Worldwide · 206 countries tracked
Income Tax
Personal income tax is the tax a country charges on what individuals earn — wages, salaries and, in most systems, other income such as self-employment profit. Nearly every country layers rates in brackets, so the amount any one person pays depends on how much they earn, not on a single flat number.
The rate shown on this page is the top statutory personal income tax rate: the highest bracket rate that applies once income clears a country’s top threshold, combining national and sub-national or surcharge components where they exist (for example, a federal bracket plus a solidarity surcharge). It is not the effective rate most taxpayers pay — income below the top threshold is taxed in lower brackets — so this number marks the top of the schedule, not an average. Top rates vary widely, and so do the income thresholds where they start to apply.
We currently track verified income tax data for 37 countries, sourced from the OECD Tax Database’s top statutory personal income tax rate series (2025). Coverage today reflects OECD member countries; coverage beyond that grows as sources are verified.
- Countries with data
- 37
- World average
- 43.2%
- Highest rate
- 55.9%Japan
- Zero-rate countries
- 0
Income Tax rates, ranked
| Rank | Country | Rate | As of |
|---|---|---|---|
| 1 | Japan | 55.9% | 2025 |
| 2 | Denmark | 55.9% | 2025 |
| 3 | France | 55.4% | 2025 |
| 4 | Austria | 55% | 2025 |
| 5 | Canada | 53.5% | 2025 |
| 6 | Portugal | 53% | 2025 |
| 7 | Belgium | 52.7% | 2025 |
| 8 | Sweden | 52.4% | 2025 |
| 9 | Finland | 51.8% | 2025 |
| 10 | Israel | 50% | 2025 |
| 11 | Slovenia | 50% | 2025 |
| 12 | South Korea | 49.5% | 2025 |
| 13 | Netherlands | 49.5% | 2025 |
| 14 | Spain | 48.6% | 2025 |
| 15 | Ireland | 48% | 2025 |
| 16 | Germany | 47.5% | 2025 |
| 17 | Italy | 47.2% | 2025 |
| 18 | Australia | 47% | 2025 |
| 19 | Iceland | 46.3% | 2025 |
| 20 | Luxembourg | 45.8% | 2025 |
| 21 | United Kingdom | 45% | 2025 |
| 22 | Greece | 44% | 2025 |
| 23 | United States | 43.7% | 2025 |
| 24 | Switzerland | 41.4% | 2025 |
| 25 | Türkiye | 40.8% | 2025 |
| 26 | Chile | 40% | 2025 |
| 27 | Norway | 39.7% | 2025 |
| 28 | New Zealand | 39% | 2025 |
| 29 | Colombia | 39% | 2025 |
| 30 | Mexico | 35% | 2025 |
| 31 | Lithuania | 32% | 2025 |
| 32 | Poland | 32% | 2025 |
| 33 | Costa Rica | 25% | 2025 |
| 34 | Slovakia | 25% | 2025 |
| 35 | Czechia | 23% | 2025 |
| 36 | Estonia | 22% | 2025 |
| 37 | Hungary | 15% | 2025 |
Source: OECD Tax Database — Top statutory personal income tax rates
Frequently asked questions
What is the difference between statutory and effective income tax rates?
The statutory rate is the rate written into law for a given bracket, and the top statutory rate is what this page shows. The effective rate is what a taxpayer actually pays as a share of their total income once every bracket, deduction and credit is applied, and it is almost always lower than the top statutory rate.
Does the top income tax rate apply to a person’s entire income?
No. Income tax brackets are progressive in almost every system that uses them, so only the slice of income above the top threshold is taxed at the top rate. Earnings in lower brackets are taxed at those brackets’ lower rates.
Why do some countries’ rates include a surcharge?
Several countries layer a national income tax with an additional surcharge or sub-national tax, such as a state, provincial or solidarity levy. Where that applies, the rate shown here is the combined total, matching how the OECD reports it.
Why is income tax coverage limited to 37 countries?
The OECD Tax Database’s top statutory personal income tax rate series currently covers OECD member countries. We publish a rate only once we can verify it against a primary source, so non-member countries are not yet listed here.
What data year does this page use?
2025 — the latest year in the OECD Tax Database’s top statutory personal income tax rate series at the time this page was compiled.