GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
Funchal
Portugalfiscal year 2024
AUDITED
Value from audited financial statements or a final official accounting return.← Overview · Funchal
All modules
Public finances
Total system costcoming soonFunctions and responsibilitiescoming soonCurrency and debtremovedSovereign fundsremoved
Understand
Income taxcoming soon
Economy
Economycoming soonPublic paycoming soon
Demographics
Demographicscoming soon
Health
Healthcoming soonOutcomescoming soon
Education
Educationcoming soonTertiary educationcoming soon
Social
Housingcoming soonPoverty and wealthcoming soon
Safety and justice
Public safetycoming soon
Transport
Transportcoming soonRoads and worksremoved
Energy and environment
Energy and climatecoming soonGHG and pollutioncoming soonSustainabilitycoming soon
Agriculture
Agriculture and foodcoming soon
Defence
Defence and NATOcoming soon
Health and family
Childcarecoming soonPensionscoming soonInsurancecoming soon
Transport and digital
Telecommunications and digitalcoming soonDigital infrastructureremoved
Why some modules are greyed out
- coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
- removed for now: currency and IMF country series were not tied closely enough to the city; the balance sheet (assets vs debt) stays in Assets and debt
- removed, named: sovereign wealth funds; no free official API (paid SWF Institute); revisit if a public source appears
- removed, nommé: les séries routières BM (IS.ROD.*) sont archivées et IRF access is paid; revisit if a public source becomes available again
- removed, named: duplicate de Telecoms Digital (same indicateurs WB broadband/mobile); merged rather than duplicated
Portugal · Taxation module
Taxation: Funchal
Three distinct readings of taxation
- Barème légal local: rates and thresholds published for this jurisdiction (when the model is connected). This is not the tax bill of one specific household in this city.
- Tax revenue in the accounts: what the administrations report collecting (see Finances / revenue). A tax collected is not a COFOG function.
- Référence OECD Taxing Wages: a private-sector employee on the country's national average wage. Rank among the covered countries; never an employee of this city, never copied into an empty cell.
Understand a rate before reading it
FunchalLe barème légal de ce pays n'est pas branché dans GovXRay: aucun scénario n'est calculé ici, et aucun taux n'est recopié d'un pays voisin. Les définitions ci-dessous restent valables; les chiffres, eux, are un named gap.
Four notions not to be confused
- Average rate
- Total deductions divided by the whole gross income. This is the rate the person actually pays across their entire salary.
- Marginal rate
- The rate applied to the next dollar earned. In a progressive schedule it is always greater than or equal to the average rate, and it never describes the total bill.
- Tax wedge (OECD)
- Income tax, employee contributions and employer contributions, measured against the total cost of labour. The denominator is therefore not the gross salary. An average rate computed on the payslip and an OECD tax wedge are not comparable as they stand.
- Economic incidence
- Whoever remits a tax is not necessarily whoever bears its cost: part of it can shift onto wages, prices or rents. GovXRay names this distinction and publishes no numeric split of the incidence, for lack of a local measurement.
What these rates do not contain
- Consumption taxes (VAT, GST/QST, sales tax): they hit spending, not the payslip.
- Property tax: it applies to an asset, not to income.
- Employer contributions: outside the employee's payslip, but inside the OECD tax wedge.
- Credits and benefits tied to a specific situation (children, housing, disability): the scenario is a typical employee, not a real tax file.
A scenario is not your tax bill. It is the schedule applied to a chosen income, to make the mechanism readable.
The tax model: what each tier takes on pay, then on spending
50,000 EUR40.8 %of gross, including 26.2 % on pay alone
75,000 EUR43.6 %of gross, including 29.9 % on pay alone
120,000 EUR46.6 %of gross, including 33.9 % on pay alone
200,000 EUR49.0 %of gross, including 37.0 % on pay alone
300,000 EUR50.6 %of gross, including 39.0 % on pay alone
400,000 EUR51.6 %of gross, including 40.3 % on pay alone
500,000 EUR52.2 %of gross, including 41.1 % on pay alone
1,000,000 EUR53.4 %of gross, including 42.6 % on pay alone
Each bar = share of gross (a full bar = 100% of salary)
Portugal: state (IRS)Região Autónoma da Madeira : IRS regionalFunchalSocial contributions (employee share)Consumption (ILLUSTRATED)Fuel (ILLUSTRATED)
Salarié single without enfant, revenu d'emploi seul. Schedule de the fiscal year 2026, Amounts in EUR. Impôt et cotisations = DÉRIVÉ du barème lu. Consumption et carburant = ILLUSTRÉ, à hypothèse plate nommée sous la barre. Médiane locale absente du catalogue: absence nommée. Status du registre: vérifié : escalões IRS 2026 du continent, de la Madère et des Açores, IAS, dedução específica, taxa adicional de solidariedade, IVA des trois territoires, taxas de participação no IRS des communes (liste officielle « ano 2026 ») et ISP du continent. Corrigé lors de cette passe : la Madère n'applique PAS les taux d'ISP du continent : elle fixe les siens par portaria régionale sur le fondement de l'art. 95.º du Code des impôts spéciaux de consommation (450.49 €/1,000 L au 18 May 2026, versus 440.27 On the continent) ; la consignação de serviço rodoviário de 87 €/1,000 L est désormais confirmée par le texte même de la portaria, et non plus par une source indirecte ; la règle appliquée à Viana do Castelo est confirmée par l'art. 26.º de la Lei n.º 73/2013 : faute de communication, la commune perçoit les 5 % maximum et le contribuable n'a droit à aucune restitution. Structure : dedução específica en abattement dégressif fonction of gross, participação municipale en taux appliqué à l'impôt de référence (négatif = restitution), Madère et Açores en remplacement de l'impôt national : pour Funchal et Ponta Delgada la restitution se calcule bien sur la ligne régionale, comme le confirment les résultats du moteur. Reste à vérifier : le taux d'ISP des Açores (aucune portaria régionale accessible, valeur non posée), la valeur en vigueur de l'ISP de la Madère après le 18 May 2026, et l'adicionamento sobre as emissões de CO2 de l'essence (0,159 €/L, deux sources secondaires concordantes, portaria annual non lue)..
ILLUSTRATED rules of thumb, outside pay
deux hypothèses plates, identiques à tous les revenus: aucun revenu médian local n'est published au registre pour les faire monter comme au Canada. Le foncier reste au texte du tableau ci-dessous: le registre ne livre pas de taux applicable à un ménage hors Canada et Royaume-Uni.
| Line item | Rule of thumb |
|---|---|
| Consumption sales tax × share of net spent | 22.0 % (taux plein, palier région) × 85.0 % du net. Les taux réduits (alimentation, logement) ne sont pas pondérés: aucun panier de consommation par pays n'est publié au registre. En régime de taxe sur la valeur ajoutée, le prix affiché inclut la taxe; cette règle de pouce ne corrige pas cet écart d'assiette. |
| Fuel litres × excise per litre | 900 L per year × 0,462 EUR/L (excise of the national tier, summed). |
1 · What each tier levies on a salary, and on what
salarié célibataire sans enfant, revenu d'emploi, fiscal year 2026, Amounts in EUR
| Tier | Income tax | Social contributions (employee share) | Consumption | Usage (fuel, luxury) | Property |
|---|---|---|---|---|---|
| National Portugal: state (IRS) | Schedule progressif, 9 brackets, de 12.5 % à 48.0 % de la base imposable | Segurança Social : trabalhador (regime geral): 11.0 % | taxe sur la valeur ajoutée 23.0 % (taux réduits: 13.0 %, 6.0 %) | accise sur l'essence: 0,462 EUR/L · luxe: no taxe de luxe ; ISV (imposto sobre veículos) à l'immatriculation et IUC annuel, hors modèle | ownership regime of Portugal: state (IRS) not isolated in the register (country catalogue set aside, never shown) |
| Région Região Autónoma da Madeira : IRS regional | Schedule progressif, 9 brackets, de 8.8 % à 33.6 % de la base imposable | no | taxe sur la valeur ajoutée 22.0 % (taux réduits: 12.0 %, 4.0 %) | ISP : la Madère fixe ses PROPRES taux, elle n'applique pas ceux du continent : l'art. 95.º du Código dos Impostos Especiais de Consumo (Decreto-Lei 73/2010) autorise les régions autonomes à fixer leurs taux à l'intérieur d'intervalles, et la Madère le fait par portaria régionale modifiant la Portaria 10/2015. Valeurs lues au Jornal Oficial da Região Autónoma da Madeira pour la gasolina sem chumbo (teneur en plomb ≤ 0,013 g/l) : 474.65 €/1,000 L au 19 January 2026 (Portaria 10/2026), 450.84 €/1,000 L au 30 March 2026 (Portaria 139/2026), 450.49 €/1,000 L au 18 May 2026 (Portaria 209/2026) : à comparer aux 440.27 €/1,000 L du continent à la même date (Portaria 222-B/2026/1). Aucune portaria régionale postérieure au 18 May 2026 n'a pu être lue : la valeur en vigueur en September 2026 reste à vérifier, la dernière lue est 450.49 €/1,000 L. | no |
| City Funchal | -5.0 % de tax national (surcharge) | no | no municipal sales tax | none (taxa municipal turística and estacionamento = fees, outside the model) | IMI : LE prélèvement municipal (taux 0.3 : 0.45 % fixé par la commune, déjà collecté à part) ; derrama municipal = entreprises |
2 · The cascade of brackets and coefficients
barèmes lus au registre pour cette ville / région, fiscal year 2026, Amounts in EUR
Portugal: state (IRS)
| From → to (tax base) | Taux |
|---|---|
| 0 EUR → 8,342 EUR | 12.5 % |
| 8,342 EUR → 12,587 EUR | 15.7 % |
| 12,587 EUR → 17,838 EUR | 21.2 % |
| 17,838 EUR → 23,089 EUR | 24.1 % |
| 23,089 EUR → 29,397 EUR | 31.1 % |
| 29,397 EUR → 43,090 EUR | 34.9 % |
| 43,090 EUR → 46,566 EUR | 43.1 % |
| 46,566 EUR → 86,634 EUR | 44.6 % |
| 86,634 EUR et plus | 48.0 % |
Região Autónoma da Madeira : IRS regional
| From → to (tax base) | Taux |
|---|---|
| 0 EUR → 8,342 EUR | 8.8 % |
| 8,342 EUR → 12,587 EUR | 11.0 % |
| 12,587 EUR → 17,838 EUR | 14.8 % |
| 17,838 EUR → 23,089 EUR | 16.9 % |
| 23,089 EUR → 29,397 EUR | 21.8 % |
| 29,397 EUR → 43,090 EUR | 24.4 % |
| 43,090 EUR → 46,566 EUR | 30.2 % |
| 46,566 EUR → 86,634 EUR | 31.2 % |
| 86,634 EUR et plus | 33.6 % |
2026 : diferencial máximo de 30 % appliqué aux 9 escalões (DLR 8/2025/M) : taux = continent × 0.7 ; mêmes limites d'escalões, same dedução específica ; Segurança Social inchangée
3 · Impact, income level by income level
salarié célibataire sans enfant, revenu d'emploi, Amounts in EUR. Consumption et carburant restent hors ce tableau (hypothèse plate, section Rules de pouce).
| Income gross | Portugal: state (IRS) | Região Autónoma da Madeira : IRS regional | Funchal | Contributions | Total paie | Rate on payroll | Net |
|---|---|---|---|---|---|---|---|
| 50,000 EUR | 0 EUR | 8,005 EUR | -400 EUR | 5,500 EUR | 13,105 EUR | 26.2 % | 36,895 EUR |
| 75,000 EUR | 0 EUR | 14,930 EUR | -747 EUR | 8,250 EUR | 22,434 EUR | 29.9 % | 52,566 EUR |
| 120,000 EUR | 0 EUR | 28,914 EUR | -1,446 EUR | 13,200 EUR | 40,668 EUR | 33.9 % | 79,332 EUR |
| 200,000 EUR | 0 EUR | 54,837 EUR | -2,742 EUR | 22,000 EUR | 74,095 EUR | 37.0 % | 125,905 EUR |
| 300,000 EUR | 0 EUR | 88,491 EUR | -4,425 EUR | 33,000 EUR | 117,066 EUR | 39.0 % | 182,934 EUR |
| 400,000 EUR | 0 EUR | 123,395 EUR | -6,170 EUR | 44,000 EUR | 161,225 EUR | 40.3 % | 238,775 EUR |
| 500,000 EUR | 0 EUR | 158,299 EUR | -7,915 EUR | 55,000 EUR | 205,384 EUR | 41.1 % | 294,616 EUR |
| 1,000,000 EUR | 0 EUR | 332,819 EUR | -16,641 EUR | 110,000 EUR | 426,178 EUR | 42.6 % | 573,822 EUR |
Absences named. Fortune et foncier observés hors modèle sauf texte Property ci-dessus. On ne reconstitue pas un chiffre manquant. La median locale, quand elle est au catalogue revenus_logement_locaux, apparaît comme ligne « médiane locale » dans le héros.
Sources: escalões IRS 2026 continente / Madeira / Açores, IAS 537.13 €, Segurança Social trabalhador 11 %, IVA continente 23/13/6, Madeira 22/12/4, Açores 16/9/4 (lu le 2026-09-07) · dedução específica categoria A 2026 = 4,587.09 € (ou cotisations obligatoires si supérieures) ; taxa adicional de solidariedade 2.5 % (80,000 : 250,000 €) / 5 % (> 250,000 €), Açores 1.75 % / 3.5 % ; escalões 2026 (lu le 2026-09-07) · OE 2026 : tableau des 9 escalões 2026 (12.5 → 48 %), mínimo de existência 12,880 €, actualisation des limites +3.51 % (lu le 2026-09-07) · Madeira 2026 : diferencial fiscal máximo de 30 % appliqué aux 9 escalões, limites +3.51 % (Decreto Legislativo Regional n.º 8/2025/M) (lu le 2026-09-07) · Azores: 30 % reduction of the IRS rates on all brackets since 2022 (DLR 15-A/2021/A); IVA Azores 16/9/4 (lu le 2026-09-07) · Taxa de Participação no IRS dos Municípios : ano 2026 (308 municípios, taux retenu by commune, date de communication) (lu le 2026-09-07) · rule: devolução = 5 % − taxa de participação of the município; notification to the AT by 31/12 (lu le 2026-09-07) · rule in the absence of notification: « aplicada a taxa máxima legal de 5 % » (municipal resolution citing the Lei 73/2013) (lu le 2026-09-07) · ISP gasolina sem chumbo 462.13 €/1000 L (including consignação de serviço rodoviário 87 €/1000 L, après desconto temporário 35.39 €) à partir du 10/08/2026 : Portaria n.º 331-A/2026/1 (lu le 2026-09-07) · adicionamento CO2 (taxa de carbono) essence 0,159 €/L, IVA 23 % on carburants (May 2026) (lu le 2026-09-07) · Viana do Castelo parmi les 16 câmaras n'ayant pas communiqué leur taxa de participação no IRS avant le 31/12/2025 (→ 5 % retenus, without devolução) (lu le 2026-09-07) · Portaria n.º 331-A/2026/1 (Diário da República, 7 August 2026) : taxa unitária do ISP no continente pour la gasolina sem chumbo 462.13 €/1,000 L, intégrant la consignação de serviço rodoviário de 87 €/1,000 L, with un desconto temporário de 35.39 €/1,000 L ; en vigueur le 10 August 2026 (lu le 2026-09-08) · Portaria n.º 427-A/2025/1 : taxa de référence du ISP sans remise pour la gasolina 497.52 €/1,000 L (dont 87 €/1,000 L de consignação de serviço rodoviário) : confirme que le montant du 10 August 2026 est net de la remise temporaire (lu le 2026-09-08) · Portaria n.º 222-B/2026/1 : ISP no continente pour la gasolina sem chumbo 440.27 €/1,000 L au 18 May 2026 ; le texte vise expressément « no continente » et ne mentionne pas les régions autonomes (lu le 2026-09-08) · et 7 autre(s) source(s) au registre · statut du registre: vérifié : escalões IRS 2026 du continent, de la Madère et des Açores, IAS, dedução específica, taxa adicional de solidariedade, IVA des trois territoires, taxas de participação no IRS des communes (liste officielle « ano 2026 ») et ISP du continent. Corrigé lors de cette passe : la Madère n'applique PAS les taux d'ISP du continent : elle fixe les siens par portaria régionale sur le fondement de l'art. 95.º du Code des impôts spéciaux de consommation (450.49 €/1,000 L au 18 May 2026, against 440.27 On the continent) ; la consignação de serviço rodoviário de 87 €/1,000 L est désormais confirmée par le texte même de la portaria, et non plus par une source indirecte ; la règle appliquée à Viana do Castelo est confirmée par l'art. 26.º de la Lei n.º 73/2013 : faute de communication, la commune perçoit les 5 % maximum et le contribuable n'a droit à aucune restitution. Structure : dedução específica en abattement dégressif fonction of gross, participação municipale en taux appliqué à l'impôt de référence (négatif = restitution), Madère et Açores en remplacement de l'impôt national : pour Funchal et Ponta Delgada la restitution se calcule bien sur la ligne régionale, comme le confirment les résultats du moteur. Reste à vérifier : le taux d'ISP des Açores (aucune portaria régionale accessible, valeur non posée), la valeur en vigueur de l'ISP de la Madère après le 18 May 2026, et l'adicionamento sobre as emissões de CO2 de l'essence (0,159 €/L, deux sources secondaires concordantes, portaria annual non lue).
Référence nationale: OECD Taxing Wages
Public finances
Funchal: Portugal · OECD Taxing Wages0/12 with figures0 des 12 indicateurs de cette section ont une valeur pour Funchal: Portugal · OECD Taxing Wages; les autres sont displayed en manque nommé, avec la raison sous chaque carte. The counter is the number of rows with figures on this page.
NO FIGURE HERE: 12 indicator(s) out of 12 missing for « Funchal: Portugal · OECD Taxing Wages »
- L'OCDE ne publie pas AV_TW pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas MR_TW_PE pour PRT sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas NPATR pour PRT sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- L'OCDE ne publie pas AV_ITR pour PRT sur ce profil: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
- … and 2 other reason(s), all written in « Calculations & sources » further down
Source(s) qui devai(en)t les fournir: OCDE Taxing Wages · Flows
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · … (+9)All sources concerned (12)
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
- OCDE Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: single, no children, 100% of the average wage · COUNTRY granularity
- OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
No value is estimated, copied from another city ni copied from the average: an empty cell stays empty and says why. Le Details indicateur by indicateur is in « Calculs & sources » en bas de page. coverage & holds
Average tax wedge: singleGAP
n/dvaleur absente
no rankmin 23.0 % of labour cost (CHE)median 38.1 % of labour costmax 49.3 % of labour cost (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_TW pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average tax wedge: couple 2 ch.GAP
n/dvaleur absente
no rankmin 17.1 % of labour cost (CHE)median 31.7 % of labour costmax 42.6 % of labour cost (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_TW pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Marginal tax wedge (principal earner): singleGAP
n/dvaleur absente
no rankmin 31.8 % of labour cost (CAN)median 49.2 % of labour costmax 72.8 % of labour cost (ITA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas MR_TW_PE pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity
Marginal tax wedge (principal earner): couple 2 enf.GAP
n/dvaleur absente
no rankmin 30.2 % of labour cost (CHE)median 49.1 % of labour costmax 76.6 % of labour cost (ITA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas MR_TW_PE pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · Flows DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Average rate net d'imposition personnelle: célibataireGAP
n/dvaleur absente
no rankmin 18.1 % of gross wage (CHE)median 26.7 % of gross wagemax 38.7 % of gross wage (LTU)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas NPATR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOCDE Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average rate net d'imposition personnelle: couple 2 enf.GAP
n/dvaleur absente
no rankmin 11.8 % of gross wage (CHE)median 20.2 % of gross wagemax 30.8 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas NPATR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Average income tax rate: singleGAP
n/dvaleur absente
no rankmin 7.9 % of gross wage (JPN)median 17.7 % of gross wagemax 35.3 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_ITR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOCDE Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Average income tax rate: couple 2 enf.GAP
n/dvaleur absente
no rankmin 7.1 % of gross wage (JPN)median 14.9 % of gross wagemax 34.2 % of gross wage (DNK)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_ITR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Social contributions: employee: singleGAP
n/dvaleur absente
no rankmin 0.0 % of gross wage (AUS)median 7.7 % of gross wagemax 21.5 % of gross wage (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 17 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPEE_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOCDE Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Social contributions: employee: couple 2 enf.GAP
n/dvaleur absente
no rankmin 0.0 % of gross wage (AUS)median 7.7 % of gross wagemax 20.7 % of gross wage (DEU)
cohort too narrow for a rank: 18 countries with figures carrying 17 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPEE_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Employer social security contributions: singleGAP
n/dvaleur absente
no rankmin 0.7 % of gross wage (DNK)median 14.7 % of gross wagemax 36.3 % of gross wage (FRA)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPER_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wageOCDE Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity
Social contributions: employeur: couple 2 enf.GAP
n/dvaleur absente
no rankmin 0.8 % of gross wage (DNK)median 14.5 % of gross wagemax 33.8 % of gross wage (EST)
cohort too narrow for a rank: 18 countries with figures carrying 18 distinct value(s); 20 and 5 are required. A rank over 18 countries would read like a world rank: the source stops at 18 countries, not the world; and no value for this country.
L'OCDE ne publie pas AV_R_EMPER_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country.
OECD Taxing Wages · flux
DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wageOECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity
Ce pays n'est PAS couvert par l'OCDE Taxing Wages (membres et partenaires seulement): les douze cartes sont donc vides, et la fourchette affichée est celle des pays couverts, montrée pour situer l'ordre de grandeur: elle n'est jamais recopiée dans les cases vides. Granularité COUNTRY badgée: modèle OCDE Taxing Wages: salarié du secteur privé au salaire moyen national; le rang porte sur les pays couverts par le flow, pas sur le monde. L'impôt foncier municipal et les taxes locales à la consumption: sources to be connected; disclosed, not filled.
Calculations & Sources: the 12 figures on this page, written out
| Figure | Calcul / Rankings | Source and date |
|---|---|---|
| Average tax wedge: single | aucun calcul: L'OCDE ne publie pas AV_TW pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average tax wedge: couple 2 ch. | aucun calcul: L'OCDE ne publie pas AV_TW pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_TW · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): single | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Marginal tax wedge (principal earner): couple 2 enf. | aucun calcul: L'OCDE ne publie pas MR_TW_PE pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure MR_TW_PE · unité PT_COS_LB · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: célibataire | aucun calcul: L'OCDE ne publie pas NPATR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average rate net d'imposition personnelle: couple 2 enf. | aucun calcul: L'OCDE ne publie pas NPATR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure NPATR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Average income tax rate: single | aucun calcul: L'OCDE ne publie pas AV_ITR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Average income tax rate: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_ITR pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_ITR· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Social contributions: employee: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employee: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPEE_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPEE_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
| Employer social security contributions: single | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC · unit PT_WG_EARN_G · profil: single, no children, 100% of the average wage · COUNTRY granularity |
| Social contributions: employeur: couple 2 enf. | aucun calcul: L'OCDE ne publie pas AV_R_EMPER_SSC pour PRT sur ce profile: Taxing Wages ne couvre que les membres et partenaires. Named gap, never estimated from a neighbouring country. | OECD Taxing Wages · flux DF_TW_COMP · mesure AV_R_EMPER_SSC· unit PT_WG_EARN_G · profile: couple, 2 children, 100 % + 67 % of average wage · COUNTRY granularity |
Same text as the hover notes, replayed here for mobile, print and keyboard. A figure without a row in this table would be a figure without a source: there is none.
Tax revenue by category and by tier
Fiscal year 2025. Codes ESA lus de la source. Each column is un Tier distinct. On n'additionne pas la colonne S13 aux autres.
| Line item | Central (S1311) | State / region (S1312) | Local (S1313) | social security (S1314) | Consolidated general government (S13) |
|---|---|---|---|---|---|
Total taxes (D2 + D5 + D91)D2_D5_D91 | 68.1 G national currency | Tier non disponible | 7.0 G national currency | 236.2 M national currency | 75.3 G national currency |
Taxes on production and imports D2 | 39.1 G national currency | Tier non disponible | 5.2 G national currency | 236.2 M national currency | 44.5 G national currency |
Current taxes on income, wealth, etc. D5 | 29.0 G national currency | Tier non disponible | 1.8 G national currency | not published | 30.8 G national currency |
Capital taxes D91 | 0.2 M national currency | Tier non disponible | not published | not published | 0.2 M national currency |
Data-quality signals (abrégé à côté du chiffre; Details here):
- Audited Account or report audited by an independent body.
- API official Series published through an official API or machine feed.
- Document official Figure relu in un document public (PDF, HTML, XLSX).
- Derived Computed here from published figures (formula in the proof).
- Partial Coverage incomplète: some pièces manquent, named ailleurs.
- Retenu Datum existante but non published here (porte de publication).
- Non disponible Attendue mais not connectede ou inaccessible.
- Not published The source or the territory does not publish this value.
- Non applicable The concept does not apply to this scope.
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COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.
Generated from official accounts at each publication, mandatory
checks; the division is in each row's hover text; columns without a connected source are named, never filled.
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