| # | Country | Top marginal rate incl. employee social security | Top statutory personal income tax rate |
|---|---|---|---|
| 1 | Belgium | 60.2 % | 52.9 % |
| 2 | Finland | 59.4 % | 51.3 % |
| 3 | Portugal | 58.2 % | 53.0 % |
| 4 | Slovenia | 57.2 % | 45.0 % |
| 5 | Japan | 56.1 % | 55.9 % |
| 6 | France | 55.6 % | 55.4 % |
| 7 | Denmark | 55.5 % | 55.9 % |
| 8 | Austria | 55.0 % | 55.0 % |
| 9 | Greece | 53.5 % | 44.0 % |
| 10 | Canada | 53.5 % | 53.5 % |
| 11 | Sweden | 52.2 % | 52.2 % |
| 12 | Italy | 52.2 % | 47.2 % |
| 13 | Ireland | 52.0 % | 48.0 % |
| 14 | South Korea | 51.9 % | 49.5 % |
| 15 | Netherlands | 51.1 % | 49.5 % |
| 16 | Israel | 50.0 % | 50.0 % |
| 17 | United Kingdom | 47.7 % | 45.0 % |
| 18 | Germany | 47.5 % | 47.5 % |
| 19 | Norway | 47.4 % | 39.4 % |
| 20 | Luxembourg | 47.2 % | 45.8 % |
| 21 | Australia | 47.0 % | 47.0 % |
| 22 | United States | 46.0 % | 43.6 % |
| 23 | Poland | 45.4 % | 32.0 % |
| 24 | Spain | 45.0 % | 45.0 % |
| 25 | Iceland | 44.4 % | 46.2 % |
| 26 | Switzerland | 41.6 % | 41.5 % |
| 27 | Türkiye | 40.8 % | 40.8 % |
| 28 | Chile | 40.0 % | 40.0 % |
| 29 | New Zealand | 39.0 % | 39.0 % |
| 30 | Colombia | 39.0 % | 39.0 % |
| 31 | Lithuania | 39.0 % | 32.0 % |
| 32 | Slovakia | 35.0 % | 25.0 % |
| 33 | Mexico | 35.0 % | 35.0 % |
| 34 | Hungary | 33.5 % | 15.0 % |
| 35 | Costa Rica | 33.4 % | 25.0 % |
| 36 | Latvia | 31.4 % | 31.2 % |
| 37 | Czechia | 27.5 % | 23.0 % |
| 38 | Estonia | 8.7 % | 20.0 % |
Top 38 entries with a recorded value; entries without data are not ranked.