Top income tax
What rate hits the top of a high salary there?
Top statutory personal income tax rate on wage income (OECD).
Latvia leads with 0.00 %; Japan sits last at 55.95 %. Best-for-you first — lower is better here.
Coverage: 37 of ~38 countries this field can reach — OECD members only
Free to republish — just credit us
Fiatmap, “Top income tax by country”, fiatmap.com/rankings/income-tax. Licensed CC BY 4.0. Underlying data: official statistics (BIS, ECB, FRED, Eurostat, OECD, World Bank, SSB), each value dated at source.
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Top-10 table (live)
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World map
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On the map
The full ranking
| 1 | Latvia | 0.00 % | 2025 | Checked 8 Sept 2026 |
| 2 | Hungary | 15.00 % | 2025 | Checked 8 Sept 2026 |
| 3 | Estonia | 22.00 % | 2025 | Checked 8 Sept 2026 |
| 4 | Czech Republic | 23.00 % | 2025 | Checked 8 Sept 2026 |
| 5 | Costa Rica | 25.00 % | 2025 | Checked 8 Sept 2026 |
| 6 | Slovakia | 25.00 % | 2025 | Checked 8 Sept 2026 |
| 7 | Poland | 32.00 % | 2025 | Checked 8 Sept 2026 |
| 8 | Lithuania | 32.00 % | 2025 | Checked 8 Sept 2026 |
| 9 | Mexico | 35.00 % | 2025 | Checked 8 Sept 2026 |
| 10 | Colombia | 39.00 % | 2025 | Checked 8 Sept 2026 |
| 11 | New Zealand | 39.00 % | 2025 | Checked 8 Sept 2026 |
| 12 | Norway | 39.70 % | 2025 | Checked 8 Sept 2026 |
| 13 | Chile | 40.00 % | 2025 | Checked 8 Sept 2026 |
| 14 | Turkey | 40.76 % | 2025 | Checked 8 Sept 2026 |
| 15 | Switzerland | 41.41 % | 2025 | Checked 8 Sept 2026 |
| 16 | United States | 43.65 % | 2025 | Checked 8 Sept 2026 |
| 17 | Greece | 44.00 % | 2025 | Checked 8 Sept 2026 |
| 18 | United Kingdom | 45.00 % | 2025 | Checked 8 Sept 2026 |
| 19 | Luxembourg | 45.78 % | 2025 | Checked 8 Sept 2026 |
| 20 | Australia | 47.00 % | 2025 | Checked 8 Sept 2026 |
| 21 | Italy | 47.23 % | 2025 | Checked 8 Sept 2026 |
| 22 | Germany | 47.48 % | 2025 | Checked 8 Sept 2026 |
| 23 | Ireland | 48.00 % | 2025 | Checked 8 Sept 2026 |
| 24 | Spain | 48.58 % | 2025 | Checked 8 Sept 2026 |
| 25 | Netherlands | 49.50 % | 2025 | Checked 8 Sept 2026 |
| 26 | South Korea | 49.50 % | 2025 | Checked 8 Sept 2026 |
| 27 | Slovenia | 50.00 % | 2025 | Checked 8 Sept 2026 |
| 28 | Israel | 50.00 % | 2025 | Checked 8 Sept 2026 |
| 29 | Finland | 51.79 % | 2025 | Checked 8 Sept 2026 |
| 30 | Sweden | 52.41 % | 2025 | Checked 8 Sept 2026 |
| 31 | Belgium | 52.74 % | 2025 | Checked 8 Sept 2026 |
| 32 | Portugal | 53.00 % | 2025 | Checked 8 Sept 2026 |
| 33 | Canada | 53.53 % | 2025 | Checked 8 Sept 2026 |
| 34 | Austria | 55.00 % | 2025 | Checked 8 Sept 2026 |
| 35 | France | 55.37 % | 2025 | Checked 8 Sept 2026 |
| 36 | Denmark | 55.90 % | 2025 | Checked 8 Sept 2026 |
| 37 | Japan | 55.95 % | 2025 | Checked 8 Sept 2026 |
Regional averages
Europe (25)
41.28 %
Americas (6)
39.36 %
Asia (4)
49.05 %
Unweighted mean of the published values in each region — our aggregation, not an official statistic.
How to read this figure
The top statutory rate on wage income — what the last euro of a very high salary is taxed at, combining central and typical sub-central rates (OECD). Almost nobody pays this on their whole income: it applies only above the top threshold.
Countries with the lowest top income tax · Countries with the highest top income tax
How to read this list
Top statutory personal income tax rate on wage income (OECD). 37 countries publish it; the rest are absent from the list rather than shown as zero. All figures were observed in 2025, so the list is a genuine snapshot. Each row still carries its date in the CSV and JSON. Nothing here is estimated or carried forward to fill a gap. This metric is one column of the full dataset.