| Countries | Date | Single 100% AW | Top tax rate + SSC | Threshold (as mult. AW) | |
|---|---|---|---|---|---|
| United States [+] | 2004 | 24.4% | 42.8% | 8.8 | |
| United Kingdom [+] | 2004 | 26.8% | 41.0% | 1.2 | |
| Germany [+] | 2004 | 42.3% | 60.5% | 1.4 | |
| France [+] | 2004 | 28.6% | 47.8% | 2.8 | |
| Japan [+] | 2004 | 18.2% | 47.9% | 4.5 | |
| Spain [+] | 2004 | 20.1% | 45.0% | 2.6 | |
| Italy [+] | 2004 | 28.5% | 51.6% | 3.3 | |
| Portugal [+] | 2004 | 22.5% | 46.6% | 4.4 | |
| Greece [+] | 2004 | 24.6% | 48.8% | 1.3 | |
| Ireland [+] | 2004 | 23.6% | 48.0% | 0.8 | |
| United Arab Emirates [+] | 2004 | 0% | |||
| Afghanistan [+] | 2004 | 20.0% | |||
| Armenia [+] | 2004 | 20.0% | |||
| Angola [+] | 2004 | 15.0% | |||
| Argentina [+] | 2004 | 35.0% | |||
| Austria [+] | 2004 | 33.2% | 43.9% | 2.1 | |
| Australia [+] | 2004 | 23.9% | 48.5% | 1.2 | |
| Bosnia and Herzegovina [+] | 2004 | 10.0% | |||
| Bangladesh [+] | 2004 | 25.0% | |||
| Belgium [+] | 2004 | 41.9% | 59.3% | 1.1 | |
| Bulgaria [+] | 2004 | 29.0% | |||
| Bahrain [+] | 2004 | 0% | |||
| Brazil [+] | 2004 | 27.5% | |||
| Bahamas [+] | 2004 | 0% | |||
| Botswana [+] | 2004 | 25.0% | |||
| Canada [+] | 2004 | 25.6% | 46.4% | 2.3 | |
| Switzerland [+] | 2004 | 17.5% | 41.9% | 3.3 | |
| Chile [+] | 2004 | 7.0% | 40.0% | 13.2 | |
| China [+] | 2004 | 45.0% | |||
| Colombia [+] | 2004 | 0% | 25.6% | 19.0 | |
| Costa Rica [+] | 2004 | 9.0% | 22.8% | 2.5 | |
| Cyprus [+] | 2004 | 30.0% | |||
| Czechia [+] | 2004 | 23.7% | 40.5% | 2.0 | |
| Denmark [+] | 2004 | 38.6% | 62.3% | 1.0 | |
| Ecuador [+] | 2004 | 25.0% | |||
| Estonia [+] | 2004 | 21.9% | 12.3% | 0.2 | |
| Egypt [+] | 2004 | 34.0% | |||
| Finland [+] | 2004 | 30.8% | 56.7% | 1.9 | |
| Fiji [+] | 2004 | 31.0% | |||
| Georgia [+] | 2004 | 20.0% | |||
| Guatemala [+] | 2004 | 31.0% | |||
| Hong Kong [+] | 2004 | 16.0% | |||
| Honduras [+] | 2004 | 25.0% | |||
| Croatia [+] | 2004 | 45.0% | |||
| Hungary [+] | 2004 | 34.4% | 69.5% | 0.9 | |
| Indonesia [+] | 2004 | 35.0% | |||
| Israel [+] | 2004 | 22.1% | 59.4% | 4.0 | |
| India [+] | 2004 | 30.0% | |||
| Iceland [+] | 2004 | 28.0% | 41.0% | 1.2 | |
| Jamaica [+] | 2004 | 25.0% | |||
| Jordan [+] | 2004 | 25.0% | |||
| South Korea [+] | 2004 | 9.8% | 39.2% | 3.8 | |
| Kuwait [+] | 2004 | 0% | |||
| Kazakhstan [+] | 2004 | 20.0% | |||
| Lithuania [+] | 2004 | 27.6% | 7.0% | 0.3 | |
| Luxembourg [+] | 2004 | 25.0% | 46.5% | 1.0 | |
| Latvia [+] | 2004 | 29.0% | 31.2% | 0.1 | |
| Malta [+] | 2004 | 35.0% | |||
| Mauritius [+] | 2004 | 30.0% | |||
| Malawi [+] | 2004 | 30.0% | |||
| Mexico [+] | 2004 | 5.3% | 28.7% | 1.7 | |
| Malaysia [+] | 2004 | 28.0% | |||
| Mozambique [+] | 2004 | 32.0% | |||
| Netherlands [+] | 2004 | 32.6% | 52.0% | 1.4 | |
| Norway [+] | 2004 | 30.1% | 55.3% | 2.5 | |
| New Zealand [+] | 2004 | 19.7% | 39.0% | 1.6 | |
| Oman [+] | 2004 | 0% | |||
| Panama [+] | 2004 | 33.0% | |||
| Peru [+] | 2004 | 30.0% | |||
| Papua New Guinea [+] | 2004 | 47.0% | |||
| Philippines [+] | 2004 | 32.0% | |||
| Poland [+] | 2004 | 28.1% | 42.0% | 3.3 | |
| Qatar [+] | 2004 | 0% | |||
| Romania [+] | 2004 | 40.0% | |||
| Serbia [+] | 2004 | 10.0% | |||
| Russia [+] | 2004 | 13.0% | |||
| Saudi Arabia [+] | 2004 | 0% | |||
| Sudan [+] | 2004 | 20.0% | |||
| Sweden [+] | 2004 | 31.5% | 56.5% | 1.5 | |
| Singapore [+] | 2004 | 22.0% | |||
| Slovenia [+] | 2004 | 35.6% | 61.1% | 4.3 | |
| Slovakia [+] | 2004 | 22.3% | 24.9% | 0.5 | |
| Syria [+] | 2004 | 20.0% | |||
| Thailand [+] | 2004 | 37.0% | |||
| Tunisia [+] | 2004 | 35.0% | |||
| Türkiye [+] | 2004 | 30.5% | 40.6% | 10.4 | |
| Taiwan [+] | 2004 | 40.0% | |||
| Tanzania [+] | 2004 | 30.0% | |||
| Ukraine [+] | 2004 | 13.0% | |||
| Uruguay [+] | 2004 | 0% | |||
| Venezuela [+] | 2004 | 34.0% | |||
| Viet Nam [+] | 2004 | 40.0% | |||
| Yemen [+] | 2004 | 20.0% | |||
| South Africa [+] | 2004 | 40.0% | |||
| Zimbabwe [+] | 2004 | 46.4% | |||
Personal income tax for employees
