Country tables
methods, notes and classification
- Indicator
- 00 Total gross earnings before taxes
- Standard tax allowances
- 01 Standard tax allowances
- 02 Basic tax allowance
- 03 Married or head of family tax allowances
- 04 Dependent children tax allowances
- 05 Dependent family member tax allowances (Slovenia only)
- 06 Deduction for social security contributions and income taxes
- 07 Work-related expenses tax allowance
- 08 Other standard tax allowances
- Tax credits or cash transfers included in taxable income
- 09 Tax credits or cash transfers included in taxable income
- 0a Earnings tax credit deduction (Denmark only)
- 0b Central government taxable income
- Central government income tax liability (exclusive of tax credits)
- 0c Central government income tax liability (exclusive of tax credits)
- 0d Income tax (Australia and Hungary only)
- 0e Stamp tax (Turkey only)
- 0f Medicare Levy (Australia only)
- 0g Flood levy (Australia only)
- 0h Temporary Budget Repair Levy
- 0i Surtax (Hungary only)
- Tax credits
- 0j Tax credits
- 0k Basic tax credit
- 0l Married or head of family tax credit
- 0m Child tax credit
- 0n Other tax credits
- 0o Unused wastable tax credits
- 0p Central government income tax finally paid
- 0q State and local taxes
- Employees' compulsory social security contributions
- 0r Employees' compulsory social security contributions
- 0s Employees' compulsory social security contributions - payable on gross earnings
- 0t Employees' compulsory social security contributions - payable on taxable income
- 0u Total payments to general government
- Cash transfers from general government
- 0v Cash transfers from general government
- 0w Cash transfers for head of family
- 0x Cash transfers for two children
- 0y Cash transfers CRDS deducted (France only)
- 0z Cash transfers for "Green Check" (Denmark only)
- 10 Take-home pay
- Employers' compulsory social security contributions and payroll taxes
- 11 Employers' compulsory social security contributions and payroll taxes
- 12 Employers' compulsory social security contributions
- 13 Payroll taxes
- 14 Average income tax rate (%)
- 15 Average rate of employees' social security contributions (%)
- 16 Average rate of employer's social security contributions (%)
- 17 Net personal average tax rate (%)
- Average tax wedge (%)
- 18 Average tax wedge (%)
- 19 Income tax as % of labour costs
- 1a Employee SSC as % of labour costs
- 1b Employer SSC as % of labour costs
- 1c Cash transfer as % of labour costs
- 1d Net personal marginal tax rate: Principal earner (%)
- 1e Net personal marginal tax rate: Secondary earner (%)
- 1f Marginal tax wedge: Principal earner (%)
- 1g Marginal tax wedge: Secondary earner (%)
- 1h Labour costs
- Household type
- 0 Single person at 67% of average earnings, without child
- 1 Single person at 100% of average earnings, without child
- 2 Single person at 167% of average earnings, without child
- 3 Single person at 67% of average earnings, with two children
- 4 One-earner married couple at 100% of average earnings, with two children
- 5 Two-earner married couple, one at 100% of average earnings and the other at 67%, with two children
- 6 Two-earner married couple, one at 100% of average earnings and the other at 100%, with two children
- 7 Two-earner married couple, one at 100% of average earnings and the other at 67%, without child
- Country
- 00 Australia
- 01 Austria
- 02 Belgium
- 03 Canada
- 04 Chile
- 05 Colombia
- 06 Costa Rica
- 07 Czechia
- 08 Denmark
- 09 Estonia
- 0a Finland
- 0b France
- 0c Germany
- 0d Greece
- 0e Hungary
- 0f Iceland
- 0g Ireland
- 0h Israel
- 0i Italy
- 0j Japan
- 0k Korea
- 0l Latvia
- 0m Lithuania
- 0n Luxembourg
- 0o Mexico
- 0p Netherlands
- 0q New Zealand
- 0r Norway
- 0s Poland
- 0t Portugal
- 0u Slovak Republic
- 0v Slovenia
- 0w Spain
- 0x Sweden
- 0y Switzerland
- 0z Türkiye
- 10 United Kingdom
- 11 United States
- 12 OECD - Average
Explanatory Notes 
Variables