SOTWStatistics of the World

Top personal income tax rate, combined central and sub-central (statutory, OECD)

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.PIT.TOP.A

Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.

Latest reading by geography

Sorted by value, highest first. Each row keeps its own period, and national definitions can differ, so the order is not a like for like ranking.

Top personal income tax rate, combined central and sub-central (statutory, OECD): latest reading for 38 geographies, with the period of each. Source: OECD.
#Country or areaValue (%)PeriodHistory
1JapanJPN55.952025History
2DenmarkDNK55.902025History
3FranceFRA55.372025History
4AustriaAUT55.002025History
5CanadaCAN53.532025History
6PortugalPRT53.002025History
7BelgiumBEL52.742025History
8SwedenSWE52.412025History
9FinlandFIN51.792025History
10IsraelISR50.002025History
11SloveniaSVN50.002025History
12South KoreaKOR49.502025History
13NetherlandsNLD49.502025History
14SpainESP48.582025History
15IrelandIRL48.002025History
16GermanyDEU47.482025History
17ItalyITA47.232025History
18AustraliaAUS47.002025History
19IcelandISL46.292025History
20LuxembourgLUX45.782025History
21United KingdomGBR45.002025History
22GreeceGRC44.002025History
23United StatesUSA43.652025History
24SwitzerlandCHE41.412025History
25TürkiyeTUR40.762025History
26ChileCHL40.002025History
27NorwayNOR39.702025History
28New ZealandNZL39.002025History
29ColombiaCOL39.002025History
30MexicoMEX35.002025History
31LithuaniaLTU32.002025History
32PolandPOL32.002025History
33Costa RicaCRI25.002025History
34SlovakiaSVK25.002025History
35CzechiaCZE23.002025History
36EstoniaEST22.002025History
37HungaryHUN15.002025History
38LatviaLVA0.002025History

Source: OECD. 38 geographies, periods 2025-01-01 to 2025-01-01. n/a means the source value is missing or withheld.

Explore history by geography

Choose one geography to chart its stored history in the series' own units and frequency.

Source
OECD
Unit
%
Frequency
Annual
Series identity
OECD.L.TAX.PIT.TOP.A

This catalog preserves stored source periods and status codes, but complete publisher flags, original release times and country-specific methods have not all been reviewed. These are current stored readings and may be revised.

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Choose a geography from the latest readings to see its chart and stored history. Dates filter the start of each reference period.

Source and interpretation

Source: OECD Tax Database.

Licence: OECD Data Terms. Reuse remains subject to this source’s terms.

The period and stored status columns reproduce this catalog’s source fields. An empty status means no stored flag, not a guarantee that the publisher supplied none. U-marked numeric readings are withheld; B-marked readings interrupt chart continuity. Other codes require the source’s own guidance. This viewer does not establish original release dates, complete revision history or comparable national methods.

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