WealthPercentile › Tax by country

Tax by country: how much do people pay around the world?

Type a salary and see the tax on it in 30 countries, how fast tax rises with income, and how the rest of each tax system compares: total tax burden, VAT, corporate tax and taxes on dividends, capital gains, wealth and inheritance. Rules for 2026.

Short answer: measured by all the tax a country collects, Denmark (45.2% of GDP), France and Austria have the highest taxes in the OECD, and Mexico the lowest (18.3%); the OECD average is 34.1%. For a worker on the average wage, income tax and social security take the largest share of labour costs in Belgium (52.5%) and the smallest in Chile (7.5%; Colombia shows 0% because its compulsory contributions are not counted as tax). On $75,000, an employee pays the most in Turkey (39%) and the least in the United Arab Emirates (0%). The United Arab Emirates, Monaco and the Gulf states have no personal income tax.

Tax on the same salary in 30 countries

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On 75,000 USD, the total tax rate is highest in Turkey (39%) and lowest in the United Arab Emirates (0%).

Income tax (national and local) plus the employee’s social security contributions, as a share of gross pay, for a single employee with no children. The salary is converted at market exchange rates.

Income taxSocial security (employee)

  1. Turkey39%
  2. Poland39%
  3. Italy39%
  4. Germany39%
  5. Portugal38%
  6. Denmark34%
  7. Finland33%
  8. Austria33%
  9. France33%
  10. South Africa31%
  11. Spain31%
  12. Nigeria29%
  13. Netherlands29%
  14. Japan29%
  15. India28%
  16. Ireland27%
  17. New Zealand27%
  18. Sweden27%
  19. Brazil27%
  20. Mexico27%
  21. Canada26%
  22. Norway26%
  23. United Kingdom23%
  24. Singapore23%
  25. Australia23%
  26. Thailand19%
  27. United States18%
  28. Switzerland17%
  29. Hong Kong12%
  30. United Arab Emirates0%
Show the numbers: salary in local currency, income tax, social security, marginal rate and take-home pay
CountrySalary thereIncome taxSocial securityTotal taxMarginal rateTake-home pay (USD)
Turkey3,687,977 TRY24.8%14.5%39.3%36%45,549 USD
Poland293,381 PLN18.0%21.1%39.1%42%45,668 USD
Italy66,928 EUR29.5%9.3%38.8%51%45,882 USD
Germany66,928 EUR16.9%21.8%38.7%50%46,002 USD
Portugal66,928 EUR26.7%11.0%37.7%51%46,719 USD
Denmark500,297 DKK25.6%8.2%33.8%41%49,662 USD
Finland66,928 EUR23.4%10.1%33.4%51%49,922 USD
Austria66,928 EUR15.1%17.9%33.1%47%50,195 USD
France66,928 EUR11.9%20.6%32.5%42%50,598 USD
South Africa1,239,983 ZAR31.2%0.2%31.4%41%51,483 USD
Spain66,928 EUR24.7%6.0%30.7%43%51,998 USD
Nigeria121,309,120 NGN21.3%8.0%29.3%31%53,030 USD
Netherlands66,928 EUR12.9%16.1%29.0%50%53,257 USD
Japan11,869,088 JPY17.1%11.6%28.6%37%53,529 USD
India7,254,808 INR27.3%0.3%27.6%34%54,270 USD
Ireland66,928 EUR20.9%6.5%27.4%47%54,439 USD
New Zealand133,596 NZD25.4%1.8%27.2%35%54,620 USD
Sweden747,423 SEK20.6%6.3%26.9%52%54,824 USD
Brazil375,375 BRL23.4%3.4%26.8%27%54,875 USD
Mexico1,365,005 MXN24.6%2.1%26.8%32%54,929 USD
Canada106,697 CAD20.7%5.4%26.2%31%55,387 USD
Norway717,172 NOK18.0%7.6%25.6%34%55,805 USD
United Kingdom56,731 GBP17.8%5.5%23.4%42%57,457 USD
Singapore96,029 SGD3.2%20.0%23.2%7%57,616 USD
Australia107,434 AUD21.2%2.0%23.2%32%57,618 USD
Thailand2,514,769 THB18.6%0.4%19.0%30%60,721 USD
United States75,000 USD10.2%7.6%17.9%30%61,592 USD
Switzerland62,330 CHF8.1%9.3%17.4%27%61,940 USD
Hong Kong588,569 HKD9.2%3.1%12.3%17%65,781 USD
United Arab Emirates275,437 AED0.0%0.0%0.0%0%75,000 USD

Marginal rate = the share of a 1% raise that goes to tax and social security. Click a column to sort.

How tax rises with income

Total tax rate on salaries from zero to four times the amount above. Steep curves mean progressive systems; flat ones mean a flat tax or a cap on social security.

0%10%20%30%40%50%050k100k150k200k250k300kGross salary per year (USD)your salary● Germany● United Kingdom● Switzerland● United States● Singapore

More: the salary around the world calculator adds buying power and your rank in each country, and the lowest-tax countries to live in covers zero-tax places and special regimes for newcomers.

Employment taxes by country: what workers and employers pay

Taxes on a job come from two sides. The worker pays income tax and their own social security contributions; the employer pays its share of social security (payroll tax) on top of the salary. The OECD’s tax wedge adds them up as a share of the employer’s total cost, for a single person without children on the national average wage.

Income taxEmployee social securityEmployer social security

  1. Belgium52.5%
  2. Germany49.3%
  3. France47.2%
  4. Austria47.1%
  5. Italy45.8%
  6. Slovenia45.3%
  7. Slovakia42.7%
  8. Estonia42.6%
  9. Finland42.5%
  10. Spain41.4%
  11. Hungary41.2%
  12. Czechia41.2%
  13. Sweden41.1%
  14. Turkey40.3%
  15. Luxembourg40.2%
  16. Latvia40.1%
  17. Lithuania39.8%
  18. Portugal39.3%
  19. Greece39.3%
  20. Norway36.4%
  21. Netherlands35.9%
  22. Denmark35.8%
  23. OECD average35.1%
  24. Poland35.0%
  25. Japan33.1%
  26. Ireland32.6%
  27. United Kingdom32.4%
  28. Canada32.1%
  29. Iceland31.5%
  30. United States30.0%
  31. Australia27.9%
  32. Costa Rica27.7%
  33. South Korea24.8%
  34. Switzerland23.0%
  35. Mexico21.7%
  36. New Zealand20.8%
  37. Chile7.5%
  38. Colombia0.0%

Employers pay the most on top of wages in France (36% of the gross wage), Czechia (34%) and Estonia (34%). In Norway the employer’s contribution (arbeidsgiveravgift) works out at 13% of the gross wage at the average wage, while Denmark (1%) and New Zealand (0%) charge employers almost nothing and collect more through income tax instead.

Single worker, 100% of the average wage, 2025. Source: OECD, Taxing Wages 2026. The OECD average is 35.1%. Colombia shows 0% because its compulsory pension and health contributions go to funds outside the OECD’s definition of tax. Employer contributions are derived from the OECD’s tax wedge and employee figures; statutory rates can differ (in Norway 14.1% in most of the country, lower in some regions).

Show the table: average wage, tax wedge and what the employee pays
CountryAverage wageTax wedgeEmployee pays (income tax + social security)Employer social security (% of gross wage)
Belgium62,348 EUR52.5%39.5%27.4%
Germany66,700 EUR49.3%38.7%20.9%
France45,964 EUR47.2%28.0%36.4%
Austria63,054 EUR47.1%32.5%27.6%
Italy36,594 EUR45.8%28.6%31.7%
Slovenia30,135 EUR45.3%36.2%16.6%
Slovakia19,590 EUR42.7%24.3%32.1%
Estonia25,603 EUR42.6%23.2%33.8%
Finland55,462 EUR42.5%30.7%20.5%
Spain32,678 EUR41.4%23.5%30.5%
Hungary8,455,487 HUF41.2%33.5%13.1%
Czechia584,744 CZK41.2%21.3%33.8%
Sweden557,053 SEK41.1%22.6%31.4%
Turkey833,120 TRY40.3%29.3%18.4%
Luxembourg77,844 EUR40.2%32.0%13.7%
Latvia21,321 EUR40.1%26.0%23.5%
Lithuania28,474 EUR39.8%38.7%1.8%
Portugal24,254 EUR39.3%24.9%23.7%
Greece26,563 EUR39.3%26.1%21.7%
Norway801,695 NOK36.4%28.1%13.1%
Netherlands69,028 EUR35.9%27.9%12.5%
Denmark537,071 DKK35.8%35.3%0.8%
Poland105,738 PLN35.0%24.4%16.3%
Japan5,703,038 JPY33.1%22.6%15.7%
Ireland60,258 EUR32.6%25.1%11.1%
United Kingdom55,983 GBP32.4%23.1%13.8%
Canada92,401 CAD32.1%25.6%9.6%
Iceland12,433,527 ISK31.5%27.2%6.3%
United States73,520 USD30.0%24.3%8.1%
Australia108,674 AUD27.9%23.5%6.1%
Costa Rica10,340,494 CRC27.7%9.8%24.8%
South Korea56,749,797 KRW24.8%16.5%11.0%
Switzerland100,715 CHF23.0%18.1%6.4%
Mexico219,608 MXN21.7%13.2%10.9%
New Zealand83,073 NZD20.8%20.8%0.0%
Chile14,201,852 CLP7.5%7.1%0.4%
Colombia31,542,293 COP0.0%0.0%0.0%

Which countries have the highest taxes overall?

Total tax revenue as a share of GDP adds up every tax a country collects, including social security contributions, VAT and corporate tax. It is the standard measure of a country’s overall tax level.

Highest

  1. Denmark45.2%
  2. France43.5%
  3. Austria43.4%
  4. Italy42.8%
  5. Belgium42.6%
  6. Finland42.2%
  7. Luxembourg41.5%
  8. Sweden41.4%
  9. Norway40.2%
  10. Greece39.8%
  11. Netherlands38.5%
  12. Croatia38.4%
  13. Slovenia38.3%
  14. Germany38%
  15. Cyprus37.6%

Lowest

  1. Bangladesh6.7%
  2. Niger7.2%
  3. Nigeria8.2%
  4. Pakistan10.5%
  5. Indonesia11.8%
  6. Uganda12.7%
  7. Egypt13%
  8. Cambodia13%
  9. Malaysia13%
  10. Hong Kong13.1%
  11. Singapore13.4%
  12. Côte d’Ivoire13.9%
  13. Ghana14.6%
  14. Kenya15.6%
  15. Rwanda16%

Low numbers in poorer countries usually reflect a small formal economy rather than low tax rates. Norway’s figure includes petroleum taxes; Ireland’s is low partly because multinational profits inflate its GDP.

Tax revenue including social security contributions, % of GDP, latest year (2023–2024). Sources: OECD Revenue Statistics 2025 and the OECD Global Revenue Statistics Database; Cyprus from Eurostat. Not covered: Algeria, Ethiopia, India, Iran, Nepal, Russia, Taiwan, Tanzania, United Arab Emirates.

Every tax at a glance

Headline rates for 2026 in 77 countries. Click a column to sort; country names link to the wealth and income figures for that country.

CountryTop income taxCorporate taxVAT / sales taxDividendsCapital gains (shares)Wealth taxInheritance taxTax / GDPITCI rank
Algeria–26%19%15%15%Yes5%––
Argentina35%35%21%7%0%YesYes27.6%–
Australia45%30%10%24.3%23.5%NoNo29.9%8
Austria55%23%20%27.5%27.5%NoNo43.4%18
Bangladesh30%27.5%15%15%15%NoNo6.7%–
Belgium53.5%25%21%30%10%No30%42.6%27
Brazil27.5%34%–10%15%No8%33.7%–
Bulgaria10%10%20%5%10%NoChildren exempt30.5%–
Cambodia20%20%10%–20%–No13%–
Canada33%26%5%39.3%26.8%NoNo34.9%15
Chile40%27%19%40%40%No25%20.5%24
China45%25%13%20%0%NoNo19.5%–
Colombia39%35%19%20%15%Yes15%19.9%37
Costa Rica25%30%13%15%15%–No24.8%14
Croatia33%18%25%12%12%NoChildren exempt38.4%–
Cyprus35%15%19%5%0%NoNo37.6%–
Czechia23%21%21%23%0%NoNo34%7
Côte d’Ivoire32%25%18%––––13.9%–
Denmark60.5%22%25%42%42%No15%45.2%31
Egypt27.5%22.5%14%5%10%NoNo13%–
Estonia22%22%24%0%22%NoNo35.2%1
Ethiopia35%30%15%15%15%NoNo––
Finland45%20%25.5%28.9%34%No19%42.2%22
France55.4%25.8%20%34%34%No45%43.5%38
Germany47.5%30.1%19%26.4%26.4%No30%38%19
Ghana35%25%20%8%25%–No14.6%–
Greece44%22%24%5%0%No10%39.8%23
Hong Kong16%16.5%0%0%0%NoNo13.1%–
Hungary15%9%27%15%15%NoChildren exempt34.4%10
Iceland46.3%20%24%22%22%No10%36.9%34
India39%30%18%35.9%14.9%NoNo––
Indonesia35%22%12%10%0.1%NoNo11.8%–
Iran–25%10%––––––
Ireland48%12.5%23%51%33%No33%21.7%29
Italy47.2%27.8%22%26%26%No4%42.8%36
Japan45%29.7%10%20.3%20.3%No55%33.7%28
Kenya35%30%16%5%15%––15.6%–
Latvia36%20%21%0%28.5%NoNo34.9%2
Lithuania32%17%21%15%20%NoChildren exempt33.1%5
Luxembourg45.8%23.9%17%21%0%NoChildren exempt41.5%6
Malaysia30%24%10%2%0%NoNo13%–
Malta35%35%18%0%0%NoNo28.7%–
Mexico35%30%16%17.1%10%NoNo18.3%21
Morocco37%35%20%12.5%15%––30.4%–
Nepal–25%13%–7.5%––––
Netherlands49.5%25.8%21%36%36%No20%38.5%16
New Zealand39%28%15%15.3%0%–No32.9%3
Niger–30%19%––––7.2%–
Nigeria25%30%7.5%10%25%NoNo8.2%–
Norway39.6%22%25%37.8%37.8%YesNo40.2%20
Pakistan35%29%18%15%15%–No10.5%–
Peru30%29.5%18%5%5%––16.3%–
Philippines35%25%12%10%0.1%–6%18.1%–
Poland36%19%23%19%19%NoChildren exempt36.6%32
Portugal53%29.5%23%28%19.6%NoChildren exempt35.1%33
Romania10%16%21%16%3%NoNo26.7%–
Russia22%25%22%15%15%NoNo––
Rwanda30%28%18%15%0%NoNo16%–
Senegal43%30%18%––NoNo19.3%–
Singapore24%17%9%0%0%NoNo13.4%–
Slovakia35%24%23%7%0%NoNo35.6%12
Slovenia50%22%22%25%0%NoChildren exempt38.3%25
South Africa45%27%15%20%18%No25%26.5%–
South Korea45%27.5%10%44.5%0%No50%25.3%26
Spain54%25%21%30%30%Yes34%36.7%35
Sweden52.3%20.6%25%30%30%NoNo41.4%13
Switzerland39.7%19.6%8.1%22.2%0%YesChildren exempt27.2%4
Taiwan40%20%5%28%0%No20%––
Tanzania30%30%18%5%0%NoNo––
Thailand35%20%7%10%0%No5%17.1%–
Turkey40.8%25%20%20%0%No10%24%9
Uganda40%30%18%10%0%–No12.7%–
United Arab Emirates0%9%5%0%0%NoNo––
United Kingdom45%25%20%39.4%24%No40%34.4%30
United States37%25.6%–23.8%23.8%No40%25.6%17
Uruguay36%25%22%–12%YesNo27.3%–
Vietnam35%20%10%5%0.1%No10%17.2%–

Top income tax: in Europe the combined top rate on salaries including local taxes (Tax Foundation); elsewhere the headline national rate (PwC), with state or local taxes on top in countries such as the United States, Canada, Japan and South Korea. Corporate tax: combined statutory rate. VAT: standard rate. Dividends and capital gains: top rate for individuals on listed shares. Inheritance tax: top rate for children where one applies. ITCI: Tax Foundation’s International Tax Competitiveness Index 2026, OECD countries only. A dash means no reliable figure.

Which tax system is the most competitive?

Tax Foundation’s International Tax Competitiveness Index scores the 38 OECD tax systems on how they tax companies, people, consumption, property and cross-border income: lower and simpler taxes with fewer distortions score higher. It is a ranking of tax design, not of how much tax people pay.

  1. Estonia100.0
  2. Latvia92.5
  3. New Zealand88.2
  4. Switzerland86.8
  5. Lithuania82.6
  6. Luxembourg81.9
  7. Czechia79.4
  8. Australia78.9
  9. Turkey76.0
  10. Hungary75.6
  11. Slovakia74.7
  12. Sweden74.6
  13. Costa Rica73.3
  14. Canada72.2
  15. Netherlands71.6
  16. United States71.2
  17. Austria70.9
  18. Germany69.2
  19. Norway67.5
  20. Mexico66.9
  21. Finland66.2
  22. Greece65.9
  23. Chile65.2
  24. Slovenia64.5
  25. South Korea63.8
  26. Belgium63.5
  27. Japan62.3
  28. Ireland62.2
  29. United Kingdom61.9
  30. Denmark61.6
  31. Poland61.2
  32. Portugal59.6
  33. Iceland59.0
  34. Spain57.5
  35. Italy50.8
  36. Colombia47.3
  37. France45.7

Estonia ranks first mainly because companies pay no tax on profits they keep in the business, and personal income is taxed at one flat rate. A good rank does not mean low taxes: Estonia collects 35.2% of GDP in tax, above the OECD average of 34.1%, while France, in last place, collects 43.5%. Norway ranks 20th.

Score from 0 to 100, with the best-scoring country at 100; ranks are the official ones. Israel (11th, 75.1) is in the index but not on this site. Source: Tax Foundation, International Tax Competitiveness Index 2026.

Show the ranks for each part of the tax system
#CountryScoreCorporateIndividualConsumptionPropertyCross-border
1Estonia100.0212417
2Latvia92.5182246
3New Zealand88.23171814
4Switzerland86.8794362
5Lithuania82.631023616
6Luxembourg81.920217155
7Czechia79.49432511
8Australia78.929149323
9Turkey76.021615228
10Hungary75.65338234
12Slovakia74.724233717
13Sweden74.661826912
14Costa Rica73.3351361129
15Canada72.2172882528
16Netherlands71.6233014203
17United States71.281732737
18Austria70.91827171710
19Germany69.2303413129
20Norway67.51529271615
21Mexico66.9282612238
22Finland66.21024282124
23Greece65.9225293019
24Chile65.23223101336
25Slovenia64.51412302430
26South Korea63.8263823134
27Belgium63.51615252821
28Japan62.3363552631
29Ireland62.2436351827
30United Kingdom61.9252234331
31Denmark61.61937201432
32Poland61.21211362925
33Portugal59.63419211933
34Iceland59.01332193426
35Spain57.53320183520
36Italy50.82716373822
37Colombia47.33725163735
38France45.73833313213

VAT and sales tax

The standard rate of value-added tax (or GST) on most goods and services. Many countries have lower rates for food, books or transport.

Highest

  1. Hungary27%
  2. Finland25.5%
  3. Sweden25%
  4. Norway25%
  5. Croatia25%
  6. Denmark25%
  7. Iceland24%
  8. Greece24%
  9. Estonia24%
  10. Slovakia23%

Lowest

  1. United Arab Emirates5%
  2. Canada5%
  3. Taiwan5%
  4. Thailand7%
  5. Nigeria7.5%
  6. Switzerland8.1%
  7. Singapore9%
  8. Australia10%
  9. Iran10%
  10. Japan10%

The United States has no national VAT: states and cities charge sales tax instead, 7.53% on average. Hong Kong has no VAT at all.

Corporate tax

The statutory tax rate on company profits, including local taxes where they apply. Since 2024, the OECD’s global minimum tax lets countries top up the tax of large multinationals (revenue above €750 million) to at least 15%.

Highest

  1. Malta35%
  2. Morocco35%
  3. Colombia35%
  4. Argentina35%
  5. Brazil34%
  6. Germany30.1%
  7. Uganda30%
  8. Tanzania30%
  9. Senegal30%
  10. Nigeria30%

Lowest

  1. United Arab Emirates9%
  2. Hungary9%
  3. Bulgaria10%
  4. Ireland12.5%
  5. Cyprus15%
  6. Romania16%
  7. Hong Kong16.5%
  8. Lithuania17%
  9. Singapore17%
  10. Croatia18%

Tax on dividends, capital gains, wealth and inheritance

For savers and investors, these taxes can matter more than the income tax rate.

Highest top tax rate on dividends

  1. Ireland51%
  2. South Korea44.5%
  3. Denmark42%
  4. Chile40%
  5. United Kingdom39.4%
  6. Canada39.3%
  7. Norway37.8%
  8. Netherlands36%
  9. India35.9%
  10. France34%

Lowest (above zero)

  1. Malaysia2%
  2. Bulgaria5%
  3. Cyprus5%
  4. Egypt5%
  5. Greece5%
  6. Kenya5%
  7. Peru5%
  8. Tanzania5%
  9. Vietnam5%
  10. Argentina7%

No personal tax on dividends: Estonia, Hong Kong, Latvia, Malta, Singapore, United Arab Emirates. Estonia and Latvia tax the company instead when it pays out profits, and Malta credits the company’s tax in full. Cyprus charges 5% on dividends paid from profits earned from 2026 and 17% on older profits.

Countries with an annual wealth tax

Some countries tax parts of wealth: France taxes real estate above €1.3 million (0.5–1.5%), Belgium charges 0.15% a year on securities accounts above €1 million, Italy taxes foreign financial assets and property, and the Netherlands taxes a deemed return on savings and investments.

Where children inherit tax-free

Of the 70 countries with data, these have no inheritance or estate tax, or exempt children from it: Australia, Austria, Bangladesh, Bulgaria, Cambodia, Canada, China, Costa Rica, Croatia, Cyprus, Czechia, Egypt, Estonia, Ethiopia, Ghana, Hong Kong, Hungary, India, Indonesia, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Mexico, New Zealand, Nigeria, Norway, Pakistan, Poland, Portugal, Romania, Russia, Rwanda, Senegal, Singapore, Slovakia, Slovenia, Sweden, Switzerland (most cantons), Tanzania, Uganda, United Arab Emirates, Uruguay.

No inheritance tax is not always tax-free: Canada taxes unrealised capital gains at death, and in Australia and several other countries the heir pays capital gains tax on the full gain when selling. In Norway heirs take over the original cost of shares and most other assets; homes and cabins that could have been sold tax-free get market value instead.

How the numbers are made

Tax on a salary is calculated with each country’s 2026 rules for a single employee with no children and standard deductions: income tax (national and local) plus the employee’s compulsory social security contributions. Employer contributions are not included. Local taxes use one region per country (the United States: no state income tax, as in Texas or Florida; Switzerland: the city of Zurich; Canada: Ontario). Switzerland includes the compulsory occupational pension and Singapore the employee’s CPF contribution, which are partly the employee’s own savings.

The tax wedge and tax revenue as a share of GDP are the OECD’s own figures, not our calculations. The OECD includes employer contributions and, for the United States, average state and local income taxes, so its numbers are higher than the calculator above.

Headline rates (corporate tax, VAT, dividends, capital gains, inheritance and wealth taxes) come from Tax Foundation, PwC Worldwide Tax Summaries, the OECD and national tax authorities, one source per value, checked 2026-10-20. They are top statutory rates; what people pay depends on allowances, exemptions and their situation.

This page is general information, not tax advice.

Questions

Which country has the highest taxes?

Denmark collects the most tax relative to the size of its economy among OECD countries (45.2% of GDP), followed by France and Austria. Of the countries here, the highest top income tax rate is in Denmark (60.5%).

Which country has the lowest taxes?

The United Arab Emirates, Monaco, Qatar, Kuwait, Bahrain and a few Caribbean islands have no personal income tax. Among OECD countries, Mexico has the lowest overall tax level (18.3% of GDP).

Are taxes higher in Europe than in the United States?

Yes, overall. Tax revenue is 25.6% of GDP in the United States against an OECD average of 34.1%, and 21 of the 31 European countries collect more than 35%. The difference is largest in social security contributions and VAT: the United States has no national VAT.

Does Norway have high taxes?

Norway collects 40.2% of GDP in tax (including petroleum taxes), the 9th highest in the OECD and above the average of 34.1%; Denmark is highest at 45.2%. On a salary of 600,000 kroner the employee pays about 24% in income tax and social security. With Spain and Switzerland, Norway is one of three countries in the EU and European OECD with an annual tax on net wealth.

What is the difference between the average and the marginal tax rate?

The average rate is total tax divided by total income. The marginal rate is the tax on the next unit of income, which is what matters for a raise or extra hours. In progressive systems the marginal rate is well above the average.

Sources

Salary tax: each country’s 2026 tax rules, with sources listed on salary around the world. Top income tax rates: Tax Foundation (Europe) and PwC Worldwide Tax Summaries. Tax levels and the tax wedge: OECD Revenue Statistics 2025, the OECD Global Revenue Statistics Database and Taxing Wages 2026. Competitiveness: Tax Foundation, International Tax Competitiveness Index 2026. Other rates: Tax Foundation, PwC, the OECD, EY and national tax authorities.

All 135 sources, one per figure
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  84. PwC Worldwide Tax Summaries - Peru: Individual - Income determination
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  91. PwC Worldwide Tax Summaries - Russia: Individual - Other taxes
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  93. PwC Worldwide Tax Summaries - Rwanda: Individual - Other taxes
  94. PwC Worldwide Tax Summaries - Senegal: Individual - Other taxes
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  96. PwC Worldwide Tax Summaries - Singapore: Individual - Other taxes
  97. PwC Worldwide Tax Summaries - South Africa: Individual - Income determination
  98. PwC Worldwide Tax Summaries - South Africa: Individual - Other taxes
  99. PwC Worldwide Tax Summaries - South Korea: Individual - Income determination
  100. PwC Worldwide Tax Summaries - South Korea: Individual - Other taxes
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  102. PwC Worldwide Tax Summaries - Sweden: Individual - Other taxes
  103. PwC Worldwide Tax Summaries - Switzerland: Individual - Other taxes
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