Ranking Countries

Top 10 · economy

Top 10 countries by top income tax rate

Top statutory personal income tax rate, central and sub-central combined. OECD Tax Database data, each country's latest year, 2024–2025, covering 38 countries. Ranked biggest first.

The top 10

1st of 38 · 2025

Japan55.9%

  1. 2ndDenmark55.9%
  2. 3rdFrance55.4%
  3. 4thAustria55%
  4. 5thCanada53.5%
  5. 6thPortugal53%
  6. 7thBelgium52.7%
  7. 8thSweden52.4%
  8. 9thFinland51.8%
  9. 10thIsrael50%

See all 38 countries ranked on top income tax rate

The other end · bottom 5 of 38

  1. 34thCosta Rica25%
  2. 34thSlovakia25%
  3. 36thCzechia23%
  4. 37thEstonia22%
  5. 38thHungary15%

Where the big countries land

Common questions

Questions people ask about top income tax rate

Which country ranks highest for top income tax rate?

Japan ranks 1st of 38 countries at 55.9% (2025 data). Source: OECD Tax Database.

Which countries are in the top 10 for top income tax rate?

The top 10 are Japan, Denmark, France, Austria, Canada, Portugal, Belgium, Sweden, Finland and Israel — computed from OECD Tax Database data, each country's latest year, 2024–2025.

Where does the United States rank in top income tax rate?

The United States ranks 23rd of 38 countries at 43.7% (2025 data). Source: OECD Tax Database.

What is the median top income tax rate worldwide?

Across the 38 countries covered, the median is 46%. Values run from 55.9% (Japan, ranked 1st) to 15% (Hungary, ranked 38th).

Is top income tax rate higher in Europe or the US?

The median across 26 European countries is 46.8%, against 43.7% in the United States — it is higher in Europe. Source: OECD Tax Database.

Which country ranks lowest for top income tax rate?

Hungary sits at the other end of the list: 15% ranks 38th of 38 (2025 data). Source: OECD Tax Database.

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