DoubleTaxationHow we calculate the tax burden
We use the OECD Taxing Wages methodology, which the Organisation for Economic Co-operation and Development applies every year to compare taxes on wages across its 38 member countries.
We include income tax (central and local, surtaxes and income-based levies) and compulsory employee social security contributions. Employer contributions and payroll taxes are shown separately, together with the tax burden including them — the share of all taxes and contributions in the employer's labour cost (the OECD calls it the “tax wedge”).
Special tax regimes, voluntary payments and non-tax compulsory payments are not included either; special regimes are listed on each country page.
Profile: single person without children, full-time employee for the whole year, only standard deductions and allowances that apply automatically. The salary is the same in every country — EUR 30,000, 60,000 or 120,000 gross per year, or your own amount.
Exchange rates: European Central Bank reference rate of 2 January 2026; for currencies the ECB does not publish, the official rate of the country's central bank. Local taxes follow the location used by the OECD; for other countries, the capital.
For OECD countries we check our calculation against the official Taxing Wages 2026 figures for the average wage.
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Comparison table
Tax burden on the employee
| Country | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| United Arab Emirates preliminary data | 0.0 % | 0.0 % | 0.0 % |
| Brunei preliminary data | 0.0 % | 0.0 % | 0.0 % |
| Kuwait preliminary data | 0.0 % | 0.0 % | 0.0 % |
| Nauru preliminary data | 0.0 % | 0.0 % | 9.4 % |
| Oman preliminary data | 0.0 % | 0.0 % | 0.0 % |
| Qatar preliminary data | 0.0 % | 0.0 % | 0.0 % |
| Saudi Arabia preliminary data | 0.0 % | 0.0 % | 0.0 % |
| Bahrain preliminary data | 1.0 % | 1.0 % | 1.0 % |
| Bahamas preliminary data | 3.9 % | 2.1 % | 1.1 % |
| St Kitts & Nevis preliminary data | 4.1 % | 2.1 % | 1.0 % |
| Singapore | 1.9 % | 4.9 % | 9.7 % |
| Vanuatu preliminary data | 6.0 % | 6.0 % | 6.0 % |
| Antigua & Barbuda preliminary data | 9.3 % | 6.4 % | 4.9 % |
| Palestinian Territories preliminary data | 3.4 % | 7.6 % | 11.3 % |
| Maldives preliminary data | 7.0 % | 8.5 % | 11.6 % |
| Guatemala preliminary data | 8.6 % | 9.7 % | 10.6 % |
| Lebanon preliminary data | 6.1 % | 10.0 % | 14.4 % |
| Turkmenistan preliminary data | 10.0 % | 10.0 % | 10.0 % |
| Andorra preliminary data | 7.2 % | 10.5 % | 13.2 % |
| Liechtenstein preliminary data | 7.7 % | 10.9 % | 14.1 % |
| Taiwan | 5.9 % | 11.1 % | 18.7 % |
| Hong Kong SAR China preliminary data | 7.0 % | 11.9 % | 14.5 % |
| Uzbekistan preliminary data | 12.0 % | 12.0 % | 12.0 % |
| Monaco preliminary data | 13.3 % | 12.4 % | 8.2 % |
| Timor-Leste preliminary data | 12.3 % | 13.1 % | 13.6 % |
| Micronesia preliminary data | 16.2 % | 13.2 % | 11.6 % |
| Switzerland | 9.8 % | 13.4 % | 18.9 % |
| Kosovo preliminary data | 13.3 % | 13.9 % | 14.2 % |
| Tajikistan preliminary data | 14.0 % | 14.0 % | 14.0 % |
| Iraq preliminary data | 14.0 % | 14.5 % | 14.8 % |
| Cambodia preliminary data | 10.1 % | 14.9 % | 17.4 % |
| Bulgaria preliminary data | 20.9 % | 15.4 % | 12.7 % |
| Somalia preliminary data | 13.7 % | 15.9 % | 16.9 % |
| Marshall Islands preliminary data | 18.8 % | 16.0 % | 14.0 % |
| South Sudan preliminary data | 15.9 % | 16.0 % | 16.0 % |
| Guinea preliminary data | 13.6 % | 16.8 % | 18.4 % |
| Mauritius preliminary data | 12.6 % | 17.0 % | 19.3 % |
| Mongolia preliminary data | 17.9 % | 17.5 % | 18.7 % |
| Thailand preliminary data | 10.1 % | 17.5 % | 23.7 % |
| Chile preliminary data | 19.4 % | 17.8 % | 22.9 % |
| Myanmar (Burma) preliminary data | 11.1 % | 17.9 % | 21.4 % |
| Paraguay preliminary data | 18.2 % | 18.6 % | 18.8 % |
| Kyrgyzstan preliminary data | 19.0 % | 19.0 % | 19.0 % |
| Comoros preliminary data | 17.9 % | 19.5 % | 20.2 % |
| Azerbaijan preliminary data | 17.3 % | 19.6 % | 22.1 % |
| Kazakhstan preliminary data | 19.9 % | 19.6 % | 21.1 % |
| Palau preliminary data | 18.6 % | 19.9 % | 20.7 % |
| Burkina Faso preliminary data | 20.2 % | 20.1 % | 20.1 % |
| Estonia preliminary data | 17.1 % | 20.2 % | 21.7 % |
| South Korea preliminary data | 15.0 % | 20.4 % | 28.7 % |
| Honduras preliminary data | 16.5 % | 20.7 % | 22.9 % |
| Costa Rica preliminary data | 14.6 % | 21.0 % | 26.7 % |
| Moldova preliminary data | 21.0 % | 21.0 % | 21.0 % |
| Armenia preliminary data | 22.2 % | 21.1 % | 20.6 % |
| Israel preliminary data | 10.8 % | 21.2 % | 33.4 % |
| Argentina | 17.7 % | 21.5 % | 27.9 % |
| United Kingdom | 14.5 % | 21.8 % | 32.8 % |
| Trinidad & Tobago preliminary data | 18.6 % | 21.8 % | 23.4 % |
| Bolivia preliminary data | 18.7 % | 21.9 % | 23.5 % |
| Guyana preliminary data | 20.4 % | 21.9 % | 22.6 % |
| Grenada preliminary data | 16.0 % | 22.0 % | 25.0 % |
| Georgia preliminary data | 22.0 % | 22.0 % | 22.0 % |
| Barbados preliminary data | 17.7 % | 22.1 % | 24.8 % |
| Belize preliminary data | 19.8 % | 22.4 % | 23.7 % |
| Ecuador preliminary data | 15.7 % | 22.7 % | 31.5 % |
| Bhutan preliminary data | 16.3 % | 22.8 % | 26.4 % |
| Seychelles preliminary data | 20.7 % | 22.8 % | 28.8 % |
| Ukraine | 23.0 % | 23.0 % | 23.0 % |
| Colombia preliminary data | 13.8 % | 23.0 % | 30.8 % |
| Jordan preliminary data | 14.3 % | 23.0 % | 27.7 % |
| Montenegro preliminary data | 20.6 % | 23.0 % | 24.3 % |
| Congo - Brazzaville preliminary data | 22.1 % | 23.1 % | 23.5 % |
| Australia preliminary data | 14.4 % | 23.2 % | 30.9 % |
| United States | 19.3 % | 23.4 % | 30.1 % |
| Bangladesh | 17.5 % | 23.7 % | 26.9 % |
| Sweden | 18.5 % | 23.7 % | 38.0 % |
| Botswana preliminary data | 20.1 % | 23.8 % | 25.7 % |
| Madagascar preliminary data | 22.8 % | 23.9 % | 24.4 % |
| Malta preliminary data | 22.9 % | 23.9 % | 29.5 % |
| Fiji preliminary data | 20.0 % | 24.0 % | 28.1 % |
| Netherlands | 6.6 % | 24.3 % | 37.5 % |
| Angola preliminary data | 22.3 % | 24.3 % | 25.6 % |
| Czech Republic | 22.3 % | 24.5 % | 27.3 % |
| Vietnam preliminary data | 17.0 % | 24.5 % | 29.7 % |
| Cameroon preliminary data | 22.3 % | 24.6 % | 25.8 % |
| Cyprus preliminary data | 14.6 % | 24.6 % | 30.3 % |
| Ireland preliminary data | 12.2 % | 25.0 % | 38.1 % |
| Indonesia preliminary data | 19.0 % | 25.2 % | 28.3 % |
| St Lucia preliminary data | 20.4 % | 25.2 % | 27.6 % |
| Peru preliminary data | 21.1 % | 25.2 % | 33.1 % |
| Panama preliminary data | 20.1 % | 25.3 % | 30.0 % |
| San Marino preliminary data | 20.7 % | 25.3 % | 32.2 % |
| Central African Republic preliminary data | 22.7 % | 25.4 % | 26.7 % |
| Dominican Republic preliminary data | 23.3 % | 25.5 % | 25.5 % |
| Canada | 19.0 % | 25.6 % | 33.9 % |
| Tonga preliminary data | 21.5 % | 25.7 % | 27.9 % |
| Norway preliminary data | 18.0 % | 25.8 % | 35.4 % |
| Philippines preliminary data | 22.3 % | 26.1 % | 28.2 % |
| Iceland preliminary data | 14.6 % | 26.2 % | 33.4 % |
| Namibia preliminary data | 21.6 % | 26.3 % | 30.8 % |
| Brazil | 25.4 % | 26.4 % | 27.0 % |
| Mexico preliminary data | 21.2 % | 26.4 % | 29.8 % |
| New Zealand preliminary data | 18.9 % | 26.4 % | 31.5 % |
| Luxembourg preliminary data | 14.8 % | 26.7 % | 38.6 % |
| India | 17.6 % | 26.8 % | 31.9 % |
| Côte d’Ivoire preliminary data | 27.4 % | 26.8 % | 27.4 % |
| Egypt preliminary data | 26.3 % | 26.9 % | 27.2 % |
| Japan | 21.8 % | 28.0 % | 35.8 % |
| Liberia preliminary data | 27.3 % | 28.2 % | 28.6 % |
| Jamaica preliminary data | 22.9 % | 28.3 % | 31.3 % |
| Lesotho preliminary data | 26.6 % | 28.3 % | 29.1 % |
| Dominica preliminary data | 22.5 % | 28.8 % | 31.9 % |
| Nigeria preliminary data | 27.0 % | 28.9 % | 30.0 % |
| Gabon preliminary data | 26.2 % | 29.3 % | 32.6 % |
| Serbia preliminary data | 28.7 % | 29.3 % | 22.2 % |
| Malaysia | 23.1 % | 29.5 % | 33.0 % |
| Spain | 21.8 % | 29.7 % | 36.2 % |
| Burundi preliminary data | 29.5 % | 29.7 % | 29.9 % |
| Djibouti preliminary data | 25.9 % | 29.7 % | 34.7 % |
| Gambia preliminary data | 29.4 % | 29.7 % | 29.9 % |
| Pakistan | 24.6 % | 29.8 % | 32.4 % |
| Mozambique preliminary data | 25.3 % | 30.2 % | 32.6 % |
| China | 26.8 % | 30.3 % | 30.6 % |
| Cape Verde preliminary data | 27.6 % | 30.5 % | 32.0 % |
| Latvia preliminary data | 27.7 % | 30.5 % | 31.0 % |
| South Africa preliminary data | 22.1 % | 30.7 % | 36.6 % |
| Eswatini preliminary data | 28.9 % | 30.9 % | 32.0 % |
| Morocco preliminary data | 25.1 % | 31.0 % | 34.0 % |
| Finland preliminary data | 17.3 % | 31.1 % | 42.4 % |
| Benin preliminary data | 28.8 % | 31.2 % | 32.4 % |
| El Salvador preliminary data | 25.3 % | 31.2 % | 34.2 % |
| France | 23.5 % | 31.4 % | 37.2 % |
| Slovakia preliminary data | 26.9 % | 31.4 % | 36.5 % |
| Austria | 17.3 % | 31.6 % | 38.1 % |
| Nicaragua preliminary data | 29.7 % | 32.3 % | 33.6 % |
| Samoa preliminary data | 30.1 % | 32.6 % | 33.8 % |
| Sierra Leone preliminary data | 33.0 % | 33.2 % | 33.4 % |
| Kenya preliminary data | 32.2 % | 33.3 % | 35.4 % |
| Hungary | 33.5 % | 33.5 % | 33.5 % |
| Congo - Kinshasa preliminary data | 32.8 % | 33.5 % | 33.5 % |
| Niger preliminary data | 32.1 % | 33.5 % | 34.3 % |
| Nepal preliminary data | 27.2 % | 33.6 % | 36.8 % |
| Malawi preliminary data | 32.5 % | 33.8 % | 36.9 % |
| Ghana preliminary data | 31.0 % | 34.2 % | 37.3 % |
| Denmark preliminary data | 30.0 % | 34.3 % | 39.9 % |
| Uruguay preliminary data | 26.7 % | 34.4 % | 34.3 % |
| Haiti preliminary data | 33.5 % | 34.7 % | 35.4 % |
| North Macedonia preliminary data | 34.5 % | 34.8 % | 35.0 % |
| Croatia preliminary data | 32.9 % | 35.6 % | 39.4 % |
| Tanzania preliminary data | 34.6 % | 35.8 % | 36.4 % |
| Zimbabwe preliminary data | 30.6 % | 35.8 % | 38.5 % |
| Rwanda preliminary data | 35.5 % | 35.9 % | 36.1 % |
| Greece preliminary data | 26.6 % | 36.0 % | 42.5 % |
| Portugal preliminary data | 27.0 % | 36.6 % | 44.8 % |
| Senegal preliminary data | 34.1 % | 37.1 % | 39.6 % |
| Mauritania preliminary data | 34.5 % | 37.3 % | 38.6 % |
| Germany | 29.3 % | 37.4 % | 42.9 % |
| Zambia preliminary data | 37.0 % | 37.5 % | 37.7 % |
| Poland | 28.7 % | 37.8 % | 40.5 % |
| Bosnia & Herzegovina preliminary data | 37.4 % | 38.2 % | 38.6 % |
| Türkiye | 32.2 % | 38.3 % | 38.1 % |
| Tuvalu preliminary data | 37.1 % | 38.6 % | 39.3 % |
| Sri Lanka preliminary data | 33.6 % | 38.8 % | 41.4 % |
| Italy | 22.5 % | 38.9 % | 45.8 % |
| Lithuania preliminary data | 39.2 % | 39.5 % | 41.0 % |
| Suriname preliminary data | 37.0 % | 39.5 % | 40.7 % |
| Uganda preliminary data | 34.5 % | 39.8 % | 42.4 % |
| Slovenia preliminary data | 35.0 % | 40.5 % | 46.4 % |
| Belgium preliminary data | 29.9 % | 40.8 % | 48.7 % |
| Mali preliminary data | 39.3 % | 40.8 % | 41.6 % |
| Algeria preliminary data | 38.4 % | 41.2 % | 42.6 % |
| Solomon Islands preliminary data | 37.8 % | 41.4 % | 43.2 % |
| Romania | 41.5 % | 41.5 % | 41.5 % |
| Papua New Guinea preliminary data | 38.4 % | 42.5 % | 45.2 % |
| Tunisia preliminary data | 41.0 % | 44.9 % | 46.9 % |
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
An indicative calculation for a typical case. Not tax advice.