{"entity":{"iso2":"LU","iso3":"LUX","name":"Luxembourg","slug":"luxembourg"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH","title":"Personal income tax (PIT) - top statutory and marginal tax rate \u2014 Top statutory personal income tax rate earnings threshold","unit":"Factor of average annual wage"},"observations":[{"date":"2000-01-01","value":2.09211},{"date":"2001-01-01","value":1.05534},{"date":"2002-01-01","value":1.06313},{"date":"2003-01-01","value":1.0324},{"date":"2004-01-01","value":1.00724},{"date":"2005-01-01","value":0.973154},{"date":"2006-01-01","value":0.940262},{"date":"2007-01-01","value":0.904411},{"date":"2008-01-01","value":0.919554},{"date":"2009-01-01","value":0.96257},{"date":"2010-01-01","value":0.939129},{"date":"2011-01-01","value":3.21897},{"date":"2012-01-01","value":3.14427},{"date":"2013-01-01","value":3.0486},{"date":"2014-01-01","value":2.98264},{"date":"2015-01-01","value":2.93279},{"date":"2016-01-01","value":2.90213},{"date":"2017-01-01","value":3.6793},{"date":"2018-01-01","value":3.58722},{"date":"2019-01-01","value":3.5266},{"date":"2020-01-01","value":3.34076},{"date":"2021-01-01","value":3.2911},{"date":"2022-01-01","value":3.14952},{"date":"2023-01-01","value":2.97291},{"date":"2024-01-01","value":3.1703},{"date":"2025-01-01","value":3.25869}],"summary":{"latest_period":"2025-01-01","latest_value":3.25869,"max":3.6793,"mean":2.31135,"min":0.904411,"of":29,"rank":13,"trend":"rising"}}