Highest tax on salaries (income + social)

#	Country	Composite %	Income tax	Social security
1	Netherlands	77.2%	49.5%	27.65%
2	Slovenia	73.1%	50%	23.1%
3	Austria	73.1%	55%	18.07%
4	Japan	71.0%	≈ 56%	≈ 15%
5	Denmark	68.5%	≈ 60.5%	8% + ATP
6	France	66.0%	45%	≈ 21% – 22%
7	Germany	66.0%	45%	~21%
8	Finland	65.2%	≈ 55%	≈ 10.2%
9	Belgium	63.1%	50%	13.07%
10	South Korea	59.1%	49.5%	≈ 9.65%
11	Portugal	59.0%	48%	11%
12	Sweden	59.0%	≈ 52%	7% (fully credited)
13	Chile	58.0%	40%	≈18%
14	Greece	57.4%	44%	13.37%
15	Norway	55.0%	47.4%	7.6%
16	Turkey	55.0%	40%	15%
17	Luxembourg	55.0%	42% (45.78% marginal)	≈ 12.95%
18	Uruguay	54.0%	36%	≈18% – 23%
19	Spain	53.5%	47%	6.5%
20	Croatia	53.0%	33%	20%
21	United Kingdom	53.0%	45%	8%
22	Italy	52.2%	43%	≈ 9.19%
23	Argentina	52.0%	35%	17%
24	Lithuania	51.5%	32%	19.5%
25	Slovakia	49.4%	35%	14.4%
26	Australia	47.0%	45%	2%
27	Colombia	47.0%	39%	8% – 11%
28	Ecuador	46.5%	37%	9.45%
29	South Africa	46.0%	45%	1%
30	Poland	45.7%	32%	13.71% + 9%
31	Vietnam	45.5%	35%	10.5%
32	Malta	45.0%	35%	10%
33	Romania	45.0%	10%	35%
34	United States	44.6%	37%	7.65%
35	Ireland	44.2%	40%	4.2%
36	Singapore	44.0%	24%	20%
37	Cyprus	43.8%	35%	8.8% + 2.65%
38	Latvia	43.5%	33%	10.5%
39	Philippines	42.5%	35%	≈7.5%
40	Peru	41.5%	30%	11.5% / 13%
41	Malaysia	41.0%	30%	11%
42	Canada	40.6%	33% + province	≈ 7.6%
43	El Salvador	40.3%	30%	10.25%
44	Thailand	40.0%	35%	5%
45	Indonesia	39.0%	35%	≈4%
46	New Zealand	39.0%	39%	0% + ~1.4% levy
47	Mexico	37.4%	35%	≈ 2.4%
48	Costa Rica	35.8%	25%	10.83%
49	Belize	35.0%	25%	10% combined
50	Panama	34.8%	25%	9.75% + 1.25%
51	Czech Republic	34.6%	23%	11.6%
52	Hungary	33.5%	15%	18.5%
53	Montenegro	25.5%	15%	10.5%
54	Bulgaria	23.8%	10%	13.78%
55	Estonia	23.6%	22%	1.6% – 7.6%
56	Georgia	22.0%	20%	2%
57	Mauritius	21.5%	20%	1.5% / 3%
58	Hong Kong	20.0%	15% / 17%	5%
59	Switzerland	17.9%	11.5% federal (+ canton)	≈ 6.4% + pension plan
60	Andorra	16.5%	10%	6.5%
61	Monaco	13.0%	0%	≈13%
62	Bahrain	8.0%	0%	8% / 1%
63	Qatar	0.0%	0% / 10%	0% / 7%
64	Saudi Arabia	0.0%	0% / 20%	0% / ≈9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026)
65	United Arab Emirates	0.0%	0%	0% / 11%

Composite = sum of headline rates across the included tax types. Ranges are counted at their lower bound; cells with no numeric rate contribute 0.

Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.