| Countries | Date | Single 100% AW | Top tax rate + SSC | Threshold (as mult. AW) |
|---|---|---|---|---|
| United States [+] | 2012 | 23.6% | 43.2% | 8.3 |
| United Kingdom [+] | 2012 | 24.7% | 52.0% | 4.3 |
| Germany [+] | 2012 | 39.8% | 47.5% | 5.8 |
| France [+] | 2012 | 28.1% | 54.8% | 15.5 |
| Japan [+] | 2012 | 21.3% | 47.8% | 4.6 |
| Spain [+] | 2012 | 22.9% | 52.0% | 11.8 |
| Italy [+] | 2012 | 31.0% | 47.3% | 10.2 |
| Portugal [+] | 2012 | 22.8% | 54.6% | 10.1 |
| Greece [+] | 2012 | 26.5% | 56.9% | 5.1 |
| Ireland [+] | 2012 | 25.8% | 52.0% | 0.8 |
| United Arab Emirates [+] | 2012 | 0% | ||
| Afghanistan [+] | 2012 | 20.0% | ||
| Albania [+] | 2012 | 10.0% | ||
| Armenia [+] | 2012 | 25.0% | ||
| Angola [+] | 2012 | 17.0% | ||
| Argentina [+] | 2012 | 35.0% | ||
| Austria [+] | 2012 | 33.9% | 43.7% | 2.0 |
| Australia [+] | 2012 | 23.0% | 47.5% | 2.4 |
| Bosnia and Herzegovina [+] | 2012 | 10.0% | ||
| Barbados [+] | 2012 | 35.0% | ||
| Bangladesh [+] | 2012 | 25.0% | ||
| Belgium [+] | 2012 | 42.7% | 59.4% | 1.0 |
| Bulgaria [+] | 2012 | 10.0% | ||
| Bahrain [+] | 2012 | 0% | ||
| Brazil [+] | 2012 | 27.5% | ||
| Bahamas [+] | 2012 | 0% | ||
| Botswana [+] | 2012 | 25.0% | ||
| Canada [+] | 2012 | 24.9% | 48.0% | 8.4 |
| Switzerland [+] | 2012 | 17.2% | 41.8% | 3.4 |
| Chile [+] | 2012 | 7.0% | 40.0% | 10.9 |
| China [+] | 2012 | 45.0% | ||
| Colombia [+] | 2012 | 0% | 29.9% | 8.8 |
| Costa Rica [+] | 2012 | 9.2% | 22.9% | 2.2 |
| Cyprus [+] | 2012 | 35.0% | ||
| Czechia [+] | 2012 | 22.9% | 11.0% | 0.0 |
| Denmark [+] | 2012 | 36.2% | 55.4% | 1.1 |
| Ecuador [+] | 2012 | 35.0% | ||
| Estonia [+] | 2012 | 19.9% | 7.3% | 0.2 |
| Egypt [+] | 2012 | 20.0% | ||
| Finland [+] | 2012 | 29.4% | 55.5% | 1.8 |
| Fiji [+] | 2012 | 31.0% | ||
| Georgia [+] | 2012 | 20.0% | ||
| Guatemala [+] | 2012 | 31.0% | ||
| Hong Kong [+] | 2012 | 15.0% | ||
| Honduras [+] | 2012 | 25.0% | ||
| Croatia [+] | 2012 | 40.0% | ||
| Hungary [+] | 2012 | 35.1% | 34.5% | 0 |
| Indonesia [+] | 2012 | 30.0% | ||
| Israel [+] | 2012 | 16.6% | 60.0% | 3.9 |
| India [+] | 2012 | 30.0% | ||
| Iceland [+] | 2012 | 28.7% | 44.4% | 1.4 |
| Jamaica [+] | 2012 | 25.0% | ||
| Jordan [+] | 2012 | 14.0% | ||
| Kenya [+] | 2012 | 30.0% | ||
| South Korea [+] | 2012 | 12.5% | 41.8% | 9.4 |
| Kuwait [+] | 2012 | 0% | ||
| Kazakhstan [+] | 2012 | 10.0% | ||
| Lithuania [+] | 2012 | 22.5% | 17.1% | 0.2 |
| Luxembourg [+] | 2012 | 28.1% | 42.7% | 3.1 |
| Latvia [+] | 2012 | 30.8% | 26.0% | 0.1 |
| Malta [+] | 2012 | 35.0% | ||
| Mauritius [+] | 2012 | 15.0% | ||
| Malawi [+] | 2012 | 30.0% | ||
| Mexico [+] | 2012 | 9.6% | 31.7% | 4.2 |
| Malaysia [+] | 2012 | 26.0% | ||
| Mozambique [+] | 2012 | 32.0% | ||
| Nigeria [+] | 2012 | 24.0% | ||
| Nicaragua [+] | 2012 | 30.0% | ||
| Netherlands [+] | 2012 | 32.0% | 49.3% | 1.2 |
| Norway [+] | 2012 | 29.2% | 47.8% | 1.6 |
| New Zealand [+] | 2012 | 16.5% | 33.0% | 1.4 |
| Oman [+] | 2012 | 0% | ||
| Panama [+] | 2012 | 25.0% | ||
| Peru [+] | 2012 | 30.0% | ||
| Papua New Guinea [+] | 2012 | 42.0% | ||
| Philippines [+] | 2012 | 32.0% | ||
| Pakistan [+] | 2012 | 20.0% | ||
| Poland [+] | 2012 | 24.7% | 38.8% | 2.5 |
| Qatar [+] | 2012 | 0% | ||
| Romania [+] | 2012 | 16.0% | ||
| Serbia [+] | 2012 | 15.0% | ||
| Russia [+] | 2012 | 13.0% | ||
| Saudi Arabia [+] | 2012 | 0% | ||
| Sudan [+] | 2012 | 15.0% | ||
| Sweden [+] | 2012 | 24.9% | 56.6% | 1.5 |
| Singapore [+] | 2012 | 20.0% | ||
| Slovenia [+] | 2012 | 33.2% | 54.0% | 1.4 |
| Slovakia [+] | 2012 | 23.0% | 29.9% | 0.4 |
| Syria [+] | 2012 | 22.0% | ||
| Thailand [+] | 2012 | 37.0% | ||
| Tunisia [+] | 2012 | 35.0% | ||
| Türkiye [+] | 2012 | 26.8% | 35.7% | 4.5 |
| Taiwan [+] | 2012 | 40.0% | ||
| Tanzania [+] | 2012 | 30.0% | ||
| Ukraine [+] | 2012 | 17.0% | ||
| Uganda [+] | 2012 | 40.0% | ||
| Uruguay [+] | 2012 | 30.0% | ||
| Venezuela [+] | 2012 | 34.0% | ||
| Viet Nam [+] | 2012 | 35.0% | ||
| Yemen [+] | 2012 | 15.0% | ||
| South Africa [+] | 2012 | 40.0% | ||
| Zimbabwe [+] | 2012 | 46.4% |
Personal income tax for employees
