Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold by country
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average...
What the numbers show
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold is currently reported for 36 countries. The highest value is 51.54 Factor of average annual wage in Colombia; the lowest is 0 Factor of average annual wage in Hungary.
The median across all reporting countries is 2.92 Factor of average annual wage, and the mean is 6.13 Factor of average annual wage.
Over the past decade 16 countries rose and 19 fell. The largest increase was in Czechia (up 95,543,300.0%), and the largest decrease in Latvia (down 100.0%).
Personal income tax (PIT) - top statutory and marginal tax rate — Top: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Colombia | 51.54 Factor of average annual wage | 2025 | up 353.4% | volatile |
| 1 | Türkiye | 5.58 Factor of average annual wage | 2025 | up 44.5% | falling |
| 2 | Mexico | 20.57 Factor of average annual wage | 2025 | down 26.3% | volatile |
| 2 | Lithuania | 4.44 Factor of average annual wage | 2025 | up 1,823.7% | volatile |
| 3 | Chile | 18.58 Factor of average annual wage | 2025 | up 85.1% | rising |
| 3 | Slovenia | 3.59 Factor of average annual wage | 2025 | down 31.8% | rising |
| 4 | Austria | 17.44 Factor of average annual wage | 2025 | up 28.8% | volatile |
| 4 | Poland | 1.35 Factor of average annual wage | 2025 | down 38.2% | falling |
| 5 | France | 12.94 Factor of average annual wage | 2025 | down 12.4% | volatile |
| 5 | Netherlands | 1.17 Factor of average annual wage | 2025 | down 4.4% | falling |
| 6 | Portugal | 11.58 Factor of average annual wage | 2025 | down 34.9% | rising |
| 6 | Estonia | 0.3115 Factor of average annual wage | 2025 | up 116.4% | rising |
| 7 | Spain | 9.36 Factor of average annual wage | 2025 | up 282.7% | volatile |
| 7 | Latvia | 0 Factor of average annual wage | 2025 | down 100.0% | volatile |
| 8 | United States of America | 8.73 Factor of average annual wage | 2025 | up 6.4% | flat |
| 9 | Japan | 7.67 Factor of average annual wage | 2025 | down 12.2% | rising |
| 10 | Costa Rica | 5.97 Factor of average annual wage | 2025 | up 201.0% | volatile |
| 11 | Germany | 4.42 Factor of average annual wage | 2025 | down 20.0% | rising |
| 12 | Israel | 3.44 Factor of average annual wage | 2025 | down 40.7% | rising |
| 13 | Luxembourg | 3.26 Factor of average annual wage | 2025 | up 11.1% | rising |
| 14 | Switzerland | 3.08 Factor of average annual wage | 2025 | down 11.3% | falling |
| 15 | Finland | 2.97 Factor of average annual wage | 2025 | up 31.8% | rising |
| 16 | Czechia | 2.87 Factor of average annual wage | 2025 | up 95,543,300.0% | volatile |
| 17 | Canada | 2.75 Factor of average annual wage | 2025 | down 17.9% | volatile |
| 18 | United Kingdom of Great Britain and Northern Ireland | 2.24 Factor of average annual wage | 2025 | down 46.4% | rising |
| 19 | New Zealand | 2.17 Factor of average annual wage | 2025 | up 74.7% | rising |
| 20 | Norway | 1.76 Factor of average annual wage | 2025 | up 10.6% | falling |
| 21 | Australia | 1.75 Factor of average annual wage | 2025 | down 21.6% | rising |
| 22 | Greece | 1.74 Factor of average annual wage | 2025 | down 93.1% | volatile |
| 23 | Italy | 1.51 Factor of average annual wage | 2025 | down 84.6% | volatile |
| 24 | Iceland | 1.33 Factor of average annual wage | 2025 | down 2.3% | rising |
| 25 | Denmark | 1.24 Factor of average annual wage | 2025 | up 0.1% | rising |
| 26 | Ireland | 1.16 Factor of average annual wage | 2025 | down 27.4% | volatile |
| 27 | Sweden | 1.15 Factor of average annual wage | 2025 | down 24.0% | falling |
| 28 | Belgium | 1.03 Factor of average annual wage | 2025 | up 0.3% | falling |
| 29 | Hungary | 0 Factor of average annual wage | 2025 | — | volatile |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
- Korea 18.99 Factor of average annual wage
- Slovak Republic 2.86 Factor of average annual wage
About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household