3. Tax levels and tax structures, 1965-2021

Abstract

Chapter 3 provides an overview of tax levels and tax structures in OECD countries.

In all the following tables, the symbol (..) indicates not available or not applicable. The main series in this chapter cover a selection of years between 1990 and 2020. A complete series is available online. Data for 1955 and 1960 (for nineteen OECD countries) are provided in Part V of the 1998 edition of this Report.

The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

Box 3.1. Treatment of capital transfers

Footnotes to Tables 3.1 to 3.18 refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted directly from the specific taxes to which they relate, except for France, where the capital transfer has been allocated between tax headings in proportion to their tax revenues at the level of government against which these transfers were recorded.

Countries reporting capital transfers include:

Austria from 2020
Belgium from 1995
Denmark from 1971
France from 1992
Lithuania from 1999
Luxembourg from 2013
Poland from 1995
Slovenia from 1995
Switzerland from 1990

Table 3.1. Total tax revenue as % of GDP
	1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia	20.6	28.1	30.4	29.4	25.2	27.8	28.6	27.7	28.5	..
Austria 1	33.5	39.3	42.3	40.5	41.0	43.1	42.2	42.6	42.2	43.5
Belgium 1	30.8	41.4	43.8	42.9	42.9	44.1	43.8	42.4	42.5	42.0
Canada	25.0	35.1	34.7	32.5	31.0	32.8	33.5	33.1	34.3	33.2
Chile	..	16.8	18.7	22.8	19.7	20.5	21.3	21.0	19.4	22.2
Colombia	..	11.3	15.7	19.3	18.1	19.9	19.3	19.7	18.8	19.5
Costa Rica	..	22.4	21.1	23.1	22.1	22.9	23.2	23.4	22.7	24.2
Czech Republic	..	..	32.3	34.1	32.2	33.1	35.0	34.8	34.7	33.8
Denmark 1	29.1	44.4	46.9	46.4	44.8	46.1	44.2	46.9	47.1	46.9
Estonia	..	..	31.1	31.0	33.2	33.3	32.9	33.5	33.3	33.5
Finland	30.0	42.9	45.8	41.4	40.6	43.5	42.4	42.3	41.8	43.0
France 1	33.7	41.2	43.4	42.5	42.1	45.3	45.9	44.9	45.3	45.1
Germany	31.7	34.8	36.4	35.4	35.5	37.3	38.5	38.6	37.9	39.5
Greece	17.1	25.2	33.4	31.8	32.3	36.6	40.0	39.5	38.9	39.0
Hungary	..	..	38.5	39.2	36.8	38.7	36.8	36.4	36.1	34.0
Iceland	25.7	30.5	35.9	38.4	32.2	35.1	36.5	34.9	36.1	35.1
Ireland	24.5	32.4	30.8	30.8	27.7	23.2	22.3	21.9	19.9	21.1
Israel	..	..	34.1	33.3	30.3	31.0	30.7	30.0	29.6	32.2
Italy	24.6	36.3	40.5	41.6	41.7	43.0	41.7	42.3	42.7	43.3
Japan	17.3	27.7	25.3	27.2	26.2	30.2	31.5	31.5	33.2	..
Korea	..	18.6	20.9	23.7	22.4	23.7	26.7	27.2	27.7	29.9
Latvia	..	..	29.0	28.2	28.5	29.8	31.1	30.9	31.8	31.2
Lithuania 1	..	..	30.8	30.1	28.3	28.9	30.2	30.3	30.8	32.8
Luxembourg 1	27.3	34.7	37.0	35.7	35.7	34.8	39.4	39.6	38.1	38.6
Mexico	..	12.1	11.5	12.0	12.8	15.9	16.1	16.3	17.8	16.7
Netherlands	30.5	39.7	36.9	35.7	35.7	37.0	38.8	39.3	40.0	39.7
New Zealand	24.5	36.2	32.5	33.9	30.3	31.5	32.2	31.3	33.8	33.8
Norway	29.4	40.2	41.7	42.0	41.8	38.4	39.4	40.1	38.8	42.2
Poland 1	..	..	32.9	34.6	31.3	32.4	35.1	35.1	35.5	36.8
Portugal	15.7	26.5	30.9	31.8	30.4	34.4	34.7	34.5	35.3	35.8
Slovak Republic	..	..	33.6	29.2	28.0	32.6	34.2	34.6	35.2	35.8
Slovenia 1	..	..	37.7	38.0	37.8	37.3	37.2	37.0	37.2	37.4
Spain	14.3	31.5	33.0	36.4	31.3	33.8	34.7	34.7	36.7	38.4
Sweden	30.9	48.8	50.0	44.9	42.9	42.6	43.8	42.8	42.3	42.6
Switzerland 1	16.0	23.1	27.0	25.4	25.6	26.6	26.8	27.3	27.5	28.0
Türkiye	10.6	14.5	23.5	22.9	24.7	25.0	24.0	23.1	23.9	22.8
United Kingdom	30.1	32.9	32.7	32.8	32.0	31.6	32.4	32.2	32.1	33.5
United States	23.6	26.0	28.3	26.7	23.4	26.2	24.9	25.2	25.8	26.6
Unweighted average
OECD Average2	24.9	30.8	32.9	32.8	31.5	32.9	33.5	33.4	33.6	34.1
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. 2021: calculated by applying the unweighted average percentage change for 2021 in the 36 countries providing data for that year to the overall average tax to GDP ratio in 2020.
StatLink https://stat.link/oqmhlv

Table 3.2. Total tax revenue in billions of US dollars at market exchange rates
	1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia	5.6	90.8	117.3	289.9	346.5	344.3	401.2	379.6	424.2	..
Austria 1	..	68.6	83.2	157.6	160.5	164.7	192.2	189.5	182.5	207.2
Belgium 1	..	89.4	103.6	201.9	206.2	203.9	237.9	227.0	221.2	252.0
Canada	14.2	210.1	260.0	477.2	501.4	511.1	576.6	576.0	563.7	661.3
Chile	..	5.8	14.6	39.4	42.8	49.7	62.8	58.3	49.0	70.3
Colombia	..	5.1	14.7	39.8	51.8	58.4	64.4	63.7	50.8	61.3
Costa Rica	..	1.3	3.2	6.2	8.4	13.0	14.4	15.1	14.1	15.6
Czech Republic	..	..	20.0	64.9	67.4	62.3	87.1	87.8	85.4	95.3
Denmark 1	3.0	61.4	76.9	148.3	144.2	139.5	157.7	162.5	167.4	186.7
Estonia	..	..	1.8	7.0	6.5	7.6	10.1	10.4	10.4	12.5
Finland	..	49.6	57.5	106.0	101.1	102.1	116.8	113.5	113.5	127.8
France 1	..	550.7	591.8	1 130.7	1 113.7	1 104.3	1 279.6	1 224.8	1 193.8	1 335.3
Germany	..	577.4	706.9	1 210.4	1 206.8	1 252.2	1 527.5	1 501.5	1 471.2	1 683.1
Greece	..	14.6	43.5	101.3	95.9	71.6	84.8	81.0	73.2	84.3
Hungary	..	..	18.2	55.0	48.7	48.4	59.1	59.6	56.6	62.0
Iceland	0.1	2.0	3.2	8.3	4.4	6.2	9.6	8.7	7.8	9.0
Ireland	0.7	15.6	30.7	83.2	61.5	67.6	86.0	87.3	84.4	106.2
Israel	..	..	46.4	61.3	72.3	94.2	115.6	120.8	122.2	157.4
Italy	..	336.6	463.6	918.8	889.9	788.9	872.4	850.1	805.4	908.9
Japan	17.1	920.0	1 224.6	1 281.0	1 545.1	1 386.4	1 594.7	1 616.8	1 649.2	..
Korea	..	52.6	120.5	278.2	256.2	347.9	460.4	449.7	456.3	540.9
Latvia	..	..	1.8	8.8	6.8	8.1	10.7	10.6	10.7	12.1
Lithuania 1	..	..	3.8	11.9	10.5	12.0	16.2	16.6	17.4	21.5
Luxembourg 1	..	4.7	7.8	18.4	20.0	20.9	27.9	27.6	28.1	33.0
Mexico	..	35.9	81.2	126.5	135.9	186.1	198.0	207.9	193.9	216.4
Netherlands	..	132.6	153.7	302.5	301.9	283.3	354.4	357.3	363.1	402.1
New Zealand	1.4	16.1	17.3	46.0	47.0	56.8	67.4	65.1	78.2	85.9
Norway	2.4	48.2	71.4	168.5	179.3	148.2	172.0	162.3	140.6	203.6
Poland 1	..	..	56.6	148.7	150.4	154.9	206.5	209.7	213.2	249.7
Portugal	..	18.8	36.6	76.5	72.2	68.5	83.9	82.8	80.4	89.4
Slovak Republic	..	..	9.8	25.3	25.4	28.9	36.1	36.4	36.9	41.1
Slovenia 1	..	..	6.6	18.3	18.2	16.1	20.2	20.1	19.9	23.1
Spain	..	131.6	197.3	536.1	444.4	404.6	492.2	483.3	469.5	546.6
Sweden	7.8	127.7	131.5	220.7	212.7	215.5	243.2	228.7	231.5	270.6
Switzerland 1	2.6	61.6	75.5	125.4	154.6	187.1	197.2	199.5	207.1	227.2
Türkiye	1.3	30.2	64.5	156.2	192.0	215.5	186.3	175.7	171.7	186.7
United Kingdom	30.6	359.4	544.5	1 019.1	795.8	934.1	940.0	927.4	885.5	1 067.0
United States	167.0	1 552.4	2 900.5	3 868.6	3 517.1	4 773.7	5 116.0	5 385.0	5 380.2	6 112.3
Unweighted average
OECD Average	19.5	192.1	220.1	356.4	347.8	382.6	431.0	433.7	429.7	..
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/pc7uoj

Table 3.3. Tax revenue of main headings as % of GDP, 2020
							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services 3	6000 Others	Memorandum item: supranational revenues
Australia	16.8	0.0	1.3	2.9	7.6	0.0	..
Austria 1	11.7	15.5	2.8	0.6	11.5	0.2	0.2
Belgium 1	15.1	13.6	0.0	3.4	10.4	0.0	0.4
Canada	17.1	4.9	0.8	4.1	7.4	0.0	..
Chile	6.3	1.5	0.0	1.0	10.6	-0.1	..
Colombia	6.2	1.9	0.4	1.8	7.8	0.8	..
Costa Rica	4.5	8.2	1.5	0.4	7.6	0.5	..
Czech Republic	7.9	15.8	0.0	0.2	10.8	0.0	0.1
Denmark 1	30.5	0.1	0.2	2.0	14.4	0.0	0.1
Estonia	7.7	12.1	0.0	0.2	13.3	0.0	0.2
Finland	14.7	11.5	0.0	1.5	14.1	0.0	0.2
France 1	11.9	14.8	1.9	4.0	12.3	0.5	0.2
Germany	11.9	15.0	0.0	1.2	9.7	0.0	0.2
Greece	7.9	12.9	0.0	3.0	15.0	0.0	0.2
Hungary	6.6	11.1	1.0	1.1	16.3	0.0	0.1
Iceland	18.4	3.0	0.3	2.3	11.4	0.7	..
Ireland	9.7	3.3	0.2	1.0	5.6	0.0	0.1
Israel	9.8	5.1	1.1	3.1	10.4	0.0	..
Italy	14.0	13.6	0.0	2.4	11.5	1.2	0.2
Japan	10.1	13.4	0.0	2.7	6.9	0.1	..
Korea	8.6	7.8	0.1	3.9	6.8	0.6	..
Latvia	6.9	10.0	0.0	1.0	14.0	0.0	0.2
Lithuania 1	8.7	10.2	0.0	0.3	11.6	0.0	0.3
Luxembourg 1	14.5	11.1	0.0	3.8	8.7	0.0	0.3
Mexico	7.6	2.5	0.5	0.3	6.6	0.3	..
Netherlands	12.3	13.6	0.0	1.7	12.2	0.2	0.4
New Zealand	19.1	0.0	0.0	1.9	12.8	0.0	..
Norway	13.8	11.2	0.1	1.3	12.4	0.0	..
Poland 1	7.5	13.5	0.3	1.3	12.9	0.0	0.2
Portugal	9.8	10.5	0.0	1.5	13.2	0.3	0.2
Slovak Republic	7.1	15.5	0.0	0.5	12.2	0.0	0.2
Slovenia 1	7.2	16.8	0.0	0.6	12.5	0.0	0.2
Spain	10.7	13.8	0.0	2.5	9.8	0.0	0.2
Sweden	15.1	9.0	5.1	1.0	12.1	0.0	0.1
Switzerland 1	12.7	6.9	0.0	2.2	5.5	0.1	..
Türkiye	5.2	7.1	0.0	1.1	10.2	0.2	..
United Kingdom 2	11.5	6.7	0.1	3.7	10.0	0.0	0.1
United States	11.7	6.4	0.0	3.2	4.4	0.0	..
Unweighted average
OECD Average	11.3	9.2	0.5	1.9	10.6	0.2	0.2
.. Not available
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.
← 3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.
StatLink https://stat.link/4ghfmb

Table 3.4. Tax revenue of main headings as % of total tax revenue, 2020
							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services 3	6000 Others	Memorandum item: supranational revenues
Australia	59.0	0.0	4.5	10.1	26.5	0.0	..
Austria 1	27.8	36.8	6.5	1.4	27.1	0.4	0.4
Belgium 1	35.6	32.0	0.0	8.0	24.4	0.0	0.9
Canada	49.8	14.3	2.3	12.0	21.5	0.1	..
Chile	32.3	8.0	0.0	5.3	54.8	-0.5	..
Colombia	32.9	9.9	2.0	9.7	41.4	4.1	..
Costa Rica	20.1	36.1	6.5	2.0	33.3	2.0	..
Czech Republic	22.9	45.5	0.0	0.6	31.1	0.0	0.4
Denmark 1	64.7	0.1	0.4	4.2	30.6	0.0	0.3
Estonia	23.0	36.5	0.0	0.6	39.9	0.0	0.5
Finland	35.1	27.4	0.0	3.6	33.8	0.1	0.4
France 1	26.2	32.7	4.1	8.7	27.1	1.2	0.5
Germany	31.3	39.7	0.0	3.3	25.7	0.0	0.5
Greece	20.4	33.2	0.0	7.8	38.5	0.0	0.5
Hungary	18.2	30.8	2.9	2.9	45.1	0.1	0.4
Iceland	51.1	8.3	0.9	6.2	31.7	1.8	..
Ireland	49.1	16.6	1.0	5.0	28.4	0.0	0.6
Israel	33.1	17.4	3.8	10.3	35.3	0.0	..
Italy	32.8	31.8	0.0	5.7	26.9	2.7	0.4
Japan	30.4	40.4	0.0	8.1	20.9	0.3	..
Korea	30.9	28.0	0.3	14.2	24.4	2.1	..
Latvia	21.6	31.4	0.0	3.0	44.0	0.0	0.6
Lithuania 1	28.2	33.2	0.0	1.0	37.7	0.0	0.9
Luxembourg 1	38.0	29.2	0.0	10.0	22.8	0.1	0.8
Mexico	42.6	13.9	2.5	1.9	37.2	1.8	..
Netherlands	30.7	34.1	0.0	4.3	30.5	0.5	1.1
New Zealand	56.5	0.0	0.0	5.5	38.0	0.0	..
Norway	35.6	28.9	0.2	3.4	32.0	0.0	..
Poland 1	21.2	37.9	0.9	3.6	36.2	0.1	0.5
Portugal	27.7	29.6	0.0	4.2	37.5	1.0	0.5
Slovak Republic	20.2	43.9	0.0	1.4	34.6	0.0	0.4
Slovenia 1	19.4	45.2	0.1	1.7	33.6	0.0	0.4
Spain	29.1	37.4	0.0	6.7	26.7	0.0	0.6
Sweden	35.8	21.4	12.0	2.2	28.5	0.1	0.3
Switzerland 1	46.2	25.2	0.0	8.1	20.0	0.5	..
Türkiye	21.9	29.7	0.0	4.4	42.9	1.0	..
United Kingdom 2	35.8	21.0	0.4	11.6	31.2	0.0	0.4
United States	45.5	24.8	0.1	12.4	17.2	0.0	..
Unweighted average
OECD Average	33.7	26.6	1.4	5.7	32.1	0.5	0.5
.. Not available
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.
← 3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.
StatLink https://stat.link/br3ca7

Table 3.5. Tax revenue of main headings as % of GDP, 2021p
							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services 3	6000 Others	Memorandum item: supranational revenues
Australia	..	..	..	..	..	..	..
Austria 1	12.8	15.4	2.8	0.6	11.6	0.2	0.2
Belgium 1	15.0	12.9	0.0	3.6	10.6	0.0	0.4
Canada	16.4	4.8	0.8	4.0	7.3	0.0	..
Chile	8.5	1.2	0.0	1.1	11.8	-0.3	..
Colombia	6.2	1.9	0.3	1.7	8.4	0.9	..
Costa Rica	5.2	8.1	1.4	0.5	8.7	0.4	..
Czech Republic	6.3	16.4	0.0	0.2	10.9	0.0	0.2
Denmark 1	30.7	0.1	0.3	1.9	13.9	0.0	0.1
Estonia	8.4	11.6	0.0	0.2	13.4	0.0	0.2
Finland	15.5	12.0	0.0	1.5	14.0	0.0	0.2
France 1	12.0	14.8	1.8	3.8	12.2	0.4	0.2
Germany	12.9	14.9	0.0	1.2	10.5	0.0	0.2
Greece	8.1	12.8	0.0	3.0	15.1	0.0	0.2
Hungary	6.4	10.1	1.0	0.9	15.6	0.0	0.1
Iceland	17.5	3.0	0.3	2.1	11.8	0.4	..
Ireland	10.5	3.2	0.2	1.1	6.0	0.0	0.2
Israel	11.7	5.0	0.9	3.6	11.0	0.0	..
Italy	13.8	13.5	0.0	2.5	12.2	1.3	0.2
Japan	10.5	..	0.0	2.6	7.0	0.1	..
Korea	9.9	7.8	0.1	4.5	6.9	0.6	..
Latvia	7.0	9.9	0.0	0.9	13.4	0.0	0.2
Lithuania 1	9.8	10.3	0.0	0.3	12.3	0.0	0.3
Luxembourg 1	14.6	10.6	0.0	4.0	9.3	0.0	0.4
Mexico	7.3	2.3	0.3	0.3	6.2	0.3	..
Netherlands	12.5	13.1	0.0	1.7	12.2	0.1	0.5
New Zealand	19.3	0.0	0.0	1.9	12.6	0.0	..
Norway	20.4	9.7	0.1	1.2	10.9	0.0	..
Poland 1	8.0	13.0	0.6	1.3	13.9	0.0	0.2
Portugal	9.4	10.6	0.0	1.6	13.8	0.3	0.2
Slovak Republic	7.2	15.7	0.0	0.5	12.4	0.0	0.1
Slovenia 1	7.4	16.4	0.0	0.6	13.0	0.0	0.2
Spain	11.4	13.7	0.0	2.7	10.5	0.0	0.2
Sweden	15.4	9.0	5.2	1.0	12.0	0.0	0.1
Switzerland 1	13.3	6.8	0.0	2.2	5.5	0.1	..
Türkiye	5.5	6.5	0.0	1.0	9.6	0.2	..
United Kingdom 2	12.6	6.7	0.1	3.8	10.3	0.0	..
United States	12.8	6.3	0.0	3.0	4.4	0.0	..
.. Not available
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.
← 3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.
StatLink https://stat.link/kx3lna

Table 3.6. Tax revenue of main headings as % of total tax revenue, 2021p
							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services 3	6000 Others	Memorandum item: supranational revenues
Australia	..	..	..	..	..	..	..
Austria 1	29.5	35.5	6.4	1.5	26.7	0.4	0.4
Belgium 1	35.7	30.6	0.0	8.5	25.2	0.0	0.9
Canada	49.4	14.3	2.3	11.9	22.0	0.1	..
Chile	38.3	5.3	0.0	4.8	53.1	-1.5	..
Colombia	31.9	10.0	1.7	8.7	43.3	4.4	..
Costa Rica	21.4	33.2	5.8	2.0	36.0	1.6	..
Czech Republic	18.6	48.6	0.0	0.6	32.2	0.0	0.5
Denmark 1	65.6	0.1	0.6	4.0	29.7	0.0	0.3
Estonia	24.9	34.6	0.0	0.6	39.9	0.0	0.7
Finland	36.1	27.8	0.0	3.5	32.5	0.1	0.4
France 1	26.6	32.8	4.1	8.5	27.1	1.0	0.5
Germany	32.6	37.7	0.0	3.1	26.6	0.0	0.5
Greece	20.7	32.8	0.0	7.7	38.7	0.0	0.5
Hungary	18.8	29.8	2.9	2.6	45.9	0.0	0.4
Iceland	50.0	8.5	0.8	5.9	33.6	1.2	..
Ireland	49.8	15.2	0.9	5.4	28.7	0.0	0.8
Israel	36.2	15.7	2.9	11.2	34.1	0.0	..
Italy	31.9	31.2	0.0	5.9	28.1	2.9	0.5
Japan	..	..	..	..	..	..	..
Korea	33.2	26.2	0.3	15.1	23.1	2.1	..
Latvia	22.3	31.8	0.0	2.9	43.0	0.0	0.7
Lithuania 1	29.9	31.6	0.0	0.9	37.6	0.0	1.0
Luxembourg 1	38.0	27.4	0.0	10.4	24.1	0.1	1.0
Mexico	43.5	14.0	1.6	1.8	37.3	1.8	..
Netherlands	31.6	33.1	0.0	4.3	30.8	0.3	1.2
New Zealand	57.0	0.0	0.0	5.7	37.3	0.0	..
Norway	48.4	22.9	0.1	2.9	25.7	0.0	..
Poland 1	21.7	35.4	1.5	3.5	37.8	0.1	0.6
Portugal	26.4	29.6	0.0	4.4	38.7	0.9	0.5
Slovak Republic	20.2	43.9	0.0	1.3	34.6	0.0	0.4
Slovenia 1	19.7	43.8	0.1	1.6	34.7	0.0	0.5
Spain	29.9	35.6	0.0	7.1	27.4	0.0	0.7
Sweden	36.1	21.2	12.2	2.3	28.2	0.1	0.3
Switzerland 1	47.6	24.3	0.0	8.0	19.6	0.5	..
Türkiye	24.0	28.6	0.0	4.2	42.1	1.0	..
United Kingdom 2	37.6	19.9	0.4	11.4	30.7	0.0	..
United States	48.2	23.8	0.1	11.4	16.6	0.0	..
.. Not available
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.
← 3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.
StatLink https://stat.link/harypb

Table 3.7. Taxes on income and profits (1000) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	16.0	17.6	14.3	16.4	16.8	57.1	57.9	56.7	59.2	59.0
Austria 1	10.0	12.0	11.5	12.5	11.7	25.5	28.3	28.1	29.5	27.8
Belgium 1	15.3	16.9	14.7	15.0	15.1	36.9	38.6	34.2	35.4	35.6
Canada	17.0	17.4	14.5	16.1	17.1	48.6	50.1	46.6	48.7	49.8
Chile	3.9	4.4	7.5	7.3	6.3	23.2	23.3	38.1	34.8	32.3
Colombia	3.4	3.6	4.8	6.4	6.2	29.9	23.2	26.6	32.3	32.9
Costa Rica	2.3	2.8	3.8	4.9	4.5	10.0	13.2	17.1	20.9	20.1
Czech Republic	..	7.4	6.5	7.9	7.9	..	22.8	20.2	22.8	22.9
Denmark 1	27.2	28.8	27.5	30.4	30.5	61.2	61.4	61.5	64.8	64.7
Estonia	..	7.7	6.6	7.3	7.7	..	24.8	19.8	21.9	23.0
Finland	16.8	19.7	14.4	14.8	14.7	39.2	43.1	35.5	35.0	35.1
France 1	6.6	10.8	9.5	11.5	11.9	16.1	24.8	22.6	25.7	26.2
Germany	11.3	11.0	10.1	12.6	11.9	32.4	30.1	28.3	32.6	31.3
Greece	5.0	9.0	7.1	8.5	7.9	19.9	26.8	22.0	21.6	20.4
Hungary	..	9.4	7.6	6.4	6.6	..	24.3	20.7	17.6	18.2
Iceland	9.0	14.3	14.3	17.4	18.4	29.7	39.9	44.3	49.9	51.1
Ireland	12.3	13.4	11.1	10.0	9.7	38.0	43.6	40.1	45.6	49.1
Israel	..	13.4	8.8	9.8	9.8	..	39.4	29.0	32.6	33.1
Italy	13.2	13.4	13.6	13.4	14.0	36.5	33.2	32.7	31.6	32.8
Japan	13.9	8.8	7.9	9.7	10.1	50.2	34.8	30.2	30.8	30.4
Korea	6.1	6.0	6.3	9.0	8.6	32.8	28.8	28.0	33.2	30.9
Latvia	..	7.0	7.1	6.6	6.9	..	24.1	25.0	21.4	21.6
Lithuania 1	..	8.3	4.6	8.8	8.7	..	27.0	16.2	29.0	28.2
Luxembourg 1	13.9	13.5	12.9	15.5	14.5	40.2	36.5	36.2	39.2	38.0
Mexico	4.1	4.1	5.1	6.9	7.6	34.0	36.0	39.8	42.4	42.6
Netherlands	12.8	9.6	9.9	12.2	12.3	32.3	25.9	27.9	31.0	30.7
New Zealand	21.6	19.5	16.3	17.2	19.1	59.6	60.0	53.8	55.1	56.5
Norway	14.2	18.9	19.8	16.4	13.8	35.2	45.3	47.3	40.9	35.6
Poland 1	..	6.7	6.3	7.5	7.5	..	20.4	20.1	21.4	21.2
Portugal	6.8	9.1	8.1	9.5	9.8	25.7	29.4	26.7	27.4	27.7
Slovak Republic	..	6.9	5.3	7.1	7.1	..	20.5	18.8	20.5	20.2
Slovenia 1	..	6.8	7.4	7.2	7.2	..	18.0	19.6	19.5	19.4
Spain	9.7	9.3	8.7	9.9	10.7	30.6	28.1	28.0	28.6	29.1
Sweden	20.3	21.4	15.3	15.3	15.1	41.6	42.7	35.7	35.7	35.8
Switzerland 1	10.8	11.8	11.7	13.1	12.7	46.8	43.8	45.7	48.2	46.2
Türkiye	4.9	6.9	5.3	5.6	5.2	33.5	29.5	21.3	24.2	21.9
United Kingdom	12.9	12.9	12.0	11.2	11.5	39.3	39.5	37.4	34.6	35.8
United States	11.8	14.2	9.9	11.6	11.7	45.2	50.1	42.3	46.1	45.5
Unweighted average
OECD Average	11.5	11.4	10.2	11.3	11.3	36.2	33.9	32.2	34.0	33.7
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/evzfwx

Table 3.8. Taxes on personal income (1100) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	12.1	11.5	9.7	11.7	11.5	43.0	37.7	38.7	42.0	40.1
Austria 1	8.2	9.3	9.2	9.6	9.4	21.0	22.0	22.4	22.6	22.2
Belgium 1	13.2	13.8	12.1	11.3	11.8	32.0	31.4	28.2	26.6	27.8
Canada	14.3	12.8	10.9	11.9	12.6	40.8	36.8	35.0	36.1	36.9
Chile	0.9	1.4	1.3	1.5	2.0	5.6	7.6	6.8	7.2	10.2
Colombia	0.2	0.8	1.0	1.3	1.4	1.8	4.9	5.3	6.8	7.7
Costa Rica	..	..	1.0	1.4	1.5	..	..	4.6	6.1	6.8
Czech Republic	..	4.2	3.3	4.4	4.7	..	12.9	10.2	12.7	13.4
Denmark 1	24.0	24.7	23.3	24.5	25.5	54.0	52.6	52.0	52.2	54.2
Estonia	..	6.8	5.3	5.5	6.0	..	22.0	15.9	16.5	18.1
Finland	14.9	14.0	12.0	12.3	12.5	34.7	30.6	29.5	29.0	30.0
France 1	4.4	7.8	7.2	9.3	9.5	10.7	17.9	17.0	20.7	21.0
Germany	9.6	9.2	8.6	10.6	10.2	27.6	25.3	24.1	27.4	27.0
Greece	3.6	4.3	4.0	6.0	6.3	14.1	13.0	12.4	15.2	16.3
Hungary	..	7.2	6.4	5.2	5.3	..	18.6	17.4	14.2	14.6
Iceland	8.2	12.5	11.7	14.3	15.6	26.9	34.8	36.4	41.0	43.1
Ireland	10.7	9.8	8.8	6.9	6.5	33.1	31.9	31.6	31.6	32.9
Israel	..	9.9	5.4	6.2	6.5	..	28.9	17.9	20.8	21.9
Italy	9.5	10.1	11.2	10.9	11.4	26.3	24.8	26.9	25.8	26.8
Japan	7.7	5.3	4.9	5.9	6.2	27.8	21.0	18.6	18.8	18.7
Korea	3.7	3.1	3.2	4.8	5.2	20.0	14.6	14.2	17.5	18.8
Latvia	..	5.5	6.2	6.5	6.1	..	18.8	21.6	20.9	19.3
Lithuania 1	..	7.6	3.6	7.2	7.1	..	24.8	12.7	23.9	23.0
Luxembourg 1	8.3	6.8	7.4	9.5	9.7	24.1	18.5	20.9	24.0	25.5
Mexico	..	..	2.3	3.4	3.7	..	..	18.3	20.8	21.0
Netherlands	9.8	5.6	7.7	8.5	9.2	24.7	15.1	21.5	21.6	22.9
New Zealand	17.4	14.0	11.4	12.4	13.0	48.0	43.1	37.7	39.7	38.5
Norway	10.5	10.1	9.9	10.4	11.4	26.2	24.2	23.7	25.9	29.4
Poland 1	..	4.3	4.3	5.3	5.3	..	13.2	13.9	15.1	14.8
Portugal	4.2	5.3	5.4	6.3	7.0	15.9	17.0	17.7	18.4	19.9
Slovak Republic	..	3.3	2.6	3.8	3.8	..	9.9	9.3	10.9	10.8
Slovenia 1	..	5.5	5.6	5.3	5.2	..	14.6	14.7	14.2	14.1
Spain	6.9	6.4	6.9	7.9	8.7	21.7	19.3	22.1	22.7	23.7
Sweden	18.8	17.7	12.1	12.3	12.2	38.5	35.4	28.1	28.7	28.8
Switzerland 1	7.5	7.9	8.1	8.4	8.8	32.3	29.4	31.8	30.7	32.1
Türkiye	3.9	5.2	3.5	3.8	3.1	26.8	22.2	14.0	16.3	13.2
United Kingdom	9.7	9.5	9.1	8.9	9.2	29.4	29.0	28.5	27.6	28.6
United States	9.8	11.9	8.1	10.3	10.4	37.7	42.2	34.8	40.7	40.6
Unweighted average
OECD Average	9.3	8.5	7.2	8.0	8.3	27.6	24.1	22.0	23.5	24.1
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/tsz70j

Table 3.9. Taxes on corporate income (1200) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	4.0	6.1	4.5	4.7	5.4	14.1	20.2	17.9	17.1	18.8
Austria 1	1.4	1.9	1.9	2.7	2.2	3.6	4.6	4.6	6.4	5.1
Belgium 1	2.0	3.1	2.5	3.7	3.3	4.8	7.2	5.9	8.7	7.7
Canada	2.5	4.2	3.2	3.7	4.1	7.0	12.2	10.5	11.3	11.8
Chile	2.1	2.1	4.0	4.9	4.7	12.4	11.2	20.4	23.4	24.3
Colombia	1.6	2.6	3.8	4.7	4.3	13.9	16.7	20.7	24.1	23.0
Costa Rica	..	..	2.3	2.8	1.9	..	..	10.3	11.9	8.4
Czech Republic	..	3.2	3.2	3.5	3.3	..	9.9	10.0	10.1	9.4
Denmark 1	1.7	3.2	2.3	3.2	2.9	3.9	6.8	5.1	6.7	6.1
Estonia	..	0.9	1.3	1.8	1.6	..	2.8	4.0	5.5	4.9
Finland	1.9	5.7	2.4	2.5	2.1	4.5	12.5	6.0	6.0	5.1
France 1	2.2	3.0	2.3	2.2	2.3	5.3	6.9	5.5	4.9	5.1
Germany	1.7	1.8	1.5	2.0	1.6	4.8	4.8	4.2	5.2	4.3
Greece	1.4	4.0	2.6	2.2	1.2	5.5	11.9	7.9	5.6	3.1
Hungary	..	2.2	1.2	1.2	1.3	..	5.7	3.3	3.4	3.6
Iceland	0.8	1.2	0.9	2.1	2.2	2.8	3.3	2.7	5.9	6.1
Ireland	1.6	3.6	2.4	3.1	3.2	4.9	11.7	8.5	14.0	16.1
Israel	..	3.2	2.6	3.0	2.7	..	9.5	8.6	10.1	9.2
Italy	3.6	2.8	2.3	2.0	2.1	10.0	6.9	5.5	4.6	4.8
Japan	6.2	3.5	3.0	3.8	3.9	22.4	13.7	11.6	12.0	11.7
Korea	2.4	3.0	3.1	4.3	3.4	12.8	14.1	13.8	15.7	12.1
Latvia	..	1.5	1.0	0.2	0.7	..	5.3	3.4	0.5	2.3
Lithuania 1	..	0.7	1.0	1.6	1.6	..	2.2	3.5	5.1	5.1
Luxembourg 1	5.6	6.7	5.4	6.0	4.8	16.1	18.0	15.3	15.2	12.5
Mexico	..	..	1.8	3.3	3.6	..	..	14.4	20.1	20.1
Netherlands	3.0	4.0	2.3	3.7	3.1	7.5	10.9	6.4	9.4	7.8
New Zealand	2.3	4.0	3.7	3.9	5.2	6.5	12.4	12.2	12.5	15.4
Norway	3.6	8.8	9.9	6.0	2.4	9.0	21.0	23.6	15.0	6.2
Poland 1	..	2.4	1.9	2.2	2.3	..	7.3	6.2	6.3	6.4
Portugal	2.1	3.7	2.7	3.1	2.8	8.0	11.9	9.0	9.0	7.9
Slovak Republic	..	2.6	2.4	3.1	3.0	..	7.6	8.7	8.9	8.6
Slovenia 1	..	1.1	1.8	2.0	1.9	..	3.0	4.9	5.3	5.2
Spain	2.8	2.9	1.8	2.1	2.0	8.8	8.8	5.9	5.9	5.3
Sweden	1.5	3.6	3.2	3.0	3.0	3.1	7.3	7.6	7.0	7.0
Switzerland 1	1.7	2.4	2.6	3.1	3.0	7.3	8.8	10.1	11.2	11.0
Türkiye	1.0	1.7	1.8	1.8	2.1	6.7	7.3	7.3	7.9	8.7
United Kingdom	3.3	3.5	2.8	2.3	2.3	9.9	10.6	8.9	7.1	7.3
United States	2.0	2.2	1.8	1.4	1.3	7.5	7.9	7.5	5.4	4.9
Unweighted average
OECD Average	2.4	3.1	2.7	3.0	2.8	8.3	9.5	9.0	9.6	9.0
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/ujafz3

Table 3.10. Social security contributions (2000) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Austria 1	12.9	14.3	14.0	14.9	15.5	32.9	33.8	34.2	34.9	36.8
Belgium 1	13.7	13.5	13.9	13.2	13.6	33.2	30.8	32.4	31.1	32.0
Canada	4.3	4.7	4.6	4.7	4.9	12.1	13.6	14.9	14.2	14.3
Chile	1.5	1.4	1.3	1.5	1.5	9.0	7.3	6.8	7.3	8.0
Colombia	0.9	2.6	2.1	1.9	1.9	7.9	16.3	11.7	9.5	9.9
Costa Rica	6.5	6.4	7.3	8.0	8.2	28.9	30.4	33.1	34.2	36.1
Czech Republic	..	14.3	14.4	15.4	15.8	..	44.3	44.8	44.1	45.5
Denmark 1	0.0	0.6	0.1	0.0	0.1	0.0	1.4	0.2	0.1	0.1
Estonia	..	10.9	12.7	11.7	12.1	..	35.1	38.4	35.0	36.5
Finland	11.0	11.5	12.0	11.8	11.5	25.6	25.2	29.7	27.9	27.4
France 1	18.1	15.6	16.1	14.8	14.8	44.1	35.8	38.2	33.0	32.7
Germany	13.0	14.2	13.8	14.6	15.0	37.5	39.0	38.9	37.9	39.7
Greece	7.6	10.1	11.0	12.1	12.9	30.2	30.3	34.2	30.8	33.2
Hungary	..	11.3	11.6	11.7	11.1	..	29.4	31.4	32.0	30.8
Iceland	1.0	2.8	3.8	3.2	3.0	3.1	7.7	11.7	9.2	8.3
Ireland	4.6	3.7	5.1	3.7	3.3	14.1	11.9	18.2	16.8	16.6
Israel	..	5.0	5.1	5.2	5.1	..	14.6	16.8	17.3	17.4
Italy	11.9	11.6	13.0	13.2	13.6	32.9	28.5	31.1	31.2	31.8
Japan	7.3	8.9	10.8	12.9	13.4	26.5	35.2	41.1	41.1	40.4
Korea	1.9	3.5	5.2	7.3	7.8	10.1	16.7	23.3	26.7	28.0
Latvia	..	9.7	8.6	9.5	10.0	..	33.5	30.1	30.7	31.4
Lithuania 1	..	9.9	11.6	9.7	10.2	..	32.2	41.1	31.9	33.2
Luxembourg 1	9.6	9.7	10.3	11.0	11.1	27.5	26.1	29.0	27.8	29.2
Mexico	2.0	2.1	2.1	2.3	2.5	16.8	18.0	16.2	13.8	13.9
Netherlands	14.9	14.3	12.9	13.4	13.6	37.4	38.7	36.3	34.2	34.1
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Norway	10.6	8.8	9.4	10.6	11.2	26.3	21.0	22.4	26.4	28.9
Poland 1	..	12.9	10.8	13.2	13.5	..	39.2	34.4	37.6	37.9
Portugal	7.2	7.9	8.6	9.6	10.5	27.2	25.6	28.4	27.9	29.6
Slovak Republic	..	13.9	11.9	15.0	15.5	..	41.4	42.6	43.3	43.9
Slovenia 1	..	14.9	15.8	15.6	16.8	..	39.6	41.8	42.2	45.2
Spain	11.2	11.5	11.9	12.3	13.8	35.4	34.9	37.9	35.3	37.4
Sweden	13.3	12.7	10.8	9.2	9.0	27.2	25.5	25.1	21.4	21.4
Switzerland 1	5.4	6.5	6.1	6.5	6.9	23.3	24.2	23.7	23.7	25.2
Türkiye	2.9	4.4	6.1	7.3	7.1	19.7	18.7	24.9	31.4	29.7
United Kingdom	5.6	5.5	6.0	6.4	6.7	17.0	16.8	18.9	19.7	21.0
United States	6.7	6.7	6.1	6.1	6.4	25.6	23.6	26.1	24.3	24.8
Unweighted average
OECD Average	7.1	8.4	8.6	8.9	9.2	21.8	24.9	26.6	25.9	26.6
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/jpd627

Table 3.11. Taxes on payroll and workforce (3000) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	1.7	1.4	1.3	1.3	1.3	6.1	4.5	5.2	4.7	4.5
Austria 1	2.4	2.7	2.8	2.7	2.8	6.0	6.4	6.9	6.4	6.5
Belgium 1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Canada	0.8	0.7	0.6	0.8	0.8	2.3	2.1	2.1	2.3	2.3
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.7	0.7	0.3	0.4	0.0	4.2	4.1	1.7	2.0
Costa Rica	1.4	1.3	1.3	1.4	1.5	6.4	6.3	5.9	5.9	6.5
Czech Republic	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Denmark 1	0.3	0.2	0.2	0.3	0.2	0.7	0.4	0.5	0.6	0.4
Estonia	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Finland	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
France 1	0.8	1.0	1.3	1.8	1.9	1.9	2.3	3.2	4.0	4.1
Germany	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Greece	0.2	0.0	0.0	0.0	0.0	0.7	0.0	0.0	0.0	0.0
Hungary	..	1.4	0.4	1.0	1.0	..	3.6	1.1	2.9	2.9
Iceland	1.1	0.0	0.2	0.3	0.3	3.5	0.1	0.5	0.9	0.9
Ireland	0.4	0.0	0.2	0.2	0.2	1.3	0.0	0.7	1.0	1.0
Israel	..	1.2	1.2	1.1	1.1	..	3.6	3.8	3.8	3.8
Italy	0.1	0.0	0.0	0.0	0.0	0.3	0.0	0.0	0.0	0.0
Japan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea	0.1	0.0	0.1	0.1	0.1	0.4	0.2	0.2	0.3	0.3
Latvia	..	0.0	0.0	0.0	0.0	..	0.0	0.1	0.0	0.0
Lithuania 1	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Luxembourg 1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Mexico	0.2	0.2	0.3	0.4	0.5	1.8	1.5	2.2	2.5	2.5
Netherlands	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Norway	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0	0.1	0.2
Poland 1	..	0.2	0.3	0.3	0.3	..	0.7	0.8	0.7	0.9
Portugal	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Slovak Republic	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Slovenia 1	..	1.5	0.1	0.0	0.0	..	4.1	0.2	0.1	0.1
Spain	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sweden	1.2	2.1	3.0	5.3	5.1	2.5	4.2	7.0	12.4	12.0
Switzerland 1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Türkiye	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
United Kingdom	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0	0.4	0.4
United States	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.1
Unweighted average
OECD Average	0.4	0.4	0.4	0.5	0.5	1.2	1.2	1.2	1.3	1.4
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/kip7um

Table 3.12. Taxes on property (4000) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	2.5	2.7	2.4	2.7	2.9	9.0	8.8	9.4	9.8	10.1
Austria 1	1.1	0.6	0.5	0.5	0.6	2.7	1.3	1.3	1.3	1.4
Belgium 1	1.6	2.1	3.1	3.4	3.4	3.8	4.7	7.2	8.1	8.0
Canada	3.5	3.3	3.8	3.8	4.1	10.0	9.5	12.3	11.6	12.0
Chile	1.0	1.3	0.8	1.1	1.0	6.2	7.0	4.1	5.5	5.3
Colombia	0.2	1.0	1.6	1.8	1.8	2.2	6.6	8.7	9.1	9.7
Costa Rica	0.3	0.2	0.3	0.4	0.4	1.3	0.9	1.5	1.9	2.0
Czech Republic	..	0.5	0.4	0.4	0.2	..	1.4	1.3	1.2	0.6
Denmark 1	1.9	1.6	1.9	2.0	2.0	4.3	3.3	4.1	4.3	4.2
Estonia	..	0.4	0.3	0.2	0.2	..	1.2	1.0	0.6	0.6
Finland	1.1	1.1	1.1	1.4	1.5	2.4	2.4	2.7	3.4	3.6
France 1	2.6	3.0	3.5	3.9	4.0	6.3	6.9	8.4	8.7	8.7
Germany	1.2	0.8	0.8	1.1	1.2	3.4	2.3	2.3	2.9	3.3
Greece	1.2	2.6	1.7	3.1	3.0	4.6	7.7	5.2	7.7	7.8
Hungary	..	0.7	1.1	0.9	1.1	..	1.7	3.1	2.6	2.9
Iceland	2.6	2.4	2.1	1.9	2.3	8.4	6.6	6.5	5.5	6.2
Ireland	1.5	1.8	1.4	1.2	1.0	4.6	5.7	5.1	5.7	5.0
Israel	..	3.2	3.4	3.2	3.1	..	9.5	11.1	10.6	10.3
Italy	0.8	1.9	2.0	2.4	2.4	2.3	4.6	4.8	5.7	5.7
Japan	2.6	2.7	2.6	2.6	2.7	9.4	10.5	9.7	8.2	8.1
Korea	2.2	2.6	2.5	3.1	3.9	11.8	12.4	11.3	11.4	14.2
Latvia	..	1.1	0.9	0.9	1.0	..	3.8	3.0	3.0	3.0
Lithuania 1	..	0.5	0.4	0.3	0.3	..	1.5	1.3	1.0	1.0
Luxembourg 1	2.9	4.0	2.5	3.9	3.8	8.4	10.7	7.0	9.8	10.0
Mexico	0.2	0.2	0.3	0.3	0.3	1.9	1.8	2.3	2.0	1.9
Netherlands	1.5	1.9	1.4	1.5	1.7	3.7	5.3	3.8	3.8	4.3
New Zealand	2.5	1.7	2.0	1.9	1.9	6.8	5.3	6.6	6.2	5.5
Norway	1.2	1.0	1.1	1.3	1.3	2.9	2.3	2.6	3.2	3.4
Poland 1	..	1.4	1.3	1.3	1.3	..	4.3	4.2	3.6	3.6
Portugal	0.7	1.1	1.1	1.4	1.5	2.7	3.7	3.7	4.2	4.2
Slovak Republic	..	0.6	0.4	0.4	0.5	..	1.8	1.4	1.2	1.4
Slovenia 1	..	0.6	0.6	0.6	0.6	..	1.7	1.6	1.7	1.7
Spain	1.7	2.1	2.1	2.5	2.5	5.5	6.5	6.6	7.1	6.7
Sweden	1.7	1.7	1.0	0.9	1.0	3.5	3.3	2.4	2.2	2.2
Switzerland 1	2.1	2.6	2.0	2.1	2.2	8.9	9.7	7.7	7.7	8.1
Türkiye	0.3	0.7	1.0	1.0	1.1	2.3	3.2	4.1	4.2	4.4
United Kingdom	2.7	3.7	3.8	4.0	3.7	8.2	11.4	12.0	12.4	11.6
United States	3.1	2.9	3.1	3.0	3.2	11.7	10.3	13.5	12.1	12.4
Unweighted average
OECD Average	1.7	1.7	1.6	1.8	1.9	5.5	5.3	5.4	5.6	5.7
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/2lqr16

Table 3.13. Taxes on goods and services (5000) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	7.8	8.8	7.2	7.3	7.6	27.8	28.8	28.8	26.3	26.5
Austria 1	12.4	12.4	11.7	11.7	11.5	31.5	29.3	28.7	27.5	27.1
Belgium 1	10.8	11.3	11.2	10.8	10.4	26.1	25.9	26.1	25.4	24.4
Canada	9.1	8.4	7.4	7.6	7.4	25.8	24.2	24.0	23.1	21.5
Chile	10.6	11.9	10.1	11.1	10.6	62.9	63.8	51.2	53.0	54.8
Colombia	6.1	7.3	8.2	8.5	7.8	53.8	46.3	45.1	43.0	41.4
Costa Rica	10.2	9.9	8.9	8.1	7.6	45.5	46.7	40.3	34.8	33.3
Czech Republic	..	10.2	10.9	11.1	10.8	..	31.5	33.8	31.9	31.1
Denmark 1	15.0	15.7	15.0	14.2	14.4	33.9	33.5	33.6	30.2	30.6
Estonia	..	12.1	13.5	14.2	13.3	..	38.8	40.7	42.4	39.9
Finland	14.0	13.4	13.0	14.2	14.1	32.5	29.2	32.0	33.7	33.8
France 1	11.7	11.5	11.2	12.4	12.3	28.4	26.4	26.6	27.6	27.1
Germany	9.3	10.4	10.8	10.3	9.7	26.7	28.5	30.5	26.6	25.7
Greece	11.2	11.8	12.5	15.8	15.0	44.5	35.2	38.6	39.9	38.5
Hungary	..	15.6	15.9	16.3	16.3	..	40.6	43.3	44.7	45.1
Iceland	15.6	16.3	11.5	11.4	11.4	51.3	45.3	35.8	32.8	31.7
Ireland	13.6	11.9	9.9	6.8	5.6	41.9	38.8	35.8	30.9	28.4
Israel	..	11.2	11.9	10.7	10.4	..	32.9	39.2	35.7	35.3
Italy	10.2	11.4	11.1	12.0	11.5	28.0	28.2	26.6	28.3	26.9
Japan	3.8	4.9	4.9	6.2	6.9	13.7	19.3	18.7	19.7	20.9
Korea	8.2	8.0	7.5	7.0	6.8	44.3	38.4	33.7	25.8	24.4
Latvia	..	11.2	11.9	13.9	14.0	..	38.6	41.8	44.9	44.0
Lithuania 1	..	12.1	11.7	11.5	11.6	..	39.4	41.4	38.1	37.7
Luxembourg 1	8.2	9.8	9.9	9.2	8.7	23.6	26.6	27.6	23.1	22.8
Mexico	5.3	4.8	4.9	6.2	6.6	44.0	41.7	38.0	37.6	37.2
Netherlands	10.5	10.9	11.2	12.1	12.2	26.4	29.7	31.5	30.7	30.5
New Zealand	12.1	11.3	12.0	12.1	12.8	33.6	34.7	39.6	38.7	38.0
Norway	14.3	13.1	11.6	11.8	12.4	35.5	31.4	27.7	29.3	32.0
Poland 1	..	11.6	12.6	12.8	12.9	..	35.3	40.3	36.5	36.2
Portugal	11.7	12.6	12.3	13.7	13.2	44.2	40.7	40.4	39.8	37.5
Slovak Republic	..	12.2	10.4	12.1	12.2	..	36.3	37.2	35.0	34.6
Slovenia 1	..	13.8	13.9	13.5	12.5	..	36.6	36.8	36.5	33.6
Spain	9.0	10.1	8.6	10.0	9.8	28.4	30.6	27.5	28.9	26.7
Sweden	12.2	12.1	12.7	12.1	12.1	25.0	24.2	29.7	28.2	28.5
Switzerland 1	4.8	6.0	5.8	5.4	5.5	20.9	22.2	22.5	19.9	20.0
Türkiye	4.1	9.9	11.8	9.0	10.2	27.9	42.0	47.7	39.0	42.9
United Kingdom	10.2	10.6	10.1	10.6	10.0	31.0	32.3	31.7	32.8	31.2
United States	4.5	4.5	4.2	4.4	4.4	17.5	16.0	18.1	17.5	17.2
Unweighted average
OECD Average	9.9	10.8	10.5	10.7	10.6	33.7	33.9	34.0	32.6	32.1
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/dzc8e1

Table 3.14. Value added taxes (5111) as % of GDP and as % of total tax revenue
	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	0.0	3.4	3.3	3.2	3.5	0.0	11.1	13.1	11.7	12.4
Austria 1	8.2	7.9	7.7	7.7	7.4	20.8	18.7	18.7	18.0	17.6
Belgium 1	6.8	7.1	7.0	6.6	6.4	16.4	16.1	16.2	15.6	15.0
Canada	0.0	3.2	4.2	4.5	4.5	0.0	9.2	13.7	13.5	13.2
Chile	6.3	7.8	7.6	8.3	8.0	37.4	41.8	38.5	39.9	41.1
Colombia	2.6	4.3	5.3	5.8	5.4	22.6	27.6	29.3	29.6	28.7
Costa Rica	4.1	4.8	4.6	4.3	4.5	18.1	22.8	21.0	18.5	19.7
Czech Republic	..	5.9	6.6	7.5	7.4	..	18.3	20.5	21.6	21.3
Denmark 1	8.3	9.1	9.4	9.4	9.8	18.7	19.5	20.9	20.0	20.8
Estonia	..	8.4	8.5	8.9	8.9	..	27.1	25.7	26.7	26.7
Finland	8.3	8.0	8.3	9.2	9.2	19.3	17.4	20.4	21.7	22.1
France 1	7.6	7.2	6.8	7.1	7.0	18.4	16.7	16.1	15.9	15.4
Germany	5.8	6.7	7.0	7.0	6.5	16.6	18.4	19.8	18.2	17.2
Greece	6.2	6.3	7.1	8.4	7.8	24.6	18.9	22.0	21.3	20.1
Hungary	..	8.7	8.5	9.5	9.8	..	22.5	23.0	26.2	27.1
Iceland	8.7	10.2	7.4	8.0	8.0	28.4	28.5	22.8	22.9	22.0
Ireland	6.6	7.0	6.0	4.3	3.4	20.4	22.9	21.7	19.6	17.2
Israel	..	7.2	7.4	7.1	7.1	..	21.0	24.3	23.8	23.9
Italy	5.3	6.2	6.1	6.2	6.0	14.7	15.4	14.5	14.7	14.1
Japan	1.2	2.3	2.5	4.2	4.9	4.4	9.1	9.6	13.2	14.9
Korea	3.5	3.6	3.9	4.3	4.2	18.7	17.0	17.5	15.7	15.1
Latvia	..	6.9	6.6	8.6	8.7	..	23.9	23.3	27.8	27.5
Lithuania 1	..	7.5	7.8	7.9	7.9	..	24.4	27.5	26.0	25.6
Luxembourg 1	4.2	4.9	6.2	5.8	5.7	12.1	13.2	17.3	14.7	14.9
Mexico	3.2	2.8	3.8	3.8	4.2	26.1	24.7	29.4	23.4	23.8
Netherlands	6.5	6.4	6.7	7.1	7.4	16.5	17.3	18.7	18.2	18.5
New Zealand	8.1	8.1	9.3	9.5	10.4	22.4	24.9	30.7	30.4	30.6
Norway	7.6	8.2	7.8	8.6	9.1	18.8	19.8	18.6	21.5	23.6
Poland 1	..	6.9	7.6	7.9	8.0	..	21.0	24.2	22.6	22.4
Portugal	5.2	7.6	7.5	8.8	8.4	19.6	24.5	24.8	25.4	23.8
Slovak Republic	..	6.8	6.1	7.3	7.4	..	20.4	21.8	21.0	21.0
Slovenia 1	..	8.5	8.1	8.0	7.5	..	22.7	21.3	21.6	20.2
Spain	5.0	5.8	5.2	6.5	6.3	15.7	17.6	16.5	18.7	17.1
Sweden	7.3	8.2	9.0	9.1	9.2	14.9	16.4	21.1	21.3	21.6
Switzerland 1	2.7	3.5	3.3	3.1	3.1	11.5	13.0	12.7	11.3	11.3
Türkiye	2.7	5.7	5.4	4.2	4.6	18.3	24.2	21.7	18.1	19.2
United Kingdom	5.5	5.9	6.1	6.9	6.5	16.9	18.1	19.0	21.3	20.2
United States	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Unweighted average
OECD Average	5.1	6.3	6.4	6.7	6.7	17.0	19.6	20.5	20.3	20.2
.. Not available
Note: Full time series can be accessed at http://oe.cd/full-time-series.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://stat.link/nmrfg9

Table 3.15. Tax revenues of sub-sectors of general government as % of GDP
	Supranational			Central government			State or Regional government			Local government			Social Security Funds
	1975	1995	2020	1975	1995	2020	1975	1995	2020	1975	1995	2020	1975	1995	2020
Federal countries
Australia	..	..	..	20.3	21.9	23.1	4.0	5.4	4.5	1.1	1.0	1.0	0.0	0.0	0.0
Austria 1	..	0.2	0.2	18.8	26.7	26.7	3.9	0.7	0.9	4.5	1.7	1.3	9.2	12.0	13.1
Belgium 1	0.6	0.4	0.4	25.4	25.8	21.0	..	0.8	4.7	1.7	2.0	2.2	11.2	13.8	14.2
Canada	..	..	..	14.8	13.5	14.1	10.1	12.8	13.4	3.1	3.4	3.5	3.1	4.8	3.2
Germany	0.4	0.2	0.2	11.5	11.4	10.4	7.6	7.9	9.1	3.1	2.7	3.1	11.7	14.1	15.0
Mexico	..	..	..	..	7.5	14.3	..	0.3	0.7	..	0.2	0.3	..	2.2	2.5
Switzerland 1	..	..	..	6.7	7.9	9.2	5.9	6.0	7.1	4.4	4.4	4.3	4.8	6.7	6.9
United States	..	..	..	11.2	11.0	9.9	4.8	5.3	5.4	3.6	3.5	4.0	5.0	6.7	6.4
Unweighted average	0.5	0.3	0.3	15.5	15.7	16.1	6.0	4.9	5.7	3.1	2.4	2.5	6.4	7.5	7.7
Regional countries
Colombia 2	..	..	..	..	10.1	13.5	..	0.9	0.9	..	1.4	2.5	..	3.6	1.9
Spain 2	..	0.2	0.2	8.6	16.0	13.7	..	1.6	6.1	0.8	2.7	3.2	8.5	10.8	13.4
Unitary countries
Chile	..	..	..	..	16.3	16.4	..	..	..	..	1.2	1.7	..	0.7	1.3
Costa Rica	..	..	..	..	12.4	12.5	..	..	..	..	0.3	0.7	..	6.2	9.4
Czech Republic	..	..	0.1	..	19.9	18.4	..	..	..	..	0.3	0.3	..	14.3	15.8
Denmark 1	0.4	0.2	0.1	25.6	31.7	34.3	..	..	..	11.0	14.6	12.7	0.0	0.0	0.0
Estonia	..	..	0.2	..	29.5	27.0	..	..	..	..	0.3	0.3	..	5.2	5.8
Finland	..	0.2	0.2	20.3	20.7	19.9	..	..	..	8.5	9.9	10.3	7.4	13.7	11.5
France 1	0.2	0.3	0.2	17.9	18.0	14.6	..	..	..	2.6	4.7	6.1	14.2	19.4	24.4
Greece	..	0.2	0.2	12.5	18.8	24.7	..	..	..	0.6	0.6	1.0	5.5	8.8	13.0
Hungary	..	..	0.1	..	26.0	23.2	..	..	..	..	1.0	1.9	..	13.7	10.9
Iceland	..	..	..	24.0	24.3	25.3	..	..	..	5.5	6.4	10.8	0.0	0.0	0.0
Ireland	0.6	0.5	0.1	21.6	26.4	16.6	..	..	..	2.0	0.8	0.2	3.6	4.0	2.9
Israel	..	..	..	..	27.0	22.1	..	..	..	..	2.4	2.3	..	4.7	5.1
Italy	..	0.1	0.2	13.0	24.1	24.2	..	..	..	0.2	2.1	4.7	11.2	12.1	13.6
Japan	..	..	..	9.0	10.5	12.1	..	..	..	5.1	6.4	7.6	5.7	8.5	13.4
Korea	..	..	..	13.2	13.0	14.7	..	..	..	1.5	3.5	5.3	0.1	2.3	7.8
Latvia	..	..	0.2	..	12.9	16.2	..	..	..	..	5.8	5.7	..	11.0	9.7
Lithuania 1	..	..	0.3	..	19.8	20.0	..	..	..	..	0.6	0.3	..	7.2	10.2
Luxembourg 1	0.2	0.2	0.3	20.7	23.9	25.4	..	..	..	2.2	2.3	1.6	9.4	9.6	10.8
Netherlands	0.6	0.5	0.4	22.2	20.9	24.5	..	..	..	0.4	1.2	1.4	14.5	14.7	13.6
New Zealand	..	..	..	27.7	33.7	31.7	..	..	..	2.3	1.9	2.1	0.0	0.0	0.0
Norway	..	..	..	19.7	22.7	32.3	..	..	..	8.7	7.9	6.5	10.5	8.8	0.0
Poland 1	..	..	0.2	..	22.4	17.5	..	..	..	..	3.1	4.4	..	11.1	13.5
Portugal	..	0.2	0.2	12.3	21.2	22.6	..	..	..	0.0	1.6	2.5	6.5	6.3	9.9
Slovak Republic	..	..	0.2	..	24.7	19.3	..	..	..	..	0.5	0.7	..	14.2	15.0
Slovenia 1	..	..	0.2	..	19.8	16.8	..	..	..	..	2.4	3.6	..	16.9	16.6
Sweden	..	0.2	0.1	19.7	21.1	21.3	..	..	..	11.2	13.9	15.6	7.5	9.8	5.3
Türkiye	..	..	..	..	12.3	14.5	..	..	..	..	2.1	2.2	..	2.0	7.1
United Kingdom	0.3	0.3	0.1	24.1	22.7	23.4	..	..	..	3.8	1.1	1.8	6.0	5.2	6.7
Unweighted average	0.4	0.3	0.2	19.0	21.3	21.1	..	..	..	4.1	3.5	4.1	6.4	8.2	9.1
.. Not available
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.
StatLink https://stat.link/jov5ur

Table 3.16. Main central government taxes as % of total tax revenues of central government, 2020
	1000 Income & profits	2000 Social security 3	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	72.9	0.0	0.4	0.0	26.7	0.0
Austria 1	42.8	8.3	5.6	1.4	41.5	0.5
Belgium 1	55.8	0.1	0.0	2.1	42.0	0.0
Canada	73.4	7.3	0.0	0.0	19.3	0.0
Germany	47.4	0.0	0.0	0.4	52.2	0.0
Mexico	52.8	0.0	0.0	0.0	45.5	1.7
Switzerland 1	42.5	0.0	0.0	2.6	54.8	0.1
United States	91.5	0.0	0.0	0.9	7.6	0.0
Unweighted average	59.9	1.9	0.7	0.9	36.2	0.3
Regional countries
Colombia 2	45.8	0.0	2.7	6.7	44.5	0.2
Spain 2	39.6	2.2	0.0	0.2	57.9	0.0
Unitary countries
Chile	38.2	1.6	0.0	1.6	59.2	-0.5
Costa Rica	36.3	1.7	0.0	0.9	57.4	3.7
Czech Republic	43.0	0.0	0.0	0.0	56.9	0.0
Denmark 1	55.9	0.1	0.5	1.8	41.7	0.0
Estonia	28.3	23.5	0.0	0.0	48.2	0.0
Finland	26.1	0.0	0.0	3.4	70.4	0.2
France 1	41.5	2.4	3.6	6.0	46.1	0.3
Greece	32.1	0.1	0.0	8.5	59.3	0.0
Hungary	28.3	2.0	4.4	3.0	62.1	0.1
Iceland	38.6	11.9	1.2	1.4	44.3	2.6
Ireland	58.6	2.3	1.2	4.8	33.2	0.0
Israel	44.3	0.0	5.2	3.6	46.9	0.0
Italy	53.7	0.0	0.0	5.6	40.7	0.0
Japan	52.2	0.0	0.0	5.0	42.8	0.0
Korea	52.3	0.0	0.0	10.2	36.0	1.5
Latvia	12.1	2.0	0.1	1.0	84.8	0.0
Lithuania 1	43.4	0.0	0.0	0.1	56.5	0.0
Luxembourg 1	51.1	1.2	0.0	14.6	32.9	0.1
Netherlands	50.1	0.0	0.0	3.9	45.3	0.8
New Zealand	60.2	0.0	0.0	0.1	39.7	0.0
Norway	25.2	34.7	0.2	1.5	38.4	0.0
Poland 1	26.5	0.0	1.9	0.0	71.6	0.0
Portugal	40.2	4.7	0.0	1.1	52.5	1.5
Slovak Republic	36.8	2.4	0.0	0.0	60.9	0.0
Slovenia 1	26.1	1.0	0.3	0.0	72.6	0.0
Sweden	-0.3	17.4	23.9	2.7	56.2	0.2
Türkiye	31.6	0.0	0.0	5.1	62.6	0.7
United Kingdom	49.1	0.0	0.6	8.2	42.1	0.0
Unweighted average	38.6	3.9	1.5	3.4	52.2	0.4
Note: Excluding social security contributions accruing to social security funds.
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.
← 3. These comprise only social security contributions accruing to central government.
StatLink https://stat.link/7gzjpx

Table 3.17. Main state government taxes as % of total tax revenues of state government, 2020
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	0.0	0.0	26.6	42.4	31.1	0.0
Austria 1^,2	37.5	13.4	32.2	1.5	12.7	2.7
Belgium 1^,2	49.2	1.2	0.0	35.6	14.0	0.0
Canada	50.0	4.6	5.9	5.2	34.3	0.0
Germany 2	49.5	0.0	0.0	9.0	41.6	0.0
Mexico	0.0	0.0	65.4	16.4	13.2	5.0
Switzerland 1	75.4	0.0	0.0	17.8	6.1	0.7
United States	44.0	0.0	0.3	3.3	52.4	0.0
Unweighted average	38.2	2.4	16.3	16.4	25.6	1.1
Regional countries
Colombia 3	0.0	0.0	0.0	0.0	72.3	27.7
Spain 2^,3	76.2	0.0	0.0	16.1	7.7	0.0
Unitary countries
Chile	..	..	..	..	..	..
Costa Rica	..	..	..	..	..	..
Czech Republic	..	..	..	..	..	..
Denmark	..	..	..	..	..	..
Estonia	..	..	..	..	..	..
Finland	..	..	..	..	..	..
France	..	..	..	..	..	..
Greece	..	..	..	..	..	..
Hungary	..	..	..	..	..	..
Iceland	..	..	..	..	..	..
Ireland	..	..	..	..	..	..
Israel	..	..	..	..	..	..
Italy	..	..	..	..	..	..
Japan	..	..	..	..	..	..
Korea	..	..	..	..	..	..
Latvia	..	..	..	..	..	..
Lithuania	..	..	..	..	..	..
Luxembourg	..	..	..	..	..	..
Netherlands	..	..	..	..	..	..
New Zealand	..	..	..	..	..	..
Norway	..	..	..	..	..	..
Poland	..	..	..	..	..	..
Portugal	..	..	..	..	..	..
Slovak Republic	..	..	..	..	..	..
Slovenia	..	..	..	..	..	..
Sweden	..	..	..	..	..	..
Türkiye	..	..	..	..	..	..
United Kingdom	..	..	..	..	..	..
Unweighted average	..	..	..	..	..	..
.. Not available
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate.
← 2. Payments to the European Union are excluded from these comparisons.
← 3. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.
StatLink https://stat.link/6siuc8

Table 3.18. Main local government taxes as % of total tax revenues of local government, 2020
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	0.0	0.0	0.0	100.0	0.0	0.0
Austria 1^,2	0.0	4.7	72.0	15.0	6.9	1.4
Belgium 1^,2	36.8	0.2	0.0	56.5	6.4	0.0
Canada	0.0	0.0	0.0	97.3	1.6	1.1
Germany 2	77.7	0.0	0.0	12.4	9.7	0.2
Mexico	0.0	0.0	0.0	82.4	1.0	16.6
Switzerland 1	80.5	0.0	0.0	17.0	0.6	2.0
United States	5.8	0.0	0.0	73.2	21.0	0.0
Unweighted average	25.1	0.6	9.0	56.7	5.9	2.7
Regional countries
Colombia 3	0.0	0.0	0.0	36.4	44.2	19.3
Spain 2^,3	18.6	0.0	0.0	44.7	36.5	0.1
Unitary countries
Chile	0.0	0.0	0.0	45.3	54.7	0.0
Costa Rica	0.0	0.0	0.0	47.9	52.1	0.0
Czech Republic 2	0.0	0.0	0.0	58.0	42.0	0.0
Denmark 1^,2	89.3	0.0	0.0	10.7	0.0	0.0
Estonia 2	0.0	0.0	0.0	83.1	16.9	0.0
Finland 2	92.1	0.0	0.0	7.9	0.0	0.0
France 1^,2	0.0	0.0	6.5	50.3	35.7	7.5
Greece 2	0.0	0.0	0.0	95.6	4.4	0.0
Hungary 2	0.0	0.0	0.0	19.0	81.0	0.0
Iceland	80.4	0.0	0.0	17.6	2.0	0.0
Ireland 2	0.0	10.2	0.0	89.8	0.0	0.0
Israel	0.0	0.0	0.0	95.8	4.2	0.0
Italy 2	21.2	0.0	0.0	23.0	30.9	24.9
Japan	49.1	0.0	0.0	27.2	22.7	1.1
Korea	16.9	0.0	1.6	46.4	27.9	7.2
Latvia 2	86.1	0.0	0.0	13.2	0.6	0.0
Lithuania 1	0.0	0.0	0.0	83.6	16.4	0.0
Luxembourg 1^,2	93.2	0.0	0.0	6.2	0.5	0.1
Netherlands 2	0.0	0.0	0.0	54.1	45.9	0.0
New Zealand	0.0	0.0	0.0	88.2	11.8	0.0
Norway	86.6	0.0	0.0	12.6	0.7	0.0
Poland 1^,2	65.7	0.0	0.0	29.4	3.8	1.0
Portugal 2	26.5	0.0	0.0	48.0	25.3	0.2
Slovak Republic 2	0.0	0.0	0.0	64.7	35.3	0.0
Slovenia 1^,2	78.1	0.0	0.0	17.2	4.6	0.0
Sweden 2	97.5	0.0	0.0	2.5	0.0	0.0
Türkiye	28.4	0.0	0.0	14.4	50.9	6.3
United Kingdom 2	0.0	0.0	0.0	100.0	0.0	0.0
Unweighted average	32.5	0.4	0.3	44.7	20.4	1.7
← 1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.
← 2. Payments to the European Union are excluded from these comparisons.
← 3. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.
StatLink https://stat.link/omf694

Table 3.19. Gross domestic product for tax reporting years at market prices, in billions of national currency
		1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia 1	AUD	24.4	415.0	706.4	1 178.6	1 417.9	1 657.7	1 946.2	1 980.9	2 069.2	2 296.6
Austria	EUR	18.5	137.5	213.6	284.0	295.9	344.3	385.4	397.5	379.3	403.1
Belgium	EUR	20.9	170.1	256.4	343.6	363.1	416.7	460.1	478.2	456.7	507.2
Canada	CAD	61.3	696.1	1 125.5	1 577.7	1 666.0	1 990.4	2 231.2	2 310.7	2 206.8	2 493.1
Chile	CLP	..	10 594.8	42 215.0	90 159.5	110 777.9	158 622.9	189 434.9	195 816.5	200 343.7	240 633.3
Colombia	COP	..	22 731.4	195 108.6	428 506.0	544 060.0	804 692.0	987 791.0	1 060 068.0	998 719.0	1 176 694.3
Costa Rica 2	CRC	..	525.3	4 627.1	13 889.1	19 802.0	30 171.9	36 014.7	37 832.1	36 356.3	39 905.6
Czech Republic	CZK	..	731.2	2 386.3	3 859.5	3 992.9	4 625.4	5 410.8	5 791.5	5 709.1	6 108.4
Denmark	DKK	71.5	855.6	1 326.9	1 738.8	1 810.9	2 036.4	2 253.3	2 311.0	2 323.9	2 504.2
Estonia	EUR	..	..	6.2	16.4	14.7	20.6	25.9	27.8	27.5	31.4
Finland	EUR	4.5	91.0	136.4	187.1	188.1	211.4	233.5	239.9	238.0	251.4
France	EUR	76.4	1 053.5	1 478.6	1 941.4	1 995.3	2 198.4	2 363.3	2 437.6	2 310.5	2 500.9
Germany	EUR	234.8	1 306.7	2 109.1	2 499.6	2 564.4	3 026.2	3 365.5	3 473.3	3 405.4	3 601.8
Greece	EUR	0.7	45.5	141.2	232.7	224.1	176.4	179.6	183.3	165.3	182.8
Hungary	HUF	..	..	13 324.1	25 749.4	27 496.7	34 975.3	43 392.4	47 530.6	48 276.4	55 256.7
Iceland	ISK	0.2	377.0	709.6	1 387.0	1 681.0	2 310.8	2 844.4	3 043.8	2 937.9	3 251.2
Ireland	EUR	1.3	37.9	108.5	197.1	167.4	263.0	326.6	356.7	372.8	426.3
Israel	ILS	..	124.3	554.7	756.1	891.2	1 179.3	1 352.5	1 434.6	1 422.6	1 578.0
Italy	EUR	22.4	730.9	1 241.5	1 614.8	1 611.3	1 655.4	1 771.4	1 796.6	1 657.0	1 775.4
Japan 1	JPY	35 750.7	472 519.8	537 616.3	538 483.9	504 872.1	540 739.3	556 650.0	556 557.6	534 730.0	541 580.8
Korea 3	KRW	831.4	200 556.2	651 634.4	1 089 660.2	1 322 611.2	1 658 020.4	1 898 192.6	1 924 498.1	1 940 726.2	2 071 658.0
Latvia	EUR	..	..	6.9	22.7	18.1	24.6	29.2	30.6	29.5	32.9
Lithuania	EUR	..	..	13.4	29.0	28.0	37.3	45.5	48.9	49.5	55.4
Luxembourg	EUR	1.0	10.6	23.0	37.6	42.4	54.1	60.1	62.4	64.8	72.3
Mexico	MXN	..	843.6	6 693.7	11 504.1	13 366.4	18 572.1	23 524.4	24 453.3	23 357.4	26 213.0
Netherlands	EUR	35.6	263.0	452.0	619.2	639.2	690.0	774.0	813.1	796.5	856.4
New Zealand 1	NZD	4.1	75.9	122.2	188.8	205.7	258.8	310.2	318.6	342.0	359.5
Norway	NOK	57.2	749.9	1 507.3	2 350.2	2 591.5	3 111.2	3 553.9	3 563.5	3 410.4	4 141.9
Poland	PLN	..	62.7	748.5	1 187.5	1 446.8	1 801.1	2 121.6	2 293.2	2 339.0	2 622.2
Portugal	EUR	0.6	56.0	128.4	175.5	179.6	179.7	205.2	214.4	200.1	211.3
Slovak Republic	EUR	..	10.0	31.7	63.2	68.5	79.9	89.4	94.0	92.1	97.1
Slovenia	EUR	..	0.9	18.9	35.1	36.4	38.9	45.9	48.5	47.0	52.2
Spain	EUR	8.7	328.7	647.9	1 075.5	1 072.7	1 077.6	1 203.3	1 244.4	1 121.9	1 205.1
Sweden	SEK	129.3	1 549.8	2 408.2	3 320.3	3 573.6	4 260.5	4 828.3	5 049.6	5 038.5	5 451.8
Switzerland	CHF	70.1	369.5	472.6	592.4	629.3	675.7	719.3	727.2	706.2	742.8
Türkiye	TRY	0.0	0.5	171.5	887.7	1 167.7	2 350.9	3 758.8	4 311.7	5 048.2	7 248.8
United Kingdom	GBP	36.4	615.7	1 098.5	1 552.5	1 612.2	1 935.2	2 174.4	2 255.3	2 150.4	2 317.1
United States	USD	709.0	5 963.1	10 251.0	14 474.2	15 049.0	18 206.0	20 527.2	21 372.6	20 893.7	22 996.1
.. Not available
← 1. GDP is fiscal year. The year Y is calculated as the sum of: Q2(Y) to Q1(Y+1) for Japan; and Q3(Y) to Q2(Y+1) for Australia and New Zealand.
← 2. The GDP shown for 1990 in Costa Rica is taken from the IMF (World Economic Outlook Database, accessed in October 2022). The GDP for all other years is taken from the OECD National Accounts.
← 3. The GDP shown for 2021 in Korea is taken from the OECD National Accounts, accessed in October 2022, and is an estimated value.
Source: OECD National Accounts, accessed in October 2022.
StatLink https://stat.link/ovua06