Revenue Statistics 2022

3. Tax levels and tax structures, 1965-2021

Abstract

Chapter 3 provides an overview of tax levels and tax structures in OECD countries.

In all the following tables, the symbol (..) indicates not available or not applicable. The main series in this chapter cover a selection of years between 1990 and 2020. A complete series is available online. Data for 1955 and 1960 (for nineteen OECD countries) are provided in Part V of the 1998 edition of this Report.

The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

Box 3.1. Treatment of capital transfers

Footnotes to Tables 3.1 to 3.18 refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted directly from the specific taxes to which they relate, except for France, where the capital transfer has been allocated between tax headings in proportion to their tax revenues at the level of government against which these transfers were recorded.

Countries reporting capital transfers include:

• Austria from 2020

• Belgium from 1995

• Denmark from 1971

• France from 1992

• Lithuania from 1999

• Luxembourg from 2013

• Poland from 1995

• Slovenia from 1995

• Switzerland from 1990

Table 3.1. Total tax revenue as % of GDP

	1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia	20.6	28.1	30.4	29.4	25.2	27.8	28.6	27.7	28.5	..
Austria1	33.5	39.3	42.3	40.5	41.0	43.1	42.2	42.6	42.2	43.5
Belgium1	30.8	41.4	43.8	42.9	42.9	44.1	43.8	42.4	42.5	42.0
Canada	25.0	35.1	34.7	32.5	31.0	32.8	33.5	33.1	34.3	33.2
Chile	..	16.8	18.7	22.8	19.7	20.5	21.3	21.0	19.4	22.2
Colombia	..	11.3	15.7	19.3	18.1	19.9	19.3	19.7	18.8	19.5
Costa Rica	..	22.4	21.1	23.1	22.1	22.9	23.2	23.4	22.7	24.2
Czech Republic	..	..	32.3	34.1	32.2	33.1	35.0	34.8	34.7	33.8
Denmark1	29.1	44.4	46.9	46.4	44.8	46.1	44.2	46.9	47.1	46.9
Estonia	..	..	31.1	31.0	33.2	33.3	32.9	33.5	33.3	33.5
Finland	30.0	42.9	45.8	41.4	40.6	43.5	42.4	42.3	41.8	43.0
France1	33.7	41.2	43.4	42.5	42.1	45.3	45.9	44.9	45.3	45.1
Germany	31.7	34.8	36.4	35.4	35.5	37.3	38.5	38.6	37.9	39.5
Greece	17.1	25.2	33.4	31.8	32.3	36.6	40.0	39.5	38.9	39.0
Hungary	..	..	38.5	39.2	36.8	38.7	36.8	36.4	36.1	34.0
Iceland	25.7	30.5	35.9	38.4	32.2	35.1	36.5	34.9	36.1	35.1
Ireland	24.5	32.4	30.8	30.8	27.7	23.2	22.3	21.9	19.9	21.1
Israel	..	..	34.1	33.3	30.3	31.0	30.7	30.0	29.6	32.2
Italy	24.6	36.3	40.5	41.6	41.7	43.0	41.7	42.3	42.7	43.3
Japan	17.3	27.7	25.3	27.2	26.2	30.2	31.5	31.5	33.2	..
Korea	..	18.6	20.9	23.7	22.4	23.7	26.7	27.2	27.7	29.9
Latvia	..	..	29.0	28.2	28.5	29.8	31.1	30.9	31.8	31.2
Lithuania1	..	..	30.8	30.1	28.3	28.9	30.2	30.3	30.8	32.8
Luxembourg1	27.3	34.7	37.0	35.7	35.7	34.8	39.4	39.6	38.1	38.6
Mexico	..	12.1	11.5	12.0	12.8	15.9	16.1	16.3	17.8	16.7
Netherlands	30.5	39.7	36.9	35.7	35.7	37.0	38.8	39.3	40.0	39.7
New Zealand	24.5	36.2	32.5	33.9	30.3	31.5	32.2	31.3	33.8	33.8
Norway	29.4	40.2	41.7	42.0	41.8	38.4	39.4	40.1	38.8	42.2
Poland1	..	..	32.9	34.6	31.3	32.4	35.1	35.1	35.5	36.8
Portugal	15.7	26.5	30.9	31.8	30.4	34.4	34.7	34.5	35.3	35.8
Slovak Republic	..	..	33.6	29.2	28.0	32.6	34.2	34.6	35.2	35.8
Slovenia1	..	..	37.7	38.0	37.8	37.3	37.2	37.0	37.2	37.4
Spain	14.3	31.5	33.0	36.4	31.3	33.8	34.7	34.7	36.7	38.4
Sweden	30.9	48.8	50.0	44.9	42.9	42.6	43.8	42.8	42.3	42.6
Switzerland1	16.0	23.1	27.0	25.4	25.6	26.6	26.8	27.3	27.5	28.0
Türkiye	10.6	14.5	23.5	22.9	24.7	25.0	24.0	23.1	23.9	22.8
United Kingdom	30.1	32.9	32.7	32.8	32.0	31.6	32.4	32.2	32.1	33.5
United States	23.6	26.0	28.3	26.7	23.4	26.2	24.9	25.2	25.8	26.6
Unweighted average
OECD Average2	24.9	30.8	32.9	32.8	31.5	32.9	33.5	33.4	33.6	34.1

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. 2021: calculated by applying the unweighted average percentage change for 2021 in the 36 countries providing data for that year to the overall average tax to GDP ratio in 2020.

Statlink

Table 3.2. Total tax revenue in billions of US dollars at market exchange rates

	1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia	5.6	90.8	117.3	289.9	346.5	344.3	401.2	379.6	424.2	..
Austria1	..	68.6	83.2	157.6	160.5	164.7	192.2	189.5	182.5	207.2
Belgium1	..	89.4	103.6	201.9	206.2	203.9	237.9	227.0	221.2	252.0
Canada	14.2	210.1	260.0	477.2	501.4	511.1	576.6	576.0	563.7	661.3
Chile	..	5.8	14.6	39.4	42.8	49.7	62.8	58.3	49.0	70.3
Colombia	..	5.1	14.7	39.8	51.8	58.4	64.4	63.7	50.8	61.3
Costa Rica	..	1.3	3.2	6.2	8.4	13.0	14.4	15.1	14.1	15.6
Czech Republic	..	..	20.0	64.9	67.4	62.3	87.1	87.8	85.4	95.3
Denmark1	3.0	61.4	76.9	148.3	144.2	139.5	157.7	162.5	167.4	186.7
Estonia	..	..	1.8	7.0	6.5	7.6	10.1	10.4	10.4	12.5
Finland	..	49.6	57.5	106.0	101.1	102.1	116.8	113.5	113.5	127.8
France1	..	550.7	591.8	1 130.7	1 113.7	1 104.3	1 279.6	1 224.8	1 193.8	1 335.3
Germany	..	577.4	706.9	1 210.4	1 206.8	1 252.2	1 527.5	1 501.5	1 471.2	1 683.1
Greece	..	14.6	43.5	101.3	95.9	71.6	84.8	81.0	73.2	84.3
Hungary	..	..	18.2	55.0	48.7	48.4	59.1	59.6	56.6	62.0
Iceland	0.1	2.0	3.2	8.3	4.4	6.2	9.6	8.7	7.8	9.0
Ireland	0.7	15.6	30.7	83.2	61.5	67.6	86.0	87.3	84.4	106.2
Israel	..	..	46.4	61.3	72.3	94.2	115.6	120.8	122.2	157.4
Italy	..	336.6	463.6	918.8	889.9	788.9	872.4	850.1	805.4	908.9
Japan	17.1	920.0	1 224.6	1 281.0	1 545.1	1 386.4	1 594.7	1 616.8	1 649.2	..
Korea	..	52.6	120.5	278.2	256.2	347.9	460.4	449.7	456.3	540.9
Latvia	..	..	1.8	8.8	6.8	8.1	10.7	10.6	10.7	12.1
Lithuania1	..	..	3.8	11.9	10.5	12.0	16.2	16.6	17.4	21.5
Luxembourg1	..	4.7	7.8	18.4	20.0	20.9	27.9	27.6	28.1	33.0
Mexico	..	35.9	81.2	126.5	135.9	186.1	198.0	207.9	193.9	216.4
Netherlands	..	132.6	153.7	302.5	301.9	283.3	354.4	357.3	363.1	402.1
New Zealand	1.4	16.1	17.3	46.0	47.0	56.8	67.4	65.1	78.2	85.9
Norway	2.4	48.2	71.4	168.5	179.3	148.2	172.0	162.3	140.6	203.6
Poland1	..	..	56.6	148.7	150.4	154.9	206.5	209.7	213.2	249.7
Portugal	..	18.8	36.6	76.5	72.2	68.5	83.9	82.8	80.4	89.4
Slovak Republic	..	..	9.8	25.3	25.4	28.9	36.1	36.4	36.9	41.1
Slovenia1	..	..	6.6	18.3	18.2	16.1	20.2	20.1	19.9	23.1
Spain	..	131.6	197.3	536.1	444.4	404.6	492.2	483.3	469.5	546.6
Sweden	7.8	127.7	131.5	220.7	212.7	215.5	243.2	228.7	231.5	270.6
Switzerland1	2.6	61.6	75.5	125.4	154.6	187.1	197.2	199.5	207.1	227.2
Türkiye	1.3	30.2	64.5	156.2	192.0	215.5	186.3	175.7	171.7	186.7
United Kingdom	30.6	359.4	544.5	1 019.1	795.8	934.1	940.0	927.4	885.5	1 067.0
United States	167.0	1 552.4	2 900.5	3 868.6	3 517.1	4 773.7	5 116.0	5 385.0	5 380.2	6 112.3
Unweighted average
OECD Average	19.5	192.1	220.1	356.4	347.8	382.6	431.0	433.7	429.7	..

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.3. Tax revenue of main headings as % of GDP, 2020

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	16.8	0.0	1.3	2.9	7.6	0.0	..
Austria1	11.7	15.5	2.8	0.6	11.5	0.2	0.2
Belgium1	15.1	13.6	0.0	3.4	10.4	0.0	0.4
Canada	17.1	4.9	0.8	4.1	7.4	0.0	..
Chile	6.3	1.5	0.0	1.0	10.6	-0.1	..
Colombia	6.2	1.9	0.4	1.8	7.8	0.8	..
Costa Rica	4.5	8.2	1.5	0.4	7.6	0.5	..
Czech Republic	7.9	15.8	0.0	0.2	10.8	0.0	0.1
Denmark1	30.5	0.1	0.2	2.0	14.4	0.0	0.1
Estonia	7.7	12.1	0.0	0.2	13.3	0.0	0.2
Finland	14.7	11.5	0.0	1.5	14.1	0.0	0.2
France1	11.9	14.8	1.9	4.0	12.3	0.5	0.2
Germany	11.9	15.0	0.0	1.2	9.7	0.0	0.2
Greece	7.9	12.9	0.0	3.0	15.0	0.0	0.2
Hungary	6.6	11.1	1.0	1.1	16.3	0.0	0.1
Iceland	18.4	3.0	0.3	2.3	11.4	0.7	..
Ireland	9.7	3.3	0.2	1.0	5.6	0.0	0.1
Israel	9.8	5.1	1.1	3.1	10.4	0.0	..
Italy	14.0	13.6	0.0	2.4	11.5	1.2	0.2
Japan	10.1	13.4	0.0	2.7	6.9	0.1	..
Korea	8.6	7.8	0.1	3.9	6.8	0.6	..
Latvia	6.9	10.0	0.0	1.0	14.0	0.0	0.2
Lithuania1	8.7	10.2	0.0	0.3	11.6	0.0	0.3
Luxembourg1	14.5	11.1	0.0	3.8	8.7	0.0	0.3
Mexico	7.6	2.5	0.5	0.3	6.6	0.3	..
Netherlands	12.3	13.6	0.0	1.7	12.2	0.2	0.4
New Zealand	19.1	0.0	0.0	1.9	12.8	0.0	..
Norway	13.8	11.2	0.1	1.3	12.4	0.0	..
Poland1	7.5	13.5	0.3	1.3	12.9	0.0	0.2
Portugal	9.8	10.5	0.0	1.5	13.2	0.3	0.2
Slovak Republic	7.1	15.5	0.0	0.5	12.2	0.0	0.2
Slovenia1	7.2	16.8	0.0	0.6	12.5	0.0	0.2
Spain	10.7	13.8	0.0	2.5	9.8	0.0	0.2
Sweden	15.1	9.0	5.1	1.0	12.1	0.0	0.1
Switzerland1	12.7	6.9	0.0	2.2	5.5	0.1	..
Türkiye	5.2	7.1	0.0	1.1	10.2	0.2	..
United Kingdom2	11.5	6.7	0.1	3.7	10.0	0.0	0.1
United States	11.7	6.4	0.0	3.2	4.4	0.0	..
Unweighted average
OECD Average	11.3	9.2	0.5	1.9	10.6	0.2	0.2

.. Not available

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.

3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.

Statlink

Table 3.4. Tax revenue of main headings as % of total tax revenue, 2020

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	59.0	0.0	4.5	10.1	26.5	0.0	..
Austria1	27.8	36.8	6.5	1.4	27.1	0.4	0.4
Belgium1	35.6	32.0	0.0	8.0	24.4	0.0	0.9
Canada	49.8	14.3	2.3	12.0	21.5	0.1	..
Chile	32.3	8.0	0.0	5.3	54.8	-0.5	..
Colombia	32.9	9.9	2.0	9.7	41.4	4.1	..
Costa Rica	20.1	36.1	6.5	2.0	33.3	2.0	..
Czech Republic	22.9	45.5	0.0	0.6	31.1	0.0	0.4
Denmark1	64.7	0.1	0.4	4.2	30.6	0.0	0.3
Estonia	23.0	36.5	0.0	0.6	39.9	0.0	0.5
Finland	35.1	27.4	0.0	3.6	33.8	0.1	0.4
France1	26.2	32.7	4.1	8.7	27.1	1.2	0.5
Germany	31.3	39.7	0.0	3.3	25.7	0.0	0.5
Greece	20.4	33.2	0.0	7.8	38.5	0.0	0.5
Hungary	18.2	30.8	2.9	2.9	45.1	0.1	0.4
Iceland	51.1	8.3	0.9	6.2	31.7	1.8	..
Ireland	49.1	16.6	1.0	5.0	28.4	0.0	0.6
Israel	33.1	17.4	3.8	10.3	35.3	0.0	..
Italy	32.8	31.8	0.0	5.7	26.9	2.7	0.4
Japan	30.4	40.4	0.0	8.1	20.9	0.3	..
Korea	30.9	28.0	0.3	14.2	24.4	2.1	..
Latvia	21.6	31.4	0.0	3.0	44.0	0.0	0.6
Lithuania1	28.2	33.2	0.0	1.0	37.7	0.0	0.9
Luxembourg1	38.0	29.2	0.0	10.0	22.8	0.1	0.8
Mexico	42.6	13.9	2.5	1.9	37.2	1.8	..
Netherlands	30.7	34.1	0.0	4.3	30.5	0.5	1.1
New Zealand	56.5	0.0	0.0	5.5	38.0	0.0	..
Norway	35.6	28.9	0.2	3.4	32.0	0.0	..
Poland1	21.2	37.9	0.9	3.6	36.2	0.1	0.5
Portugal	27.7	29.6	0.0	4.2	37.5	1.0	0.5
Slovak Republic	20.2	43.9	0.0	1.4	34.6	0.0	0.4
Slovenia1	19.4	45.2	0.1	1.7	33.6	0.0	0.4
Spain	29.1	37.4	0.0	6.7	26.7	0.0	0.6
Sweden	35.8	21.4	12.0	2.2	28.5	0.1	0.3
Switzerland1	46.2	25.2	0.0	8.1	20.0	0.5	..
Türkiye	21.9	29.7	0.0	4.4	42.9	1.0	..
United Kingdom2	35.8	21.0	0.4	11.6	31.2	0.0	0.4
United States	45.5	24.8	0.1	12.4	17.2	0.0	..
Unweighted average
OECD Average	33.7	26.6	1.4	5.7	32.1	0.5	0.5

.. Not available

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.

3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.

Statlink

Table 3.5. Tax revenue of main headings as % of GDP, 2021p

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	..	..	..	..	..	..	..
Austria1	12.8	15.4	2.8	0.6	11.6	0.2	0.2
Belgium1	15.0	12.9	0.0	3.6	10.6	0.0	0.4
Canada	16.4	4.8	0.8	4.0	7.3	0.0	..
Chile	8.5	1.2	0.0	1.1	11.8	-0.3	..
Colombia	6.2	1.9	0.3	1.7	8.4	0.9	..
Costa Rica	5.2	8.1	1.4	0.5	8.7	0.4	..
Czech Republic	6.3	16.4	0.0	0.2	10.9	0.0	0.2
Denmark1	30.7	0.1	0.3	1.9	13.9	0.0	0.1
Estonia	8.4	11.6	0.0	0.2	13.4	0.0	0.2
Finland	15.5	12.0	0.0	1.5	14.0	0.0	0.2
France1	12.0	14.8	1.8	3.8	12.2	0.4	0.2
Germany	12.9	14.9	0.0	1.2	10.5	0.0	0.2
Greece	8.1	12.8	0.0	3.0	15.1	0.0	0.2
Hungary	6.4	10.1	1.0	0.9	15.6	0.0	0.1
Iceland	17.5	3.0	0.3	2.1	11.8	0.4	..
Ireland	10.5	3.2	0.2	1.1	6.0	0.0	0.2
Israel	11.7	5.0	0.9	3.6	11.0	0.0	..
Italy	13.8	13.5	0.0	2.5	12.2	1.3	0.2
Japan	10.5	..	0.0	2.6	7.0	0.1	..
Korea	9.9	7.8	0.1	4.5	6.9	0.6	..
Latvia	7.0	9.9	0.0	0.9	13.4	0.0	0.2
Lithuania1	9.8	10.3	0.0	0.3	12.3	0.0	0.3
Luxembourg1	14.6	10.6	0.0	4.0	9.3	0.0	0.4
Mexico	7.3	2.3	0.3	0.3	6.2	0.3	..
Netherlands	12.5	13.1	0.0	1.7	12.2	0.1	0.5
New Zealand	19.3	0.0	0.0	1.9	12.6	0.0	..
Norway	20.4	9.7	0.1	1.2	10.9	0.0	..
Poland1	8.0	13.0	0.6	1.3	13.9	0.0	0.2
Portugal	9.4	10.6	0.0	1.6	13.8	0.3	0.2
Slovak Republic	7.2	15.7	0.0	0.5	12.4	0.0	0.1
Slovenia1	7.4	16.4	0.0	0.6	13.0	0.0	0.2
Spain	11.4	13.7	0.0	2.7	10.5	0.0	0.2
Sweden	15.4	9.0	5.2	1.0	12.0	0.0	0.1
Switzerland1	13.3	6.8	0.0	2.2	5.5	0.1	..
Türkiye	5.5	6.5	0.0	1.0	9.6	0.2	..
United Kingdom2	12.6	6.7	0.1	3.8	10.3	0.0	..
United States	12.8	6.3	0.0	3.0	4.4	0.0	..

.. Not available

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.

3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.

Statlink

Table 3.6. Tax revenue of main headings as % of total tax revenue, 2021p

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	..	..	..	..	..	..	..
Austria1	29.5	35.5	6.4	1.5	26.7	0.4	0.4
Belgium1	35.7	30.6	0.0	8.5	25.2	0.0	0.9
Canada	49.4	14.3	2.3	11.9	22.0	0.1	..
Chile	38.3	5.3	0.0	4.8	53.1	-1.5	..
Colombia	31.9	10.0	1.7	8.7	43.3	4.4	..
Costa Rica	21.4	33.2	5.8	2.0	36.0	1.6	..
Czech Republic	18.6	48.6	0.0	0.6	32.2	0.0	0.5
Denmark1	65.6	0.1	0.6	4.0	29.7	0.0	0.3
Estonia	24.9	34.6	0.0	0.6	39.9	0.0	0.7
Finland	36.1	27.8	0.0	3.5	32.5	0.1	0.4
France1	26.6	32.8	4.1	8.5	27.1	1.0	0.5
Germany	32.6	37.7	0.0	3.1	26.6	0.0	0.5
Greece	20.7	32.8	0.0	7.7	38.7	0.0	0.5
Hungary	18.8	29.8	2.9	2.6	45.9	0.0	0.4
Iceland	50.0	8.5	0.8	5.9	33.6	1.2	..
Ireland	49.8	15.2	0.9	5.4	28.7	0.0	0.8
Israel	36.2	15.7	2.9	11.2	34.1	0.0	..
Italy	31.9	31.2	0.0	5.9	28.1	2.9	0.5
Japan	..	..	..	..	..	..	..
Korea	33.2	26.2	0.3	15.1	23.1	2.1	..
Latvia	22.3	31.8	0.0	2.9	43.0	0.0	0.7
Lithuania1	29.9	31.6	0.0	0.9	37.6	0.0	1.0
Luxembourg1	38.0	27.4	0.0	10.4	24.1	0.1	1.0
Mexico	43.5	14.0	1.6	1.8	37.3	1.8	..
Netherlands	31.6	33.1	0.0	4.3	30.8	0.3	1.2
New Zealand	57.0	0.0	0.0	5.7	37.3	0.0	..
Norway	48.4	22.9	0.1	2.9	25.7	0.0	..
Poland1	21.7	35.4	1.5	3.5	37.8	0.1	0.6
Portugal	26.4	29.6	0.0	4.4	38.7	0.9	0.5
Slovak Republic	20.2	43.9	0.0	1.3	34.6	0.0	0.4
Slovenia1	19.7	43.8	0.1	1.6	34.7	0.0	0.5
Spain	29.9	35.6	0.0	7.1	27.4	0.0	0.7
Sweden	36.1	21.2	12.2	2.3	28.2	0.1	0.3
Switzerland1	47.6	24.3	0.0	8.0	19.6	0.5	..
Türkiye	24.0	28.6	0.0	4.2	42.1	1.0	..
United Kingdom2	37.6	19.9	0.4	11.4	30.7	0.0	..
United States	48.2	23.8	0.1	11.4	16.6	0.0	..

.. Not available

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Supranational taxes reported by the United Kingdom are reported until 2020 in Revenue Statistics. From 2021, at the end of the Brexit transition period, this came to an end and taxes subsequently introduced by the United Kingdom are reflected in the appropriate tax category at the national or subnational levels of government, as appropriate.

3. The figures in category 5000 include supranational revenues, which are also presented separately under the Supranational heading.

Statlink

Table 3.7. Taxes on income and profits (1000) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	16.0	17.6	14.3	16.4	16.8	57.1	57.9	56.7	59.2	59.0
Austria1	10.0	12.0	11.5	12.5	11.7	25.5	28.3	28.1	29.5	27.8
Belgium1	15.3	16.9	14.7	15.0	15.1	36.9	38.6	34.2	35.4	35.6
Canada	17.0	17.4	14.5	16.1	17.1	48.6	50.1	46.6	48.7	49.8
Chile	3.9	4.4	7.5	7.3	6.3	23.2	23.3	38.1	34.8	32.3
Colombia	3.4	3.6	4.8	6.4	6.2	29.9	23.2	26.6	32.3	32.9
Costa Rica	2.3	2.8	3.8	4.9	4.5	10.0	13.2	17.1	20.9	20.1
Czech Republic	..	7.4	6.5	7.9	7.9	..	22.8	20.2	22.8	22.9
Denmark1	27.2	28.8	27.5	30.4	30.5	61.2	61.4	61.5	64.8	64.7
Estonia	..	7.7	6.6	7.3	7.7	..	24.8	19.8	21.9	23.0
Finland	16.8	19.7	14.4	14.8	14.7	39.2	43.1	35.5	35.0	35.1
France1	6.6	10.8	9.5	11.5	11.9	16.1	24.8	22.6	25.7	26.2
Germany	11.3	11.0	10.1	12.6	11.9	32.4	30.1	28.3	32.6	31.3
Greece	5.0	9.0	7.1	8.5	7.9	19.9	26.8	22.0	21.6	20.4
Hungary	..	9.4	7.6	6.4	6.6	..	24.3	20.7	17.6	18.2
Iceland	9.0	14.3	14.3	17.4	18.4	29.7	39.9	44.3	49.9	51.1
Ireland	12.3	13.4	11.1	10.0	9.7	38.0	43.6	40.1	45.6	49.1
Israel	..	13.4	8.8	9.8	9.8	..	39.4	29.0	32.6	33.1
Italy	13.2	13.4	13.6	13.4	14.0	36.5	33.2	32.7	31.6	32.8
Japan	13.9	8.8	7.9	9.7	10.1	50.2	34.8	30.2	30.8	30.4
Korea	6.1	6.0	6.3	9.0	8.6	32.8	28.8	28.0	33.2	30.9
Latvia	..	7.0	7.1	6.6	6.9	..	24.1	25.0	21.4	21.6
Lithuania1	..	8.3	4.6	8.8	8.7	..	27.0	16.2	29.0	28.2
Luxembourg1	13.9	13.5	12.9	15.5	14.5	40.2	36.5	36.2	39.2	38.0
Mexico	4.1	4.1	5.1	6.9	7.6	34.0	36.0	39.8	42.4	42.6
Netherlands	12.8	9.6	9.9	12.2	12.3	32.3	25.9	27.9	31.0	30.7
New Zealand	21.6	19.5	16.3	17.2	19.1	59.6	60.0	53.8	55.1	56.5
Norway	14.2	18.9	19.8	16.4	13.8	35.2	45.3	47.3	40.9	35.6
Poland1	..	6.7	6.3	7.5	7.5	..	20.4	20.1	21.4	21.2
Portugal	6.8	9.1	8.1	9.5	9.8	25.7	29.4	26.7	27.4	27.7
Slovak Republic	..	6.9	5.3	7.1	7.1	..	20.5	18.8	20.5	20.2
Slovenia1	..	6.8	7.4	7.2	7.2	..	18.0	19.6	19.5	19.4
Spain	9.7	9.3	8.7	9.9	10.7	30.6	28.1	28.0	28.6	29.1
Sweden	20.3	21.4	15.3	15.3	15.1	41.6	42.7	35.7	35.7	35.8
Switzerland1	10.8	11.8	11.7	13.1	12.7	46.8	43.8	45.7	48.2	46.2
Türkiye	4.9	6.9	5.3	5.6	5.2	33.5	29.5	21.3	24.2	21.9
United Kingdom	12.9	12.9	12.0	11.2	11.5	39.3	39.5	37.4	34.6	35.8
United States	11.8	14.2	9.9	11.6	11.7	45.2	50.1	42.3	46.1	45.5
Unweighted average
OECD Average	11.5	11.4	10.2	11.3	11.3	36.2	33.9	32.2	34.0	33.7

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.8. Taxes on personal income (1100) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	12.1	11.5	9.7	11.7	11.5	43.0	37.7	38.7	42.0	40.1
Austria1	8.2	9.3	9.2	9.6	9.4	21.0	22.0	22.4	22.6	22.2
Belgium1	13.2	13.8	12.1	11.3	11.8	32.0	31.4	28.2	26.6	27.8
Canada	14.3	12.8	10.9	11.9	12.6	40.8	36.8	35.0	36.1	36.9
Chile	0.9	1.4	1.3	1.5	2.0	5.6	7.6	6.8	7.2	10.2
Colombia	0.2	0.8	1.0	1.3	1.4	1.8	4.9	5.3	6.8	7.7
Costa Rica	..	..	1.0	1.4	1.5	..	..	4.6	6.1	6.8
Czech Republic	..	4.2	3.3	4.4	4.7	..	12.9	10.2	12.7	13.4
Denmark1	24.0	24.7	23.3	24.5	25.5	54.0	52.6	52.0	52.2	54.2
Estonia	..	6.8	5.3	5.5	6.0	..	22.0	15.9	16.5	18.1
Finland	14.9	14.0	12.0	12.3	12.5	34.7	30.6	29.5	29.0	30.0
France1	4.4	7.8	7.2	9.3	9.5	10.7	17.9	17.0	20.7	21.0
Germany	9.6	9.2	8.6	10.6	10.2	27.6	25.3	24.1	27.4	27.0
Greece	3.6	4.3	4.0	6.0	6.3	14.1	13.0	12.4	15.2	16.3
Hungary	..	7.2	6.4	5.2	5.3	..	18.6	17.4	14.2	14.6
Iceland	8.2	12.5	11.7	14.3	15.6	26.9	34.8	36.4	41.0	43.1
Ireland	10.7	9.8	8.8	6.9	6.5	33.1	31.9	31.6	31.6	32.9
Israel	..	9.9	5.4	6.2	6.5	..	28.9	17.9	20.8	21.9
Italy	9.5	10.1	11.2	10.9	11.4	26.3	24.8	26.9	25.8	26.8
Japan	7.7	5.3	4.9	5.9	6.2	27.8	21.0	18.6	18.8	18.7
Korea	3.7	3.1	3.2	4.8	5.2	20.0	14.6	14.2	17.5	18.8
Latvia	..	5.5	6.2	6.5	6.1	..	18.8	21.6	20.9	19.3
Lithuania1	..	7.6	3.6	7.2	7.1	..	24.8	12.7	23.9	23.0
Luxembourg1	8.3	6.8	7.4	9.5	9.7	24.1	18.5	20.9	24.0	25.5
Mexico	..	..	2.3	3.4	3.7	..	..	18.3	20.8	21.0
Netherlands	9.8	5.6	7.7	8.5	9.2	24.7	15.1	21.5	21.6	22.9
New Zealand	17.4	14.0	11.4	12.4	13.0	48.0	43.1	37.7	39.7	38.5
Norway	10.5	10.1	9.9	10.4	11.4	26.2	24.2	23.7	25.9	29.4
Poland1	..	4.3	4.3	5.3	5.3	..	13.2	13.9	15.1	14.8
Portugal	4.2	5.3	5.4	6.3	7.0	15.9	17.0	17.7	18.4	19.9
Slovak Republic	..	3.3	2.6	3.8	3.8	..	9.9	9.3	10.9	10.8
Slovenia1	..	5.5	5.6	5.3	5.2	..	14.6	14.7	14.2	14.1
Spain	6.9	6.4	6.9	7.9	8.7	21.7	19.3	22.1	22.7	23.7
Sweden	18.8	17.7	12.1	12.3	12.2	38.5	35.4	28.1	28.7	28.8
Switzerland1	7.5	7.9	8.1	8.4	8.8	32.3	29.4	31.8	30.7	32.1
Türkiye	3.9	5.2	3.5	3.8	3.1	26.8	22.2	14.0	16.3	13.2
United Kingdom	9.7	9.5	9.1	8.9	9.2	29.4	29.0	28.5	27.6	28.6
United States	9.8	11.9	8.1	10.3	10.4	37.7	42.2	34.8	40.7	40.6
Unweighted average
OECD Average	9.3	8.5	7.2	8.0	8.3	27.6	24.1	22.0	23.5	24.1

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.9. Taxes on corporate income (1200) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	4.0	6.1	4.5	4.7	5.4	14.1	20.2	17.9	17.1	18.8
Austria1	1.4	1.9	1.9	2.7	2.2	3.6	4.6	4.6	6.4	5.1
Belgium1	2.0	3.1	2.5	3.7	3.3	4.8	7.2	5.9	8.7	7.7
Canada	2.5	4.2	3.2	3.7	4.1	7.0	12.2	10.5	11.3	11.8
Chile	2.1	2.1	4.0	4.9	4.7	12.4	11.2	20.4	23.4	24.3
Colombia	1.6	2.6	3.8	4.7	4.3	13.9	16.7	20.7	24.1	23.0
Costa Rica	..	..	2.3	2.8	1.9	..	..	10.3	11.9	8.4
Czech Republic	..	3.2	3.2	3.5	3.3	..	9.9	10.0	10.1	9.4
Denmark1	1.7	3.2	2.3	3.2	2.9	3.9	6.8	5.1	6.7	6.1
Estonia	..	0.9	1.3	1.8	1.6	..	2.8	4.0	5.5	4.9
Finland	1.9	5.7	2.4	2.5	2.1	4.5	12.5	6.0	6.0	5.1
France1	2.2	3.0	2.3	2.2	2.3	5.3	6.9	5.5	4.9	5.1
Germany	1.7	1.8	1.5	2.0	1.6	4.8	4.8	4.2	5.2	4.3
Greece	1.4	4.0	2.6	2.2	1.2	5.5	11.9	7.9	5.6	3.1
Hungary	..	2.2	1.2	1.2	1.3	..	5.7	3.3	3.4	3.6
Iceland	0.8	1.2	0.9	2.1	2.2	2.8	3.3	2.7	5.9	6.1
Ireland	1.6	3.6	2.4	3.1	3.2	4.9	11.7	8.5	14.0	16.1
Israel	..	3.2	2.6	3.0	2.7	..	9.5	8.6	10.1	9.2
Italy	3.6	2.8	2.3	2.0	2.1	10.0	6.9	5.5	4.6	4.8
Japan	6.2	3.5	3.0	3.8	3.9	22.4	13.7	11.6	12.0	11.7
Korea	2.4	3.0	3.1	4.3	3.4	12.8	14.1	13.8	15.7	12.1
Latvia	..	1.5	1.0	0.2	0.7	..	5.3	3.4	0.5	2.3
Lithuania1	..	0.7	1.0	1.6	1.6	..	2.2	3.5	5.1	5.1
Luxembourg1	5.6	6.7	5.4	6.0	4.8	16.1	18.0	15.3	15.2	12.5
Mexico	..	..	1.8	3.3	3.6	..	..	14.4	20.1	20.1
Netherlands	3.0	4.0	2.3	3.7	3.1	7.5	10.9	6.4	9.4	7.8
New Zealand	2.3	4.0	3.7	3.9	5.2	6.5	12.4	12.2	12.5	15.4
Norway	3.6	8.8	9.9	6.0	2.4	9.0	21.0	23.6	15.0	6.2
Poland1	..	2.4	1.9	2.2	2.3	..	7.3	6.2	6.3	6.4
Portugal	2.1	3.7	2.7	3.1	2.8	8.0	11.9	9.0	9.0	7.9
Slovak Republic	..	2.6	2.4	3.1	3.0	..	7.6	8.7	8.9	8.6
Slovenia1	..	1.1	1.8	2.0	1.9	..	3.0	4.9	5.3	5.2
Spain	2.8	2.9	1.8	2.1	2.0	8.8	8.8	5.9	5.9	5.3
Sweden	1.5	3.6	3.2	3.0	3.0	3.1	7.3	7.6	7.0	7.0
Switzerland1	1.7	2.4	2.6	3.1	3.0	7.3	8.8	10.1	11.2	11.0
Türkiye	1.0	1.7	1.8	1.8	2.1	6.7	7.3	7.3	7.9	8.7
United Kingdom	3.3	3.5	2.8	2.3	2.3	9.9	10.6	8.9	7.1	7.3
United States	2.0	2.2	1.8	1.4	1.3	7.5	7.9	7.5	5.4	4.9
Unweighted average
OECD Average	2.4	3.1	2.7	3.0	2.8	8.3	9.5	9.0	9.6	9.0

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.10. Social security contributions (2000) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Austria1	12.9	14.3	14.0	14.9	15.5	32.9	33.8	34.2	34.9	36.8
Belgium1	13.7	13.5	13.9	13.2	13.6	33.2	30.8	32.4	31.1	32.0
Canada	4.3	4.7	4.6	4.7	4.9	12.1	13.6	14.9	14.2	14.3
Chile	1.5	1.4	1.3	1.5	1.5	9.0	7.3	6.8	7.3	8.0
Colombia	0.9	2.6	2.1	1.9	1.9	7.9	16.3	11.7	9.5	9.9
Costa Rica	6.5	6.4	7.3	8.0	8.2	28.9	30.4	33.1	34.2	36.1
Czech Republic	..	14.3	14.4	15.4	15.8	..	44.3	44.8	44.1	45.5
Denmark1	0.0	0.6	0.1	0.0	0.1	0.0	1.4	0.2	0.1	0.1
Estonia	..	10.9	12.7	11.7	12.1	..	35.1	38.4	35.0	36.5
Finland	11.0	11.5	12.0	11.8	11.5	25.6	25.2	29.7	27.9	27.4
France1	18.1	15.6	16.1	14.8	14.8	44.1	35.8	38.2	33.0	32.7
Germany	13.0	14.2	13.8	14.6	15.0	37.5	39.0	38.9	37.9	39.7
Greece	7.6	10.1	11.0	12.1	12.9	30.2	30.3	34.2	30.8	33.2
Hungary	..	11.3	11.6	11.7	11.1	..	29.4	31.4	32.0	30.8
Iceland	1.0	2.8	3.8	3.2	3.0	3.1	7.7	11.7	9.2	8.3
Ireland	4.6	3.7	5.1	3.7	3.3	14.1	11.9	18.2	16.8	16.6
Israel	..	5.0	5.1	5.2	5.1	..	14.6	16.8	17.3	17.4
Italy	11.9	11.6	13.0	13.2	13.6	32.9	28.5	31.1	31.2	31.8
Japan	7.3	8.9	10.8	12.9	13.4	26.5	35.2	41.1	41.1	40.4
Korea	1.9	3.5	5.2	7.3	7.8	10.1	16.7	23.3	26.7	28.0
Latvia	..	9.7	8.6	9.5	10.0	..	33.5	30.1	30.7	31.4
Lithuania1	..	9.9	11.6	9.7	10.2	..	32.2	41.1	31.9	33.2
Luxembourg1	9.6	9.7	10.3	11.0	11.1	27.5	26.1	29.0	27.8	29.2
Mexico	2.0	2.1	2.1	2.3	2.5	16.8	18.0	16.2	13.8	13.9
Netherlands	14.9	14.3	12.9	13.4	13.6	37.4	38.7	36.3	34.2	34.1
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Norway	10.6	8.8	9.4	10.6	11.2	26.3	21.0	22.4	26.4	28.9
Poland1	..	12.9	10.8	13.2	13.5	..	39.2	34.4	37.6	37.9
Portugal	7.2	7.9	8.6	9.6	10.5	27.2	25.6	28.4	27.9	29.6
Slovak Republic	..	13.9	11.9	15.0	15.5	..	41.4	42.6	43.3	43.9
Slovenia1	..	14.9	15.8	15.6	16.8	..	39.6	41.8	42.2	45.2
Spain	11.2	11.5	11.9	12.3	13.8	35.4	34.9	37.9	35.3	37.4
Sweden	13.3	12.7	10.8	9.2	9.0	27.2	25.5	25.1	21.4	21.4
Switzerland1	5.4	6.5	6.1	6.5	6.9	23.3	24.2	23.7	23.7	25.2
Türkiye	2.9	4.4	6.1	7.3	7.1	19.7	18.7	24.9	31.4	29.7
United Kingdom	5.6	5.5	6.0	6.4	6.7	17.0	16.8	18.9	19.7	21.0
United States	6.7	6.7	6.1	6.1	6.4	25.6	23.6	26.1	24.3	24.8
Unweighted average
OECD Average	7.1	8.4	8.6	8.9	9.2	21.8	24.9	26.6	25.9	26.6

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.11. Taxes on payroll and workforce (3000) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	1.7	1.4	1.3	1.3	1.3	6.1	4.5	5.2	4.7	4.5
Austria1	2.4	2.7	2.8	2.7	2.8	6.0	6.4	6.9	6.4	6.5
Belgium1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Canada	0.8	0.7	0.6	0.8	0.8	2.3	2.1	2.1	2.3	2.3
Chile	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.7	0.7	0.3	0.4	0.0	4.2	4.1	1.7	2.0
Costa Rica	1.4	1.3	1.3	1.4	1.5	6.4	6.3	5.9	5.9	6.5
Czech Republic	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Denmark1	0.3	0.2	0.2	0.3	0.2	0.7	0.4	0.5	0.6	0.4
Estonia	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Finland	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
France1	0.8	1.0	1.3	1.8	1.9	1.9	2.3	3.2	4.0	4.1
Germany	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Greece	0.2	0.0	0.0	0.0	0.0	0.7	0.0	0.0	0.0	0.0
Hungary	..	1.4	0.4	1.0	1.0	..	3.6	1.1	2.9	2.9
Iceland	1.1	0.0	0.2	0.3	0.3	3.5	0.1	0.5	0.9	0.9
Ireland	0.4	0.0	0.2	0.2	0.2	1.3	0.0	0.7	1.0	1.0
Israel	..	1.2	1.2	1.1	1.1	..	3.6	3.8	3.8	3.8
Italy	0.1	0.0	0.0	0.0	0.0	0.3	0.0	0.0	0.0	0.0
Japan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea	0.1	0.0	0.1	0.1	0.1	0.4	0.2	0.2	0.3	0.3
Latvia	..	0.0	0.0	0.0	0.0	..	0.0	0.1	0.0	0.0
Lithuania1	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Luxembourg1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Mexico	0.2	0.2	0.3	0.4	0.5	1.8	1.5	2.2	2.5	2.5
Netherlands	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Norway	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0	0.1	0.2
Poland1	..	0.2	0.3	0.3	0.3	..	0.7	0.8	0.7	0.9
Portugal	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Slovak Republic	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Slovenia1	..	1.5	0.1	0.0	0.0	..	4.1	0.2	0.1	0.1
Spain	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sweden	1.2	2.1	3.0	5.3	5.1	2.5	4.2	7.0	12.4	12.0
Switzerland1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Türkiye	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
United Kingdom	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0	0.4	0.4
United States	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.1
Unweighted average
OECD Average	0.4	0.4	0.4	0.5	0.5	1.2	1.2	1.2	1.3	1.4

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.12. Taxes on property (4000) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	2.5	2.7	2.4	2.7	2.9	9.0	8.8	9.4	9.8	10.1
Austria1	1.1	0.6	0.5	0.5	0.6	2.7	1.3	1.3	1.3	1.4
Belgium1	1.6	2.1	3.1	3.4	3.4	3.8	4.7	7.2	8.1	8.0
Canada	3.5	3.3	3.8	3.8	4.1	10.0	9.5	12.3	11.6	12.0
Chile	1.0	1.3	0.8	1.1	1.0	6.2	7.0	4.1	5.5	5.3
Colombia	0.2	1.0	1.6	1.8	1.8	2.2	6.6	8.7	9.1	9.7
Costa Rica	0.3	0.2	0.3	0.4	0.4	1.3	0.9	1.5	1.9	2.0
Czech Republic	..	0.5	0.4	0.4	0.2	..	1.4	1.3	1.2	0.6
Denmark1	1.9	1.6	1.9	2.0	2.0	4.3	3.3	4.1	4.3	4.2
Estonia	..	0.4	0.3	0.2	0.2	..	1.2	1.0	0.6	0.6
Finland	1.1	1.1	1.1	1.4	1.5	2.4	2.4	2.7	3.4	3.6
France1	2.6	3.0	3.5	3.9	4.0	6.3	6.9	8.4	8.7	8.7
Germany	1.2	0.8	0.8	1.1	1.2	3.4	2.3	2.3	2.9	3.3
Greece	1.2	2.6	1.7	3.1	3.0	4.6	7.7	5.2	7.7	7.8
Hungary	..	0.7	1.1	0.9	1.1	..	1.7	3.1	2.6	2.9
Iceland	2.6	2.4	2.1	1.9	2.3	8.4	6.6	6.5	5.5	6.2
Ireland	1.5	1.8	1.4	1.2	1.0	4.6	5.7	5.1	5.7	5.0
Israel	..	3.2	3.4	3.2	3.1	..	9.5	11.1	10.6	10.3
Italy	0.8	1.9	2.0	2.4	2.4	2.3	4.6	4.8	5.7	5.7
Japan	2.6	2.7	2.6	2.6	2.7	9.4	10.5	9.7	8.2	8.1
Korea	2.2	2.6	2.5	3.1	3.9	11.8	12.4	11.3	11.4	14.2
Latvia	..	1.1	0.9	0.9	1.0	..	3.8	3.0	3.0	3.0
Lithuania1	..	0.5	0.4	0.3	0.3	..	1.5	1.3	1.0	1.0
Luxembourg1	2.9	4.0	2.5	3.9	3.8	8.4	10.7	7.0	9.8	10.0
Mexico	0.2	0.2	0.3	0.3	0.3	1.9	1.8	2.3	2.0	1.9
Netherlands	1.5	1.9	1.4	1.5	1.7	3.7	5.3	3.8	3.8	4.3
New Zealand	2.5	1.7	2.0	1.9	1.9	6.8	5.3	6.6	6.2	5.5
Norway	1.2	1.0	1.1	1.3	1.3	2.9	2.3	2.6	3.2	3.4
Poland1	..	1.4	1.3	1.3	1.3	..	4.3	4.2	3.6	3.6
Portugal	0.7	1.1	1.1	1.4	1.5	2.7	3.7	3.7	4.2	4.2
Slovak Republic	..	0.6	0.4	0.4	0.5	..	1.8	1.4	1.2	1.4
Slovenia1	..	0.6	0.6	0.6	0.6	..	1.7	1.6	1.7	1.7
Spain	1.7	2.1	2.1	2.5	2.5	5.5	6.5	6.6	7.1	6.7
Sweden	1.7	1.7	1.0	0.9	1.0	3.5	3.3	2.4	2.2	2.2
Switzerland1	2.1	2.6	2.0	2.1	2.2	8.9	9.7	7.7	7.7	8.1
Türkiye	0.3	0.7	1.0	1.0	1.1	2.3	3.2	4.1	4.2	4.4
United Kingdom	2.7	3.7	3.8	4.0	3.7	8.2	11.4	12.0	12.4	11.6
United States	3.1	2.9	3.1	3.0	3.2	11.7	10.3	13.5	12.1	12.4
Unweighted average
OECD Average	1.7	1.7	1.6	1.8	1.9	5.5	5.3	5.4	5.6	5.7

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.13. Taxes on goods and services (5000) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	7.8	8.8	7.2	7.3	7.6	27.8	28.8	28.8	26.3	26.5
Austria1	12.4	12.4	11.7	11.7	11.5	31.5	29.3	28.7	27.5	27.1
Belgium1	10.8	11.3	11.2	10.8	10.4	26.1	25.9	26.1	25.4	24.4
Canada	9.1	8.4	7.4	7.6	7.4	25.8	24.2	24.0	23.1	21.5
Chile	10.6	11.9	10.1	11.1	10.6	62.9	63.8	51.2	53.0	54.8
Colombia	6.1	7.3	8.2	8.5	7.8	53.8	46.3	45.1	43.0	41.4
Costa Rica	10.2	9.9	8.9	8.1	7.6	45.5	46.7	40.3	34.8	33.3
Czech Republic	..	10.2	10.9	11.1	10.8	..	31.5	33.8	31.9	31.1
Denmark1	15.0	15.7	15.0	14.2	14.4	33.9	33.5	33.6	30.2	30.6
Estonia	..	12.1	13.5	14.2	13.3	..	38.8	40.7	42.4	39.9
Finland	14.0	13.4	13.0	14.2	14.1	32.5	29.2	32.0	33.7	33.8
France1	11.7	11.5	11.2	12.4	12.3	28.4	26.4	26.6	27.6	27.1
Germany	9.3	10.4	10.8	10.3	9.7	26.7	28.5	30.5	26.6	25.7
Greece	11.2	11.8	12.5	15.8	15.0	44.5	35.2	38.6	39.9	38.5
Hungary	..	15.6	15.9	16.3	16.3	..	40.6	43.3	44.7	45.1
Iceland	15.6	16.3	11.5	11.4	11.4	51.3	45.3	35.8	32.8	31.7
Ireland	13.6	11.9	9.9	6.8	5.6	41.9	38.8	35.8	30.9	28.4
Israel	..	11.2	11.9	10.7	10.4	..	32.9	39.2	35.7	35.3
Italy	10.2	11.4	11.1	12.0	11.5	28.0	28.2	26.6	28.3	26.9
Japan	3.8	4.9	4.9	6.2	6.9	13.7	19.3	18.7	19.7	20.9
Korea	8.2	8.0	7.5	7.0	6.8	44.3	38.4	33.7	25.8	24.4
Latvia	..	11.2	11.9	13.9	14.0	..	38.6	41.8	44.9	44.0
Lithuania1	..	12.1	11.7	11.5	11.6	..	39.4	41.4	38.1	37.7
Luxembourg1	8.2	9.8	9.9	9.2	8.7	23.6	26.6	27.6	23.1	22.8
Mexico	5.3	4.8	4.9	6.2	6.6	44.0	41.7	38.0	37.6	37.2
Netherlands	10.5	10.9	11.2	12.1	12.2	26.4	29.7	31.5	30.7	30.5
New Zealand	12.1	11.3	12.0	12.1	12.8	33.6	34.7	39.6	38.7	38.0
Norway	14.3	13.1	11.6	11.8	12.4	35.5	31.4	27.7	29.3	32.0
Poland1	..	11.6	12.6	12.8	12.9	..	35.3	40.3	36.5	36.2
Portugal	11.7	12.6	12.3	13.7	13.2	44.2	40.7	40.4	39.8	37.5
Slovak Republic	..	12.2	10.4	12.1	12.2	..	36.3	37.2	35.0	34.6
Slovenia1	..	13.8	13.9	13.5	12.5	..	36.6	36.8	36.5	33.6
Spain	9.0	10.1	8.6	10.0	9.8	28.4	30.6	27.5	28.9	26.7
Sweden	12.2	12.1	12.7	12.1	12.1	25.0	24.2	29.7	28.2	28.5
Switzerland1	4.8	6.0	5.8	5.4	5.5	20.9	22.2	22.5	19.9	20.0
Türkiye	4.1	9.9	11.8	9.0	10.2	27.9	42.0	47.7	39.0	42.9
United Kingdom	10.2	10.6	10.1	10.6	10.0	31.0	32.3	31.7	32.8	31.2
United States	4.5	4.5	4.2	4.4	4.4	17.5	16.0	18.1	17.5	17.2
Unweighted average
OECD Average	9.9	10.8	10.5	10.7	10.6	33.7	33.9	34.0	32.6	32.1

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.14. Value added taxes (5111) as % of GDP and as % of total tax revenue

	% of GDP					% of total tax revenue
	1990	2000	2010	2019	2020	1990	2000	2010	2019	2020
Australia	0.0	3.4	3.3	3.2	3.5	0.0	11.1	13.1	11.7	12.4
Austria1	8.2	7.9	7.7	7.7	7.4	20.8	18.7	18.7	18.0	17.6
Belgium1	6.8	7.1	7.0	6.6	6.4	16.4	16.1	16.2	15.6	15.0
Canada	0.0	3.2	4.2	4.5	4.5	0.0	9.2	13.7	13.5	13.2
Chile	6.3	7.8	7.6	8.3	8.0	37.4	41.8	38.5	39.9	41.1
Colombia	2.6	4.3	5.3	5.8	5.4	22.6	27.6	29.3	29.6	28.7
Costa Rica	4.1	4.8	4.6	4.3	4.5	18.1	22.8	21.0	18.5	19.7
Czech Republic	..	5.9	6.6	7.5	7.4	..	18.3	20.5	21.6	21.3
Denmark1	8.3	9.1	9.4	9.4	9.8	18.7	19.5	20.9	20.0	20.8
Estonia	..	8.4	8.5	8.9	8.9	..	27.1	25.7	26.7	26.7
Finland	8.3	8.0	8.3	9.2	9.2	19.3	17.4	20.4	21.7	22.1
France1	7.6	7.2	6.8	7.1	7.0	18.4	16.7	16.1	15.9	15.4
Germany	5.8	6.7	7.0	7.0	6.5	16.6	18.4	19.8	18.2	17.2
Greece	6.2	6.3	7.1	8.4	7.8	24.6	18.9	22.0	21.3	20.1
Hungary	..	8.7	8.5	9.5	9.8	..	22.5	23.0	26.2	27.1
Iceland	8.7	10.2	7.4	8.0	8.0	28.4	28.5	22.8	22.9	22.0
Ireland	6.6	7.0	6.0	4.3	3.4	20.4	22.9	21.7	19.6	17.2
Israel	..	7.2	7.4	7.1	7.1	..	21.0	24.3	23.8	23.9
Italy	5.3	6.2	6.1	6.2	6.0	14.7	15.4	14.5	14.7	14.1
Japan	1.2	2.3	2.5	4.2	4.9	4.4	9.1	9.6	13.2	14.9
Korea	3.5	3.6	3.9	4.3	4.2	18.7	17.0	17.5	15.7	15.1
Latvia	..	6.9	6.6	8.6	8.7	..	23.9	23.3	27.8	27.5
Lithuania1	..	7.5	7.8	7.9	7.9	..	24.4	27.5	26.0	25.6
Luxembourg1	4.2	4.9	6.2	5.8	5.7	12.1	13.2	17.3	14.7	14.9
Mexico	3.2	2.8	3.8	3.8	4.2	26.1	24.7	29.4	23.4	23.8
Netherlands	6.5	6.4	6.7	7.1	7.4	16.5	17.3	18.7	18.2	18.5
New Zealand	8.1	8.1	9.3	9.5	10.4	22.4	24.9	30.7	30.4	30.6
Norway	7.6	8.2	7.8	8.6	9.1	18.8	19.8	18.6	21.5	23.6
Poland1	..	6.9	7.6	7.9	8.0	..	21.0	24.2	22.6	22.4
Portugal	5.2	7.6	7.5	8.8	8.4	19.6	24.5	24.8	25.4	23.8
Slovak Republic	..	6.8	6.1	7.3	7.4	..	20.4	21.8	21.0	21.0
Slovenia1	..	8.5	8.1	8.0	7.5	..	22.7	21.3	21.6	20.2
Spain	5.0	5.8	5.2	6.5	6.3	15.7	17.6	16.5	18.7	17.1
Sweden	7.3	8.2	9.0	9.1	9.2	14.9	16.4	21.1	21.3	21.6
Switzerland1	2.7	3.5	3.3	3.1	3.1	11.5	13.0	12.7	11.3	11.3
Türkiye	2.7	5.7	5.4	4.2	4.6	18.3	24.2	21.7	18.1	19.2
United Kingdom	5.5	5.9	6.1	6.9	6.5	16.9	18.1	19.0	21.3	20.2
United States	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Unweighted average
OECD Average	5.1	6.3	6.4	6.7	6.7	17.0	19.6	20.5	20.3	20.2

.. Not available

Note: Full time series can be accessed at http://oe.cd/full-time-series.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

Statlink

Table 3.15. Tax revenues of sub-sectors of general government as % of GDP

	Supranational			Central government			State or Regional government			Local government			Social Security Funds
	1975	1995	2020	1975	1995	2020	1975	1995	2020	1975	1995	2020	1975	1995	2020
Federal countries
Australia	..	..	..	20.3	21.9	23.1	4.0	5.4	4.5	1.1	1.0	1.0	0.0	0.0	0.0
Austria1	..	0.2	0.2	18.8	26.7	26.7	3.9	0.7	0.9	4.5	1.7	1.3	9.2	12.0	13.1
Belgium1	0.6	0.4	0.4	25.4	25.8	21.0	..	0.8	4.7	1.7	2.0	2.2	11.2	13.8	14.2
Canada	..	..	..	14.8	13.5	14.1	10.1	12.8	13.4	3.1	3.4	3.5	3.1	4.8	3.2
Germany	0.4	0.2	0.2	11.5	11.4	10.4	7.6	7.9	9.1	3.1	2.7	3.1	11.7	14.1	15.0
Mexico	..	..	..	..	7.5	14.3	..	0.3	0.7	..	0.2	0.3	..	2.2	2.5
Switzerland1	..	..	..	6.7	7.9	9.2	5.9	6.0	7.1	4.4	4.4	4.3	4.8	6.7	6.9
United States	..	..	..	11.2	11.0	9.9	4.8	5.3	5.4	3.6	3.5	4.0	5.0	6.7	6.4
Unweighted average	0.5	0.3	0.3	15.5	15.7	16.1	6.0	4.9	5.7	3.1	2.4	2.5	6.4	7.5	7.7
Regional countries
Colombia2	..	..	..	..	10.1	13.5	..	0.9	0.9	..	1.4	2.5	..	3.6	1.9
Spain2	..	0.2	0.2	8.6	16.0	13.7	..	1.6	6.1	0.8	2.7	3.2	8.5	10.8	13.4
Unitary countries
Chile	..	..	..	..	16.3	16.4	..	..	..	..	1.2	1.7	..	0.7	1.3
Costa Rica	..	..	..	..	12.4	12.5	..	..	..	..	0.3	0.7	..	6.2	9.4
Czech Republic	..	..	0.1	..	19.9	18.4	..	..	..	..	0.3	0.3	..	14.3	15.8
Denmark1	0.4	0.2	0.1	25.6	31.7	34.3	..	..	..	11.0	14.6	12.7	0.0	0.0	0.0
Estonia	..	..	0.2	..	29.5	27.0	..	..	..	..	0.3	0.3	..	5.2	5.8
Finland	..	0.2	0.2	20.3	20.7	19.9	..	..	..	8.5	9.9	10.3	7.4	13.7	11.5
France1	0.2	0.3	0.2	17.9	18.0	14.6	..	..	..	2.6	4.7	6.1	14.2	19.4	24.4
Greece	..	0.2	0.2	12.5	18.8	24.7	..	..	..	0.6	0.6	1.0	5.5	8.8	13.0
Hungary	..	..	0.1	..	26.0	23.2	..	..	..	..	1.0	1.9	..	13.7	10.9
Iceland	..	..	..	24.0	24.3	25.3	..	..	..	5.5	6.4	10.8	0.0	0.0	0.0
Ireland	0.6	0.5	0.1	21.6	26.4	16.6	..	..	..	2.0	0.8	0.2	3.6	4.0	2.9
Israel	..	..	..	..	27.0	22.1	..	..	..	..	2.4	2.3	..	4.7	5.1
Italy	..	0.1	0.2	13.0	24.1	24.2	..	..	..	0.2	2.1	4.7	11.2	12.1	13.6
Japan	..	..	..	9.0	10.5	12.1	..	..	..	5.1	6.4	7.6	5.7	8.5	13.4
Korea	..	..	..	13.2	13.0	14.7	..	..	..	1.5	3.5	5.3	0.1	2.3	7.8
Latvia	..	..	0.2	..	12.9	16.2	..	..	..	..	5.8	5.7	..	11.0	9.7
Lithuania1	..	..	0.3	..	19.8	20.0	..	..	..	..	0.6	0.3	..	7.2	10.2
Luxembourg1	0.2	0.2	0.3	20.7	23.9	25.4	..	..	..	2.2	2.3	1.6	9.4	9.6	10.8
Netherlands	0.6	0.5	0.4	22.2	20.9	24.5	..	..	..	0.4	1.2	1.4	14.5	14.7	13.6
New Zealand	..	..	..	27.7	33.7	31.7	..	..	..	2.3	1.9	2.1	0.0	0.0	0.0
Norway	..	..	..	19.7	22.7	32.3	..	..	..	8.7	7.9	6.5	10.5	8.8	0.0
Poland1	..	..	0.2	..	22.4	17.5	..	..	..	..	3.1	4.4	..	11.1	13.5
Portugal	..	0.2	0.2	12.3	21.2	22.6	..	..	..	0.0	1.6	2.5	6.5	6.3	9.9
Slovak Republic	..	..	0.2	..	24.7	19.3	..	..	..	..	0.5	0.7	..	14.2	15.0
Slovenia1	..	..	0.2	..	19.8	16.8	..	..	..	..	2.4	3.6	..	16.9	16.6
Sweden	..	0.2	0.1	19.7	21.1	21.3	..	..	..	11.2	13.9	15.6	7.5	9.8	5.3
Türkiye	..	..	..	..	12.3	14.5	..	..	..	..	2.1	2.2	..	2.0	7.1
United Kingdom	0.3	0.3	0.1	24.1	22.7	23.4	..	..	..	3.8	1.1	1.8	6.0	5.2	6.7
Unweighted average	0.4	0.3	0.2	19.0	21.3	21.1	..	..	..	4.1	3.5	4.1	6.4	8.2	9.1

.. Not available

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.

Statlink

Table 3.16. Main central government taxes as % of total tax revenues of central government, 2020

	1000 Income & profits	2000 Social security3	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	72.9	0.0	0.4	0.0	26.7	0.0
Austria1	42.8	8.3	5.6	1.4	41.5	0.5
Belgium1	55.8	0.1	0.0	2.1	42.0	0.0
Canada	73.4	7.3	0.0	0.0	19.3	0.0
Germany	47.4	0.0	0.0	0.4	52.2	0.0
Mexico	52.8	0.0	0.0	0.0	45.5	1.7
Switzerland1	42.5	0.0	0.0	2.6	54.8	0.1
United States	91.5	0.0	0.0	0.9	7.6	0.0
Unweighted average	59.9	1.9	0.7	0.9	36.2	0.3
Regional countries
Colombia2	45.8	0.0	2.7	6.7	44.5	0.2
Spain2	39.6	2.2	0.0	0.2	57.9	0.0
Unitary countries
Chile	38.2	1.6	0.0	1.6	59.2	-0.5
Costa Rica	36.3	1.7	0.0	0.9	57.4	3.7
Czech Republic	43.0	0.0	0.0	0.0	56.9	0.0
Denmark1	55.9	0.1	0.5	1.8	41.7	0.0
Estonia	28.3	23.5	0.0	0.0	48.2	0.0
Finland	26.1	0.0	0.0	3.4	70.4	0.2
France1	41.5	2.4	3.6	6.0	46.1	0.3
Greece	32.1	0.1	0.0	8.5	59.3	0.0
Hungary	28.3	2.0	4.4	3.0	62.1	0.1
Iceland	38.6	11.9	1.2	1.4	44.3	2.6
Ireland	58.6	2.3	1.2	4.8	33.2	0.0
Israel	44.3	0.0	5.2	3.6	46.9	0.0
Italy	53.7	0.0	0.0	5.6	40.7	0.0
Japan	52.2	0.0	0.0	5.0	42.8	0.0
Korea	52.3	0.0	0.0	10.2	36.0	1.5
Latvia	12.1	2.0	0.1	1.0	84.8	0.0
Lithuania1	43.4	0.0	0.0	0.1	56.5	0.0
Luxembourg1	51.1	1.2	0.0	14.6	32.9	0.1
Netherlands	50.1	0.0	0.0	3.9	45.3	0.8
New Zealand	60.2	0.0	0.0	0.1	39.7	0.0
Norway	25.2	34.7	0.2	1.5	38.4	0.0
Poland1	26.5	0.0	1.9	0.0	71.6	0.0
Portugal	40.2	4.7	0.0	1.1	52.5	1.5
Slovak Republic	36.8	2.4	0.0	0.0	60.9	0.0
Slovenia1	26.1	1.0	0.3	0.0	72.6	0.0
Sweden	-0.3	17.4	23.9	2.7	56.2	0.2
Türkiye	31.6	0.0	0.0	5.1	62.6	0.7
United Kingdom	49.1	0.0	0.6	8.2	42.1	0.0
Unweighted average	38.6	3.9	1.5	3.4	52.2	0.4

Note: Excluding social security contributions accruing to social security funds.

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.

3. These comprise only social security contributions accruing to central government.

Statlink

Table 3.17. Main state government taxes as % of total tax revenues of state government, 2020

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	0.0	0.0	26.6	42.4	31.1	0.0
Austria1, 2	37.5	13.4	32.2	1.5	12.7	2.7
Belgium1, 2	49.2	1.2	0.0	35.6	14.0	0.0
Canada	50.0	4.6	5.9	5.2	34.3	0.0
Germany2	49.5	0.0	0.0	9.0	41.6	0.0
Mexico	0.0	0.0	65.4	16.4	13.2	5.0
Switzerland1	75.4	0.0	0.0	17.8	6.1	0.7
United States	44.0	0.0	0.3	3.3	52.4	0.0
Unweighted average	38.2	2.4	16.3	16.4	25.6	1.1
Regional countries
Colombia3	0.0	0.0	0.0	0.0	72.3	27.7
Spain2, 3	76.2	0.0	0.0	16.1	7.7	0.0
Unitary countries
Chile	..	..	..	..	..	..
Costa Rica	..	..	..	..	..	..
Czech Republic	..	..	..	..	..	..
Denmark	..	..	..	..	..	..
Estonia	..	..	..	..	..	..
Finland	..	..	..	..	..	..
France	..	..	..	..	..	..
Greece	..	..	..	..	..	..
Hungary	..	..	..	..	..	..
Iceland	..	..	..	..	..	..
Ireland	..	..	..	..	..	..
Israel	..	..	..	..	..	..
Italy	..	..	..	..	..	..
Japan	..	..	..	..	..	..
Korea	..	..	..	..	..	..
Latvia	..	..	..	..	..	..
Lithuania	..	..	..	..	..	..
Luxembourg	..	..	..	..	..	..
Netherlands	..	..	..	..	..	..
New Zealand	..	..	..	..	..	..
Norway	..	..	..	..	..	..
Poland	..	..	..	..	..	..
Portugal	..	..	..	..	..	..
Slovak Republic	..	..	..	..	..	..
Slovenia	..	..	..	..	..	..
Sweden	..	..	..	..	..	..
Türkiye	..	..	..	..	..	..
United Kingdom	..	..	..	..	..	..
Unweighted average	..	..	..	..	..	..

.. Not available

1. The capital transfers were subtracted directly from the specific taxes to which they relate.

2. Payments to the European Union are excluded from these comparisons.

3. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.

Statlink

Table 3.18. Main local government taxes as % of total tax revenues of local government, 2020

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	0.0	0.0	0.0	100.0	0.0	0.0
Austria1, 2	0.0	4.7	72.0	15.0	6.9	1.4
Belgium1, 2	36.8	0.2	0.0	56.5	6.4	0.0
Canada	0.0	0.0	0.0	97.3	1.6	1.1
Germany2	77.7	0.0	0.0	12.4	9.7	0.2
Mexico	0.0	0.0	0.0	82.4	1.0	16.6
Switzerland1	80.5	0.0	0.0	17.0	0.6	2.0
United States	5.8	0.0	0.0	73.2	21.0	0.0
Unweighted average	25.1	0.6	9.0	56.7	5.9	2.7
Regional countries
Colombia3	0.0	0.0	0.0	36.4	44.2	19.3
Spain2, 3	18.6	0.0	0.0	44.7	36.5	0.1
Unitary countries
Chile	0.0	0.0	0.0	45.3	54.7	0.0
Costa Rica	0.0	0.0	0.0	47.9	52.1	0.0
Czech Republic2	0.0	0.0	0.0	58.0	42.0	0.0
Denmark1, 2	89.3	0.0	0.0	10.7	0.0	0.0
Estonia2	0.0	0.0	0.0	83.1	16.9	0.0
Finland2	92.1	0.0	0.0	7.9	0.0	0.0
France1, 2	0.0	0.0	6.5	50.3	35.7	7.5
Greece2	0.0	0.0	0.0	95.6	4.4	0.0
Hungary2	0.0	0.0	0.0	19.0	81.0	0.0
Iceland	80.4	0.0	0.0	17.6	2.0	0.0
Ireland2	0.0	10.2	0.0	89.8	0.0	0.0
Israel	0.0	0.0	0.0	95.8	4.2	0.0
Italy2	21.2	0.0	0.0	23.0	30.9	24.9
Japan	49.1	0.0	0.0	27.2	22.7	1.1
Korea	16.9	0.0	1.6	46.4	27.9	7.2
Latvia2	86.1	0.0	0.0	13.2	0.6	0.0
Lithuania1	0.0	0.0	0.0	83.6	16.4	0.0
Luxembourg1, 2	93.2	0.0	0.0	6.2	0.5	0.1
Netherlands2	0.0	0.0	0.0	54.1	45.9	0.0
New Zealand	0.0	0.0	0.0	88.2	11.8	0.0
Norway	86.6	0.0	0.0	12.6	0.7	0.0
Poland1, 2	65.7	0.0	0.0	29.4	3.8	1.0
Portugal2	26.5	0.0	0.0	48.0	25.3	0.2
Slovak Republic2	0.0	0.0	0.0	64.7	35.3	0.0
Slovenia1, 2	78.1	0.0	0.0	17.2	4.6	0.0
Sweden2	97.5	0.0	0.0	2.5	0.0	0.0
Türkiye	28.4	0.0	0.0	14.4	50.9	6.3
United Kingdom2	0.0	0.0	0.0	100.0	0.0	0.0
Unweighted average	32.5	0.4	0.3	44.7	20.4	1.7

1. The capital transfers were subtracted directly from the specific taxes to which they relate, except for France, where the capital transfers have been allocated between tax headings in proportion to the reported tax revenue.

2. Payments to the European Union are excluded from these comparisons.

3. Colombia and Spain are not constitutionally federal countries, but both have a highly decentralised political structure, with high autonomy of their territorial entities.

Statlink

Table 3.19. Gross domestic product for tax reporting years at market prices, in billions of national currency

		1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia1	AUD	24.4	415.0	706.4	1 178.6	1 417.9	1 657.7	1 946.2	1 980.9	2 069.2	2 296.6
Austria	EUR	18.5	137.5	213.6	284.0	295.9	344.3	385.4	397.5	379.3	403.1
Belgium	EUR	20.9	170.1	256.4	343.6	363.1	416.7	460.1	478.2	456.7	507.2
Canada	CAD	61.3	696.1	1 125.5	1 577.7	1 666.0	1 990.4	2 231.2	2 310.7	2 206.8	2 493.1
Chile	CLP	..	10 594.8	42 215.0	90 159.5	110 777.9	158 622.9	189 434.9	195 816.5	200 343.7	240 633.3
Colombia	COP	..	22 731.4	195 108.6	428 506.0	544 060.0	804 692.0	987 791.0	1 060 068.0	998 719.0	1 176 694.3
Costa Rica2	CRC	..	525.3	4 627.1	13 889.1	19 802.0	30 171.9	36 014.7	37 832.1	36 356.3	39 905.6
Czech Republic	CZK	..	731.2	2 386.3	3 859.5	3 992.9	4 625.4	5 410.8	5 791.5	5 709.1	6 108.4
Denmark	DKK	71.5	855.6	1 326.9	1 738.8	1 810.9	2 036.4	2 253.3	2 311.0	2 323.9	2 504.2
Estonia	EUR	..	..	6.2	16.4	14.7	20.6	25.9	27.8	27.5	31.4
Finland	EUR	4.5	91.0	136.4	187.1	188.1	211.4	233.5	239.9	238.0	251.4
France	EUR	76.4	1 053.5	1 478.6	1 941.4	1 995.3	2 198.4	2 363.3	2 437.6	2 310.5	2 500.9
Germany	EUR	234.8	1 306.7	2 109.1	2 499.6	2 564.4	3 026.2	3 365.5	3 473.3	3 405.4	3 601.8
Greece	EUR	0.7	45.5	141.2	232.7	224.1	176.4	179.6	183.3	165.3	182.8
Hungary	HUF	..	..	13 324.1	25 749.4	27 496.7	34 975.3	43 392.4	47 530.6	48 276.4	55 256.7
Iceland	ISK	0.2	377.0	709.6	1 387.0	1 681.0	2 310.8	2 844.4	3 043.8	2 937.9	3 251.2
Ireland	EUR	1.3	37.9	108.5	197.1	167.4	263.0	326.6	356.7	372.8	426.3
Israel	ILS	..	124.3	554.7	756.1	891.2	1 179.3	1 352.5	1 434.6	1 422.6	1 578.0
Italy	EUR	22.4	730.9	1 241.5	1 614.8	1 611.3	1 655.4	1 771.4	1 796.6	1 657.0	1 775.4
Japan1	JPY	35 750.7	472 519.8	537 616.3	538 483.9	504 872.1	540 739.3	556 650.0	556 557.6	534 730.0	541 580.8
Korea3	KRW	831.4	200 556.2	651 634.4	1 089 660.2	1 322 611.2	1 658 020.4	1 898 192.6	1 924 498.1	1 940 726.2	2 071 658.0
Latvia	EUR	..	..	6.9	22.7	18.1	24.6	29.2	30.6	29.5	32.9
Lithuania	EUR	..	..	13.4	29.0	28.0	37.3	45.5	48.9	49.5	55.4
Luxembourg	EUR	1.0	10.6	23.0	37.6	42.4	54.1	60.1	62.4	64.8	72.3
Mexico	MXN	..	843.6	6 693.7	11 504.1	13 366.4	18 572.1	23 524.4	24 453.3	23 357.4	26 213.0
Netherlands	EUR	35.6	263.0	452.0	619.2	639.2	690.0	774.0	813.1	796.5	856.4
New Zealand1	NZD	4.1	75.9	122.2	188.8	205.7	258.8	310.2	318.6	342.0	359.5
Norway	NOK	57.2	749.9	1 507.3	2 350.2	2 591.5	3 111.2	3 553.9	3 563.5	3 410.4	4 141.9
Poland	PLN	..	62.7	748.5	1 187.5	1 446.8	1 801.1	2 121.6	2 293.2	2 339.0	2 622.2
Portugal	EUR	0.6	56.0	128.4	175.5	179.6	179.7	205.2	214.4	200.1	211.3
Slovak Republic	EUR	..	10.0	31.7	63.2	68.5	79.9	89.4	94.0	92.1	97.1
Slovenia	EUR	..	0.9	18.9	35.1	36.4	38.9	45.9	48.5	47.0	52.2
Spain	EUR	8.7	328.7	647.9	1 075.5	1 072.7	1 077.6	1 203.3	1 244.4	1 121.9	1 205.1
Sweden	SEK	129.3	1 549.8	2 408.2	3 320.3	3 573.6	4 260.5	4 828.3	5 049.6	5 038.5	5 451.8
Switzerland	CHF	70.1	369.5	472.6	592.4	629.3	675.7	719.3	727.2	706.2	742.8
Türkiye	TRY	0.0	0.5	171.5	887.7	1 167.7	2 350.9	3 758.8	4 311.7	5 048.2	7 248.8
United Kingdom	GBP	36.4	615.7	1 098.5	1 552.5	1 612.2	1 935.2	2 174.4	2 255.3	2 150.4	2 317.1
United States	USD	709.0	5 963.1	10 251.0	14 474.2	15 049.0	18 206.0	20 527.2	21 372.6	20 893.7	22 996.1

.. Not available

1. GDP is fiscal year. The year Y is calculated as the sum of: Q2(Y) to Q1(Y+1) for Japan; and Q3(Y) to Q2(Y+1) for Australia and New Zealand.

2. The GDP shown for 1990 in Costa Rica is taken from the IMF (World Economic Outlook Database, accessed in October 2022). The GDP for all other years is taken from the OECD National Accounts.

3. The GDP shown for 2021 in Korea is taken from the OECD National Accounts, accessed in October 2022, and is an estimated value.

Source: OECD National Accounts, accessed in October 2022.

Statlink

Table 3.20. Exchange rates used, national currency per US dollar at market exchange rates

		1965	1990	2000	2007	2010	2015	2018	2019	2020	2021p
Australia	AUD	0.9	1.3	1.8	1.2	1.0	1.3	1.4	1.4	1.4	1.3
Austria	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Belgium	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Canada	CAD	1.1	1.2	1.5	1.1	1.0	1.3	1.3	1.3	1.3	1.3
Chile	CLP	0.0	304.9	539.4	522.2	510.0	654.3	641.9	703.3	791.7	759.8
Colombia	COP	10.5	502.3	2 087.6	2 077.7	1 899.8	2 744.5	2 956.9	3 281.1	3 695.6	3 744.3
Costa Rica	CRC	6.6	91.6	307.4	517.2	521.9	534.6	577.2	587.0	584.7	621.4
Czech Republic	CZK	..	..	38.6	20.3	19.1	24.6	21.7	22.9	23.2	21.7
Denmark	DKK	6.9	6.2	8.1	5.4	5.6	6.7	6.3	6.7	6.5	6.3
Estonia	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Finland	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
France	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Germany	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Greece	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Hungary	HUF	..	63.2	282.3	183.6	207.8	279.2	270.2	290.6	308.0	303.2
Iceland	ISK	0.4	58.4	78.8	64.1	122.2	131.9	108.3	122.6	135.4	127.0
Ireland	EUR	0.5	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Israel	ILS	0.0	2.0	4.1	4.1	3.7	3.9	3.6	3.6	3.4	3.2
Italy	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Japan	JPY	361.7	142.2	111.2	114.2	85.7	118.0	110.1	108.5	107.5	109.8
Korea	KRW	266.3	708.0	1 130.6	929.5	1 155.4	1 131.3	1 100.2	1 165.3	1 180.1	1 144.5
Latvia	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Lithuania	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Luxembourg	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Mexico	MXN	0.0	2.8	9.5	10.9	12.6	15.9	19.2	19.2	21.4	20.2
Netherlands	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
New Zealand	NZD	0.7	1.7	2.3	1.4	1.3	1.4	1.5	1.5	1.5	1.4
Norway	NOK	7.2	6.3	8.8	5.9	6.0	8.1	8.1	8.8	9.4	8.6
Poland	PLN	0.0	1.0	4.3	2.8	3.0	3.8	3.6	3.8	3.9	3.9
Portugal	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Slovak Republic	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Slovenia	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Spain	EUR	..	0.8	1.1	0.7	0.8	0.9	0.8	0.9	0.9	0.8
Sweden	SEK	5.2	5.9	9.2	6.8	7.2	8.4	8.7	9.5	9.2	8.6
Switzerland	CHF	4.3	1.4	1.7	1.2	1.0	1.0	1.0	1.0	0.9	0.9
Türkiye	TRY	0.0	0.0	0.6	1.3	1.5	2.7	4.8	5.7	7.0	8.9
United Kingdom	GBP	0.4	0.6	0.7	0.5	0.6	0.7	0.7	0.8	0.8	0.7
United States	USD	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0

.. Not available

Source: OECD Financial indicators data.

Statlink