OCDE - Taxing Wages in OECD Countries 2026

Taxing Wages 2026 The Progressivity of Labour Taxation in OECD Countries Taxing Wages 2026 The Progressivity of Labour Taxation in OECD CountriesTaxing Wages 2026 THE PROGRESSIVITY OF LABOUR TAXATION IN OECD COUNTRIESThis work is issued under the responsibility of the Secretary-General of the OECD, and does not necessarily reflect the official views of OECD Member countries. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.

Please cite this publication as: OECD (2026), Taxing Wages 2026: The Progressivity of Labour Taxation in OECD Countries, OECD Publishing, Paris,

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Taxing Wages ISSN 1995-3844 (print) ISSN 2072-5124 (online) Photo credits: Cover © LeoPatrizi/Getty images. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.

© OECD 2026

Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution – you must cite the work. Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the

programming that is designed to simplify the tax calculations. The programming underlying these functions is based on the description of the particular measure given in the relevant country chapter found in Part II. For example, the Earned Income Credit in the United States is calculated using the VBA function called EIC. Anyone wishing to make their own implementation of the equations will have to write VBA functions corresponding to these special functions or make appropriate modifications to any equations that use them.666  TAXING WAGES 2026 © OECD 2026

Reference

OECD (2018), Revenue Statistics 2018, OECD Publishing, Paris, https://doi.org/10.1787/rev_stats-2018-en. [1]

Notes

1 The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. 2 Not all national statistical agencies use ISIC Rev.3.1 or ISIC Rev.4 to classify industries. However, the Statistical Classification of Economic Activities in the European Community (NACE), the North American Industry Classification System (NAICS) and the Australian and New Zealand Standard Industrial Classification (ANZSIC) include a classification which is broadly in accordance with industries C-K in ISIC Rev.3.1 or industries B-N in ISIC Rev.4. 397In this case, the amount of tax relief is related to actual social security contributions paid by the employee or withheld from her/his wage – thus in this respect this item deviates from the general definition of standard tax relief under which relief is unrelated to actual expenses incurred.Taxing Wages 2026 The Progressivity of Labour Taxation in OECD Countries This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on the progressivity of the average tax wedge across different earnings intervals and household types. Using data up to 2025, it also examines personal income taxes and social security contributions paid by employees, social security contributions

(https://creativecommons.org/licenses/by/4.0/). Attribution – you must cite the work. Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of the original work should be considered valid. Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. 3

TAXING WAGES 2026 © OECD 2026

Foreword Taxing Wages1 is an annual publication that provides details of taxes paid on wages in the 38 Member countries of the OECD. The information contained in the Report covers the personal income tax and social security contributions paid by employees, the social security contributions and payroll taxes paid by their employers and cash benefits received by families. The objective of the Report is to illustrate how personal income taxes, social security contributions and payroll taxes are calculated and to examine how these levies and family benefits affect household incomes and labour costs. The results also allow cross-country comparisons of the overall tax and benefit position of different household types. The Report shows the amount of taxes, social security contributions, payroll taxes and cash benefits for eight household types, which differ by income level and household composition. It also presents the resulting average and marginal tax rates. Average tax rates show the share of gross wage earnings or

The Report shows the amount of taxes, social security contributions, payroll taxes and cash benefits for eight household types, which differ by income level and household composition. It also presents the resulting average and marginal tax rates. Average tax rates show the share of gross wage earnings or total labour costs2 that is taken in personal income taxes (before and after cash benefits), social security contributions and payroll taxes. Marginal tax rates show the share of an increase in gross earnings or total labour costs that is paid in these taxes. This edition of the Report presents data on the tax and benefit position of employees in 2025, which it compares with corresponding data for the year 2024. The Report is structured as follows: • Part I (Tax burden comparisons and trends) includes six chapters: ‒ Chapter 1 contains an overview of the main results for 2025. ‒ Chapter 2 contains the Special Feature on “The progressivity of labour taxation in OECD countries”. ‒ Chapter 3 reviews the main results for 2025, which are summarised in comparative tables and figures. ‒ Chapter 4 presents a graphical exposition of the estimated tax burden on labour income in 2025 for gross wage earnings between 50% and 250% of the average wage. ‒ Chapter 5 provides comparative tables showing the main results for 2024. ‒ Chapter 6 shows historical trends in the tax burden for the period 2000-2025. • Part II contains individual country tables specifying the wage levels considered and the associated tax burdens for eight separate household types, together with descriptions of each country’s tax/benefit system. • The Annex describes the Taxing Wages methodology and its limitations.4  TAXING WAGES 2026 © OECD 2026

The Report has been prepared by the OECD’s Centre for Tax Policy and Administration (CTPA) under the auspices of Working Party No.2 on Tax Policy Analysis and Tax Statistics (WP2) of the Committee on

TAXING WAGES 2026 © OECD 2026

The Report has been prepared by the OECD’s Centre for Tax Policy and Administration (CTPA) under the auspices of Working Party No.2 on Tax Policy Analysis and Tax Statistics (WP2) of the Committee on Fiscal Affairs. The Report was led by Edoardo Magalini and Pedro Baptista under the supervision of the Director, Manal Corwin; the Head of the Tax Policy and Statistics Division, Kurt Van Dender; and the Head of the Tax Data and Statistical Analysis Unit, Alexander Pick. The Special Feature was authored by Alexander Pick, Pedro Baptista and Edoardo Magalini. The authors would like to acknowledge Michael Sharratt for his role in data management and dissemination and Rebekka Hviid Kanstrup for the publication formatting. The authors would like to thank other colleagues in CTPA for their support and valuable comments: Bert Brys, Karena Garnier, Pierce O’Reilly, Sarah Perret, Ria Sandilands and Carrie Tyler. The authors would also like to thank the delegates of WP2 for their inputs. Notes

1 Earlier editions were published under the title The Tax/Benefit Position of Employees (1996-1998 editions) and The Tax/Benefit Position of Production Workers (editions published before 1996). 2 The reference wage for these calculations is provided by countries. The estimates for the average wage refer to a full-time employee (engaged either in manual or non-manual activities) who works in either industry sectors B-N inclusive with reference to the International Standard Industrial Classification of All Economic Activities, Revision 4 (ISIC Rev.4) or in industry sectors C-K inclusive with reference to the International Standard Industrial Classification of All Economic Activities, Revision 3 (ISIC Rev.3). More information is contained in Chapter 1 of the Report and in the Annex. 5

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Table of contents Foreword 3 Notes 4 Executive Summary 15 Key findings 16

information is contained in Chapter 1 of the Report and in the Annex. 5

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Table of contents Foreword 3 Notes 4 Executive Summary 15 Key findings 16 Part I Effective tax rates on labour income - Comparisons and trends 18 Overview 19 Introduction 20 Taxation of single workers 21 Single versus one-earner couple taxpayers 31 Taxation of two-earner couples 34 Wages 38 References 43 Notes 43 2 Progressivity of labour taxation in OECD countries 45 Introduction 45 The progressivity of labour taxation is at the heart of the tax, inequality and growth agenda 46 Calculating the OECD tax progressivity indicator 50 Applying the tax progressivity indicator across OECD countries in 2025 51 Conclusion 66 Annex 2.A. Additional figures 68 Notes 71 3 Effective tax rates on labour income in 2025 73 Average tax rates 74 Marginal tax rates 76 Notes 98 4 Graphical exposition of effective tax rates in 2025 99 Notes 140 5 Effective tax rates on labour income in 2024 141 6 Evolution of effective tax rates on labour income (2000-25) 156 Long-term trends in labour taxation since 2000 1576 

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Note 184 Part II Country details, 2025 185 Australia (2024-2025 Income tax year) 186 Personal income tax system 189 Social security contributions 191 Other taxes 192 Universal cash transfers 192 Recent changes in the tax/benefit system 195 Memorandum items 196 2024-25 Tax Equations 199 Austria

186 Personal income tax system 189 Social security contributions 191 Other taxes 192 Universal cash transfers 192 Recent changes in the tax/benefit system 195 Memorandum items 196 2024-25 Tax Equations 199 Austria 201 Personal Income Tax 204 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 207 Universal Cash Transfers 207 Main Changes in Tax/Benefit Systems Since 2004 208 Memorandum Items 210 2025 Tax equations 212 Belgium 214 Personal income tax system 217 Compulsory social security contributions to schemes operated within the government sector 220 Universal cash transfers 222 Main changes in the tax/benefit system since 2016 223 Memorandum Items 224 2025 Tax equations 227 Canada 229 Personal Income Tax Systems 232 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 235 Universal Cash Transfers 237 Main changes in the Tax/Benefit system since 2009 238 2025 Tax equations 242 Notes 244 Chile 245 Personal income tax system 248 Compulsory social security contributions 249 Universal cash transfers 251 Recent changes in the tax/benefit system 252 Memorandum items 252 2025 Tax equations 254 Notes 255 Colombia 256 Personal income tax system 259 Compulsory social security contributions to schemes operated within the government sector 260 7

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Universal cash transfers 261 Main Changes in Tax/Benefit Systems Since 2019 262 Memorandum items 262 2025 Tax equations 264 Notes 265 Costa Rica 266 Personal income tax system 269

Universal cash transfers 261 Main Changes in Tax/Benefit Systems Since 2019 262 Memorandum items 262 2025 Tax equations 264 Notes 265 Costa Rica 266 Personal income tax system 269 Compulsory social security contributions to schemes operated within the government sector 270 Universal cash transfers 270 Recent changes in the tax/benefit system 270 Memorandum items 270 2025 Tax equations 272 Czechia 273 Personal Income Tax System 276 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 277 Universal Cash Transfers 278 Main Changes in Tax/Benefit Systems since 2025 279 Memorandum Items 279 2025 Tax equations 281 Denmark 282 Personal income tax system 285 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 287 Universal Cash Transfers 288 Main Changes in Tax/Benefit Systems 288 Memorandum Items 291 2025 Tax equations 293 Estonia 295 Personal income tax system 298 Compulsory social security insurance system 299 Payroll tax 300 Universal cash transfers 300 Main changes in tax/benefit system since 2005 300 Memorandum items 301 2025 Tax equations 303 Finland 304 Personal Income Tax System 307 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 308 Universal Cash Transfers 309 Main Changes in the Tax/Benefit System since 2024 309 Memorandum Items 310 2025 Tax equations 312 France 313 Personal income tax system 3168 

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Compulsory social security contributions to schemes operated within the government sector. 318 Universal cash transfers 320

2025 Tax equations 312 France 313 Personal income tax system 3168 

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Compulsory social security contributions to schemes operated within the government sector. 318 Universal cash transfers 320 Main changes in the tax system and social benefits regime since the taxation of 2015 income 321 Memorandum items 323 Notes 329 Germany 330 Personal Income Tax Systems 333 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 335 Universal Cash Transfers 338 Main Changes in Tax/Benefit Systems Since 1997 338 Memorandum Items 340 2025 Tax equations 343 Greece 344 Personal income tax system 347 Mandatory Social Security Contributions to schemes operated within the Government Sector 351 Universal Cash Transfers 352 Main Changes in the Tax/benefit System since 2016 353 Memorandum items 353 2025 Tax equations 356 Note 356 Hungary 357 Personal Income Tax Systems 360 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 361 Universal cash transfers 363 Main Changes in the Tax/benefit System Since 2010 364 Memorandum Items 364 2025 Tax equations 366 Iceland 367 Personal Income Tax System 370 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 371 Universal Cash Transfers 371 Main Changes in the Tax/Benefit System Since 1998 372 Memorandum Items 375 2025 Tax equations 377 Note 378 Ireland 379 Personal income tax systems 382 Compulsory Social Security Contributions to Schemes Operated within the Government Sector. 384 Universal Cash Transfers 384 Other Main Changes in Tax/Benefit System Since 2016 386

377 Note 378 Ireland 379 Personal income tax systems 382 Compulsory Social Security Contributions to Schemes Operated within the Government Sector. 384 Universal Cash Transfers 384 Other Main Changes in Tax/Benefit System Since 2016 386 Memorandum Items 386 2025 Tax equations 389 Note 390 9

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Israel 391 Personal income tax system 394 Compulsory social security insurance system 395 Payroll taxes 396 Universal cash transfers 396 Main changes in the tax and benefit systems since 2002 397 Memorandum items 398 Italy 402 Personal Income Tax 405 Compulsory Social Security 409 Universal Cash Transfers 409 Main Changes 410 Memorandum Item 411 2025 Tax equations 413 Notes 414 Japan 415 Personal Income Tax Systems 418 Compulsory Social Security Contribution to Schemes Operated Within the Government Sector 422 Cash Benefits 424 Main changes in the Tax/benefit Systems since 1998 426 Memorandum Item 428 2025 Tax equations 431 Note 432 Korea 433 Personal Income Tax System 436 Compulsory Social Security Contribution to Schemes Operated Within the Government Sector 440 Universal Cash Transfers 442 Main Changes in Tax/Benefit System since 2000 442 Memorandum Item 443 2025 Tax equations 445 Latvia 447 Personal income tax system 450 Compulsory social security contributions to schemes operated within the government sector. 453 Universal cash transfers 455 Main changes in tax/benefit system in 2025 455 Memorandum items 456 2025 Tax equations 457 Lithuania 458

450 Compulsory social security contributions to schemes operated within the government sector. 453 Universal cash transfers 455 Main changes in tax/benefit system in 2025 455 Memorandum items 456 2025 Tax equations 457 Lithuania 458 Personal income tax system 461 Compulsory social security insurance system 462 Universal cash transfers 464 Main changes in tax/benefit system since 2000 465 Memorandum items 469 2025 Tax equations 47210 

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Luxembourg 474 Personal income tax system 477 Compulsory social security contributions to schemes operated within the government sector 480 Universal cash transfers 480 Main changes since 2008 481 Memorandum item 481 2025 Tax equations 484 Mexico 486 Personal Income Tax 489 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 491 Universal Cash Transfers 491 Main Changes in the Tax/Benefit System since 1995 491 Memorandum Items 492 2025 Tax equations 494 Notes 495 Netherlands 496 Personal Income Tax System (Central Government) 499 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 501 Universal Cash Transfers 502 Main Changes in the Tax/Benefit Systems Since 2000 503 Memorandum Items 505 2025 Tax equations 508 Note 510 New Zealand (2025-2026 Income tax year) 511 Personal Income Tax System 514 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 514 Universal Cash Transfers 515 Main Changes in Personal Tax/Benefit Systems since 2024/25 516 Memorandum Items 516 2025 Tax equations 518 Norway 519

514 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 514 Universal Cash Transfers 515 Main Changes in Personal Tax/Benefit Systems since 2024/25 516 Memorandum Items 516 2025 Tax equations 518 Norway 519 Personal Income Tax System 522 Social Security Contributions 523 Universal Cash Transfers 523 Main Changes in Tax/Benefit Systems Since 2002 524 Memorandum Items 528 2025 Tax equations 530 Poland 531 Personal income tax system 534 Social Security Contributions 537 Universal Cash Transfers 537 Main Changes in Tax/benefit Systems Since 2012 539 Memorandum Items 541 2025 Tax equations 544 11

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Notes 545 Portugal 546 Personal Income Tax 549 Compulsory social security contributions to schemes operated within the government sector. 552 Universal cash benefits 553 Main Changes in tax/benefit systems since 2006 554 Memorandum Items 554 2025 Tax equations 556 Slovak Republic 557 Personal Income Tax System 560 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 563 Universal Cash Transfers 565 Main Changes in Tax/Benefit Systems since 2017 566 Memorandum items 568 2025 Tax equations 570 Note 571 Slovenia 572 Personal income tax system 575 Compulsory social security insurance system 577 Payroll tax 578 Universal cash transfers 578 Main changes in tax/benefit system since 2005 579 Memorandum items 581 2025 Tax equations 583 Spain 584 Personal Income Tax System 587

577 Payroll tax 578 Universal cash transfers 578 Main changes in tax/benefit system since 2005 579 Memorandum items 581 2025 Tax equations 583 Spain 584 Personal Income Tax System 587 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 589 Universal Cash Transfers 590 Recent Changes in Tax/Benefit Systems 590 Memorandum Items 590 2025 Tax equations 593 Sweden 595 Personal Income Tax Systems 598 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 600 Universal Cash Transfers 601 Main Changes in Tax/Benefit Systems Since 1998 601 Memorandum Items 602 2025 Tax equations 604 Switzerland 605 Personal income tax systems 608 Compulsory social security contributions to schemes operated within the government sector 612 Universal cash benefits 613 Main changes in the tax/benefit system since 1998 61312 

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Memorandum item 613 2025 Tax equations 617 Türkiye 618 Personal Income Tax Systems 621 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 622 Universal Cash Transfers 623 Main Changes in Tax/Benefit System Since 2004 623 Memorandum Items 624 2025 Tax equations 625 Notes 625 United Kingdom (2025-2026 Income tax year) 626 Personal Income Tax System 629 Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 630 Universal Cash Transfers 631 Recent changes in the tax/benefit system 631 Memorandum Items 632 2025 Tax equations 634 United States 635 Personal Income Tax System 638

Compulsory Social Security Contributions to Schemes Operated Within the Government Sector 630 Universal Cash Transfers 631 Recent changes in the tax/benefit system 631 Memorandum Items 632 2025 Tax equations 634 United States 635 Personal Income Tax System 638 Compulsory Social Security Contributions to Schemes Operated within the Government Sector 641 Universal Cash Transfers 641 Principal Changes to Individual Provisions since 2017 642 Memorandum Items 642 2025 Tax equations 645 Notes 646 Annex A. Methodology and limitations 647 Reference 666 Notes 666

Tables Table 1.1. Comparison of total tax wedge, 2025 25 Table 1.2. Income tax plus employee and employer social security contributions, 2025 25 Table 1.3. Income tax plus employee social security contributions, 2025 29 Table 1.4. Comparison of total tax wedge for single and one-earner couple taxpayers, 2025 32 Table 1.5. Comparison of total tax wedge for two-earner couples with children, 2025 36 Table 1.6. Income tax plus employee social security contributions less cash benefits, 2025 36 Table 1.7. Comparison of average wage levels in 2024 and 2025 40 Table 1.8. Average wage Industry Classification 40 Table 3.1. Income tax plus employee and employer contributions less cash benefits, 2025 78 Table 3.2. Income tax plus employee contributions, 2025 80 Table 3.3. Income tax plus employee contributions less cash benefits, 2025 82 Table 3.4. Income tax, 2025 84 Table 3.5. Employee contributions, 2025 86 Table 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2025 88

82 Table 3.4. Income tax, 2025 84 Table 3.5. Employee contributions, 2025 86 Table 3.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2025 88 Table 3.7. Marginal rate of income tax plus employee contributions less cash benefits, 2025 90 Table 3.8. Percentage increase in net income relative to percentage increase in gross wages, 2025 92 13

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Table 3.9. Percentage increase in net income relative to percentage increase in gross labour costs, 2025 93 Table 3.10. Annual gross wage and net income, single person, 2025 94 Table 3.11. Annual gross wage and net income, married couple, 2025 95 Table 3.12. Annual labour costs and net income, single person, 2025 96 Table 3.13. Annual labour costs and net income, married couple, 2025 97 Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2024 143 Table 5.2. Income tax plus employee contributions, 2024 144 Table 5.3. Income tax plus employee contributions less cash benefits, 2024 145 Table 5.4. Income tax, 2024 146 Table 5.5. Employee contributions, 2024 147 Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2024 148 Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2024 149 Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2024 150 Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2024 151

149 Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2024 150 Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2024 151 Table 5.10. Annual gross wage and net income, single person, 2024 152 Table 5.11. Annual gross wage and net income, married couple, 2024 153 Table 5.12. Annual labour costs and net income, single person, 2024 154 Table 5.13. Annual labour costs and net income, married couple, 2024 155 Table 6.1. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage 158 Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage 159 Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage 160 Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage 161 Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage 162 Table 6.6. Income tax plus employee and employer contributions less cash benefits, married couple with two children, at 100% and 67% of average wage 163 Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple, both at 100% of average wage 164 Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage 165 Table 6.9. Income tax, single persons at 67% of average wage 166 Table 6.10. Income tax, single persons at 100% of average wage 167

and 67% of average wage 165 Table 6.9. Income tax, single persons at 67% of average wage 166 Table 6.10. Income tax, single persons at 100% of average wage 167 Table 6.11. Income tax, single persons at 167% of average wage 168 Table 6.12. Income tax, single parent at 67% of average wage 169 Table 6.13. Income tax, married couple at 100% of average wage 170 Table 6.14. Income tax, married couple with two children, at 100% and 67% of average wage 171 Table 6.15. Income tax, married couple, both at 100% of average wage 172 Table 6.16. Income tax, married couple at 100% and 67% of average wage 173 Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage 174 Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage 175 Table 6.19. Income tax plus employee contributions less cash benefits, single persons at 167% of average wage 176 Table 6.20. Income tax plus employee contributions less cash benefits, single parent at 67% of average wage 177 Table 6.21. Income tax plus employee contributions less cash benefits, married couple at 100% of average wage 178 Table 6.22. Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 67% of average wage 179 Table 6.23. Income tax plus employee contributions less cash benefits, married couple, both at 100% of average wage 180 Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage 181

179 Table 6.23. Income tax plus employee contributions less cash benefits, married couple, both at 100% of average wage 180 Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage 181 Table 6.25. Annual average gross and net wage earnings, single individual no children, 2000-25 182 Table 6.26. Annual average gross and net wage earnings, single individual no children, 2000-25 (national currency) 18314 

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Figures Figure 1.1. OECD average tax wedge for different household types, 2000-25 22 Figure 1.2. Income tax plus employee and employer social security contributions for a single worker, 2025 26 Figure 1.3. Percentage of gross wage earnings paid in income tax and employee social security contributions for a single worker, 2025 29 Figure 1.4. Income tax plus employee contributions less cash benefits by household type, 2025 32 Figure 1.5. Income tax plus employee and employer social security contributions less cash benefits for twoearner couples, 2025 35 Fig