{"entity":{"iso2":"CH","iso3":"CHE","name":"Switzerland","slug":"switzerland"},"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":3.62017},{"date":"2001-01-01","value":3.52814},{"date":"2002-01-01","value":3.45323},{"date":"2003-01-01","value":3.39707},{"date":"2004-01-01","value":3.326},{"date":"2005-01-01","value":3.30489},{"date":"2006-01-01","value":3.26133},{"date":"2007-01-01","value":3.15663},{"date":"2008-01-01","value":3.31678},{"date":"2009-01-01","value":3.28996},{"date":"2010-01-01","value":3.24151},{"date":"2011-01-01","value":3.22865},{"date":"2012-01-01","value":3.36084},{"date":"2013-01-01","value":3.32481},{"date":"2014-01-01","value":3.4613},{"date":"2015-01-01","value":3.47434},{"date":"2016-01-01","value":3.37182},{"date":"2017-01-01","value":3.35761},{"date":"2018-01-01","value":3.31893},{"date":"2019-01-01","value":3.26814},{"date":"2020-01-01","value":3.21666},{"date":"2021-01-01","value":3.09651},{"date":"2022-01-01","value":3.13731},{"date":"2023-01-01","value":3.08385},{"date":"2024-01-01","value":3.10415},{"date":"2025-01-01","value":3.08328}],"summary":{"latest_period":"2025-01-01","latest_value":3.08328,"max":3.62017,"mean":3.29938,"min":3.08328,"of":29,"rank":14,"trend":"falling"}}