| # | Country | Top statutory personal income tax rate | Top rate threshold, × average wage |
|---|---|---|---|
| 1 | Japan | 55.9 % | 8.45× |
| 2 | Denmark | 55.9 % | 1.28× |
| 3 | France | 55.4 % | 14.17× |
| 4 | Austria | 55.0 % | 20.80× |
| 5 | Canada | 53.5 % | 2.72× |
| 6 | Portugal | 53.0 % | 13.00× |
| 7 | Belgium | 52.9 % | 0.99× |
| 8 | Sweden | 52.2 % | 1.12× |
| 9 | Finland | 51.3 % | 1.83× |
| 10 | Israel | 50.0 % | 3.84× |
| 11 | South Korea | 49.5 % | 21.61× |
| 12 | Netherlands | 49.5 % | 1.29× |
| 13 | Ireland | 48.0 % | 1.28× |
| 14 | Germany | 47.5 % | 5.29× |
| 15 | Italy | 47.2 % | 1.63× |
| 16 | Australia | 47.0 % | 1.90× |
| 17 | Iceland | 46.2 % | 1.19× |
| 18 | Luxembourg | 45.8 % | 3.08× |
| 19 | Slovenia | 45.0 % | 4.33× |
| 20 | Spain | 45.0 % | 10.76× |
| 21 | United Kingdom | 45.0 % | 3.39× |
| 22 | Greece | 44.0 % | 2.34× |
| 23 | United States | 43.6 % | 8.52× |
| 24 | Switzerland | 41.5 % | 3.01× |
| 25 | Türkiye | 40.8 % | 6.97× |
| 26 | Chile | 40.0 % | 19.39× |
| 27 | Norway | 39.4 % | 3.00× |
| 28 | New Zealand | 39.0 % | 2.55× |
| 29 | Colombia | 39.0 % | 62.33× |
| 30 | Mexico | 35.0 % | 25.23× |
| 31 | Lithuania | 32.0 % | 4.37× |
| 32 | Poland | 32.0 % | 1.95× |
| 33 | Latvia | 31.2 % | 4.66× |
| 34 | Costa Rica | 25.0 % | 6.15× |
| 35 | Slovakia | 25.0 % | 2.87× |
| 36 | Czechia | 23.0 % | 3.95× |
| 37 | Estonia | 20.0 % | 0.30× |
| 38 | Hungary | 15.0 % | 0.00× |
Top 38 entries with a recorded value; entries without data are not ranked.