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In the highest taxed countries, the average worker pays the state until midsummer: Belgium until July 11 and Austria until June 21, while Mexico is done by March 20.

Two days before the UK Budget on Oct 28: how many days of 2025 an average single worker's labour cost went to income tax and social security contributions in 38 OECD countries, one dot per country, from OECD Taxing Wages 2026.

Chancellor John Healey presents his first Budget on Wednesday, Oct 28, and the OECD's latest figures show how much an earlier rise already changed the tax on work in Britain. The UK tax wedge on an average single worker went from 29.9% of labour costs in 2024 to 32.4% in 2025, the year employer National Insurance rose from 13.8% to 15%, which moved that worker's tax freedom day from April 20 to April 29, the biggest shift among 38 OECD countries. Britain still sits well below the highest taxed countries for wage earners: in Belgium the state's share runs to July 11, in Germany to June 29 and in Austria and France to June 21, while the average worker in Mexico is done by March 20.

Sources: Institute for Government, Budget 2026, ; HM Revenue and Customs, Changes to the Class 1 National Insurance contributions secondary threshold, rate and Employment Allowance from 6 April 2025,

Updated

Tax freedom day for an average worker, 38 OECD countries, 202538 countries from 0 (Colombia) to 192 (Belgium); the median is 139.
Highest taxed countries for workers: tax freedom day by country, 2025Flag swarm of days of 2025 an average worker's labour cost went to taxes, 38 countries: 38 countries from 0 (Colombia) to 192 (Belgium); the median is 139.Days of 2025 an average worker's labour cost went to taxes050100150EuropeAsia-Pacific and Middle EastAmericasMedian 139Belgium: 192 (Europe)Germany: 180 (Europe)France: 172 (Europe)Italy: 167 (Europe)Slovenia: 165 (Europe)Slovakia: 156 (Europe)Estonia: 156 (Europe)Finland: 155 (Europe)Spain: 151 (Europe)Czechia: 150 (Europe)Hungary: 150 (Europe)Sweden: 150 (Europe)Türkiye: 147 (Asia-Pacific and Middle East)Luxembourg: 147 (Europe)Latvia: 146 (Europe)Lithuania: 145 (Europe)Greece: 144 (Europe)Portugal: 144 (Europe)Norway: 133 (Europe)Netherlands: 131 (Europe)Denmark: 131 (Europe)Poland: 128 (Europe)Japan: 121 (Asia-Pacific and Middle East)Ireland: 119 (Europe)Canada: 117 (Americas)Iceland: 115 (Europe)Australia: 102 (Asia-Pacific and Middle East)Costa Rica: 101 (Americas)Israel: 95 (Asia-Pacific and Middle East)South Korea: 91 (Asia-Pacific and Middle East)Switzerland: 84 (Europe)New Zealand: 76 (Asia-Pacific and Middle East)Chile: 27 (Americas)Colombia: 0 (Americas)Austria: 172 (Europe)United Kingdom: 118 (Europe)United States: 109 (Americas)Mexico: 79 (Americas)Austria172United Kingdom118United States109Mexico79Belgium192Colombia0Chile279 days later than in 2024Wedge up from 29.9% to 32.4%.
Highest taxed countries for workers: tax freedom day by country, 2025Flag swarm of days of 2025 an average worker's labour cost went to taxes, 38 countries: 38 countries from 0 (Colombia) to 192 (Belgium); the median is 139.Days of 2025 an average worker's labour cost went to taxes050100150EuropeAsia-Pacific and Middle EastAmericasMedian 139Belgium: 192 (Europe)Germany: 180 (Europe)France: 172 (Europe)Italy: 167 (Europe)Slovenia: 165 (Europe)Slovakia: 156 (Europe)Estonia: 156 (Europe)Finland: 155 (Europe)Spain: 151 (Europe)Czechia: 150 (Europe)Hungary: 150 (Europe)Sweden: 150 (Europe)Türkiye: 147 (Asia-Pacific and Middle East)Luxembourg: 147 (Europe)Latvia: 146 (Europe)Lithuania: 145 (Europe)Greece: 144 (Europe)Portugal: 144 (Europe)Norway: 133 (Europe)Netherlands: 131 (Europe)Denmark: 131 (Europe)Poland: 128 (Europe)Japan: 121 (Asia-Pacific and Middle East)Ireland: 119 (Europe)Canada: 117 (Americas)Iceland: 115 (Europe)Australia: 102 (Asia-Pacific and Middle East)Costa Rica: 101 (Americas)Israel: 95 (Asia-Pacific and Middle East)South Korea: 91 (Asia-Pacific and Middle East)Switzerland: 84 (Europe)New Zealand: 76 (Asia-Pacific and Middle East)Chile: 27 (Americas)Colombia: 0 (Americas)Austria: 172 (Europe)United Kingdom: 118 (Europe)United States: 109 (Americas)Mexico: 79 (Americas)Austria172United Kingdom118United States109Mexico79Belgium192Colombia0Chile279 days later than in 2024Wedge up from 29.9% to 32.4%.

Source: OECD, Taxing Wages 2026: labour taxation, comparative country indicators (OECD Data Explorer API). Collected Oct 22, 2026 with the Ujeebu API. Chart: Ujeebu, CC BY 4.0.

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Key numbers

  • Belgium tops the 38 countries: its 52.5% tax wedge means an average worker's labour cost goes to taxes for 192 days, until July 11. Germany follows with 180 days (June 29), then France and Austria with 172 (June 21).
  • Mexico's 21.7% wedge ends the state's share after 79 days, on March 20. New Zealand (76 days) and Switzerland (84) are also done in March, and Chile, at 7.5%, in January (27 days).
  • The United Kingdom moved most before its Oct 28 Budget: its wedge rose from 29.9% in 2024 to 32.4% in 2025, pushing tax freedom day from April 20 to April 29, 9 days later. Germany (5 days later) and Estonia (7 days later) also slipped.
  • Europe fills the top of the tax burden by country ranking: 22 of the first 23 countries are European, Türkiye (147 days) the exception. The United States (109 days, to April 19) and Canada (117 days, to April 27) sit below the OECD average wedge of 35.1%, about 128 days.
  • A one-earner couple with two children pays less in 35 of the 38 countries (the same in Costa Rica, Mexico and Türkiye): in Poland their wedge is 14.2% against 35.0% for a single worker, and in Belgium 36.9% against 52.5%.

Which countries have the highest tax rates in the world?

Among the 38 OECD countries in this tax burden by country ranking, Belgium leads with a 52.5% tax wedge, meaning an average single worker's labour cost goes to taxes for 192 days, until July 11. Germany follows with 180 days (June 29), then France and Austria with 172 days each (June 21). Europe fills the top of the table: 22 of the first 23 countries are European, with Türkiye (147 days) the only exception.

Beyond the OECD, top personal income tax rates tell a related story. According to worldpopulationreview.com, Denmark's top rate reaches 60.5%, Japan's 55.95% and Austria's 55%, making them the three highest by that measure.2 The OECD average tax wedge sits at 35.1%, roughly 128 days of the year. At the other end, Mexico's 21.7% wedge ends the state's share after 79 days, on March 20, and Chile's 7.5% wedge means workers there are done in January, after just 27 days.

Why does Belgium tax workers so much more than other countries?

Belgium's position at the top of the tax wedge ranking comes down to the scale of its public spending. He adds that "the state will tend to absorb a lot of resources because it also has a lot of spending."1

The Bulletin reports that Belgium's 52.5% wedge for a single worker without children compares with 47% in France and 35% on average across OECD members.1 Families fare better: a one-earner couple with two children in Belgium faces a wedge of 36.9% rather than 52.5%. Workers themselves feel the pressure. One employee told RTL info: "It's not right that isolated people are taxed very, very heavily because they actually bear the biggest expense costs like housing and energy."1 Real income after tax did increase in 2025, the same report notes.1

Is the USA a high tax country compared to the OECD?

The United States sits below the OECD average on the tax burden by country measure. The OECD data show the US at 109 days, to April 19, against the OECD average of 128 days and an average tax wedge of 35.1%. Canada, at 117 days to April 27, also falls below that average.

Measured by total tax revenue as a share of GDP, the gap is wider still. According to Visual Capitalist, using IMF data, Denmark collects tax revenue equal to 45.3% of GDP, "more than twice the 19.5% collected in the U.S."3 The same source notes that "Nordic countries generally have broad tax bases that help finance extensive public programs, while the U.S. relies more heavily on private spending in areas such as healthcare and retirement."3 Visual Capitalist also reports that in 2026, US federal spending is projected at 23.3% of GDP against revenues of 17.5%, leaving a persistent gap between what the government collects and what it spends.3

What is Tax Freedom Day in the US and how is it calculated?

Tax freedom day is a way of picturing a tax share as a point in the calendar: it assumes a worker earns equal pay every day of a 365-day year, then counts how many days of earnings go to income tax and social security contributions before the worker keeps anything. The date in this chart is built from the OECD tax wedge, which measures those two levies as a share of total labour costs for an average single worker without children.

For the United States, the OECD data place that date on April 19, after 109 days. It is worth noting what the wedge leaves out: VAT and other consumption taxes, property taxes and corporate taxes are not included, so this is not the whole US tax burden. National tax freedom day figures built from total tax revenue, as published by some US organisations, use a broader base and typically fall later in the year. The OECD figures also cover only one household type; lower and higher earners and families with children reach their own tax freedom day on different dates.

Sources

  1. thebulletin.be, Belgium tops world ranking for highest tax burden on workers
  2. worldpopulationreview.com, Highest Taxed Countries 2026
  3. visualcapitalist.com, Ranked: The World's Most and Least Taxed Countries

The data

Average tax wedge (income tax plus employee and employer social security contributions and payroll taxes, as a share of total labour cost) for a single worker without children at the average wage, 2025 and 2024, and the days of a 365-day year it takes. Last column: one-earner married couple with two children at the average wage, 2025.
Rank Country Region Tax wedge 2025, % of labour cost Days for taxes Works for taxes until Tax freedom day Tax wedge 2024, % Change, days One-earner couple, two children, %
1 Belgium Europe 52.5 192 July 11 July 12 52.4 1 36.9
2 Germany Europe 49.3 180 June 29 June 30 47.9 5 34.9
4 Austria Europe 47.1 172 June 21 June 22 46.8 1 33.3
3 France Europe 47.2 172 June 21 June 22 47.1 0 39.1
5 Italy Europe 45.8 167 June 16 June 17 47.0 -4 34.3
6 Slovenia Europe 45.3 165 June 14 June 15 44.7 2 33.4
8 Estonia Europe 42.6 156 June 5 June 6 40.7 7 37.0
7 Slovakia Europe 42.7 156 June 5 June 6 42.5 1 24.0
9 Finland Europe 42.5 155 June 4 June 5 42.1 1 38.7
10 Spain Europe 41.4 151 May 31 June 1 41.1 1 36.8
11 Czechia Europe 41.2 150 May 30 May 31 41.0 0 31.9
12 Hungary Europe 41.2 150 May 30 May 31 41.2 0 31.5
13 Sweden Europe 41.1 150 May 30 May 31 41.5 -2 36.8
15 Luxembourg Europe 40.2 147 May 27 May 28 39.9 1 20.7
14 Türkiye Asia-Pacific and Middle East 40.3 147 May 27 May 28 39.6 3 40.3
16 Latvia Europe 40.1 146 May 26 May 27 41.6 -6 29.8
17 Lithuania Europe 39.8 145 May 25 May 26 39.4 1 23.7
18 Greece Europe 39.3 144 May 24 May 25 39.5 0 37.5
19 Portugal Europe 39.3 144 May 24 May 25 39.6 0 27.5
20 Norway Europe 36.4 133 May 13 May 14 36.5 0 31.4
22 Denmark Europe 35.8 131 May 11 May 12 36.2 -1 26.6
21 Netherlands Europe 35.9 131 May 11 May 12 35.9 0 28.5
23 Poland Europe 35.0 128 May 8 May 9 34.7 1 14.2
24 Japan Asia-Pacific and Middle East 33.1 121 May 1 May 2 32.7 2 28.4
25 Ireland Europe 32.6 119 April 29 April 30 33.3 -2 19.0

Showing the first 25 of 38 rows. The full table is in the CSV.

Download the free sample CSV (CC BY 4.0) Full CSV, 38 rows

We make every effort to find high-quality data sources, but this data was extracted from the open web and we cannot guarantee its accuracy, completeness or reliability. Use it at your own risk.

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How we got this data

We collected this data with the Ujeebu web scraping API, which fetches and renders public pages and returns the fields we need as structured data. The same API is available to you for your own collections.

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Methodology and known limits

What we counted. The tax wedge is the OECD's measure of the tax on work: income tax, employee and employer social security contributions and payroll taxes, minus cash benefits, as a share of the total labour cost an employer pays for a worker. We used the OECD's figure for a single worker without children earning the average wage, 2025, the latest year in Taxing Wages 2026 (published in April 2026), for all 38 OECD member countries.

From a share to a date. If the worker's labour cost is spread evenly over a 365-day year and the taxes come first, the tax wedge is the share of the year spent working for the state. Days for taxes is the wedge times 365, rounded to a whole day; tax freedom day is the next day, the first one the worker keeps. Belgium's 52.5% gives 192 days, so tax freedom day falls on July 12. The same sum was done for 2024 to show the change, and the table adds the wedge of a one-earner couple with two children.

Where and when. The figures were downloaded on Oct 22, 2026 from the OECD Data Explorer's public API (dataflow Labour taxation, OECD comparative country indicators), with the Ujeebu web scraping API: 880 values for 2015 to 2025, all numeric, within 0% to 100% for single workers, with no duplicates. The OECD average (35.1% in 2025) comes from the same dataset. The regions are our grouping.

Known limits

  • This is the tax on work only. VAT and other consumption taxes, property taxes and corporate taxes are not in the tax wedge, so this is not a country's whole tax burden, and national tax freedom days built from total tax revenue give other dates.
  • One household type: a single worker without children at the average wage. Lower and higher earners and families pay different rates; a one-earner couple with two children is in the table.
  • Mandatory payments to private or non-government funds are not taxes in the OECD definition. That is why Colombia shows 0% and Chile 7.5%: workers there still pay into pension and health funds that the tax wedge leaves out.
  • Days are a way of picturing a share: they assume equal pay every day of a 365-day year and are rounded to whole days.
  • The 2025 figures rest partly on the OECD's estimates of average wages and can be revised in the next edition.
  • Only the 38 OECD members are covered. No row was dropped: all 38 countries passed the checks.

We reviewed the sources' terms and robots.txt on Oct 22, 2026 before collecting. Spotted an error? Tell us.

Disclaimer: We make every effort to find high-quality data sources, but this data was extracted from the open web and we cannot guarantee its accuracy, completeness or reliability. Use it at your own risk.

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