% of the AW and by 5.6 percentage points for the one-earner couple on the AW with children. In Norway, there was an increase of 6.6 percentage points for the single parent on 67% of the AW. In Turkey the net personal average tax rate increased by 5.5 percentage points for the single person earning 167% of the AW.

Progressivity

The degree of progressivity of the personal income tax system can be assessed by comparing the burden faced by single persons 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 2018 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 55% of the tax burden of the person earning 167% of the AW in 2000 and 53% in 2018.

Comparing the situation in each OECD country, personal income taxes have become more progressive in nineteen countries. The most significant changes were in Estonia where the tax burdens on lower paid worker fell from 85% to 43%, in Lithuania where it fell from about 77% to 57% and in Sweden where it decreased from 68% to 48%.

Between 2000 and 2018, personal income taxes became slightly less progressive (using this measure) in fourteen OECD countries: Australia, Austria, Denmark, Greece, Hungary, Iceland, Korea, Mexico, the Netherlands, 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 2018. The tax burden ratio remained at the same level in Chile, Japan and the Czech Republic in 2000 and 2018.

Families

The results presented in Tables 6.21 and 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 childless single person 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 11.2% in 2018.

Between 2000 and 2018, the savings for the one-earner married couple increased in sixteen countries and declined in nineteen others. There were six countries where the tax savings have increased by more than 5 percentage points: in Poland increasing by 11.6 percentage points from 5.7% to 17.3% of gross income, in New Zealand increasing by 10.7 percentage points from 5.8% to 16.5% of gross income, in Canada increasing by 10.3 percentage points from 10.9% to 21.2% of gross income, in Lithuania increasing by 9.8 percentage points from 0% to 9.8% and in Portugal increasing by 5.7 percentage points from 8.8% to 14.5% of gross income. There were corresponding reductions of more than 5 percentage points in Norway where the tax savings decreased by 7.5 percentage points from 11.4% to 3.9% of gross income and in the Netherlands with a reduction in the tax savings by 5.6 percentage points from 11.2% to 5.6% 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 2018 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 2018 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
Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925120

Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage
Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage

 StatLink http://dx.doi.org/10.1787/888933925139

Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage
Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage

 StatLink http://dx.doi.org/10.1787/888933925158

Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage
Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925177

Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage
Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage

 StatLink http://dx.doi.org/10.1787/888933925196

Table 6.6. Income tax plus employee and employer contributions less cash benefits, married couple with two children, at 100% and 33% of average wage
Income tax plus employee and employer contributions less cash benefits, married couple with two children, at 100% and 33% of average wage

 StatLink http://dx.doi.org/10.1787/888933925215

Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage
Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925234

Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 33% of average wage
Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 33% of average wage

 StatLink http://dx.doi.org/10.1787/888933925253

Table 6.9. Income tax, single persons at 67% of average wage
Income tax, single persons at 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925272

Table 6.10. Income tax, single persons at 100% of average wage
Income tax, single persons at 100% of average wage

 StatLink http://dx.doi.org/10.1787/888933925291

Table 6.11. Income tax, single persons at 167% of average wage
Income tax, single persons at 167% of average wage

 StatLink http://dx.doi.org/10.1787/888933925310

Table 6.12. Income tax, single parent at 67% of average wage
Income tax, single parent at 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925329

Table 6.13. Income tax, married couple at 100% of average wage
Income tax, married couple at 100% of average wage

 StatLink http://dx.doi.org/10.1787/888933925348

Table 6.14. Income tax, married couple with two children, at 100% and 33% of average wage
Income tax, married couple with two children, at 100% and 33% of average wage

 StatLink http://dx.doi.org/10.1787/888933925367

Table 6.15. Income tax, married couple at 100% and 67% of average wage
Income tax, married couple at 100% and 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925386

Table 6.16. Income tax, married couple at 100% and 33% of average wage
Income tax, married couple at 100% and 33% of average wage

 StatLink http://dx.doi.org/10.1787/888933925405

Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage
Income tax plus employee contributions less cash benefits, single persons at 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925424

Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage
Income tax plus employee contributions less cash benefits, single persons at 100% of average wage

 StatLink http://dx.doi.org/10.1787/888933925443

Table 6.19. Income tax plus employee contributions less cash benefits, single persons at 167% of average wage
Income tax plus employee contributions less cash benefits, single persons at 167% of average wage

 StatLink http://dx.doi.org/10.1787/888933925462

Table 6.20. Income tax plus employee contributions less cash benefits, single parent at 67% of average wage
Income tax plus employee contributions less cash benefits, single parent at 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925481

Table 6.21. Income tax plus employee contributions less cash benefits, married couple at 100% of average wage
Income tax plus employee contributions less cash benefits, married couple at 100% of average wage

 StatLink http://dx.doi.org/10.1787/888933925500

Table 6.22. Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 33% of average wage
Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 33% of average wage

 StatLink http://dx.doi.org/10.1787/888933925519

Table 6.23. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage
Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage

 StatLink http://dx.doi.org/10.1787/888933925538

Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 33% of average wage
Income tax plus employee contributions less cash benefits, married couple at 100% and 33% of average wage

 StatLink http://dx.doi.org/10.1787/888933925557

Table 6.25. Annual average gross and net wage earnings, single individual no children, 2000-18
In US dollars using PPP

 

2000

2008

2011

2012

2013

2014

2015

2016

2017

2018

 

gross

net

gross

net

gross

net

gross

net

gross

net

gross

net

gross

net

gross

net

gross

net

gross

net

Australia

31 517

23 134

40 783

31 587

46 261

35 957

48 085

37 048

53 606

41 221

54 671

41 903

54 760

41 580

56 532

42 790

57 694

43 641

59 806

45 066

Austria

32 763

22 618

43 606

28 665

47 743

31 725

50 032

33 052

52 617

34 527

53 598

35 009

54 985

35 718

57 100

38 767

58 949

39 831

60 737

40 813

Belgium

35 160

20 039

46 944

26 998

53 655

30 676

55 813

31 975

57 305

33 007

58 048

33 461

58 114

33 701

58 625

34 744

60 826

36 141

62 378

37 535

Canada

29 358

21 988

34 701

26 596

36 581

28 348

37 586

29 106

39 212

30 316

40 502

31 044

40 359

30 974

40 816

31 411

41 234

31 818

42 730

32 895

Chile

12 878

11 977

16 510

15 354

18 717

17 407

20 100

18 693

21 197

19 713

21 453

19 951

21 672

20 155

22 060

20 516

23 234

21 608

23 941

22 264

Czech Republic

11 229

8 704

19 592

14 960

22 126

17 016

22 748

17 542

23 611

18 211

24 452

18 803

24 788

19 000

25 954

19 822

28 381

21 537

30 712

23 151

Denmark

32 491

19 022

45 228

27 777

51 759

33 083

51 817

33 082

53 497

34 348

54 253

34 921

55 262

35 427

56 217

36 050

59 282

38 055

61 827

39 780

Estonia

8 383

6 544

18 429

15 136

20 266

16 271

21 118

16 913

22 457

18 081

23 417

18 818

24 272

19 795

26 312

21 477

27 973

22 826

29 636

25 190

Finland

26 791

17 714

40 972

28 534

44 811

31 648

45 584

32 193

46 884

32 754

47 072

32 673

47 678

32 968

48 694

33 706

49 305

34 553

50 542

35 399

France

28 715

20 342

38 078

27 498

42 180

30 399

42 808

30 770

45 113

32 365

46 108

32 912

46 551

33 109

47 749

33 875

49 769

35 238

51 504

36 712

Germany

36 476

20 718

49 976

29 061

54 898

33 076

56 399

33 953

57 952

35 069

59 784

36 143

60 547

36 522

62 840

37 836

65 105

39 199

67 254

40 547

Greece

23 084

18 065

33 688

25 234

33 553

24 590

34 044

24 979

33 426

25 008

34 888

26 198

34 214

25 935

34 434

25 583

35 545

26 323

36 806

27 189

Hungary

9 869

6 343

17 832

11 010

21 290

13 817

22 608

14 665

23 482

15 381

23 594

15 454

23 942

15 682

24 836

16 516

27 417

18 232

29 768

19 796

Iceland

32 011

23 868

47 570

34 607

41 642

29 825

44 682

31 875

48 605

34 484

51 794

36 819

54 024

38 166

58 438

41 466

63 605

45 454

66 505

47 410

Ireland

30 646

22 203

45 295

36 033

50 252

37 510

51 705

38 345

53 034

38 855

52 943

38 684

54 043

39 966

55 201

41 167

57 123

42 654

59 930

44 709

Israel1

27 797

20 541

30 832

24 889

31 790

26 371

32 500

27 093

33 510

28 023

34 197

28 381

35 607

29 372

37 533

30 798

39 393

32 416

41 825

34 264

Italy

26 762

18 989

34 254

24 139

38 055

26 340

39 372

27 186

40 666

28 017

41 029

28 298

41 368

28 506

42 893

29 548

44 170

30 410

45 291

31 062

Japan

32 234

25 870

42 654

34 021

44 869

35 433

46 928

36 912

47 734

37 460

48 252

37 712

49 144

38 280

50 063

38 936

50 213

39 033

51 849

40 266

Korea

26 564

24 187

42 837

37 635

43 081

37 703

45 400

39 487

46 433

40 175

47 516

41 031

50 047

43 057

51 754

44 371

52 948

45 284

56 488

48 045

Latvia

6 419

4 629

12 990

9 459

15 310

10 605

15 599

10 791

16 560

11 571

17 871

12 590

19 275

13 699

20 506

14 551

22 374

15 792

23 949

17 149

Lithuania

7 056

5 027

15 011

11 500

15 377

11 952

16 061

12 450

17 385

13 432

18 337

14 198

19 346

14 923

20 960

16 145

22 773

17 606

24 711

19 247

Luxembourg

37 537

26 777

52 267

37 950

55 988

40 082

57 313

41 194

59 905

42 214

62 117

43 481

63 401

43 848

64 768

44 674

67 601

47 987

68 735

48 456

Mexico

7 964

7 767

10 943

10 376

11 910

10 808

12 117

10 959

12 547

11 312

12 833

11 532

12 918

11 569

12 868

11 485

12 861

11 437

13 081

11 743

Netherlands

35 827

23 782

50 893

34 180

55 363

37 811

56 610

38 492

60 075

39 142

59 792

40 400

61 179

42 669

61 864

43 171

64 170

44 730

65 227

45 364

New Zealand

24 195

19 509

29 866

23 740

33 242

27 967

34 285

28 667

36 815

30 598

37 990

31 438

38 029

31 351

39 224

32 206

39 994

32 742

41 502

33 851

Norway

32 843

22 761

50 073

35 253

54 067

38 175

55 829

39 524

58 131

41 151

57 971

41 332

56 169

40 124

55 248

39 796

57 470

41 596

57 161

41 459

Poland

12 582

9 083

18 299

13 717

21 500

16 208

22 384

16 857

23 638

17 786

25 189

18 922

26 145

19 623

26 995

20 246

28 896

21 644

31 476

23 544

Portugal

16 522

12 813

24 493

19 111

26 013

19 958

28 147

21 735

30 247

21 944

29 959

21 818

29 780

21 319

30 451

22 013

31 010

22 487

31 866

23 381

Slovak Republic

9 776

7 844

16 411

12 668

18 940

14 621

19 444

15 011

20 363

15 729

21 471

16 550

21 694

16 688

22 670

17 395

23 696

18 121

25 147

19 148

Slovenia

16 893

10 886

24 880

16 657

27 842

18 539

28 903

19 294

29 934

20 027

30 357

20 264

30 400

20 268

31 138

20 720

32 731

21 695

34 231

22 553

Spain

23 411

18 765

32 033

25 853

35 729

27 854

37 259

28 742

38 569

29 730

39 542

30 451

39 839

31 366

40 349

31 773

41 404

32 669

42 535

33 492

Sweden

28 766

19 064

40 149

29 342

42 549

31 977

44 826

33 664

46 317

34 689

46 772

35 367

46 781

35 281

47 198

35 453

49 210

36 906

51 219

38 326

Switzerland

40 763

33 499

55 650

46 117

61 303

50 608

65 996

54 617

68 846

56 902

67 735

56 230

70 061

58 171

72 595

60 099

75 096

62 145

77 370

63 909

Turkey2

19 692

14 034

16 947

12 488

20 398

14 964

21 545

15 781

23 053

16 824

24 886

18 104

26 839

19 494

29 893

21 693

30 454

21 832

30 073

21 603

United Kingdom

35 358

26 232

47 574

35 402

48 273

36 171

49 690

37 400

50 468

38 373

50 283

38 423

51 964

39 794

53 107

40 646

55 818

42 702

57 095

43 733

United States

33 129

24 877

43 196

32 857

46 895

35 811

47 746

36 460

48 774

36 359

50 099

37 274

50 963

37 900

51 945

38 531

53 376

39 445

54 951

41 889

OECD Average

24 541

17 784

34 207

25 178

37 062

27 258

38 419

28 236

40 055

29 300

40 855

29 905

41 560

30 444

42 773

31 388

44 475

32 661

46 107

33 915

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 http://dx.doi.org/10.1787/zzzz

Table 6.26. Annual average gross and net wage earnings, single individual no children, 2000-18 (national currency)

 

2000

2008

2011

2012

2013

2014

2015

2016

2017

2018

 

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

60 321

46 720

69 903

54 334

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

Austria

29 732

20 526

37 258

24 492

39 693

26 376

40 708

26 893

41 940

27 521

42 814

27 965

43 911

28 524

45 073

30 602

46 002

31 083

47 120

31 663

Belgium

31 644

18 035

40 698

23 405

44 636

25 520

45 886

26 288

46 197

26 609

46 451

26 776

46 479

26 954

46 528

27 574

47 527

28 239

48 455

29 157

Canada

36 038

26 992

42 834

32 830

45 357

35 148

46 780

36 226

47 996

37 106

49 832

38 195

50 368

38 655

50 822

39 111

51 626

39 837

53 350

41 071

Chile

3 690 623

3 432 280

5 619 936

5 226 540

6 513 881

6 057 909

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

9 669 058

8 991 462

Czech Republic

160 922

124 729

272 651

208 198

295 273

227 083

302 500

233 263

301 868

232 827

310 620

238 857

320 624

245 750

332 424

253 880

355 633

269 871

383 304

288 936

Denmark

281 700

164 922

359 300

220 667

386 457

247 013

391 951

250 237

393 463

252 625

397 600

255 926

403 600

258 738

406 600

260 743

412 045

264 509

421 547

271 227

Estonia

3 931

3 068

10 045

8 250

10 368

8 324

11 004

8 813

11 732

9 446

12 338

9 915

13 045

10 638

14 033

11 455

14 992

12 233

16 103

13 687

Finland

26 362

17 431

37 372

26 026

40 243

28 422

41 413

29 247

42 447

29 654

42 704

29 641

43 268

29 918

43 783

30 306

43 245

30 306

43 984

30 806

France

26 712

18 923

33 580

24 250

35 489

25 576

36 143

25 979

36 616

26 269

37 235

26 578

37 635

26 768

37 946

26 920

38 600

27 329

39 436

28 110

Germany

34 400

19 539

41 000

23 842

43 300

26 088

44 400

26 730

44 900

27 171

45 970

27 791

47 100

28 411

48 300

29 082

49 100

29 563

50 546

30 474

Greece

15 459

12 098

23 849

17 864

23 929

17 537

23 309

17 103

21 101

15 787

21 322

16 011

20 833

15 792

20 678

15 363

20 841

15 434

21 214

15 671

Hungary

1 086 240

698 166

2 336 124

1 442 307

2 645 712

1 717 097

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

4 138 492

2 752 097

Iceland

2 712 000

2 022 102

5 448 000

3 963 490

5 628 000

4 030 857

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

9 152 462

6 524 564

Ireland

28 924

20 956

42 779

34 031

41 785

31 190

42 557

31 561

43 022

31 520

43 363

31 683

43 746

32 351

44 720

33 350

45 500

33 974

46 774

34 895

Israel1

95 664

70 691

119 233

96 250

125 405

104 026

128 550

107 163

128 664

107 597

134 748

111 832

139 728

115 260

143 604

117 837

147 912

121 713

153 221

125 524

Italy

21 550

15 291

26 845

18 918

28 872

19 984

29 440

20 328

29 983

20 657

30 347

20 931

30 550

21 052

30 619

21 093

30 755

21 174

31 292

21 462

Japan

4 987 116

4 002 481

4 983 948

3 975 163

4 821 385

3 807 417

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

5 188 742

4 029 561

Korea

19 849 729

18 073 190

33 658 172

29 570 496

36 816 740

32 220 027

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

48 166 599

40 968 007

Latvia

2 316

1 670

7 476

5 444

7 632

5 286

7 896

5 463

8 268

5 777

8 892

6 264

9 588

6 815

10 140

7 195

10 980

7 750

11 881

8 508

Lithuania

3 187

2 270

7 398

5 667

6 949

5 401

7 270

5 636

7 707

5 955

8 116

6 284

8 623

6 652

9 370

7 217

10 216

7 898

11 121

8 662

Luxembourg

35 875

25 591

47 043

34 156

50 674

36 278

51 971

37 354

53 630

37 792

54 920

38 443

55 858

38 631

56 448

38 936

58 238

41 340

59 497

41 944

Mexico

48 607

47 400

81 740

77 504

91 386

82 933

95 224

86 121

98 922

89 190

103 246

92 777

107 551

96 320

111 754

99 737

116 276

103 401

122 208

109 711

Netherlands

31 901

21 176

43 146

28 977

46 287

31 612

46 670

31 733

47 950

31 242

48 360

32 676

49 540

34 552

50 120

34 976

50 730

35 362

51 567

35 863

New Zealand

34 923

28 159

44 521

35 389

49 395

41 557

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

Norway

298 385

206 788

443 613

312 312

491 072

346 730

504 535

357 183

524 887

371 568

537 881

383 500

557 749

398 425

566 279

407 905

578 745

418 882

596 477

432 621

Poland

23 061

16 649

33 711

25 270

38 731

29 198

40 205

30 278

41 652

31 339

44 513

33 437

46 136

34 628

47 708

35 780

50 573

37 881

54 191

40 534

Portugal

10 922

8 470

15 581

12 158

16 208

12 435

17 040

13 158

17 653

12 807

17 343

12 630

17 415

12 467

17 716

12 807

17 998

13 051

18 343

13 458

Slovak Republic

5 048

4 050

8 820

6 808

9 592

7 404

9 810

7 574

10 001

7 725

10 422

8 034

10 661

8 201

10 975

8 421

11 419

8 733

12 131

9 237

Slovenia

8 894

5 732

15 769

10 557

17 373

11 568

17 538

11 707

17 673

11 824

17 948

11 981

18 092

12 062

18 338

12 202

18 839

12 487

19 671

12 961

Spain

17 319

13 882

23 252

18 765

25 515

19 892

25 894

19 975

26 027

20 062

26 191

20 169

26 475

20 845

26 449

20 828

26 550

20 949

26 923

21 199

Sweden

263 581

174 686

352 470

257 589

376 309

282 810

387 960

291 356

398 220

298 247

408 188

308 651

414 105

312 312

424 963

319 215

435 821

326 852

453 539

339 369

Switzerland

72 910

59 918

83 088

68 856

85 671

70 724

89 364

73 955

90 359

74 683

86 820

72 073

86 558

71 868

89 160

73 812

89 599

74 146

90 908

75 092

Turkey2

5 545

3 952

14 913

10 989

19 708

14 458

21 973

16 094

24 674

18 007

27 487

19 996

31 191

22 654

37 357

27 109

41 843

29 996

46 921

33 705

United Kingdom

24 910

18 481

33 382

24 841

34 083

25 538

34 864

26 241

35 088

26 678

35 120

26 836

35 978

27 552

37 102

28 397

38 575

29 511

39 328

30 124

United States

33 129

24 877

43 196

32 857

46 895

35 811

47 746

36 460

48 774

36 359

50 099

37 274

50 963

37 900

51 945

38 531

53 376

39 445

54 951

41 889

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 http://dx.doi.org/10.1787/88893392559

Note

← 1. Tables 6.1 to 6.24 shows 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.

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