6. Evolution of effective tax rates on labour income (2000-22)

Abstract

This chapter presents the evolution of effective tax rates on labour income between 2000 and 2022 for the eight household types. Tables 6.1 to 6.8 contain 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 provide the (average) burden of personal income taxes; and Tables 6.17 to 6.24 depict the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

Long-term trends in labour taxation since 2000

This chapter presents the evolution of the effective tax rates on labour income for the eight household types depicted by the Taxing Wages models over the period from 2000 to 2022. Tables 6.1 to 6.24, titled “Tables showing income taxes, social security contributions and cash benefits”, correspond to a tax burden measure for a particular household type. The discussion focuses on the main observable trends over the period and highlights important year-on-year changes 1. Effective tax rates on labour income shown in this chapter all declined between 2000 and 2022 for all of the household types.

The fall over the period in the OECD average tax wedge ranged from 1.3 percentage points for single workers earning 167% of the average wage (AW) to 3.0 percentage points for single parents earning 67% of the AW.
The decrease in the OECD average personal income tax rate ranged from 0.8 percentage points for single workers earning 100% of AW to 1.6 percentage points for single parents earning 67% of the AW.
The OECD net personal average tax burden also declined for all household types in the period considered. The reduction ranged from 0.5 percentage points for single workers earning 167% of the AW to 1.7 percentage points for single parents earning 67% of the AW.

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	25.9	21.0	23.1	23.4	23.6	24.1	22.7	23.3	21.6	21.2
Austria	43.2	43.5	45.1	43.0	43.1	43.3	43.6	42.9	43.2	41.9
Belgium	51.4	50.4	49.4	47.5	47.3	46.1	45.5	45.4	45.7	46.5
Canada	29.4	29.0	29.6	29.3	28.7	28.8	28.2	28.7	29.5	30.0
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	-6.5	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	41.3	39.0	40.0	40.3	40.8	41.4	41.7	41.9	37.7	37.4
Denmark	37.4	33.5	33.4	33.4	33.3	32.6	32.7	32.5	32.6	32.9
Estonia	39.8	38.7	38.0	37.9	38.0	32.7	33.2	33.4	33.9	34.5
Finland	42.7	36.8	37.9	38.3	36.9	36.5	35.9	35.4	36.8	36.8
France	43.9	46.8	43.6	42.9	42.3	42.3	41.9	39.5	40.6	40.7
Germany	47.6	44.9	45.3	45.3	45.4	45.3	45.2	44.7	44.3	43.7
Greece	35.9	35.8	34.6	35.8	36.0	36.2	36.2	33.9	32.4	32.5
Hungary	51.4	43.8	49.0	48.2	46.2	45.0	44.6	43.6	43.2	41.2
Iceland	23.8	28.4	30.2	30.3	29.5	29.6	29.4	29.1	28.5	28.7
Ireland	27.5	24.2	24.9	24.3	24.0	24.3	24.6	25.0	25.3	25.5
Israel	23.2	14.1	14.8	15.2	15.1	15.0	15.4	15.7	16.7	16.9
Italy	43.6	44.0	40.8	40.8	40.7	40.8	41.0	40.9	40.4	40.1
Japan	28.7	28.9	30.9	31.0	31.0	31.2	31.2	31.2	31.2	31.2
Korea	15.0	17.4	18.4	18.6	18.9	19.2	19.7	20.2	20.7	21.1
Latvia	41.7	43.2	41.7	41.2	41.3	39.7	39.6	38.7	37.9	37.2
Lithuania	43.0	38.8	39.3	39.0	37.8	37.2	34.8	33.5	34.3	33.8
Luxembourg	29.8	28.8	32.4	32.5	30.2	30.5	30.7	31.7	31.8	32.2
Mexico	7.6	12.9	15.0	15.3	16.1	16.1	16.8	19.4	19.1	19.4
Netherlands	42.3	33.6	32.0	30.4	30.4	30.8	29.7	28.7	27.1	27.9
New Zealand	18.6	14.3	13.5	13.7	13.7	13.8	14.0	14.1	14.2	14.7
Norway	35.1	34.1	33.7	33.2	32.8	32.7	32.6	32.7	32.6	32.4
Poland	37.0	33.3	35.0	34.9	35.0	35.2	35.0	34.1	34.2	31.3
Portugal	33.2	32.2	36.3	36.4	36.6	36.7	37.1	37.3	37.6	38.0
Slovak Republic	40.7	35.0	39.1	39.3	39.4	39.7	39.7	39.0	39.2	39.5
Slovenia	42.6	38.6	38.6	38.7	40.0	39.8	40.3	40.2	40.4	39.7
Spain	34.9	36.5	35.8	35.8	35.8	35.9	35.9	34.7	36.0	36.0
Sweden	48.6	40.7	40.6	40.8	40.9	41.0	40.4	40.5	39.8	39.5
Switzerland	20.2	19.3	19.1	19.3	19.3	19.4	19.5	19.9	20.2	20.4
Türkiye 1	39.1	34.4	35.9	32.9	33.4	34.6	36.2	36.2	36.3	32.0
United Kingdom	29.1	29.4	26.0	26.1	26.3	26.2	26.1	25.3	25.9	26.6
United States	29.0	28.3	29.2	29.2	29.2	27.6	27.5	23.5	24.7	27.8
Unweighted average
OECD-Average	33.1	31.3	31.8	31.6	31.4	31.2	31.2	30.9	30.5	30.7
OECD-EU 22	40.9	38.3	38.8	38.5	38.2	37.9	37.7	37.2	37.0	36.8
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/ymbhpg

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	31.0	26.8	28.3	28.6	28.6	28.9	27.9	28.4	27.1	26.9
Austria	47.3	48.2	49.6	47.3	47.4	47.6	47.9	47.5	47.8	46.8
Belgium	57.1	55.9	55.3	53.9	53.8	52.7	52.3	52.2	52.4	53.0
Canada	34.1	31.8	32.5	32.1	31.4	31.4	31.0	31.1	31.5	31.9
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	42.6	42.1	42.8	43.0	43.4	43.7	44.0	44.1	40.0	39.8
Denmark	41.5	35.9	35.9	35.9	35.8	35.4	35.5	35.3	35.4	35.5
Estonia	41.3	40.1	39.0	39.0	39.0	36.2	37.0	37.3	38.2	39.0
Finland	47.5	42.3	43.5	44.1	43.0	42.6	42.2	41.8	43.1	43.1
France	50.4	49.9	48.5	48.0	47.4	47.4	47.2	46.5	46.9	47.0
Germany	52.9	49.0	49.4	49.5	49.5	49.5	49.3	48.8	48.1	47.8
Greece	38.7	40.0	38.8	40.0	40.2	40.4	40.4	38.9	37.1	37.1
Hungary	54.7	46.6	49.0	48.2	46.2	45.0	44.6	43.6	43.2	41.2
Iceland	28.8	33.4	34.3	33.9	32.8	32.9	32.7	32.5	32.3	32.5
Ireland	35.3	30.9	33.2	32.7	32.6	32.9	33.3	34.0	34.5	34.7
Israel	29.6	20.7	21.8	22.3	22.1	22.0	22.5	22.8	23.4	23.6
Italy	47.1	47.2	47.8	47.8	47.7	47.7	47.9	46.9	45.4	45.9
Japan	29.8	30.2	32.3	32.4	32.5	32.7	32.7	32.6	32.6	32.6
Korea	16.4	20.1	21.4	21.8	22.0	22.4	22.9	23.4	23.8	24.2
Latvia	43.2	44.0	42.5	42.5	42.7	42.6	42.5	42.3	40.5	40.6
Lithuania	45.7	40.6	41.2	41.3	41.1	40.7	37.7	37.1	37.6	38.2
Luxembourg	35.8	35.3	39.5	39.6	37.8	38.2	38.5	39.5	39.8	40.4
Mexico	12.7	16.0	19.8	20.1	20.4	19.7	20.2	20.4	20.2	20.4
Netherlands	40.0	38.1	37.0	37.2	37.4	37.8	36.9	36.1	34.9	35.5
New Zealand	19.4	17.0	17.6	18.0	18.3	18.6	19.0	19.3	19.4	20.1
Norway	38.6	37.3	36.7	36.2	35.9	35.8	35.7	35.8	35.7	35.7
Poland	38.2	34.2	35.7	35.6	35.7	35.8	35.6	34.8	34.9	33.6
Portugal	37.3	37.1	42.1	41.5	41.4	40.9	41.4	41.5	41.9	41.9
Slovak Republic	42.1	38.1	41.5	41.7	41.7	41.9	41.9	41.3	41.5	41.6
Slovenia	46.3	42.5	42.6	42.7	42.9	43.2	43.5	43.1	43.5	42.8
Spain	38.6	39.7	39.4	39.4	39.3	39.4	39.4	39.0	39.5	39.5
Sweden	50.1	42.8	42.6	42.8	42.9	43.0	42.6	42.7	42.5	42.4
Switzerland	22.9	22.1	21.8	22.1	22.1	22.2	22.3	22.7	23.2	23.4
Türkiye 1	40.4	37.0	38.2	38.2	38.9	39.2	39.6	39.5	39.9	37.2
United Kingdom	32.6	32.6	30.8	30.9	31.0	31.0	30.9	30.4	30.8	31.5
United States	30.8	30.7	31.4	31.6	31.8	29.6	29.7	27.2	28.3	30.5
Unweighted average
OECD-Average	36.2	34.5	35.2	35.2	35.1	34.9	34.9	34.6	34.6	34.6
OECD-EU 22	44.3	41.8	42.6	42.4	42.2	42.0	41.9	41.6	41.3	41.2
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/4k82oj

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	38.8	32.4	34.0	34.1	34.0	34.3	34.4	34.7	33.0	33.1
Austria	50.4	51.4	52.1	50.7	50.8	51.0	51.0	50.9	51.1	50.5
Belgium	62.6	61.0	60.7	59.9	59.6	59.0	58.7	58.6	58.7	59.1
Canada	37.0	35.0	35.5	34.8	34.5	34.5	34.0	34.7	35.0	35.4
Chile	8.3	8.0	8.2	8.3	8.3	8.3	8.3	8.3	8.3	8.3
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	27.8	28.5	29.2	29.6	30.2	30.6	30.7	30.8	31.0	31.3
Czech Republic	44.8	44.7	45.1	45.3	45.5	45.7	45.8	45.9	41.9	41.8
Denmark	49.3	42.9	42.1	42.0	41.8	41.2	41.2	40.9	40.9	41.2
Estonia	42.5	41.2	39.9	39.9	39.9	41.2	41.2	41.2	41.2	41.2
Finland	53.2	48.2	49.4	50.1	49.1	48.8	48.4	48.3	49.4	49.4
France	52.5	53.6	54.3	54.4	54.4	54.0	54.1	53.2	53.9	53.9
Germany	56.2	51.5	51.3	51.4	51.5	51.3	51.0	51.3	50.7	50.0
Greece	44.7	45.5	45.1	45.6	45.7	45.9	46.0	44.8	42.2	42.2
Hungary	59.2	53.1	49.0	48.2	46.2	45.0	44.6	43.6	43.2	41.2
Iceland	39.6	37.8	38.6	38.5	37.7	37.5	37.4	37.4	37.6	37.8
Ireland	42.2	40.7	42.3	41.5	41.4	41.6	41.9	42.4	42.8	43.0
Israel	38.1	29.5	30.8	31.4	31.3	31.2	32.0	32.4	33.3	33.4
Italy	51.1	52.5	54.2	54.1	53.8	53.9	54.0	54.2	54.2	53.8
Japan	31.6	33.3	34.9	35.0	35.0	35.1	35.1	35.2	35.6	35.6
Korea	20.5	21.7	23.3	23.8	24.4	25.0	25.6	26.2	26.8	27.3
Latvia	44.4	44.7	43.2	43.3	43.5	42.6	42.8	42.9	42.6	42.8
Lithuania	47.9	42.0	42.1	42.1	42.1	42.1	40.0	40.0	40.2	40.6
Luxembourg	44.1	42.5	46.2	46.3	45.3	45.5	45.6	46.2	46.4	47.0
Mexico	19.5	21.4	22.8	23.1	23.4	22.8	23.2	23.4	23.3	23.4
Netherlands	44.9	41.8	42.2	42.0	42.0	42.3	42.1	41.2	40.5	40.8
New Zealand	24.2	23.3	23.4	23.7	23.9	24.1	24.4	24.6	24.8	25.3
Norway	45.2	43.0	42.4	41.9	41.6	41.5	41.5	41.5	41.4	41.7
Poland	39.1	35.0	36.3	36.2	36.2	36.3	36.1	35.5	35.9	35.5
Portugal	42.3	43.1	48.0	47.0	46.7	46.3	46.8	46.9	47.4	47.7
Slovak Republic	45.5	40.3	43.5	43.6	43.6	43.7	43.6	43.2	43.4	43.6
Slovenia	51.0	47.6	46.5	46.1	46.3	46.7	47.0	46.0	46.4	45.8
Spain	41.0	42.4	43.8	43.8	43.7	43.8	43.9	43.4	44.0	44.0
Sweden	55.7	51.0	50.7	51.5	51.6	51.6	50.7	50.3	50.3	50.3
Switzerland	27.4	26.6	26.4	26.7	26.7	26.9	27.0	27.3	27.7	28.0
Türkiye 1	35.0	39.8	41.8	42.1	42.5	42.7	42.9	42.8	43.1	41.5
United Kingdom	35.8	37.2	37.3	37.5	37.4	37.4	37.1	36.7	37.2	38.4
United States	37.1	35.9	36.3	36.4	36.5	34.1	34.1	33.8	34.6	34.7
Unweighted average
OECD-Average	40.3	38.7	39.3	39.3	39.2	39.1	39.1	39.0	38.9	39.0
OECD-EU 22	48.4	46.2	46.7	46.6	46.4	46.3	46.2	46.0	45.8	45.7
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/y2cblg

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	4.0	-6.5	-1.4	-1.1	0.6	1.9	1.1	1.2	-1.0	0.8
Austria	25.2	26.1	29.6	27.4	27.7	28.1	22.3	20.2	22.8	19.2
Belgium	36.4	36.8	35.6	33.5	33.4	32.3	31.4	27.9	28.0	29.6
Canada	10.4	11.1	2.4	1.3	1.3	1.3	-0.4	3.0	6.1	7.5
Chile	5.9	6.1	6.2	6.2	6.2	6.2	6.2	6.1	-24.3	6.1
Colombia	-6.9	-5.6	-6.6	-6.7	-6.6	-6.4	-6.5	-7.2	-7.6	-7.2
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	12.7	15.8	24.7	22.0	22.6	21.4	22.8	23.2	16.7	17.5
Denmark	11.5	8.0	6.3	6.2	4.8	4.0	4.4	4.3	4.9	5.6
Estonia	18.5	24.1	21.7	21.8	22.8	17.4	18.1	18.7	20.2	21.8
Finland	28.3	25.5	27.2	27.9	26.5	26.5	26.1	25.2	27.0	27.3
France	34.5	38.8	36.0	24.3	23.6	23.9	20.2	16.1	19.4	20.2
Germany	31.8	29.8	30.9	31.1	31.3	31.5	31.4	27.6	28.1	28.4
Greece	35.2	34.4	30.8	31.4	31.6	29.6	29.7	26.7	25.4	25.5
Hungary	34.0	27.4	27.2	25.5	23.0	21.8	22.0	22.7	23.5	23.7
Iceland	5.9	16.7	20.5	21.0	19.1	17.9	18.1	17.1	17.3	18.1
Ireland	16.6	-4.5	0.1	0.0	1.2	3.8	5.6	7.2	8.1	10.3
Israel	3.3	1.6	2.9	0.9	1.7	1.5	2.8	2.8	4.4	3.8
Italy	29.5	28.1	25.3	25.2	25.1	25.3	25.8	24.8	24.1	26.1
Japan	15.9	9.5	17.0	17.2	17.0	17.3	16.9	16.7	16.7	17.2
Korea	14.4	16.7	17.0	17.0	17.0	17.3	17.0	14.0	15.7	16.0
Latvia	24.0	29.5	25.0	24.9	26.2	24.9	24.3	23.6	24.3	19.9
Lithuania	38.4	30.0	31.7	29.3	30.6	26.1	23.3	9.1	13.2	20.7
Luxembourg	4.4	2.0	9.0	9.3	6.6	7.6	8.3	10.9	11.6	13.9
Mexico	7.6	12.9	15.0	15.3	16.1	16.1	16.8	19.4	19.1	19.4
Netherlands	26.4	12.2	10.2	7.0	6.8	7.2	6.0	5.6	4.3	6.0
New Zealand	-3.0	-17.7	-14.1	-14.1	-12.9	-19.9	-18.8	-17.3	-16.4	-16.1
Norway	16.4	20.9	22.2	21.9	21.9	22.2	22.0	22.4	22.4	22.6
Poland	29.8	28.4	23.9	-16.3	-17.2	-10.7	-4.7	-2.0	1.5	3.3
Portugal	26.6	20.6	25.3	21.4	22.0	22.5	23.6	23.9	24.8	25.7
Slovak Republic	26.1	22.6	27.9	28.4	29.0	29.7	30.0	29.2	28.3	25.0
Slovenia	13.4	12.4	10.1	10.5	12.6	13.4	14.8	15.2	16.7	16.1
Spain	28.6	29.2	24.2	24.2	24.3	24.5	24.8	23.3	25.0	25.5
Sweden	39.9	32.3	33.2	33.6	33.9	33.1	32.5	32.7	32.2	32.2
Switzerland	6.5	4.7	4.1	4.5	4.5	4.7	4.9	5.4	6.1	6.5
Türkiye 1	39.1	33.0	34.6	31.3	31.9	33.1	34.8	34.9	34.9	32.0
United Kingdom	15.3	9.3	5.3	7.3	9.5	11.0	12.6	6.0	17.4	17.7
United States	10.7	8.9	11.7	12.2	13.0	9.7	10.1	2.3	-0.8	13.7
Unweighted average
OECD-Average	19.6	17.3	17.9	16.1	16.2	16.0	16.0	15.1	15.0	16.6
OECD-EU 22	26.0	23.2	23.5	20.4	20.4	20.2	20.1	18.9	19.6	20.2
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/iv2wzf

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	23.4	14.6	17.8	18.0	20.7	21.5	20.8	20.8	19.1	20.2
Austria	35.2	36.4	39.2	36.8	37.0	37.3	33.7	32.2	34.1	30.2
Belgium	42.6	41.2	40.3	38.5	38.4	37.4	36.6	36.4	36.5	37.8
Canada	27.1	24.7	19.2	20.8	20.2	20.1	19.4	20.0	21.1	21.8
Chile	6.3	7.0	7.0	7.0	7.0	7.0	7.0	7.0	-18.5	7.0
Colombia	-4.6	-3.8	-4.4	-4.5	-4.4	-4.3	-4.3	-4.8	-5.1	-4.8
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	22.0	21.1	26.8	25.3	26.0	25.5	26.7	27.2	22.0	22.7
Denmark	28.2	24.9	25.3	25.2	25.2	24.9	25.3	25.2	25.5	26.0
Estonia	32.8	31.0	28.6	28.5	29.0	26.1	27.1	27.6	29.1	30.6
Finland	40.3	37.0	38.9	39.6	38.5	38.2	37.9	37.6	39.1	39.2
France	41.3	42.9	40.5	40.0	39.4	39.3	38.6	37.5	39.0	39.2
Germany	35.3	32.6	34.0	34.1	34.3	34.3	34.2	32.5	32.8	32.9
Greece	40.3	40.3	37.3	38.1	38.3	37.1	37.2	35.5	33.7	33.7
Hungary	43.9	36.7	35.3	33.8	31.4	30.2	30.1	30.2	30.6	30.0
Iceland	13.1	19.2	23.2	23.3	21.6	20.2	19.9	19.5	20.7	21.2
Ireland	20.4	14.7	17.7	16.9	16.9	17.6	18.0	19.1	20.0	20.8
Israel	25.5	17.5	19.2	19.6	19.5	19.4	20.0	20.4	21.1	18.3
Italy	39.3	37.8	38.6	38.6	38.4	38.6	39.0	37.3	35.8	34.9
Japan	26.4	22.1	27.0	27.2	27.3	27.5	27.5	27.3	27.3	27.4
Korea	15.7	17.8	19.0	19.5	19.7	20.3	20.4	18.5	19.9	20.4
Latvia	31.4	34.8	31.4	31.5	32.6	32.6	32.2	32.1	31.4	29.0
Lithuania	45.7	34.7	36.1	37.8	35.7	33.3	30.0	20.7	23.4	29.5
Luxembourg	11.7	12.9	17.5	17.7	16.6	17.1	17.4	18.6	19.0	20.1
Mexico	12.7	16.0	19.8	20.1	20.4	19.7	20.2	20.4	20.2	20.4
Netherlands	29.9	30.8	31.4	31.9	32.2	32.7	31.9	29.7	28.7	29.6
New Zealand	13.6	-0.9	5.2	5.9	7.0	2.7	4.3	5.7	6.4	7.9
Norway	28.4	30.7	31.9	31.6	31.3	32.3	32.0	32.2	32.1	32.3
Poland	33.3	28.4	30.6	14.4	10.8	15.1	17.4	13.5	14.3	11.9
Portugal	30.2	26.3	30.7	28.2	28.8	29.3	30.1	30.3	30.9	31.6
Slovak Republic	31.3	23.5	29.0	29.5	30.0	30.7	31.0	30.4	30.0	26.8
Slovenia	25.0	22.9	23.6	23.9	24.4	25.1	25.8	28.5	29.3	28.9
Spain	32.3	34.0	33.7	33.7	33.7	33.9	34.0	33.4	34.2	34.4
Sweden	44.3	37.2	37.7	38.0	38.2	37.7	37.3	37.4	37.4	37.5
Switzerland	11.7	10.3	9.2	9.6	9.6	9.8	10.0	10.5	11.2	11.6
Türkiye 1	40.4	35.4	36.7	36.6	37.3	37.7	38.0	37.9	38.3	37.2
United Kingdom	27.8	26.5	25.8	26.0	26.3	26.3	26.4	25.7	26.3	27.2
United States	21.2	18.5	20.4	20.6	20.9	18.5	18.6	10.1	8.2	19.8
Unweighted average
OECD-Average	27.7	25.4	26.6	26.1	26.0	25.8	25.8	25.1	24.6	25.6
OECD-EU 22	33.5	31.0	32.0	31.0	30.7	30.7	30.5	29.7	29.9	29.9
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/z4vybq

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	26.7	23.8	26.2	26.5	26.6	27.0	25.8	26.3	24.9	24.6
Austria	39.0	40.1	42.2	39.9	40.0	40.3	38.3	37.1	38.4	36.1
Belgium	50.9	48.9	48.1	46.4	46.3	45.1	44.6	44.5	44.8	45.5
Canada	31.9	29.7	28.4	28.1	27.5	27.5	26.9	27.6	28.4	28.9
Chile	6.6	6.6	6.7	6.7	6.7	6.7	6.7	6.6	-8.6	6.6
Colombia	-5.5	-4.5	-5.3	-5.4	-5.3	-5.2	-5.2	-5.8	-6.1	-5.7
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	36.3	34.3	35.5	34.6	35.1	34.8	35.5	35.7	33.7	33.8
Denmark	35.8	31.0	31.1	31.1	31.0	30.6	30.8	30.6	30.7	31.0
Estonia	37.4	35.8	33.7	33.6	33.9	30.0	30.7	31.0	32.1	33.1
Finland	41.3	37.0	38.4	39.0	37.8	37.5	37.1	36.7	38.2	38.2
France	43.3	45.3	43.2	42.5	41.8	41.9	41.6	39.9	40.6	40.7
Germany	45.4	41.4	42.3	42.5	42.5	42.6	42.4	41.2	41.0	40.8
Greece	39.1	39.2	37.3	38.1	38.3	37.7	37.7	35.8	34.2	35.7
Hungary	47.0	39.6	40.8	39.6	37.3	36.2	35.9	35.6	35.6	34.5
Iceland	25.4	30.4	32.7	32.5	31.4	31.2	31.1	30.4	30.3	30.2
Ireland	29.3	22.1	24.8	24.3	24.4	24.9	25.6	26.6	27.3	27.7
Israel	21.6	14.4	15.5	15.8	15.8	15.7	16.1	16.3	17.1	15.3
Italy	44.2	42.5	41.5	41.5	41.4	41.5	41.7	40.6	39.5	37.4
Japan	28.2	25.4	29.3	29.4	29.5	29.7	29.7	29.6	29.6	29.6
Korea	15.5	17.9	19.0	19.4	19.7	20.1	20.4	19.5	20.5	20.9
Latvia	35.5	38.2	35.5	35.4	36.1	35.5	35.2	34.7	34.0	32.3
Lithuania	44.6	38.8	39.3	38.3	36.5	36.3	31.9	29.8	30.9	31.2
Luxembourg	21.4	22.5	27.5	27.7	25.8	26.4	26.8	28.3	28.7	29.9
Mexico	10.6	14.7	17.9	18.2	18.7	18.3	18.8	20.0	19.8	20.0
Netherlands	38.1	31.9	30.6	29.5	29.6	30.0	29.0	28.3	27.0	28.0
New Zealand	19.0	13.9	16.0	16.3	16.5	16.7	16.9	17.2	17.3	18.0
Norway	33.0	33.4	33.2	32.8	32.5	32.4	32.2	32.4	32.3	32.4
Poland	35.8	30.7	33.0	28.0	27.1	27.2	24.9	22.2	22.7	22.2
Portugal	33.0	32.5	35.7	35.9	36.2	35.8	36.5	36.7	37.2	37.5
Slovak Republic	37.2	31.9	36.0	36.3	36.6	37.0	37.1	36.5	36.2	34.3
Slovenia	37.1	34.0	34.6	34.4	35.1	35.3	35.7	35.8	36.3	35.6
Spain	35.4	36.7	36.3	36.3	36.2	36.3	36.4	35.6	36.5	36.6
Sweden	46.0	38.6	38.8	39.1	39.3	39.0	38.5	38.7	38.3	38.3
Switzerland	17.7	16.4	15.4	15.8	15.9	16.0	16.2	16.7	17.3	17.7
Türkiye 1	39.9	35.4	36.7	35.5	36.2	36.8	37.7	37.6	37.9	35.1
United Kingdom	28.4	28.4	26.2	26.4	26.6	26.6	26.6	25.9	26.5	27.3
United States	26.9	25.3	26.3	26.4	26.5	24.0	24.0	18.9	17.8	24.7
Unweighted average
OECD-Average	31.8	29.8	30.5	30.2	30.0	29.9	29.7	29.2	28.9	29.4
OECD-EU 22	38.8	36.0	36.6	36.1	35.8	35.5	35.2	34.6	34.7	34.6
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/fhnax7

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	29.6	26.8	28.3	28.6	28.6	28.9	27.9	28.4	27.1	26.9
Austria	41.7	42.9	45.0	42.5	42.7	42.9	41.3	40.4	41.5	39.5
Belgium	53.7	51.8	51.1	49.7	49.5	48.4	48.0	48.0	48.1	48.8
Canada	34.1	31.4	30.9	30.5	29.9	29.8	29.3	29.6	30.4	30.9
Chile	6.6	7.0	7.0	7.0	7.0	7.0	7.0	7.0	-5.7	7.0
Colombia	-4.6	-1.9	-4.4	-4.5	-4.4	-4.3	-4.3	-4.8	-5.1	-4.8
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	39.4	37.2	37.7	36.9	38.8	37.1	39.6	37.8	35.5	35.6
Denmark	38.1	32.7	32.7	32.7	32.7	32.3	32.5	32.3	32.4	32.7
Estonia	38.6	36.9	34.9	34.8	35.1	32.2	33.0	33.4	34.5	35.6
Finland	43.9	39.7	41.2	41.8	40.7	40.4	40.0	39.7	41.1	41.2
France	46.5	47.1	45.6	45.1	44.4	44.4	44.2	43.4	43.9	44.1
Germany	48.3	44.1	44.7	44.8	44.9	44.9	44.7	43.9	43.5	43.2
Greece	40.8	41.0	39.6	40.4	40.6	40.8	40.8	39.4	37.5	37.5
Hungary	49.3	41.7	42.2	41.0	38.8	37.6	37.3	36.9	36.9	35.6
Iceland	28.8	33.3	34.3	33.9	32.8	32.9	32.7	32.2	32.3	32.5
Ireland	33.7	27.0	29.9	29.3	29.2	29.7	30.2	31.0	31.6	32.0
Israel	25.0	16.7	18.2	18.8	18.7	18.6	19.2	19.6	20.4	17.6
Italy	45.9	44.7	45.3	45.3	45.1	45.2	45.5	44.1	42.6	41.4
Japan	28.9	26.6	30.2	30.4	30.5	30.7	30.7	30.5	30.5	30.6
Korea	16.1	19.1	20.5	20.9	21.1	21.6	21.9	21.2	22.1	22.5
Latvia	37.3	39.4	36.9	37.0	37.7	37.6	37.3	37.2	36.0	34.8
Lithuania	45.7	39.7	40.3	39.5	38.4	38.2	33.8	32.2	33.1	33.8
Luxembourg	25.9	27.0	32.1	32.3	30.7	31.3	31.6	33.0	33.4	34.4
Mexico	12.7	16.0	19.8	20.1	20.4	19.7	20.2	20.4	20.2	20.4
Netherlands	37.6	34.3	33.3	33.0	33.2	33.6	32.7	32.0	30.9	31.7
New Zealand	19.4	17.0	17.6	18.0	18.3	18.6	19.0	19.3	19.4	20.1
Norway	35.1	35.1	34.8	34.4	34.1	34.0	33.8	34.0	33.9	34.0
Poland	36.6	31.6	33.7	29.5	28.7	28.9	26.9	24.5	24.9	24.9
Portugal	35.5	35.0	38.4	38.4	38.7	38.3	38.9	39.1	39.5	39.7
Slovak Republic	41.3	33.9	37.8	38.0	38.2	38.5	38.6	38.0	37.8	36.2
Slovenia	41.1	37.8	37.2	37.1	37.3	38.7	39.0	38.9	39.4	38.7
Spain	37.2	38.3	38.0	38.0	37.9	38.0	38.1	37.6	38.2	38.2
Sweden	47.2	40.0	40.1	40.4	40.6	40.4	39.9	40.0	39.9	39.9
Switzerland	20.1	18.9	17.9	18.3	18.3	18.5	18.7	19.2	19.9	20.3
Türkiye 1	40.4	36.5	37.7	37.7	38.4	38.8	39.1	39.0	39.4	37.2
United Kingdom	30.2	30.3	28.6	28.7	28.9	28.9	28.9	28.3	28.8	29.6
United States	28.8	26.8	27.6	27.7	28.0	25.9	26.1	22.1	21.4	27.3
Unweighted average
OECD-Average	33.8	31.9	32.5	32.3	32.2	32.1	31.9	31.5	31.2	31.6
OECD-EU 22	41.1	38.4	39.0	38.5	38.4	38.2	37.9	37.4	37.4	37.2
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/4tr36x

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	29.0	24.5	26.2	26.5	26.6	27.0	25.8	26.3	24.9	24.6
Austria	45.7	46.3	47.8	45.6	45.7	45.9	46.2	45.6	46.0	45.0
Belgium	56.2	53.8	53.0	51.4	51.2	50.1	49.6	49.5	49.7	50.4
Canada	32.5	30.7	31.3	31.0	30.3	30.3	29.9	30.3	30.7	31.1
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	-1.8	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	27.8	28.0	28.2	28.2	28.6	29.0	29.0	29.2	29.2	29.2
Czech Republic	42.1	40.9	41.7	41.9	42.4	42.8	43.1	43.2	39.1	38.9
Denmark	39.8	35.0	34.9	34.9	34.8	34.2	34.4	34.1	34.2	34.5
Estonia	40.7	39.5	38.6	38.6	38.6	34.8	35.5	35.7	36.5	37.2
Finland	45.6	40.1	41.3	41.8	40.6	40.2	39.7	39.3	40.6	40.6
France	47.7	48.7	46.7	46.4	45.9	45.8	45.4	43.7	44.2	44.3
Germany	50.5	47.2	47.6	47.6	47.7	47.6	47.4	47.0	46.4	46.0
Greece	38.7	39.2	38.0	39.2	39.4	39.6	39.6	38.0	36.2	36.2
Hungary	53.4	45.5	49.0	48.2	46.2	45.0	44.6	43.6	43.2	41.2
Iceland	26.8	31.4	32.7	32.5	31.5	31.6	31.4	31.1	30.8	31.0
Ireland	31.3	26.7	28.8	28.4	28.4	28.8	29.3	30.1	30.8	31.0
Israel	26.4	17.5	18.5	19.0	18.8	18.7	19.2	19.5	20.3	20.5
Italy	45.7	45.9	45.0	45.0	44.9	44.9	45.1	44.5	43.4	43.6
Japan	29.3	29.7	31.7	31.9	31.9	32.1	32.1	32.0	32.0	32.1
Korea	15.7	19.0	20.2	20.5	20.7	21.1	21.7	22.1	22.6	23.0
Latvia	42.6	43.7	42.2	42.0	42.2	41.4	41.3	40.8	39.5	39.2
Lithuania	44.6	39.9	40.4	40.4	39.7	39.3	36.5	35.7	36.3	36.5
Luxembourg	30.7	30.6	34.5	34.7	32.7	33.1	33.3	34.5	34.8	35.6
Mexico	10.6	14.7	17.9	18.2	18.7	18.3	18.8	20.0	19.8	20.0
Netherlands	41.0	36.3	35.0	34.5	34.6	35.0	34.0	33.2	31.8	32.4
New Zealand	19.0	15.9	16.0	16.3	16.5	16.7	16.9	17.2	17.3	18.0
Norway	37.2	36.0	35.5	35.0	34.6	34.5	34.4	34.5	34.4	34.4
Poland	37.7	33.8	35.4	35.3	35.4	35.5	35.3	34.5	34.6	32.7
Portugal	35.6	35.1	39.8	39.4	39.5	38.9	39.4	39.6	40.0	40.2
Slovak Republic	41.6	36.8	40.5	40.7	40.8	41.0	41.0	40.4	40.5	40.7
Slovenia	44.8	41.0	41.0	41.1	41.8	41.9	42.2	42.0	42.3	41.5
Spain	37.1	38.5	38.0	38.0	37.9	38.0	38.0	37.3	38.1	38.1
Sweden	49.5	41.9	41.8	42.0	42.1	42.2	41.7	41.8	41.4	41.2
Switzerland	22.9	21.8	21.6	21.8	21.9	22.0	22.1	22.5	22.9	23.2
Türkiye 1	39.9	35.9	37.3	36.1	36.7	37.4	38.2	38.2	38.5	35.1
United Kingdom	31.2	31.3	28.9	29.0	29.1	29.1	29.0	28.4	28.9	29.6
United States	30.5	29.5	30.2	30.2	30.2	28.3	28.3	25.1	26.0	28.5
Unweighted average
OECD-Average	35.0	33.1	33.8	33.7	33.6	33.4	33.3	33.1	32.8	33.0
OECD-EU 22	42.8	40.3	41.0	40.8	40.6	40.3	40.1	39.7	39.5	39.4
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/mc7hly

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	21.1	16.0	18.5	18.8	19.1	19.6	18.1	18.7	17.4	17.0
Austria	7.6	9.0	11.1	8.5	8.9	9.3	9.7	8.8	9.3	9.5
Belgium	22.8	22.5	21.5	19.5	19.4	18.3	17.5	17.4	17.7	18.9
Canada	16.2	13.5	13.7	13.5	13.6	13.7	13.5	14.2	14.2	14.4
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	8.3	7.2	8.5	9.0	9.7	10.4	11.0	11.3	5.6	5.3
Denmark	28.4	34.0	33.8	33.7	33.6	32.8	32.9	32.6	32.7	33.0
Estonia	19.9	14.8	15.5	15.3	15.4	8.3	9.0	9.3	10.0	10.7
Finland	20.9	15.7	15.8	15.0	13.5	13.1	13.0	13.3	13.3	13.2
France	12.5	12.2	11.8	10.9	10.9	12.7	12.8	11.9	12.1	12.1
Germany	16.3	13.8	14.2	14.1	14.0	14.1	14.2	13.6	12.9	13.0
Greece	2.1	1.7	3.0	4.1	4.0	4.2	4.5	2.1	3.1	3.4
Hungary	17.6	10.8	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	20.0	22.0	24.8	25.0	24.6	24.7	24.6	24.4	24.0	24.0
Ireland	15.8	13.0	12.8	12.1	11.8	12.1	12.4	12.8	13.1	13.3
Israel	12.1	4.4	5.0	5.3	5.1	5.1	5.5	5.7	6.3	6.4
Italy	15.2	16.6	12.3	12.4	12.4	12.6	12.8	12.7	12.1	12.5
Japan	5.1	6.1	6.2	6.2	6.2	6.2	6.2	6.1	6.1	6.2
Korea	0.8	1.4	1.5	1.7	2.1	2.3	2.5	2.6	3.0	3.2
Latvia	17.0	20.5	17.4	16.8	16.9	14.2	14.0	12.9	12.8	11.9
Lithuania	22.2	10.7	11.4	11.0	9.4	8.5	14.1	12.8	13.6	13.1
Luxembourg	10.3	7.3	10.0	10.2	8.1	8.5	8.9	10.0	10.1	10.6
Mexico	-5.7	-0.4	2.1	2.4	3.4	3.3	4.3	7.3	7.4	7.4
Netherlands	5.3	5.3	7.2	6.3	6.7	6.8	5.6	5.4	5.3	5.7
New Zealand	18.6	14.3	13.5	13.7	13.7	13.8	14.0	14.1	14.2	15.4
Norway	19.0	17.8	16.9	16.3	15.9	15.7	15.6	15.9	15.7	15.6
Poland	5.3	5.6	6.3	6.4	6.5	6.7	6.4	5.5	5.6	2.3
Portugal	6.4	5.1	10.2	10.3	10.6	10.6	11.2	11.4	11.8	12.3
Slovak Republic	6.2	4.6	6.6	6.9	7.3	7.7	8.0	7.1	7.6	8.1
Slovenia	10.2	6.6	6.6	6.7	8.3	8.1	8.6	8.5	8.7	7.9
Spain	8.6	11.2	10.3	10.3	10.3	10.4	10.4	8.8	10.5	10.5
Sweden	24.7	15.0	15.0	15.3	15.4	15.4	14.8	14.8	13.8	13.5
Switzerland	8.4	8.3	7.8	8.1	8.1	8.2	8.3	8.4	8.7	8.9
Türkiye 1	13.2	8.6	9.7	9.3	9.7	9.9	10.0	10.1	10.2	5.1
United Kingdom	15.1	14.4	11.2	11.1	11.1	11.1	10.9	10.7	11.0	11.5
United States	15.0	13.8	15.2	15.3	15.5	13.7	13.7	13.9	14.0	14.1
Unweighted average
OECD-Average	12.2	10.6	11.1	11.0	10.9	10.7	10.9	10.8	10.8	10.7
OECD-EU 22	13.8	12.0	12.6	12.3	12.2	11.8	12.1	11.7	11.7	11.6
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/hbunw9

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	26.6	22.3	24.1	24.3	24.4	24.6	23.6	24.1	23.2	23.0
Austria	12.9	15.0	17.0	14.1	14.5	14.8	15.2	14.7	15.2	15.2
Belgium	29.0	28.7	28.0	26.8	26.6	25.9	25.4	25.3	25.5	26.4
Canada	21.7	19.0	19.2	18.5	18.7	18.7	18.5	19.2	19.1	19.2
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	10.0	11.5	12.4	12.7	13.1	13.6	14.0	14.2	8.7	8.5
Denmark	32.5	36.3	36.1	36.1	36.0	35.6	35.6	35.4	35.5	35.5
Estonia	21.9	16.7	16.8	16.8	16.8	13.0	14.1	14.5	15.6	16.8
Finland	26.9	22.3	22.6	22.0	20.9	20.6	20.5	20.8	20.8	20.8
France	15.7	14.2	14.8	14.7	14.6	16.5	16.7	15.8	16.3	16.2
Germany	22.7	18.7	19.2	19.1	19.0	19.1	19.1	18.5	17.6	17.7
Greece	5.7	7.1	8.2	9.3	9.2	9.5	9.7	8.4	8.8	9.0
Hungary	23.2	14.4	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	25.3	27.4	29.2	28.9	28.2	28.2	28.2	28.1	28.1	28.1
Ireland	24.1	20.1	22.0	21.4	21.3	21.6	22.0	22.7	23.3	23.5
Israel	18.0	9.0	9.6	10.0	9.7	9.7	10.1	10.4	10.8	10.9
Italy	19.9	20.7	21.6	21.6	21.6	21.7	22.0	20.6	18.7	20.1
Japan	6.4	7.6	7.8	7.9	7.9	7.9	7.9	7.8	7.8	7.9
Korea	2.2	4.5	4.9	5.3	5.5	5.9	6.1	6.1	6.4	6.6
Latvia	18.9	21.5	18.4	18.4	18.7	17.7	17.6	17.3	16.0	16.0
Lithuania	25.8	13.1	13.9	14.0	13.7	13.1	17.0	16.5	16.9	17.6
Luxembourg	17.0	14.6	18.0	18.2	16.7	17.3	17.7	18.8	19.1	19.8
Mexico	1.0	4.8	9.1	9.4	9.8	9.0	9.6	9.9	9.9	9.9
Netherlands	9.6	16.2	17.1	16.6	17.2	17.5	16.3	16.0	15.8	16.1
New Zealand	19.4	17.0	17.6	18.0	18.3	18.6	19.0	19.3	19.4	20.1
Norway	22.9	21.5	20.3	19.7	19.3	19.2	19.1	19.3	19.1	19.3
Poland	6.6	6.7	7.1	7.2	7.3	7.4	7.2	6.3	6.4	4.9
Portugal	11.4	11.2	17.4	16.6	16.5	15.9	16.4	16.6	17.1	17.1
Slovak Republic	8.2	8.5	9.9	10.1	10.3	10.6	10.8	10.2	10.5	10.9
Slovenia	13.5	11.2	11.2	11.4	11.6	12.0	12.3	11.9	12.4	11.5
Spain	13.5	15.4	14.9	14.9	14.7	14.9	14.9	14.4	15.1	15.0
Sweden	26.7	17.8	17.6	17.9	18.0	18.1	17.6	17.6	17.4	17.3
Switzerland	11.3	11.3	10.7	11.0	11.0	11.2	11.3	11.4	11.8	12.1
Türkiye 1	14.7	11.6	12.4	12.4	13.2	13.6	14.0	13.9	14.4	11.2
United Kingdom	17.4	16.2	14.1	14.1	14.0	14.0	13.9	13.7	14.0	14.3
United States	17.3	17.0	18.0	18.2	18.4	16.1	16.2	16.6	17.0	17.2
Unweighted average
OECD-Average	15.8	14.5	15.2	15.1	15.0	15.0	15.1	15.0	15.0	15.0
OECD-EU 22	18.0	16.4	17.3	17.0	17.0	16.9	17.1	16.9	16.7	16.9
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/5kg84c

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	34.9	28.2	30.1	30.2	30.1	30.4	30.5	30.8	29.4	29.6
Austria	20.4	22.2	23.4	21.2	21.4	21.6	21.9	21.5	21.8	22.1
Belgium	36.0	35.5	35.1	34.5	34.3	33.9	33.5	33.5	33.6	34.2
Canada	28.9	26.5	26.8	25.8	26.1	26.1	25.8	27.1	27.2	27.4
Chile	1.3	1.0	1.2	1.3	1.3	1.3	1.3	1.3	1.3	1.3
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.6	1.3	1.8	1.9	1.9	2.1	1.9	2.3	2.6
Czech Republic	13.0	14.9	15.5	15.7	15.9	16.2	16.4	16.6	11.2	11.1
Denmark	40.3	42.9	42.1	42.0	41.8	41.2	41.2	40.9	40.9	41.2
Estonia	23.6	18.2	18.0	17.9	18.0	19.7	19.7	19.7	19.7	19.7
Finland	34.0	29.5	29.7	29.4	28.5	28.1	28.1	28.4	28.4	28.4
France	21.2	20.3	21.0	20.9	20.8	22.7	22.8	22.2	22.5	22.5
Germany	31.7	27.1	27.8	27.6	27.5	27.6	27.6	26.7	26.1	26.6
Greece	13.3	14.2	16.1	16.2	16.1	16.4	16.7	15.8	15.0	15.2
Hungary	30.3	22.8	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	36.6	32.3	33.9	33.9	33.5	33.2	33.2	33.4	33.8	33.7
Ireland	32.9	30.9	32.1	31.2	31.1	31.3	31.5	32.1	32.5	32.7
Israel	26.3	16.4	17.0	17.5	17.3	17.3	18.0	18.5	19.3	19.3
Italy	25.3	27.7	29.9	29.9	29.6	29.7	29.9	30.2	30.1	29.8
Japan	10.6	12.0	12.6	12.8	12.8	12.9	13.0	12.6	12.5	12.7
Korea	6.7	8.6	8.9	9.5	10.1	10.8	11.1	11.1	11.5	11.8
Latvia	20.4	22.4	19.3	19.4	19.7	17.8	18.0	18.2	18.5	18.8
Lithuania	28.7	15.0	15.0	15.0	15.0	15.0	19.4	19.4	19.6	20.0
Luxembourg	26.2	22.6	25.7	25.8	25.2	25.5	25.7	26.4	26.6	27.3
Mexico	8.0	11.9	13.6	13.9	14.2	13.5	14.0	14.3	14.3	14.3
Netherlands	25.4	28.4	28.9	27.6	28.0	28.3	27.2	26.6	26.6	26.8
New Zealand	24.2	23.3	23.4	23.7	23.9	24.1	24.4	24.6	24.8	25.3
Norway	30.4	27.9	26.7	26.2	25.8	25.7	25.7	25.7	25.6	26.2
Poland	7.7	7.5	7.8	7.8	7.9	8.0	7.8	7.1	7.6	7.1
Portugal	17.6	18.5	24.7	23.4	23.1	22.5	23.2	23.3	23.9	24.3
Slovak Republic	12.8	11.7	12.5	12.6	12.8	13.0	13.0	12.7	13.1	13.5
Slovenia	19.1	17.0	15.8	15.3	15.6	16.0	16.3	15.2	15.6	15.0
Spain	18.5	20.6	21.1	20.9	20.5	20.7	20.8	20.1	20.9	20.9
Sweden	36.3	30.9	30.4	31.5	31.7	31.6	30.4	29.9	29.8	29.8
Switzerland	16.2	16.3	15.6	16.0	16.0	16.1	16.2	16.4	16.8	17.1
Türkiye 1	18.0	14.9	16.6	17.0	17.4	17.7	17.9	17.8	18.1	16.2
United Kingdom	23.1	22.4	22.4	22.6	22.4	22.4	21.7	21.3	22.0	23.0
United States	24.3	22.9	23.5	23.6	23.7	21.2	21.2	21.5	21.8	21.9
Unweighted average
OECD-Average	21.7	20.2	20.6	20.4	20.4	20.4	20.6	20.5	20.5	20.6
OECD-EU 22	24.3	22.8	23.1	22.8	22.7	22.8	23.0	22.8	22.7	22.8
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/52x3d0

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	15.5	14.3	18.5	18.8	19.1	19.6	18.1	18.7	17.4	17.0
Austria	5.8	5.8	8.3	5.3	5.7	6.2	-1.6	-2.3	-1.5	-2.4
Belgium	16.7	17.2	16.0	14.0	14.0	12.9	11.6	11.5	11.9	13.4
Canada	8.9	4.9	6.9	6.4	6.8	6.8	6.4	8.0	8.1	8.5
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	2.3	-4.9	-5.1	-9.0	-8.6	-7.8	-6.4	-6.0	-12.2	-11.7
Denmark	28.4	34.0	32.2	32.2	32.1	31.1	31.1	30.9	31.0	31.2
Estonia	19.9	9.3	11.2	11.4	11.7	4.8	5.7	6.1	7.0	8.0
Finland	20.9	15.7	15.2	14.3	12.9	13.1	13.0	13.3	13.3	13.2
France	7.1	7.5	7.9	7.9	7.9	9.5	9.5	9.5	9.5	9.5
Germany	-2.6	-4.0	-2.7	-2.6	-2.6	-2.2	-2.0	-6.7	-6.2	-5.1
Greece	1.2	0.0	3.0	3.3	3.2	3.5	3.8	1.2	2.2	2.4
Hungary	10.3	10.8	4.7	1.6	0.6	0.0	0.0	0.8	1.8	3.7
Iceland	20.0	22.0	24.8	25.0	24.6	24.7	24.6	24.4	24.0	24.0
Ireland	9.0	6.5	7.2	6.6	6.4	6.9	7.4	7.9	8.3	8.8
Israel	1.1	0.0	0.0	-3.4	-2.8	-2.8	-1.9	-2.1	-1.1	-1.9
Italy	10.0	9.3	4.6	4.7	4.7	5.0	5.3	5.5	4.8	12.5
Japan	2.4	2.7	6.2	6.2	6.2	6.2	6.2	6.1	6.1	6.2
Korea	0.1	0.7	0.0	0.0	0.0	0.2	0.8	0.9	1.0	1.1
Latvia	5.4	9.0	3.2	2.6	3.8	2.1	1.2	0.0	1.1	1.2
Lithuania	16.2	7.3	7.6	4.1	0.0	8.5	14.1	12.8	13.6	13.1
Luxembourg	0.0	-0.3	3.3	3.6	0.7	1.5	2.1	4.0	4.4	6.0
Mexico	-5.7	-0.4	2.1	2.4	3.4	3.3	4.3	7.3	7.4	7.4
Netherlands	3.0	3.5	5.7	4.4	4.6	4.7	3.6	3.4	3.3	4.1
New Zealand	18.6	15.9	14.9	15.0	15.0	15.1	15.2	15.2	15.3	15.4
Norway	13.3	14.1	13.3	12.8	12.6	12.7	12.8	13.2	13.0	13.0
Poland	2.5	0.0	-2.7	-2.3	-1.6	-0.9	5.0	-1.2	-0.8	-4.6
Portugal	3.4	0.6	3.8	0.0	0.6	1.1	2.1	2.4	3.2	4.0
Slovak Republic	3.6	-2.9	-0.3	0.1	0.7	1.5	1.9	1.1	-0.2	-2.8
Slovenia	3.4	0.0	0.0	0.1	1.8	1.9	2.6	2.7	3.3	2.5
Spain	0.4	1.7	-4.8	-4.8	-4.7	-4.4	-4.1	-6.0	-3.8	-3.2
Sweden	24.7	15.0	15.0	15.3	15.4	15.4	14.8	14.8	13.8	13.5
Switzerland	4.0	3.4	2.2	2.3	2.3	2.4	2.5	2.6	2.8	3.0
Türkiye 1	13.2	7.0	8.2	7.5	7.9	8.3	8.4	8.5	8.5	5.1
United Kingdom	8.6	0.0	-3.9	-2.3	-0.3	1.1	2.6	-3.6	11.0	11.5
United States	-5.0	-7.4	-3.8	-3.1	-2.1	-5.7	-5.2	-3.6	-6.8	-1.2
Unweighted average
OECD-Average	7.5	5.7	5.9	5.3	5.3	5.4	5.7	5.3	5.7	6.0
OECD-EU 22	8.7	6.4	6.1	5.1	5.0	5.2	5.5	4.8	4.9	5.3
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/dyifcw

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	25.6	21.1	24.1	24.3	24.4	24.6	23.6	24.1	23.2	23.0
Austria	11.7	12.8	15.0	11.9	12.2	12.6	7.7	7.3	7.9	6.3
Belgium	18.9	17.7	16.7	15.1	15.0	14.6	13.4	13.3	13.7	15.0
Canada	18.4	14.6	13.7	15.2	15.4	15.5	15.2	15.9	15.9	16.0
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	4.0	-5.3	-4.5	-6.8	-6.1	-5.1	-3.7	-3.3	-8.5	-7.9
Denmark	25.9	32.1	32.2	32.1	32.0	31.5	31.6	31.5	31.6	31.9
Estonia	17.9	9.2	11.2	11.2	11.5	7.9	9.4	9.9	11.3	12.8
Finland	26.9	22.3	22.5	21.9	20.9	20.6	20.5	20.8	20.8	20.8
France	7.3	8.3	7.9	7.9	7.9	9.5	9.5	9.5	9.5	9.5
Germany	1.5	-0.6	1.0	1.0	1.0	1.2	1.3	-0.8	-0.6	0.0
Greece	7.7	7.6	9.2	9.8	9.7	10.0	10.2	9.1	9.3	9.5
Hungary	18.4	14.4	8.4	6.0	5.4	4.8	4.6	5.5	6.2	7.4
Iceland	16.1	17.3	21.3	21.4	20.7	20.8	20.7	21.2	22.2	22.2
Ireland	11.1	10.8	12.3	11.5	11.3	11.8	11.9	12.8	13.6	14.2
Israel	18.0	9.0	9.6	10.0	9.7	9.7	10.1	10.4	10.8	7.8
Italy	15.6	13.9	14.7	14.7	14.8	14.9	15.3	14.1	12.2	18.0
Japan	2.5	3.9	6.4	6.5	6.5	6.5	6.5	6.4	6.4	6.5
Korea	1.5	1.9	2.2	2.7	3.0	3.5	4.1	4.2	4.5	4.7
Latvia	11.1	13.9	8.9	8.8	9.9	9.7	9.0	8.5	8.1	8.9
Lithuania	25.8	10.8	11.4	9.4	6.6	13.1	17.0	16.5	16.9	17.6
Luxembourg	2.3	4.5	6.4	6.5	5.6	5.9	6.2	7.0	7.2	7.6
Mexico	1.0	4.8	9.1	9.4	9.8	9.0	9.6	9.9	9.9	9.9
Netherlands	4.8	15.9	16.5	16.1	16.8	17.2	15.9	15.7	15.6	16.0
New Zealand	19.4	17.0	17.6	18.0	18.3	18.6	19.0	19.3	19.4	20.1
Norway	18.1	19.0	19.1	18.6	18.3	19.2	19.1	19.3	19.1	19.3
Poland	4.8	0.0	1.1	1.3	1.8	6.4	2.4	1.9	2.1	-3.0
Portugal	6.2	3.3	7.3	4.3	4.5	5.1	5.9	6.1	6.8	7.5
Slovak Republic	5.0	-4.5	-1.4	-0.9	-0.2	0.6	1.0	0.4	-0.1	-3.0
Slovenia	4.8	2.9	2.9	3.0	3.3	3.6	3.9	4.1	4.5	4.1
Spain	5.2	7.9	7.6	7.6	7.6	7.8	8.0	7.2	8.1	8.5
Sweden	26.7	17.8	17.6	17.9	18.0	18.1	17.6	17.6	17.4	17.3
Switzerland	6.2	5.9	4.3	4.5	4.5	4.6	4.7	4.8	5.2	5.5
Türkiye 1	14.7	9.8	10.6	10.4	11.3	11.8	12.1	12.1	12.5	11.2
United Kingdom	17.4	14.6	13.5	13.5	13.4	13.4	13.3	13.1	13.4	13.8
United States	6.8	3.6	6.1	6.3	6.7	4.1	4.3	4.8	2.1	5.7
Unweighted average
OECD-Average	11.3	9.4	10.1	9.8	9.8	10.1	10.0	10.0	10.0	10.1
OECD-EU 22	12.0	9.8	10.2	9.6	9.5	10.1	9.9	9.8	9.7	9.9
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/sr01in

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	23.8	19.1	21.8	22.1	22.2	22.6	21.4	21.9	20.9	20.6
Austria	10.8	12.3	14.3	11.3	11.6	12.0	9.3	8.7	9.3	8.4
Belgium	26.4	24.8	23.9	22.4	22.2	21.4	20.7	20.6	20.8	21.9
Canada	19.5	16.2	16.9	16.5	16.6	16.7	16.5	17.2	17.2	17.3
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	6.8	4.9	5.4	4.0	4.4	5.0	5.8	6.1	0.3	0.4
Denmark	30.8	35.4	35.2	35.2	35.1	34.5	34.5	34.3	34.4	34.5
Estonia	21.1	13.7	14.6	14.6	14.8	9.7	10.8	11.1	12.2	13.2
Finland	24.5	19.7	19.7	19.0	17.8	17.6	17.5	17.8	17.8	17.8
France	10.8	11.1	11.4	10.9	10.8	12.7	12.9	11.6	11.9	11.9
Germany	13.8	9.9	11.0	10.9	10.8	11.1	11.1	9.6	9.2	9.7
Greece	6.1	6.2	7.3	7.8	7.7	8.0	8.2	6.5	7.1	7.3
Hungary	18.0	13.0	11.5	9.6	9.2	8.9	8.7	9.3	9.7	10.5
Iceland	23.2	25.3	27.5	27.3	26.7	26.8	26.7	26.6	26.5	26.4
Ireland	19.7	15.6	17.1	16.7	16.7	17.1	17.5	18.4	19.1	19.4
Israel	12.5	5.4	5.7	6.0	5.8	5.8	6.0	6.2	6.7	4.6
Italy	16.8	16.3	14.9	15.0	15.0	15.2	15.5	14.7	13.3	17.1
Japan	4.5	5.5	7.1	7.2	7.2	7.2	7.2	7.1	7.1	7.2
Korea	1.3	2.0	2.3	2.6	2.9	3.3	3.8	3.9	4.2	4.4
Latvia	13.5	16.5	12.3	12.0	12.7	11.5	11.0	10.3	10.0	10.1
Lithuania	24.3	10.8	11.4	10.0	7.7	11.3	15.9	15.0	15.6	15.8
Luxembourg	8.2	9.3	12.4	12.6	10.9	11.4	11.9	13.2	13.5	14.4
Mexico	-1.7	2.7	6.3	6.6	7.2	6.7	7.5	8.9	8.9	8.9
Netherlands	7.9	11.7	12.5	11.7	12.2	12.4	11.2	10.9	10.8	11.2
New Zealand	19.0	16.5	16.0	16.3	16.5	16.7	16.9	17.2	17.3	18.2
Norway	20.6	20.0	18.9	18.3	17.9	17.8	17.7	17.9	17.7	17.8
Poland	6.1	2.6	3.9	4.1	4.4	4.7	4.6	3.8	4.0	2.0
Portugal	8.1	7.3	9.4	9.7	10.1	9.5	10.4	10.6	11.3	11.7
Slovak Republic	6.0	3.9	5.8	6.1	6.5	7.0	7.2	6.5	6.2	4.5
Slovenia	8.1	5.7	5.7	5.8	6.5	6.6	6.9	7.0	7.3	6.6
Spain	9.3	11.5	10.9	10.9	10.8	10.9	11.0	10.0	11.2	11.3
Sweden	25.9	16.7	16.5	16.8	16.9	17.0	16.4	16.5	16.0	15.8
Switzerland	9.8	9.5	8.1	8.4	8.4	8.6	8.7	8.9	9.3	9.6
Türkiye 1	14.1	9.7	10.7	10.5	11.1	11.5	11.7	11.7	12.0	8.8
United Kingdom	16.5	15.4	12.9	12.9	12.8	12.8	12.7	12.5	12.8	13.2
United States	12.8	10.9	12.3	12.4	12.7	9.9	10.1	10.4	8.7	10.9
Unweighted average
OECD-Average	13.1	11.5	11.9	11.7	11.7	11.6	11.7	11.7	11.6	11.7
OECD-EU 22	14.7	12.7	13.0	12.6	12.5	12.5	12.7	12.4	12.3	12.5
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/qd2ux3

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	26.6	22.3	24.1	24.3	24.4	24.6	23.6	24.1	23.2	23.0
Austria	12.9	14.7	16.7	13.6	13.9	14.3	12.1	11.7	12.2	11.4
Belgium	29.0	27.5	26.8	25.5	25.4	24.7	24.1	24.0	24.2	25.1
Canada	21.7	18.5	19.2	18.5	18.7	18.7	18.5	19.2	19.1	19.2
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	7.9	7.4	7.8	6.7	7.0	7.5	8.2	8.4	2.7	2.8
Denmark	32.5	36.3	36.1	36.1	36.0	35.6	35.6	35.4	35.5	35.5
Estonia	21.9	14.8	15.4	15.5	15.6	11.8	13.0	13.5	14.6	15.9
Finland	26.9	22.3	22.5	21.9	20.9	20.6	20.5	20.8	20.8	20.8
France	12.5	12.2	12.8	12.7	12.6	14.5	14.7	13.7	14.2	14.2
Germany	17.2	13.1	13.8	13.7	13.6	13.8	13.9	12.9	12.3	12.4
Greece	8.3	8.5	9.2	9.8	9.7	10.0	10.2	9.1	9.3	9.5
Hungary	20.8	14.4	12.2	10.5	10.2	9.9	9.8	10.2	10.6	11.2
Iceland	25.3	27.4	29.2	28.9	28.2	28.2	28.2	28.1	28.1	28.1
Ireland	24.1	20.1	22.0	21.4	21.3	21.6	22.0	22.7	23.3	23.5
Israel	15.4	6.5	7.2	7.7	7.5	7.5	8.0	8.4	8.9	5.8
Italy	18.9	18.6	19.3	19.3	19.3	19.4	19.7	18.5	16.5	20.1
Japan	5.3	6.3	7.8	7.9	7.9	7.9	7.9	7.8	7.8	7.9
Korea	2.0	3.4	3.9	4.3	4.6	5.0	5.4	5.4	5.7	5.9
Latvia	15.0	17.7	13.7	13.6	14.3	13.7	13.3	12.9	12.1	12.4
Lithuania	25.8	12.0	12.6	11.7	10.2	13.1	17.0	16.5	16.9	17.6
Luxembourg	12.0	12.8	16.4	16.6	15.1	15.7	16.1	17.4	17.7	18.5
Mexico	1.0	4.8	9.1	9.4	9.8	9.0	9.6	9.9	9.9	9.9
Netherlands	9.6	16.1	16.6	15.9	16.5	16.9	15.6	15.3	15.1	15.5
New Zealand	19.4	17.0	17.6	18.0	18.3	18.6	19.0	19.3	19.4	20.1
Norway	22.3	21.5	20.3	19.7	19.3	19.2	19.1	19.3	19.1	19.3
Poland	6.6	3.6	4.7	4.8	5.1	5.4	5.3	4.5	4.6	3.4
Portugal	10.9	10.1	12.8	12.8	13.1	12.6	13.4	13.6	14.2	14.4
Slovak Republic	7.0	6.0	7.5	7.8	8.1	8.5	8.7	8.2	7.9	6.5
Slovenia	10.0	8.1	8.1	8.3	8.5	8.8	9.1	8.9	9.4	8.6
Spain	11.6	13.5	13.1	13.1	12.9	13.1	13.2	12.6	13.3	13.4
Sweden	26.7	17.8	17.6	17.9	18.0	18.1	17.6	17.6	17.4	17.3
Switzerland	11.7	11.5	10.0	10.4	10.4	10.6	10.7	10.9	11.4	11.8
Türkiye 1	14.7	11.0	11.8	11.8	12.6	13.1	13.4	13.3	13.8	11.2
United Kingdom	17.4	16.2	14.1	14.1	14.0	14.0	13.9	13.7	14.0	14.3
United States	15.1	12.6	13.9	14.0	14.3	12.2	12.3	12.9	11.8	13.7
Unweighted average
OECD-Average	14.9	13.3	13.8	13.6	13.6	13.6	13.8	13.7	13.6	13.7
OECD-EU 22	16.7	14.9	15.4	15.0	14.9	15.0	15.1	14.9	14.8	15.0
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/7oua68

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	24.4	19.8	21.8	22.1	22.2	22.6	21.4	21.9	20.9	20.6
Austria	10.8	12.6	14.6	11.9	12.2	12.6	13.0	12.4	12.8	12.9
Belgium	28.0	26.2	25.4	23.9	23.7	22.9	22.2	22.1	22.4	23.4
Canada	19.5	16.8	17.0	16.5	16.6	16.7	16.5	17.2	17.2	17.3
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Czech Republic	9.3	9.7	10.8	11.2	11.8	12.3	12.8	13.0	7.5	7.2
Denmark	30.8	35.4	35.2	35.2	35.1	34.5	34.5	34.3	34.4	34.5
Estonia	21.1	15.9	16.3	16.2	16.2	11.1	12.1	12.4	13.4	14.4
Finland	24.5	19.7	19.9	19.2	18.0	17.6	17.5	17.8	17.8	17.8
France	14.1	13.4	13.8	13.7	13.7	15.5	15.5	14.1	14.2	14.2
Germany	19.8	16.5	16.9	16.8	16.7	16.8	16.9	16.3	15.4	15.5
Greece	5.6	6.2	7.3	8.3	8.2	8.5	8.7	7.3	7.8	8.0
Hungary	21.0	13.0	16.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
Iceland	23.2	25.3	27.5	27.3	26.7	26.8	26.7	26.6	26.5	26.4
Ireland	19.7	15.6	17.1	16.7	16.7	17.1	17.5	18.4	19.1	19.4
Israel	15.0	6.6	7.2	7.6	7.4	7.4	7.7	8.0	8.6	8.6
Italy	18.0	19.1	17.9	17.9	17.9	18.1	18.3	17.5	16.0	17.1
Japan	5.8	7.0	7.1	7.2	7.2	7.2	7.2	7.1	7.1	7.2
Korea	1.6	3.2	3.5	3.8	4.1	4.4	4.7	4.7	5.0	5.2
Latvia	18.1	21.1	18.0	17.8	18.0	16.3	16.2	15.5	14.7	14.3
Lithuania	24.3	12.2	12.9	12.8	11.9	11.3	15.9	15.0	15.6	15.8
Luxembourg	11.3	9.3	12.4	12.6	10.9	11.4	11.9	13.2	13.5	14.4
Mexico	-1.7	2.7	6.3	6.6	7.2	6.7	7.5	8.9	8.9	8.9
Netherlands	7.9	11.8	13.1	12.4	13.0	13.2	12.0	11.8	11.6	11.9
New Zealand	19.0	15.9	16.0	16.3	16.5	16.7	16.9	17.2	17.3	18.2
Norway	21.3	20.0	18.9	18.3	17.9	17.8	17.7	17.9	17.7	17.8
Poland	6.1	6.2	6.8	6.8	7.0	7.1	6.9	6.0	6.0	3.9
Portugal	9.2	8.7	14.5	14.1	14.1	13.4	14.1	14.2	14.8	15.0
Slovak Republic	7.4	6.9	8.6	8.8	9.1	9.5	9.6	9.0	9.3	9.7
Slovenia	12.2	9.4	9.4	9.5	10.3	10.4	10.8	10.5	10.9	10.0
Spain	11.5	13.7	13.1	13.1	12.9	13.1	13.1	12.2	13.2	13.2
Sweden	25.9	16.7	16.5	16.8	16.9	17.0	16.4	16.5	16.0	15.8
Switzerland	11.3	11.0	10.5	10.8	10.8	10.9	11.0	11.1	11.6	11.9
Türkiye 1	14.1	10.4	11.3	11.2	11.8	12.1	12.4	12.4	12.7	8.8
United Kingdom	16.5	15.5	12.9	12.9	12.8	12.8	12.7	12.5	12.8	13.2
United States	16.8	15.4	16.5	16.6	16.7	14.7	14.7	14.8	14.9	15.0
Unweighted average
OECD-Average	14.3	12.9	13.5	13.4	13.3	13.2	13.4	13.3	13.2	13.2
OECD-EU 22	16.2	14.5	15.3	15.0	15.0	14.8	15.0	14.8	14.6	14.7
← 1. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.
StatLink https://stat.link/foi5g3

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	2010	2015	2016	2017	2018	2019	2020	2021	2022
Australia	21.1	16.0	18.5	18.8	19.1	19.6	18.1	18.7	17.4	17.0
Austria	25.6	27.0	29.2	26.5	26.9	27.2	27.7	26.8	27.3	25.7
Belgium	35.8	36.4	35.4	33.4	33.3	32.1	31.4	31.3	31.6	32.5
Canada	21.3	20.8	21.1	20.8	20.8	20.8	20.6	21.2	22.0	22.4
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0	-6.5	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	9.0	9.2	9.3	9.3	9.8	10.3	10.3	10.5	10.5	10.5
Czech Republic	20.8	18.2	19.5	20.0