{"entity":{"iso2":"PL","iso3":null,"name":"Poland","slug":"poland-2"},"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":3.54493},{"date":"2001-01-01","value":3.73056},{"date":"2002-01-01","value":3.65561},{"date":"2003-01-01","value":3.33134},{"date":"2004-01-01","value":3.28226},{"date":"2005-01-01","value":3.20136},{"date":"2006-01-01","value":3.05515},{"date":"2007-01-01","value":3.12415},{"date":"2008-01-01","value":2.93347},{"date":"2009-01-01","value":2.87005},{"date":"2010-01-01","value":2.73942},{"date":"2011-01-01","value":2.59907},{"date":"2012-01-01","value":2.50378},{"date":"2013-01-01","value":2.41681},{"date":"2014-01-01","value":2.26146},{"date":"2015-01-01","value":2.18192},{"date":"2016-01-01","value":2.11002},{"date":"2017-01-01","value":1.97304},{"date":"2018-01-01","value":1.83653},{"date":"2019-01-01","value":1.72647},{"date":"2020-01-01","value":1.53741},{"date":"2021-01-01","value":1.52857},{"date":"2022-01-01","value":1.87382},{"date":"2023-01-01","value":1.65916},{"date":"2024-01-01","value":1.47921},{"date":"2025-01-01","value":1.34808}],"summary":{"latest_period":"2025-01-01","latest_value":1.34808,"max":3.73056,"mean":2.48091,"min":1.34808,"of":7,"rank":4,"trend":"falling"}}