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Taxing Wages 2026: The Progressivity of Labour Taxation in OECD Countries
This annual publication provides details of taxes paid on wages in OECD countries. This year‘s edition focuses on the progressivity of the average tax wedge across different earnings intervals and household types. Using data up to 2025, it also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. The report illustrates how these taxes and benefits are calculated in each Member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). Average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, before and after cash benefits. Marginal tax rates measure the part of a small increase in gross earnings or labour costs that is paid in these levies.
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