| Countries | Date | Single 100% AW | Top tax rate + SSC | Threshold (as mult. AW) | |
|---|---|---|---|---|---|
| United States [+] | 2005 | 24.3% | 42.7% | 8.8 | |
| United Kingdom [+] | 2005 | 26.9% | 41.0% | 1.2 | |
| Germany [+] | 2005 | 42.2% | 56.4% | 1.4 | |
| France [+] | 2005 | 28.9% | 48.6% | 2.7 | |
| Japan [+] | 2005 | 18.5% | 47.9% | 4.5 | |
| Spain [+] | 2005 | 20.3% | 45.0% | 2.6 | |
| Italy [+] | 2005 | 28.0% | 44.1% | 4.4 | |
| Portugal [+] | 2005 | 21.8% | 46.6% | 4.4 | |
| Greece [+] | 2005 | 24.7% | 49.1% | 1.2 | |
| Ireland [+] | 2005 | 22.8% | 48.0% | 0.8 | |
| United Arab Emirates [+] | 2005 | 0% | |||
| Afghanistan [+] | 2005 | 20.0% | |||
| Armenia [+] | 2005 | 20.0% | |||
| Angola [+] | 2005 | 15.0% | |||
| Argentina [+] | 2005 | 35.0% | |||
| Austria [+] | 2005 | 33.0% | 43.7% | 2.0 | |
| Australia [+] | 2005 | 24.2% | 48.5% | 1.3 | |
| Bosnia and Herzegovina [+] | 2005 | 10.0% | |||
| Bangladesh [+] | 2005 | 25.0% | |||
| Belgium [+] | 2005 | 42.0% | 59.3% | 1.0 | |
| Bulgaria [+] | 2005 | 24.0% | |||
| Bahrain [+] | 2005 | 0% | |||
| Brazil [+] | 2005 | 27.5% | |||
| Bahamas [+] | 2005 | 0% | |||
| Botswana [+] | 2005 | 25.0% | |||
| Canada [+] | 2005 | 25.8% | 46.4% | 2.3 | |
| Switzerland [+] | 2005 | 17.5% | 41.8% | 3.3 | |
| Chile [+] | 2005 | 7.0% | 40.0% | 12.9 | |
| China [+] | 2005 | 45.0% | |||
| Colombia [+] | 2005 | 0% | 25.6% | 18.0 | |
| Costa Rica [+] | 2005 | 9.0% | 22.8% | 2.6 | |
| Cyprus [+] | 2005 | 30.0% | |||
| Czechia [+] | 2005 | 24.0% | 40.5% | 1.9 | |
| Denmark [+] | 2005 | 38.5% | 62.3% | 1.1 | |
| Ecuador [+] | 2005 | 25.0% | |||
| Estonia [+] | 2005 | 19.8% | 1.8% | 0.2 | |
| Egypt [+] | 2005 | 34.0% | |||
| Finland [+] | 2005 | 31.0% | 56.5% | 1.9 | |
| Fiji [+] | 2005 | 31.0% | |||
| Georgia [+] | 2005 | 12.0% | |||
| Guatemala [+] | 2005 | 31.0% | |||
| Hong Kong [+] | 2005 | 16.0% | |||
| Honduras [+] | 2005 | 25.0% | |||
| Croatia [+] | 2005 | 45.0% | |||
| Hungary [+] | 2005 | 33.6% | 69.5% | 0.8 | |
| Indonesia [+] | 2005 | 35.0% | |||
| Israel [+] | 2005 | 21.3% | 59.4% | 4.0 | |
| India [+] | 2005 | 30.0% | |||
| Iceland [+] | 2005 | 28.2% | 38.2% | 1.0 | |
| Jamaica [+] | 2005 | 25.0% | |||
| Jordan [+] | 2005 | 25.0% | |||
| South Korea [+] | 2005 | 9.9% | 38.2% | 3.6 | |
| Kuwait [+] | 2005 | 0% | |||
| Kazakhstan [+] | 2005 | 20.0% | |||
| Lithuania [+] | 2005 | 28.4% | 7.0% | 0.2 | |
| Luxembourg [+] | 2005 | 25.9% | 46.5% | 1.0 | |
| Latvia [+] | 2005 | 29.4% | 31.2% | 0.1 | |
| Malta [+] | 2005 | 35.0% | |||
| Mauritius [+] | 2005 | 30.0% | |||
| Malawi [+] | 2005 | 30.0% | |||
| Mexico [+] | 2005 | 4.7% | 24.6% | 1.5 | |
| Malaysia [+] | 2005 | 28.0% | |||
| Mozambique [+] | 2005 | 32.0% | |||
| Netherlands [+] | 2005 | 32.5% | 52.0% | 1.4 | |
| Norway [+] | 2005 | 29.0% | 51.3% | 2.1 | |
| New Zealand [+] | 2005 | 20.0% | 39.0% | 1.5 | |
| Oman [+] | 2005 | 0% | |||
| Panama [+] | 2005 | 27.0% | |||
| Peru [+] | 2005 | 30.0% | |||
| Papua New Guinea [+] | 2005 | 47.0% | |||
| Philippines [+] | 2005 | 32.0% | |||
| Pakistan [+] | 2005 | 30.0% | |||
| Poland [+] | 2005 | 28.4% | 42.2% | 3.2 | |
| Qatar [+] | 2005 | 0% | |||
| Romania [+] | 2005 | 16.0% | |||
| Serbia [+] | 2005 | 10.0% | |||
| Russia [+] | 2005 | 13.0% | |||
| Saudi Arabia [+] | 2005 | 0% | |||
| Sudan [+] | 2005 | 20.0% | |||
| Sweden [+] | 2005 | 31.2% | 56.6% | 1.5 | |
| Singapore [+] | 2005 | 21.0% | |||
| Slovenia [+] | 2005 | 34.7% | 61.1% | 4.5 | |
| Slovakia [+] | 2005 | 22.2% | 20.0% | 0.5 | |
| Syria [+] | 2005 | 20.0% | |||
| Thailand [+] | 2005 | 37.0% | |||
| Tunisia [+] | 2005 | 35.0% | |||
| Türkiye [+] | 2005 | 30.5% | 35.6% | 5.3 | |
| Taiwan [+] | 2005 | 40.0% | |||
| Tanzania [+] | 2005 | 30.0% | |||
| Ukraine [+] | 2005 | 13.0% | |||
| Uruguay [+] | 2005 | 0% | |||
| Venezuela [+] | 2005 | 34.0% | |||
| Viet Nam [+] | 2005 | 40.0% | |||
| Yemen [+] | 2005 | 20.0% | |||
| South Africa [+] | 2005 | 40.0% | |||
| Zimbabwe [+] | 2005 | 41.2% | |||
Personal income tax for employees
