Personal income tax (PIT) - top statutory and marginal tax rate — Top in Canada

Canada: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 2.75 Factor of average annual wage in 2025. ◆ Volatile

Latest (2025)
2.75 Factor of average annual wage
Change on year
up 0.9%
World rank
17th
of 29 countries
All-time high
8.38 Factor of average annual wage
in 2012
All-time low
1.75 Factor of average annual wage
in 2000
Years of data
26
2000–2025

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Canada, 2000–2025

24682000201220252000: 1.7 Factor of average annual wage2001: 2.2 Factor of average annual wage2002: 2.3 Factor of average annual wage2003: 2.3 Factor of average annual wage2004: 2.3 Factor of average annual wage2005: 2.3 Factor of average annual wage2006: 2.3 Factor of average annual wage2007: 2.2 Factor of average annual wage2008: 2.2 Factor of average annual wage2009: 2.2 Factor of average annual wage2010: 2.2 Factor of average annual wage2011: 2.2 Factor of average annual wage2012: 8.4 Factor of average annual wage2013: 8.2 Factor of average annual wage2014: 3.4 Factor of average annual wage2015: 3.4 Factor of average annual wage2016: 3.4 Factor of average annual wage2017: 3.3 Factor of average annual wage2018: 3.2 Factor of average annual wage2019: 3.2 Factor of average annual wage2020: 2.9 Factor of average annual wage2021: 2.8 Factor of average annual wage2022: 2.7 Factor of average annual wage2023: 2.7 Factor of average annual wage2024: 2.7 Factor of average annual wage2025: 2.8 Factor of average annual wage

Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.

Analysis

In 2025, personal income tax (pit) - top statutory and marginal tax rate — top in Canada stood at 2.75 Factor of average annual wage.

Compared with earlier readings it is up 0.9% on the previous year and down 17.9% over ten years.

Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Canada peaked at 8.38 Factor of average annual wage in 2012 and was at its lowest, 1.75 Factor of average annual wage, in 2000.

Canada ranks 17th of 29 countries on this measure, in the middle of the range.

The series is highly variable year to year, so single readings are best treated with caution.

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Canada, year by year

Annual values for Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold in Canada, 2000 to 2025.
Year Factor of average annual wage Change
2000 1.75 Factor of average annual wage
2001 2.24 Factor of average annual wage +28.5%
2002 2.3 Factor of average annual wage +2.8%
2003 2.33 Factor of average annual wage +1.1%
2004 2.33 Factor of average annual wage -0.1%
2005 2.32 Factor of average annual wage -0.3%
2006 2.25 Factor of average annual wage -2.9%
2007 2.22 Factor of average annual wage -1.6%
2008 2.22 Factor of average annual wage +0.2%
2009 2.19 Factor of average annual wage -1.6%
2010 2.16 Factor of average annual wage -1.3%
2011 2.17 Factor of average annual wage +0.4%
2012 8.38 Factor of average annual wage +286.2%
2013 8.21 Factor of average annual wage -2.0%
2014 3.42 Factor of average annual wage -58.3%
2015 3.35 Factor of average annual wage -2.0%
2016 3.37 Factor of average annual wage +0.6%
2017 3.28 Factor of average annual wage -2.8%
2018 3.21 Factor of average annual wage -2.0%
2019 3.2 Factor of average annual wage -0.4%
2020 2.89 Factor of average annual wage -9.6%
2021 2.77 Factor of average annual wage -4.2%
2022 2.7 Factor of average annual wage -2.6%
2023 2.7 Factor of average annual wage +0.2%
2024 2.73 Factor of average annual wage +0.9%
2025 2.75 Factor of average annual wage +0.9%

Canada compared with similar countries

  • Canada's 2.75 Factor of average annual wage is below the median for high income countries, which is 2.87 Factor of average annual wage, 96% of the median. (27 countries reporting)

Biggest year-on-year movements

Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Canada changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2012 +286.2% 2.17 Factor of average annual wage 8.38 Factor of average annual wage
2014 -58.3% 8.21 Factor of average annual wage 3.42 Factor of average annual wage
2001 +28.5% 1.75 Factor of average annual wage 2.24 Factor of average annual wage

Averages by decade

DecadeAverage LowestHighest Years
2000s 2.22 Factor of average annual wage 1.75 Factor of average annual wage 2.33 Factor of average annual wage 10
2010s 4.08 Factor of average annual wage 2.16 Factor of average annual wage 8.38 Factor of average annual wage 10
2020s 2.76 Factor of average annual wage 2.7 Factor of average annual wage 2.89 Factor of average annual wage 6

Countries ranked near Canada

  1. 14 Switzerland 3.08 Factor of average annual wage compare
  2. 15 Finland 2.97 Factor of average annual wage compare
  3. 16 Czechia 2.87 Factor of average annual wage compare
  4. 18 United Kingdom of Great Britain and Northern Ireland 2.24 Factor of average annual wage compare
  5. 19 New Zealand 2.17 Factor of average annual wage compare
  6. 20 Norway 1.76 Factor of average annual wage compare

See the full ranking of 38 places →

More economy & growth data for Canada

All data for Canada →

Frequently asked questions

What is personal income tax (pit) - top statutory and marginal tax rate — top in Canada?
Personal income tax (pit) - top statutory and marginal tax rate — top in Canada was 2.75 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Canada?
The highest recorded value was 8.38 Factor of average annual wage in 2012.
What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Canada?
The lowest recorded value was 1.75 Factor of average annual wage in 2000.
How does Canada rank for personal income tax (pit) - top statutory and marginal tax rate — top?
Canada ranks 17th out of 29 countries with data for 2025.
Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Canada?
Over the last ten years it is down 17.9%. The long-run trend across the full record is volatile.
Where does this Canada data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) - top statutory and marginal tax rate — Top in Canada. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/canada/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

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