{ "version": "sha256:fe993d9d072cbcac", "generatedAt": "2026-09-08", "licence": "CC BY 4.0 over this compilation. Attribute Nations Tax Calculator and keep the source references intact. Data sourced from the OECD is used under the OECD Terms and Conditions, which permit commercial use with attribution; if you reuse this file you must carry the OECD citations below, and impose that same requirement on anyone you pass it to.", "attribution": { "compilation": "Nations Tax Calculator, 2026-09-08, CC BY 4.0.", "passThrough": "The OECD acknowledgment requirement travels with this data. 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This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21702556 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0caaf14291e9fbfea1e09b1c19d8d53fe93216edcfb52eea0a3f5f43efa47bd6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,21.702556,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08989273 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2224ca0f61e4b7028b60256105bbb755ddb9a23ed5e51601a3b9433353b90dcb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.989273,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27608571000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a02eb00ae9ec7b9a2d230e669f90e2a75c81ae6493954a585cb92f7620177f2f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.608571,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24630126 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8c3c08a15e6ec1bd77429f5a45b36d3981e645993a04c8ad6ac426a2887b643b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,24.630126,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_gross_earnings.aw100.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6305395, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:81fc1a9bada31742ce49c17a85ff532a46dc9e3d515200f5abef760bc724635a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,GEBT,XDC,S_C0,AW100,_Z,A,2025,63053.950606,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_gross_earnings.aw167.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10530010, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e93f9888c3cb7d401ca910220658adfaa9c8c796b78958b6b2f51f9abc20d627", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,GEBT,XDC,S_C0,AW167,_Z,A,2025,105300.097511,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_net_income.aw167.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6625907, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1850a4e3ee14fb099a0284bb1f92a6d4f7e7bbff727b8e992f88733802552d41", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUT NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUT,NIAT,XDC,S_C0,AW167,_Z,A,2025,66259.074757,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from AUT law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUT to its own tolerance." }, { "id": "at.ref_statutory_bands.ty2025", "jurisdiction": "AT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 1330800, "rate": 0 }, { "from": 1330800, "to": 2161700, "rate": 0.2 }, { "from": 2161700, "to": 3583600, "rate": 0.3 }, { "from": 3583600, "to": 6916600, "rate": 0.4 }, { "from": 6916600, "to": 10307200, "rate": 0.48 }, { "from": 10307200, "to": 100000000, "rate": 0.5 }, { "from": 100000000, "to": null, "rate": 0.55 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:186bc065fbf84652e6b24b159631caa2742ba264cde5dc83c9deaad61b1bb155", "locator": "DSD_TAX_PIT@DF_PIT_CENT / AUT MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,48,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,50,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,55,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,13308,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,21617,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,35836,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,69166,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,103072,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUT,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,1000000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-07-01", "effectiveTo": "2026-06-30", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "au.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "AU central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "AUD", "brackets": [ { "from": 0, "to": 1820000, "rate": 0 }, { "from": 1820000, "to": 4500000, "rate": 0.16 }, { "from": 4500000, "to": 13500000, "rate": 0.3 }, { "from": 13500000, "to": 19000000, "rate": 0.37 }, { "from": 19000000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9111a64ce53b12bb3e9c2eadd4c464955dabbd4ceb1394affaee9139c15cb0c2", "locator": "DSD_TAX_PIT@DF_PIT_CENT / AUS MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,SRT,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,2,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,190000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,135000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,45000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,18200,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,37,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,45,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: surtax of 2% read as applying to taxable income. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: surtax of 2% read as applying to gross earnings." }, { "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-07-01", "effectiveTo": "2026-06-30", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "au.income_tax.surtax_ontaxable.ty2025", "domain": "rate", "concept": "incomeTax.surtax.onTaxable", "label": "AU surtax, 2025", "value": { "kind": "scalar", "unit": "ratio", "value": 0.02 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9111a64ce53b12bb3e9c2eadd4c464955dabbd4ceb1394affaee9139c15cb0c2", "locator": "DSD_TAX_PIT@DF_PIT_CENT / AUS SRT / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,SRT,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,2,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,190000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,135000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,45000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,18200,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,37,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,45,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: surtax of 2% read as applying to taxable income. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: surtax of 2% read as applying to gross earnings." }, { "id": "au.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23523271 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:67a0c8a751b6aebbbac05361292c79aaf470796ea8368553f50aa377761b5eef", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.523271,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28717089 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6dd66d7cd08af2b7b875175bdcfcdb645812b17c40b4488936589105ae6fb2ec", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.717089,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28717089 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bc493fb483c92c52a6706c53105ad7478be934b5eba251cfa6c40afcf949543c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.717089,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.19348166 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4c7c1d5009084e9cae0fda52592e485914406c496929b2aaef5f6375e684fd55", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,19.348166,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_gross_earnings.aw100.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10867400, "currency": "AUD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:93c5b21c72be0ca606c763cc9d7f40ff9b32a85da3f6eec3620247f5d5a5d2ff", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,GEBT,XDC,S_C0,AW100,_Z,A,2025,108674,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_gross_earnings.aw167.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 18148558, "currency": "AUD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6ca5139776b77ec1a8a1046e11b1967092099274b8e31b36c061aa4cb0d0e64e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,GEBT,XDC,S_C0,AW167,_Z,A,2025,181485.58,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_gross_earnings.aw67.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7281158, "currency": "AUD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7c618a98bf67c3e4a815a2a629bfbf6230c7c1d4f765498e0ca40bbbfde56377", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,GEBT,XDC,S_C0,AW67,_Z,A,2025,72811.58,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_marginal_rate.aw100.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:027f5c3b3bcf5735bf0fd89f35173295ffb24af968d646efe2deedfd4aa00c85", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,32,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_marginal_rate.aw167.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:90ba0d267282ec4ef968c5fc4eeaf50ae6e30803a8cdd61f3c95b5b4ba512d8e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,39,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_marginal_rate.aw67.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4d96c696ed9738831d6fdac2d99b70e6c890439ffefa3275ddd0fbd2d1d690d7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,32,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_net_income.aw100.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 8311032, "currency": "AUD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8deb06293f5d0242f64847d3811b6a179a5e17e4f6db0eccd978d0b7e38cb3c6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,NIAT,XDC,S_C0,AW100,_Z,A,2025,83110.32,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_net_income.aw167.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 12936820, "currency": "AUD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b31c5a0ec8a0cb1dd19849ab485f391343a0c9b25da6716472380db2308ce1e4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,NIAT,XDC,S_C0,AW167,_Z,A,2025,129368.2038,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_net_income.aw67.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5872387, "currency": "AUD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1d2bb53294682b01285943206d44687896e779cc09b89e75ff388a8dffc849ab", "locator": "DSD_TAX_WAGES@DF_TW_COMP / AUS NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),AUS,NIAT,XDC,S_C0,AW67,_Z,A,2025,58723.8744,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from AUS law, not a figure this site computes, and it is stated here precisely because this site cannot compute AUS to its own tolerance." }, { "id": "au.ref_statutory_bands.ty2025", "jurisdiction": "AU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "AUD", "brackets": [ { "from": 0, "to": 1820000, "rate": 0 }, { "from": 1820000, "to": 4500000, "rate": 0.16 }, { "from": 4500000, "to": 13500000, "rate": 0.3 }, { "from": 13500000, "to": 19000000, "rate": 0.37 }, { "from": 19000000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:784124ed2012cc723860e6474fc66fc4a68c2793187ca46014375ff3a04c68ab", "locator": "DSD_TAX_PIT@DF_PIT_CENT / AUS MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,37,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,45,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,18200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,45000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,135000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),AUS,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,190000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "be.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39547849 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:32bcdb9aef007b6d5fd6f00fd57a242130ac45fb33cb07b23d17a4938d8d59e3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,39.547849,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.47385848 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:45accf19ae72aa89e10f2e4d8433a56d5504ed656aaefc61e84b1ad1f7de6ae4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,47.385848,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31474425 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d351c81f0f0a09f60fa7848ce306e118d3c6ff6ceedf99b6206af350fe0f629", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,31.474425,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13994586 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0666d74427fa7e1ab2b44a6f4c899b682ed673e2c07d99fc489fdcdae1dc8278", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.994586,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13772083000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ee45b76b2c213a49c45c2b5b96584238018f548ede24155f8f0edf8437de2d9c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.772083,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13656524 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3d73ddb1d86cc3024742e9d04717ff0d08c6718b88fb47eb27eef45a79f05fd8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.656524,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.25553263000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:171bae1c5f1f6460b56d41f97f1ea0a6be688a957e8af7980401188d543ac338", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,25.553263,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33613765 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1ef57cdc9a0b6d1f14356621b91b6894ccd63feac136e8f0ece949f2322c05a7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.613765,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.17817901 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2f5766afe7d1e8b408b1df6a6bc2cd24d774e7ea3a8c67877639cba2d2dd546f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,17.817901,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2722 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:dcfdf1875cd24ad7d22452a0f71bbe2c2250f483460a2c657203688dba336557", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.22,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2722 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3c25a2adb9ec94cf8427458e8484b6a7e093df6cb5b95467d26b2bc7492b57c5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,27.22,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26234006 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:28c6c7bf6f3f73f3e352698ac771d1eb54b91441d14d52f16e97de61fd6d28ed", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,26.234006,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_gross_earnings.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6234817, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e29c75fda1f62e0f561cffd5d53fdd75fc567884fe71b527161f0aba1c77c03b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,GEBT,XDC,S_C0,AW100,_Z,A,2025,62348.173203,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_gross_earnings.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10412145, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ab0ecf7ab78ca3a58766e5ee92e7ae2efcb344ece2a2cbf5573cb6af33cad678", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,GEBT,XDC,S_C0,AW167,_Z,A,2025,104121.449249,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_gross_earnings.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4177328, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:59d40dc24dcef2bdbb5ccd568e72a85fca54406cba290b2ddc9c785f23579cf4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,GEBT,XDC,S_C0,AW67,_Z,A,2025,41773.276046,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_marginal_rate.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.55458134 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:776344e38a43ba92cac160b099bd2d1b0eface38e73443d6726d65cf145834a9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,55.458134,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_marginal_rate.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.58912657 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7b838f0e22305cbe37979bceeeb5d1d55969d28212c3a2697b7897b8d3a9965a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,58.912657,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_marginal_rate.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.55458481 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:75115cdc381af239c4c7a324a0a552fb7db17fa02cab0bc596a14b9720193187", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,55.458481,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_net_income.aw100.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3769081, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:51534168d0af24a7c361cc17deb678973d8c16b4b790fa26b77452c18f96183e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,NIAT,XDC,S_C0,AW100,_Z,A,2025,37690.811666,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_net_income.aw167.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5478262, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d563e7bd5da0e278c329d056e8d23ea0fd7cd668e163124697b987b7fe68245", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,NIAT,XDC,S_C0,AW167,_Z,A,2025,54782.617614,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_net_income.aw67.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2862538, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7795d119ba0d29b4e0b56952f0e37348b0acfbc241284d739ce62948bc5c4107", "locator": "DSD_TAX_WAGES@DF_TW_COMP / BEL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),BEL,NIAT,XDC,S_C0,AW67,_Z,A,2025,28625.377762,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from BEL law, not a figure this site computes, and it is stated here precisely because this site cannot compute BEL to its own tolerance." }, { "id": "be.ref_statutory_bands.ty2025", "jurisdiction": "BE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 1632000, "rate": 0.25 }, { "from": 1632000, "to": 2880000, "rate": 0.4 }, { "from": 2880000, "to": 4984000, "rate": 0.45 }, { "from": 4984000, "to": null, "rate": 0.5 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:990e5bba84ffc0ed4ba16a61c4d906878a9fd8882d3419e6eb3da31b7f927560", "locator": "DSD_TAX_PIT@DF_PIT_CENT / BEL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,45,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,50,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,16320,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,28800,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),BEL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,49840,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "ca.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.25608721 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7fff60a111b004be60f5e21c5d3ce6be204f58699b0cca3a3ccb37b2c2ad897a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,25.608721,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31140701 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:effa658a46cd6064acd21bfa99868e528a73a3d276e1a6588cca8a4ef8f3261d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,31.140701,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22134322999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:002254e9004885b49b0b1efcea53f943fadae2d694de45946b1b3682e857838a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.134323,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06772212 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a035f367a7bfc24d1c1c20884cec2041d68b72e917f42aeb97bc8046b05db2f3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,6.772212,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.04055217 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:242b88d38849e22b83b6412925bd0567c5287c7d852cd6d0b45c9741332d8a12", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,4.055217,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08222787999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ffd562803f0d130dee0faa6c8e4993cadf923465a83e7a6a31cd3ff8ad57053b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.222788,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18836508999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1038c0aae435a240e7edd78fa181d780a6f7caba197ac596a3413f4a92c468ee", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,18.836509,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27085485 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a25c4ac37fb450daef6879e1c77269efa62e898c656bc6eb5ab2e23002d2900d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,27.085485,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13911535 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3349029120dc656aa859352a37dea95d4d0d4d2c56a8555f8c35ff33c72a7d1f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.911535,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09596968 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:59465f6bf9c192bd3b0bcd9f194f714b02951cd4fa2114ba25e40c78ee6d9e41", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.596968,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06723509 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9c8040328152cd3907704c116519c824651974fae7a9126dad78d741a9d2a8b3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,6.723509,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11079617000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4659996235970021b71fe8ead1589082f51ab3842fe0484e95de707ed13d820d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11.079617,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_gross_earnings.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 9240083, "currency": "CAD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:81c096e8e9d274e670dce6051c9a3eeefb22889e943646a1b92d4880a1ab277d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,GEBT,XDC,S_C0,AW100,_Z,A,2025,92400.828262,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_gross_earnings.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 15430938, "currency": "CAD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1ecc50465972f7300085a836537708e10f47afef17947070a7af63b856efe088", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,GEBT,XDC,S_C0,AW167,_Z,A,2025,154309.383197,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_gross_earnings.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6190855, "currency": "CAD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a8df2e7f0d9e2f3eea49b5cbad01adaf0d7881c498374ea16138b2f5372eb1e4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,GEBT,XDC,S_C0,AW67,_Z,A,2025,61908.554935,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_marginal_rate.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2965 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bc6ee96288fd56325fd7b9edf9deea5945901847956b1167625359587d74bcd3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,29.65,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_marginal_rate.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.449696 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9bd3fe6a88aa23e7de8349dd9b971978b15a8d556886e4bb66d399d24b82b51c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,44.9696,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_marginal_rate.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35655155 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:52c80012768de056c2da31f2ea43cc25cde3339ed8be6299f9c120d289e9c3d2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,35.655155,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_net_income.aw100.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6873816, "currency": "CAD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2fe8a4f8033dc7531227308f3438197182a8c26216aee7153330637116bacc5c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NIAT,XDC,S_C0,AW100,_Z,A,2025,68738.158072,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_net_income.aw167.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10625636, "currency": "CAD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:579968777ad0ea4f4990a5a6c08b5fbb65306ef3ac2530647868ec6cb203f37d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NIAT,XDC,S_C0,AW167,_Z,A,2025,106256.358967,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_net_income.aw67.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4820552, "currency": "CAD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8df34dd907afd048c3dfe2c1eb96b2a64d43b14b8fab4e5da719934ef67913f6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CAN NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CAN,NIAT,XDC,S_C0,AW67,_Z,A,2025,48205.51534,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CAN law, not a figure this site computes, and it is stated here precisely because this site cannot compute CAN to its own tolerance." }, { "id": "ca.ref_statutory_bands.ty2025", "jurisdiction": "CA", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CAD", "brackets": [ { "from": 0, "to": 5737500, "rate": 0.145 }, { "from": 5737500, "to": 11475000, "rate": 0.205 }, { "from": 11475000, "to": 17788200, "rate": 0.26 }, { "from": 17788200, "to": 25341400, "rate": 0.29 }, { "from": 25341400, "to": null, "rate": 0.33 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:739b692195765faed459a58d5546ecd1d59b1a1381512b48511addeea4d58bf4", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CAN MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,14.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,26,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,29,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,57375,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,114750,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,177882,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CAN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,253414,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.calculation.tax_round.ty2025", "concept": "ch.calculation.taxRound", "label": "Tax liability rounding unit", "domain": "rounding", "value": { "kind": "rounding", "mode": "halfUp", "unitMinor": 100 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.calculation.taxable_floor.ty2025", "concept": "ch.calculation.taxableFloor", "label": "Taxable income rounding unit", "domain": "rounding", "value": { "kind": "rounding", "mode": "down", "unitMinor": 10000 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.federal.bands.single.ty2025", "concept": "ch.federal.bands.single", "label": "Direct federal tax schedule, single person", "domain": "rate", "value": { "kind": "brackets", "unit": "ratio", "currency": "CHF", "brackets": [ { "from": 0, "to": 1520000, "rate": 0 }, { "from": 1520000, "to": 3320000, "rate": 0.0077 }, { "from": 3320000, "to": 4350000, "rate": 0.0088 }, { "from": 4350000, "to": 5800000, "rate": 0.0264 }, { "from": 5800000, "to": 7610000, "rate": 0.0297 }, { "from": 7610000, "to": 8200000, "rate": 0.0594 }, { "from": 8200000, "to": 10880000, "rate": 0.066 }, { "from": 10880000, "to": 14150000, "rate": 0.088 }, { "from": 14150000, "to": 18490000, "rate": 0.11 }, { "from": 18490000, "to": 79330000, "rate": 0.132 }, { "from": 79330000, "to": null, "rate": 0.115 } ] } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.federal.minimum_bill.ty2025", "concept": "ch.federal.minimumBill", "label": "Minimum billed direct federal tax", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 2500, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.insurance.federal.single.ty2025", "concept": "ch.insuranceDeduction.federal.single", "label": "Federal maximum insurance deduction, single person", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 180000, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.insurance.zurich.single.ty2025", "concept": "ch.insuranceDeduction.zurich.single", "label": "Zurich maximum insurance deduction, single person", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 290000, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.pension.minimum_ratio.ty2025", "concept": "ch.pension.minimumRatio", "label": "Second-pillar minimum deduction base ratio", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.125 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.pension.offset_ratio.ty2025", "concept": "ch.pension.offsetRatio", "label": "Second-pillar coordinated-income offset ratio", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.875 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.pension.rate.ty2025", "concept": "ch.pension.rate", "label": "Representative employee second-pillar pension rate used as a tax deduction", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0783 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.pension.reference_base.ty2025", "concept": "ch.pension.referenceBase", "label": "Second-pillar reference amount used by the OECD equation", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 3024000, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.pension.start_ratio.ty2025", "concept": "ch.pension.startRatio", "label": "Second-pillar deduction activation ratio", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.75 } }, { "id": "ch.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18050111000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:96300cdcb6e640200c1e0e531db184e019c62439c656d41b408455eb4bfe4732", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,18.050111,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22897209 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:61fcb9c4e1f345e7901d404a0c4727bc0d3c64bfc2caa506e9917fd0ca3d4542", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,22.897209,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.064 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6753ca5ae8639d9fdcdff6b695fb655eec09638c1842a967525c8b07dc12deed", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,6.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11650111 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bc8f8cccf13515c2e8183e0c5c0681ab2621cc34d81c8d695628d040e53214f1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11.650111,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.16627967999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3bf0b3b78881db0d9de9e5db13c40f926aa1f2ab5cebadc4fe40e7124c7caf74", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,16.627968,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08557276999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3732b01350c150fa5f2f2020bec086884a0e70a0b79d74fe99216af3fcce3e81", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.557277,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06269241 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bd489b9ef8270fc18e9c6e38fd3ae5848cf5f861e1573221550bae10fb90a07c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,6.269241,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.064 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a7b9b52dab2a612ea31e1c70c5df9f513e2436312df9bcca103285e0454c803", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,6.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_gross_earnings.aw100.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10071467, "currency": "CHF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8107d90159361741ac6022f2f00e12a81cd05ab18e3d55e21b5d6664f873205a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,GEBT,XDC,S_C0,AW100,_Z,A,2025,100714.666477,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_gross_earnings.aw167.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 16819349, "currency": "CHF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:73393fe98dc01e8b9cce3c41e167d5fc527cfa36e6be1bc778ee18b62440846b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,GEBT,XDC,S_C0,AW167,_Z,A,2025,168193.493017,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_gross_earnings.aw67.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6747883, "currency": "CHF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3641218b07ffcbdfa0f7d263e251e2bebf7bfd3fa280915386ec9e0595bd14d8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,GEBT,XDC,S_C0,AW67,_Z,A,2025,67478.82654,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_marginal_rate.aw100.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28077971 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:46559ea67ab853b0f795666fb298f642da70de7d3758ee6f976ecc1d10fe3a4a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,28.077971,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_marginal_rate.aw167.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3179535 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d789201f4690cb618a6be557f6b89ea4b52bbad957f11c86d207d519cd9043b8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,31.79535,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_marginal_rate.aw67.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21692791 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ac7db3013415f8ab75902f9c50f1bb280b087417ae242ce2cf7fd4dfcfcc79ed", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.692791,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_net_income.aw100.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 8253556, "currency": "CHF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:46c52e416a899fdc5eed08a235ee52f4643c88b904a7a8a2f84df8d71f4991e6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NIAT,XDC,S_C0,AW100,_Z,A,2025,82535.557823,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_net_income.aw167.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 12968188, "currency": "CHF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7b7f82f0f7593a5e2e64aad9a8494e2e2fa0702ae03604d9ba3deb51c86bb14f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NIAT,XDC,S_C0,AW167,_Z,A,2025,129681.877887,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_net_income.aw67.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5738583, "currency": "CHF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b20395d5f3cf8881d75b6dedbfa36316f1265c8b20e735e1894f58e6f9c2b8c0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHE NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHE,NIAT,XDC,S_C0,AW67,_Z,A,2025,57385.831641,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHE to its own tolerance." }, { "id": "ch.ref_statutory_bands.ty2025", "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CHF", "brackets": [ { "from": 0, "to": 1520000, "rate": 0 }, { "from": 1520000, "to": 3320000, "rate": 0.0077 }, { "from": 3320000, "to": 4350000, "rate": 0.0088 }, { "from": 4350000, "to": 5800000, "rate": 0.0264 }, { "from": 5800000, "to": 7610000, "rate": 0.0297 }, { "from": 7610000, "to": 8200000, "rate": 0.0594 }, { "from": 8200000, "to": 10880000, "rate": 0.066 }, { "from": 10880000, "to": 14150000, "rate": 0.08800000000000001 }, { "from": 14150000, "to": 18490000, "rate": 0.11 }, { "from": 18490000, "to": 79330000, "rate": 0.132 }, { "from": 79330000, "to": null, "rate": 0.155 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d147e6fc2a8092b6a9ed2d3571161fcfef55fdb63ea5c8d4a4a541fa58b9420", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CHE MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,0.77,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,0.88,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,2.64,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,2.97,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,5.94,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,6.6,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,8.8,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,11,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,13.2,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,15.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,43500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,58000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,76100,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,82000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,108800,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,141500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,184900,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,793300,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.social.employee.ty2025", "concept": "socialSecurity.employee", "label": "Employee social security schedule", "domain": "rate", "value": { "kind": "brackets", "unit": "ratio", "currency": "CHF", "brackets": [ { "from": 0, "to": 14820000, "rate": 0.064 }, { "from": 14820000, "to": null, "rate": 0.053 } ] } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.social.old_age.ty2025", "concept": "ch.social.oldAge", "label": "Employee old-age and disability insurance", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.053 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.social.unemployment.ty2025", "concept": "ch.social.unemployment", "label": "Employee unemployment insurance below the ceiling", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.011 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.social.unemployment_ceiling.ty2025", "concept": "ch.social.unemploymentCeiling", "label": "Unemployment insurance income ceiling", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 14820000, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.work.maximum.ty2025", "concept": "ch.workExpense.maximum", "label": "Maximum work-expense deduction", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 400000, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.work.minimum.ty2025", "concept": "ch.workExpense.minimum", "label": "Minimum work-expense deduction", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 200000, "currency": "CHF" } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.work.rate.ty2025", "concept": "ch.workExpense.rate", "label": "Work-expense deduction rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.03 } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.zurich.bands.single.ty2025", "concept": "ch.zurich.bands.single", "label": "Zurich basic income tax schedule, single person", "domain": "rate", "value": { "kind": "brackets", "unit": "ratio", "currency": "CHF", "brackets": [ { "from": 0, "to": 690000, "rate": 0 }, { "from": 690000, "to": 1180000, "rate": 0.02 }, { "from": 1180000, "to": 1660000, "rate": 0.03 }, { "from": 1660000, "to": 2450000, "rate": 0.04 }, { "from": 2450000, "to": 3410000, "rate": 0.05 }, { "from": 3410000, "to": 4510000, "rate": 0.06 }, { "from": 4510000, "to": 5800000, "rate": 0.07 }, { "from": 5800000, "to": 7540000, "rate": 0.08 }, { "from": 7540000, "to": 10900000, "rate": 0.09 }, { "from": 10900000, "to": 14220000, "rate": 0.1 }, { "from": 14220000, "to": 19490000, "rate": 0.11 }, { "from": 19490000, "to": 26330000, "rate": 0.12 }, { "from": 26330000, "to": null, "rate": 0.13 } ] } }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.zurich.multiplier.ty2025", "concept": "ch.zurich.multiplier", "label": "Canton and city of Zurich tax multiplier", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 2.17 }, "notes": "The parameter table and 98 plus 119 components give 2.17. Nearby narrative text still says 2.19 and is treated as stale prose." }, { "jurisdiction": "CH", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: Switzerland, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/switzerland_66a25a23.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:232ee0c0d8e66781fec282ae2f5b40e88f62fcdac3b026528877bf45f7988b48", "locator": "Switzerland, pages 605-617; 2025 parameter values and tax equations", "quote": "The national currency is the Swiss franc (CHF). In 2025, CHF 0.83 equalled USD 1. The Secretariat has estimated that in that same year the average worker earned CHF 100 715 (Secretariat estimate). Cantonal and communal income taxes are very substantial in relation to direct federal tax. Here, the canton and commune of Zurich have been selected as an example of the tax system of the 26 cantons. Local income tax is not deductible when calculating federal income tax. Personal income tax systems Income tax collected by the federal government (Confederation) Tax unit The income of spouses living together is taxed jointly, regardless of the property regime under which they were married. Income of children living under parental authority is added to the income of their custodian. Children’s labour income is taxed separately and in some cases, as in Zurich, is exempt from tax. Tax reliefs and tax credits Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year]. • Basic deduction • There is a basic deduction of CHF 2 800 for married couples for direct federal tax. • Deduction for children A CHF 6 800 deduction is allowed for each child under 18 years of age; the deduction is allowed for older children if they are apprentices or still in school. • Tax credit for children A CHF 263 deduction from the tax liability is allowed for each child under 18 years, the deduction is allowed for older children if they are apprentices or still in school. • Deductions for social insurance contributions and other taxes Premiums for old age and disability insurance (5.3% of gross earned income) and for unemployment insurance (1.1% for income up to CHF 148 200) are deductible in full. Compulsory contributions of approximately 7.83% to private pension funds are also fully deductible. Health and life insurance premiums are deductible from federal income tax up to CHF 3 700 for married persons and CHF 1 800 for taxpayers who are widow(er)s, divorced or single (such premiums are not considered social contributions). These amounts are increased by CHF 700 for each dependent child. • Work-related expenses Taxpayers are allowed a deduction corresponding to 3% of net income (i.e. gross income less contributions for old age and disability insurance, unemployment insurance and work-related provident funds). This deduction may be no less than CHF 2 000 and no more than CHF 4 000. • Deduction for two-income couples 50% of the smaller income can be deducted, but no less than CHF 8 600 and no more than CHF 14 100. TAXING WAGES 2026 © OECD 2026  609 Main non-standard reliefs available to the average worker • Interest payments on qualifying loans This is the main non-standard relief available to the average worker. It is allowed for all sorts of loans. • Medical expenses Expenses incurred as a result of illness, accidents or disability of the taxpayer or one of its dependants are deductible if the taxpayer bears the expenses personally and they exceed 5% of his or her net income. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000-4 000 2 000–4 000 Personal deduction -- 2 800 Deduction for 2 dependent children -- 13 600 (6 800*2) Social contributions Old age insurance 5.3% 5.3% Unemployment insurance 1.1%2 1.1%2 Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 1 800 plus 700 per child 3 700 plus 700 per child loan interest3 Deduction for two-income couples4 8 600−14 100 1. 3% of net income, minimum CHF 2 000, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. 4. 50% of smaller income, minimum the lower of CHF 8 600 or adjusted smaller income, maximum CHF 14 100. In addition, for the married taxpayer with 2 children, there is a (non-refundable) tax credit for 2 dependent children amounting to CHF 526, thus reducing the tax liability by CHF 526. Tax schedules Rates for persons living alone Taxable income (CHF)1 Base amount (CHF) Plus % of excess (CHF) Up to 15 200 -- -- -- 15 200 to 33 2002 0.77 152000 33 200 to 43 500 138.60 0.88 33 200 43 500 to 58 000 229.24 2.64 43 500 58 000 to 76 100 612.04 2.97 58 000 76 100 to 82 000 1 149.61 5.94 76 100 82 000 to 108 800 1 500.07 6.60 82 000 108 800 to 141 500 3 268.87 8.80 108 800 141 500 to 184 900 6 146.47 11.00 141 500 184 900 to 793 300 10 920.47 13.20 184 900 Over 793 3003 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax y amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. TAXING WAGES 2026 © OECD 2026 610  Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children. Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 29 700 -- -- -- 29 700 to 53 400 1 29 700 53 400 to 61 3002 234 2 53 400 61 300 to 79 100 390 3 61 300 79 100 to 94 900 918 4 79 100 94 900 to 108 600 1 538 5 94 900 108 600 to 120 500 2 218 6 108 600 120 500 to 130 500 2 926 7 120 500 130 500 to 138 300 3 612 8 130 500 138 300 to 144 200 4 236 9 138 300 144 200 to 148 200 4 749 10 144 200 148 200 to 150 300 5 149 11 148 200 150 300 to 152 300 5 369 12 150 300 152 300 to 940 800 5 609 13 152 300 For 940 800 106 788 Over 940 800 -- 11.5 of total income 1. Fractions of less than CHF 100 are disregarded. 2. Tax amounts of less than CHF 25 are not billed. 3. The calculation model disregards this part of the schedule. Taxes levied by decentralised authorities (Canton and commune of Zurich) General description of the system The system of cantonal and communal taxation has the same features as that of direct federal tax. The tax base is comprised of income from all sources. Once the basic amount of tax is set, cantons, communes and churches levy their taxes by applying a multiple, which may change from year to year. In 2012, for example, the canton applied a multiple of 1.0, the commune of Zurich 1.19 and the reformed church 0.10. The basic amount of tax is therefore multiplied by a total of 2.29. However, following the decision no longer to include church tax in Revenue Statistics, it is no longer included in the calculations for Taxing Wages. The basic amount of tax is therefore multiplied by a total of 2.19. Tax base Allowable deductions from gross income Single taxpayer (CHF) Married taxpayer, 2 children (CHF) Work-related expenses1 2 000 – 4 000 2 000–4 000 Personal deduction -- -- Deduction for 2 dependent children -- 18 600 (9 300*2) Social contributions -- Old age insurance 5.3% 5.3% -- Unemployment insurance 1.1%2 1.1%2 -- Pension fund 7.83% 7.83% Maximum deductions for health insurance premiums and 2 900 plus 1 300 per child 5 800 plus 1 300 per child loan interest3 Deduction for two-income couples 6 100 1. 3% of net income, minimum CHF 2 000 CHF, maximum CHF 4 000. 2. 1.1% of income up to CHF 148 200. 3. For the purposes of this publication, taxpayers are assumed to always receive the relevant maximum deduction. TAXING WAGES 2026 © OECD 2026  611 Postnumerando tax rates Cantonal income tax (Zurich) a) Basic income tax rates for married, divorced, widowed or single taxpayers living with children: 1 Taxable income (CHF) Base amount (CHF) Plus % of the excess (CHF) Up to 13 900 -- 0 -- 13 900 to 20 200 -- 2 13 900 20 200 to 28 200 126 3 20 200 28 200 to 37 900 366 4 28 200 37 900 to 49 000 754 5 37 900 49 000 to 63 300 1 309 6 49 000 63 300 to 95 100 2 167 7 63 300 95 100 to 127 000 4 393 8 95 100 127 000 to 174 900 6 945 9 127 000 174 900 to 232 100 11 256 10 174 900 232 100 to 294 200 16 976 11 232 100 294 200 to 365 800 23 807 12 294 200 Over 365 800 32 399 13 365 800 b) Basic income tax rates for other taxpayers (single without children). Taxable income (CHF)1 Base amount (CHF) Plus % of the excess (CHF) Up to 6 900 -- 0 -- 6 900 to 11 800 -- 2 6900 11 800 to 16 600 98 3 11 800 16 600 to 24 500 242 4 16 600 24 500 to 34 100 558 5 24 500 34 100 to 45 100 1 038 6 34 100 45 100 to 58 000 1 698 7 45 100 58 000 to 75 400 2 601 8 58 000 75 400 to 109 000 3 993 9 75 400 109 000 to 142 200 7 017 10 109 000 142 200 to 194 900 10 337 11 142 200 194 900 to 263 300 16 134 12 194 900 Over 263 300 24 342 13 263 300 1. Fractions below CHF 100 are disregarded. c) Annual multiple as a percentage of basic tax rates: -- Canton of Zurich 98 -- Commune of Zurich 119 -- Roman Catholic church tax 10.0 (for info.) -- Reformed Church tax 10.0 (for info.) A personal tax of CHF 24 is added. Tax rates used for this study This study uses the rates of tax levied by the federal, cantonal and communal tax authorities. TAXING WAGES 2026 © OECD 2026 612  Compulsory social security contributions to schemes operated within the government sector Employee contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances -- Other -- Employer contributions Retirement pensions 5.3% of gross income for old age insurance. Health insurance -- Unemployment 1.1% on the portion of income up to CHF 148 200. Work-related accidents -- Family allowances The employer pays a benefit for dependent children of an employee. The effective benefits paid depend on the Canton of residence and the respective employer. As of 1 January 2009, a new Swiss-wide minimum amount of CHF 2 400 for children up to 16 years of age and CHF 3 000 for children in education between 16 and 25 years of age was established. In most cases, the benefit paid exceeds this minimum. TAXING WAGES 2026 © OECD 2026  613 In 2009, the average family benefit was estimated to amount to CHF 3 000 per child per year and it has increased since then. In 2025, the family benefit was CHF 3 216 in the canton of Zurich (which is the amount used for the calculations in Taxing Wages). This benefit is taxable along with other components of income. The family allowance contributions are not included in the Taxing Wages results either as they are paid to a privately-managed fund. These contributions therefore qualify as non-tax compulsory payments (see also the section on Calculation of non-tax compulsory payments). Other -- Universal cash benefits Benefits linked to marital status No such benefits are paid. Benefits for dependent children In the canton of Zurich, the employer pays a benefit of CHF 3 216 per year for each dependent child of an employee in 2025. This benefit is taxable along with other components of income. See Family allowances, above Main changes in the tax/benefit system since 1998 On 1 January 1999, the canton of Zurich switched from biennial praenumerando taxation to annual postnumerando taxation on individual income. As a result, the direct federal tax is based on annual postnumerando taxation as well. As of 1 January 2008, the basic deduction for married couples and the deduction for two-income couples were introduced. These measures are intended to minimise the marriage penalty and to reduce the high taxation of secondary earners, thereby increasing labour force participation of skilled secondary earners. As of 1 January 2024, the tax credit for children reduces the tax liability by CHF 259 per child. Changes to labour taxation due to the COVID pandemic in 2020 and 2021 None. Memorandum item Identification of the average worker The population includes men and women working in industry, arts and crafts. The stated income is for the average of workers in the same sector. The geographical scope is the entire country, whereas the amount of tax is computed in respect of the canton and commune of Zurich. TAXING WAGES 2026 © OECD 2026 614  Method of calculation used • Unemployment benefits: not included; • Sick leave payments: not included; • Paid leave allowances: included; • Overtime: included; • Periodic cash bonuses: included; • Fringe benefits: not included; • Basic method used for calculation: monthly wages are multiplied by 12; • Close of the income tax year: 31 December; • Reference period for computing wages: from 1 January to 31 December of the year in question. Calculation of non-tax compulsory payments Switzerland imposes some important non-tax compulsory payments (NTCPs). These NTPCs are not included in the Taxing Wages models except when they qualify as standard personal income tax reliefs. Compulsory payments indicators, which combine the effect of taxes and NTCPs, are calculated by the OECD Secretariat and presented in the OECD Tax Database (See: https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-policy/non-tax-compulsory- payments.pdf). Switzerland levies the following employee and/ or employer NTCPs: • Contributions to the second pillar of the pension system (occupational pension funds): Occupational pension funds are mandatory for salaried persons earning at least CHF 22 680 annually. Old age insurance is based on individual savings. The savings assets accumulated by the insured person on his individual savings account over the years serve to finance the old age pension. The constituted capital is converted into an annual old age pension based on a conversion factor. Contribution rates depend on the occupation and the pension fund. An estimated representative rate amounted to 7.83% for employees and 10.50% for employers in 2022. • Health insurance is compulsory for all persons domiciled in Switzerland. Every family member is insured individually, regardless of age. Health insurance contributions are lump sum contributions per capita depending on age, sex, canton of residence and insurer. The national average rates for 2022 amount to CHF 6 963.60 for adults and CHF 1 630.80 for children per year. Health insurance premiums can be reduced depending on the contributor’s income level and his family situation. Each canton has its own definition of the income thresholds and the reduction regime. The health insurance premium and reduction rates of the Canton of Zurich are used in the calculations. • Family allowance: Employers have to make family allowance contributions. The contribution rates differ among cantons and family contribution funds. A representative rate has to be estimated, it amounts to 1.68% (national average 2021) or 1.025 for the canton of Zurich (2025). • Accident insurance: Accident insurance is compulsory for every employee. Employees are automatically insured by their employer, whereas the employers are more or less automatically assigned to a particular insurance company depending on their branch of trade. The risk and associated costs of the respective business activity determines the insurance premiums. A representative rate would have to be estimated. TAXING WAGES 2026 © OECD 2026  615 2025 Parameter values Average earnings/yr Ave_earn 100 715 Secretariat estimate Tax allowances fed_child_al 6 800 Tax credit fed_child_cred 263 Partner Allowance partner_rate_fed 0.5 partner_min_fed 8 600 partner_max_fed 14 100 Basic deduction for married couples Married_ded_fed 2 800 Partner income local partner_local 6 100 Single parent sing_par_al 0 Workrelated work_exp 0.03 work_exp_min 2 000 work_exp_max 4 000 Allowances for local tax local_basic 0 local_child 9 300 Federal tax IFD_min_s - Single IFD_sch_s 0 15200 0.0077 33200 0.0088 43500 0.0264 58000 0.0297 76100 0.0594 82000 0.066 108800 0.088 141500 0.11 184900 0.132 793300 0.115 Married IFD_min_m - IFD_sch_m 0 29700 0.01 53400 0.02 61300 0.03 79100 0.04 94900 0.05 108600 0.06 120500 0.07 130500 0.08 138300 0.09 144200 0.1 148200 0.11 150300 0.12 152300 0.13 940800 0.115 Cantonal tax Zurich_min 24 Single Zurich_sch_s 0 6900 0.02 11800 0.03 16600 0.04 24500 0.05 341000 0.06 45100 0.07 58000 0.08 75400 0.09 109000 TAXING WAGES 2026 © OECD 2026 616  0.1 142200 0.11 194900 0.12 263300 0.13 Married Zurich_sch_m 0 13900 0.02 20200 0.03 28200 0.04 37900 0.05 49000 0.06 63300 0.07 95100 0.08 127000 0.09 174900 0.1 232100 0.11 294200 0.12 365800 0.13 Canton and Commune Tax Mutiple statetax_mult 2.17 Social security contributions old_age 0.053 Pension pension_rate 0 Pillar 2 pension NTCP_old_age_max 30 240 NTCP_pension_ee 0.0783 Unemployment unemp_rate 0.011 unemp_rate2 0.000 income ceiling unemp_ciel 148 200 Cantonal deductible limit Local_ins_dedn 2 900 deductible extra for child Local_ins_dedn_c 1 300 Max other insurance deduction single max_ins_dedn_s 1 800 married couples max_ins_dedn_m 3 700 child max_ins_dedn_c 700 Child cash transfer child_ben 3216 TAXING WAGES 2026 © OECD 2026  617 2025 Tax equations The equations for the Swiss system in 2025 are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable Range Equation intermediate steps name 1. Earnings earn 2. Allowances: partner_al J IF(earn_spouse-work_al_spouse- SSC_spouse>partner_min_fed,(Married*MAX(partner_min_fed,MIN(partne r_max_fed,partner_rate_fed*(earn_spouse-work_al_spouse- SSC_spouse)))),earn_spouse-work_al_spouse- SSC_spouse)+Married*Married_ded_fed Children children_al J Children*fed_child_al+ (Children>0)*(Married=0)*sing_par_al Soc sec contributions SSC_al B SSC + NTCP_pension_ee*IF(earn_princ>0.75*NTCP_old_age_max,MAX(0.125*N TCP_old_age_max,earn_princ- 0.875*NTCP_old_age_max),0)+NTCP_pension_ee*IF(earn_spouse>0.75* NTCP_old_age_max,MAX(0.125*NTCP_old_age_max,earn_spouse- 0.875*NTCP_old_age_max),0) Work related work_al B IF(earn- SSC>work_exp_min,MAX(work_exp_min,MIN(work_exp_max,work_exp*(e" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "ch.zurich.personal_tax.ty2025", "concept": "ch.zurich.personalTax", "label": "Zurich personal tax", "domain": "rate", "value": { "kind": "scalar", "unit": "money", "value": 2400, "currency": "CHF" } }, { "id": "cl.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07111487999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bda767c99fba07cde2f6c1aed7f9e0548b2d1b4f4ac3cba31b16e0147d22442d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,7.111488,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08370651999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f8588ab8bef5d4dd11d9e4823fc6503063e29d8479c02d97e3971179a22586eb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,8.370652,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:74074b566a2e3fae51b18cae2ce9b7e66fb852717fdf2792d4de73650af9bc56", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a675cbd3bb9664c0025cb7ba9763a331848b31e0c5c9b2d1496f9db8073d567", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6bd0ec7bf80002efe492f8b53f7ad5c42474c366ce611392792b025083025fc4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7e8507fbb78b3fd1f384fc1ddee2a0134aa91b59c3b30c457cde9ceaaaca18fd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00111488 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:18c9e074d8c72c355f1d1a3dbcfa1ca2b0ded32f64edb749320a306877ae1f5b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0.111488,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.01370652 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1478edb594ca24b0f5b80814f6fba438f1fb6ec77d3ea983dc7ae05bfb2454c7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,1.370652,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f1194c8d84cec1224a84da5899bc61ff66a137757c9002eb1491040314d6472c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00375 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b16c1bd892a0ad5b156f9448e80e67cec0ef304b5a593eb0ea87c92e85cbac2d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0.375,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00375 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2efe47499de5fae905838055ffcdd43521b0163aa7291a77924e8b1c98125d3d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0.375,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00375 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f2a398c201be086df0163f30c79252d9912ad1a7ee12e646677c8a0b186d6f30", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0.375,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_gross_earnings.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 14201852, "currency": "CLP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0509be96aea7a525312af61b55fb8698510a8812d61511f1df31bd53388aee15", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,GEBT,XDC,S_C0,AW100,_Z,A,2025,14201852,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_gross_earnings.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 23717093, "currency": "CLP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:909bd34e6fc1a4c7dfe582022abb49a65ea14a605c3e2f6cd7aea9d1bb5819d6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,GEBT,XDC,S_C0,AW167,_Z,A,2025,23717092.84,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_gross_earnings.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 9515241, "currency": "CLP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9b18f9cc9d59fd32eff270df020aa670a20c7ce5cc2fbd6f5e9ababa20214408", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,GEBT,XDC,S_C0,AW67,_Z,A,2025,9515240.84,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_marginal_rate.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1025 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6d84c9ad9ad76c4559763a83124f6bc4ce1491898e68651124acfe39df20cc2c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,10.25,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_marginal_rate.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1025 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:48bca8cb2e135163216a52dcd35be6c11abd475f369ac51c40cdeab9746a4f07", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,10.25,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_marginal_rate.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d8d6c51fdbfc13f8981249fd72b63608a449a2350c90178312244f29f43aad87", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_net_income.aw100.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 13191889, "currency": "CLP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:98ff4f1411b5e5996128b30d54aff2e8ad383f484fabd3bcce38ad33cdd84242", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NIAT,XDC,S_C0,AW100,_Z,A,2025,13191888.97,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_net_income.aw167.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 21731818, "currency": "CLP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d491e81a7d29d6415d117053256b97bb600068a6c18a80fa0a173b4891318234", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NIAT,XDC,S_C0,AW167,_Z,A,2025,21731817.6239,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_net_income.aw67.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 8849174, "currency": "CLP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:70f43ce7478f8f50b8cd814d2f6dc170a2c0db8bd26a62aa8eeb83baf28dd569", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CHL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CHL,NIAT,XDC,S_C0,AW67,_Z,A,2025,8849173.9812,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CHL law, not a figure this site computes, and it is stated here precisely because this site cannot compute CHL to its own tolerance." }, { "id": "cl.ref_statutory_bands.ty2025", "jurisdiction": "CL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CLP", "brackets": [ { "from": 0, "to": 11143170, "rate": 0 }, { "from": 11143170, "to": 24762600, "rate": 0.04 }, { "from": 24762600, "to": 41271000, "rate": 0.08 }, { "from": 41271000, "to": 57779400, "rate": 0.135 }, { "from": 57779400, "to": 74287800, "rate": 0.23 }, { "from": 74287800, "to": 99050400, "rate": 0.304 }, { "from": 99050400, "to": 255880200, "rate": 0.35 }, { "from": 255880200, "to": null, "rate": 0.4 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:759cc5ec57b286fac760d87efe9d66fce9bf8ddd99dcf057d882aacc1d57ae12", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CHL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,4,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,8,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,13.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,23,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,30.4,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11143170,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,24762600,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,41271000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,57779400,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,74287800,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,99050400,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CHL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,255880200,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "co.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "CO central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "COP", "brackets": [ { "from": 0, "to": 5428100000, "rate": 0 }, { "from": 5428100000, "to": 8465800000, "rate": 0.19 }, { "from": 8465800000, "to": 20417600000, "rate": 0.28 }, { "from": 20417600000, "to": 43175700000, "rate": 0.33 }, { "from": 43175700000, "to": 94468700000, "rate": 0.35 }, { "from": 94468700000, "to": 154376900000, "rate": 0.37 }, { "from": 154376900000, "to": null, "rate": 0.39 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:81628f2625d7ba500031cb346352cb63fb19d1c925ee54311ea92d1e44e305aa", "locator": "DSD_TAX_PIT@DF_PIT_CENT / COL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,39341210,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,944687000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,1543769000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,431757000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,204176000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,84658000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,54281000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,19,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,39,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,37,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,33,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Allowance and ladder only; no surtax, credit, sub-central tax or social security applies. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "co.income_tax.personal_allowance.ty2025", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "CO personal allowance, 2025", "value": { "kind": "scalar", "unit": "money", "value": 3934121000, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:81628f2625d7ba500031cb346352cb63fb19d1c925ee54311ea92d1e44e305aa", "locator": "DSD_TAX_PIT@DF_PIT_CENT / COL PA / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,39341210,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,944687000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,1543769000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,431757000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,204176000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,84658000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,54281000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,19,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,39,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,37,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,33,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Allowance and ladder only; no surtax, credit, sub-central tax or social security applies. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. 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It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:138fee7008e29ce9f2201253bb05f75a8b7d11db8f0af6d7b2024493c5aca8da", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:408428ae4e126d7d4d05ce4fd564818e7c4738abffcd0fa695b428c2eae38458", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:180252e0503e866b7188cf8078d19fd1c4ebb533b25d5e9e6a8a4dbaa7c9f0b6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9d3b21079fb8e0e055eea59985b2dd7054ebc5fce4376b970bea4ae8920577e0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:568ec35a0a62adbfe96bc2d482d49c18a54b044e8375b7a9dcf39c430468a764", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:85e6c82fff2424bd8d8523048db574530aadeae677434715c52c058fffd928c6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:74396883adfbd7ea4144b2517ffe7b341b61d775f88cec6386c50eb56ad84e04", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b9830f5b98901e03d99d7398687a269a28b91b04be607571e2a93bd87aa90410", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a8686c3037855a9361283e0089b0897f64baa81c755f94c9052d20c896cc6046", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c55a3728c0c77979d9c5bbb2606df84f5608792683a00452079dc1f725f42965", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_gross_earnings.aw100.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3154229300, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c503f2ec1cd8547c31c0278cfd7040af51569ec469359b76dd338a5aa3b1aa12", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,GEBT,XDC,S_C0,AW100,_Z,A,2025,31542293,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_gross_earnings.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5267562931, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bacc0b43725a1489547d4e14c7875ada683e996573b59cbfd91944a48f63e01a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,GEBT,XDC,S_C0,AW167,_Z,A,2025,52675629.31,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_gross_earnings.aw67.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2113333631, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:607c23c40c33020b3ad89810f34a10fb6d62c9867b8d1059f9ecb5006e721088", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,GEBT,XDC,S_C0,AW67,_Z,A,2025,21133336.31,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_marginal_rate.aw100.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:46aa51c8904ebca2406b90b618dd1fb16206b197afb4656a5d9cc08fd95a7db3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_marginal_rate.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:10a8fed5dc9f246bb67235a6bb9febc6f63b59b3d1a573e99134657ebaf3e08f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_marginal_rate.aw67.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6b6be5bc2e3456f1f00f33772a82d1ebfe3e3917d8f2e2ebe41bd472ea5dde10", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. 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It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_net_income.aw100.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3154229300, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:51253f30904f68d1d16c433abe9a1de63cc8ae5f0f3c8053f724455ac11d1e65", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NIAT,XDC,S_C0,AW100,_Z,A,2025,31542293,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_net_income.aw167.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5267562931, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:871aaa08a4780c64c8dea9e0e2d6f4517712c781dbab929c74abc6030a5b20c0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NIAT,XDC,S_C0,AW167,_Z,A,2025,52675629.31,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_net_income.aw67.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2113333631, "currency": "COP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2320535558656f58d1c4aa5821a40066546520e9a491a397460e0b5aa53939b1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / COL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),COL,NIAT,XDC,S_C0,AW67,_Z,A,2025,21133336.31,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from COL law, not a figure this site computes, and it is stated here precisely because this site cannot compute COL to its own tolerance." }, { "id": "co.ref_statutory_bands.ty2025", "jurisdiction": "CO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "COP", "brackets": [ { "from": 0, "to": 5428100000, "rate": 0 }, { "from": 5428100000, "to": 8465800000, "rate": 0.19 }, { "from": 8465800000, "to": 20417600000, "rate": 0.28 }, { "from": 20417600000, "to": 43175700000, "rate": 0.33 }, { "from": 43175700000, "to": 94468700000, "rate": 0.35 }, { "from": 94468700000, "to": 154376900000, "rate": 0.37 }, { "from": 154376900000, "to": null, "rate": 0.39 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:44591a272f54036b447c87435f3077e71c1a1a04667a8d318e297e7db48b2083", "locator": "DSD_TAX_PIT@DF_PIT_CENT / COL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,19,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,37,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,39,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,54281000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,84658000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,204176000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,431757000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,944687000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),COL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,1543769000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "cr.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "CR central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CRC", "brackets": [ { "from": 0, "to": 1106400000, "rate": 0 }, { "from": 1106400000, "to": 1622400000, "rate": 0.1 }, { "from": 1622400000, "to": 2847600000, "rate": 0.15 }, { "from": 2847600000, "to": 5694000000, "rate": 0.2 }, { "from": 5694000000, "to": null, "rate": 0.25 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5b345eccef4a15477a47fe2344a20cdcbd62af082eeddbba245aa8f72cb37b9a", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CRI MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,15,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,849903.616438,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,56940000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28476000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16224000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11064000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,25,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,10,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Allowance and ladder only; no surtax, credit, sub-central tax or social security applies. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.33 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "cr.income_tax.personal_allowance.ty2025", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "CR personal allowance, 2025", "value": { "kind": "scalar", "unit": "money", "value": 84990362, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5b345eccef4a15477a47fe2344a20cdcbd62af082eeddbba245aa8f72cb37b9a", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CRI PA / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,15,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,849903.616438,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,56940000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28476000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16224000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11064000,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,25,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,10,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Allowance and ladder only; no surtax, credit, sub-central tax or social security applies. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.33 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "id": "cr.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09849231 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3e3356e00b6bf47a34685a0a926ebff5fe32b61ba65024e4e2b07227a29e2046", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.849231,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12673005 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:551a401ec57d171cc7c6c19136706eb9f33a8d20056c74164dcbb8558d2dc791", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,12.673005,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24618462000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b25b666fce9bf4f0a92e8458edc5661e0c71899bb286141b512b1aa6bca4ded7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,24.618462,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_gross_earnings.aw100.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1034049445, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:89e661bdaba70c02c6678545669c056a301bfb5451ebab02fb4b043c4d277310", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,GEBT,XDC,S_C0,AW100,_Z,A,2025,10340494.45,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_gross_earnings.aw167.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1726862573, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ccb9d3ace00add04d2f3219bf8b94f7333873c948d0a154b671a3acb12cecaa3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,GEBT,XDC,S_C0,AW167,_Z,A,2025,17268625.7315,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_gross_earnings.aw67.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 692813128, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4ca7ee5abae3052acc52bb952095a042fb09e1b7614dbfc5abfede530d187503", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,GEBT,XDC,S_C0,AW67,_Z,A,2025,6928131.2815,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_marginal_rate.aw100.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09849231 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5d6842a9d679d2b958e1641d7164d9519a72c665ed7efe9df0f2d5288cde0626", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.849231,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_marginal_rate.aw167.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.19079999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a2c3d23c5266daa1e957d71651f4cf2d8e0e3914ab3b2f7b0f73482e7f9c349", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,19.08,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_marginal_rate.aw67.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09849231 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bc71dda15e3180b3344377a950b835ad4697f9417d362ef0e12df4d86cc724fc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.849231,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_net_income.aw100.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 932203529, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:dc9c8e754e735d1f932ac8085314a28c219065ab0b4f9de923a39e491106050b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,NIAT,XDC,S_C0,AW100,_Z,A,2025,9322035.28894,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_net_income.aw167.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1508017194, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d0cb0f36a31cc8b0a75750f0cdc5e1f7e9891a5a48c8fdb8f7a455d6c409ac94", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,NIAT,XDC,S_C0,AW167,_Z,A,2025,15080171.94193,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_net_income.aw67.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 624576364, "currency": "CRC" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:62745370e644aed4329eadfd40f59f4045d8b44f7c23586b0d888cd7ed17cba1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CRI NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CRI,NIAT,XDC,S_C0,AW67,_Z,A,2025,6245763.64359,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CRI law, not a figure this site computes, and it is stated here precisely because this site cannot compute CRI to its own tolerance." }, { "id": "cr.ref_statutory_bands.ty2025", "jurisdiction": "CR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CRC", "brackets": [ { "from": 0, "to": 1106400000, "rate": 0 }, { "from": 1106400000, "to": 1622400000, "rate": 0.1 }, { "from": 1622400000, "to": 2847600000, "rate": 0.15 }, { "from": 2847600000, "to": 5694000000, "rate": 0.2 }, { "from": 5694000000, "to": null, "rate": 0.25 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:44e2bf7a225b01558d4a0fbbdf6e69a768ad972db2861466400b02a02ac8cd7a", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CRI MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,10,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,15,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,25,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11064000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,16224000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,28476000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CRI,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,56940000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "cz.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "CZ central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CZK", "brackets": [ { "from": 0, "to": 223473600, "rate": 0.15 }, { "from": 223473600, "to": null, "rate": 0.23 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:948fb164255a45a8ba6ad7e6edf9dbab614c81777a3e494c3f208c8e5373add1", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CZE MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,30840,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,2234736,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,23,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 30840 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 30840 applied against the tax due." }, { "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "cz.income_tax.credit.ty2025", "domain": "credit", "concept": "incomeTax.credit.nonRefundable", "label": "CZ non-refundable tax credit, 2025", "value": { "kind": "scalar", "unit": "money", "value": 3084000, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:948fb164255a45a8ba6ad7e6edf9dbab614c81777a3e494c3f208c8e5373add1", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CZE TC / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,30840,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,2234736,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,23,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 30840 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 30840 applied against the tax due." }, { "id": "cz.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21325894 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f39b1ad17dc5444a37214cac951dfca29e61f95a02948ec4dae5d3bfde97c4ac", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.325894,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23441852999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d7bda14696af7f9a783e6e1ef1cd1a2ccf3639b86696581560bb2eaff3e97334", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.441853,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.187282 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0e8e5eef5ee755eca3c542c1eb4a038fedf6c9728bae32874c1aa15b17aed29b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,18.7282,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11599999999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:647f4708ab48c161694a798145e0d604a7a7348e6d380a53dba5a5ca45aefe9b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11599999999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1042f9230bd18a723821b8311d013e8014d401d3279d247b05e59f5555cbb81f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,11.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11599999999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1e446d56fa850f422c47e9c1e3e32e419899c14ebb759aad13d3abf7ca51c437", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09725894 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:edf8e2f7bf62e9f108aebee09f4d1d85f1e5c3e9ecbe793cd70e239f6d929380", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.725894,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11841853000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:63e18ba0d54101da03f46cf507cef706540c56b88e250b2a66442b898d679d98", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,11.841853,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.071282 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7512334d890c26c11494c4a41e6ad496ccbd3e3bde1c191ccfaad40e76ebded3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.1282,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33799999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:99b5882acb7139237fd5e7b1b37de562b5c4c1e0741568868a2dc260798ff0c5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,33.8,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33799999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1ca1a08478a557e90cec3e333f3bfc7ce3719d4cae5e19ff3090e22fa993bfee", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.8,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33799999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b6d4dcebc2e2bc3ad35e025c51e535a786f45918ef031e39b3a808ac646c04b6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.8,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_gross_earnings.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 58474364, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:32f4fd4d41d7f048b6de12be76e9d3166a9af692ba8450028ae620bddaab13e0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,GEBT,XDC,S_C0,AW100,_Z,A,2025,584743.637889,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_gross_earnings.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 97652188, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:550162a065e3939f281d5a1e13d2fc2ce2a9ab7eb7292a9c1407693a92594b06", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,GEBT,XDC,S_C0,AW167,_Z,A,2025,976521.875275,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_gross_earnings.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 39177824, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ba0c5a1954349faf1822ecb6d7f24fc65cd345e5f9676f3238a316cc487366d2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,GEBT,XDC,S_C0,AW67,_Z,A,2025,391778.237386,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_marginal_rate.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.266 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:70ee397a014b0a9834207ead931023d0a1a510d3aac05c8b72ce7d65d4e5d937", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,26.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_marginal_rate.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.266 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a6a7a103bd1935633e4a99daf949968eab3374e8aab0cb9cd555f93ee0d9adb4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,26.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_marginal_rate.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.266 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d435d660515df56baf8ea719c76ccc00dc93a3882ddcb2a0f312c55637f13927", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,26.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_net_income.aw100.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 46004183, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f63938b6eacc0acca7691ebbc0bd8a09ab550d73abe825611196760b16383494", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,NIAT,XDC,S_C0,AW100,_Z,A,2025,460041.830211,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_net_income.aw167.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 74760706, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:12531309ea5e43809815c339f17a9b6736190a7d24c8751ac6bc4472b53e8bfc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,NIAT,XDC,S_C0,AW167,_Z,A,2025,747607.056452,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_net_income.aw67.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 31840523, "currency": "CZK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:358ff9bfa4c3091b65be820f539aa6e419943c0a24fe5f66483acb47d41fce6d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / CZE NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),CZE,NIAT,XDC,S_C0,AW67,_Z,A,2025,318405.226241,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from CZE law, not a figure this site computes, and it is stated here precisely because this site cannot compute CZE to its own tolerance." }, { "id": "cz.ref_statutory_bands.ty2025", "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CZK", "brackets": [ { "from": 0, "to": 223473600, "rate": 0.15 }, { "from": 223473600, "to": null, "rate": 0.23 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:dffc8a963bf9fb1fd95470776c28a5fa54f3ed0e0d76bc8df20f06d5f177ac67", "locator": "DSD_TAX_PIT@DF_PIT_CENT / CZE MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,23,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,2234736,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "CZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "cz.social_security.employee.ty2025", "domain": "rate", "concept": "socialSecurity.employee", "label": "CZ employee social security contributions, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "CZK", "brackets": [ { "from": 0, "to": null, "rate": 0.071 }, { "from": 0, "to": null, "rate": 0.045 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:948fb164255a45a8ba6ad7e6edf9dbab614c81777a3e494c3f208c8e5373add1", "locator": "DSD_TAX_SSC / CZE employee schedule read as bands / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,30840,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,2234736,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),CZE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,23,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 30840 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 30840 applied against the tax due." }, { "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "verified", "testIds": [ "DE/2025/single-111389", "DE/2025/single-44689", "DE/2025/single-66700" ], "verifiedBy": "golden fixture, independent official tool", "verifiedAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "de.income_tax.pauschbetraege.ty2025", "domain": "threshold", "concept": "incomeTax.personalAllowance", "label": "Arbeitnehmer- und Sonderausgaben-Pauschbetrag, 2025", "value": { "kind": "scalar", "unit": "money", "value": 126600, "currency": "EUR" }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Einkommensteuergesetz § 9a Pauschbeträge für Werbungskosten", "url": "https://www.gesetze-im-internet.de/estg/__9a.html", "landingUrl": "https://www.gesetze-im-internet.de/estg/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:e18bcc45f92b4ba393384d57371bee79344fc24befed8ccfdce22dc6033f3083", "locator": "EStG § 9a Satz 1 Nummer 1 Buchstabe a", "quote": "hbeträge abzuziehen, wenn nicht höhere Werbungskosten nachgewiesen werden: 1. a) von den Einnahmen aus nichtselbständiger Arbeit vorbehaltlich Buchstabe b: ein Arbeitnehmer-Pauschbetrag von 1 230 Euro; b) von den Einnahmen aus nichtselbständiger Arbeit, soweit es sich um Versorgungsbezüge im Sinne des § 19 Absatz 2 han" }, "crossCheck": [ { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Einkommensteuergesetz § 10c Sonderausgaben-Pauschbetrag", "url": "https://www.gesetze-im-internet.de/estg/__10c.html", "landingUrl": "https://www.gesetze-im-internet.de/estg/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:a720e87a0ef071954231151638e36c2d2c28a260deae309bce3a0fbc1e653622", "locator": "EStG § 10c Satz 1", "quote": "ommensteuergesetz (EStG) § 10c Sonderausgaben-Pauschbetrag 1 Für Sonderausgaben nach § 10 Absatz 1 Nummer 4, 5, 7 und 9 sowie Absatz 1a und nach § 10b wird ein Pauschbetrag von 36 Euro abgezogen (Sonderausgaben-Pauschbetrag), wenn der Steuerpflichtige nicht höhere Aufwendungen nachweist. 2 Im Fall der Z" } ], "notes": "The sum of two flat amounts the engine applies as one allowance: the Arbeitnehmer-Pauschbetrag of 1230 euro under § 9a and the Sonderausgaben-Pauschbetrag of 36 euro under § 10c. They are separate provisions and are combined here only because both are flat annual deductions from the same base. The Vorsorgepauschale is not included: it varies with earnings and is held separately." }, { "jurisdiction": "DE", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "de.income_tax.pauschbetraege.ty2026", "domain": "threshold", "concept": "incomeTax.personalAllowance", "label": "Arbeitnehmer- und Sonderausgaben-Pauschbetrag, 2026", "value": { "kind": "scalar", "unit": "money", "value": 126600, "currency": "EUR" }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Einkommensteuergesetz § 9a Pauschbeträge für Werbungskosten", "url": "https://www.gesetze-im-internet.de/estg/__9a.html", "landingUrl": "https://www.gesetze-im-internet.de/estg/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:e18bcc45f92b4ba393384d57371bee79344fc24befed8ccfdce22dc6033f3083", "locator": "EStG § 9a Satz 1 Nummer 1 Buchstabe a", "quote": "hbeträge abzuziehen, wenn nicht höhere Werbungskosten nachgewiesen werden: 1. a) von den Einnahmen aus nichtselbständiger Arbeit vorbehaltlich Buchstabe b: ein Arbeitnehmer-Pauschbetrag von 1 230 Euro; b) von den Einnahmen aus nichtselbständiger Arbeit, soweit es sich um Versorgungsbezüge im Sinne des § 19 Absatz 2 han" }, "crossCheck": [ { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Einkommensteuergesetz § 10c Sonderausgaben-Pauschbetrag", "url": "https://www.gesetze-im-internet.de/estg/__10c.html", "landingUrl": "https://www.gesetze-im-internet.de/estg/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:a720e87a0ef071954231151638e36c2d2c28a260deae309bce3a0fbc1e653622", "locator": "EStG § 10c Satz 1", "quote": "ommensteuergesetz (EStG) § 10c Sonderausgaben-Pauschbetrag 1 Für Sonderausgaben nach § 10 Absatz 1 Nummer 4, 5, 7 und 9 sowie Absatz 1a und nach § 10b wird ein Pauschbetrag von 36 Euro abgezogen (Sonderausgaben-Pauschbetrag), wenn der Steuerpflichtige nicht höhere Aufwendungen nachweist. 2 Im Fall der Z" } ], "notes": "The sum of two flat amounts the engine applies as one allowance: the Arbeitnehmer-Pauschbetrag of 1230 euro under § 9a and the Sonderausgaben-Pauschbetrag of 36 euro under § 10c. They are separate provisions and are combined here only because both are flat annual deductions from the same base. The Vorsorgepauschale is not included: it varies with earnings and is held separately." }, { "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "verified", "testIds": [ "DE/2025/single-111389", "DE/2025/single-44689", "DE/2025/single-66700" ], "verifiedBy": "golden fixture, independent official tool", "verifiedAt": "2026-09-08" }, "confidence": "medium", "maxAgeDays": 400, "id": "de.income_tax.tariff.ty2025", "domain": "rate", "concept": "incomeTax.tariff", "label": "German income tax tariff, from assessment year 2025", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "roundInput": { "mode": "down", "unitMinor": 100 }, "segments": [ { "from": 0, "to": 1209700, "origin": 0, "scale": 100, "coeffs": [ 0 ] }, { "from": 1209700, "to": 1744400, "origin": 1209600, "scale": 1000000, "coeffs": [ 0, 1400, 932.3 ] }, { "from": 1744400, "to": 6848100, "origin": 1744300, "scale": 1000000, "coeffs": [ 1015.13, 2397, 176.64 ] }, { "from": 6848100, "to": 27782600, "origin": 0, "scale": 100, "coeffs": [ -10911.92, 0.42 ] }, { "from": 27782600, "to": null, "origin": 0, "scale": 100, "coeffs": [ -19246.67, 0.45 ] } ], "roundResult": { "mode": "down", "unitMinor": 100 } }, "source": { "authorityId": "DE-BUZER", "authority": "LEGAL_PUBLISHER", "authorityName": "buzer.de, versioned reproduction of BGBl. 2024 I Nr. 449", "documentTitle": "EStG § 32a Einkommensteuertarif, Fassung ab 1. Januar 2025", "url": "https://www.buzer.de/gesetz/4499/v321118-2025-01-01.htm", "landingUrl": "https://www.buzer.de/32a_EStG.htm", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:8ce445739a0c37bb2dc36ca55d6b97fbacc1211bf679ca5324f96864b226f140", "locator": "EStG § 32a Absatz 1, zones 1 to 5, ab dem Veranlagungszeitraum 2025", "quote": "Die tarifliche Einkommensteuer bemisst sich nach dem auf volle Euro abgerundeten zu versteuernden Einkommen. 2 Sie beträgt ab dem Veranlagungszeitraum 2025 vorbehaltlich der §§ 32b, 32d, 34, 34a, 34b und 34c jeweils in Euro für zu versteuernde Einkommen 1. bis 12.096 Euro (Grundfreibetrag): 0; 2. von 12.097 Euro bis 17.443 Euro: (932,30 • y + 1.400) • y; 3. von 17.444 Euro bis 68.480 Euro: (176,64 • z + 2.397) • z + 1.015,13; 4. von 68.481 Euro bis 277.825 Euro: 0,42 • x - 10.911,92; 5. von 277.826 Euro an: 0,45 • x - 19.246,67. 3 Die Größe 'y' ist ein Zehntausendstel des den Grundfreibetrag übersteigenden Teils des auf einen vollen Euro-Betrag abgerundeten zu versteuernden Einkommens. 4 Die Größe 'z' ist ein Zehntausendstel des 17.443 Euro übersteigenden Teils des auf einen vollen Euro-Betrag abgerundeten zu versteuernden Einkommens. 5 Die Größe 'x' ist das auf einen vollen Euro-Betrag abgerundete zu versteuernde Einkommen. 6 Der sich ergebende Steuerbetrag ist auf den nächsten vollen Euro-Betrag abzurunden." }, "notes": "The tariff only, for a single individually assessed taxpayer. The splitting procedure for jointly assessed spouses under § 32a Absatz 5 is twice the tariff on half the joint income and is not modelled here. The solidarity surcharge, church tax and social security contributions are separate charges and are not part of this rule. The zone coefficients are stored exactly as § 32a states them, so the fourth zone carries 0,42 and −11 135,63 rather than a constant derived from them. Taxable income is floored to the whole euro before the tariff and the resulting tax is floored to the whole euro after it, both as the section directs. This version is read from a legal publisher rather than from the Federal Office of Justice, whose portal serves the current law only, and it is held at medium confidence for that reason. It exists so that Germany can be reconciled against OECD Taxing Wages 2025 at all." }, { "jurisdiction": "DE", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "de.income_tax.tariff.ty2026", "domain": "rate", "concept": "incomeTax.tariff", "label": "German income tax tariff, from assessment year 2026", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "roundInput": { "mode": "down", "unitMinor": 100 }, "segments": [ { "from": 0, "to": 1234900, "origin": 0, "scale": 100, "coeffs": [ 0 ] }, { "from": 1234900, "to": 1780000, "origin": 1234800, "scale": 1000000, "coeffs": [ 0, 1400, 914.51 ] }, { "from": 1780000, "to": 6987900, "origin": 1779900, "scale": 1000000, "coeffs": [ 1034.87, 2397, 173.1 ] }, { "from": 6987900, "to": 27782600, "origin": 0, "scale": 100, "coeffs": [ -11135.63, 0.42 ] }, { "from": 27782600, "to": null, "origin": 0, "scale": 100, "coeffs": [ -19470.38, 0.45 ] } ], "roundResult": { "mode": "down", "unitMinor": 100 } }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Einkommensteuergesetz § 32a Einkommensteuertarif", "url": "https://www.gesetze-im-internet.de/estg/__32a.html", "landingUrl": "https://www.gesetze-im-internet.de/estg/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:1089ce4a53ebe270d6dd9fe13777533835b14649e0550f524bf4f079b6f4a93a", "locator": "EStG § 32a Absatz 1, zones 1 to 5, ab dem Veranlagungszeitraum 2026", "quote": "Die tarifliche Einkommensteuer bemisst sich nach dem auf volle Euro abgerundeten zu versteuernden Einkommen. 2 Sie beträgt ab dem Veranlagungszeitraum 2026 vorbehaltlich der §§ 32b, 32d, 34, 34a, 34b und 34c jeweils in Euro für zu versteuernde Einkommen 1. bis 12 348 Euro (Grundfreibetrag): 0; 2. von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; 3. von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; 4. von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; 5. von 277 826 Euro an: 0,45 • x – 19 470,38. 3 Die Größe „y“ ist ein Zehntausendstel des den Grundfreibetrag übersteigenden Teils des auf einen vollen Euro-Betrag abgerundeten zu versteuernden Einkommens. 4 Die Größe „z“ ist ein Zehntausendstel des 17 799 Euro übersteigenden Teils des auf einen vollen Euro-Betrag abgerundeten zu versteuernden Einkommens. 5 Die Größe „x“ ist das auf einen vollen Euro-Betrag abgerundete zu versteuernde Einkommen. 6 Der sich ergebende Steuerbetrag ist auf den nächsten vollen Euro-Betrag abzurunden." }, "notes": "The tariff only, for a single individually assessed taxpayer. The splitting procedure for jointly assessed spouses under § 32a Absatz 5 is twice the tariff on half the joint income and is not modelled here. The solidarity surcharge, church tax and social security contributions are separate charges and are not part of this rule. The zone coefficients are stored exactly as § 32a states them, so the fourth zone carries 0,42 and −11 135,63 rather than a constant derived from them. Taxable income is floored to the whole euro before the tariff and the resulting tax is floored to the whole euro after it, both as the section directs." }, { "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "verified", "testIds": [ "DE/2025/single-111389", "DE/2025/single-44689", "DE/2025/single-66700" ], "verifiedBy": "golden fixture, independent official tool", "verifiedAt": "2026-09-08" }, "confidence": "medium", "maxAgeDays": 400, "id": "de.income_tax.vorsorgepauschale.ty2025", "domain": "threshold", "concept": "incomeTax.deduction.onGross", "label": "Vorsorgepauschale, 2025", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 6615000, "origin": 0, "scale": 100, "coeffs": [ 0, 0.1995 ] }, { "from": 6615000, "to": 9660000, "origin": 0, "scale": 100, "coeffs": [ 7044.98, 0.093 ] }, { "from": 9660000, "to": null, "origin": 0, "scale": 100, "coeffs": [ 16028.78 ] } ] }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "SGB V § 243 Ermäßigter Beitragssatz", "url": "https://www.gesetze-im-internet.de/sgb_5/__243.html", "landingUrl": "https://www.gesetze-im-internet.de/sgb_5/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:533e3824666d1934e65560c7a34ae6cbf1ea8b30f3ae7c784dd78356e5514360", "locator": "SGB V § 243, the reduced rate the pauschale is computed on", "quote": "ür Mitglieder, die keinen Anspruch auf Krankengeld haben, gilt ein ermäßigter Beitragssatz. Dies gilt nicht für die Beitragsbemessung nach § 240 Absatz 4b. Der ermäßigte Beitragssatz beträgt 14,0 Prozent der beitragspflichtigen Einnahmen der Mitglieder. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärung Fee" }, "crossCheck": [ { "authorityId": "DE-DRV", "authority": "FOREIGN_AUTHORITY", "authorityName": "Deutsche Rentenversicherung Bund", "documentTitle": "Werte der Rentenversicherung: aktuelle Zahlen aus dem Bereich der Sozialversicherung", "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html", "landingUrl": "https://www.deutsche-rentenversicherung.de/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:c12042083be9307116a6fcf4569166397e4a07feb5ea8c41f5b0d9b532434994", "locator": "Werte der Rentenversicherung, Beiträge zur Sozialversicherung", "quote": "rung Stand 01.07.2026 Beiträge zur Sozialversicherung Rentenversicherung: 18,6 Prozent Krankenversicherung: 14,6 Prozent Arbeitslosenversicherung: 2,60 Prozent Pflegeversicherung: 3,6 Prozent (für Kinderlose: 4,2 Prozent) Aktueller Rentenwert ab 1.7.2026 monatlich 42,52 Euro Rechengrößen Beitragsbemessungsgren" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2025 § 2", "url": "https://www.gesetze-im-internet.de/svbezgrv_2025/__2.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2025/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:9125cbb574fce9b9ba0998e3bf450ca1c7f00ae6dede2af290e1f97203c4be11", "locator": "SVBezGrV 2025 § 2 Absatz 2", "quote": "Sozialgesetzbuch wird für das Jahr 2025 auf 73 800 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 6 150 Euro. (2) Die Jahresarbeitsentgeltgrenze nach § 6 Absatz 7 des Fünften Buches Sozialgesetzbuch wird für das Jahr 2025 auf 66 150 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 5 512,50 Euro. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärun" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2025 § 4", "url": "https://www.gesetze-im-internet.de/svbezgrv_2025/__4.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2025/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:56ba03d8e6cf5909de1c1de734a489f28d230dec2e9705929e1ee408242a960c", "locator": "SVBezGrV 2025 § 4 Absatz 1 Nummer 1", "quote": "zen in der Rentenversicherung (1) Die Beitragsbemessungsgrenze nach § 159 des Sechsten Buches Sozialgesetzbuch wird für das Jahr 2025 wie folgt festgesetzt: 1. in der allgemeinen Rentenversicherung auf 96 600 Euro jährlich; umgerechnet auf den Monat ergeben sich 8 050 Euro, und 2. in der knappschaftlichen Rentenversicherung auf 118 800 Euro" } ], "notes": "The statutory provision for pension expenditure under § 39b Absatz 2 Satz 5 Nummer 3 EStG, which is NOT the same as the contributions the employee pays. It takes the pension contribution in full at 9.30%, takes health at the reduced rate of 14% rather than the general 14.6% actually charged, adds the supplementary rate and long-term care, and takes no account of unemployment insurance at all. Deducting the contributions instead understates German income tax; deducting nothing overstates it by more than eight percentage points. The middle band carries a computed constant, the health and care component frozen at its own lower ceiling, which is checked for continuity at both ceilings before this rule is written." }, { "jurisdiction": "DE", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "de.income_tax.vorsorgepauschale.ty2026", "domain": "threshold", "concept": "incomeTax.deduction.onGross", "label": "Vorsorgepauschale, 2026", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 6975000, "origin": 0, "scale": 100, "coeffs": [ 0, 0.2015 ] }, { "from": 6975000, "to": 10140000, "origin": 0, "scale": 100, "coeffs": [ 7567.88, 0.093 ] }, { "from": 10140000, "to": null, "origin": 0, "scale": 100, "coeffs": [ 16998.08 ] } ] }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "SGB V § 243 Ermäßigter Beitragssatz", "url": "https://www.gesetze-im-internet.de/sgb_5/__243.html", "landingUrl": "https://www.gesetze-im-internet.de/sgb_5/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:533e3824666d1934e65560c7a34ae6cbf1ea8b30f3ae7c784dd78356e5514360", "locator": "SGB V § 243, the reduced rate the pauschale is computed on", "quote": "ür Mitglieder, die keinen Anspruch auf Krankengeld haben, gilt ein ermäßigter Beitragssatz. Dies gilt nicht für die Beitragsbemessung nach § 240 Absatz 4b. Der ermäßigte Beitragssatz beträgt 14,0 Prozent der beitragspflichtigen Einnahmen der Mitglieder. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärung Fee" }, "crossCheck": [ { "authorityId": "DE-DRV", "authority": "FOREIGN_AUTHORITY", "authorityName": "Deutsche Rentenversicherung Bund", "documentTitle": "Werte der Rentenversicherung: aktuelle Zahlen aus dem Bereich der Sozialversicherung", "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html", "landingUrl": "https://www.deutsche-rentenversicherung.de/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:c12042083be9307116a6fcf4569166397e4a07feb5ea8c41f5b0d9b532434994", "locator": "Werte der Rentenversicherung, Beiträge zur Sozialversicherung", "quote": "rung Stand 01.07.2026 Beiträge zur Sozialversicherung Rentenversicherung: 18,6 Prozent Krankenversicherung: 14,6 Prozent Arbeitslosenversicherung: 2,60 Prozent Pflegeversicherung: 3,6 Prozent (für Kinderlose: 4,2 Prozent) Aktueller Rentenwert ab 1.7.2026 monatlich 42,52 Euro Rechengrößen Beitragsbemessungsgren" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2026 § 2", "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/__2.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2026/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:c3137fb254fead8155b0fd0b2a7848fcdebbe4268883e77d4325daedf30909f0", "locator": "SVBezGrV 2026 § 2 Absatz 2", "quote": "Sozialgesetzbuch wird für das Jahr 2026 auf 77 400 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 6 450 Euro. (2) Die Jahresarbeitsentgeltgrenze nach § 6 Absatz 7 des Fünften Buches Sozialgesetzbuch wird für das Jahr 2026 auf 69 750 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 5 812,50 Euro. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärun" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2026 § 4", "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/__4.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2026/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:8d6509db2d70fdf655a4c9ab0377928a3853568007e6ef0391bdd557582eb3e3", "locator": "SVBezGrV 2026 § 4 Absatz 1 Nummer 1", "quote": "zen in der Rentenversicherung (1) Die Beitragsbemessungsgrenze nach § 159 des Sechsten Buches Sozialgesetzbuch wird für das Jahr 2026 wie folgt festgesetzt: 1. in der allgemeinen Rentenversicherung auf 101 400 Euro jährlich; umgerechnet auf den Monat ergeben sich 8 450 Euro, und 2. in der knappschaftlichen Rentenversicherung auf 124 800 Euro" } ], "notes": "The statutory provision for pension expenditure under § 39b Absatz 2 Satz 5 Nummer 3 EStG, which is NOT the same as the contributions the employee pays. It takes the pension contribution in full at 9.30%, takes health at the reduced rate of 14% rather than the general 14.6% actually charged, adds the supplementary rate and long-term care, and takes no account of unemployment insurance at all. Deducting the contributions instead understates German income tax; deducting nothing overstates it by more than eight percentage points. The middle band carries a computed constant, the health and care component frozen at its own lower ceiling, which is checked for continuity at both ceilings before this rule is written." }, { "id": "de.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38677081 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:00de3ae537b774a808cded36725fc894c186c19a50edd060680d7672c546a492", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,38.677081,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42314416 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:432a3e9c09ca046f59448c436c73d17d0a781b81128b99c2ca5af6bcd6d048a9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,42.314416,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.34136982000000005 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:dac3849eb23818dd816cb80023c5a7bae035692dec7b77e3efb7b03645023b94", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,34.136982,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21459700999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4b4d41533b80b5c44d082b282a36a1b93720b9169c2a26abb6f83c7b3c48a3a5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.459701,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15695458 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0f0229763c606faad508f3c60e21662e851a4db8cfc4bf5d4055bd48344ca473", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,15.695458,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2155 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c964feba1354805a9ffd5bab85cd26120391f4e5c2a01cdba08fd09c26f34a1a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.55,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1721738 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d4a4c6ae2cba52b34c8ba32d75e485d6bea18cc9a968e8cbe85b70a21008abb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,17.21738,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26618958 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2f2cb2bef7ad95a61fe5e407bd30b3ffb72f48edf0a56d88bb2dcdf977676148", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,26.618958,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12586982000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b18d21a2dbbf1db6e7599db6636e7b03c117c8470a1531c89450f8733c3096bf", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,12.586982,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20864648 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:06e11122220eeb8590f93cc7de6939bc8501f9d423b95712cf3cdcf8ed53db4f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,20.864648,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15339139 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7944c12e1241033dfc8bffccb129c3fac22d6a0e085d497cf3a2c68450494bfb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,15.339139,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2095 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e70f231de69e86c75037e4ca2eefef1628ee2adbe079a55f45524f94926c5873", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,20.95,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DEU law, not a figure this site computes, and it is stated here precisely because this site cannot compute DEU to its own tolerance." }, { "id": "de.ref_gross_earnings.aw100.ty2025", "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6670004, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6124854bfd037e4b186ec3404974c2f37fff831096ce7ca1fd6dbc19bdb23cac", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DEU GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DEU,GEBT,XDC,S_C0,AW100,_Z,A,2025,66700.043591,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. 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Dezember 1988, BGBl. I S. 2477) § 241 Allgemeiner Beitragssatz Der allgemeine Beitragssatz beträgt 14,6 Prozent der beitragspflichtigen Einnahmen der Mitglieder. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärung Fee" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "SGB III § 341 Beitragssatz und Beitragsbemessung", "url": "https://www.gesetze-im-internet.de/sgb_3/__341.html", "landingUrl": "https://www.gesetze-im-internet.de/sgb_3/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:4ac0d9125db87ee45e940356e85b8a593409e21e3ad8b8854c69f764f5ab5a7f", "locator": "SGB III § 341 Absatz 2", "quote": "94) § 341 Beitragssatz und Beitragsbemessung (1) Die Beiträge werden nach einem Prozentsatz (Beitragssatz) von der Beitragsbemessungsgrundlage erhoben. (2) Der Beitragssatz beträgt 2,6 Prozent. (3) Beitragsbemessungsgrundlage sind die beitragspflichtigen Einnahmen, die bis zur Beitragsbemessungsgrenze berücksic" }, { "authorityId": "DE-BMG", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesministerium für Gesundheit", "documentTitle": "Krankenkassen erhöhen die Beiträge", "url": "https://www.bundesgesundheitsministerium.de/presse/pressemitteilungen/krankenkassen-erhoehen-die-beitraege", "landingUrl": "https://www.bundesgesundheitsministerium.de/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:c80786c1a79ae9939378f9fd6a456d4277e33f61d128e0a8406857620f584ac8", "locator": "Average supplementary health insurance rate for 2025", "quote": "em Gehalt. Der Prozent-Satz ist das Geld für die Kranken-Kasse. Ende September war der Zusatzbeitragssatz bei 2,94 Prozent. Ende Oktober 2024 wurde gesagt: Der Zusatzbeitragssatz soll im Jahr 2025 bei 2,5 Prozent sein. Viele Krankenkassen müssen einen höheren Zusatzbeitragssatz nehmen. Warum? Die Krankenkassen haben letztes Jahr mehr G" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2025 § 2", "url": "https://www.gesetze-im-internet.de/svbezgrv_2025/__2.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2025/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:9125cbb574fce9b9ba0998e3bf450ca1c7f00ae6dede2af290e1f97203c4be11", "locator": "SVBezGrV 2025 § 2 Absatz 2", "quote": "Sozialgesetzbuch wird für das Jahr 2025 auf 73 800 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 6 150 Euro. (2) Die Jahresarbeitsentgeltgrenze nach § 6 Absatz 7 des Fünften Buches Sozialgesetzbuch wird für das Jahr 2025 auf 66 150 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 5 512,50 Euro. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärun" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2025 § 4", "url": "https://www.gesetze-im-internet.de/svbezgrv_2025/__4.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2025/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:56ba03d8e6cf5909de1c1de734a489f28d230dec2e9705929e1ee408242a960c", "locator": "SVBezGrV 2025 § 4 Absatz 1 Nummer 1", "quote": "zen in der Rentenversicherung (1) Die Beitragsbemessungsgrenze nach § 159 des Sechsten Buches Sozialgesetzbuch wird für das Jahr 2025 wie folgt festgesetzt: 1. in der allgemeinen Rentenversicherung auf 96 600 Euro jährlich; umgerechnet auf den Monat ergeben sich 8 050 Euro, und 2. in der knappschaftlichen Rentenversicherung auf 118 800 Euro" } ], "notes": "Employee halves: 9.30% pension and 1.30% unemployment up to 96600 euro, plus 8.550% health (half of the general 14.6% plus half of the 2.5% average supplementary rate) and 2.40% long-term care up to 66150 euro. The care figure includes the childless surcharge, the difference between the 4.2% childless rate and the 3.6% standard rate, which the employee bears alone. General insurance, not the miners' scheme. The rates come from the pension insurance's own current-values page, which states them without a year, so this rule is held at medium confidence and cross-checked against the statutory sections that fix each one." }, { "jurisdiction": "DE", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "de.social_security.employee.ty2026", "domain": "rate", "concept": "socialSecurity.employee", "label": "Employee social security contributions, 2026", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 6975000, "rate": 0.2175 }, { "from": 6975000, "to": 10140000, "rate": 0.106 }, { "from": 10140000, "to": null, "rate": 0 } ] }, "source": { "authorityId": "DE-DRV", "authority": "FOREIGN_AUTHORITY", "authorityName": "Deutsche Rentenversicherung Bund", "documentTitle": "Werte der Rentenversicherung: aktuelle Zahlen aus dem Bereich der Sozialversicherung", "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Zahlen-und-Fakten/Werte-der-Rentenversicherung/werte-der-rentenversicherung_node.html", "landingUrl": "https://www.deutsche-rentenversicherung.de/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:e729f24e84a5880c243cd43e6b6052e3a24ae75dca75258a78dbeff0a4106c0e", "locator": "Werte der Rentenversicherung, Beiträge zur Sozialversicherung", "quote": "rte der Rentenversicherung Werte der Rentenversicherung Aktuelle Zahlen aus dem Bereich der Sozialversicherung Stand 01.07.2026 Beiträge zur Sozialversicherung Rentenversicherung: 18,6 Prozent Krankenversicherung: 14,6 Prozent Arbeitslosenversicherung: 2,60 Prozent Pflegeversicherung: 3,6 Prozent (für Kinderlos" }, "crossCheck": [ { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "SGB V § 241 Allgemeiner Beitragssatz", "url": "https://www.gesetze-im-internet.de/sgb_5/__241.html", "landingUrl": "https://www.gesetze-im-internet.de/sgb_5/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:e885034f565e967303e09bb45d3982b867139bf8c51e0e0c5fa697e900495812", "locator": "SGB V § 241", "quote": "ch (SGB) Fünftes Buch (V) - Gesetzliche Krankenversicherung - (Artikel 1 des Gesetzes v. 20. Dezember 1988, BGBl. I S. 2477) § 241 Allgemeiner Beitragssatz Der allgemeine Beitragssatz beträgt 14,6 Prozent der beitragspflichtigen Einnahmen der Mitglieder. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärung Fee" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "SGB III § 341 Beitragssatz und Beitragsbemessung", "url": "https://www.gesetze-im-internet.de/sgb_3/__341.html", "landingUrl": "https://www.gesetze-im-internet.de/sgb_3/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:4ac0d9125db87ee45e940356e85b8a593409e21e3ad8b8854c69f764f5ab5a7f", "locator": "SGB III § 341 Absatz 2", "quote": "94) § 341 Beitragssatz und Beitragsbemessung (1) Die Beiträge werden nach einem Prozentsatz (Beitragssatz) von der Beitragsbemessungsgrundlage erhoben. (2) Der Beitragssatz beträgt 2,6 Prozent. (3) Beitragsbemessungsgrundlage sind die beitragspflichtigen Einnahmen, die bis zur Beitragsbemessungsgrenze berücksic" }, { "authorityId": "DE-BMG", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesministerium für Gesundheit", "documentTitle": "Beiträge der gesetzlichen Krankenversicherung", "url": "https://www.bundesgesundheitsministerium.de/beitraege", "landingUrl": "https://www.bundesgesundheitsministerium.de/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:744d8dcacd802a48608cab8332fe3de7b947e07e7249447cbf0c0a8ef4421c19", "locator": "Average supplementary health insurance rate for 2026", "quote": "nntgegeben. Dem Schätzerkreis gehören Fachleute des Bundesministeriums für Gesundheit, des Bundesamtes für Soziale Sicherung sowie des GKV-Spitzenverbandes an. Für das Jahr 2026 beträgt der durchschnittliche Zusatzbeitragssatz 2,9 Prozent. Beitragssätze und Beitragsbemessungsgrenzen 2026 Versichertengruppe Beitragssatz Allgemeiner Beitragssatz (Anspruch au" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2026 § 2", "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/__2.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2026/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:c3137fb254fead8155b0fd0b2a7848fcdebbe4268883e77d4325daedf30909f0", "locator": "SVBezGrV 2026 § 2 Absatz 2", "quote": "Sozialgesetzbuch wird für das Jahr 2026 auf 77 400 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 6 450 Euro. (2) Die Jahresarbeitsentgeltgrenze nach § 6 Absatz 7 des Fünften Buches Sozialgesetzbuch wird für das Jahr 2026 auf 69 750 Euro festgesetzt. Umgerechnet auf den Monat ergeben sich 5 812,50 Euro. zum Seitenanfang Impressum Datenschutz Barrierefreiheitserklärun" }, { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Sozialversicherungsrechengrößen-Verordnung 2026 § 4", "url": "https://www.gesetze-im-internet.de/svbezgrv_2026/__4.html", "landingUrl": "https://www.gesetze-im-internet.de/svbezgrv_2026/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:8d6509db2d70fdf655a4c9ab0377928a3853568007e6ef0391bdd557582eb3e3", "locator": "SVBezGrV 2026 § 4 Absatz 1 Nummer 1", "quote": "zen in der Rentenversicherung (1) Die Beitragsbemessungsgrenze nach § 159 des Sechsten Buches Sozialgesetzbuch wird für das Jahr 2026 wie folgt festgesetzt: 1. in der allgemeinen Rentenversicherung auf 101 400 Euro jährlich; umgerechnet auf den Monat ergeben sich 8 450 Euro, und 2. in der knappschaftlichen Rentenversicherung auf 124 800 Euro" } ], "notes": "Employee halves: 9.30% pension and 1.30% unemployment up to 101400 euro, plus 8.750% health (half of the general 14.6% plus half of the 2.9% average supplementary rate) and 2.40% long-term care up to 69750 euro. The care figure includes the childless surcharge, the difference between the 4.2% childless rate and the 3.6% standard rate, which the employee bears alone. General insurance, not the miners' scheme. The rates come from the pension insurance's own current-values page, which states them without a year, so this rule is held at medium confidence and cross-checked against the statutory sections that fix each one." }, { "jurisdiction": "DE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "verified", "testIds": [ "DE/2025/single-111389", "DE/2025/single-44689", "DE/2025/single-66700" ], "verifiedBy": "golden fixture, independent official tool", "verifiedAt": "2026-09-08" }, "confidence": "medium", "maxAgeDays": 400, "id": "de.solidaritaetszuschlag.ty2025", "domain": "rate", "concept": "incomeTax.surtax.onTax", "label": "Solidaritätszuschlag, 2025", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 1995100, "origin": 0, "scale": 100, "coeffs": [ 0 ] }, { "from": 1995100, "to": 3709500, "origin": 1995000, "scale": 100, "coeffs": [ 0, 0.11900000000000001 ] }, { "from": 3709500, "to": null, "origin": 0, "scale": 100, "coeffs": [ 0, 0.055 ] } ] }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Solidaritätszuschlaggesetz 1995 § 4 Zuschlagsatz", "url": "https://www.gesetze-im-internet.de/solzg_1995/__4.html", "landingUrl": "https://www.gesetze-im-internet.de/solzg_1995/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:b2e2272f97bc77b3d767944bd8fe671db2fedf09246ec9d10df5ca5a26c1e21e", "locator": "SolzG 1995 § 4 Zuschlagsatz", "quote": "§ 4 SolzG 1995 - Einzelnorm zurück weiter Nichtamtliches Inhaltsverzeichnis Solidaritätszuschlaggesetz 1995 (SolzG 1995) § 4 Zuschlagsatz Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage. Er beträgt nicht mehr als 11,9 Prozent des Unterschiedsbetrages zwischen der Bemessungsgrundlage, vermindert um die Ei" }, "crossCheck": [ { "authorityId": "DE-BUZER", "authority": "LEGAL_PUBLISHER", "authorityName": "buzer.de, versioned reproduction of BGBl. 2024 I Nr. 449", "documentTitle": "SolzG 1995 § 3, Fassung ab 1. Januar 2025 (Artikel 3 Steuerfortentwicklungsgesetz)", "url": "https://www.buzer.de/gesetz/282/al210768-0.htm", "landingUrl": "https://www.buzer.de/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:278f54068955d00c10c3e2a0abc047a3406502b0c383e281bdcb45de5cf06109", "locator": "SolzG 1995 § 3 Absatz 3 Nummer 2, Fassung ab 1. Januar 2025", "quote": "ach § 32d Absatz 3 und 4 des Einkommensteuergesetzes, (Text neue Fassung) 1. in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 39.900 Euro, 2. in anderen Fällen 19.950 Euro übersteigt. 2 Auf die Einkommensteuer nach § 32d Absatz 3 und 4 des Einkommensteuergesetzes ist der Solidaritätszuschlag ungeachte" } ], "notes": "5.5% of the income tax due, but not levied at all where that tax does not exceed the Freigrenze of 19950 euro, and capped at 11.9% of the excess over it until the two meet at 37095 euro of tax. Stated as a flat 5.5% it would invent a charge for every income below the Freigrenze and overstate it throughout the Milderungszone. Single assessment: the Freigrenze for jointly assessed spouses is twice this and is not modelled. The 2025 Freigrenze is read from a legal publisher because the Federal portal serves only the current version, which carries the 2026 figure." }, { "jurisdiction": "DE", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "de.solidaritaetszuschlag.ty2026", "domain": "rate", "concept": "incomeTax.surtax.onTax", "label": "Solidaritätszuschlag, 2026", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 2035100, "origin": 0, "scale": 100, "coeffs": [ 0 ] }, { "from": 2035100, "to": 3783900, "origin": 2035000, "scale": 100, "coeffs": [ 0, 0.11900000000000001 ] }, { "from": 3783900, "to": null, "origin": 0, "scale": 100, "coeffs": [ 0, 0.055 ] } ] }, "source": { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Solidaritätszuschlaggesetz 1995 § 4 Zuschlagsatz", "url": "https://www.gesetze-im-internet.de/solzg_1995/__4.html", "landingUrl": "https://www.gesetze-im-internet.de/solzg_1995/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:b2e2272f97bc77b3d767944bd8fe671db2fedf09246ec9d10df5ca5a26c1e21e", "locator": "SolzG 1995 § 4 Zuschlagsatz", "quote": "§ 4 SolzG 1995 - Einzelnorm zurück weiter Nichtamtliches Inhaltsverzeichnis Solidaritätszuschlaggesetz 1995 (SolzG 1995) § 4 Zuschlagsatz Der Solidaritätszuschlag beträgt 5,5 Prozent der Bemessungsgrundlage. Er beträgt nicht mehr als 11,9 Prozent des Unterschiedsbetrages zwischen der Bemessungsgrundlage, vermindert um die Ei" }, "crossCheck": [ { "authorityId": "DE-BMJ", "authority": "FOREIGN_AUTHORITY", "authorityName": "Bundesamt für Justiz", "documentTitle": "Solidaritätszuschlaggesetz 1995 § 3 Bemessungsgrundlage und zeitliche Anwendung", "url": "https://www.gesetze-im-internet.de/solzg_1995/__3.html", "landingUrl": "https://www.gesetze-im-internet.de/solzg_1995/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:3ca0c12a5e427be97a6da700b153e24a68039c3e1f895729c782d952958f92df", "locator": "SolzG 1995 § 3 Absatz 3 Nummer 2", "quote": "ie Einkommensteuer nach § 32d Absatz 3 und 4 des Einkommensteuergesetzes, 1. in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 40 700 Euro, 2. in anderen Fällen 20 350 Euro übersteigt. 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The 2025 Freigrenze is read from a legal publisher because the Federal portal serves only the current version, which carries the 2026 figure." }, { "id": "dk.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35327587 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8d5efcf41932428cd8c4f445faeb6a4cb0963beab2db293af0c8d921189abf79", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,35.327587,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.41595616999999996 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:14cb6487d7ea9db5dbebccf7da72bb1d2f36709ff05fd762e65ec9bbbf8d3fbe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,41.595617,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a7ecb265ca8b0de05a34d0d9c0714ba1920899aeae302a469a50442c8fc6b8c2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:285663e3c9644b74fa7e9c4f5934d404ed63eb0b0605d9dc30818a797aa38845", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d32b7a163e586ef73978b7f6314b328edfb75048f0879c53c85b94647a7000c3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35327587 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:48d26dfe80b557287ecbc08b983cd409d682621966e7864855cccabcffde3ff4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,35.327587,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.41595616999999996 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d0857ce2542df5235800642ebb55ce7c969403e99febc5d6f72f67452ce74b54", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,41.595617,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32486058999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:330f654cb5d9ec03d194f7dd213a5dd267185f6393880bc3f3898a9d75689476", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,32.486059,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0066844 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:54476729db878b6e621253e2620aaf52e36d1075e50477a37a04bbbb1bce0229", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0.66844,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00400264 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e35406d8d511a252a3c01ed3054516c649b3d75ac1d9c533f4406fcca881a6d8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0.400264,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00997672 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:16d0c3d0542029f1b9aa1be700ab95c78488f09353cc9290a09bb47b35bbf2d5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0.997672,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_gross_earnings.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 53707112, "currency": "DKK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e9d81c66348a99131d287e0c5a1342e39f31a6a1baaef4a16387686d72e31ae4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,GEBT,XDC,S_C0,AW100,_Z,A,2025,537071.115052,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_gross_earnings.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 89690876, "currency": "DKK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:aa3c11fb63e2678ffe8fbf08a2fd38624419ca989b493e325ddb2da57c57f1fa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,GEBT,XDC,S_C0,AW167,_Z,A,2025,896908.762136,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_gross_earnings.aw67.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 35983765, "currency": "DKK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e8654e842c7d4fd8be431ccc7743f1ac2bba01745ec55fc3216054db9725c35a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,GEBT,XDC,S_C0,AW67,_Z,A,2025,359837.647085,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_marginal_rate.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.41694243 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f84133364cdaa4ccedb6b98546008388575869f0d73fe88a6800f5b5c45e6737", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,41.694243,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_marginal_rate.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.559044 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5d49e20f8fc26e5d228a5117656cbb6bd5f9ede2d58ff6d9e1f20ed8e86e6a39", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,55.9044,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_marginal_rate.aw67.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3814571 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:93efe3edf93dc584869047f8a1185cab23187fea9d8850424ded80a9daa9ae97", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,38.14571,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_net_income.aw100.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 34733685, "currency": "DKK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9d14b92622c085d7d1e585e8f03fb7bed64134a76e905b9e014886db22152478", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,NIAT,XDC,S_C0,AW100,_Z,A,2025,347336.851447,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_net_income.aw167.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 52383403, "currency": "DKK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:632ff17a1ef62c42be9c3ee7fc24a7aba30ce1d95667b398f02ab9aff7e39c19", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,NIAT,XDC,S_C0,AW167,_Z,A,2025,523834.030037,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_net_income.aw67.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 24294058, "currency": "DKK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3a9d0cbc6fabbe4e5769d33d6adfe4e702dc34b399d87fa4e788a73e109f3ff1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / DNK NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),DNK,NIAT,XDC,S_C0,AW67,_Z,A,2025,242940.575862,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from DNK law, not a figure this site computes, and it is stated here precisely because this site cannot compute DNK to its own tolerance." }, { "id": "dk.ref_statutory_bands.ty2025", "jurisdiction": "DK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "DKK", "brackets": [ { "from": 0, "to": 61180000, "rate": 0.1201 }, { "from": 61180000, "to": null, "rate": 0.2701 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b4f6b6c5485b6ee6acc3004d517d3314d074fe208a0cbf62ff72b222ff7b9e8e", "locator": "DSD_TAX_PIT@DF_PIT_CENT / DNK MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),DNK,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,12.01,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),DNK,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,27.01,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),DNK,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,611800,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "ee.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23248000000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:875139bbaa1ad11008009b5d3d64a3a37ca45560bd545cdfef29632850d8ef3c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.248,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23248000000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4b6ed6e815d1c4a33394d6eecda81267aa54bc4eb13a5d467d343ade8fff7893", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.248,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1574969 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e97f526630ae2d4e4ff84449991db215d398db4d01c8c950b5a5b8652b893151", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15.74969,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.016 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:614f88d4c3d8dd8da899e18e7fad179c61b11efed74aa8a17582857ba10c9204", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,1.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.016 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1623fdfd2bfb309d8aaa54e7af8d22925dd4b62697db13bf675342f26a7a1e34", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,1.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.016 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d8a8854aae9f289f237b4ded219cc0453bcc84dcfd904eaa1827d0f166da6a4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,1.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21648 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e2eab997ab4f501e09f5c4f7dafd2522a258abdbc19d1d4671245ca7c2d91f70", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.648,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21648 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1588096fe071fdd2f904f80c9e898eb7797e1cd9e54e49708b75817c78f3fe27", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,21.648,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1414969 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:faf1945ce3bc1a27a18b986443c49b3aca22467676192d9ad7f14ae15bbe5138", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,14.14969,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33799999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c9b4e8bac8ff21ad952e80688a5ac875bfc2c7b38e06dbe6e3827bd18b0b9cf0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,33.8,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33799999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:129af47fb05d32c9e862228e0c3bed2bc0a38f3c1a1b027338d4a2296949b050", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.8,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33799999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8b0c1e115f83766a309b11cab7b50abd2c407641d9d83345a1ae2abba9035c64", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.8,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_gross_earnings.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2560316, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e6062ee65f99320c1e70b933bb18d8904646a033ec6e5efccf463a80121876b7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,GEBT,XDC,S_C0,AW100,_Z,A,2025,25603.157622,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_gross_earnings.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4275727, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:373ac54cc5767070868e2b8c2612eff296374a286041884316bc0528abb2ac0a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,GEBT,XDC,S_C0,AW167,_Z,A,2025,42757.273229,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_gross_earnings.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1715412, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:32634b10d29ca698ccfb8cef5dcb6e356fcd55ef14eb56a03a8cfb9900229c28", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,GEBT,XDC,S_C0,AW67,_Z,A,2025,17154.115607,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_marginal_rate.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23248000000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6e96ad2667c0d7547141f111856649b96d870fd3e51324d748af89167d08ae77", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.248,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_marginal_rate.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23248000000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f4c873889651378746871bd792ff2367e862caa15d796d524cc2f6f781c56039", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.248,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_marginal_rate.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39234667 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bbe291229b04cdfdfba5dbd1177c60d6a1de07d23f703f7c5afb405a3fc9e71c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,39.234667,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_net_income.aw100.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1965094, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0bb086fac80c74072919418f3562932a93f483d9120f0330701c4f505125edd8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,NIAT,XDC,S_C0,AW100,_Z,A,2025,19650.935538,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_net_income.aw167.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3281706, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9612bf3cf8608b0e885d7a14aa63dc7fdc6124e57f0ec9561e00d9a081e0f195", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,NIAT,XDC,S_C0,AW167,_Z,A,2025,32817.062349,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_net_income.aw67.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1445240, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a6efeb8345180e1017d72ae3266a46b8c110c161049ae51e0b2f7c68d5e5da3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / EST NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),EST,NIAT,XDC,S_C0,AW67,_Z,A,2025,14452.395529,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from EST law, not a figure this site computes, and it is stated here precisely because this site cannot compute EST to its own tolerance." }, { "id": "ee.ref_statutory_bands.ty2025", "jurisdiction": "EE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": null, "rate": 0.22 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:edc946f99887544dde4072246565730819dae98ce4a33e19497d2b456bcb8355", "locator": "DSD_TAX_PIT@DF_PIT_CENT / EST MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),EST,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,22,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "es.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23543533 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5d5009764a8425b0ad3d091566fd50a73c22c254cf1f1a0f28d8ebcfc1922076", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.543533,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29723665 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7868084b92cb846243025eeffa785e9850e9b162db3508a99558361145792ef4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,29.723665,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18857890000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2fd9e37beab709ab81f3514aa97b04d1827c8376828d3af06046336dc2214bcf", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,18.85789,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06480000000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:984beadb9b4b8dcbbe5a11bbd11f0cd759489421789335b7701a22a24be7c655", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,6.48,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06480000000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:65f5401dc4af788ad5203e32ad6f4b1fab7f2030618e3c0e01a526769d0d03e7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,6.48,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06480000000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:89827115b0c65c4cc3b73706f4bbba6e60af4b21ac25d8d1362b066a8cacf2a1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,6.48,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.17063533 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ef1130629becadcd866c757020bcf5f8bb17e054d92f8e0a28b720b11d303868", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,17.063533,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23243665 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:63e38a6d91299207639353acb59cbd759dc3c4f3c2f04faccabca20ea8e093b3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.243665,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12377890000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a4e3413e6462b8c5cf6828e5973c8852576867127e6d40a04b2ed1d7ad291f5a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,12.37789,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3057 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7b5cde1fba82f017c13e826e72a1a7021b1c6faa47533368aa36751c11e38590", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,30.57,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3057 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7447580bf7d583afc0778b2321e94ff891a9ca22a7b07b885403e1b86a00c5fa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,30.57,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3057 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:413799e101564028211e5c0c57b9dc92668c8b7965ab959db6aac0bc36f8484d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,30.57,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_gross_earnings.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3267840, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5269e6ec43cb0cf1aee7f542d63659ec7cf5b23adb0cda0743e43cd2135b9f60", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,GEBT,XDC,S_C0,AW100,_Z,A,2025,32678.398389,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_gross_earnings.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5457293, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0b17e22790ac8d6c24d78de7a562af02a63de88809217da16c7c8e4a4daa8f25", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,GEBT,XDC,S_C0,AW167,_Z,A,2025,54572.92531,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_gross_earnings.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2189453, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5d42de7b6f88bde432b84c039b380ac512ba0a81347af6f471703d63cfc4c8c3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,GEBT,XDC,S_C0,AW67,_Z,A,2025,21894.526921,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_marginal_rate.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.34264558 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6824544d8317c242e7719bc61eda6ffdc2be3b3915d4de778a236305981f3580", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,34.264558,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_marginal_rate.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.41199131 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:97d42778324d4c17385a3e85a2cdf4ba7ffcd34986482da62bacf2aa1dd661da", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,41.199131,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_marginal_rate.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28740825999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cda7367bcadf2cc8f915f67fd5f30afba337e388d17d23530051a87a22b9eb0f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,28.740826,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_net_income.aw100.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2498475, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:98907692d0d72049027f6401b961729a2df7b10613c5afad9b10102211c24e96", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,NIAT,XDC,S_C0,AW100,_Z,A,2025,24984.748951,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_net_income.aw167.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3835185, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:81f8eeee0e8969371728c88e15ec812e188e40fa233265d377fb4123eceb5550", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,NIAT,XDC,S_C0,AW167,_Z,A,2025,38351.851585,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_net_income.aw67.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1776568, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f8217d13a059cd5f0f744b87e5ba11087f49c031d152d2f7121955f549897539", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ESP NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ESP,NIAT,XDC,S_C0,AW67,_Z,A,2025,17765.681124,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ESP law, not a figure this site computes, and it is stated here precisely because this site cannot compute ESP to its own tolerance." }, { "id": "es.ref_statutory_bands.ty2025", "jurisdiction": "ES", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 1245000, "rate": 0.095 }, { "from": 1245000, "to": 2020000, "rate": 0.12 }, { "from": 2020000, "to": 3520000, "rate": 0.15 }, { "from": 3520000, "to": 6000000, "rate": 0.185 }, { "from": 6000000, "to": 30000000, "rate": 0.225 }, { "from": 30000000, "to": null, "rate": 0.245 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:15ec8faae7ef5dd116bfac51d14ade48951dcc91c6b3a0e269675d3644e3f953", "locator": "DSD_TAX_PIT@DF_PIT_CENT / ESP MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,9.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,12,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,15,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,18.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,22.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,24.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,12450,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,35200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,60000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ESP,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,300000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "fi.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.30711297 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bc69f72ef9280a969a64949b8d5b6afa5276d9471ddf5dbfcfa4b26ab4187c54", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,30.711297,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38750093999999996 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8346739a4536e95c366ca26c8fae56c2a2c36d60c7e689547e74d2c73efac7dc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,38.750094,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22625771 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cb26346d55de0d7f5a07d3481a158170908bc6edf9f439299471bc204cceef56", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.625771,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09534718 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7bb6920dcc7ebcc7e57c5877178a6fdec95a295678efa9ee8bbe2e2d98db5775", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.534718,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09540469 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:37b84fb5fd0563fca6e502b1a5b44dfdf2fad825215d453050cf0270db3e78ed", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,9.540469,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09527658 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f9f97f2fa39297b7975cbda6da0176cf8ad05dd80a326946323e9ad1aef752e1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.527658,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21176579 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:848ef84f70901127b1d6ff69d30541e735d19bde42f324df3b8405f573ac449d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.176579,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29209626 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cfe9f73b2c6db3f5cd96140e2b6ef1b384b1b6529182fbb087b00225a342398c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,29.209626,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13098113 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d6e3ad790df64e633a1495febd4894453ec0acc3edff06bdfd352ee55e021de1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.098113,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2046 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:92e20c1260f63a512e4a265127fa7db985e77aa14a86c17e84b53061b912de16", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,20.46,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2046 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:204d45a2a1ad1566448dc3de42cfe3fc177f2a36a02e7c26a4f1aeeaab685c56", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,20.46,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2046 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b13269262c614f86e16eec443670bc3ede74c688a4c3a871c5fd67a09cdc951e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,20.46,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_gross_earnings.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5546210, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:174ddf36a82264770f1ac560d60ae7b979c83c5d8075cbcb1fdfc1301b58e1e6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,GEBT,XDC,S_C0,AW100,_Z,A,2025,55462.100093,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_gross_earnings.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 9262171, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:33ce88eeb5f7ed0279750c0d11899b01f6c85c744202264b19d5e68ea0389a54", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,GEBT,XDC,S_C0,AW167,_Z,A,2025,92621.707155,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_gross_earnings.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3715961, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:13eca1e84edca15698f0919c9fb10c4d4be5cafdd65d0d56aa0bbf0700bcaa6a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,GEBT,XDC,S_C0,AW67,_Z,A,2025,37159.607062,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_marginal_rate.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.47536670000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b92e85eec25792938a223cf9e1896b590d7975830cf1fb438871ec9226a4600f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,47.53667,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_marginal_rate.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5096492 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9a464f26efce6dc314dbf55abaf7586bed819a1a6daea76b82ee740142017334", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,50.96492,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_marginal_rate.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.46316670000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:04f30e51da52ca140c3f0f15c40f313a9bc9a5f7c468890b9f0f16425a4febe9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,46.31667,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_net_income.aw100.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3842897, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:842fc45a5155d5a134161addeef5eaeb1993aa64e2a78fabbc0f06382dbe7521", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,NIAT,XDC,S_C0,AW100,_Z,A,2025,38428.969597,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_net_income.aw167.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5673071, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f4f6bac2f7f89c58708b2327a49657d8cd5ad640e5fd2edc309a7660230e12b7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,NIAT,XDC,S_C0,AW167,_Z,A,2025,56730.708201,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_net_income.aw67.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2875196, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e579d8230f94a1e22f31d20792c50fba9dfa58625cc12cab4edd72ac1438f870", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FIN NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FIN,NIAT,XDC,S_C0,AW67,_Z,A,2025,28751.959486,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FIN law, not a figure this site computes, and it is stated here precisely because this site cannot compute FIN to its own tolerance." }, { "id": "fi.ref_statutory_bands.ty2025", "jurisdiction": "FI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 2120000, "rate": 0.1264 }, { "from": 2120000, "to": 3150000, "rate": 0.19 }, { "from": 3150000, "to": 5210000, "rate": 0.3025 }, { "from": 5210000, "to": 8820000, "rate": 0.34 }, { "from": 8820000, "to": 15000000, "rate": 0.4175 }, { "from": 15000000, "to": null, "rate": 0.4425 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:63a863a64085077274bef81cf7a344acd52d433aa4e760d529ea0afa6687004e", "locator": "DSD_TAX_PIT@DF_PIT_CENT / FIN MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,12.64,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,19,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30.25,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,34,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,41.75,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,44.25,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,21200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,31500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,52100,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,88200,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FIN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,150000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.csg.base_abatement.ty2025", "concept": "fr.csg.baseAbatement", "label": "CSG and CRDS payroll-base abatement", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0175 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.csg.deductible.ty2025", "concept": "fr.csg.deductible", "label": "Deductible CSG rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.068 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.csg.nondeductible.ty2025", "concept": "fr.csg.nondeductible", "label": "Non-deductible CSG and CRDS rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.029 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.decote.single_ceiling.ty2025", "concept": "fr.decote.singleCeiling", "label": "Low-liability rebate ceiling for a single household", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 198200, "currency": "EUR" } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.decote.slope.ty2025", "concept": "fr.decote.slope", "label": "Low-liability rebate slope", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.4525 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.income_tax.bands.single.ty2025", "concept": "incomeTax.bands", "label": "Income-tax schedule for one family-quotient share", "domain": "rate", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 1160000, "rate": 0 }, { "from": 1160000, "to": 2957900, "rate": 0.11 }, { "from": 2957900, "to": 8457700, "rate": 0.3 }, { "from": 8457700, "to": 18191700, "rate": 0.41 }, { "from": 18191700, "to": null, "rate": 0.45 } ] } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. 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It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.113096 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:151f0256e699863b0964b57137fa9ca6e35bd25b861dfb05207ad50b8055b90f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11.3096,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. 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This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22775689 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:acec3f5f235a228cd076e036f34acb2da42bd69d98320373212fd69e0d5ab0b4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,22.775689,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1239274 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:959fb76ef41274516ae6217057a0eeaba7d92d965b3b17f2aa5220a7cce4b847", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,12.39274,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.44359864000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:221f532a0f95df949a016c61c6fdaa95c04a77a2b1b5728af1fc5adac52d1af5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,44.359864,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29699976 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:38f649bb3e520702435ad09f8e01fa21c4651ad9c33fb0346ebcd453c07475fd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,29.699976,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_gross_earnings.aw100.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4596438, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e237dc18c1868ede924595e30b34d617c45386ee75cb4dd674d5465f29686b35", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,GEBT,XDC,S_C0,AW100,_Z,A,2025,45964.378978,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_gross_earnings.aw167.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7676051, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3fda786954b066fcb6b3309163bba33c0f7f60df0ebda708842b3acc22435bd7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,GEBT,XDC,S_C0,AW167,_Z,A,2025,76760.512893,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_marginal_rate.aw100.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42982388 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:25b718446432012a8b8d5fed2977ce0e8d52247a702e1ba1711e52c4b7e25b21", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,42.982388,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_marginal_rate.aw167.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42213259999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e897613141e62822e48810026a8dd0d4ca28d01fe6593d37fc8fe820b2e57ac0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,42.21326,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_marginal_rate.aw67.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32632596999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:035e2d5589d0a7ab00ebc6695e24325800cc9bfd54b69d2b86f0c517d830f704", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,32.632597,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_net_income.aw100.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3310382, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6761a6d823b74857ff2656ae36fa6233a2241ee6e5c023308b55b142df00390f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,NIAT,XDC,S_C0,AW100,_Z,A,2025,33103.821944,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_net_income.aw167.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5084303, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c772bdf5e93b8d4e35f7743e0bbf1e840432013c89eba58a04b0763d9452aed7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,NIAT,XDC,S_C0,AW167,_Z,A,2025,50843.0332,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_net_income.aw67.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2349673, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8fc85275caf0f7b851287796468a61351c52be5e7da2e59e98756b53dc4a6e99", "locator": "DSD_TAX_WAGES@DF_TW_COMP / FRA NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),FRA,NIAT,XDC,S_C0,AW67,_Z,A,2025,23496.7297,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from FRA law, not a figure this site computes, and it is stated here precisely because this site cannot compute FRA to its own tolerance." }, { "id": "fr.ref_statutory_bands.ty2025", "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 1160000, "rate": 0 }, { "from": 1160000, "to": 2959700, "rate": 0.11 }, { "from": 2959700, "to": 8457700, "rate": 0.3 }, { "from": 8457700, "to": 18191700, "rate": 0.41 }, { "from": 18191700, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:14ecff892a72dabe010c656662ee4a87f191fe1b9ce420769eefb0ea648cc78f", "locator": "DSD_TAX_PIT@DF_PIT_CENT / FRA MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,11,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,41,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,45,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,11600,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,29597,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,84577,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),FRA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,181917,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.ceiling.ty2025", "concept": "fr.social.ceiling", "label": "Annual social-security ceiling", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 4710000, "currency": "EUR" } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.deductible.ty2025", "concept": "socialSecurity.deductibleFromBase", "label": "Employee contributions reduce the income-tax base", "domain": "test", "value": { "kind": "scalar", "unit": "count", "value": 1 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.pension_all.ty2025", "concept": "fr.social.pensionAll", "label": "Uncapped basic pension employee rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.004 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.pension_capped.ty2025", "concept": "fr.social.pensionCapped", "label": "Capped basic pension employee rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.069 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.supplemental_capped.ty2025", "concept": "fr.social.supplementalCapped", "label": "Supplemental pension rate below the ceiling", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0401 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.supplemental_upper.ty2025", "concept": "fr.social.supplementalUpper", "label": "Supplemental pension rate above the ceiling", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09716 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.social.technical.ty2025", "concept": "fr.social.technical", "label": "Technical balancing contribution rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0014 } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.work_expense.maximum.ty2025", "concept": "fr.workExpense.maximum", "label": "Maximum employment-expense deduction", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 1455600, "currency": "EUR" } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.work_expense.minimum.ty2025", "concept": "fr.workExpense.minimum", "label": "Minimum employment-expense deduction", "domain": "threshold", "value": { "kind": "scalar", "unit": "money", "value": 50900, "currency": "EUR" } }, { "jurisdiction": "FR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "source": { "authorityId": "OECD-TAXING-WAGES", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "Taxing Wages 2026: France, 2025 parameter values and tax equations", "url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf", "landingUrl": "https://www.oecd.org/en/publications/taxing-wages-2026_3a5169ef-en/full-report/france_ef55e5e8.html", "documentDate": "2026-04-22", "retrievedAt": "2026-09-07", "retrievedBy": "file", "contentHash": "sha256:cba8dd24cd03ddf675bb24297670cd8efd2fd08651e449fe0e0cab1f9c0071c6", "locator": "France, pages 313-329; 2025 parameters and equations", "quote": " 313 France This chapter includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by their employers. Results reported include the marginal and average tax burden for eight different family types. Methodological information is available for personal income tax systems, compulsory social security contributions to schemes operated within the government sector, universal cash transfers as well as recent changes in the tax/benefit system. The methodology also includes the parameter values and tax equations underlying the data. TAXING WAGES 2026 © OECD 2026 314  France 2025 The tax/benefit position of single persons Wage level (per cent of average wage) 67 100 167 67 Number of children none none none 2 1 Gross wage earnings 30 796 45 964 76 761 30 796 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 5 540 8 269 13 563 5 540 Work-related expenses 2 526 3 770 6 320 2 526 Other Total 8 066 12 039 19 883 8 066 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 22 730 33 926 56 878 22 730 5 Central government income tax liability (exclusive of tax credits) 3 816 7 662 17 483 2 935 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 3 816 7 662 17 483 2 935 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 3 483 5 198 8 435 3 483 Taxable income Total 3 483 5 198 8 435 3 483 10 Total payments to general government (7 + 8 + 9) 7 299 12 861 25 917 6 418 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 1 996 For two children (Gross) 0 0 0 6 598 CRDS Deducted 0 0 0 - 43 Total 0 0 0 8 552 12 Take-home pay (1-10+11) 23 497 33 104 50 843 32 930 13 Employers' compulsory social security contributions 9 146 16 706 34 051 9 146 14 Average rates Income tax 12.4% 16.7% 22.8% 9.5% Employees' social security contributions 11.3% 11.3% 11.0% 11.3% Total payments less cash transfers 23.7% 28.0% 33.8% -6.9% Total tax wedge including employer's social security contributions 41.2% 47.2% 54.1% 17.6% 15 Marginal rates Total payments less cash transfers: Principal earner 32.6% 43.0% 42.2% 52.5% Total payments less cash transfers: Spouse n.a. n.a. n.a. n.a. Total tax wedge: Principal earner 64.6% 58.2% 60.0% 75.0% Total tax wedge: Spouse n.a. n.a. n.a. n.a. TAXING WAGES 2026 © OECD 2026  315 France 2025 The tax/benefit position of married couples Wage level (per cent of average wage) 100-0 100-67 100-100 100-67 Number of children 2 2 2 none 1 Gross wage earnings 45 964 76 761 91 929 76 761 2 Standard tax allowances Basic allowance Married or head of family Dependent children Deduction for social security contributions and income taxes 8 269 13 810 16 539 13 810 Work-related expenses 3 770 6 295 7 539 6 295 Other Total 12 039 20 105 24 078 20 105 3 Tax credits or cash transfers included in taxable income 0 0 0 0 4 Central government taxable income (1 - 2 + 3) 33 926 56 656 67 851 56 656 5 Central government income tax liability (exclusive of tax credits) 4 381 9 324 13 517 10 995 6 Tax credits Basic credit Married or head of family Children Other 0 0 0 0 Total 0 0 0 0 7 Central government income tax finally paid (5-6) 4 381 9 324 13 517 10 995 8 State and local taxes 0 0 0 0 9 Employees' compulsory social security contributions Gross earnings 5 198 8 681 10 397 8 681 Taxable income Total 5 198 8 681 10 397 8 681 10 Total payments to general government (7 + 8 + 9) 9 579 18 006 23 914 19 677 11 Cash transfers from general government In-work benefit (Gross) 0 0 0 0 For two children (Gross) 1 814 1 814 1 814 0 CRDS Deducted - 9 - 9 - 9 0 Total 1 805 1 805 1 805 0 12 Take-home pay (1-10+11) 38 190 60 560 69 820 57 084 13 Employers' compulsory social security contributions 16 706 25 853 33 412 25 853 14 Average rates Income tax 9.5% 12.1% 14.7% 14.3% Employees' social security contributions 11.3% 11.3% 11.3% 11.3% Total payments less cash transfers 16.9% 21.1% 24.1% 25.6% Total tax wedge including employer's social security contributions 39.1% 41.0% 44.3% 44.4% 15 Marginal rates Total payments less cash transfers: Principal earner 20.8% 32.6% 43.0% 29.0% Total payments less cash transfers: Spouse 27.4% 32.6% 43.0% 29.0% Total tax wedge: Principal earner 41.9% 50.6% 58.2% 47.9% Total tax wedge: Spouse 44.0% 64.6% 58.2% 62.7% TAXING WAGES 2026 © OECD 2026 316  The national currency is the Euro (EUR). In 2025, EUR 0.88 equalled USD 1. In that year, the average worker earned EUR 45 964 (Secretariat estimate). Personal income tax system Tax levied by the central government on 2025 income Tax unit The tax unit is aggregate family income, but children over 18 are included only if their parents claim them as dependants. Other persons may be fiscally attached on certain conditions: unlike spouses, who are always taxed jointly, children over 18 and other members of the household may opt to be taxed separately. Beginning with the taxation of 2004 income, the law provides for joint taxation of partners in a French civil union (pacte civil de solidarité, or PACS), as soon as the PACS is signed. Reporting obligations for “PACSed” partners are similar to those of married couples. Earned income is reported net of compulsory employer and employee payroll deductions, except for 2.4 percentage points worth of CSG (contribution sociale généralisée) and the 0.5% CRDS (contribution pour le remboursement de la dette sociale), which are not deductible from the income tax base. Tax reliefs and tax credits Standard tax reliefs • Work-related expenses, corresponding to actual amounts or a standard allowance of 10% of net pay (with a minimum of EUR 509 and a ceiling of EUR 14 556 per earner). • Family status: The “family quotient” (quotient familial) system takes a taxpayer’s marital status and family responsibilities into account. It involves dividing net taxable income into a certain number of shares [two shares for a married (or “PACSed”) couple, one share for a single person, one half- share for each dependent child, an additional share for the third and each subsequent dependent child, an additional half-share for single parent, and so on]: the total tax due is equal to the amount of tax corresponding to one share multiplied by the total number of shares. The tax benefit for a half-share is limited, however, to EUR 1 807per half-share in excess of two shares for a couple, or one share for a single person, except for the first two half-shares granted for the first child of a single parent, in which case the maximum benefit is EUR 4 262. Main non-standard reliefs available to the average worker There are compensatory allowances in case of divorce if paid in a lump sum (25% reduction, capped at EUR 30 500); home employment costs (child care, home help, housekeeper…) (50% reduction up to annual expenditure of EUR 12 000 with additional EUR 1 500 per dependent), child care costs for children under six (50% reduction, up to annual expenditure of EUR 2 300); dependent children attending secondary school or in higher education; donations to charities or other organisations assisting those in needs; trade union dues, etc. The exemption of the employer’s participation to the collective contracts of supplementary health cover is abolished in the budget act for 2014 (i.e., income earned in 2013). TAXING WAGES 2026 © OECD 2026  317 Tax schedule Fraction of taxable income Rate (in %) (1 share, in Euros) 1st bracket Up to 11 600 0 2nd bracket From 11 600 to 29 579 11 3rd bracket From 29 579 to 84 577 30 4th bracket From 84 577 to 181 917 41 5th bracket From 181 917 45 A special rebate for taxpayers with a low tax liability is applied to the amount of tax resulting from the above schedule before reductions and tax credits. To be eligible, the tax on the household’s income must be less than EUR 1 982 for single households and less than 3 277 for couples. The rebate is equal to 45.25 % of the difference between this ceiling and the amount of tax before the rebate. Exceptional contribution on high revenues An exceptional contribution on high revenues is based on the reference taxable income (“revenu fiscal de référence”). The tax rates are 3% from EUR 250 000 to EUR 500 0000 (single person), 4% over EUR 500 0000 (single person), 3% from EUR 500 000 to EUR 1 000 000 (married couple or civil union) and 4% over EUR 1 000 000 (married couple or civil unions). Differential tax on high incomes In 2025, a temporary differential tax on high incomes (over 250,000 euros) was introduced, raising the minimum income tax rate to 20% after deduction of PIT and exceptional contribution on high income. This tax has been extended until the deficit falls below 3%, in the finance law for 2026. Taxes levied by decentralised authorities Local taxes levied on working households are: • Residency tax (\"taxe d’habitation”) on secondary homes apply at rates set by local authorities. • Property taxes on developed and undeveloped land. • There are common rules for each type of tax, to which certain municipalities make certain adjustments. These local taxes, the rates of which vary widely, depending on the municipality, are not assessed here. Universal social contribution (contribution sociale généralisée, or CSG) The universal social contribution (CSG) was introduced on 1 February 1991. Since 1 January 2018, the rate of CSG has been 9.2%. This rate has been applied to a base of 98.25% as of 1st January 2012. The CSG is deductible against taxable income, but at a lower rate of 6.8%. Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS) The contribution to the reimbursement of social debt has been in effect since 1 February 1997. Like the universal social contribution, its base has passed to 98.25% of gross pay as of 1st January 2012. The rate TAXING WAGES 2026 © OECD 2026 318  is set at 0.5%. Unlike social security contributions, CRDS payments are not deductible from taxable income. Compulsory social security contributions to schemes operated within the government sector. Some contributions are levied on a capped portion of monthly earnings. Since 1997, this ceiling has been adjusted once a year on 1 January. After remaining stable between 2020 and 2022 at EUR 3 428 (or EUR 41 136 per year), the ceiling increased in January 2023 to EUR 3 666 (+6,9%), rose again in January 2024 to EUR 3,864 (+5,4%), and further increased in 2025 to EUR 3 925 (or EUR 47 100 per year) (+1,6%). Employee contributions Pension • 6.9% on earnings up to the ceiling (unchanged compared to 2023). • 0.4% on total earnings (unchanged compared to 2023). Illness, pregnancy, disability, death • 0.0% on total earnings (0.0% in 2021) Unemployment • 0.0% on earnings since 1st October 2018. Others • Supplemental pension1 for non-managers and managers: minimum 3.15% up to the ceiling and 8.64% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) replaced AGFF and GMP in 2019. The rate of this contribution is, for non-managerial workers and managers, 0.86% of earnings up to the social security ceiling and 1.08% between one and eight times the ceiling. • The CET (“Contribution d’Équilibre Technique”): a contribution of 0.14% on total earnings up to eight times the ceiling, for employees who earnings exceed one time the ceiling. Employer contributions Some employer contributions and reductions vary based on company size thresholds. The rates applied refer to companies with more than 50 employees. Pensions 8.55% (unchanged compared to 2024) of gross pay, up to the ceiling, plus a 2.02% (unchanged compared to 2024) levy on total pay. TAXING WAGES 2026 © OECD 2026  319 Illness, pregnancy, disability, death 13.0% of total earnings (unchanged compared to 2024). The rate has been reduced to 7.0% up to 2.5 times the minimum wage since 1st January 2019 with the conversion of the CICE into a permanent cut in social contributions. In 2025, the ceiling for the reduction is set at 2.25 times the minimum wage. An additional contribution of 0.3% (contribution de solidarité autonomie – CSA) is levied on total salary. Unemployment 4% of earnings since 1st May 2025 (4.05% in 2024 and until 30th April 2025) (4.5% for some temporary contracts and between 2.95% and 5% for some companies), up to four times the ceiling; in addition, 0.25% (0.20% until 30th June 2024, 0.25% since 1st July 2024) up to four times the ceiling to endow the salary guarantee fund (AGS). Work-related accidents Contribution rates for work-related accidents vary by line of business and are published annually in the official gazette (Journal officiel de la République française). In 2025, the average rate is 2.12% (unchanged compared to 2024). Family allowances 5.25% of total pay. The rate has been reduced to 3.45% up to 1.6 times the minimum wage from 2015 with the responsibility pact, up to 3.5 times the minimum wage from April 2016. In 2025, the ceiling for the reduction is set at 3.3 times the minimum wage. Others • Supplemental pension: for non-managers and managers, 4.72% up to the ceiling and 12.95% between one and eight times the ceiling. • The CEG (“Contribution d’Équilibre Général”) contribution is 1.29% up to the ceiling, 1.62% between one and eight times the ceiling for managers and non-managers. In the table, this is combined with the rates for supplemental pensions. • The CET (“Contribution d’Équilibre Technique”), a contribution of 0.21% on total earnings up to eight times the ceiling for employees whose earnings exceed one time the ceiling. • Others (construction, housing, apprenticeship, further training): 2.646% of pay (for enterprises with more than 50 employees). The transport tax is not included because it varies geographically. Contributions to finance a fund dedicated to workers exposed to distressing work conditions (“Fonds Pénibilité”) vary with the levels of exposure of each worker and are therefore not included. Reduction of employer-paid social insurance contributions The reduction of employer-paid social insurance contributions, introduced in 1993, has been gradually extended and strengthened. As of 2023, it includes two types of measures: (i) The general reduction of employer-paid social insurance (ex-“Fillon Act”, also called today “zero contributions URSSAF”) is a decreasing reduction in social security contributions, which eliminates all common law social contributions paid at the minimum wage and whose level decreases with wage to become zero for a gross annual wage equal to 1.6 times the gross annual minimum wage. It applies irrespective of the number of hours worked for workers with contracts of at least three TAXING WAGES 2026 © OECD 2026 320  months. Since 1st of January 2025, the maximum reduction is 32.33% for companies with more than 50 employees and 31.93% for companies with less than 50 employees. (ii) A proportional reduction in health insurance and family allowance contributions, which allow for a reduction of 6 and 1.8 percentage points respectively for gross annual wage below 2.25 and 3.3 times the gross annual minimum wage. In 2025, the ceiling of the two reductions was reduced (in 2024, it was set, respectively, at 2.5 and 3.5 times the gross annual minimum wage applicable on 31 December 2023). The 6 percentage point’s reduction replaces since 1 st January 2019 the competitive tax credit (CICE – crédit d’impôt pour la compétitivité et l’emploi), whereas the 1.8 percentage point reduction was introduced in 2015 by the Responsibility Act (Phase 1). The gross annual minimum wage (for 1 820 hours) is at EUR 21 622 since November 1st 2024. Universal cash transfers Main minimum social benefits The RSA (“Revenu de Solidarité Active”) is the minimum income benefit. However, the eight family types studied here earn too high an income to benefit from this benefit. Main family benefits (in respect of dependent children) Family allowances: the monthly base for family allowances (BMAF) was equal to EUR 466.44 between January 1st and end of March 2025. It was automatically adjusted on 1 April 2025 to EUR 474,37. The family allowances, granted to families with two or more children, are subject to revenue conditions since 1 July 2015, and adjusted every year: o Up to EUR 78 565 (+EUR 6 546 per child after the second child), the rate is 32% for two children and 41% per additional child. An extra amount of 16% of the BMAF is reversed if the child is over 14 years old (the extra amount is not incorporated into the model). o Between EUR 78 565 (+EUR 6 546 per child after the second child) and EUR 104 719 (+EUR 6 246 per child after the second child), the above rates are divided by 2. o Beyond EUR 104 719 (+EUR 6 546 per child after the second child), the above rates are divided by 4. • ASF (Allocation de Soutien Familial): extra child benefit for isolated parent is at most 42.20 % of the BMAF per month, against 28.13% in 2022. It is reduced by the amount of child support paid by the other parent to the family. • ARS (Allocation de Rentrée Scolaire): The amount payable depends on the age of the child to reflect needs. The allowance is payable to families or persons with children aged 6 to 18 attending school, and whose income is below a certain level (not incorporated into the model). Age of the child Percentage of the BMAF in 2025 6−10 years 89.72% 11−14 years 94.67% 15−18 years 97.95% • Family supplement (Complément Familial): 41.65% of the BMAF. Subject to revenue ceilings, this is paid to families as of the third child aged between 3 and 21. An extra amount (20.83% of BMAF) is reversed for families whose incomes are below a given threshold. The family supplement is not incorporated into the model. TAXING WAGES 2026 © OECD 2026  321 • Early childhood benefit (not incorporated in the model) known as PAJE (Prestation d’Accueil du Jeune Enfant): subject to revenue ceilings. It includes: o A birth grant of 229.75% of the BMAF received at the 2nd month following the birth. o A grant of 459.5% of the BMAF is received upon the adoption of a child. o A benefit (“allocation de base”) of 41.65% (or 20.825% depending on the family income) of the BMAF a month from the birth of the child until three years of age. Housing benefits The housing benefits are not included in the model. In-work benefit The November 2014 Supplementary Budget Act eliminated the earned income tax credit (Prime pour l’emploi, PPE) so that it could be merged with the in-work income supplement (RSA Activité) and become a single in-work benefit. The in-work benefit was created by the Act of 17 August 2015 on Labour-Management Dialogue and Employment, and has been in place since 1 January 2016. The in-work benefit is better targeted to promote a return to full-time work for low-paid workers. The benefit is not paid if its monthly amount is less than EUR 15. The amount of in-work benefit is equal to a targeted income, less the maximum between resources and a lump sum. The lump sum (“montant forfaitaire de la prime d’activité”) was equal to EUR 595.25 from 1 January 2024 to 1 April 2024, it then increased to EUR 622.63. The targeted income is determined as the sum of three elements: • A lump sum (before CRDS) modulated according to the composition of the household. For instance, it is increased by 50% for couple, then 30% for each child until two and 40% for each additional child. The amount may be increased for a temporary period 2 for an isolated parent (128.412% of the basic lump sum for the adult and then 42.804% for each child). • An individual bonus of 29.101% of the basic lump sum is planned for persons whose net income exceeds around 100% of the net minimum wage; this bonus grows linearly if the net income is between around 50% and 100% of the net minimum wage 3. • 61% of the net professional income of the household. Then resources are assessed as the sum of the household income, plus the benefits (family benefits and others, except RSA and housing benefits)4. A lump sum depending on the composition of the household (12% of the basic lump sum for a single person, 16% for a couple, 16.5% for three persons or plus) is used to take into account the housing benefits5. Main changes in the tax system and social benefits regime since the taxation of 2015 income • Tax system (2020 income) o New tax schedule following the personal income tax reform (Budget Act 2020): The Budget Act of 2020 (article 2) introduced a reform of the personal income system. The reform provides a significant lowering of income tax rate for an amount of around 5 billion euros. 16.9 million taxpayers are benefitting from this reduction from the 1st January, for an estimated average gain of around EUR 300. The changes are the following: ‒ the marginal rate of 14% is reduced at 11%. ‒ the tax rebate is reduced from three quarters to 45.25%. TAXING WAGES 2026 © OECD 2026 322  ‒ the special 20% tax reduction rate is removed. If the final tax is less than EUR 61, no tax is payable. • Increase of 1.7 points of CSG deductible (2018) • Social benefits regime o Increased reduction of employer-paid contributions for family allowance: 3.45% instead of 5.25% for salary up to 3.5 times the minimum wage from April 2016 (1.6 times before). o Removal of sickness and unemployment employee contribution o Creation of a new cash transfer benefit for low-income workers (“prime d’activité”) which replace the PPE and the “RSA activité”6. Changes to labour taxation in 2025 In August 2022, the French Parliament adopted the permanent raise of overtime pay exemption ceiling from EUR 5 000 to EUR 7 500 for income tax only, applicable from 2023 (tax on 2022 income). The exceptional bonus scheme introduced in 2018 (“Prime Exceptionnelle de Pouvoir d’Achat”) was replaced in July 2022 by a permanent value-sharing bonus scheme (“Prime de Partage de la Valeur”) with new conditions valid until December 2023. In November 2023, the law transposing the national interprofessional agreement on value sharing within the company introduced new conditions, which apply between January 2024 and December 2026, before the permanent scheme comes into effect from January 2027 onwards. The scheme is thus implemented in three phases: - From July 2022 to December 2023, value-sharing bonuses could be paid once a year with a limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). Under this phase of the scheme, tax exemptions varied depending on the employee’s salary. For employees earning less than 3 times the minimum wage, the payment of a value-sharing bonus was exempt from employers’ and employees’ social contributions – including “Contribution sociale généralisée” (CSG) and ”Contribution pour le remboursement de la dette sociale” (CRDS), income tax and the additional employer social contribution (“forfait social”). For employees earning at least 3 times the minimum wage, the exemption from social contributions did not cover the CSG and CRDS, and an additional employer social contribution (”forfait social”) applied to companies with 250 employees or more (20 % of the bonus). If applicable, income tax must also be paid. - From January 2024 to December 2026, value-sharing bonuses can be paid twice a year, with a total limit of EUR 3 000 (EUR 6 000 in the case of the signature of a profit-sharing agreement). The previous exemption was extended within firms employing less than 50 employees – in these firms, for employees earning less than three times the minimum wage, the payment of a value- sharing bonus is exempt from employers’ and employees’ social contributions – including CSG and CRDS – and from income tax. For all other employees (employees working in firms employing more than 50 workers or employees working in firms employing less than 50 workers and earning three times the minimum wage or more), the regime of the scheme is aligned with another value- sharing scheme (profit-sharing - “intéressement”). The bonus is exempt from employers’ and employees’ social contributions but not from CSG and CRDS. Moreover, companies employing 250 workers or more are liable to pay an additional employer social contribution (“forfait social”) on bonuses paid to all employees (20 % of the bonus). Bonuses are subject to income taxation, except if saved in an employee or retirement savings plan. - A permanent scheme will be applicable from 2027 onwards for all employees. Value-sharing bonuses will be exempt from social security contributions – except CSG and CRDS – and liable to pay the “forfait social” (20 % of the bonus for firms employing 250 workers or more). Bonuses will be subject to income tax, except if saved in an employee or retirement savings plan. TAXING WAGES 2026 © OECD 2026  323 The value-sharing bonus scheme is not taken into account in the model as it is not mandatory for employers to use it. Moreover, the LFSS (loi de financement de la Sécurité sociale) for 2025 introduced a measure to include the value-sharing bonus (PPV) in the calculation of employers' general social contribution exemptions (AG), effective from January 1, 2025. This change means that gross remuneration for AG calculations now includes the PPV, unlike before when only the gross salary was considered. For example, an employee earning the minimum wage and receiving an annual PPV of €1,200 will have a gross remuneration of €1,901.80, impacting the amount of employer's AG benefits due to the tapering effect of AG. Finally, the 2023 law transposing the national interprofessional agreement on value sharing within the company also made it mandatory for all firms employing between 11 workers and 50 workers 7 to establish a profit-sharing scheme when making lasting profits. From 2025 onwards, firms achieving a net fiscal profit of at least 1 % of their turnover for three consecutive years will have to establish a profit- sharing scheme – employers may choose which one among the existing schemes, including the value- sharing bonus. Memorandum items To assess the degree of comparability between countries, the following additional information should be taken into account: • Coverage is of the private and semi-public sectors of NACE sections C to K up to 2007 and NACE rev.2 sections B to N from 2008. • The category “employees” encompasses all full-time dependent employees (excluding apprentices and interns). • The figures presented are obtained by applying income tax and social contribution scales to gross salaries as listed in annual social data reports (DADS) in NACE. There is a break in the average wage time-series starting with the year 2016. That year, the National Statistics Office (INSEE) changed their methodology for the calculations of the average wage. Additionally, the 2020 annual average wage decreased compared to previous years due to the exceptional use of Covid STW schemes in 2020. Indeed, Covid STW schemes led to the substitution of unemployment benefits to wages for workers benefitting from such schemes while contract duration includes periods of STW during which the contract is only suspended. Therefore, the annualised average wage which is computed as the ratio of wages to contract length that year declined by 3.7 % between 2019 and 2020. The OECD series of compensation per employee used as a proxy to forecast the 2024 average wage (2024 forecast is obtained by applying to the latest level published by Insee, which refers to year 2022, the evolution rates published by OECD for years 2023 and 2024) decreased as well in 2020 for the same reason, although to a slightly lesser extent: compensation per employee declined by 3.5 % in 2020 followed by a rebound in 2021,2022 and 2023 by 4.9 %, 4.9 % and 4.1 % respectively. The discrepancy between the variation in the INSEE series of average wage and the variation in the OECD series of compensation per employee in 2020 (i.e., 0.2 percentage point) can be regarded as standard compared to historical differences between these two times series 8. Therefore, the usual methodology is kept unchanged: the 2024 average wage value is derived from the INSEE 2022 average wage level and evolutions in the OECD compensation per employee series in 2023 and 2024. No specific correction has been brought to forecast in order to take into account the difference between these two series for 2020 since this difference is not particularly important compared to what is observed in other years. TAXING WAGES 2026 © OECD 2026 324  Summary table: the socio-fiscal regime of the value-sharing bonus (“PPV”) Affected employees Subject to employers’ Subject to CSG1 Subject to the additional Subject to income and employees’ social and CRDS2 employer social contribution tax contributions (”forfait social”) Employees earning less No No No No than 3 times the minimum wage July 2022 – December 2023 Employees earning more No Yes Only in firms employing Yes than 3 times the minimum 250 workers or more (20 %) wage January 2024 – Employees earning less No No No No December 2026 than 3 times the minimum wage within firms employing less than 50 workers Employees earning more No Yes No Yes3 than 3 times the minimum wage within firms employing less than 50 workers Employees within firms No Yes Only in firms employing Yes3 employing more than 50 250 workers or more (20 %) workers January 2027 All employees No Yes Only in firms employing Yes3 onwards 250 workers or more (20 %) 1 ”Contribution sociale généralisée” 2 ”Contribution pour le remboursement de la dette sociale” 3 Value-sharing bonuses are exempt from income tax when saved in an employee or retirement savings plan TAXING WAGES 2026 © OECD 2026  325 2025 Parameter values Secretariat APW earnings Ave_earn 45 964 estimate Income tax Work expenses work_rel_fl 509 work_rel_ceil 14 556 work_rel_rate 0.100 Tax schedule tax_sch 0.000 11 600 0.110 29 579 0.300 84 577 0.410 181 917 0.450 limit_demipart 1 807 limit_sp_demipart1 4 262 Décote value decote_sing 1 982 decote_mar 3 277 decote_pente 0.4525 Tax reduction red_taux 0.0000 red_seuil_1 0.0000 red_seuil_2 0.0000 red_seuil_dp 0.0000 tax_min 61 CEHR cehr_rate1 0.0300 cehr_rate2 0.0400 cehr_ceil1 250 000 cehr_ceil2 500 000 CSG+CRDS CSG_CRDS_abat 0.0175 CSG_rat_noded 0.0240 CRDS_rat_noded 0.0050 CSG_CRDS_rat_noded 0.0290 CSG_rat_ded 0.0680 CRDS_special 0.0050 Employee contributions pension_rate 0.0690 pension_rate2 0.0040 Sickness sickness_rate 0.0000 Unemployment unemp_rate 0.0000 Extra pension (non- pens_rate_ex 0.0401 cadres) (incl. AGFF) pens_rate_ex2 0.09716 pens_rate_ex3 0.0014 Employer contributions pens_empr1 0.0855 pens_empr2 0.0202 Sickness sickness_empr 0.0700 Sickness_emp2 0.1300 Authonomous Solidarity CSA 0.0030 Contribution TAXING WAGES 2026 © OECD 2026 326  Unemployment (incl. unemp_empr 0.0425 \"garantie de salaire\") Accidents accidents_empr 0.0212 Family Allowance fam_empr 0.0525 fam_empr_2 0.0345 Extra pension (incl. pens_empr_ex 0.0601 AGFF) pens_empr_ex2 0.1457 pens_empr_ex3 0.0021 Others others_empr 0.02646 CS reduction & corporate tax credit Employer SSC reduction SSC_empr_redrate2 0.6 rate Employer SSC reduction SSC_empr_red_max 0.3233 maximum Employer SSC reduction SSC_empr_SMIC_ref 1.6 SMIC reference SSC_empr_SMIC2 3.3 SSC_empr_SMIC3 2.25 Social transfers Child benefit (second CB_2 1 813.968 child) third & subsequent CB_3 2 324 before CRDS First ceiling for CB CB_c1 78 565 Second ceiling for CB CB_c2 104 719 Increase of ceiling per CB_ceiling_extra_child 6 546 child Extra child benefit for CB_isol 2 392 isolated parent Prime d'activité pa_forf 631 pa_maj1 0.50 pa_maj2 0.30 pa_maj3 0.40 pa_maj_isol1 0.28412 pa_maj_isol2 0.42804 pa_min 180 pa_pct 0.5985 pa_bonus 0.29101 pa_bonus1 0.29101 pa_bonus2 0.38901 pa_forf_logement1 0.12 pa_forf_logement2 0.16 pa_forf_logement3 0.165 Others Social security SSC_ceil 47 100 contributions Derivation of minimum SMIC_horaire 11.88 income SMIC_heures 1 820 SMIC 21 622 TAXING WAGES 2026 © OECD 2026  327 2025 Tax equations The equations for the French system are mostly calculated on a family basis. Variable names are defined in the table of parameters above, within the equations table, or are the standard variables “married” and “children”. A reference to a variable with the affix “_total” indicates the sum of the relevant variable values for the principal and spouse. And the affixes “_princ” and “_spouse” indicate the value for the principal and spouse, respectively. Equations for a single person are as shown for the principal, with “_spouse” values taken as 0. Line in country table and Variable name Range Equation intermediate steps 1. Earnings Earn Quotient for tax calculation Quotient J 1+Married+IF(Children<3, Children/2, Children- 1)+0.5*(Married=0)*(Children>0) 2. Allowances CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) Salary net earn_dec B earn-SSC-CSG_ded Work related work_exp B MIN(work_rel_ceil, MAX(work_rel_rate* earn_dec, MIN(work_rel_fl, earn_dec))) Basic basic_al B 0 3. Credits in taxable income taxbl_cr B 0 4. CG taxable income tax_inc J Positive(earn_dec_total-work_exp) 5. CG tax before credits Calculation according to sch_tax J MAX(quotient*Tax(tax_inc/quotient, tax_sch), IF(Married, schedule 2*Tax(tax_inc/2, tax_sch)-limit_demipart*(quotient-2), Tax(tax_inc, tax_sch)-(Children>0)* (limit_sp_demipart1+limit_demipart*(quotient- 2))))++cehr_rate1* MIN((cehr_ceil2- cehr_ceil1)*(1+Married);MAX(tax_inc- cehr_ceil1*(1+Married);0))+cehr_rate2 * MAX(tax_inc- cehr_ceil2*(1+Married);0) Adjusted for decote adj_tax J SI(Married;Positive(MINA(tax_sch; (1+decote_pente)*tax_sch- decote_pente*decote_mar));Positive(MINA(tax_sch;(1+decote_pente )*tax_sch-decote_pente*decote_sing))) Tax liable inc_tax J (adj_tax>=tax_min)*adj_tax CSG+CRDS (non-deductible) CSG_CRDS_no B CSG_CRDS_rat_nod*((1- ded CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) CSG deductible CSG_ded B CSG_rat_ded*((1- CSG_CRDS_abat)*MIN(earn;4*SSC_ceil)+Positive(earn- 4*SSC_ceil)) 6. Tax credits : tax_cr J adj_tax*SI((tax_inc<=red_seuil_1*(1+Married)+red_seuil_dp*Childre n);red_taux;SI(tax_inc<='red_seuil_2*(1+Married)+red_seuil_dp*Chil dren;(tax_inc*red_taux'/(red_seuil_1*(1+Married)+red_seuil_dp*Child ren- (red_seuil_2*(1+Married)+red_seuil_dp*Children)))+(red_taux*(red_s euil_2*(1+Married)+red_seuil_dp*Children))/(red_seuil_2*(1+Married )+red_seuil_dp*Children- (red_seuil_1*(1+Married)+red_seuil_dp*Children));0)) 7. CG tax CG_tax J inc_tax+CSG_CRDS_noded+CSG_ded-tax_cr 8. State and local taxes local_tax J 0 9. Employees' soc security SSC B ((sickness_rate+pension_rate2)*earn + (pension_rate + pens_rate_ex )*MINA(earn;SSC_ceil) + unemp_rate*MINA(earn;4*SSC_ceil) + pens_rate_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0))+SI(earn8*SSC_ceil;8*SSC_ceil*p ens_rate_ex3;pens_rate_ex3*earn)) 11. Cash transfers cash_transf_gro J SI(Children<2;0;(CB_2+(Children- ss 2)*CB_3)*SI(tax_inc<=(CB_c1+CB_ceiling_extra_child*(Children- TAXING WAGES 2026 © OECD 2026 328  2));1;SI(tax_inc<=(CB_c2+CB_ceiling_extra_child*(Children- 2));0,5;0,25)))+SI(Isolated=1;CB_isol*Children;0) calculated_in_w J MAX(SI((Isolated='1);' ork_benefit_gros 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children); s 12*pa_forf*(1+SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;C hildren;0)+pa_maj3*SI(Children>2;Children- 2;0)))+pa_pct*(earn_dec- CSG_CRDS_noded)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_princ- CSG_CRDS_noded_princ);pa_bonus2*SMIC>(earn_dec_princ- CSG_CRDS_noded_princ));(earn_dec_princ- CSG_CRDS_noded_princ)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf/(pa_bonus2- pa_bonus1)*12*SI(ET(pa_bonus1*SMIC<(earn_dec_spouse- CSG_CRDS_noded_spouse);pa_bonus2*SMIC>(earn_dec_spouse- CSG_CRDS_noded_spouse));(earn_dec_spouse- CSG_CRDS_noded_spouse)/SMIC- pa_bonus1;0)+pa_bonus*pa_forf*12*SI((earn_dec_princ- CSG_CRDS_noded_princ)>=pa_bonus2*SMIC;1;0)+pa_bonus*pa_f orf*12*SI((earn_dec_spouse- CSG_CRDS_noded_spouse)>=pa_bonus2*SMIC;1;0)- MAX(earn_dec-CSG_CRDS_noded+(family_benefit_gross- SI(Isolated='1;CB_isol*Children;0)*(1- (22,5%'/42,2%)))+((Married+Children='0)*' pa_forf_logement1*pa_forf*12+ (Married+Children='1)*pa_forf_logement2*pa_forf*1,5*12' + (Married+Children>='2)*pa_forf_logement3*pa_forf*1,8*12);' SI(ET((Married='0);(Children>0));' 12*pa_forf*(1+pa_maj_isol1+pa_maj_isol2*Children);pa_forf*12*(1+ SI(Married=1;pa_maj1;0)+pa_maj2*SI(Children<=2;Children;0)+pa_ maj3*SI(Children>2;Children-2;0))));0) final_gross SI(calculated_in_work_benefit_gross>pa_min; _in_work calculated_in_work_benefit_gross;0) benefit_gross crds_cash_transf J cash_transf_gross*-1*CRDS_special cash_transf_net J cash_transf_gross+crds_cash_transf 13. Employer's soc security SSC_empr_gros B (CSA + pens_empr2 + accidents_empr+others_empr)*earn + s pens_empr1*MINA(earn;SSC_ceil) + pens_empr_ex*MINA(earn;SSC_ceil) + pens_empr_ex2* MAX(MIN(earn;8*SSC_ceil) - SSC_ceil;0) + unemp_empr*MIN(earn;4*SSC_ceil) +SI(earn8*SSC_ceil;8*SSC_c eil*pens_empr_ex3;pens_empr_ex3*earn))+SI(earnSSC_empr_SMIC_ref*SMIC,earn='0),0,-MIN' ction (SSC_empr_red_max*earn,(SSC_empr_red_max/SSC_empr_redrat e2)*(SSC_empr_SMIC_ref*SMIC/earn-1)*earn)) SSC_empr_final B SSC_empr_gross+SSC_empr_reduction Key to range of equation B calculated separately for both principal earner and spouse P calculated for principal only (value taken as 0 for spouse calculation) J calculated once only on a joint basis. TAXING WAGES 2026 © OECD 2026  329 Notes 1 The social protection scheme is named ARRCO for non-managers and AGIRC for managers. The two protection schemes have been merged since the 1st January 2019. 2 During at most 12 months over a 18-months period; or, if there is a child under three in the family, until the child is three. 3 The boundaries are defined as: minimum of 59 hours paid at gross minimum wage per hour per month and maximum of 120 hours paid at gross minimum wage per hour per month. 4 Capital income, unemployment benefits, pensions or minimum old-age pensions are not taken into account in this model. 5 The complete formula uses the minimum of this lump sum tax and the amount of housing benefits, if the family is a tenant. As the model does not include housing benefits, we only use the lump sum in the formula. This method tends to minimize the amount of “prime d’activité” served. 6 In the previous model, for 2015 revenues, this reform only affects the income tax (no PPE in 2016) but not the benefits, since the “prime d’activité” will be served as from the beginning of 2016. 7 Firms with more than 50 employees were already required to set up a profit-sharing scheme called “participation” 8 Discrepancies can be explained by differences of coverage. For instance, the INSEE average wage series excludes public administration workers from its scope while the OECD series includes them. TAXING WAGES 2026 © OECD 2026" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "id": "fr.work_expense.rate.ty2025", "concept": "fr.workExpense.rate", "label": "Standard employment-expense deduction rate", "domain": "rate", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1 } }, { "id": "fx.eur_aud.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.AUD", "label": "Euro to AUD reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 1.6134 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='AUD'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_cad.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.CAD", "label": "Euro to CAD reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 1.6038 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='CAD'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_chf.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.CHF", "label": "Euro to CHF reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 0.9405 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='CHF'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_czk.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.CZK", "label": "Euro to CZK reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 24.189 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='CZK'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_dkk.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.DKK", "label": "Euro to DKK reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 7.4747 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='DKK'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_gbp.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.GBP", "label": "Euro to GBP reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 0.85898 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='GBP'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_huf.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.HUF", "label": "Euro to HUF reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 363.28 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='HUF'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_ils.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.ILS", "label": "Euro to ILS reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 3.4954 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='ILS'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_isk.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.ISK", "label": "Euro to ISK reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 140.8 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='ISK'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_jpy.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.JPY", "label": "Euro to JPY reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 181.59 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='JPY'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_krw.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.KRW", "label": "Euro to KRW reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 1569.38 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='KRW'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_mxn.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.MXN", "label": "Euro to MXN reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 19.6401 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='MXN'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_nok.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.NOK", "label": "Euro to NOK reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 10.8035 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='NOK'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_nzd.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.NZD", "label": "Euro to NZD reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 1.9755 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='NZD'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_pln.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.PLN", "label": "Euro to PLN reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 4.3148 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='PLN'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_sek.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.SEK", "label": "Euro to SEK reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 11.1005 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='SEK'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_try.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.TRY", "label": "Euro to TRY reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 56.2995 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='TRY'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "id": "fx.eur_usd.2026-09-04", "jurisdiction": "FX", "taxYear": 2026, "effectiveFrom": "2026-09-04", "effectiveTo": null, "domain": "rate", "concept": "fx.eurTo.USD", "label": "Euro to USD reference rate, 2026-09-04", "value": { "kind": "scalar", "unit": "ratio", "value": 1.1622 }, "source": { "authorityId": "ECB", "authority": "INTERNATIONAL_ORG", "authorityName": "European Central Bank", "documentTitle": "Euro foreign exchange reference rates, daily", "url": "https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml", "landingUrl": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f5f7e00783f584ef5b0af328e5677b98aa21f9939473b38312299d0f412ddfbf", "locator": "Cube time='2026-09-04', currency='USD'", "quote": "" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 30, "notes": "Published by the ECB for 2026-09-04 as a reference rate, not a dealing rate: it is the rate for information, and no bank will give you it. Rates are stored against the euro as published; any other pair is computed from two of these at the point of use so that the stored number stays identical to the printed one." }, { "jurisdiction": "GB-SCT", "taxYear": 2026, "effectiveFrom": "2026-04-06", "effectiveTo": "2027-04-05", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb-sct.income_tax.bands.ty2026", "domain": "rate", "concept": "incomeTax.bands", "label": "Scottish income tax bands, 2026 to 2027", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 396700, "rate": 0.19 }, { "from": 396700, "to": 1695600, "rate": 0.2 }, { "from": 1695600, "to": 3109200, "rate": 0.21 }, { "from": 3109200, "to": 6243000, "rate": 0.42 }, { "from": 6243000, "to": 12514000, "rate": 0.45 }, { "from": 12514000, "to": null, "rate": 0.48 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax in Scotland: How it works", "url": "https://www.gov.uk/api/content/scottish-income-tax", "landingUrl": "https://www.gov.uk/scottish-income-tax", "documentDate": "2015-10-27", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:10112d3ff74737fbcb5e602c8d90a1d803a1f4aa1745db6547eb2b5ec4416c47", "locator": "How it works, 2026 to 2027 Scottish Income Tax rates table, all bands", "quote": "You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government. Scottish Income Tax applies to your wages, pension and most other taxable income . You’ll pay the same tax as the rest of the UK on dividends and savings interest. What you’ll pay The table shows the 2026 to 2027 Scottish Income Tax rates you pay in each band if you have a standard Personal Allowance of £12,570. You do not get a Personal Allowance if you earn over £125,140. Taxable income Scottish tax rate Personal Allowance Up to £12,570 0% Starter rate £12,571 to £16,537 19% Basic rate £16,538 to £29,526 20% Intermediate rate £29,527 to £43,662 21% Higher rate £43,663 to £75,000 42% Advanced rate £75,001 to £125,140 45% Top rate over £125,140 48%" }, "notes": "Scotland only, and non-savings non-dividend income only: savings interest and dividends are taxed at the rest-of-UK rates and are not modelled here. The personal allowance, its taper and National Insurance are reserved to the UK, so this rule set carries none of them and the engine resolves them from GB. The published table states its boundaries on total income; they are stored here on income after allowances, which is the basis the engine computes in, with the allowance taper applied so the top boundary is not shifted where there is no allowance left to subtract.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:10112d3ff74737fbcb5e602c8d90a1d803a1f4aa1745db6547eb2b5ec4416c47", "locator": "GBR / incomeTax.bands / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "0-37700@20.00% 37700-125140@40.00% 125140-∞@45.00%" } ] }, { "jurisdiction": "GB", "taxYear": 2023, "effectiveFrom": "2023-04-06", "effectiveTo": "2024-04-05", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.bands.ty2023", "domain": "rate", "concept": "incomeTax.bands", "label": "UK income tax bands, 2023 to 2024, England Wales and Northern Ireland", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 3770000, "rate": 0.2 }, { "from": 3770000, "to": 12514000, "rate": 0.4 }, { "from": 12514000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "Tax rates and bands, England Northern Ireland and Wales, income after allowances, 2023 to 2024 column", "quote": "England, Northern Ireland and Wales Band Rate Income after allowances 2026 to 2027 Income after allowances 2025 to 2026 Income after allowances 2024 to 2025 Income after allowances 2023 to 2024 Starting rate for savings 0% Up to £5,000 Up to £5,000 Up to £5,000 Up to £5,000 Basic rate 20% Up to £37,700 Up to £37,700 Up to £37,700 Up to £37,700 Higher rate 40% £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 Additional rate 45% Over £125,141 Over £125,141 Over £125,141 Over £125,141" }, "notes": "England, Wales and Northern Ireland only. Scotland sets its own bands on non-savings non-dividend income and is held separately under GB-SCT, which inherits the allowance, its taper and National Insurance from here because all three are reserved. Stated on income after allowances, which is the basis the engine computes in, so these boundaries must never be shifted by the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "GBR / incomeTax.bands / period 2025 (our rule is taxYear 2023; periods do not align)", "quote": "0-37700@20.00% 37700-125140@40.00% 125140-∞@45.00%" } ] }, { "jurisdiction": "GB", "taxYear": 2024, "effectiveFrom": "2024-04-06", "effectiveTo": "2025-04-05", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.bands.ty2024", "domain": "rate", "concept": "incomeTax.bands", "label": "UK income tax bands, 2024 to 2025, England Wales and Northern Ireland", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 3770000, "rate": 0.2 }, { "from": 3770000, "to": 12514000, "rate": 0.4 }, { "from": 12514000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "Tax rates and bands, England Northern Ireland and Wales, income after allowances, 2024 to 2025 column", "quote": "England, Northern Ireland and Wales Band Rate Income after allowances 2026 to 2027 Income after allowances 2025 to 2026 Income after allowances 2024 to 2025 Income after allowances 2023 to 2024 Starting rate for savings 0% Up to £5,000 Up to £5,000 Up to £5,000 Up to £5,000 Basic rate 20% Up to £37,700 Up to £37,700 Up to £37,700 Up to £37,700 Higher rate 40% £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 Additional rate 45% Over £125,141 Over £125,141 Over £125,141 Over £125,141" }, "notes": "England, Wales and Northern Ireland only. Scotland sets its own bands on non-savings non-dividend income and is held separately under GB-SCT, which inherits the allowance, its taper and National Insurance from here because all three are reserved. Stated on income after allowances, which is the basis the engine computes in, so these boundaries must never be shifted by the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2024", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "GBR / incomeTax.bands / period 2024", "quote": "0-37700@20.00% 37700-125140@40.00% 125140-∞@45.00%" } ] }, { "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-04-06", "effectiveTo": "2026-04-05", "verification": { "status": "verified", "testIds": [ "GB/2025/single-150000", "GB/2025/single-60000" ], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "UK income tax bands, 2025 to 2026, England Wales and Northern Ireland", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 3770000, "rate": 0.2 }, { "from": 3770000, "to": 12514000, "rate": 0.4 }, { "from": 12514000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "Tax rates and bands, England Northern Ireland and Wales, income after allowances, 2025 to 2026 column", "quote": "England, Northern Ireland and Wales Band Rate Income after allowances 2026 to 2027 Income after allowances 2025 to 2026 Income after allowances 2024 to 2025 Income after allowances 2023 to 2024 Starting rate for savings 0% Up to £5,000 Up to £5,000 Up to £5,000 Up to £5,000 Basic rate 20% Up to £37,700 Up to £37,700 Up to £37,700 Up to £37,700 Higher rate 40% £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 Additional rate 45% Over £125,141 Over £125,141 Over £125,141 Over £125,141" }, "notes": "England, Wales and Northern Ireland only. Scotland sets its own bands on non-savings non-dividend income and is held separately under GB-SCT, which inherits the allowance, its taper and National Insurance from here because all three are reserved. Stated on income after allowances, which is the basis the engine computes in, so these boundaries must never be shifted by the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "GBR / incomeTax.bands / period 2025", "quote": "0-37700@20.00% 37700-125140@40.00% 125140-∞@45.00%" } ] }, { "jurisdiction": "GB", "taxYear": 2026, "effectiveFrom": "2026-04-06", "effectiveTo": "2027-04-05", "verification": { "status": "ingested", "testIds": [ "GB/2026/single-150000", "GB/2026/single-60000" ], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.bands.ty2026", "domain": "rate", "concept": "incomeTax.bands", "label": "UK income tax bands, 2026 to 2027, England Wales and Northern Ireland", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 3770000, "rate": 0.2 }, { "from": 3770000, "to": 12514000, "rate": 0.4 }, { "from": 12514000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "Tax rates and bands, England Northern Ireland and Wales, income after allowances, 2026 to 2027 column", "quote": "England, Northern Ireland and Wales Band Rate Income after allowances 2026 to 2027 Income after allowances 2025 to 2026 Income after allowances 2024 to 2025 Income after allowances 2023 to 2024 Starting rate for savings 0% Up to £5,000 Up to £5,000 Up to £5,000 Up to £5,000 Basic rate 20% Up to £37,700 Up to £37,700 Up to £37,700 Up to £37,700 Higher rate 40% £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 £37,701 to £125,140 Additional rate 45% Over £125,141 Over £125,141 Over £125,141 Over £125,141" }, "notes": "England, Wales and Northern Ireland only. Scotland sets its own bands on non-savings non-dividend income and is held separately under GB-SCT, which inherits the allowance, its taper and National Insurance from here because all three are reserved. Stated on income after allowances, which is the basis the engine computes in, so these boundaries must never be shifted by the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:d5e487068e25f7033e8788e34ba03e4e151b76eba152b5409d1e82be0a9817ed", "locator": "GBR / incomeTax.bands / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "0-37700@20.00% 37700-125140@40.00% 125140-∞@45.00%" } ] }, { "jurisdiction": "GB", "taxYear": 2023, "effectiveFrom": "2023-04-06", "effectiveTo": "2024-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_rate.ty2023", "domain": "rate", "concept": "incomeTax.paTaperRate", "label": "Personal allowance withdrawal rate, 2023 to 2024", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5 }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cba6ff00f3a4967096d4429e7157ac07868d37ba57e2d4335e43a9f020eb487a", "locator": "Personal allowance withdrawal ratio", "quote": "The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "notes": "GOV.UK states the withdrawal ratio once for all years shown rather than per year." }, { "jurisdiction": "GB", "taxYear": 2024, "effectiveFrom": "2024-04-06", "effectiveTo": "2025-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_rate.ty2024", "domain": "rate", "concept": "incomeTax.paTaperRate", "label": "Personal allowance withdrawal rate, 2024 to 2025", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5 }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cba6ff00f3a4967096d4429e7157ac07868d37ba57e2d4335e43a9f020eb487a", "locator": "Personal allowance withdrawal ratio", "quote": "The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "notes": "GOV.UK states the withdrawal ratio once for all years shown rather than per year." }, { "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-04-06", "effectiveTo": "2026-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_rate.ty2025", "domain": "rate", "concept": "incomeTax.paTaperRate", "label": "Personal allowance withdrawal rate, 2025 to 2026", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5 }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cba6ff00f3a4967096d4429e7157ac07868d37ba57e2d4335e43a9f020eb487a", "locator": "Personal allowance withdrawal ratio", "quote": "The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "notes": "GOV.UK states the withdrawal ratio once for all years shown rather than per year." }, { "jurisdiction": "GB", "taxYear": 2026, "effectiveFrom": "2026-04-06", "effectiveTo": "2027-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_rate.ty2026", "domain": "rate", "concept": "incomeTax.paTaperRate", "label": "Personal allowance withdrawal rate, 2026 to 2027", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5 }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cba6ff00f3a4967096d4429e7157ac07868d37ba57e2d4335e43a9f020eb487a", "locator": "Personal allowance withdrawal ratio", "quote": "The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "notes": "GOV.UK states the withdrawal ratio once for all years shown rather than per year." }, { "jurisdiction": "GB", "taxYear": 2023, "effectiveFrom": "2023-04-06", "effectiveTo": "2024-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_threshold.ty2023", "domain": "threshold", "concept": "incomeTax.paTaperThreshold", "label": "Income at which the personal allowance starts to taper, 2023 to 2024", "value": { "kind": "scalar", "unit": "money", "value": 10000000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Income limit for Personal Allowance, 2023 to 2024 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "notes": "Creates an effective 60% marginal band above this point, which most take-home calculators omit." }, { "jurisdiction": "GB", "taxYear": 2024, "effectiveFrom": "2024-04-06", "effectiveTo": "2025-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_threshold.ty2024", "domain": "threshold", "concept": "incomeTax.paTaperThreshold", "label": "Income at which the personal allowance starts to taper, 2024 to 2025", "value": { "kind": "scalar", "unit": "money", "value": 10000000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Income limit for Personal Allowance, 2024 to 2025 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "notes": "Creates an effective 60% marginal band above this point, which most take-home calculators omit." }, { "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-04-06", "effectiveTo": "2026-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_threshold.ty2025", "domain": "threshold", "concept": "incomeTax.paTaperThreshold", "label": "Income at which the personal allowance starts to taper, 2025 to 2026", "value": { "kind": "scalar", "unit": "money", "value": 10000000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Income limit for Personal Allowance, 2025 to 2026 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. 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It can go down to zero." }, "notes": "Creates an effective 60% marginal band above this point, which most take-home calculators omit." }, { "jurisdiction": "GB", "taxYear": 2026, "effectiveFrom": "2026-04-06", "effectiveTo": "2027-04-05", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.pa_taper_threshold.ty2026", "domain": "threshold", "concept": "incomeTax.paTaperThreshold", "label": "Income at which the personal allowance starts to taper, 2026 to 2027", "value": { "kind": "scalar", "unit": "money", "value": 10000000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Income limit for Personal Allowance, 2026 to 2027 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. 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It can go down to zero." }, "notes": "Creates an effective 60% marginal band above this point, which most take-home calculators omit." }, { "jurisdiction": "GB", "taxYear": 2023, "effectiveFrom": "2023-04-06", "effectiveTo": "2024-04-05", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.personal_allowance.ty2023", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "UK personal allowance, 2023 to 2024", "value": { "kind": "scalar", "unit": "money", "value": 1257000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Personal Allowance, 2023 to 2024 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "GBR / incomeTax.personalAllowance / period 2025 (our rule is taxYear 2023; periods do not align)", "quote": "12570" } ] }, { "jurisdiction": "GB", "taxYear": 2024, "effectiveFrom": "2024-04-06", "effectiveTo": "2025-04-05", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.personal_allowance.ty2024", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "UK personal allowance, 2024 to 2025", "value": { "kind": "scalar", "unit": "money", "value": 1257000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Personal Allowance, 2024 to 2025 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2024", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "GBR / incomeTax.personalAllowance / period 2024", "quote": "12570" } ] }, { "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-04-06", "effectiveTo": "2026-04-05", "verification": { "status": "verified", "testIds": [ "GB/2025/single-150000", "GB/2025/single-60000" ], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.personal_allowance.ty2025", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "UK personal allowance, 2025 to 2026", "value": { "kind": "scalar", "unit": "money", "value": 1257000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Personal Allowance, 2025 to 2026 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "GBR / incomeTax.personalAllowance / period 2025", "quote": "12570" } ] }, { "jurisdiction": "GB", "taxYear": 2026, "effectiveFrom": "2026-04-06", "effectiveTo": "2027-04-05", "verification": { "status": "ingested", "testIds": [ "GB/2026/single-150000", "GB/2026/single-60000" ], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "id": "gb.income_tax.personal_allowance.ty2026", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "UK personal allowance, 2026 to 2027", "value": { "kind": "scalar", "unit": "money", "value": 1257000, "currency": "GBP" }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Income Tax rates and allowances for current and past years", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "Personal Allowances table, Personal Allowance, 2026 to 2027 column", "quote": "Allowances The Personal Allowance is the amount of income a person can get before they pay tax. Allowances 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 Personal Allowance £12,570 £12,570 £12,570 £12,570 Income limit for Personal Allowance £100,000 £100,000 £100,000 £100,000 The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero." }, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:9f0d78c8e8853394940e165e0d4ae5ebf2a4cb348d97cf9cc6df22a22e37eee4", "locator": "GBR / incomeTax.personalAllowance / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "12570" } ] }, { "id": "gb.ni.class1_employee.ty2024", "jurisdiction": "GB", "taxYear": 2024, "effectiveFrom": "2024-04-06", "effectiveTo": "2025-04-05", "domain": "rate", "concept": "ni.class1Employee", "label": "UK employee Class 1 National Insurance, category A, 2024 to 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 1258400, "rate": 0 }, { "from": 1258400, "to": 5028400, "rate": 0.08 }, { "from": 5028400, "to": null, "rate": 0.02 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431", "locator": "Class 1 weekly thresholds and employee rates, 2024 to 2025 column, annualised at 52 weeks", "quote": "1.1 Weekly thresholds £ per week 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 6 July 2022 to 5 April 2023 Lower Earnings Limit ( LEL ) Employees do not pay National Insurance but get the benefits of paying £129 £125 £123 £123 £123 Primary Threshold ( PT ) Employees start paying National Insurance £242 £242 £242 £242 £242 Secondary Threshold ( ST ) Employers start paying National Insurance £96 £96 £175 £175 £175 Upper Earnings Limit ( UEL ) All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967 Upper Secondar\n\n2.2 Employee rates This table shows how much employers deduct from employees’ pay. Percentage rate 2026 to 2027 2025 to 2026 2024 to 2025 From 6 January 2024 to 5 April 2024 From 6 April 2023 to 5 January 2024 From 6 November 2022 to 5 April 2023 Between Primary Threshold and Upper Earnings Limit 8% 8% 8% 10% 12% 12% Above Upper Earnings Limit 2% 2% 2% 2% 2% 2% Married women’s reduced rate between primary threshold a" }, "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "notes": "Category A. GOV.UK publishes these thresholds per pay period, never per year, so the annual figures here are a stated conversion and not a published number: the primary threshold of £242 a week is annualised at 52 weeks to £12584. The monthly table gives £1048 a month, which annualises to £12576, so a monthly-paid employee has a different annual threshold. The OECD publishes £12,570 for this, being the income tax personal allowance rather than either pay-period figure. All three readings are defensible and they disagree; this rule takes the weekly one. Assessed on gross pay, not on income after the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, employee social security contribution rates", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2024", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431", "locator": "GBR / ni.class1Employee / period 2024", "quote": "0-12570@0.00% 12570-50270@8.00% 50270-∞@2.00% (accepted difference: OECD annualises the UK primary threshold to £12,570 and the upper earnings limit to £50,270. This rule holds £12,584 and £50,284.)" } ] }, { "id": "gb.ni.class1_employee.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-04-06", "effectiveTo": "2026-04-05", "domain": "rate", "concept": "ni.class1Employee", "label": "UK employee Class 1 National Insurance, category A, 2025 to 2026", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 1258400, "rate": 0 }, { "from": 1258400, "to": 5028400, "rate": 0.08 }, { "from": 5028400, "to": null, "rate": 0.02 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431", "locator": "Class 1 weekly thresholds and employee rates, 2025 to 2026 column, annualised at 52 weeks", "quote": "1.1 Weekly thresholds £ per week 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 6 July 2022 to 5 April 2023 Lower Earnings Limit ( LEL ) Employees do not pay National Insurance but get the benefits of paying £129 £125 £123 £123 £123 Primary Threshold ( PT ) Employees start paying National Insurance £242 £242 £242 £242 £242 Secondary Threshold ( ST ) Employers start paying National Insurance £96 £96 £175 £175 £175 Upper Earnings Limit ( UEL ) All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967 Upper Secondar\n\n2.2 Employee rates This table shows how much employers deduct from employees’ pay. Percentage rate 2026 to 2027 2025 to 2026 2024 to 2025 From 6 January 2024 to 5 April 2024 From 6 April 2023 to 5 January 2024 From 6 November 2022 to 5 April 2023 Between Primary Threshold and Upper Earnings Limit 8% 8% 8% 10% 12% 12% Above Upper Earnings Limit 2% 2% 2% 2% 2% 2% Married women’s reduced rate between primary threshold a" }, "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "notes": "Category A. GOV.UK publishes these thresholds per pay period, never per year, so the annual figures here are a stated conversion and not a published number: the primary threshold of £242 a week is annualised at 52 weeks to £12584. The monthly table gives £1048 a month, which annualises to £12576, so a monthly-paid employee has a different annual threshold. The OECD publishes £12,570 for this, being the income tax personal allowance rather than either pay-period figure. All three readings are defensible and they disagree; this rule takes the weekly one. Assessed on gross pay, not on income after the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, employee social security contribution rates", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431", "locator": "GBR / ni.class1Employee / period 2025", "quote": "0-12570@0.00% 12570-50270@8.00% 50270-∞@2.00% (accepted difference: OECD annualises the UK primary threshold to £12,570 and the upper earnings limit to £50,270. This rule holds £12,584 and £50,284.)" } ] }, { "id": "gb.ni.class1_employee.ty2026", "jurisdiction": "GB", "taxYear": 2026, "effectiveFrom": "2026-04-06", "effectiveTo": "2027-04-05", "domain": "rate", "concept": "ni.class1Employee", "label": "UK employee Class 1 National Insurance, category A, 2026 to 2027", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 1258400, "rate": 0 }, { "from": 1258400, "to": 5028400, "rate": 0.08 }, { "from": 5028400, "to": null, "rate": 0.02 } ] }, "source": { "authorityId": "GB-HMRC", "authority": "FOREIGN_AUTHORITY", "authorityName": "HM Revenue and Customs", "documentTitle": "Rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/api/content/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "landingUrl": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "documentDate": "2026-04-06", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431", "locator": "Class 1 weekly thresholds and employee rates, 2026 to 2027 column, annualised at 52 weeks", "quote": "1.1 Weekly thresholds £ per week 2026 to 2027 2025 to 2026 2024 to 2025 2023 to 2024 6 July 2022 to 5 April 2023 Lower Earnings Limit ( LEL ) Employees do not pay National Insurance but get the benefits of paying £129 £125 £123 £123 £123 Primary Threshold ( PT ) Employees start paying National Insurance £242 £242 £242 £242 £242 Secondary Threshold ( ST ) Employers start paying National Insurance £96 £96 £175 £175 £175 Upper Earnings Limit ( UEL ) All employees pay a lower rate of National Insurance above this point £967 £967 £967 £967 £967 Upper Secondar\n\n2.2 Employee rates This table shows how much employers deduct from employees’ pay. Percentage rate 2026 to 2027 2025 to 2026 2024 to 2025 From 6 January 2024 to 5 April 2024 From 6 April 2023 to 5 January 2024 From 6 November 2022 to 5 April 2023 Between Primary Threshold and Upper Earnings Limit 8% 8% 8% 10% 12% 12% Above Upper Earnings Limit 2% 2% 2% 2% 2% 2% Married women’s reduced rate between primary threshold a" }, "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "notes": "Category A. GOV.UK publishes these thresholds per pay period, never per year, so the annual figures here are a stated conversion and not a published number: the primary threshold of £242 a week is annualised at 52 weeks to £12584. The monthly table gives £1048 a month, which annualises to £12576, so a monthly-paid employee has a different annual threshold. The OECD publishes £12,570 for this, being the income tax personal allowance rather than either pay-period figure. All three readings are defensible and they disagree; this rule takes the weekly one. Assessed on gross pay, not on income after the personal allowance.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, employee social security contribution rates", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:64e2d6b836a9451c5af4d1ff669602f81dc94c7087b16a545b5ae990f86fd431", "locator": "GBR / ni.class1Employee / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "0-12570@0.00% 12570-50270@8.00% 50270-∞@2.00% (accepted difference: OECD annualises the UK primary threshold to £12,570 and the upper earnings limit to £50,270. This rule holds £12,584 and £50,284.)" } ] }, { "id": "gb.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23141636 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:89bbfa8a6e7caf8b8caf6d79124278a9a184c959efbb39a82fd750e471d4111d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.141636,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.30707567 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d2f11c0421bf50a1dc57eb697f27bc1ebad36808f6c63a9673e20ada4f4441c4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,30.707567,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18616485000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:91dba567cd428f6a606e56f563454e81d0471a2762c95f184da1a822f0bcd10d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,18.616485,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. 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It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.05318996 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b6d8dc1cac944b3b53845b5588249fd2c2af2cd087edd2f4615313f1ee8ee90c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,5.318996,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.17550162 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:31152cc83819d19616e654ac41e09ecc67dbbbdd39f5cf5d3a339859c9ed5613", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,17.550162,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26556983 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d2bd830880839b8759c5f136e4aa1aab920e750dbdcabf1079edfd90aec8d749", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,26.556983,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13297489 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:312f8c9f7352ebd9359e4d8f2df709866ac05899082badd347c059a25ad5ca95", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.297489,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13660297999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c4a15d67a3925bc7a40799ceb00ad74616d4fd3f65b7e4ff476610f373d16b9e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.660298,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.14197783 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:da45fc49e0b57fa951d30f3561cfd8be867ec79f786a22b3afb37642322271a8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,14.197783,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_gross_earnings.aw100.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5598259, "currency": "GBP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2da4a13ecc5cf5d9d60fa73493c0d5180dc8dfce7a6dbf4573be547fc7553903", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,GEBT,XDC,S_C0,AW100,_Z,A,2025,55982.587454,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_gross_earnings.aw167.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 9349092, "currency": "GBP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c65e2d98e271c99f3b5ae776f68f4494fb40c1c3d84fef4f36a64345ac454972", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,GEBT,XDC,S_C0,AW167,_Z,A,2025,93490.921048,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_gross_earnings.aw67.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3750833, "currency": "GBP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a7be4e4ee8f10aec37aa5a16cc754f3a46ae4191a24c275ea8ff33669f4d054e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,GEBT,XDC,S_C0,AW67,_Z,A,2025,37508.333594,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_marginal_rate.aw100.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3a0c3c41534e53fa22691943e0271a8b09f0358fdf89167eb47e6edfdb9ba5fe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,42,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_marginal_rate.aw167.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b50c7a3098b1b0a71db33dc20cc4798e57a34e78cf08de26431d3ae9951e4e96", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,42,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_marginal_rate.aw67.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:479803d2c9ae51bc679ae085a82eff0b6a73858fb8ef4fe894ce2127cdc1bcb4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,28,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_net_income.aw100.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4302730, "currency": "GBP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ad45690fb745a87fb4804b35b4cb8d662aae00d55966de1aec1b0a94b2386803", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,NIAT,XDC,S_C0,AW100,_Z,A,2025,43027.300723,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_net_income.aw167.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6478213, "currency": "GBP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d29727dbc7d6ac83884cb990ab8e4ac647fb7ce13a55f9035d3bcee8491c682f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,NIAT,XDC,S_C0,AW167,_Z,A,2025,64782.134208,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_net_income.aw67.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3052560, "currency": "GBP" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ce3f72bb270236e542d0fc98e03ee266c9977a64670162f07b27a13de91c4620", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GBR NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GBR,NIAT,XDC,S_C0,AW67,_Z,A,2025,30525.600188,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GBR law, not a figure this site computes, and it is stated here precisely because this site cannot compute GBR to its own tolerance." }, { "id": "gb.ref_statutory_bands.ty2025", "jurisdiction": "GB", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "GBP", "brackets": [ { "from": 0, "to": 3770000, "rate": 0.2 }, { "from": 3770000, "to": 12514000, "rate": 0.4 }, { "from": 12514000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:882df44036f2d8664ec3d512a97159b0e8859048d2fd1b67d23f5401b95c6ff0", "locator": "DSD_TAX_PIT@DF_PIT_CENT / GBR MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),GBR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),GBR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),GBR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,45,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),GBR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,37700,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),GBR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,125140,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "gr.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26118569 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:661d8f603003e6f1b034e21f95671b4bd29d093df25b5534ee87c59b8dd1d1c7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,26.118569,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32950658 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:23a818bc58715197261641d84fdd9d514fba5fbda90f6f75ece5a8bd0b50bf5b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.950658,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21142099000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:516299c58bebcaaca5c77a797e8c5c367dc4f06e97e24072985924a1b6e218f6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.142099,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13369999999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a964fb7768b81488813c708268aed5a9851201efd4b2804d019aa3e5069d9957", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.37,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13369999999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:01697c0463b6b0d7c65fa376890ae3abe519c155797654b7ad6a0f8533e259d6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.37,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13369999999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:872dca64ced93fe840771fa15484f1d5c00bb8dcc92e1b285eab19a971ab09ef", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.37,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12748568999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7e7e4df29559d9ac54a144f06778a750741d356bbc5fca055a0ee6d0a2c4f0dc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,12.748569,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.19580658 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4fc9bce89d92efde0022c0142c93aa698dea52fb7a3c63a37d91b1ede94108b7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,19.580658,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07772099 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:908706c563185664aab6589d1d0916dff75df8d618e4f967c9b55492c6128913", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.772099,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21789999999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f67915f9eec64dd3c12b5bc475337c31397ab6005dd512d8a83f1dd294f72953", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.79,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21789999999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:97fe7bd62ffc7751c1b4a957293e1584a222cc0d60d14f6c7276f4153d1a7264", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,21.79,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21789999999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6e8264e3a36a10f9e676877a1d36459b7b4fc5c71279b278d16f9b10ae96210d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.79,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_gross_earnings.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2656258, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f998459eff0dea4375e0e06fd00ac019a4ffaf4eef9ae082d8d6987bab00b5c2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,GEBT,XDC,S_C0,AW100,_Z,A,2025,26562.579109,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_gross_earnings.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4435951, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9d5c2f9b8c790b6ec33d8c71a8bff99245d5f3ecb88da6c69631815e354d71ef", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,GEBT,XDC,S_C0,AW167,_Z,A,2025,44359.507112,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_gross_earnings.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1779693, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:133b6453de62aec7b3fc6e38b54c9b78ea03f9a687ddf1003fd30a21587cc1cd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,GEBT,XDC,S_C0,AW67,_Z,A,2025,17796.928003,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_marginal_rate.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39359 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9d3daa92575f88ccfa30ca84c10f74e96da02c59262db716994fc370f858444f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,39.359,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_marginal_rate.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.462894 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bd6d02ffa30bb9ea4e8c4f7cfb055319918c8e23c95296fcba77c429af46de6d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,46.2894,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_marginal_rate.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.341612 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:191cd9282039acff8f8dd2dbb0f7e45c8b5b3281ddeed0c7c5f50ebcd91a15dc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,34.1612,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_net_income.aw100.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1962481, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:893453e40e6408eeb8fcb046388e161386f80d95b861bffecc25bd3b1a65a215", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,NIAT,XDC,S_C0,AW100,_Z,A,2025,19624.813597,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_net_income.aw167.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2974276, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5a0df4da7c81f058238c0eb3acafedb00609270aa592ba6851e4b822d0dbdd8c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,NIAT,XDC,S_C0,AW167,_Z,A,2025,29742.757427,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "id": "gr.ref_net_income.aw67.ty2025", "jurisdiction": "GR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1403428, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cfceb3b427262dff02bfae68f3c82274a75487e408df1d27b0e845531b210ff3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / GRC NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),GRC,NIAT,XDC,S_C0,AW67,_Z,A,2025,14034.283834,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from GRC law, not a figure this site computes, and it is stated here precisely because this site cannot compute GRC to its own tolerance." }, { "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "hu.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "HU central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "HUF", "brackets": [ { "from": 0, "to": null, "rate": 0.15 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b009a346f9d4c80850e52a8bd83518995e16e835e0ce2c66385f99d4baf6ddf3", "locator": "DSD_TAX_PIT@DF_PIT_CENT / HUN MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),HUN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: allowance and ladder only." }, { "id": "hu.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.335 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c8b61c671b3492e490c874be61f51e16394c5a8de2472b97605baae0cd29c794", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,33.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.335 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f2de8ae0b80d249dc3201279ead17a0f7d5bc3755d3d3aa3c8e4db81c7f49add", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.335 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7fb55f3c321647e7495341677e14398e457bc6962ee0c3113fc1c527871acfb6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.185 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:40b7716ce6b7c16894a40228c111498024666e351e316c75514f904880a7a3db", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,18.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.185 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d4ddd7121ef9a35f4d96e1399fc048e99e8a1d8095bd8ab29d4fad4fb8b6462b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,18.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.185 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:caa6ab3db61a7a4660894e8529dd587151086846623d9edf6b01ba317a88e585", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,18.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4d991ab0a48d29b573ba6e0da860de7895ec5cadded295653de609f22a979a1b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,15,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d514e37a4bd27be1989fd36242865a08519e72962c99b1d028e00402eff81afd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,15,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6350459cd8ac6780eee847f3340e957e2158c978ddb59fd3745cebcb18639cbe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:adb136f84b9f9c461d4453a8fa4781c2632be5e95dfbba6784084dad086c0dae", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e03e62ef1e6e23b7428cb13957212b04b0e370a5916924e2813efc481d8888f8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:94bec5d0a9ad48cda3d09105df7c2320cac07bbeb14048926e746fe5e3944925", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_gross_earnings.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 845548731, "currency": "HUF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8e578c5ddd5801f832ce74d15eb379379212958343cee2cbafcc66d44caff704", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,GEBT,XDC,S_C0,AW100,_Z,A,2025,8455487.311176,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_gross_earnings.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1412066381, "currency": "HUF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ee9011397bc5f192ec76f90732ef82763bb3e91dc0603fa0c64c6c68abe2ab11", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,GEBT,XDC,S_C0,AW167,_Z,A,2025,14120663.809663,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_gross_earnings.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 566517650, "currency": "HUF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:351ee28a9a28bcad212cad99fe388aa06837aaa9582251e099f8cc2834231f18", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,GEBT,XDC,S_C0,AW67,_Z,A,2025,5665176.498488,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_marginal_rate.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.335 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0c5ca90cc2843995ed46b8a158d266dd0cca1f7e585df917fc7c6dddb0e2f20e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,33.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_marginal_rate.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.335 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0b51c85762df7d7b413ecc7c06f040b25d4da7735e553fbe2f3cc404b9215841", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_marginal_rate.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.335 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:37c765cb040b2bb1b7132f748b5456332e17ab801f34795d20e382613fde1ff0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_net_income.aw100.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 562289906, "currency": "HUF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8b8d4cc5aa185d101f49dc9be21e615992d5d1e61f2d6e33edf0e5519950da7f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,NIAT,XDC,S_C0,AW100,_Z,A,2025,5622899.061932,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_net_income.aw167.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 939024143, "currency": "HUF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7e8428fa6df2bd57676b85c13a0eee179be5b054ea51f9dc5b438356021dd08e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,NIAT,XDC,S_C0,AW167,_Z,A,2025,9390241.433426,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_net_income.aw67.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 376734237, "currency": "HUF" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f93135050e258320d94d139087202d1c1ea16cd3e2e55f098c88ed62bc4f616e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / HUN NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),HUN,NIAT,XDC,S_C0,AW67,_Z,A,2025,3767342.371494,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from HUN law, not a figure this site computes, and it is stated here precisely because this site cannot compute HUN to its own tolerance." }, { "id": "hu.ref_statutory_bands.ty2025", "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "HUF", "brackets": [ { "from": 0, "to": null, "rate": 0.15 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5d8578d18e39dd99262fd1a57d351e16e99df39fce07838ced75ac393fecc72c", "locator": "DSD_TAX_PIT@DF_PIT_CENT / HUN MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),HUN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "HU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "hu.social_security.employee.ty2025", "domain": "rate", "concept": "socialSecurity.employee", "label": "HU employee social security contributions, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "HUF", "brackets": [ { "from": 0, "to": null, "rate": 0.185 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b009a346f9d4c80850e52a8bd83518995e16e835e0ce2c66385f99d4baf6ddf3", "locator": "DSD_TAX_SSC / HUN employee schedule read as bands / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),HUN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: allowance and ladder only." }, { "id": "ie.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.251045 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:274dd01b9d2f4c4053f918e6e2b8477c0c8f134c284951dd67349d46098becfa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,25.1045,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35448785 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5f2962c602abe6c936e66f52bc9e6bcd576180b98a4dc7d63d99a0e1e3549bd1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,35.448785,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.16067796 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d24d7f00de7e11929e6466823eb533c8a8b0f7d8a263b5e8ee8310d98e81c180", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,16.067796,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.040999999999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cb46980d9fa71be4905d17240fabddebd82dbddff8de28b39870a890ce708a45", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,4.1,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.040999999999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b5780981f6f1ccb085f77e4d43b4e90daa95733c5f6368cf408ca667e487fdb1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,4.1,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.040999999999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:52837548fd959d37088faab774ee0e5ce77ac08b70c423850cc69ffc804df4f8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,4.1,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.210045 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c45ccd99b2e2a21efab67bb9ba3eed97359ae04c844b84b4cffe5aeb9d7be760", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.0045,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31348785 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f4f16fc7e7f2533ad90ac8d5cef6afab8f1a04b2f79342650dbd2d07b20366af", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,31.348785,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11967796 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f9a01cce8749e4bc6b2e39539d56e1c9cb561389f28b2c7354a6b8eb0f7b738d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11.967796,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11175 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:06848aa786a1e8fc2493d23d20fd8ffd070605e911808e9a4d932f3087c4dc31", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11.175,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11175 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5154a3627fbb2a7ae6bc7159ff0b787a980da1fb64ef3a0c80ccea1677a42f37", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,11.175,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11175 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c7679195bac8caa377cdc768b6a990f59d56cf80ee791260c7fde176495ac785", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11.175,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_gross_earnings.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6025778, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fdc3765185741858db0e3e5ad03049983c1aa9c21e2bf1534eee0f50ffac702a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,GEBT,XDC,S_C0,AW100,_Z,A,2025,60257.780227,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_gross_earnings.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10063049, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:07475cc29f80bce24a5896912a6201c08c66a2cbcf6891f178b83a56d9c5fe80", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,GEBT,XDC,S_C0,AW167,_Z,A,2025,100630.492979,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_gross_earnings.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4037271, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:362b805513b72619e8b743214fff34cdfd5efaf0b520fe78523f480a876e60e5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,GEBT,XDC,S_C0,AW67,_Z,A,2025,40372.712752,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_marginal_rate.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.47100000000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:defa82d81315cc067887872b6f1811e080c72bdf0509b8da85049e87473cd5a8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,47.1,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_marginal_rate.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.521 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5c6d4d0bc4f0c7ec26498e35b7d6ad88e3a4a0cb3bb519ad50bd3c4f9d59fb1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,52.1,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_marginal_rate.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.271 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fc44227aac82f6eed114696edc525c2ed953db1af523774af18c091974592507", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,27.1,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_net_income.aw100.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4513037, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:05cb89436320f5eb54658af8528b62f0fa07edd0fec64b6e27c4adc4354014c3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NIAT,XDC,S_C0,AW100,_Z,A,2025,45130.36574,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_net_income.aw167.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6495821, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8fe2719de4395b582f9fd9f6cf189fecb92b466c54b13bdaca6f607b9c305d80", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NIAT,XDC,S_C0,AW167,_Z,A,2025,64958.206137,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_net_income.aw67.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3388571, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:88297783325d3ecb4c9568aba1772ae68de011c3f59f5252556f54dcfb8ee5dd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / IRL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),IRL,NIAT,XDC,S_C0,AW67,_Z,A,2025,33885.707596,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from IRL law, not a figure this site computes, and it is stated here precisely because this site cannot compute IRL to its own tolerance." }, { "id": "ie.ref_statutory_bands.ty2025", "jurisdiction": "IE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 4400000, "rate": 0.2 }, { "from": 4400000, "to": null, "rate": 0.4 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b0b8757cf5dd4dfbc3692aa6abb2a1214304a2de37ec53b81397ac3120c936db", "locator": "DSD_TAX_PIT@DF_PIT_CENT / IRL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),IRL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),IRL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),IRL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,44000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "il.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "IL central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "ILS", "brackets": [ { "from": 0, "to": 8412000, "rate": 0.1 }, { "from": 8412000, "to": 12072000, "rate": 0.14 }, { "from": 12072000, "to": 19380000, "rate": 0.2 }, { "from": 19380000, "to": 26928000, "rate": 0.31 }, { "from": 26928000, "to": 56028000, "rate": 0.35 }, { "from": 56028000, "to": 72156000, "rate": 0.47 }, { "from": 72156000, "to": null, "rate": 0.5 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b98528c91a932df7f239be8bb8611e85fd00168022aedc51182d5de52f9ca1c7", "locator": "DSD_TAX_PIT@DF_PIT_CENT / ISR MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6534,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,560280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,721560,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,269280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,193800,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,120720,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,84120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,31,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,47,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,14,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,50,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,10,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 6534 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 6534 applied against the tax due." }, { "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "il.income_tax.credit.ty2025", "domain": "credit", "concept": "incomeTax.credit.nonRefundable", "label": "IL non-refundable tax credit, 2025", "value": { "kind": "scalar", "unit": "money", "value": 653400, "currency": "ILS" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b98528c91a932df7f239be8bb8611e85fd00168022aedc51182d5de52f9ca1c7", "locator": "DSD_TAX_PIT@DF_PIT_CENT / ISR TC / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6534,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,560280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,721560,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,269280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,193800,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,120720,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,84120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,31,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,47,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,14,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,50,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,10,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 6534 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 6534 applied against the tax due." }, { "id": "il.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21432677000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:16a84ddf6c422453d17c848d0ad4824e7d7786b7382a4d2f3d072672c51862ec", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,21.432677,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31078421 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0dd936f5bee838a55314c3f0b1f2908c397d50b62a37a35af540e74accba6efa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,31.078421,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.14896737 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3a1a669a20c2627c730ba1f0246b918bb48094b2ee62b5d31745bb998d98ad6f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,14.896737,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0877007 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ed72cbff9383b15b4a08483aa24e7dd9bc30679d877262d26515563296333d5e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,8.77007,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10134114 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:42f853d190164aa4de790acaac70bc4b159bc405e87287dccf3fa86cb23d0781", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,10.134114,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12662607 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a5fa38e385a6ab5cba2327ffe528d210749c3ea846c67989032bda9831decddb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,12.662607,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20944306999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1e7c0983ec972a749dde1f6c6eeb7686e26094a842f017c066eba40713e89009", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,20.944307,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07801258999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fa69f36509c5185c15682763451434c23c65b8dc4c29bf02df9e815dffc226a3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.801259,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06270154 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:31f26b319020143e00a70e08ab99ac74f67279ad4e933584878da0af90d291f2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,6.270154,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06803685 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:307b7578572a43a446a4f7516e98df51add5f4912453a718e6487941b4e37025", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,6.803685,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.056151549999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7f8b07a52a9d2ba780cf9a8f871980a9c7418734ca9dfadc4582a6b4cb127051", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,5.615155,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. 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It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_gross_earnings.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 35025808, "currency": "ILS" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1fb8fb094a5694f393eda46f2169db752127e80e0e478518161b0ad07d48fb77", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,GEBT,XDC,S_C0,AW167,_Z,A,2025,350258.075725,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_gross_earnings.aw67.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 14052270, "currency": "ILS" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a356c02babbbc0fe2a1b81360637fc6c36671b814f9a1d808537e8dabe5ffdd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,GEBT,XDC,S_C0,AW67,_Z,A,2025,140522.701039,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_marginal_rate.aw100.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.43170000000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bba8f7a42c9b861dfdf8b75b9baebbbddabf4afbe47984f9691ea0821ba39f40", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,43.17,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_marginal_rate.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.4717 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:19b84a655d97f172d22b63eb2f3dec765e9ee6055cb0169cee19cc9aae3ad9ca", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,47.17,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_marginal_rate.aw67.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32170000000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5bb772d224ff6b537ebbc85780ee989a561e2fadf7532169f553feaf16786aee", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,32.17,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_net_income.aw100.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 16478347, "currency": "ILS" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4f092bafd69615097a3448448ed08078182d120fc8909ffbc512fe59afa1c0a4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NIAT,XDC,S_C0,AW100,_Z,A,2025,164783.469434,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_net_income.aw167.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 24140340, "currency": "ILS" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0a60655ef262efa2c50d40ba09c5383376a0d4fb753b2e60528f892d7025e246", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NIAT,XDC,S_C0,AW167,_Z,A,2025,241403.397406,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_net_income.aw67.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 11958940, "currency": "ILS" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cfccd2c397e8cc2cf243eda5480bb9e45463479cff58172465b631dd7bc8d0f7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISR NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISR,NIAT,XDC,S_C0,AW67,_Z,A,2025,119589.404115,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISR law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISR to its own tolerance." }, { "id": "il.ref_statutory_bands.ty2025", "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "ILS", "brackets": [ { "from": 0, "to": 8412000, "rate": 0.1 }, { "from": 8412000, "to": 12072000, "rate": 0.14 }, { "from": 12072000, "to": 19380000, "rate": 0.2 }, { "from": 19380000, "to": 26928000, "rate": 0.31 }, { "from": 26928000, "to": 56028000, "rate": 0.35 }, { "from": 56028000, "to": 72156000, "rate": 0.47 }, { "from": 72156000, "to": null, "rate": 0.5 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ab8f983b6322045027beb803b3a5b3e131b0ab9568ac24124e14d29e71dd608a", "locator": "DSD_TAX_PIT@DF_PIT_CENT / ISR MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,10,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,14,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,31,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,47,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,50,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,84120,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,120720,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,193800,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,269280,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,560280,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,721560,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "IL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "il.social_security.employee.ty2025", "domain": "rate", "concept": "socialSecurity.employee", "label": "IL employee social security contributions, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "ILS", "brackets": [ { "from": 0, "to": 9026400, "rate": 0.042699999999999995 }, { "from": 9026400, "to": null, "rate": 0.1217 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b98528c91a932df7f239be8bb8611e85fd00168022aedc51182d5de52f9ca1c7", "locator": "DSD_TAX_SSC / ISR employee schedule read as bands / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,20,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TC,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6534,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,560280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,721560,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,269280,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,193800,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,120720,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,84120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,31,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,47,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,14,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,50,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,35,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,10,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; tax credit of 6534 applied against the tax due. This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax. Other readings that fit equally well at these three incomes: tax credit of 6534 applied against the tax due." }, { "id": "is.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27165245 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:80d716850757e5238051007099dd74792896237366a0f5c57ee6023d64931eb6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.165245,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32510127 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fc320bbb65fae2c1ad65ce2ed00078b13116e0bd469da7f5f5313098f9a76331", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.510127,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2258211 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:37b1ddbbb344157435e3e43af0b07b86ff64c143794b3f95179bb7d844ce14a3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.58211,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0011334700000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:dea23ec8283827adad9acd5e7ffc1b755980192335880d360dca42d880a478be", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0.113347,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0006787200000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fad88195089fd22fc2b4bffbd2d00513942a54112f62d75a6c354eb10def7152", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0.067872,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.00169174 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e29ce29c0f66fbc64296bbd3224fc97f5ab519f576eab437e94465d961b27f94", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0.169174,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27051899 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6c5ce5d7315d9eb6cc853f5183283af2b3b6d274c9df6997bc847dccba8e7448", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.051899,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32442255000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:aaf81a5c04f1d010c6f46089e84a53ceab3613dc3b734fdc43e0be7040fb4d92", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.442255,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22412935 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9fe191e117d3742cef7bb3c2f05b174b2a8f1b76f24273e9361792c2057f54a6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.412935,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0635 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e6551b5055fd6eb97b84309fde01618ceef6984a77b81d085040d230896bdbf0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,6.35,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0635 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:aa44da42c7a99bdada67c1f3744e38451182049df003a488346e837f86d3537e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,6.35,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0635 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1ee97dab0b83bf0c6d4609dce13c64c1ccc571f13391ab07e13dde1b04b6f3b9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,6.35,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_gross_earnings.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 12433527, "currency": "ISK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8ba670b379bc8c9df7f24f9fbe71060a8fa2e52f4c00cb12c14ac5e8494a46c2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,GEBT,XDC,S_C0,AW100,_Z,A,2025,12433526.866578,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_gross_earnings.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 20763990, "currency": "ISK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:47dc97b27d3c7a0c2a6370ed5baa84311e622cd74c736158a528b7608c419065", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,GEBT,XDC,S_C0,AW167,_Z,A,2025,20763989.867186,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_gross_earnings.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 8330463, "currency": "ISK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c5dcce393dca6379b388933e6ff1927f64ad2b21e6002b7994e0709db58c781e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,GEBT,XDC,S_C0,AW67,_Z,A,2025,8330463.000608,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_marginal_rate.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.364704 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:29575d2ba528020bdcdbfe93c815d698ed7aacad36cf39024bf50a9028c06696", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,36.4704,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_marginal_rate.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.444384 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5c9be7db7284065a6af0c7542299ed1a1e46d0b8bf5e5aaa24ef0674e7494f2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,44.4384,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_marginal_rate.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.364704 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1f406a8b192f4cc66af809131bf8428c228a36ffde0874c00b11b3906ab724c9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,36.4704,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_net_income.aw100.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 9055929, "currency": "ISK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a6fc50b33ff221e256052ce37461ca363e8c09355cd53541603740e4b4568caa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,NIAT,XDC,S_C0,AW100,_Z,A,2025,9055928.78423,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_net_income.aw167.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 14013590, "currency": "ISK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:66372d0eed0b3d7c079331cb226440215f447086dc9a55376f6f7225c4826878", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,NIAT,XDC,S_C0,AW167,_Z,A,2025,14013590.386046,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_net_income.aw67.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6449269, "currency": "ISK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:84c0f433db6f44f8d036c56a43119aff68a2b876c6968cd0a9507cacf8db1861", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ISL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ISL,NIAT,XDC,S_C0,AW67,_Z,A,2025,6449268.722434,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ISL law, not a figure this site computes, and it is stated here precisely because this site cannot compute ISL to its own tolerance." }, { "id": "is.ref_statutory_bands.ty2025", "jurisdiction": "IS", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "ISK", "brackets": [ { "from": 0, "to": 5664060, "rate": 0.1655 }, { "from": 5664060, "to": 15901524, "rate": 0.2305 }, { "from": 15901524, "to": null, "rate": 0.3135 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3a1a61f2522b2cb819a12d6f080c1d975ccb57c7fcb051bb89d7fc0c467031ae", "locator": "DSD_TAX_PIT@DF_PIT_CENT / ISL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,16.55,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,23.05,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,31.35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,5664060,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ISL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,15901524,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "it.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28627574 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:abc4ca5d4ae8ba08945b0a42e10716bcb2d964cdd4ea21dfbbdea3b94ff74a65", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,28.627574,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39850571 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7c149ebd4a40a59f7d727b5b875c7a6d2d8b6c6fae2dd0c424bc69e6cab78e58", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,39.850571,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.19119395 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a4f7f1325cee13817a51584439291010c3c0ef6d9a15c98a1c167a62316f3c1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,19.119395,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0949 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3678425b8d4a586fd74f87dc6a7dc4c274023ad443af71c67731d1d739864faf", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.49,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. 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This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.30267890000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7cf6b60a50511c2328e9429aed01919964ca6fd3b2aa762afe62d5b20772a14a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,30.26789,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09629395 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f1a114842f851c92c773b307fb35217a8e8e9ee057f13484eb64e8bf95c2da01", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.629395,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31579999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:05e85d1d536bc12840d85bc059a06543224a96f7f959ae587c09e994f07674d8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,31.58,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. 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It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_gross_earnings.aw167.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6111187, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d193481a06d09d0ea11e98a3985915fcd432eb95e74895dd2dbf06e167dc5265", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,GEBT,XDC,S_C0,AW167,_Z,A,2025,61111.866719,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_gross_earnings.aw67.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2451793, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:540331d8821774435644612fa4582dfd296839db45881ab012c93f3a6bb38566", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,GEBT,XDC,S_C0,AW67,_Z,A,2025,24517.934552,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_marginal_rate.aw100.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.64168737 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7be3966ac5bf7c1c37e85f1ee96e0eb254f71f69b0f21494ffcbcf01d675895e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,64.168737,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_marginal_rate.aw167.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.52765573 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c11233dad4325692e246dd0fa80fea566e6b67159758bd4717c1babed04a9978", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,52.765573,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_marginal_rate.aw67.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42421019 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4f5860fbc803672f7b1cf73763b6746133688f776b7317c40e830a33a0272b2b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,42.421019,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_net_income.aw100.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2611798, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:865750553d85858df53bafce8aed6e4abf20c26b2127b84bf30b6f4e9c57cac2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,NIAT,XDC,S_C0,AW100,_Z,A,2025,26117.977301,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_net_income.aw167.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3675844, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e388b1ed5334c28d2d560e8ea493d32122d60abef9d948cabcf439ff3246fa3e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,NIAT,XDC,S_C0,AW167,_Z,A,2025,36758.43917,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_net_income.aw67.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1983025, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cb4b22a1bdca894785df4d2924a2fe0e3dc54b68b53b302b458a86f524aeb5ad", "locator": "DSD_TAX_WAGES@DF_TW_COMP / ITA NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),ITA,NIAT,XDC,S_C0,AW67,_Z,A,2025,19830.253763,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from ITA law, not a figure this site computes, and it is stated here precisely because this site cannot compute ITA to its own tolerance." }, { "id": "it.ref_statutory_bands.ty2025", "jurisdiction": "IT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 2800000, "rate": 0.23 }, { "from": 2800000, "to": 5000000, "rate": 0.35 }, { "from": 5000000, "to": null, "rate": 0.43 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1f685bd955aa313fcee2006e42b633ab82f2375638d541efa5d4cc10b22e8e2b", "locator": "DSD_TAX_PIT@DF_PIT_CENT / ITA MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ITA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,23,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ITA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ITA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,43,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ITA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,28000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),ITA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,50000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "jp.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22646640999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:edd700d6de4f3a2da15618acc1647af0d02d64f88051ce01ceb97d4e37363303", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,22.646641,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27001954 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a04cb14a3b5a075a0ed6edcc2f1763af617309a567520019363bdf8cb02e48ff", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,27.001954,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20559667999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:33b71a34d1771083771e30723580dde2513b7f35b386caa37e1429740f461e7b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,20.559668,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.147 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a0b61fb93b7a77af3c1cb325404e2c6978393499aac7f23d2f0d1f352eac0c40", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,14.7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13043642 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8392b5c2266a6fc53c386b5cc52827dc413351fe85e0db93a1848d26b7bba9eb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.043642,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.147 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:abeefcb8ea34d58639fdabb52dea9df786f06bb2d583fc02a2730bde62060d59", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,14.7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07946641 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:918c1268fd45b53fa16e327490e7950e91b3aa3eb2cbf0557d99f62e2b72ee4b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,7.946641,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13958312 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a687c33aa1e6ade05e86ce53f13db0d84bdedcdfe4f1f6087f0dbb2fe11a7225", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.958312,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.05859668 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:194cc1c38ca40a7db2a7614047ab894fa31eef59cd0787ee3eff3a183e138244", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,5.859668,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1566 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2715331c906ff5ff2ac56594b2622e28fc36ab20b0f6bae3b6f6f4b10731c0a0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,15.66,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.14003642 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4f7b45fd9c29581bb510f2fed3ccca6b5bdd1f8f5c323320efbd3c9e8f6e32e0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,14.003642,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1566 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fc68a41acaf4bdc108199903ea40b22ac0c45392566e688bd648459ffb4f13b0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15.66,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_gross_earnings.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5703038, "currency": "JPY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:903a856d23042dae17b40a1ecd046ef37aecd7651dc5dca85a0e9ea6e0c4c5af", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,GEBT,XDC,S_C0,AW100,_Z,A,2025,5703038.490627,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_gross_earnings.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 9524074, "currency": "JPY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:20cc4617bdd9c2a448f2442312a93e5f7ab7cf6d5cb23bd1e3c81f2b647ae477", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,GEBT,XDC,S_C0,AW167,_Z,A,2025,9524074.279347,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_gross_earnings.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3821036, "currency": "JPY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:360a4552ddd6e5ee2fbc100a5d1eafe9847df559ec7ecf35ce531c2c40fc3b58", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,GEBT,XDC,S_C0,AW67,_Z,A,2025,3821035.78872,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_marginal_rate.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27897130000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1db93bfe297dcfab4b94fad83077c0eeae73728493170ca96b40c4b2d02b64af", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.89713,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_marginal_rate.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3428169 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a0985798eb691c4a1509a498f412a847627817c4005a877fc25688c6cfacc1dd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,34.28169,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_marginal_rate.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24563565 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:12bf6a6389ed586610d3526b5b205812f344ff74f4a275456df94a1e4719eead", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,24.563565,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_net_income.aw100.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4411492, "currency": "JPY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5a523941aca936f7f17c4ee5915f01b20c22137bf9fdf0f2ee91141a31586741", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,NIAT,XDC,S_C0,AW100,_Z,A,2025,4411491.832505,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_net_income.aw167.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6952388, "currency": "JPY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:300bf2a285115ef7128dd7366aab55a3b4beede8d03361436631e52ba4eea07f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,NIAT,XDC,S_C0,AW167,_Z,A,2025,6952388.156843,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_net_income.aw67.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3035444, "currency": "JPY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f48da94943c05d1e10bfc734a51d1186e5199dcc8ba96961849789d00ac63ddc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / JPN NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),JPN,NIAT,XDC,S_C0,AW67,_Z,A,2025,3035443.527778,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from JPN law, not a figure this site computes, and it is stated here precisely because this site cannot compute JPN to its own tolerance." }, { "id": "jp.ref_statutory_bands.ty2025", "jurisdiction": "JP", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "JPY", "brackets": [ { "from": 0, "to": 1950000, "rate": 0.05 }, { "from": 1950000, "to": 3300000, "rate": 0.1 }, { "from": 3300000, "to": 6950000, "rate": 0.2 }, { "from": 6950000, "to": 9000000, "rate": 0.23 }, { "from": 9000000, "to": 18000000, "rate": 0.33 }, { "from": 18000000, "to": 40000000, "rate": 0.4 }, { "from": 40000000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:74ed6da6894a9fd5455533ea0234385a7661d4f4603999bec3fe6af542bbc796", "locator": "DSD_TAX_PIT@DF_PIT_CENT / JPN MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,10,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,23,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,45,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,1950000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,3300000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,6950000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,9000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,18000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),JPN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,40000000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "kr.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.16534869 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:046e03007437da7e68638ff4ebcdf4adce2a60cd9b3a9e4aadeacd7dd80694ea", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,16.534869,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20919132999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c38e5494dacba5673da96458de4bb38dbfa85e66d77144735c87a76a7b8a82ed", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,20.919133,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13278378 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:04e9a6b658d04449e17e09ae70f3946671a6abfe9cafb136902b1f3fbfe2e1f8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.278378,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09404078 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b57ae15fd3fe5b27014d450b0aa9a99a63054938bd5fe4313e255d6864b059e4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,9.404078,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08476646 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:84dfd06cc3d78c5cef2fdfc35bb3cb8f66e935ec2e6c18a5db8c31918992ffc9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,8.476646,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09404078 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bf5aed42ef076d67e4c083eff1da1b6bd1ecd1092b3b04f2e35e47ae2fdfe7dd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.404078,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07130791 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:60abd8ca13e41c9743a24ec8d87e4e0b4a258dad875308beca64290fd1cfc078", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,7.130791,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12442486999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7c8cd47f51a21361cba2ea55fff772496ef73283457990de5175aca2bf25d5d7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,12.442487,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.03874301 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:64d26ae458350e3b84d9d0e6a0c0523435b65ee470b7a572dacd804c87608ba5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,3.874301,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11064078000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2aad66b1e0144067935441b4f6a5a139ebc6dcb89d8d7c7a096566e5c4d18b27", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11.064078,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10136646 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6b82d6248adc78af547929bfce13eb63c363b6dec2a6bf44d4d039d0033e42b0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,10.136646,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11064078000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bcbe805fca859acbf7b6dd17ea43e0e191876ae691899ffed09bba3cf988db96", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11.064078,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_gross_earnings.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 56749797, "currency": "KRW" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:22f330fb24e2cab98dd80dc92aea7e963d4b394c57b94d80e6f4721b4f7fb01a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,GEBT,XDC,S_C0,AW100,_Z,A,2025,56749796.536392,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_gross_earnings.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 94772160, "currency": "KRW" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6578a0dd78d67bacad6e72af552ee61be336f5965ff47b55aa3015ed34ee82b2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,GEBT,XDC,S_C0,AW167,_Z,A,2025,94772160.215775,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_gross_earnings.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 38022364, "currency": "KRW" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:46289c3777e9cdc73330ea8ec9adbb62831b9b8d56623a1ec91eae94e3a2f3e4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,GEBT,XDC,S_C0,AW67,_Z,A,2025,38022363.679383,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_marginal_rate.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23527405 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:abe252cf80d86cd27230dfcc2b33d44b8900019e766bd400d3674a762cfceae7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.527405,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_marginal_rate.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28689401 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:199704dfcc74c2f5d7932fde21d4c3538b96d68905e0fd5088967ec4d7cee9ec", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.689401,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_marginal_rate.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22757404999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:16c2f65af0241dcc1a9b1856fdfce4ea9ef31edab0405756c146dfd00007f809", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.757405,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_net_income.aw100.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 47366292, "currency": "KRW" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:498ab638c90d383b4ca1bdcce758936e6193ae26d327859f3026b92e95969ed4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,NIAT,XDC,S_C0,AW100,_Z,A,2025,47366292.231755,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_net_income.aw167.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 74946646, "currency": "KRW" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:66013eac459bba5d66a92d370a14a8649b97e6469832edab01b6454202220dab", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,NIAT,XDC,S_C0,AW167,_Z,A,2025,74946646.2972,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_net_income.aw67.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 32973610, "currency": "KRW" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7b80e39028737e34f98fd16e72c616c6e839d94178e42414c1a2d37f6d47deb6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / KOR NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),KOR,NIAT,XDC,S_C0,AW67,_Z,A,2025,32973610.495607,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from KOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute KOR to its own tolerance." }, { "id": "kr.ref_statutory_bands.ty2025", "jurisdiction": "KR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "KRW", "brackets": [ { "from": 0, "to": 14000000, "rate": 0.06 }, { "from": 14000000, "to": 50000000, "rate": 0.15 }, { "from": 50000000, "to": 88000000, "rate": 0.24 }, { "from": 88000000, "to": 150000000, "rate": 0.35 }, { "from": 150000000, "to": 300000000, "rate": 0.38 }, { "from": 300000000, "to": 500000000, "rate": 0.4 }, { "from": 500000000, "to": 1000000000, "rate": 0.42 }, { "from": 1000000000, "to": null, "rate": 0.45 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1fba253af7a9b012b0933e8f25c322d372c5de9e00f557e0e3c85eee4b2302dd", "locator": "DSD_TAX_PIT@DF_PIT_CENT / KOR MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,6,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,15,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,24,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,38,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,42,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,45,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,14000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,50000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,88000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,150000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,300000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,500000000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),KOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,1000000000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "lt.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38716562000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:adf1f531778b60c0b9242881504db4389fa0aec67348731a753d246ceef23bfd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,38.716562,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.395 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:df17651046e67411bcfc447727dfaed73c44a9b04abd97fc93aa18007771cff4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,39.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33503823 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0ffb49d49f8aff3770d2eb02211021adc18421405410a7f56b466dcf9dacbec7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.503823,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.195 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5b9c7ecd5c5877030e62ad546c75d5b609db31907f56ae028a5d6d769ec3010e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,19.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. 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This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6021c3ad5d83ff957438d1f5514b0c5e4132234434e3d5b8b3d842604525db46", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,20,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0179 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:26ed9cf6e853c37469ae47807015dbe6b47c587fac82f4497d944454aa9a4354", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,1.79,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. 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It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_gross_earnings.aw167.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4755095, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:30f4511262c22a044b66d3b2bdc7f5a782a0c8fcd9fe13f1161649b4ac131e5c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,GEBT,XDC,S_C0,AW167,_Z,A,2025,47550.945114,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_gross_earnings.aw67.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1907733, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a8226711dd1e2c488a2c4f7b840e7ac7045991056895c63639e34b10b2e77f58", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,GEBT,XDC,S_C0,AW67,_Z,A,2025,19077.325285,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_marginal_rate.aw100.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.493 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a2440746a3634e71dc5ef8bca68d7bed5d255c6f5cb803b8c576997674791c1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,49.3,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_marginal_rate.aw167.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.395 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2379da4f41c2c5f6ec9054b9fb294960e28d8e510848412cfbd54959ae558da2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,39.5,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_marginal_rate.aw67.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.493 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4e6f0ebf0e37b270410025c70aa7f05e08a31521a4c5c4618af469b1ca290aac", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,49.3,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_net_income.aw100.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1744961, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1daab494273d7cfd8f904771c3c25cfe969f0320422c43f4b324226752e8839d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,NIAT,XDC,S_C0,AW100,_Z,A,2025,17449.613253,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_net_income.aw167.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2876832, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ba4e70ad3c7a6676fc5d948d5791c948b668241be82b533cf1f64bd6e2d4c269", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,NIAT,XDC,S_C0,AW167,_Z,A,2025,28768.321794,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_net_income.aw67.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1268569, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fa88592ceca178c5fc05867051578467bea5186cc6f43095659471f0300a6fbe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LTU NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LTU,NIAT,XDC,S_C0,AW67,_Z,A,2025,12685.69192,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LTU law, not a figure this site computes, and it is stated here precisely because this site cannot compute LTU to its own tolerance." }, { "id": "lt.ref_statutory_bands.ty2025", "jurisdiction": "LT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 12653300, "rate": 0.2 }, { "from": 12653300, "to": null, "rate": 0.32 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2b81ecfbdde8f228059cc6cfd2468bb7bfddf6190a538b246b35a91fcb5f064a", "locator": "DSD_TAX_PIT@DF_PIT_CENT / LTU MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LTU,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LTU,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,32,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LTU,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,126533,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "lu.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31992282 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:306e1a764a843324e4addcec085070582ff2cb4f96479b8a5864032f91c130a9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,31.992282,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39079194 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bd9a3447d9b66a1f6890087ebae248a861ca5eb7d2b9da448f933ad67d6afc8a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,39.079194,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2305012 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2e0a89bcac19f792e834a540c4b7cb360acf3095720df7e34bf1c3e9a0be6dff", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,23.05012,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. 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It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.19686973 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:34be637b96fa3a035dfc9bfd914a5991273d313c09fed61fa4682dcddc3e8139", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,19.686973,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26715835 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b10130af8c572485af4330b71d3381a7c080657d16845889b06e3d92197f4142", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,26.715835,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10816077 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6d01378209471550708cb1f076594687b616047ea0a45b32bb849f32a04b7804", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,10.816077,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1365 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cfe6d2a2e6c04cb40f86ea4f2058626560fdfecd2a017c37a1a2ac0e83d28cc2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.65,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1365 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8fcef5e6f3a61e63bfd88f45ee0aac027eb8b8f0c13234b9b1b724d1b7b474f4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.65,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_gross_earnings.aw100.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7784433, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7ab7293f93fbee09e5e766854d6f6e0e64ababfc2074a4338cd4655304fb144d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,GEBT,XDC,S_C0,AW100,_Z,A,2025,77844.332108,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_gross_earnings.aw167.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 13000003, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:47f8d0ed9c59c143991f807b13f483b02d34bab5152682122d727d015012d69a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,GEBT,XDC,S_C0,AW167,_Z,A,2025,130000.034621,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_gross_earnings.aw67.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5215570, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1abc4e9df56909c60ba3b88752e43e383669c698df0257a31265ea70c32dcf07", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,GEBT,XDC,S_C0,AW67,_Z,A,2025,52155.702513,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_marginal_rate.aw100.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5154883499999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f3128cab976bb62e197a93520dc3d0d85ec022956bd33dabb8858072af96f7dd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,51.548835,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_marginal_rate.aw167.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.49568835 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6b7f0bea1b1018e6ddd941bc85f44f4656013c541fdfd0b3a87a13614799f360", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,49.568835,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_marginal_rate.aw67.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.4488648 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:44ae02a8f21549dd247338605a4e4f502146cd5961f740eb8535f4c807614836", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,44.88648,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LUX law, not a figure this site computes, and it is stated here precisely because this site cannot compute LUX to its own tolerance." }, { "id": "lu.ref_net_income.aw100.ty2025", "jurisdiction": "LU", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5294015, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9f4d340032a9041fe6873bb8a3e3d5d07931aafb6d0e189673e64a1f27425fe8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LUX NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LUX,NIAT,XDC,S_C0,AW100,_Z,A,2025,52940.153765,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. 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"DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,8,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,9,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,10,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,11,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,12,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,14,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,16,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,18,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,22,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L12,_Z,2025,24,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L13,_Z,2025,26,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L14,_Z,2025,28,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L15,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L16,_Z,2025,32,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L17,_Z,2025,34,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L18,_Z,2025,36,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L19,_Z,2025,38,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L20,_Z,2025,39,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L21,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L22,_Z,2025,41,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L23,_Z,2025,42,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,13230,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,15435,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,17640,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,19845,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,22050,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,24255,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,26550,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,28845,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,31140,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,33435,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,35730,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L12,_Z,2025,38025,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L13,_Z,2025,40320,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L14,_Z,2025,42615,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L15,_Z,2025,44910,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L16,_Z,2025,47205,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L17,_Z,2025,49500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L18,_Z,2025,51795,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L19,_Z,2025,54090,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L20,_Z,2025,117450,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L21,_Z,2025,176160,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LUX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L22,_Z,2025,234870,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "lv.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "LV central government income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 10530000, "rate": 0.255 }, { "from": 10530000, "to": null, "rate": 0.33 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36", "locator": "DSD_TAX_PIT@DF_PIT_CENT / LVA MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; social security deducted from the income tax base (the feed marks P_PIT). This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "lv.income_tax.personal_allowance.ty2025", "domain": "exclusion", "concept": "incomeTax.personalAllowance", "label": "LV personal allowance, 2025", "value": { "kind": "scalar", "unit": "money", "value": 612000, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36", "locator": "DSD_TAX_PIT@DF_PIT_CENT / LVA PA / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; social security deducted from the income tax base (the feed marks P_PIT). This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "id": "lv.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26002906 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d866a34a599a46a603670d412b72227a61a9c48ff37813a2539cc651f7425278", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,26.002906,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28939509999999996 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:10347c916cb536311209367b8250b349d3a06a0697ebe2d0599ea25234e8d4c8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.93951,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18439509999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5679bead515cf0f0a26e1b7bfa9c5e0dc52c01c8deaf02ae62922a8f00e9d5fe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,18.43951,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11897733 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:22a696d379757c333f9a2fd524607fc294ba7212092765d4944c63357d03a980", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11.897733,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. 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It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23620242000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ff5bca9011471e16026d5dd4177639a34120f78149a52fa4a561cd38ab3f6973", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,23.620242,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_gross_earnings.aw100.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2132085, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a64ed0a4e442da5c267b4eee7cde16c4fd985e80d8188410b28014660339573f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,GEBT,XDC,S_C0,AW100,_Z,A,2025,21320.854934,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_gross_earnings.aw167.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3560583, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e42c633c26bc50757e1900e8b88ddceac919b5a67a67e4d0b6b3f8cea07a0dbc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,GEBT,XDC,S_C0,AW167,_Z,A,2025,35605.82774,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_gross_earnings.aw67.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1428497, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e3a406ce5dc76b10e9445ad3a1691a68c1018d49877a2c1850e3dda76d4bb956", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,GEBT,XDC,S_C0,AW67,_Z,A,2025,14284.972806,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_marginal_rate.aw100.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.333225 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ea4335ee41b2b424954e4e382075efcb4b5a18504013af67ce76eea0fb64df2a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,33.3225,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_marginal_rate.aw167.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.333225 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:935c8a859eb424369d7de7f3b009e624954a02fda1e2e3c78e86cd14a19aca12", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.3225,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_marginal_rate.aw67.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.333225 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6eca0d63754111431164e13c47fb435babe5c9274544ceca8a03112a0debdc8b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.3225,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_net_income.aw100.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1577681, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:25f90a45831858cbd96327b77688045f2f4eb46aa3e123df4021c22347132a5d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NIAT,XDC,S_C0,AW100,_Z,A,2025,15776.813049,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_net_income.aw167.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2530168, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c5a13dfa3e4224527c5a1ed09c9044f222a291896ec98acaccd6f521fccfb5ff", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NIAT,XDC,S_C0,AW167,_Z,A,2025,25301.675791,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_net_income.aw67.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1108546, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:537ffa421fa4005459afe4230e7a248674d526887a2e493d6a6f444ad4238a6a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / LVA NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),LVA,NIAT,XDC,S_C0,AW67,_Z,A,2025,11085.462743,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from LVA law, not a figure this site computes, and it is stated here precisely because this site cannot compute LVA to its own tolerance." }, { "id": "lv.ref_statutory_bands.ty2025", "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 10530000, "rate": 0.255 }, { "from": 10530000, "to": null, "rate": 0.33 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:488d91a10911861738f7a516e7673fe5c2d62859d9b95f580a48e405b15f3b62", "locator": "DSD_TAX_PIT@DF_PIT_CENT / LVA MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "lv.social_security.deductible.ty2025", "domain": "test", "concept": "socialSecurity.deductibleFromBase", "label": "LV employee contributions reduce the income tax base, 2025", "value": { "kind": "scalar", "unit": "count", "value": 1 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36", "locator": "DSD_TAX_SSC / LVA TRANSACTION P_PIT, payment given as relief from personal income tax / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; social security deducted from the income tax base (the feed marks P_PIT). This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "jurisdiction": "LV", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "confidence": "medium", "maxAgeDays": 400, "verification": { "status": "ingested", "testIds": [] }, "id": "lv.social_security.employee.ty2025", "domain": "rate", "concept": "socialSecurity.employee", "label": "LV employee social security contributions, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": null, "rate": 0.105 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e85dd04a819151ff190ed5f3a920a7867b26d7dc5e43c15213e75ccbc5379e36", "locator": "DSD_TAX_SSC / LVA employee schedule read as bands / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,PA,PIT,XDC,S1311,S,S_C0,AW100,_Z,_Z,_Z,2025,6120,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,105300,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,25.5,1,A,0\r\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),LVA,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,33,1,A,0\r" }, "notes": "Compiled by the OECD from national law rather than read off the statute, so a national-authority ingest supersedes this. Assembled as: employee social security read as bands; social security deducted from the income tax base (the feed marks P_PIT). This reading reproduces the OECD's published average rates for a single person at 67, 100 and 167% of the average wage to within 0.00 percentage points. The meaning of a scalar in this feed is not stated by the feed: it was chosen by testing every reading the data allows against a separately published outcome series, and rejected readings are not guesses that were wrong, they are readings that do not reproduce the observed tax." }, { "id": "mx.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13174865 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:97fa023fad89e64e8691316ff61e5b73b14437f20876ae108b6c47c07562e588", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.174865,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.17120698 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a12a07f6d59e3f1c1047339dd065ec0632be80749a94354b9bfd03381b1ed48", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,17.120698,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09579948999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ba0b7ee2931f9bc96b854f7bcadde4859aed68c73a10e6d81e0f00b414172458", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.579949,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.014244699999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:76b2c7ac697bb2e8207bffe42697159c5507974e3c293eb58206965001a92528", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,1.42447,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.015149520000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4a3244afcc238730af8cd9b7078fd876c30959a9236daf27243ab1b005ea69a8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,1.514952,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.013133889999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:45f77e90ec1dd3e8bb9a801d2f4e7a75224b769fd36b5e1ddc4f988da04fc07b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,1.313389,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11750395 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2fb9a9b2c0632e510586ea0dc2d9f86e0de1adf7b245aeddb7f59b23555621fd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11.750395,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15605746 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6ec85399461153c4033a34236d15072f61c9e96680554377e3ac35beb4ec5c5a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,15.605746,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0826656 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:03203a81844ba5bcda791bf6e0709dcb3dde1264ea1fbf700755a9081b6d2002", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.26656,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10818528000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ffdee0c330e747f51a3a8fab26b6175b46bc8422d576ece39823e38dd7fc8b0d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,10.818528,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09529159999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:08c0e94eb1751cecaa53730087054635fec70e4740c4ea3fe313dae4090fd033", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,9.52916,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12401443000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:152cacc25819d003c54d43663add1985d6157ab97bfd9cc926b37edf0748584a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,12.401443,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_gross_earnings.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 21960823, "currency": "MXN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5c1fa5ec4b8290df3053a4953e5fa0be9fe661711b1779c9296c200d29cbbabf", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,GEBT,XDC,S_C0,AW100,_Z,A,2025,219608.225941,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_gross_earnings.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 36674574, "currency": "MXN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:13b6eb8dc70c6b0e878df60e9e93ff353f1734f59f17025a102f3f4f1b1cb8d7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,GEBT,XDC,S_C0,AW167,_Z,A,2025,366745.737321,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_gross_earnings.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 14713751, "currency": "MXN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:306ceb0c7e8f55f09c49ab624194537fbbbdc5b3e058819bb1b1c46d3e6f84d8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,GEBT,XDC,S_C0,AW67,_Z,A,2025,147137.51138,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_marginal_rate.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23010000000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:51514c3e8cd907b2df06953ccdcbb5b9be25c2b57a4cbb335e8792ced6eadc49", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.01,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_marginal_rate.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23010000000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:82b71392736a048366b5cdc10f3c62b5f0e1e0bd3f649002b38ae6c3ffede3b4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.01,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_marginal_rate.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.17518493 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bcac36a0f1e663cab5ef0f8b723909b5cd2c02842fe0c975b117d10c41c34d31", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,17.518493,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_net_income.aw100.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 19067514, "currency": "MXN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c80c20a64c06d01bb740fff59df70b02c72834deb1d4fe9df2c9ff1455b2f2f8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,NIAT,XDC,S_C0,AW100,_Z,A,2025,190675.137584,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_net_income.aw167.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 30395631, "currency": "MXN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c0db55e91aa10446d887ba20a79d6e29a2245ba796069bc94af34aeaee1464c4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,NIAT,XDC,S_C0,AW167,_Z,A,2025,303956.307596,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_net_income.aw67.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 13304181, "currency": "MXN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a12bf46773e1b9390da8c817ae598499b570dcacb09883242cd592d3cbaed8c1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / MEX NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),MEX,NIAT,XDC,S_C0,AW67,_Z,A,2025,133041.812991,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from MEX law, not a figure this site computes, and it is stated here precisely because this site cannot compute MEX to its own tolerance." }, { "id": "mx.ref_statutory_bands.ty2025", "jurisdiction": "MX", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "MXN", "brackets": [ { "from": 0, "to": 895250, "rate": 0.0192 }, { "from": 895250, "to": 7598456, "rate": 0.064 }, { "from": 7598456, "to": 13353608, "rate": 0.10880000000000001 }, { "from": 13353608, "to": 15522981, "rate": 0.16 }, { "from": 15522981, "to": 18585258, "rate": 0.17920000000000003 }, { "from": 18585258, "to": 37483789, "rate": 0.21359999999999998 }, { "from": 37483789, "to": 59079600, "rate": 0.2352 }, { "from": 59079600, "to": 112792685, "rate": 0.3 }, { "from": 112792685, "to": 150390247, "rate": 0.32 }, { "from": 150390247, "to": 451170738, "rate": 0.34 }, { "from": 451170738, "to": null, "rate": 0.35 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:11d78ea218b92dd6b1c6fa065cab6fbba33ce4e105e3aae4bebd77f12b340202", "locator": "DSD_TAX_PIT@DF_PIT_CENT / MEX MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,1.92,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,6.4,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,10.88,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,16,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,17.92,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,21.36,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,23.52,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,32,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,34,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L11,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,8952.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,75984.56,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,133536.08,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,155229.81,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,185852.58,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,374837.89,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L7,_Z,2025,590796,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L8,_Z,2025,1127926.85,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L9,_Z,2025,1503902.47,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),MEX,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L10,_Z,2025,4511707.38,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "nl.income_tax.algemene_heffingskorting.ty2025", "domain": "credit", "concept": "incomeTax.credit.nonRefundable.onTaxable", "label": "Algemene heffingskorting, 2025", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 2840700, "origin": 0, "scale": 100, "coeffs": [ 3068 ] }, { "from": 2840700, "to": 7681800, "origin": 2840600, "scale": 100, "coeffs": [ 3068, -0.06337 ] }, { "from": 7681800, "to": null, "origin": 0, "scale": 100, "coeffs": [ 0 ] } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Tabel algemene heffingskorting 2025", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2025", "landingUrl": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:03ed809adb2c8878680242150c367d0f487ddf84dd44174df50224e247734f50", "locator": "Tabel algemene heffingskorting 2025, table \"in 2025 nog niet de AOW-leeftijd\", all segments", "quote": "nog niet de AOW-leeftijd Tabel algemene heffingskorting: in 2025 nog niet de AOW-leeftijd Verzamelinkomen Algemene heffingskorting tot en met € 28.406 € 3.068 vanaf € 28.407 tot en met € 76.817 € 3.068 - 6,337% x (verzamelinkomen - € 28.406) vanaf € 76.818 € 0" }, "notes": "The general credit, on verzamelinkomen. Stored against taxable income, which is the closest base the engine holds; verzamelinkomen is the aggregate of the three boxes less deductible losses and is not the same quantity, so a taxpayer with box 2 or box 3 income is outside what this rule can model. Below AOW age only, for the same reason as the arbeidskorting." }, { "jurisdiction": "NL", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "nl.income_tax.algemene_heffingskorting.ty2026", "domain": "credit", "concept": "incomeTax.credit.nonRefundable.onTaxable", "label": "Algemene heffingskorting, 2026", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 2973700, "origin": 0, "scale": 100, "coeffs": [ 3115 ] }, { "from": 2973700, "to": 7842700, "origin": 2973600, "scale": 100, "coeffs": [ 3115, -0.06398 ] }, { "from": 7842700, "to": null, "origin": 0, "scale": 100, "coeffs": [ 0 ] } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Tabel algemene heffingskorting 2026", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting/tabel-algemene-heffingskorting-2026", "landingUrl": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/algemene_heffingskorting", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:f673da52fea89cd86d5590d88e61d97fd0994e3473e8275ab6e914c1c791e7fe", "locator": "Tabel algemene heffingskorting 2026, table \"in 2026 nog niet de AOW-leeftijd\", all segments", "quote": "nog niet de AOW-leeftijd Tabel algemene heffingskorting: in 2026 nog niet de AOW-leeftijd Verzamelinkomen Algemene heffingskorting tot en met € 29.736 € 3.115 vanaf € 29.737 tot en met € 78.426 € 3.115 - 6,398% x (verzamelinkomen - € 29.736) vanaf € 78.427 € 0" }, "notes": "The general credit, on verzamelinkomen. Stored against taxable income, which is the closest base the engine holds; verzamelinkomen is the aggregate of the three boxes less deductible losses and is not the same quantity, so a taxpayer with box 2 or box 3 income is outside what this rule can model. Below AOW age only, for the same reason as the arbeidskorting." }, { "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "nl.income_tax.arbeidskorting.ty2025", "domain": "credit", "concept": "incomeTax.credit.nonRefundable.onGross", "label": "Arbeidskorting, 2025", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 1217000, "origin": 0, "scale": 100, "coeffs": [ 0, 0.08053 ] }, { "from": 1217000, "to": 2628900, "origin": 1216900, "scale": 100, "coeffs": [ 980, 0.3003 ] }, { "from": 2628900, "to": 4307200, "origin": 2628800, "scale": 100, "coeffs": [ 5220, 0.02258 ] }, { "from": 4307200, "to": 12907900, "origin": 4307100, "scale": 100, "coeffs": [ 5599, -0.06509999999999999 ] }, { "from": 12907900, "to": null, "origin": 0, "scale": 100, "coeffs": [ 0 ] } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Tabel arbeidskorting 2025", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2025", "landingUrl": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:9aab57bac50005f9979491cb8716cae8cbcff35985e602fb40b69286e6054880", "locator": "Tabel arbeidskorting 2025, table \"in 2025 nog niet de AOW-leeftijd\", all segments", "quote": "nog niet de AOW-leeftijd Tabel arbeidskorting: in 2025 nog niet de AOW-leeftijd Arbeidsinkomen Arbeidskorting tot en met € 12.169 8,053% x arbeidsinkomen vanaf € 12.170 tot en met € 26.288 € 980 + 30,030% x (arbeidsinkomen - € 12.169) vanaf € 26.289 tot en met € 43.071 € 5.220 + 2,258% x (arbeidsinkomen - € 26.288) vanaf € 43.072 tot en met € 129.078 € 5.599 - 6,510% x (arbeidsinkomen - € 43.071) vanaf € 129.079 € 0 Heeft uw werkgever een hogere arbeidskorting berekend? En is uw arbeidsinkomen niet hoger dan € 43.072? Dan nemen wij de arbeidskorting van uw werkgever over in uw belastingaangifte 2025. We nemen de arbeidskorting van uw werkgever over tot maximaal € 5.599." }, "notes": "The employment credit, on arbeidsinkomen. Stored against gross earnings, which is what arbeidsinkomen is for an employee with no other employment income. Below AOW age only: the Belastingdienst publishes a separate table with its own percentages for people who are AOW age all year, and directs the year of reaching AOW age to a form rather than tabulating it. The top segment evaluates a few cents below zero just under its upper bound, which is an artefact of the published rounding; the engine floors a non-refundable credit at zero. No rounding rule is published for the result, so none is invented here." }, { "jurisdiction": "NL", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "nl.income_tax.arbeidskorting.ty2026", "domain": "credit", "concept": "incomeTax.credit.nonRefundable.onGross", "label": "Arbeidskorting, 2026", "value": { "kind": "piecewise", "unit": "money", "currency": "EUR", "segments": [ { "from": 0, "to": 1196600, "origin": 0, "scale": 100, "coeffs": [ 0, 0.08324 ] }, { "from": 1196600, "to": 2584600, "origin": 1196500, "scale": 100, "coeffs": [ 996, 0.31009 ] }, { "from": 2584600, "to": 4559300, "origin": 2584500, "scale": 100, "coeffs": [ 5300, 0.0195 ] }, { "from": 4559300, "to": 13292100, "origin": 4559200, "scale": 100, "coeffs": [ 5685, -0.06509999999999999 ] }, { "from": 13292100, "to": null, "origin": 0, "scale": 100, "coeffs": [ 0 ] } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Tabel arbeidskorting 2026", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting/tabel-arbeidskorting-2026", "landingUrl": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/heffingskortingen/arbeidskorting", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:3436e02c12b2cd587ce56b0314f28f101205fb3f90af2054d30e031ebe340ae6", "locator": "Tabel arbeidskorting 2026, table \"in 2026 nog niet de AOW-leeftijd\", all segments", "quote": "nog niet de AOW-leeftijd Tabel arbeidskorting: in 2026 nog niet de AOW-leeftijd Arbeidsinkomen Arbeidskorting tot en met € 11.965 8,324% x arbeidsinkomen vanaf € 11.966 tot en met € 25.845 € 996 + 31,009% x (arbeidsinkomen - € 11.965) vanaf € 25.846 tot en met € 45.592 € 5.300+ 1.950% x (arbeidsinkomen - € 25.845) vanaf € 45.593 tot en met € 132.920 € 5.685 - 6,510% x (arbeidsinkomen - € 45.592) vanaf € 132.921 € 0 Heeft uw werkgever een hogere arbeidskorting berekend? En is uw arbeidsinkomen niet hoger dan € 45.593? Dan nemen wij de arbeidskorting van uw werkgever over in uw belastingaangifte 2026. We nemen de arbeidskorting van uw werkgever over tot maximaal € 5.685." }, "notes": "The employment credit, on arbeidsinkomen. Stored against gross earnings, which is what arbeidsinkomen is for an employee with no other employment income. Below AOW age only: the Belastingdienst publishes a separate table with its own percentages for people who are AOW age all year, and directs the year of reaching AOW age to a form rather than tabulating it. The top segment evaluates a few cents below zero just under its upper bound, which is an artefact of the published rounding; the engine floors a non-refundable credit at zero. No rounding rule is published for the result, so none is invented here." }, { "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "medium", "maxAgeDays": 400, "id": "nl.income_tax.bands.ty2025", "domain": "rate", "concept": "incomeTax.bands", "label": "Box 1 income tax bands, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 3844100, "rate": 0.0817 }, { "from": 3844100, "to": 7681700, "rate": 0.37479999999999997 }, { "from": 7681700, "to": null, "rate": 0.495 } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Hoe wordt de belasting berekend? 2025", "url": "https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2025/belastingberekening", "landingUrl": "https://www.belastingdienst.nl/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:241a4afd92de3a388bf6a168f1e9d30309b6168232d820d9edbcc0b89f6f98a2", "locator": "Tarieven box 1, table \"U bereikt in 2025 nog niet de AOW-leeftijd\"", "quote": "e tarieven. Welke tarieven voor u gelden is afhankelijk van of u AOW-gerechtigd bent of niet. Het percentage bestaat uit inkomstenbelasting en in de eerste schijf deels uit premie volksverzekeringen.\nU bereikt in 2025 nog niet de AOW-leeftijd\nSchijf\nBelastbaar inkomen\nPercentage\n1\ntot € 38.441\n35,82%\n2\nmeer dan € 38.441 t/m € 76.817\n37,48%\n3\nmeer dan € 76.817\n49,50%\nU hebt voor 2025 de AOW-leeftijd al bereikt\nTarieven box 1 als u bent geboren voor 1 januari 1946\nSchijf\nBelastbaar inkomen\nPercentage\n1\nt/m € 40.502\n17,92%\n2\nmeer dan € 40.502 t/m € 76.817\n37,48%\n3\nmeer dan € 76.817\n49,50%\nTarieven box 1 als u bent g" }, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:241a4afd92de3a388bf6a168f1e9d30309b6168232d820d9edbcc0b89f6f98a2", "locator": "NLD / incomeTax.bands / period 2025", "quote": "0-38441@8.17% 38441-76817@37.48% 76817-∞@49.50%" } ], "notes": "The income tax half of box 1. The Belastingdienst publishes one percentage per schijf and states that it is income tax plus, in the first schijf, part premie volksverzekeringen. The published first schijf of 35.82% is 8.17% of income tax carrying 17.90% AOW, 0.10% Anw and 9.65% Wlz, which are held separately as social security. The second and third schijven are income tax alone and are stored as published. Below AOW age only: the published first-schijf rate for someone at AOW age omits the AOW premium and is a different ladder." }, { "jurisdiction": "NL", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "medium", "maxAgeDays": 400, "id": "nl.income_tax.bands.ty2026", "domain": "rate", "concept": "incomeTax.bands", "label": "Box 1 income tax bands, 2026", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 3888300, "rate": 0.081 }, { "from": 3888300, "to": 7842600, "rate": 0.37560000000000004 }, { "from": 7842600, "to": null, "rate": 0.495 } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Hoe wordt de belasting berekend? 2026", "url": "https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/belastingberekening", "landingUrl": "https://www.belastingdienst.nl/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:d67488af54f229e58d7719f3f8352a4e2602fcd9277266b3d9376509b4a202dd", "locator": "Tarieven box 1, table \"U bereikt in 2026 nog niet de AOW-leeftijd\"", "quote": "e tarieven. Welke tarieven voor u gelden is afhankelijk van of u AOW-gerechtigd bent of niet. Het percentage bestaat uit inkomstenbelasting en in de eerste schijf deels uit premie volksverzekeringen.\nU bereikt in 2026 nog niet de AOW-leeftijd\nSchijf\nBelastbaar inkomen\nPercentage\n1\ntot € 38.883\n35,75%\n2\nmeer dan € 38.883 t/m € 78.426\n37,56%\n3\nmeer dan € 78.426\n49,50%\nU hebt voor 2026 de AOW-leeftijd al bereikt\nTarieven box 1 als u bent geboren voor 1 januari 1946\nSchijf\nBelastbaar inkomen\nPercentage\n1\nt/m € 41.123\n17,85%\n2\nmeer dan € 41.123 t/m € 78.426\n37,56%\n3\nmeer dan € 78.426\n49,50%\nTarieven box 1 als u bent g" }, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:d67488af54f229e58d7719f3f8352a4e2602fcd9277266b3d9376509b4a202dd", "locator": "NLD / incomeTax.bands / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "0-38441@8.17% 38441-76817@37.48% 76817-∞@49.50%" } ], "notes": "The income tax half of box 1. The Belastingdienst publishes one percentage per schijf and states that it is income tax plus, in the first schijf, part premie volksverzekeringen. The published first schijf of 35.75% is 8.10% of income tax carrying 17.90% AOW, 0.10% Anw and 9.65% Wlz, which are held separately as social security. The second and third schijven are income tax alone and are stored as published. Below AOW age only: the published first-schijf rate for someone at AOW age omits the AOW premium and is a different ladder." }, { "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "nl.premies_volksverzekeringen.ty2025", "domain": "rate", "concept": "socialSecurity.employee", "label": "Premies volksverzekeringen, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 3844100, "rate": 0.2765 }, { "from": 3844100, "to": null, "rate": 0 } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Premie volksverzekeringen: hoeveel moet u betalen?", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/sociale_verzekeringen/premies_volks_en_werknemersverzekeringen/volksverzekeringen/hoeveel_moet_u_betalen", "landingUrl": "https://www.belastingdienst.nl/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:70dcf5bc31f8992a27814c42f80f82af58f814e0ffbbe2ab7c1674f23abaaf41", "locator": "Tarieven en maximumbedragen premie volksverzekeringen, 2025 row", "quote": "sonen die het hele jaar jonger zijn dan de AOW-leeftijd.\nTabel tarieven en maximumbedragen premie volksverzekeringen\nJaar\nTarief\npremie\nAOW\nTarief\npremie\nAnw\nTarief\npremie\nWlz\nBerekend\nover\nmaximaal\nMaximum\nte\nbetalen\n2026\n17,90%\n0,10%\n9,65%\n€ 38.883\n€ 10.751\n2025\n17,90%\n0,10%\n9,65%\n€ 38.441\n€ 10.628\n2024\n17,90%\n0,10%\n9,65%\n€ 38.098\n€ 10.5" }, "notes": "AOW 17.90%, Anw 0.10% and Wlz 9.65%, charged on the premie-inkomen up to €38441, a maximum of €10628. Charged inside the first box 1 schijf rather than beside it, which is why the income tax bands carry the first schijf net of these rates. Below AOW age: someone at AOW age pays no AOW premium." }, { "jurisdiction": "NL", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "id": "nl.premies_volksverzekeringen.ty2026", "domain": "rate", "concept": "socialSecurity.employee", "label": "Premies volksverzekeringen, 2026", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 3888300, "rate": 0.2765 }, { "from": 3888300, "to": null, "rate": 0 } ] }, "source": { "authorityId": "NL-BELASTINGDIENST", "authority": "FOREIGN_AUTHORITY", "authorityName": "Belastingdienst", "documentTitle": "Premie volksverzekeringen: hoeveel moet u betalen?", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/sociale_verzekeringen/premies_volks_en_werknemersverzekeringen/volksverzekeringen/hoeveel_moet_u_betalen", "landingUrl": "https://www.belastingdienst.nl/", "retrievedAt": "2026-09-08", "retrievedBy": "scrape", "contentHash": "sha256:bfe2f90e7f5225784b7b2f02c67e61628eed8a8e7eacc39ce1c298a2cf93a2bf", "locator": "Tarieven en maximumbedragen premie volksverzekeringen, 2026 row", "quote": "imaal moet betalen. Deze tabel is voor personen die het hele jaar jonger zijn dan de AOW-leeftijd.\nTabel tarieven en maximumbedragen premie volksverzekeringen\nJaar\nTarief\npremie\nAOW\nTarief\npremie\nAnw\nTarief\npremie\nWlz\nBerekend\nover\nmaximaal\nMaximum\nte\nbetalen\n2026\n17,90%\n0,10%\n9,65%\n€ 38.883\n€ 10.751\n2025\n17,90%\n0,10%\n9,65%\n€ 38.441\n€ 10.6" }, "notes": "AOW 17.90%, Anw 0.10% and Wlz 9.65%, charged on the premie-inkomen up to €38883, a maximum of €10751. Charged inside the first box 1 schijf rather than beside it, which is why the income tax bands carry the first schijf net of these rates. Below AOW age: someone at AOW age pays no AOW premium." }, { "id": "nl.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27864952 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:dfdc1635d5f8f38a977b033234a43a3dcfa11cd0be9a0016cf696b5db55491a4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,27.864952,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.37225414 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6bfe96e7cab1981f4c315831dec28d82bc85e3286eb24483468019dca95db777", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,37.225414,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18335923 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b099c1ab326534f01abd01bdce03a8f0fda9b4369b3951309499e73fe0f3303c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,18.335923,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10018697 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c8415ad2986a5267c000ab9e367d8620b243ebfa7bd43bf81dcffe43afd4104f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,10.018697,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. 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It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10371228 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bc746d979648c74b1e7a3ac940cb1bab2bd294f5b37de40a83630824d7e825c6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,10.371228,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.17846255 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:75f84c57423df5af5657e03d6da7a4ec207ef0b4d927d721421e67dded5ddd2b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,17.846255,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28869832 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e7760a4a2fbc0b4fdfcd535e26405dbfe3591b026fdb210916b11c0201d14412", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,28.869832,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07964694 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:19abc684695e4e7f3a61268db162fc2771c0ffff085533ee6c020c0b10d0081e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.964694,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12604144 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4715aba086396b3532fc20aa565c01ea874c3cf703558d8176ec566f7f5519d0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,12.604144,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08694215 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a70e30a9a2f0996dbf74bcc2d28c827884f3a5695be6a4dc87d07329557758e3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,8.694215,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12707972 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:26e9bf51b33bbe2fa8a45e54e62d34bfc06ae86f5843be4c23c767da47acffce", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,12.707972,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_gross_earnings.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6902846, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bb94f051597c15b1e63f3dc710e5cf00df961b1fe376ac27b38e443fc504fd58", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,GEBT,XDC,S_C0,AW100,_Z,A,2025,69028.457785,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_gross_earnings.aw167.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 11527752, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:55ad18dec27d40725bbe7a08db11267b39ac69546fe2f2dbea7c421c426855fe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,GEBT,XDC,S_C0,AW167,_Z,A,2025,115277.524501,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_gross_earnings.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4624907, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:730fb1066d2da2ba45614066eaeacdfab31c09659a80ed6c3b30b970d05447d3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,GEBT,XDC,S_C0,AW67,_Z,A,2025,46249.066716,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_marginal_rate.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.47211769 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:786ea00172e806afc8d6396af13a927e5b62b2b438c5386a0a312fa5b048ecf7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,47.211769,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_marginal_rate.aw167.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5254299100000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5293f39b6ca4c34f2c4c49d8389f3118122355a1bb96993eed40029117e44dfb", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,52.542991,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_marginal_rate.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.47211769 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ab7885e07e250fb357bb3df3d16a5c888949784c8a1253d5152f0bb720cd70e6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,47.211769,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_net_income.aw100.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4979371, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:018ae20fa93fd51dc36eabef9da7732c01b49b093bf6e78da81b1be3a21805dc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,NIAT,XDC,S_C0,AW100,_Z,A,2025,49793.711254,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_net_income.aw167.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7236499, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bd543867850991ff8a580f93268679773036a0584a318c2012106413ee3744af", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,NIAT,XDC,S_C0,AW167,_Z,A,2025,72364.989142,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_net_income.aw67.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3776887, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6db2229d3e8b351ed82c450ac3fb26b23da91995596666666695f602b8198a6a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NLD NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NLD,NIAT,XDC,S_C0,AW67,_Z,A,2025,37768.873665,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NLD law, not a figure this site computes, and it is stated here precisely because this site cannot compute NLD to its own tolerance." }, { "id": "nl.ref_statutory_bands.ty2025", "jurisdiction": "NL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 3844100, "rate": 0.0817 }, { "from": 3844100, "to": 7681700, "rate": 0.37479999999999997 }, { "from": 7681700, "to": null, "rate": 0.495 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d7240bb47ae85f1796e85787a4d91c0f480a06748ac46b45b5f28bd469183067", "locator": "DSD_TAX_PIT@DF_PIT_CENT / NLD MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NLD,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,8.17,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NLD,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,37.48,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NLD,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,49.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NLD,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,38441,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NLD,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,76817,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "no.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.28122431999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2c8043a98f08042afa476f46eb8ff240e6082da5ae05e3f1751b7f44794938d2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,28.122432,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35140062 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b982de1ab8a59b211ffb6b390cedbf889ddb59d7de6e47f00418dacad33b8e28", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,35.140062,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23487318999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d441d5bb588e48f11a414417151f1d5790783a5f40e80d8d380e525995ef2f61", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,23.487319,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. 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It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.077 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7a0a7af8d503869ae4df8bd6970e32b146ef1981f8eada27ec5a9045279072be", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,7.7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.077 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b3087469301fa1353cb04e36bef50121e5838c4a2dca7134b9b02fed084b2fa3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20422432000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:059ad96141b5891002195d3dea6b367aeb4e3ea366672372dcc782819579fe6b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,20.422432,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27440062 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:086b097f0d68c1b2131522e6c1eb884c10a9ecaf03a91ae862dadfede3d4dbb2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,27.440062,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15787319 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b7ca0d5dff64f00af3a1e425a2d796ee3b6f46acf47ffa552ef719e33edfe09b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15.787319,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c0b6cc020f987e389274296ff8215880fac3758155873b88da5af63d113c8bde", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cebb7cc349e16c0c00d9062393c02d88b11841b29d10f8ad19b62c839ac5ccc8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ede5094c8a951309454f1e9a0f95ef2cfb271c911821dcdb28dd07922c5078e8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_gross_earnings.aw100.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 80169500, "currency": "NOK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6fe07b9d8a9c48eb2eabc9408552ec3fb3c90e13ba832851e56c073d584771c0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,GEBT,XDC,S_C0,AW100,_Z,A,2025,801694.997447,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_gross_earnings.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 133883065, "currency": "NOK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5c9f918015299aa4acfc5825338573cde16d44ec4f9be60162fc3bb042b741ba", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,GEBT,XDC,S_C0,AW167,_Z,A,2025,1338830.645737,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_gross_earnings.aw67.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 53713565, "currency": "NOK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:89b0a787d4f181c08d44ff23ba1e200cac0a2373a155d15dddb8fbe2b5ab5910", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,GEBT,XDC,S_C0,AW67,_Z,A,2025,537135.64829,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_marginal_rate.aw100.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.434 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7bdbea1f780de13889ba57b4d7600ba39ec8215452d907023351c5fc1591c1a6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,43.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_marginal_rate.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.46399999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f468703f1bdd7f291a6700fc4a38ad1198a80fc6c76d468ab8828e7c3e0647b4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,46.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_marginal_rate.aw67.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.337 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5e48fe51e043e1ff8667df61442a16cf26c324bb01f6cd69305114b57e797703", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.7,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_net_income.aw100.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 57623887, "currency": "NOK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a11ecf7d32cf317b0d6f766912863a75670d34330ec07b248299a163501be582", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,NIAT,XDC,S_C0,AW100,_Z,A,2025,576238.868555,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_net_income.aw167.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 86836473, "currency": "NOK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f4d7bc9c711c375ce63068e7910ff5143b2485b917a4dda22cd7dad5b6c45349", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NOR NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NOR,NIAT,XDC,S_C0,AW167,_Z,A,2025,868364.726115,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. 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It is an outcome the OECD's own model produces from NOR law, not a figure this site computes, and it is stated here precisely because this site cannot compute NOR to its own tolerance." }, { "id": "no.ref_statutory_bands.ty2025", "jurisdiction": "NO", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "NOK", "brackets": [ { "from": 0, "to": 21740000, "rate": 0.066 }, { "from": 21740000, "to": 30605000, "rate": 0.083 }, { "from": 30605000, "to": 69715000, "rate": 0.106 }, { "from": 69715000, "to": 94240000, "rate": 0.203 }, { "from": 94240000, "to": 141075000, "rate": 0.233 }, { "from": 141075000, "to": null, "rate": 0.243 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:73841c5aba2753d0aef43ee001365da1679d95bc90d53aaed44589fddcbf505e", "locator": "DSD_TAX_PIT@DF_PIT_CENT / NOR MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,6.6,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,8.3,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,10.6,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,20.3,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,23.3,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L6,_Z,2025,24.3,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,217400,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,306050,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,697150,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,942400,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NOR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,1410750,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "nz.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20814934000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b5ba1adad48006d2535231a5fdb5cc513dc3b5cb33479338b10cc8e689bbcea6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,20.814934,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.25703553 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d3fbcf270babb3e5c6fcf5676e022421139dc277c36d6aea450bcb726726c95", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,25.703553,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15088641 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5a596a12151154563cc87d750583f6afed385c93e468bc5778f6d340730690b1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15.088641,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4c3277f080411093f2e6e9e19ef78fc1952e5b2aa15c769dbf0ebdd26a1dbe3d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6832ccb554117bce48816a8d475ab49f7ea7a738689e812e0647e54b55588a42", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c23ef6ff2dc7be1880be482c4414fb18a71a09940de91dd7f5187e6763ac850f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20814934000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b93538ea4779d48bfd8f263fea59b5711ea1fc407272f10d340cabf4997c0ab0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,20.814934,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.25703553 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ea60d79114be49ae32e3a215f33c47284595d2ad19d66c4bf047180bd53fda15", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,25.703553,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15088641 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6f11db78afa8c5ea673fbde30b1097033722ba2b5e76e3332ec602b6f69bf2e7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15.088641,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:49d71f4f3ec2468f8d6c3799d38080342d40a16ea5c835ea4a2a8358ac633ab3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3b208b062e760d125d8035960fd5167de1b3ac63d847ed48ca1c889b077a91a3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3a2771d51bcc1ec77db52c4ab5411e8e736886a745ddf99439a3ac50f71aa35f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,0,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_gross_earnings.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 8307300, "currency": "NZD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:05a177a24be43fa253829dbe33fcdccbfdb4654efb1abd21e7e3f870fabad62f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,GEBT,XDC,S_C0,AW100,_Z,A,2025,83073,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_gross_earnings.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 13873191, "currency": "NZD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:923fb0eac6b7aa10535994dbf40cdea70e7e0824b5b4537e50d22d866bfef7d4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,GEBT,XDC,S_C0,AW167,_Z,A,2025,138731.91,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_gross_earnings.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5565891, "currency": "NZD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7b2f631ba325bb8356c7addc16c6d606f50efc2476e99ff77bd9691fe2d9c594", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,GEBT,XDC,S_C0,AW67,_Z,A,2025,55658.91,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_marginal_rate.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:835891434898bbc028e2276b576489aaf5a19ed951d43a4c20c0df86b6289d0d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,33,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_marginal_rate.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:646a80ec710f59d69b6c18aafb43f50171af16ee894fd187740ac40f79c3f6db", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_marginal_rate.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1c97642275d2914e50d78c362d83a6fa0a70da4030131710e30bc949d614af08", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,30,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_net_income.aw100.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 6578141, "currency": "NZD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3206b1fd058862b449055752777f3efa78621ee077f6260fd6cf5a4636a7e5f1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,NIAT,XDC,S_C0,AW100,_Z,A,2025,65781.41,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_net_income.aw167.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10307288, "currency": "NZD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:af6df4eaa24466b1efa8b05548864f985e921ff5a5956da7e7604a182e6a1552", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,NIAT,XDC,S_C0,AW167,_Z,A,2025,103072.8797,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_net_income.aw67.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4726074, "currency": "NZD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ea1cd8dd483b0d3fa344549cbfe4b26b7877acafd1221d059034bc5b65adf90e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / NZL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),NZL,NIAT,XDC,S_C0,AW67,_Z,A,2025,47260.737,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from NZL law, not a figure this site computes, and it is stated here precisely because this site cannot compute NZL to its own tolerance." }, { "id": "nz.ref_statutory_bands.ty2025", "jurisdiction": "NZ", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "NZD", "brackets": [ { "from": 0, "to": 1560000, "rate": 0.105 }, { "from": 1560000, "to": 5350000, "rate": 0.175 }, { "from": 5350000, "to": 7810000, "rate": 0.3 }, { "from": 7810000, "to": 18000000, "rate": 0.33 }, { "from": 18000000, "to": null, "rate": 0.39 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4c91e9cc8154a61e6e2ab557b51af49422dc7dbd42f75524bf1e713784dbe5ba", "locator": "DSD_TAX_PIT@DF_PIT_CENT / NZL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,10.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,17.5,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,30,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,39,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15600,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,53500,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,78100,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),NZL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,180000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "pl.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24435537 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:10e50c380ebf2056c20398e36f398b75759cee5411d5473e3010b9f617a062ba", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,24.435537,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29264839 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:419c17ac35bb9709d0a04b476924aeb70bce254b4ebff0a0ed28b4a6a52c8d6a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,29.264839,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22590924 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:46ebc4d9a6b0338f5c206c92829afcc611dc90496e2b8a23077acd099e51f199", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,22.590924,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1782586 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c044e132edcb4f33d6aca39bcefeb38dcb652884d5245ebbd6fc344c3d714235", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,17.82586,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1782586 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b346eb9bb4f92e434cadde113f9ddfdb41748667d405f3284db31f196c90ca7c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,17.82586,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1782586 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5778e2edb00d528ab2e2e30a31acaeebce7aa102fec81615dbbcf3167fbd0287", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,17.82586,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06609677 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0cccbe1822664bafc7c24780a44c0efc5cb4465a2dc8ce657a4df37af145b516", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,6.609677,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11438978999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a8b25287fa58b899875c0ffb90fe0109df8bc0fa9442da3cdf7b5f6e60b60689", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,11.438979,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.047650639999999994 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a980ce762328f1f80865fcf66f46d07287471d866b1fdaa9e867dbb5274d5607", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,4.765064,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1629976 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:97a8bcdc1007ee35a187c87b736897ebf8a1f52d39d5d16dc119a9f9288e5220", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,16.29976,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1629976 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b663156846ac08f4129ada070c68a8357d3219240bb7f5a0ef67604aad5276a6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,16.29976,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1629976 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:408f4a6487736d898d48807c29d1a0b9b59dcc64c584570547c86da60e990001", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,16.29976,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_gross_earnings.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 10573751, "currency": "PLN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cb9d5ff31325cc23ca3b13092aefdf311fdec3dca8c865cf07354053982ccb2b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,GEBT,XDC,S_C0,AW100,_Z,A,2025,105737.51428,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_gross_earnings.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 17658165, "currency": "PLN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:77300f1d1e29a0052fc04c809db6d51cc6851f5d943abefe9cf524b8c2664ded", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,GEBT,XDC,S_C0,AW167,_Z,A,2025,176581.648848,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_gross_earnings.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7084413, "currency": "PLN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6c626dfa9bee1139e7f47b4d6a3b7ca6d5d3155c53436485722732b86f848a68", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,GEBT,XDC,S_C0,AW67,_Z,A,2025,70844.134568,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_marginal_rate.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2818066 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0d3aecb2a1ca05afd164f18c3443ced345d13af2b2ba0d12bd6149eb0a208c66", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,28.18066,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_marginal_rate.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.4543866 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6078517e7bda9df1ad27b47154675d5e0a1d96dc2b21374edb27b209d02f2696", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,45.43866,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_marginal_rate.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2818066 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0002f28ccdfd73810e5a71c0d581344bca7e50d159e85d3b35ca0ed797f249c0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,28.18066,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_net_income.aw100.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7989998, "currency": "PLN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:32cd8e1de4c6895230f949600e2884ac7362368b68346fc96d6ff15d5b498446", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,NIAT,XDC,S_C0,AW100,_Z,A,2025,79899.984889,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_net_income.aw167.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 12490531, "currency": "PLN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:4191e42102358c69de9a2cd8c9d277d1b7bad0850292850629642c125a4f43fc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,NIAT,XDC,S_C0,AW167,_Z,A,2025,124905.313806,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_net_income.aw67.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5483979, "currency": "PLN" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:139fdee06cc12aa51ca83b4d94f22c98ae124a2eb57a4d02dea741a814be8893", "locator": "DSD_TAX_WAGES@DF_TW_COMP / POL NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),POL,NIAT,XDC,S_C0,AW67,_Z,A,2025,54839.789875,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from POL law, not a figure this site computes, and it is stated here precisely because this site cannot compute POL to its own tolerance." }, { "id": "pl.ref_statutory_bands.ty2025", "jurisdiction": "PL", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "PLN", "brackets": [ { "from": 0, "to": 12000000, "rate": 0.12 }, { "from": 12000000, "to": null, "rate": 0.32 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d5cb500fcd7ebe2fc102a210d47389234dea2ff2d954fabca47e1371d18f2b7e", "locator": "DSD_TAX_PIT@DF_PIT_CENT / POL MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),POL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,12,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),POL,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,32,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),POL,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,120000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "pt.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24930021 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:77fa26bc9a918be8b7ede288aa1d484f2017cfee628ec8d73921f8fb47241f32", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,24.930021,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32164783 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6f0a62c702f32d99a723664c57431d3d0c6f3004a0c643fd47e9b5e273a3a7bf", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.164783,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.20870777000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7784b50acd4081591d9666e5b8229d1e14dc8f96ff7a0b73f8e31a58a3df9911", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,20.870777,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:469dda8ce507c4411585486deca193348b8f48514ed3ff5a80bddce1341979d8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,11,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c25d770fe1e3dd2b61ba6428eefde7c04ddbf9b7adfae46991dd7c85f34a5245", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,11,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.11 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:eaedb5c62cc717c9d1a4a80955535035a9f6d5b4f71c6c80fc09c2974d3bc810", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,11,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13930021 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:045aa905f825aba381e1196ecb3764e6bd5d29e2b7388db95fb046d8d7b87b06", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.930021,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21164783 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2d402164a48b5758ed749de8425ce23281a35e53c1541206b2903f0764a5b2e0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,21.164783,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09870777 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c48d135b70e738706e9b82f1a4efc3f83a5477674bd1e8eda852ba75bdacee70", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.870777,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2375 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cc8d966f75a28916b27e5b1b884a01b883d6f08e088c8a30b2dab813ef332085", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,23.75,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2375 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c330efe09c8017dcc02afe71fe20224a73ef46b9589ef5213896811b170a2a3f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.75,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2375 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8970ce27735a01614e5ef0a7a15603c8ca22becb415b6e140eaaea5ac8f27302", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,23.75,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_gross_earnings.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2425398, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6f936fb50c79083fe1397d0ce9f45ced079a9030e3aabf05e12a100a84aa1995", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,GEBT,XDC,S_C0,AW100,_Z,A,2025,24253.97963,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_gross_earnings.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4050415, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f575df8554a8f9394beac3d712bfed758c2c046fddb846ae0473b1cc60b3d263", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,GEBT,XDC,S_C0,AW167,_Z,A,2025,40504.145983,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_gross_earnings.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1625017, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b5aef5b862165927b5a1a504bcfcb89c9edb96fc3ed5071b857fc4b8a04a72c6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,GEBT,XDC,S_C0,AW67,_Z,A,2025,16250.166352,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_marginal_rate.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.354 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f9443c8f17f0a791513f18bd42adf8e1f6531e9624e84705e621c8608cb6735e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,35.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_marginal_rate.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.45899999999999996 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7ea1d85e29e142291da4e86b4f0c88c0bdb3d9fbc77b746bbf5bef4a1ecdc3fc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,45.9,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_marginal_rate.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c2596feb147d9dd224d8142e5052b46ad05b60f8041f00c3a21dd6a47843cd39", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,27,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_net_income.aw100.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1820746, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:89d846d5c0f1f78ee2efd8bdc21cff9a1f4f54f6cd92bf5788ec489701a6ff7b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,NIAT,XDC,S_C0,AW100,_Z,A,2025,18207.457441,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_net_income.aw167.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2747608, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9147e187008a87b82892616cb40fa1c5c93bd5b853831fbef86acd43094818a1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,NIAT,XDC,S_C0,AW167,_Z,A,2025,27476.075327,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "pt.ref_net_income.aw67.ty2025", "jurisdiction": "PT", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1285863, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cf64d28ec0b5dce02c051c75597f68257af26ca6fec61715868a2d441f54e2c5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / PRT NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),PRT,NIAT,XDC,S_C0,AW67,_Z,A,2025,12858.630437,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from PRT law, not a figure this site computes, and it is stated here precisely because this site cannot compute PRT to its own tolerance." }, { "id": "se.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.22640740999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5385b4174b8939671d97968b543c820cc32a15dd3a69ddfa7b3f857a8c451774", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,22.640741,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32731577 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:275592165ba31e95dfa45d7f12cde08b60d23b64191489763c62b13f13a9f95f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.731577,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.19591629000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fed992c5a57d2cd8cfc33f90253c61a4375bb765eec43db6935e5c83ba74ad4b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,19.591629,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07001125 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a1758306b15118817955f0d3bbd31d4b40ba3661fa598d3fd3a0c3cf3313bef", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,7.001125,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.04891006 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0a1eb2bc96dd08063db799f038a7e5bc9eb316ebb3cc45f22fc585fad3f2fcac", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,4.891006,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.06993087 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:284fae45fea223ca44540c3061433b09fe5fd0b07954fef850eca417b6f6bb3e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,6.993087,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15639616 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9c6ee0678d37fd9f3053b9e27c510d92edee20d410f836df5bc708a2edb4cc6d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,15.639616,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.27840572 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e048d57987685b61bd1ff7850c0ce005e81d02ebd0126436489f3afe6e435fb8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,27.840572,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12598542000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:111dfce937d8c16c305bebf54cfdb05e5dcc1991c879eabc2c2aff536abd021c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,12.598542,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31419973 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ff70a8c5d55b50624b446d224ed527e09442333b7645b379e4f8a59ffdc44e97", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,31.419973,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.31419927999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7c05a49331d90b3352c932f0b4c0b3893aed6a7c23a803992a5622a4f91451f7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,31.419928,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.3141986 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f656acccbe9a93879e4954dfa6050847379a8774fda9ad728e6e9b5c8f09190c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,31.41986,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_gross_earnings.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 55705331, "currency": "SEK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5819418bbe9dccdb2c73cf31a0671263de985fabc7348b5c33a3c1639d3548db", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,GEBT,XDC,S_C0,AW100,_Z,A,2025,557053.314182,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_gross_earnings.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 93027903, "currency": "SEK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:60abf2ec84cd6eac382baee391aaaddc61a896948bf255e364170dd66e4d09ea", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,GEBT,XDC,S_C0,AW167,_Z,A,2025,930279.034684,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_gross_earnings.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 37322572, "currency": "SEK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0c4287385037dbf30bb2dfb82b667ac0193c8d3de4604270014dd9d0005fa56d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,GEBT,XDC,S_C0,AW67,_Z,A,2025,373225.720502,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_marginal_rate.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.32409999999999994 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:607177e0e789a0ee6608799692e33ba250ca9154e94e512d3c1e729b17d1dcac", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,32.41,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_marginal_rate.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5241 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:95ffda1342741e2824cd2aeb4ba96be7f23cf065a14dba283e7ae9d51715763e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,52.41,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_marginal_rate.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.2596041 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:569d1b87faabf657646310856fb767b124b60ff32217c9e3c6db5a04a39a8f43", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,25.96041,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_net_income.aw100.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 43093231, "currency": "SEK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:d23c07934b91bf7396f0bf572c02abadb805bb0c7f714453ab289644064b23ee", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,NIAT,XDC,S_C0,AW100,_Z,A,2025,430932.314182,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_net_income.aw167.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 62578403, "currency": "SEK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1b30f6b3ff17ed494ce360f03ad199fa8abaf1cdddc57e7fc27793b1607d17c1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,NIAT,XDC,S_C0,AW167,_Z,A,2025,625784.034684,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_net_income.aw67.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 30010472, "currency": "SEK" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fdc6d4b6f9044fc638aae68d17144203ef43a0d3bb02ca9d6191d7e55fa1688b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SWE NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SWE,NIAT,XDC,S_C0,AW67,_Z,A,2025,300104.720502,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SWE law, not a figure this site computes, and it is stated here precisely because this site cannot compute SWE to its own tolerance." }, { "id": "se.ref_statutory_bands.ty2025", "jurisdiction": "SE", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "SEK", "brackets": [ { "from": 0, "to": 62580000, "rate": 0 }, { "from": 62580000, "to": null, "rate": 0.2 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c70a0edb6547207988a4b14e9cbfb39eca0bf4372f77d05e04e881e99587fe09", "locator": "DSD_TAX_PIT@DF_PIT_CENT / SWE MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SWE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,0,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SWE,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SWE,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,625800,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "si.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.36214159 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:aabb779be259fdbea4d34332e541b9f0628f7f864e2f871ef5efb86dbeb5d2cd", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,36.214159,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.39682944 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:931b09deef1ceb51d2ab0edfc48f8cd12040b8e53e61a14b9ebfecbb73ffd091", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,39.682944,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33007819 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:84021bb3bd1fc4a049e2a9d68f21b1456397b6f6a03da75572de6b4c337af561", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,33.007819,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24065717 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:11b5e8d98623b02eea55cca0199b099256cd39c1eaf6ba59a19d561af69e2f2f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,24.065717,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.23477675 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8827e2e2f91ccfa3e6d80648bda6ae7ddf9420fbd033fca32a51f9b4d1f0dec2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,23.477675,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24787637 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ef0244481e3fefbf95521a9c92e008d5fcf76f5c08d5ef0fac2955a57bca4eae", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,24.787637,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.12148442 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fbfe2c3d6c7051618e3434d74775651f97be7888e7524b9a444938ebd762cd21", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,12.148442,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1620527 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:31b8628bd08e66292dac0aaa97e44fc138fec52ff7ace040b20f8780dec9b4e1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,16.20527,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08220181 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:26af0296ed3056c99574ca19ffe51f808ebfe4cc9221637a8095273f407876cc", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.220181,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.166 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:731598ceec573d3ad3e2ee9ce4a59556060ec9bd41e706ac1ac863cd8cfbce86", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,16.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.166 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b793327cd1337fbfa62d1c8456e8d124a79491e22174cf3f63ce48696530f5ad", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,16.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.166 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:798d2adc410ab32ed048735ca9ada53f2dff7ce059fd2903e9f8dc949cadae24", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,16.6,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_gross_earnings.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3013542, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:112b6183f9c35c2ba40459f7c0921184b4da181fec79b33dc8cfaecf73d467f9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,GEBT,XDC,S_C0,AW100,_Z,A,2025,30135.4194,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_gross_earnings.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5032615, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:23aa0fcbce34cd62818bd9b8470140170c0a2e5421e9e0bd64bb9d85f144b0c3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,GEBT,XDC,S_C0,AW167,_Z,A,2025,50326.150399,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_gross_earnings.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2019073, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:86ed8730661ef1f2427e647d4a29f8d50dd9ff7128db1c07081fd1d26d0ed428", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,GEBT,XDC,S_C0,AW67,_Z,A,2025,20190.730998,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_marginal_rate.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42723999999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:372762164e5606140708dac95bb5fb5f65517c6d96b2b59db2aa235a20b358ea", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,42.724,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_marginal_rate.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.48142 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3fef661ef6b6eb9c38833bd05506f26bc4130413059d6f8374c33fc1c148dbfa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,48.142,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_marginal_rate.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.42723999999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:09ed17bcc4c73476ed2e3d48cd0ee1d87f7ecd414d923774423054a46f17e283", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,42.724,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_net_income.aw100.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1922213, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bb426d8d267ff019bd36bb73cf25acd517df613d7fce4bc7a35c3602f6b3eba0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,NIAT,XDC,S_C0,AW100,_Z,A,2025,19222.130816,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_net_income.aw167.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3035525, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:5fce8b057bcffdab6cd9f23d35b3647fd9fdbab55a857dd3072192cd9c2a6395", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,NIAT,XDC,S_C0,AW167,_Z,A,2025,30355.252074,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_net_income.aw67.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1352621, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:28a04b17d9444abebe3d3eb64dda3bd3c4979f80140a1434d0242fe396c079ef", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVN NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVN,NIAT,XDC,S_C0,AW67,_Z,A,2025,13526.211087,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVN law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVN to its own tolerance." }, { "id": "si.ref_statutory_bands.ty2025", "jurisdiction": "SI", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 921026, "rate": 0.16 }, { "from": 921026, "to": 2708900, "rate": 0.26 }, { "from": 2708900, "to": 5417800, "rate": 0.33 }, { "from": 5417800, "to": 7801632, "rate": 0.39 }, { "from": 7801632, "to": null, "rate": 0.5 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e913f8284247300d63203d63f35ed9ae3661bc28f19cc54746255f73dd28455e", "locator": "DSD_TAX_PIT@DF_PIT_CENT / SVN MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,16,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,26,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,33,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,39,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,50,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,9210.26,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,27089,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,54178,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVN,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,78016.32,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "sk.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24273620999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:470d97c49c2d2b6c408f4cae226124ecf647acf87c354a44344bc4a1debae780", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,24.273621,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.26934345 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a5280b8c84929043b12592b9546a9ce650922d58840700a584c3360751ff1f3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,26.934345,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21525075999999999 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:aa5d096f475acc61a39492ebe39bb2921ae06ef0ead045fdfe28718e8c8155f2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.525076,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.134 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e5e18a41d97947bb9981a49c6e9ae67ec61e1c45df404d5f8d4f403ca10d0069", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,13.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.134 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a62ce9c9e4d0f218d83bf516b84202cf82f1376e199e1b141dc59495f2aed8aa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.134 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:12c773e15aa727fde15cdf8aee460013b31d619f8468320a67489d8bf6446df5", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.4,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.10873621 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6a38496ecff34b8ee323e5f19bc0860f7db4ddad3ede419657716e401e061d58", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,10.873621,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13534345 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6e6428ea58e6a57b849b5ccf4e49f8f20d01be909af8c87d2a49e0f76e1e3164", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,13.534345,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08125076 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:cfec12fa5101da055fff86e39c263d7fe0d912bc09f2db841f5781000d03d310", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.125076,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.322 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e7ec672bc7e2155e5fc22ba63d2679bcef9e7325f69c93ddff2cd68ad0fc5280", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,32.2,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.322 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6fbdf2c7b9ee0b57fe4f3bee1a846280364338f2efa9429e5e75aa367d09a110", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,32.2,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.322 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:37d6a3a8b261b3071baa8f0f1aa1db236b225891fc2d0fd6c09ded703558d5b2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,32.2,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_gross_earnings.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1959043, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8d2987e6b6e3ba6123d68350fe55736394bac6d40611761add1e1533980285da", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,GEBT,XDC,S_C0,AW100,_Z,A,2025,19590.427201,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_gross_earnings.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3271601, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9ce56d5be0576f234bec5039ab1e5a93413e5073330eec3ea0e1f2593c493e2b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,GEBT,XDC,S_C0,AW167,_Z,A,2025,32716.013426,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_gross_earnings.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1312559, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:95db1350539fbf8783ac9624cac45bd7f9061d0689e27903adcb029716bbb244", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,GEBT,XDC,S_C0,AW67,_Z,A,2025,13125.586225,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_marginal_rate.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29853999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a8236c510bd9caa0945cbf8d763ad6f6a788b08b7f8ad36c22d551b9923557a4", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,29.854,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_marginal_rate.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.339675 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:75584ac7028d266e8476e93e6349c122a49675eb265399ac08d2561c567d90b6", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.9675,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_marginal_rate.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29853999999999997 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:96b85aa39fad103e7d8fe6e08d576aaca68a2860fc5841cd774cd78d2cf96032", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,29.854,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_net_income.aw100.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1483512, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a63ead76b33adf0213d1487bb7fe8643827eba52da78e411cb57b21010d9a35e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,NIAT,XDC,S_C0,AW100,_Z,A,2025,14835.121165,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_net_income.aw167.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 2390417, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e1a6b64a2f69eb61cc926594f55be0059c10bd0935662a75424cab705749f64a", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,NIAT,XDC,S_C0,AW167,_Z,A,2025,23904.169585,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_net_income.aw67.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 1030029, "currency": "EUR" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:3525270fdc84b1a00f1084f1fe7cdf39e8757238f84b5c27a2b3291320fa3918", "locator": "DSD_TAX_WAGES@DF_TW_COMP / SVK NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),SVK,NIAT,XDC,S_C0,AW67,_Z,A,2025,10300.293813,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from SVK law, not a figure this site computes, and it is stated here precisely because this site cannot compute SVK to its own tolerance." }, { "id": "sk.ref_statutory_bands.ty2025", "jurisdiction": "SK", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "EUR", "brackets": [ { "from": 0, "to": 4844143, "rate": 0.19 }, { "from": 4844143, "to": null, "rate": 0.25 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f64e191cd7e11e02a7aec82cd5ec451a2be82500ac8e96f6aa4d7a6eef98087b", "locator": "DSD_TAX_PIT@DF_PIT_CENT / SVK MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVK,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,19,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVK,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,25,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),SVK,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,48441.43,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "tr.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29284214 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:28b2ef9eb18549f842eb51c19c8ef193766d8ebc7dfc388f7ec4547958933c69", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,29.284214,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.33065415000000004 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bb13b16bbe4a2a1f915efd6a96fe3bcc65405d7b9452e59d0f92679cc68e9766", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,33.065415,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24642155 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f7bec10af172d916fb857a7249858b57d3a33ad38b624cdddc29a4a8482d9e62", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,24.642155,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a8f6f3a954c33f68e10c0c78e5dca0886395f20c8566978cf9c466159a9ac44", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,15,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c7973acfd66d3794e5ad2e6e5a29518013845ea9596bb2117ecdacdc1b46e62d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,15,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.15 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:fa0756bb46bdb95a803515ce07426c4f6cfbd8325863bfbc038d54b28b1663e0", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,15,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.14284214 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:7f7cf0858bd002c05c89d2a53c376dec2c86df9e2001e71ac51fbed8baaeca3f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,14.284214,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.18065415 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:e6931872128de2b884888f383b89a27b4b32ef25d2892b1648eaced2bfa2e0e9", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,18.065415,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.09642155000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a108d2ddda8058c5139c8d87a6dbc1b411bb8a30d02172c76f3956fc6386250d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,9.642155,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1852 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a9e11f1a19a25fcc40ee60369e7583bfb3c465afeeebd9e921b8566637fe1aad", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,18.52,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1852 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8900839f7f340a682dfa63ec6c2efa862f19d0707683bdf808bc10dbc0aed01f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,18.52,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1852 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:9050c43bf00a887a3ac58d910db6ef284930ef66ebbee681a192ac2cca6c44c2", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,18.52,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_gross_earnings.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 83312022, "currency": "TRY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:21cc019042808a1b38e5fe55bad0ad6852100109082dcbdfc622f0b65a80499e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,GEBT,XDC,S_C0,AW100,_Z,A,2025,833120.219588,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_gross_earnings.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 139131077, "currency": "TRY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1fe06c329d0769ae39bcaf505bd77b5c4a8e24057ea946fb7ddb58cced99569e", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,GEBT,XDC,S_C0,AW167,_Z,A,2025,1391310.766712,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_gross_earnings.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 55819055, "currency": "TRY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a4ae0c1b6fa3a8010b355695594ccb346cf2c602b15b91ad8054d20bab0643ac", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,GEBT,XDC,S_C0,AW67,_Z,A,2025,558190.547124,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_marginal_rate.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38709000000000005 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b4c6304677ce981ad49baf80e05cfa441aa337468801923bfbc55ad408be5f22", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,38.709,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_marginal_rate.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38709000000000005 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:6b3fd8329185db070fbf3b89d910dd4188aedc675b955a54120cdfbc3ca07c46", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,38.709,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_marginal_rate.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38709000000000005 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:2e3478e4a1de5f3d94038e971649f4098f5e06be47e7d8a20775b0dfc84ef286", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,38.709,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_net_income.aw100.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 58914751, "currency": "TRY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ed3527f3d33f674cd2f720733414a3cfec36bd613d2812301d3fa456dd161d1b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NIAT,XDC,S_C0,AW100,_Z,A,2025,589147.514728,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_net_income.aw167.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 93126808, "currency": "TRY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f53146ee4265ee7bd3a84b6f3071f95588bf0f73a86cb72453f07cef1e6201d7", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NIAT,XDC,S_C0,AW167,_Z,A,2025,931268.082966,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_net_income.aw67.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 42064037, "currency": "TRY" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0513c9a240b28abafaf477c48857d54dcb7578898306d67592e803347d213bfa", "locator": "DSD_TAX_WAGES@DF_TW_COMP / TUR NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),TUR,NIAT,XDC,S_C0,AW67,_Z,A,2025,420640.369178,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from TUR law, not a figure this site computes, and it is stated here precisely because this site cannot compute TUR to its own tolerance." }, { "id": "tr.ref_statutory_bands.ty2025", "jurisdiction": "TR", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.statutoryBands", "label": "Central government income tax schedule as published, 2025", "value": { "kind": "brackets", "unit": "ratio", "currency": "TRY", "brackets": [ { "from": 0, "to": 15800000, "rate": 0.15 }, { "from": 15800000, "to": 33000000, "rate": 0.2 }, { "from": 33000000, "to": 120000000, "rate": 0.27 }, { "from": 120000000, "to": 430000000, "rate": 0.35 }, { "from": 430000000, "to": null, "rate": 0.4 } ] }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, personal income tax rates and thresholds (central government)", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_PIT@DF_PIT_CENT,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a8718cafab9c32d57eb44c14d177bb9fc9154b81388a9562767eba3e96b4674", "locator": "DSD_TAX_PIT@DF_PIT_CENT / TUR MR_R and TH by LEVEL / 2025", "quote": "DATAFLOW,REF_AREA,FREQ,TRANSACTION,MEASURE,UNIT_MEASURE,SECTOR,CIVIL_STATUS,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,LEVEL,TAX_BASE,TIME_PERIOD,OBS_VALUE,DECIMALS,OBS_STATUS,UNIT_MULT\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,15,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,20,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,27,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,35,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,MR_R,PIT,PT_INC_TAX,S1311,S,S_C0,AW100,_Z,L5,_Z,2025,40,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L1,_Z,2025,158000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L2,_Z,2025,330000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L3,_Z,2025,1200000,1,A,0\nOECD.CTP.TPS:DSD_TAX_PIT@DF_PIT_CENT(1.0),TUR,A,TH,PIT,XDC,S1311,S,S_C0,AW100,_Z,L4,_Z,2025,4300000,1,A,0" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Central government only. Where a jurisdiction also taxes income below central government, or applies a surtax or a credit, this table alone does not describe what is taken, and the outcome rates above are the figures that do. That gap is exactly why this jurisdiction has no calculator here." }, { "id": "us.cfc.control_threshold", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "test", "concept": "cfc.controlThreshold", "label": "Controlled foreign corporation test, combined United States shareholder ownership", "value": { "kind": "scalar", "unit": "ratio", "value": 0.5 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations", "url": "https://www.irs.gov/pub/irs-pdf/i5471.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-5471", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:8f335724776a76f6a1cc6363a7edfbc1b9c7c95ab0c9fe9f3569a32c94486926", "locator": "Instructions for Form 5471, Controlled foreign corporation, IRC 957(a)", "quote": "More than 50% of the total combined voting power of all classes of stock of the foreign corporation entitled to vote, or 2. More than 50% of the total value of shares of all classes of stock of the foreign corporation." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Measured across ALL United States shareholders together, not per person. Four unrelated Americans owning fifteen percent each control the company for this purpose even though none of them controls anything in the ordinary sense." }, { "id": "us.cfc.us_shareholder_threshold", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "test", "concept": "cfc.usShareholderThreshold", "label": "United States shareholder test, ownership of a foreign corporation", "value": { "kind": "scalar", "unit": "ratio", "value": 0.1 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations", "url": "https://www.irs.gov/pub/irs-pdf/i5471.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-5471", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:8f5bbb612af7e37eb19326d74110d1f3befed2167bb9edf10c454d49fa506bfd", "locator": "Instructions for Form 5471, U.S. shareholder, IRC 951(b) and 958", "quote": "person who owns (directly, indirectly, or constructively, within the meaning of section 958(a) and (b)) 10% or more of the total combined voting power or value of shares of all classes of stock of a section 965 SFC. See section 951(b)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Voting power OR value, and ownership counted directly, indirectly AND constructively. The constructive rules attribute stock between family members and through entities, which is how somebody who owns nothing on paper becomes a United States shareholder of a company a relative controls." }, { "id": "us.expatriation.certification_years", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "test", "concept": "expatriation.certificationYears", "label": "Covered expatriate certification period, years of federal tax compliance", "value": { "kind": "scalar", "unit": "years", "value": 5 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 8854, Initial and Annual Expatriation Statement", "url": "https://www.irs.gov/pub/irs-pdf/i8854.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:59c2b1eb262bc023f30407be3146864a16d380f60bc69cb062ac7eb07fa92c04", "locator": "Instructions for Form 8854, Covered expatriate, third bullet, IRC 877A(g)(1)(A) and 877(a)(2)(C)", "quote": "You fail to certify on Form 8854 that you have complied with all federal tax obligations for the 5 tax years preceding the date of your expatriation." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "The third test, and the only one that does not depend on money at all. Somebody with no assets and no liability becomes a covered expatriate by failing to certify, which is why this is the test that catches people who assumed they were too small to be caught by anything." }, { "id": "us.expatriation.exclusion_amount.ty2024", "jurisdiction": "US", "taxYear": 2024, "effectiveFrom": "2024-01-01", "effectiveTo": "2024-12-31", "domain": "exclusion", "concept": "expatriation.exclusionAmount", "label": "Mark-to-market exclusion for a covered expatriate, tax year 2024", "value": { "kind": "scalar", "unit": "money", "value": 86600000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:769335c245f27012c9d33ce4c382cd7beeba862cd459c6ac455aa442eaebfb61", "locator": "Rev. Proc. 2023-34, implementing IRC 877A(a)(3)", "quote": "Tax Responsibilities of Expatriation. For taxable years beginning in 2024, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $866,000 pursuant to § 877A(a)(3)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Reduces the deemed gain, not the tax and not the assets. A covered expatriate is treated as having sold everything the day before expatriating, and this amount comes off the resulting net gain." }, { "id": "us.expatriation.exclusion_amount.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "exclusion", "concept": "expatriation.exclusionAmount", "label": "Mark-to-market exclusion for a covered expatriate, tax year 2025", "value": { "kind": "scalar", "unit": "money", "value": 89000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:c7592d41e470d047d2f36416bf6cc4e9da7bee92b23a128bf1672941ab272a82", "locator": "Rev. Proc. 2024-40, implementing IRC 877A(a)(3)", "quote": "Tax Responsibilities of Expatriation. For taxable years beginning in 2025, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $890,000 pursuant to § 877A(a)(3)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Reduces the deemed gain, not the tax and not the assets. A covered expatriate is treated as having sold everything the day before expatriating, and this amount comes off the resulting net gain.", "supersedes": "us.expatriation.exclusion_amount.ty2024" }, { "id": "us.expatriation.exclusion_amount.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "exclusion", "concept": "expatriation.exclusionAmount", "label": "Mark-to-market exclusion for a covered expatriate, tax year 2026", "value": { "kind": "scalar", "unit": "money", "value": 91000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:e557516b38a6dcac1bf6175558a55c18d5c5f176ba826b7e25cdb727e378705d", "locator": "Rev. Proc. 2025-32, implementing IRC 877A(a)(3)", "quote": "Tax Responsibilities of Expatriation. For taxable years beginning in 2026, the amount that would be includible in the gross income of a covered expatriate by reason of § 877A(a)(1) is reduced (but not below zero) by $910,000 pursuant to § 877A(a)(3)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Reduces the deemed gain, not the tax and not the assets. A covered expatriate is treated as having sold everything the day before expatriating, and this amount comes off the resulting net gain.", "supersedes": "us.expatriation.exclusion_amount.ty2025" }, { "id": "us.expatriation.income_tax_test.ty2024", "jurisdiction": "US", "taxYear": 2024, "effectiveFrom": "2024-01-01", "effectiveTo": "2024-12-31", "domain": "test", "concept": "expatriation.incomeTaxTest", "label": "Covered expatriate income tax test, average annual net income tax, 2024", "value": { "kind": "scalar", "unit": "money", "value": 20100000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:0bc35f9f7990c9ce731039b421a717a007064eb61fc279da4cea566cecff3dc9", "locator": "Rev. Proc. 2023-34, implementing IRC 877A(g)(1)(A) and 877(a)(2)(A)", "quote": "Expatriation to Avoid Tax. For calendar year 2024, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual's \"average annual net income tax\" under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $201,000." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Average annual NET INCOME TAX over the five years ending before expatriation, which is the tax itself and not the income. Somebody earning well above this figure while paying foreign tax credited against a small United States liability can be far below the test." }, { "id": "us.expatriation.income_tax_test.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "test", "concept": "expatriation.incomeTaxTest", "label": "Covered expatriate income tax test, average annual net income tax, 2025", "value": { "kind": "scalar", "unit": "money", "value": 20600000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:3ed387381497fed204da9a64770267b719169bb40d078454bc6fcc49c7f99805", "locator": "Rev. Proc. 2024-40, implementing IRC 877A(g)(1)(A) and 877(a)(2)(A)", "quote": "Expatriation to Avoid Tax. For calendar year 2025, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual's \"average annual net income tax\" under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $206,000." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Average annual NET INCOME TAX over the five years ending before expatriation, which is the tax itself and not the income. Somebody earning well above this figure while paying foreign tax credited against a small United States liability can be far below the test.", "supersedes": "us.expatriation.income_tax_test.ty2024" }, { "id": "us.expatriation.income_tax_test.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "test", "concept": "expatriation.incomeTaxTest", "label": "Covered expatriate income tax test, average annual net income tax, 2026", "value": { "kind": "scalar", "unit": "money", "value": 21100000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:8f9a445a92428aed393c04dd1b5719c4c6138c54a1dbb4f6477d6f7fd29caf52", "locator": "Rev. Proc. 2025-32, implementing IRC 877A(g)(1)(A) and 877(a)(2)(A)", "quote": "Expatriation to Avoid Tax. For calendar year 2026, under § 877A(g)(1)(A), unless an exception under § 877A(g)(1)(B) applies, an individual is a covered expatriate if the individual's \"average annual net income tax\" under § 877(a)(2)(A) for the five taxable years ending before the expatriation date is more than $211,000." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Average annual NET INCOME TAX over the five years ending before expatriation, which is the tax itself and not the income. Somebody earning well above this figure while paying foreign tax credited against a small United States liability can be far below the test.", "supersedes": "us.expatriation.income_tax_test.ty2025" }, { "id": "us.expatriation.net_worth_test", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "test", "concept": "expatriation.netWorthTest", "label": "Covered expatriate net worth test", "value": { "kind": "scalar", "unit": "money", "value": 200000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 8854, Initial and Annual Expatriation Statement", "url": "https://www.irs.gov/pub/irs-pdf/i8854.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/expatriation-tax", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:ed43de01d2b971adb1df4e6edfc6db9a2e2095788f126d1c98fa920c7dc08aea", "locator": "Instructions for Form 8854, Covered expatriate, second bullet, IRC 877A(g)(1)(A) and 877(a)(2)(B)", "quote": "Your net worth was $2 million or more on the date of your expatriation." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Not indexed for inflation, which is the fact that changes over time without the number changing. It was set in 2004 and every year of asset price growth since has moved more people over it." }, { "id": "us.f3520.gift_threshold.foreign_entity.ty2024", "jurisdiction": "US", "taxYear": 2024, "effectiveFrom": "2024-01-01", "effectiveTo": "2024-12-31", "domain": "threshold", "concept": "f3520.giftThresholdEntity", "label": "Form 3520 reporting threshold, gifts from foreign corporations or partnerships, tax year 2024", "value": { "kind": "scalar", "unit": "money", "value": 1957000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf", "landingUrl": "https://www.irs.gov/businesses/gifts-from-foreign-person", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:a92e7efea66dd305750f518e6e2516ace81126b2c3c97f41725dce3e2120b9fb", "locator": "Rev. Proc. 2023-34, implementing IRC 6039F", "quote": "Large Gifts Received from Foreign Persons. For taxable years beginning in 2024, § 6039F authorizes the Secretary of the Treasury or her delegate to require recipients of gifts from certain foreign persons to report these gifts if the aggregate value of gifts received in the taxable year exceeds $19,570." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Indexed annually, which is the whole difference between this threshold and the $100,000 one. A page stating a single figure for gifts from a foreign entity is stating last year's, or next year's, and the two are only a few hundred dollars apart, which is exactly what makes the error survive." }, { "id": "us.f3520.gift_threshold.foreign_entity.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "f3520.giftThresholdEntity", "label": "Form 3520 reporting threshold, gifts from foreign corporations or partnerships, tax year 2025", "value": { "kind": "scalar", "unit": "money", "value": 2011600, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf", "landingUrl": "https://www.irs.gov/businesses/gifts-from-foreign-person", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:4698429ef57685e223e35fad71adc1e1c02147ad4d695667f34c8680f91500b1", "locator": "Rev. Proc. 2024-40, implementing IRC 6039F", "quote": "Large Gifts Received from Foreign Persons. For taxable years beginning in 2025, § 6039F authorizes the Secretary of the Treasury or her delegate to require recipients of gifts from certain foreign persons to report these gifts if the aggregate value of gifts received in the taxable year exceeds $20,116." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Indexed annually, which is the whole difference between this threshold and the $100,000 one. A page stating a single figure for gifts from a foreign entity is stating last year's, or next year's, and the two are only a few hundred dollars apart, which is exactly what makes the error survive.", "supersedes": "us.f3520.gift_threshold.foreign_entity.ty2024" }, { "id": "us.f3520.gift_threshold.foreign_entity.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "threshold", "concept": "f3520.giftThresholdEntity", "label": "Form 3520 reporting threshold, gifts from foreign corporations or partnerships, tax year 2026", "value": { "kind": "scalar", "unit": "money", "value": 2057300, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "landingUrl": "https://www.irs.gov/businesses/gifts-from-foreign-person", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:4aa459ed6a86474b4f35b2ecbdce6c40a651414429458a7e6556504e91cbadf0", "locator": "Rev. Proc. 2025-32, implementing IRC 6039F", "quote": "Large Gifts Received from Foreign Persons. For taxable years beginning in 2026, § 6039F authorizes the Secretary of the Treasury or the Secretary's delegate to require recipients of gifts from certain foreign persons to report these gifts if the aggregate value of gifts received in the taxable year exceeds $20,573." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Indexed annually, which is the whole difference between this threshold and the $100,000 one. A page stating a single figure for gifts from a foreign entity is stating last year's, or next year's, and the two are only a few hundred dollars apart, which is exactly what makes the error survive.", "supersedes": "us.f3520.gift_threshold.foreign_entity.ty2025" }, { "id": "us.f3520.gift_threshold.nonresident_alien", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f3520.giftThreshold", "label": "Form 3520 reporting threshold, gifts or bequests from a nonresident alien individual or foreign estate", "value": { "kind": "scalar", "unit": "money", "value": 10000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "Gifts from foreign person", "url": "https://www.irs.gov/businesses/gifts-from-foreign-person", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:6f7351dd2d126aaa1e31fb00c2d1cb1f9662dd81e8c00143fc0b72dc489f71a4", "locator": "Gifts from foreign person, reporting threshold for a nonresident alien individual or foreign estate, IRC 6039F", "quote": "you are required to report the receipt of such gifts or bequests only if the aggregate amount received from that nonresident alien or foreign estate, or foreign person that you know or have reason to know are related to the nonresident alien or foreign estate, exceeds $100,000 during the taxable year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Not indexed, unlike the entity threshold, and aggregated across related donors. A parent and a sibling abroad sending separate gifts are added together. Reporting a gift is not paying tax on it: a gift from a foreign person is not income to the recipient, and the filing exists so the Service can see it." }, { "id": "us.f3520.penalty.distribution_rate", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "f3520.penaltyRate", "label": "Form 3520 penalty, unreported distribution from a foreign trust", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts", "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:404c32ba3c9d8964326bee9d5a4f42428afd5cf75d546ba645ca392ba10f8f5a", "locator": "Instructions for Form 3520, Penalties, IRC 6677(a), Part III failure", "quote": "35% of the gross value of the distributions received from a foreign trust for failure by a U.S. person to report receipt of the distribution in Part III." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f3520.penalty.minimum", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "f3520.penaltyMinimum", "label": "Form 3520 initial penalty, minimum", "value": { "kind": "scalar", "unit": "money", "value": 1000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts", "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:0e4c4f17b5f374bf6c0febeda22d2684acb27cbbfe666e76c03c07345a03905a", "locator": "Instructions for Form 3520, Penalties, IRC 6677(a)", "quote": "the initial penalty is equal to the greater of $10,000 or the following (as applicable)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "A floor, not a cap, and the word doing the work is \"initial\". Further penalties accrue once the Service has given notice and ninety days have passed." }, { "id": "us.f3520.penalty.owner_rate", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "f3520.penaltyRate", "label": "Form 3520 penalty, owner of a foreign grantor trust that fails to file Form 3520-A", "value": { "kind": "scalar", "unit": "ratio", "value": 0.05 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts", "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:0f30929acbb19e2eb5952d2060349bc2ad57ff51ff5f30c9d9112d0d7c908a6f", "locator": "Instructions for Form 3520, Penalties, IRC 6677(b), section 6048(b) failure", "quote": "5% of the gross value of the portion of the foreign trust's assets treated as owned by a U.S. person under the grantor trust rules (sections 671 through 679), if the foreign trust (a) fails to file a timely Form 3520-A and furnish the required annual statements to its U.S. owners and U.S. beneficiaries; or (b) does not furnish all of the information required by section 6048(b) or includes incorrect information." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Charged to the United States owner for a failure by the TRUST. A foreign trustee who has never heard of Form 3520-A is not the person the penalty lands on." }, { "id": "us.f3520.penalty.transfer_rate", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "f3520.penaltyRate", "label": "Form 3520 penalty, unreported transfer to a foreign trust", "value": { "kind": "scalar", "unit": "ratio", "value": 0.35 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts", "url": "https://www.irs.gov/pub/irs-pdf/i3520.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-3520", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:28af911e80c355fb8b70270b42c8dab5c7c9d9dcd235e3c75101470c3dd0eeff", "locator": "Instructions for Form 3520, Penalties, IRC 6677(a), Part I failure", "quote": "35% of the gross value of any property transferred to a foreign trust for failure by a U.S. transferor to report the creation of or transfer to a foreign trust in Part I." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "On the GROSS value transferred, not on any gain and not on any income the trust earned. A transfer that produced no income at all still carries it." }, { "id": "us.f8621.de_minimis.marriedJoint", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8621.deMinimis", "label": "Form 8621 filing exception, aggregate PFIC stock value, married filing jointly", "scope": { "filingStatus": [ "marriedJoint" ] }, "value": { "kind": "scalar", "unit": "money", "value": 5000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund", "url": "https://www.irs.gov/pub/irs-pdf/i8621.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8621", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:ff5a733130daceb46a0bd115c510a6300bb7454d62e4c0b0e62710926085c666", "locator": "Instructions for Form 8621, Exceptions From Filing, IRC 1298(f) regulations, de minimis test", "quote": "has a value of $25,000 or less ($50,000 or less in the case of a joint return) on the last day of the U.S. person's tax year and on any day during the tax year on which the U.S. person disposes of stock of the foreign corporation;" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8621.de_minimis.single", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8621.deMinimis", "label": "Form 8621 filing exception, aggregate PFIC stock value, not filing jointly", "scope": { "filingStatus": [ "single", "marriedSeparate", "headOfHousehold" ] }, "value": { "kind": "scalar", "unit": "money", "value": 2500000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund", "url": "https://www.irs.gov/pub/irs-pdf/i8621.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8621", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:ff5a733130daceb46a0bd115c510a6300bb7454d62e4c0b0e62710926085c666", "locator": "Instructions for Form 8621, Exceptions From Filing, IRC 1298(f) regulations, de minimis test", "quote": "has a value of $25,000 or less ($50,000 or less in the case of a joint return) on the last day of the U.S. person's tax year and on any day during the tax year on which the U.S. person disposes of stock of the foreign corporation;" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "An exception from FILING, and only from filing. It does not exempt the shareholder from the section 1291 tax on an excess distribution or a disposition, and it is lost entirely if there is an excess distribution or a recognised gain in the year." }, { "id": "us.f8621.excess_distribution.multiple", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "test", "concept": "f8621.excessDistributionMultiple", "label": "Excess distribution test, multiple of the average of the three preceding years", "value": { "kind": "scalar", "unit": "ratio", "value": 1.25 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund", "url": "https://www.irs.gov/pub/irs-pdf/i8621.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8621", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:42434b4902b1a57c1d28948713a4f356c3fb7dba9c0c2df8b0220093855f2120", "locator": "Instructions for Form 8621, Excess distribution, IRC 1291(b)", "quote": "An excess distribution is the part of the distribution received from a section 1291 fund in the current tax year that is greater than 125% of the average distributions received in respect of such stock by the shareholder during the 3 preceding tax years (or, if shorter, the portion of the shareholder's holding period before the current tax year)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "The first distribution a shareholder ever receives has no three preceding years to average, so the threshold is zero and the whole distribution is an excess distribution. A fund bought and distributed from in the same year is the worst case rather than the simplest." }, { "id": "us.f8833.penalty.c_corporation", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "f8833.penalty", "label": "Penalty for failing to disclose a treaty-based return position, C corporation", "value": { "kind": "scalar", "unit": "money", "value": 1000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)", "url": "https://www.irs.gov/pub/irs-pdf/f8833.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8833", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:f979165d5f5068300cc783d3d8af7a4cf237f5df83fdb56f475c8ef9e1ea7266", "locator": "Form 8833, General Information, Penalty for failure to disclose, IRC 6712", "quote": "Failure to disclose a treaty-based return position may result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8833.penalty.individual", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "f8833.penalty", "label": "Penalty for failing to disclose a treaty-based return position, individual", "value": { "kind": "scalar", "unit": "money", "value": 100000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)", "url": "https://www.irs.gov/pub/irs-pdf/f8833.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-8833", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:f979165d5f5068300cc783d3d8af7a4cf237f5df83fdb56f475c8ef9e1ea7266", "locator": "Form 8833, General Information, Penalty for failure to disclose, IRC 6712", "quote": "Failure to disclose a treaty-based return position may result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Per failure, per year, and it is charged for the non-disclosure rather than for the position. A treaty position that is entirely correct and simply undisclosed attracts it." }, { "id": "us.f8938.threshold.abroad.mfj.anyTime", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, abroad filer, mfj, any time in year", "scope": { "livesAbroad": true, "filingStatus": [ "marriedJoint" ], "measurement": "anyTime" }, "value": { "kind": "scalar", "unit": "money", "value": 60000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:08697c65ed17992bb83769eb02a1b6399297b447381e65e6847d1cf3cae4a00a", "locator": "IRC 6038D, reporting threshold table, abroad mfj anyTime", "quote": "You must file a Form 8938 if you must file an income tax return and: You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $400,000 on the last day of the tax year or more than $600,000 at any time during the year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.abroad.mfj.lastDay", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, abroad filer, mfj, last day of year", "scope": { "livesAbroad": true, "filingStatus": [ "marriedJoint" ], "measurement": "lastDay" }, "value": { "kind": "scalar", "unit": "money", "value": 40000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:08697c65ed17992bb83769eb02a1b6399297b447381e65e6847d1cf3cae4a00a", "locator": "IRC 6038D, reporting threshold table, abroad mfj lastDay", "quote": "You must file a Form 8938 if you must file an income tax return and: You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $400,000 on the last day of the tax year or more than $600,000 at any time during the year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.abroad.single.anyTime", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, abroad filer, single, any time in year", "scope": { "livesAbroad": true, "filingStatus": [ "single", "marriedSeparate", "headOfHousehold" ], "measurement": "anyTime" }, "value": { "kind": "scalar", "unit": "money", "value": 30000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:5ee25a837a93526634af7e7074ab0e33ebca5887d27c72069fa1218bd44b06c7", "locator": "IRC 6038D, reporting threshold table, abroad single anyTime", "quote": "You are not a married person filing a joint income tax return and the total value of your specified foreign financial assets is more than $200,000 on the last day of the tax year or more than $300,000 at any time during the year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.abroad.single.lastDay", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, abroad filer, single, last day of year", "scope": { "livesAbroad": true, "filingStatus": [ "single", "marriedSeparate", "headOfHousehold" ], "measurement": "lastDay" }, "value": { "kind": "scalar", "unit": "money", "value": 20000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:5ee25a837a93526634af7e7074ab0e33ebca5887d27c72069fa1218bd44b06c7", "locator": "IRC 6038D, reporting threshold table, abroad single lastDay", "quote": "You are not a married person filing a joint income tax return and the total value of your specified foreign financial assets is more than $200,000 on the last day of the tax year or more than $300,000 at any time during the year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.domestic.mfj.anyTime", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, domestic filer, mfj, any time in year", "scope": { "livesAbroad": false, "filingStatus": [ "marriedJoint" ], "measurement": "anyTime" }, "value": { "kind": "scalar", "unit": "money", "value": 15000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2", "locator": "IRC 6038D, reporting threshold table, domestic mfj anyTime", "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.domestic.mfj.lastDay", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, domestic filer, mfj, last day of year", "scope": { "livesAbroad": false, "filingStatus": [ "marriedJoint" ], "measurement": "lastDay" }, "value": { "kind": "scalar", "unit": "money", "value": 10000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2", "locator": "IRC 6038D, reporting threshold table, domestic mfj lastDay", "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.domestic.mfs.anyTime", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, domestic filer, mfs, any time in year", "scope": { "livesAbroad": false, "filingStatus": [ "marriedSeparate" ], "measurement": "anyTime" }, "value": { "kind": "scalar", "unit": "money", "value": 7500000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:b0b20b735cbcb455221fdb20239e6fc2cb25caad378528723ceefcd7c69dceaa", "locator": "IRC 6038D, reporting threshold table, domestic mfs anyTime", "quote": "You are married filing separate income tax returns and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.domestic.mfs.lastDay", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, domestic filer, mfs, last day of year", "scope": { "livesAbroad": false, "filingStatus": [ "marriedSeparate" ], "measurement": "lastDay" }, "value": { "kind": "scalar", "unit": "money", "value": 5000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:b0b20b735cbcb455221fdb20239e6fc2cb25caad378528723ceefcd7c69dceaa", "locator": "IRC 6038D, reporting threshold table, domestic mfs lastDay", "quote": "You are married filing separate income tax returns and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.domestic.single.anyTime", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, domestic filer, single, any time in year", "scope": { "livesAbroad": false, "filingStatus": [ "single", "headOfHousehold" ], "measurement": "anyTime" }, "value": { "kind": "scalar", "unit": "money", "value": 7500000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2", "locator": "IRC 6038D, reporting threshold table, domestic single anyTime", "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.f8938.threshold.domestic.single.lastDay", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "f8938.threshold", "label": "Form 8938 threshold, domestic filer, single, last day of year", "scope": { "livesAbroad": false, "filingStatus": [ "single", "headOfHousehold" ], "measurement": "lastDay" }, "value": { "kind": "scalar", "unit": "money", "value": 5000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Summary of FATCA reporting for U.S. taxpayers", "url": "https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:559bad6388a2cbed86bdcb6342e7fffd162beee938ed782e2b96328340a8f1b2", "locator": "IRC 6038D, reporting threshold table, domestic single lastDay", "quote": "You must file Form 8938 if you must file an income tax return and: You are unmarried and the total value of your specified foreign financial assets is more than $50,000 on the last day of the tax year or more than $75,000 at any time during the tax year You are married filing a joint income tax return and the total value of your specified foreign financial assets is more than $100,000 on the last day of the tax year or more than $150,000 at any time during the tax year." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.fbar.threshold.aggregate", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "fbar.threshold", "label": "FBAR filing threshold, aggregate value of foreign financial accounts", "scope": { "measurement": "anyTime" }, "value": { "kind": "scalar", "unit": "money", "value": 1000000, "currency": "USD" }, "source": { "authorityId": "US-FINCEN", "authority": "FINCEN", "authorityName": "Financial Crimes Enforcement Network, via IRS", "documentTitle": "Report of Foreign Bank and Financial Accounts (FBAR)", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:d429970dfe211d85e02370b2c3f66b75091db654f1a061d9922ed00a868dece9", "locator": "31 CFR 1010.350, aggregate value test", "quote": "person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report: a financial interest in or signature or other authority over at least one financial account located outside the United States if the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Aggregate across all foreign accounts, tested at any point in the calendar year, not on the last day." }, { "id": "us.feie.exclusion_amount.ty2024", "jurisdiction": "US", "taxYear": 2024, "effectiveFrom": "2024-01-01", "effectiveTo": "2024-12-31", "domain": "exclusion", "concept": "feie.exclusionAmount", "label": "Foreign earned income exclusion, tax year 2024", "value": { "kind": "scalar", "unit": "money", "value": 12650000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2023-34, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-23-34.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:e909a4c9701296b5c877f4c575e0d3ad38f24fabadc0ec4c433e38f905d9ccf1", "locator": "Rev. Proc. 2023-34 section 3.39, implementing IRC 911(b)(2)(D)(i)", "quote": "39 Foreign Earned Income Exclusion. For taxable years beginning in 2024, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $126,500." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Applies to the 2024 tax year, filed during 2025. Do not present this as \"the 2025 figure\": the filing season year and the tax year are different things and conflating them is the most common error on competing pages." }, { "id": "us.feie.exclusion_amount.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "exclusion", "concept": "feie.exclusionAmount", "label": "Foreign earned income exclusion, tax year 2025", "value": { "kind": "scalar", "unit": "money", "value": 13000000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2024-40, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-24-40.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:e27fbbb395afdcd9e8fcc0d71a8e88025e01144d57f10f291220dbd7caf6bca9", "locator": "Rev. Proc. 2024-40 section 3.39, implementing IRC 911(b)(2)(D)(i)", "quote": "39 Foreign Earned Income Exclusion. For taxable years beginning in 2025, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $130,000." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Applies to the 2025 tax year, filed during 2026. Do not present this as \"the 2026 figure\": the filing season year and the tax year are different things and conflating them is the most common error on competing pages.", "supersedes": "us.feie.exclusion_amount.ty2024" }, { "id": "us.feie.exclusion_amount.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "exclusion", "concept": "feie.exclusionAmount", "label": "Foreign earned income exclusion, tax year 2026", "value": { "kind": "scalar", "unit": "money", "value": 13290000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "landingUrl": "https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:8d2b5f930ad15fcf07c9cede9000b6e8ab699380399005546f28eaa6af8bc70a", "locator": "Rev. Proc. 2025-32 section 3.39, implementing IRC 911(b)(2)(D)(i)", "quote": "39 Foreign Earned Income Exclusion. For taxable years beginning in 2026, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $132,900." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Applies to the 2026 tax year, filed during 2027. Do not present this as \"the 2027 figure\": the filing season year and the tax year are different things and conflating them is the most common error on competing pages.", "supersedes": "us.feie.exclusion_amount.ty2025" }, { "id": "us.fica.medicare.rate.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "rate", "concept": "fica.medicareRate", "label": "Medicare tax, employee share", "value": { "kind": "scalar", "unit": "ratio", "value": 0.014499999999999999 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed", "locator": "Topic 751, Social Security and Medicare withholding rates", "quote": "Social Security and Medicare withholding rates | Internal Revenue Service Skip to main content An official website of the United States government Here's how you know Here's how you know Official websites use .gov A .gov website belongs to an official government organization in the United States. Secure .gov websites use HTTPS A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive i" }, "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "notes": "No wage base limit. All covered wages are subject to Medicare tax.", "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, employee social security contribution rates", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed", "locator": "USA / fica.medicareRate / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "1.45" } ] }, { "id": "us.fica.social_security.rate.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "rate", "concept": "fica.socialSecurityRate", "label": "Social Security tax, employee share", "value": { "kind": "scalar", "unit": "ratio", "value": 0.062 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed", "locator": "Topic 751, Social Security and Medicare withholding rates", "quote": "Social Security and Medicare withholding rates | Internal Revenue Service Skip to main content An official website of the United States government Here's how you know Here's how you know Official websites use .gov A .gov website belongs to an official government organization in the United States. Secure .gov websites use HTTPS A lock ( ) or https:// means you've safely connected to the .gov website. Share sensitive i" }, "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, employee social security contribution rates", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:ccb25c7810befe6341a8353bc51f2df272bc571793ae19f86e568b24233217ed", "locator": "USA / fica.socialSecurityRate / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "6.20" } ] }, { "id": "us.fica.social_security.wage_base.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "threshold", "concept": "fica.socialSecurityWageBase", "label": "Social Security wage base limit, 2026", "value": { "kind": "scalar", "unit": "money", "value": 18450000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:a187d908fbd74964cff6fcd7e52fc2ca6605e4596365cb54a4a08942950088d6", "locator": "Topic 751, Wage base limits", "quote": "Wage base limits Only the Social Security tax has a wage base limit. The wage base limit is the maximum wage that's subject to the tax for that year. For earnings in 2026, this base limit is $184,500. Refer to \"What's New\" in Publication 15 for the current wage limit for Social Security wages. There" }, "verification": { "status": "ingested", "testIds": [], "secondPassBy": "oecd-sdmx", "secondPassAt": "2026-09-08" }, "confidence": "high", "maxAgeDays": 400, "crossCheck": [ { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Tax Database, employee social security contribution rates", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_SSC@DF_SSC_EMPLOYEE,/all?startPeriod=2025", "retrievedAt": "2026-09-08", "retrievedBy": "api", "contentHash": "sha256:a187d908fbd74964cff6fcd7e52fc2ca6605e4596365cb54a4a08942950088d6", "locator": "USA / fica.socialSecurityWageBase / period 2025 (our rule is taxYear 2026; periods do not align)", "quote": "176100" } ] }, { "id": "us.ftc.carryback_years", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "credit", "concept": "ftc.carrybackYears", "label": "Foreign tax credit carryback period", "value": { "kind": "scalar", "unit": "years", "value": 1 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 1116, Foreign Tax Credit", "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:39f2a111381733fdd4996c4222b62816e0db078bb36ba53131895ca809850927", "locator": "Instructions for Form 1116, Carryback and Carryover, implementing IRC 904(c)", "quote": "You can carry back 1 year and then forward 10 years any foreign tax you paid or accrued to any foreign country or U.S. territory (reduced as described under Line 12, later) on income in a separate category that is more than the limitation." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.ftc.carryforward_years", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "credit", "concept": "ftc.carryforwardYears", "label": "Foreign tax credit carryover period", "value": { "kind": "scalar", "unit": "years", "value": 10 }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 1116, Foreign Tax Credit", "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:39f2a111381733fdd4996c4222b62816e0db078bb36ba53131895ca809850927", "locator": "Instructions for Form 1116, Carryback and Carryover, implementing IRC 904(c)", "quote": "You can carry back 1 year and then forward 10 years any foreign tax you paid or accrued to any foreign country or U.S. territory (reduced as described under Line 12, later) on income in a separate category that is more than the limitation." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "One year back, ten forward, and the order is not optional: the carryback is used before any carryover. The period runs per separate category of income, so a credit stranded in the passive basket does not become usable because the general basket has room." }, { "id": "us.ftc.election_threshold.marriedJoint", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "ftc.electionThreshold", "label": "Foreign tax credit without Form 1116, creditable foreign tax ceiling, married filing jointly", "scope": { "filingStatus": [ "marriedJoint" ] }, "value": { "kind": "scalar", "unit": "money", "value": 60000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 1116, Foreign Tax Credit", "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:752bb568f93e70317bec0f30f047ba17dad22a9331f2e2e74486c92fdb74ccce", "locator": "Instructions for Form 1116, Election To Claim the Foreign Tax Credit Without Filing Form 1116, implementing IRC 904(j)", "quote": "Your total creditable foreign taxes aren't more than $300 ($600 if married filing a joint return)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.ftc.election_threshold.single", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "ftc.electionThreshold", "label": "Foreign tax credit without Form 1116, creditable foreign tax ceiling, not filing jointly", "scope": { "filingStatus": [ "single", "marriedSeparate", "headOfHousehold" ] }, "value": { "kind": "scalar", "unit": "money", "value": 30000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_INSTRUCTIONS", "authorityName": "Internal Revenue Service", "documentTitle": "Instructions for Form 1116, Foreign Tax Credit", "url": "https://www.irs.gov/pub/irs-pdf/i1116.pdf", "landingUrl": "https://www.irs.gov/forms-pubs/about-form-1116", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:752bb568f93e70317bec0f30f047ba17dad22a9331f2e2e74486c92fdb74ccce", "locator": "Instructions for Form 1116, Election To Claim the Foreign Tax Credit Without Filing Form 1116, implementing IRC 904(j)", "quote": "Your total creditable foreign taxes aren't more than $300 ($600 if married filing a joint return)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "A ceiling on the credit, not on the income. Below it the credit goes straight on the return with no Form 1116, and the price of taking that shortcut is that no unused credit is carried anywhere: the carryback and carryover exist only for a credit computed on the form." }, { "id": "us.income_tax.bands.single.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "rate", "concept": "incomeTax.bands", "label": "US federal income tax, unmarried individuals, tax year 2026", "scope": { "filingStatus": [ "single" ] }, "value": { "kind": "brackets", "unit": "ratio", "currency": "USD", "brackets": [ { "from": 0, "to": 1240000, "rate": 0.1 }, { "from": 1240000, "to": 5040000, "rate": 0.12, "baseAmount": 124000 }, { "from": 5040000, "to": 10570000, "rate": 0.22, "baseAmount": 580000 }, { "from": 10570000, "to": 20177500, "rate": 0.24, "baseAmount": 1796600 }, { "from": 20177500, "to": 25622500, "rate": 0.32, "baseAmount": 4102400 }, { "from": 25622500, "to": 64060000, "rate": 0.35, "baseAmount": 5844800 }, { "from": 64060000, "to": null, "rate": 0.37, "baseAmount": 19297925 } ] }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "landingUrl": "https://www.irs.gov/newsroom/inflation-adjusted-tax-items-by-tax-year", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:3ee231b94bb9c25dd56b989d42ce869c55b5daa747923ff7dbbe8e79d35a1b85", "locator": "Rev. Proc. 2025-32 section 3.01, Table 3, section 1(j)(2)(C)", "quote": "TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $12,400 10% of the taxable income Over $12,400 but $1,240 plus 12% of not over $50,400 the excess over $12,400 Over $50,400 but $5,800 plus 22% of not over $105,700 the excess over $50,400 Over $105,700 but $17,966 plus 24% of no" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Federal only. No state or city income tax is modelled." }, { "id": "us.income_tax.standard_deduction.single.ty2026", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": "2026-12-31", "domain": "exclusion", "concept": "incomeTax.standardDeduction", "label": "US standard deduction, unmarried, tax year 2026", "scope": { "filingStatus": [ "single" ] }, "value": { "kind": "scalar", "unit": "money", "value": 1610000, "currency": "USD" }, "source": { "authorityId": "US-IRS", "authority": "IRS_REV_PROC", "authorityName": "Internal Revenue Service", "documentTitle": "Rev. Proc. 2025-32, annual inflation adjustments", "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf", "landingUrl": "https://www.irs.gov/newsroom/inflation-adjusted-tax-items-by-tax-year", "retrievedAt": "2026-09-06", "retrievedBy": "file", "contentHash": "sha256:413bea9679ec70ac4ab977fc4f9b2866f11625cdc1cf9c8ffc5035d13909f197", "locator": "Rev. Proc. 2025-32 section 3.14(1), section 63(c)(2)", "quote": ".14 Standard Deduction. (1) In general. For taxable years beginning in 2026, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns and Surviving Spouses $32,200 (§ 1(j)(2)(A)) Heads of Households (§ 1(j)(2)(B)) $24,150 Unmarried Individuals (other than Sur" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 }, { "id": "us.ref_average_combined_rate.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW100", "label": "Average income tax and employee social security combined at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.24314295000000002 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1a88cb1e9db16b274ec8dcb80a2c4ba466436c14ed7edced63866ba6025402f3", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_RITEESSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,24.314295,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_combined_rate.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW167", "label": "Average income tax and employee social security combined at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.29182853000000003 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:75a26837aac58fef76d740d489099d03f742424ec1aa610d27d11c53a22641ad", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_RITEESSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,29.182853,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_combined_rate.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageCombinedRate.AW67", "label": "Average income tax and employee social security combined at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21449259 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f2fda2ae150334092b5f08ab3b3b4795506a49078781bce97837d41dbf9305c1", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_RITEESSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_RITEESSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,21.449259,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_employee_ssc_rate.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW100", "label": "Average employee social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0765 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:bfbb5aec2c79660bf53478012d2d815b3cf81d8e6038229973ccda82989bad20", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,7.65,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_employee_ssc_rate.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW167", "label": "Average employee social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0765 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f0f1264ead54a461e9254c6a89847643780fd96dfd512428721c44e50ad2f057", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,7.65,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_employee_ssc_rate.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageEmployeeSscRate.AW67", "label": "Average employee social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.0765 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:752e3093960cba7197e996fe08c950c8206e80c9a256f12c491d58648481b13d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_R_EMPEE_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_R_EMPEE_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,7.65,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_income_tax_rate.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW100", "label": "Average income tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.16664294999999998 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:ea990678ce6733208299d0fbb4b66ff3eeef5c00ed3637b95603c90a5899a30f", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_ITR PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_ITR,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,16.664295,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_income_tax_rate.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW167", "label": "Average income tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.21532853 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:b1d03eac8e748ed5ca8c4b92d2aea5e048d9fa1c496a1aae923ab00fe8d7749d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_ITR PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_ITR,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,21.532853,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_average_income_tax_rate.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.averageIncomeTaxRate.AW67", "label": "Average income tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.13799259 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:940a0dfa6b1847c0a42e5c6f9fc9684aaace46d5da2e28b9735d30a08c39d3db", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_ITR PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_ITR,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,13.799259,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "All income taxes taken, including any levied below central government, as a share of gross earnings. This is an outcome the OECD computes, not a statutory rate, which is why it is lower than any band rate the schedule shows. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_employer_ssc_rate.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW100", "label": "Employer social security rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08087023 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:c795246cd5d3e6f3b1dc43cf3999bfd8403f20525cffbe63d15558a475baa709", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,8.087023,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_employer_ssc_rate.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW167", "label": "Employer social security rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.07911691 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:13f834ece6808d0d768b3e244285c9e3d8568091717af63a637ff9d6d8bd310c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,7.911691,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_employer_ssc_rate.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.employerSscRate.AW67", "label": "Employer social security rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.08302274000000001 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:18996f0efa2b2b8b7d5335420422c71cc1e1a72de11c316fa0e7bc99ac9a7a2c", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA AV_R_EMPER_SSC PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,AV_R_EMPER_SSC,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,8.302274,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Excluded from every take-home figure on this site, because it never appears in your gross pay. It is published here because a reference page reports what the source publishes; leaving it out would be editing the source. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_gross_earnings.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW100", "label": "Gross earnings before tax at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 7352008, "currency": "USD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:eea5406737aafa0322d4d39b2bcdc44988244d37d478f132ae51a8988a2d0c93", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA GEBT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,GEBT,XDC,S_C0,AW100,_Z,A,2025,73520.082531,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_gross_earnings.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW167", "label": "Gross earnings before tax at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 12277854, "currency": "USD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:1ac2fb0dee6731efa513d851f4e2f6887bad04f1e42d9ae0c6d7e0f4cc0141f8", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA GEBT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,GEBT,XDC,S_C0,AW167,_Z,A,2025,122778.537827,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_gross_earnings.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.grossEarnings.AW67", "label": "Gross earnings before tax at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 4925846, "currency": "USD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:10bb44bad0cfb3b82c54973e0249746bdf0bbf18948738da71fa478a85649f90", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA GEBT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,GEBT,XDC,S_C0,AW67,_Z,A,2025,49258.455296,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_marginal_rate.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW100", "label": "Net personal marginal tax rate at the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.363 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:f21c103887876f0a17acb517bb4941bec6d02755fb1af1cdf61772fe99ce0afe", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NPMTR_PE PT_WG_EARN_G / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW100,_Z,A,2025,36.3,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_marginal_rate.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW167", "label": "Net personal marginal tax rate at 167% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.38299999999999995 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8a6c302c2ccfb4335ec34e0191cb1b048ebd542ba051c18335b9849cbfd1ed31", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NPMTR_PE PT_WG_EARN_G / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW167,_Z,A,2025,38.3,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_marginal_rate.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "rate", "concept": "reference.marginalRate.AW67", "label": "Net personal marginal tax rate at 67% of the average wage", "value": { "kind": "scalar", "unit": "ratio", "value": 0.263 }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:49cdc9370d3248f3b9ee4cbe17c3fa731ef1eeaa5bcff06fcdbce0068f12e555", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NPMTR_PE PT_WG_EARN_G / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NPMTR_PE,PT_WG_EARN_G,S_C0,AW67,_Z,A,2025,26.3,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "What is taken from the next unit earned, including the withdrawal of any cash benefit. It is routinely far above the average rate at the same income, and the gap between them is the single most useful thing this table says. Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_net_income.aw100.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW100", "label": "Net income after tax and employee contributions at the average wage", "value": { "kind": "scalar", "unit": "money", "value": 5564419, "currency": "USD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:a1591c4785f8a5529266de36e9d76b70b614cb48617e5e171e42b38ea3fb463d", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NIAT XDC / S_C0 AW100 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NIAT,XDC,S_C0,AW100,_Z,A,2025,55644.192572,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_net_income.aw167.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW167", "label": "Net income after tax and employee contributions at 167% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 8694826, "currency": "USD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:0c27e083b882e2b2bafeb19b6c906ccdb7b76a08ce46d32e5ebf829833bb9fef", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NIAT XDC / S_C0 AW167 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NIAT,XDC,S_C0,AW167,_Z,A,2025,86948.257839,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 167% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.ref_net_income.aw67.ty2025", "jurisdiction": "US", "taxYear": 2025, "effectiveFrom": "2025-01-01", "effectiveTo": "2025-12-31", "domain": "threshold", "concept": "reference.netIncome.AW67", "label": "Net income after tax and employee contributions at 67% of the average wage", "value": { "kind": "scalar", "unit": "money", "value": 3869288, "currency": "USD" }, "source": { "authorityId": "OECD", "authority": "INTERNATIONAL_ORG", "authorityName": "Organisation for Economic Co-operation and Development", "documentTitle": "OECD Taxing Wages, tax burden on a single person with no children", "url": "https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_WAGES@DF_TW_COMP,/all?startPeriod=2025", "landingUrl": "https://www.oecd.org/en/topics/sub-issues/tax-policy-analysis.html", "retrievedAt": "2026-09-06", "retrievedBy": "api", "contentHash": "sha256:8d009b3baab6d8c1995cf40f1af09de04f0e3d9348e740fecc40e39ead992d7b", "locator": "DSD_TAX_WAGES@DF_TW_COMP / USA NIAT XDC / S_C0 AW67 / 2025", "quote": "DATAFLOW,REF_AREA,MEASURE,UNIT_MEASURE,HOUSEHOLD_TYPE,INCOME_PRINCIPAL,INCOME_SPOUSE,FREQ,TIME_PERIOD,OBS_VALUE,DECIMALS,UNIT_MULT,OBS_STATUS,CIVIL_STATUS\nOECD.CTP.TPS:DSD_TAX_WAGES_COMP@DF_TW_COMP(2.1),USA,NIAT,XDC,S_C0,AW67,_Z,A,2025,38692.881553,2,0,A,_Z" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "medium", "maxAgeDays": 400, "notes": "Published by the OECD for a single person with no children and no other income, at 67% of the average wage. It is an outcome the OECD's own model produces from USA law, not a figure this site computes, and it is stated here precisely because this site cannot compute USA to its own tolerance." }, { "id": "us.streamlined.domestic.penalty_rate", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "streamlined.miscellaneousOffshorePenaltyRate", "label": "Streamlined domestic offshore procedures, Title 26 miscellaneous offshore penalty", "value": { "kind": "scalar", "unit": "ratio", "value": 0.05 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "U.S. taxpayers residing in the United States: streamlined domestic offshore procedures", "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-in-the-united-states", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:44513dfaa4179f76a074496f512f49cb9e89dced6cc13456b768f1fff58c3911", "locator": "Streamlined Domestic Offshore Procedures, Title 26 miscellaneous offshore penalty", "quote": "The Title 26 miscellaneous offshore penalty is equal to 5 percent of the highest aggregate balance/value of the taxpayer's foreign financial assets that are subject to the miscellaneous offshore penalty during the years in the covered tax return period and the covered FBAR period." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Five percent of the HIGHEST aggregate balance across the whole covered period, not of the balance at the end and not of the unreported income. On an account that peaked and was then spent down, the penalty is measured at the peak." }, { "id": "us.streamlined.foreign.fbars_required", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "streamlined.fbarsRequired", "label": "Streamlined foreign offshore procedures, delinquent FBARs required", "value": { "kind": "scalar", "unit": "count", "value": 6 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures", "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:b417eb1cc626c4468a5b81d836406a6dd48ad4ceae88764d6de053403c170b7a", "locator": "Streamlined Foreign Offshore Procedures, instructions, paragraph (2)", "quote": "for each of the most recent 6 years for which the FBAR due date has passed, file any delinquent FBARs (FinCEN Form 114, previously Form TD F 90-22.1)." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Three of one and six of the other, which is the detail most summaries flatten into \"three years\". The FBAR is filed with FinCEN on its own calendar and its own back period, and a person who files three years of returns and three years of FBARs has not completed the procedure." }, { "id": "us.streamlined.foreign.non_residency_days", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "test", "concept": "streamlined.nonResidencyDays", "label": "Streamlined foreign offshore procedures, days physically outside the United States", "value": { "kind": "scalar", "unit": "days", "value": 330 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures", "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:c43987866d004e070d3e693e4eb1fa322f94323066830363a7e973a7caa896b8", "locator": "Streamlined Foreign Offshore Procedures, non-residency requirement", "quote": "the individual did not have a U.S. abode and the individual was physically outside the United States for at least 330 full days." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "The test is met in at least one of the three years covered, not in all three, and it has two limbs: no United States abode AND 330 full days outside the country. Failing it does not end the matter, it moves the taxpayer to the domestic procedure, which carries a penalty." }, { "id": "us.streamlined.foreign.penalty_rate", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "penalty", "concept": "streamlined.miscellaneousOffshorePenaltyRate", "label": "Streamlined foreign offshore procedures, miscellaneous offshore penalty", "value": { "kind": "scalar", "unit": "ratio", "value": 0 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures", "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:21bada9508fad59331d728e4b738e2c4321b20b0218e2b6759f19429cc7475e8", "locator": "Streamlined Foreign Offshore Procedures, scope of the relief", "quote": "A taxpayer who is eligible to use these Streamlined Foreign Offshore Procedures and who complies with all of the instructions outlined below will not be subject to failure-to-file and failure-to-pay penalties, accuracy-related penalties, information return penalties, or FBAR penalties." }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400, "notes": "Zero, and that is the whole reason the non-residency test is worth arguing about. The same disclosure made from inside the United States carries a penalty on the highest aggregate balance of the assets concerned. Tax and interest are still owed on both paths; it is the penalties that differ." }, { "id": "us.streamlined.foreign.returns_required", "jurisdiction": "US", "taxYear": 2026, "effectiveFrom": "2026-01-01", "effectiveTo": null, "domain": "threshold", "concept": "streamlined.returnsRequired", "label": "Streamlined foreign offshore procedures, delinquent or amended returns required", "value": { "kind": "scalar", "unit": "count", "value": 3 }, "source": { "authorityId": "US-IRS", "authority": "IRS_PUB", "authorityName": "Internal Revenue Service", "documentTitle": "U.S. taxpayers residing outside the United States: streamlined foreign offshore procedures", "url": "https://www.irs.gov/individuals/international-taxpayers/us-taxpayers-residing-outside-the-united-states", "retrievedAt": "2026-09-06", "retrievedBy": "scrape", "contentHash": "sha256:c71f5ba66585aff174e3da2f1db22e83584d3ffabc2c7a4f194fcb1a9242b85c", "locator": "Streamlined Foreign Offshore Procedures, instructions, paragraph (1)", "quote": "eligible to use the Streamlined Foreign Offshore Procedures must (1) for each of the most recent 3 years for which the U.S. tax return due date (or properly applied for extended due date) has passed, file delinquent or amended tax returns, together with all required information returns (e.g., Forms 3520, 5471, and 8938)" }, "verification": { "status": "ingested", "testIds": [] }, "confidence": "high", "maxAgeDays": 400 } ] }