Revenue Statistics 2023

3. Tax levels and tax structures, 1965-2022

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 2022. 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	2019	2020	2021	2022p
Australia	20.6	28.0	30.4	29.4	25.2	27.8	27.7	28.4	29.5	..
Austria1	33.5	39.3	42.3	40.5	41.0	43.1	42.6	42.1	43.3	43.1
Belgium1	30.8	41.4	43.8	42.9	42.9	44.1	42.4	42.3	42.5	42.4
Canada	25.0	35.1	34.7	32.5	31.0	32.8	33.1	34.7	33.9	33.2
Chile	..	16.8	18.7	22.8	19.7	20.5	21.0	19.3	22.2	23.9
Colombia	..	11.3	15.7	19.3	18.1	19.9	19.7	18.8	19.2	19.7
Costa Rica	..	22.4	21.1	23.1	22.1	22.9	23.4	22.6	25.0	25.5
Czechia	..	..	32.3	34.1	32.2	33.1	34.8	34.8	34.7	33.9
Denmark1	29.1	44.4	46.9	46.4	44.8	46.1	46.9	47.3	47.4	41.9
Estonia	..	..	31.1	31.0	33.2	33.3	33.5	33.3	33.5	32.8
Finland	30.0	42.9	45.8	41.4	40.6	43.5	42.3	41.8	43.2	43.0
France1	33.7	41.2	43.4	42.5	42.1	45.3	44.9	45.4	45.2	46.1
Germany	31.7	34.8	36.4	35.4	35.5	37.3	38.6	37.9	39.3	39.3
Greece	17.1	25.2	33.4	31.8	32.3	36.6	39.5	38.8	39.4	41.0
Hungary	..	..	38.5	39.2	36.8	38.7	36.3	36.0	33.7	33.2
Iceland	25.7	30.5	35.9	38.4	32.2	35.1	35.1	36.4	35.1	34.9
Ireland	24.5	32.4	30.8	30.8	27.7	23.1	21.9	19.7	20.7	20.9
Israel	..	..	34.1	33.3	30.2	31.1	30.2	29.7	32.5	32.9
Italy	24.6	36.3	40.5	41.6	41.7	43.0	42.3	42.6	42.4	42.9
Japan	17.3	27.7	25.3	27.2	26.2	30.2	31.5	33.0	34.1	..
Korea	..	18.6	20.9	23.7	22.4	23.7	27.2	27.7	29.8	32.0
Latvia	..	..	29.0	28.2	28.5	29.8	30.9	30.9	30.5	30.2
Lithuania1	..	..	30.8	30.1	28.3	28.9	30.3	31.2	32.1	31.9
Luxembourg1	27.3	34.7	37.0	35.7	35.7	34.8	39.5	38.2	38.4	38.6
Mexico	..	12.1	11.5	12.0	12.8	15.9	16.3	17.7	17.3	16.9
Netherlands	30.5	39.7	36.9	35.7	35.7	37.0	39.3	40.0	39.2	38.0
New Zealand	24.5	36.2	32.5	33.9	30.3	31.5	31.4	33.7	34.6	33.8
Norway	29.4	40.2	41.6	41.8	41.6	38.2	39.7	38.7	42.4	44.3
Poland1	..	..	32.9	34.6	31.6	32.5	35.2	35.6	36.7	35.2
Portugal	15.7	26.5	30.9	31.8	30.4	34.4	34.5	35.2	35.3	36.4
Slovak Republic	..	..	33.6	29.2	27.9	32.5	34.5	34.8	35.4	34.8
Slovenia1	..	..	37.7	38.0	37.8	37.3	37.2	37.2	37.9	37.4
Spain	14.3	31.5	33.0	36.4	31.3	33.8	34.7	36.8	37.8	37.5
Sweden	30.9	48.8	50.0	44.9	42.9	42.6	42.8	42.4	42.7	41.3
Switzerland1	16.0	23.2	27.0	25.5	25.8	27.0	27.7	28.0	28.5	27.2
Türkiye	10.6	14.5	23.5	22.9	24.7	25.0	23.1	23.9	22.8	20.8
United Kingdom	30.1	32.9	32.6	33.0	32.0	31.9	32.5	32.8	34.4	35.3
United States	23.6	26.0	28.3	26.7	23.4	26.2	25.1	25.7	26.5	27.7
OECD Average2	24.9	30.8	32.9	32.8	31.5	32.9	33.4	33.6	34.2	34.0

.. 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.

2. Calculated by applying the unweighted average percentage change for 2022 in the 36 countries providing data for that year to the overall average tax to GDP ratio in 2021.

Statlink

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

	1965	1990	2000	2007	2010	2015	2019	2020	2021	2022p
Australia	5.6	90.8	117.3	289.9	346.5	344.3	379.6	423.8	490.7	..
Austria1	..	68.6	83.2	157.6	160.5	164.7	189.5	182.7	207.9	202.6
Belgium1	..	89.4	103.6	201.9	206.2	203.9	227.1	221.5	252.7	245.2
Canada	14.2	210.1	260.0	477.2	501.4	511.1	576.8	571.7	679.1	710.5
Chile	..	5.8	14.6	39.4	42.8	49.7	58.3	49.0	70.4	72.0
Colombia	..	5.1	14.7	39.8	51.8	58.4	63.7	50.8	61.3	67.8
Costa Rica	..	1.3	3.2	6.2	8.4	13.0	15.1	14.1	16.1	17.5
Czechia	..	..	20.0	64.9	67.4	62.3	87.8	85.5	97.9	98.6
Denmark1	3.0	61.4	76.9	148.3	144.2	139.5	162.5	167.6	192.4	167.6
Estonia	..	..	1.8	7.0	6.5	7.6	10.4	10.4	12.5	12.5
Finland	..	49.6	57.5	106.0	101.1	102.1	113.5	113.5	128.1	121.5
France1	..	550.7	591.8	1 130.7	1 113.7	1 104.3	1 224.8	1 194.3	1 335.9	1 280.5
Germany	..	577.4	706.9	1 210.4	1 206.8	1 252.2	1 501.8	1 471.2	1 682.0	1 602.9
Greece	..	14.6	43.5	101.3	95.9	71.6	81.0	73.2	84.6	89.7
Hungary	..	..	18.2	55.0	48.7	48.4	59.6	56.6	61.5	59.3
Iceland	0.1	2.0	3.2	8.3	4.4	6.2	8.7	7.8	9.0	9.7
Ireland	0.7	15.6	30.7	83.2	61.5	67.6	87.3	84.4	106.2	111.5
Israel	..	..	46.4	61.3	72.3	94.2	120.8	122.3	159.1	173.0
Italy	..	336.6	463.6	918.8	889.9	788.9	850.1	805.8	912.9	879.2
Japan	17.1	920.0	1 224.6	1 281.0	1 545.1	1 386.4	1 617.3	1 649.3	1 631.4	..
Korea	..	52.6	120.5	278.2	256.2	347.9	449.7	456.3	540.9	535.3
Latvia	..	..	1.8	8.8	6.8	8.1	10.6	10.7	12.1	12.4
Lithuania1	..	..	3.8	11.9	10.5	12.0	16.6	17.7	21.3	22.4
Luxembourg1	..	4.7	7.8	18.4	20.0	20.9	27.6	28.1	32.9	31.4
Mexico	..	35.9	81.2	126.5	135.9	186.1	207.9	193.9	220.2	240.1
Netherlands	..	132.6	153.7	302.5	301.9	283.3	357.3	363.1	403.5	383.0
New Zealand	1.4	16.1	17.3	46.0	47.0	56.8	65.1	78.2	84.0	84.9
Norway	2.4	48.2	71.4	168.5	179.3	148.2	162.4	142.4	208.1	256.7
Poland1	..	..	56.6	148.7	150.4	154.9	209.7	213.2	250.1	243.0
Portugal	..	18.8	36.6	76.5	72.2	68.5	82.8	80.3	89.7	91.6
Slovak Republic	..	..	9.8	25.3	25.4	28.9	36.5	37.0	42.0	40.2
Slovenia1	..	..	6.6	18.3	18.2	16.1	20.2	20.0	23.5	22.4
Spain	..	131.6	197.3	536.1	444.4	404.6	483.3	469.8	546.4	531.2
Sweden	7.8	127.7	131.5	220.7	212.7	215.5	228.7	232.2	272.9	244.4
Switzerland1	2.6	61.6	75.5	125.4	154.6	187.1	199.5	207.1	228.0	220.0
Türkiye	1.3	30.2	64.5	156.2	192.0	215.5	175.7	171.7	186.8	188.4
United Kingdom	30.6	359.4	544.0	1 019.7	797.3	935.6	928.2	886.7	1 073.9	1 084.0
United States	167.0	1 552.4	2 900.5	3 868.6	3 517.1	4 773.7	5 372.5	5 419.8	6 178.0	7 041.9
OECD Average	19.5	192.1	220.1	356.4	347.8	382.6	433.4	431.1	489.6	..

.. 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 3.3. Tax revenue of main headings as % of GDP, 2021

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	18.1	0.0	1.3	3.2	6.9	0.0	..
Austria1	12.8	15.3	2.8	0.6	11.6	0.2	0.2
Belgium1	15.2	13.0	0.0	3.6	10.7	0.0	0.4
Canada	17.3	4.7	0.7	3.8	7.3	0.0	..
Chile	8.5	1.2	0.0	1.1	11.8	-0.3	..
Colombia	6.1	1.9	0.3	1.7	8.3	0.9	..
Costa Rica	5.1	9.0	1.4	0.5	8.7	0.2	..
Czechia	7.2	16.4	0.0	0.2	10.9	0.0	0.2
Denmark1	31.5	0.1	0.3	1.8	13.8	0.0	0.1
Estonia	8.4	11.6	0.0	0.2	13.4	0.0	0.2
Finland	15.6	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	12.8	14.8	0.0	1.2	10.5	0.0	0.2
Greece	8.1	12.9	0.0	2.9	15.4	0.0	0.2
Hungary	5.5	10.5	1.1	0.9	15.9	0.0	0.1
Iceland	17.5	3.0	0.3	2.1	11.8	0.4	..
Ireland	10.3	3.1	0.2	1.1	5.9	0.0	0.2
Israel	11.6	5.0	1.0	3.9	11.0	0.0	..
Italy	13.5	13.2	0.0	2.5	11.9	1.2	0.2
Japan	10.9	13.3	0.0	2.7	7.1	0.1	..
Korea	9.9	7.8	0.1	4.5	6.9	0.6	..
Latvia	6.8	9.5	0.0	0.9	13.3	0.0	0.2
Lithuania1	9.6	10.2	0.0	0.3	12.0	0.0	0.3
Luxembourg1	14.6	10.6	0.0	4.0	9.1	0.0	0.4
Mexico	7.4	2.4	0.5	0.3	6.4	0.3	..
Netherlands	12.4	12.9	0.0	1.6	12.1	0.1	0.5
New Zealand	20.2	0.0	0.0	1.9	12.4	0.0	..
Norway	20.8	9.5	0.1	1.3	10.8	0.0	..
Poland1	8.0	13.0	0.6	1.3	13.9	0.0	0.2
Portugal	9.4	10.4	0.0	1.5	13.8	0.2	0.2
Slovak Republic	7.7	15.2	0.0	0.5	12.0	0.0	0.1
Slovenia1	7.9	16.4	0.0	0.6	13.0	0.0	0.2
Spain	11.3	13.4	0.0	2.7	10.4	0.0	0.2
Sweden	15.7	8.9	5.1	1.0	11.9	0.0	0.1
Switzerland1	13.6	6.9	0.0	2.3	5.6	0.1	..
Türkiye	5.5	6.5	0.0	1.0	9.6	0.2	..
United Kingdom2	12.9	6.8	0.1	3.9	10.5	0.0	..
United States	13.0	6.1	0.0	3.1	4.4	0.0	..
OECD Average	12.0	9.0	0.5	1.9	10.7	0.1	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, 2021

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	61.5	0.0	4.3	10.9	23.3	0.0	..
Austria1	29.5	35.4	6.5	1.5	26.7	0.4	0.4
Belgium1	35.7	30.6	0.0	8.4	25.2	0.0	0.9
Canada	51.0	14.0	2.2	11.3	21.4	0.1	..
Chile	38.3	5.3	0.0	4.9	53.1	-1.5	..
Colombia	31.9	10.0	1.7	8.7	43.3	4.4	..
Costa Rica	20.6	36.0	5.7	2.1	34.8	0.8	..
Czechia	20.8	47.3	0.0	0.6	31.3	0.0	0.5
Denmark1	66.4	0.1	0.5	3.9	29.0	0.0	0.3
Estonia	24.9	34.7	0.0	0.6	39.8	0.0	0.7
Finland	36.1	27.9	0.0	3.5	32.4	0.1	0.4
France1	26.6	32.8	4.1	8.5	27.1	1.0	0.5
Germany	32.6	37.6	0.0	3.2	26.6	0.0	0.5
Greece	20.7	32.8	0.0	7.4	39.2	0.0	0.5
Hungary	16.2	31.0	3.2	2.6	47.1	-0.1	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	35.6	15.5	3.1	12.1	33.7	0.0	..
Italy	31.8	31.2	0.0	5.8	28.2	2.9	0.5
Japan	31.9	39.2	0.0	7.9	20.8	0.3	..
Korea	33.2	26.2	0.3	15.1	23.1	2.1	..
Latvia	22.4	31.1	0.0	2.9	43.6	0.0	0.7
Lithuania1	29.8	31.8	0.0	0.9	37.4	0.0	1.0
Luxembourg1	38.1	27.5	0.0	10.5	23.8	0.1	1.0
Mexico	42.7	13.7	2.6	2.0	37.0	1.8	..
Netherlands	31.6	33.0	0.0	4.1	30.9	0.3	1.2
New Zealand	58.6	0.0	0.0	5.5	35.9	0.0	..
Norway	49.0	22.5	0.1	3.0	25.4	0.0	..
Poland1	21.7	35.3	1.5	3.5	37.9	0.1	0.6
Portugal	26.6	29.5	0.0	4.3	39.0	0.6	0.5
Slovak Republic	21.7	43.0	0.0	1.3	34.0	0.0	0.4
Slovenia1	20.8	43.2	0.1	1.6	34.2	0.0	0.5
Spain	29.8	35.5	0.0	7.2	27.4	0.0	0.7
Sweden	36.9	20.9	12.0	2.2	27.9	0.1	0.3
Switzerland1	47.7	24.2	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	11.5	30.6	0.0	..
United States	49.0	22.9	0.1	11.6	16.6	0.0	..
OECD Average	35.1	25.6	1.3	5.6	31.9	0.4	0.6

.. 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, 2022p

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	..	..	..	..	..	..	..
Austria1	13.3	14.7	2.7	0.6	11.6	0.2	0.2
Belgium1	15.9	12.9	0.0	3.3	10.3	0.0	0.5
Canada	16.9	4.7	0.7	3.5	7.3	0.0	..
Chile	10.5	1.0	0.0	1.2	11.5	-0.2	..
Colombia	6.6	1.6	0.3	1.5	8.8	0.9	..
Costa Rica	5.5	8.9	1.4	0.5	8.3	0.9	..
Czechia	7.1	15.8	0.0	0.2	10.8	0.0	0.2
Denmark1	27.0	0.0	0.3	1.7	12.8	0.0	0.2
Estonia	7.9	11.4	0.0	0.2	13.3	0.0	0.3
Finland	15.9	11.9	0.0	1.4	13.8	0.0	0.2
France1	12.9	15.0	1.9	3.7	12.2	0.4	0.3
Germany	13.1	14.6	0.0	1.1	10.5	0.0	0.3
Greece	8.3	12.1	0.0	3.3	17.3	0.0	0.3
Hungary	5.6	9.4	0.7	0.8	16.5	0.1	0.2
Iceland	17.8	3.0	0.3	2.0	11.5	0.4	..
Ireland	11.0	3.2	0.2	1.0	5.5	0.0	0.2
Israel	12.3	5.0	0.9	4.0	10.7	0.0	..
Italy	14.1	13.2	0.0	2.5	11.8	1.4	0.3
Japan	11.0	..	0.0	2.7	7.1	0.1	..
Korea	11.9	8.2	0.1	3.8	7.3	0.7	..
Latvia	6.8	9.2	0.0	0.8	13.5	0.0	0.2
Lithuania1	10.0	9.9	0.0	0.3	11.6	0.0	0.3
Luxembourg1	14.8	10.7	0.0	3.7	9.4	0.0	0.3
Mexico	8.0	2.4	0.5	0.3	5.3	0.4	..
Netherlands	12.5	12.6	0.0	1.5	11.2	0.1	0.5
New Zealand	20.0	0.0	0.0	1.9	11.9	0.0	..
Norway	26.8	7.7	0.0	1.1	8.6	0.0	..
Poland1	7.3	13.7	0.6	1.2	11.3	1.3	0.2
Portugal	10.5	10.3	0.0	1.5	13.9	0.2	0.2
Slovak Republic	7.9	14.6	0.0	0.4	11.9	0.0	0.1
Slovenia1	7.5	16.0	0.0	0.6	13.2	0.0	0.2
Spain	11.8	12.8	0.0	2.5	10.4	0.0	0.3
Sweden	14.7	8.7	5.0	0.9	12.0	0.1	0.2
Switzerland1	12.7	6.8	0.0	2.2	5.4	0.1	..
Türkiye	5.8	5.0	0.0	0.7	9.1	0.2	..
United Kingdom2	13.3	7.1	0.1	4.0	10.8	0.0	..
United States	14.3	6.1	0.0	2.9	4.3	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, 2022p

							Memorandum item: supranational revenues
	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services3	6000 Others
Australia	..	..	..	..	..	..	..
Austria1	30.9	34.1	6.3	1.4	27.0	0.4	0.5
Belgium1	37.4	30.5	0.0	7.7	24.4	0.0	1.2
Canada	50.9	14.3	2.2	10.5	21.9	0.1	..
Chile	43.7	4.1	0.0	5.1	47.8	-0.8	..
Colombia	33.2	8.3	1.5	7.8	44.8	4.4	..
Costa Rica	21.5	34.8	5.7	2.0	32.6	3.5	..
Czechia	20.9	46.6	0.0	0.5	32.0	0.0	0.6
Denmark1	64.6	0.1	0.6	4.1	30.6	0.0	0.4
Estonia	24.2	34.8	0.0	0.5	40.5	0.0	0.8
Finland	36.9	27.6	0.0	3.3	32.0	0.1	0.5
France1	27.9	32.5	4.1	8.0	26.5	1.0	0.6
Germany	33.3	37.2	0.0	2.8	26.7	0.0	0.7
Greece	20.3	29.5	0.0	7.9	42.3	0.0	0.6
Hungary	16.9	28.4	2.2	2.4	49.6	0.4	0.5
Iceland	50.9	8.6	0.8	5.7	32.8	1.1	..
Ireland	52.6	15.1	0.9	4.9	26.4	0.0	0.8
Israel	37.2	15.3	2.8	12.3	32.4	0.0	..
Italy	32.8	30.6	0.0	5.7	27.5	3.3	0.6
Japan	..	..	..	..	..	..	..
Korea	37.4	25.6	0.3	11.9	22.7	2.2	..
Latvia	22.4	30.6	0.0	2.5	44.5	0.0	0.8
Lithuania1	31.4	31.1	0.0	0.9	36.6	0.0	1.0
Luxembourg1	38.3	27.6	0.0	9.6	24.5	0.1	0.9
Mexico	47.3	14.1	2.9	1.9	31.1	2.7	..
Netherlands	32.9	33.2	0.0	4.1	29.6	0.3	1.4
New Zealand	59.3	0.0	0.0	5.6	35.1	0.0	..
Norway	60.4	17.4	0.1	2.5	19.5	0.0	..
Poland1	20.7	38.8	1.6	3.3	32.0	3.6	0.7
Portugal	28.7	28.4	0.0	4.2	38.2	0.5	0.6
Slovak Republic	22.7	41.9	0.0	1.2	34.1	0.0	0.4
Slovenia1	20.0	42.9	0.1	1.6	35.4	0.0	0.5
Spain	31.4	34.1	0.0	6.8	27.7	0.0	0.8
Sweden	35.5	21.0	12.1	2.2	29.1	0.1	0.4
Switzerland1	46.5	24.8	0.0	8.2	19.9	0.5	..
Türkiye	27.7	23.8	0.0	3.5	43.9	1.1	..
United Kingdom2	37.6	20.1	0.4	11.3	30.6	0.0	..
United States	51.8	21.9	0.0	10.6	15.7	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	2020	2021	1990	2000	2010	2020	2021
Australia	16.0	17.6	14.3	16.7	18.1	57.1	57.9	56.7	58.9	61.5
Austria1	10.0	12.0	11.5	11.7	12.8	25.5	28.3	28.1	27.8	29.5
Belgium1	15.3	16.9	14.7	15.0	15.2	36.9	38.6	34.2	35.6	35.7
Canada	17.0	17.4	14.5	17.7	17.3	48.6	50.1	46.6	51.0	51.0
Chile	3.9	4.4	7.5	6.2	8.5	23.2	23.3	38.1	32.3	38.3
Colombia	3.4	3.6	4.8	6.2	6.1	29.9	23.2	26.6	32.9	31.9
Costa Rica	2.3	2.8	3.8	4.5	5.1	10.0	13.2	17.1	20.1	20.6
Czechia	..	7.4	6.5	8.0	7.2	..	22.8	20.2	22.9	20.8
Denmark1	27.2	28.8	27.5	30.6	31.5	61.2	61.4	61.5	64.7	66.4
Estonia	..	7.7	6.6	7.7	8.4	..	24.8	19.8	23.0	24.9
Finland	16.8	19.7	14.4	14.7	15.6	39.2	43.1	35.5	35.1	36.1
France1	6.6	10.8	9.5	11.9	12.0	16.1	24.8	22.6	26.2	26.6
Germany	11.3	11.0	10.1	11.9	12.8	32.4	30.1	28.3	31.3	32.6
Greece	5.0	9.0	7.1	7.9	8.1	19.9	26.8	22.0	20.4	20.7
Hungary	..	9.4	7.6	6.5	5.5	..	24.3	20.7	18.2	16.2
Iceland	9.0	14.3	14.3	18.6	17.5	29.7	39.9	44.3	51.1	50.0
Ireland	12.3	13.4	11.1	9.7	10.3	38.0	43.6	40.1	49.1	49.8
Israel	..	13.4	8.8	9.8	11.6	..	39.4	29.0	33.0	35.6
Italy	13.2	13.4	13.6	14.0	13.5	36.5	33.2	32.7	32.8	31.8
Japan	13.9	8.8	7.9	10.0	10.9	50.2	34.8	30.2	30.4	31.9
Korea	6.1	6.0	6.3	8.6	9.9	32.8	28.8	28.0	30.9	33.2
Latvia	..	7.0	7.1	6.7	6.8	..	24.1	25.0	21.5	22.4
Lithuania1	..	8.3	4.6	8.9	9.6	..	27.0	16.2	28.6	29.8
Luxembourg1	13.9	13.5	12.9	14.5	14.6	40.2	36.5	36.2	38.0	38.1
Mexico	4.1	4.1	5.1	7.5	7.4	34.0	36.0	39.8	42.6	42.7
Netherlands	12.8	9.6	9.9	12.3	12.4	32.3	25.9	27.9	30.7	31.6
New Zealand	21.6	19.5	16.3	19.0	20.2	59.6	60.0	53.8	56.5	58.6
Norway	14.2	18.8	19.7	14.1	20.8	35.2	45.3	47.3	36.3	49.0
Poland1	..	6.7	6.3	7.5	8.0	..	20.4	20.1	21.2	21.7
Portugal	6.8	9.1	8.1	9.7	9.4	25.7	29.4	26.7	27.7	26.6
Slovak Republic	..	6.9	5.2	7.0	7.7	..	20.5	18.8	20.1	21.7
Slovenia1	..	6.8	7.4	7.2	7.9	..	18.0	19.6	19.4	20.8
Spain	9.7	9.3	8.7	10.7	11.3	30.6	28.1	28.0	29.1	29.8
Sweden	20.3	21.4	15.3	15.3	15.7	41.6	42.7	35.7	35.9	36.9
Switzerland1	10.8	11.8	11.8	12.9	13.6	46.8	43.8	45.7	46.2	47.7
Türkiye	4.9	6.9	5.3	5.2	5.5	33.5	29.5	21.3	21.9	24.0
United Kingdom	12.9	12.9	12.0	11.8	12.9	39.3	39.6	37.3	36.0	37.6
United States	11.8	14.2	9.9	11.9	13.0	45.2	50.1	42.3	46.1	49.0
OECD Average	11.5	11.4	10.2	11.3	12.0	36.2	33.9	32.2	33.8	35.1

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

	% of GDP					% of total tax revenue
	1990	2000	2010	2020	2021	1990	2000	2010	2020	2021
Australia	12.1	11.5	9.7	11.4	11.5	43.0	37.7	38.7	40.1	39.0
Austria1	8.2	9.3	9.2	9.3	9.7	21.0	22.0	22.4	22.2	22.4
Belgium1	13.2	13.8	12.1	11.8	11.3	32.0	31.4	28.2	27.8	26.7
Canada	14.3	12.8	10.9	13.0	12.3	40.8	36.8	35.0	37.4	36.3
Chile	0.9	1.4	1.3	2.0	2.4	5.6	7.6	6.8	10.2	10.8
Colombia	0.2	0.8	1.0	1.4	1.3	1.8	4.9	5.3	7.6	6.9
Costa Rica	..	..	1.0	1.5	1.6	..	..	4.6	6.8	6.2
Czechia	..	4.2	3.3	4.7	3.2	..	12.9	10.2	13.5	9.3
Denmark1	24.0	24.7	23.3	25.6	25.0	54.0	52.6	52.0	54.1	52.8
Estonia	..	6.8	5.3	6.0	6.8	..	22.0	15.9	18.1	20.4
Finland	14.9	14.0	12.0	12.5	12.9	34.7	30.6	29.5	30.0	29.8
France1	4.4	7.8	7.2	9.6	9.5	10.7	17.9	17.0	21.1	21.0
Germany	9.6	9.2	8.6	10.3	10.5	27.6	25.3	24.1	27.0	26.6
Greece	3.6	4.3	4.0	6.3	6.0	14.1	13.0	12.4	16.3	15.2
Hungary	..	7.2	6.4	5.3	4.1	..	18.6	17.4	14.6	12.1
Iceland	8.2	12.5	11.7	15.7	14.5	26.9	34.8	36.4	43.1	41.4
Ireland	10.7	9.8	8.8	6.5	6.8	33.1	31.9	31.6	32.9	32.7
Israel	..	9.9	5.4	6.4	7.2	..	28.9	17.9	21.7	22.0
Italy	9.5	10.1	11.2	11.4	11.0	26.3	24.8	26.9	26.8	25.9
Japan	7.7	5.3	4.9	6.2	6.4	27.8	21.0	18.6	18.7	18.9
Korea	3.7	3.1	3.2	5.2	6.1	20.0	14.6	14.2	18.8	20.4
Latvia	..	5.5	6.2	6.0	6.0	..	18.8	21.6	19.2	19.6
Lithuania1	..	7.6	3.6	7.3	7.5	..	24.8	12.7	23.3	23.4
Luxembourg1	8.3	6.8	7.4	9.7	10.1	24.1	18.5	20.9	25.5	26.3
Mexico	..	..	2.3	3.7	3.6	..	..	18.3	21.0	21.1
Netherlands	9.8	5.6	7.7	9.2	8.5	24.7	15.1	21.5	22.9	21.8
New Zealand	17.4	14.0	11.4	13.0	14.1	48.0	43.1	37.7	38.5	40.9
Norway	10.5	10.1	9.8	11.3	10.8	26.2	24.2	23.7	29.1	25.4
Poland1	..	4.3	4.4	5.3	5.3	..	13.2	13.9	14.8	14.6
Portugal	4.2	5.3	5.4	7.0	7.0	15.9	17.0	17.7	19.8	19.8
Slovak Republic	..	3.3	2.6	3.7	3.7	..	9.9	9.3	10.8	10.6
Slovenia1	..	5.5	5.6	5.2	5.4	..	14.6	14.7	14.1	14.3
Spain	6.9	6.4	6.9	8.7	8.6	21.7	19.3	22.1	23.7	22.8
Sweden	18.8	17.7	12.1	12.3	12.4	38.5	35.4	28.1	29.0	29.1
Switzerland1	7.5	7.9	8.2	9.0	8.6	32.3	29.4	31.8	32.1	30.3
Türkiye	3.9	5.2	3.5	3.1	3.0	26.8	22.2	14.0	13.2	13.3
United Kingdom	9.7	9.5	9.1	9.4	10.0	29.4	29.0	28.5	28.7	29.2
United States	9.8	11.9	8.1	10.6	11.4	37.7	42.2	34.8	41.0	42.9
OECD Average	9.3	8.5	7.2	8.3	8.3	27.6	24.1	22.0	24.1	23.7

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

	% of GDP					% of total tax revenue
	1990	2000	2010	2020	2021	1990	2000	2010	2020	2021
Australia	4.0	6.1	4.5	5.3	6.6	14.1	20.2	17.9	18.8	22.5
Austria1	1.4	1.9	1.9	2.1	2.7	3.6	4.6	4.6	5.1	6.4
Belgium1	2.0	3.1	2.5	3.3	3.8	4.8	7.2	5.9	7.7	9.0
Canada	2.5	4.2	3.2	4.4	4.6	7.0	12.2	10.5	12.6	13.5
Chile	2.1	2.1	4.0	4.7	3.8	12.4	11.2	20.4	24.3	17.1
Colombia	1.6	2.6	3.8	4.3	4.6	13.9	16.7	20.7	23.1	23.7
Costa Rica	..	..	2.3	1.9	2.4	..	..	10.3	8.4	9.7
Czechia	..	3.2	3.2	3.3	4.0	..	9.9	10.0	9.4	11.4
Denmark1	1.7	3.2	2.3	2.9	4.0	3.9	6.8	5.1	6.2	8.3
Estonia	..	0.9	1.3	1.6	1.5	..	2.8	4.0	4.9	4.6
Finland	1.9	5.7	2.4	2.1	2.7	4.5	12.5	6.0	5.1	6.3
France1	2.2	3.0	2.3	2.3	2.5	5.3	6.9	5.5	5.1	5.6
Germany	1.7	1.8	1.5	1.6	2.4	4.8	4.8	4.2	4.3	6.0
Greece	1.4	4.0	2.6	1.2	1.8	5.5	11.9	7.9	3.1	4.5
Hungary	..	2.2	1.2	1.3	1.4	..	5.7	3.3	3.6	4.1
Iceland	0.8	1.2	0.9	2.2	2.0	2.8	3.3	2.7	6.1	5.7
Ireland	1.6	3.6	2.4	3.2	3.5	4.9	11.7	8.5	16.1	17.1
Israel	..	3.2	2.6	2.8	3.6	..	9.5	8.6	9.3	11.0
Italy	3.6	2.8	2.3	2.1	1.9	10.0	6.9	5.5	4.8	4.4
Japan	6.2	3.5	3.0	3.9	4.5	22.4	13.7	11.6	11.7	13.1
Korea	2.4	3.0	3.1	3.4	3.8	12.8	14.1	13.8	12.1	12.8
Latvia	..	1.5	1.0	0.7	0.9	..	5.3	3.4	2.3	2.8
Lithuania1	..	0.7	1.0	1.7	2.1	..	2.2	3.5	5.3	6.4
Luxembourg1	5.6	6.7	5.4	4.8	4.5	16.1	18.0	15.3	12.5	11.8
Mexico	..	..	1.8	3.6	3.5	..	..	14.4	20.1	20.2
Netherlands	3.0	4.0	2.3	3.1	3.8	7.5	10.9	6.4	7.8	9.8
New Zealand	2.3	4.0	3.7	5.2	5.4	6.5	12.4	12.2	15.4	15.7
Norway	3.6	8.8	9.8	2.8	10.0	9.0	21.0	23.6	7.2	23.6
Poland1	..	2.4	2.0	2.3	2.6	..	7.3	6.2	6.4	7.1
Portugal	2.1	3.7	2.7	2.8	2.4	8.0	11.9	9.0	7.9	6.8
Slovak Republic	..	2.6	2.4	3.0	3.6	..	7.6	8.7	8.6	10.2
Slovenia1	..	1.1	1.8	2.0	2.5	..	3.0	4.9	5.3	6.5
Spain	2.8	2.9	1.8	2.0	2.6	8.8	8.8	5.9	5.3	7.0
Sweden	1.5	3.6	3.2	2.9	3.3	3.1	7.3	7.6	6.9	7.8
Switzerland1	1.7	2.4	2.6	3.1	3.1	7.3	8.8	10.1	11.0	10.9
Türkiye	1.0	1.7	1.8	2.1	2.5	6.7	7.3	7.3	8.7	10.8
United Kingdom	3.3	3.5	2.8	2.4	2.9	9.9	10.6	8.9	7.3	8.5
United States	2.0	2.2	1.8	1.3	1.6	7.5	7.9	7.5	5.1	6.1
OECD Average	2.4	3.1	2.7	2.8	3.3	8.3	9.5	9.0	9.1	10.2

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

	% of GDP					% of total tax revenue
	1990	2000	2010	2020	2021	1990	2000	2010	2020	2021
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	15.5	15.3	32.9	33.8	34.2	36.8	35.4
Belgium1	13.7	13.5	13.9	13.5	13.0	33.2	30.8	32.4	32.0	30.6
Canada	4.3	4.7	4.6	4.9	4.7	12.1	13.6	14.9	14.0	14.0
Chile	1.5	1.4	1.3	1.5	1.2	9.0	7.3	6.8	8.0	5.3
Colombia	0.9	2.6	2.1	1.9	1.9	7.9	16.3	11.7	9.9	10.0
Costa Rica	6.5	6.4	7.3	8.1	9.0	28.9	30.4	33.1	36.1	36.0
Czechia	..	14.3	14.4	15.8	16.4	..	44.3	44.8	45.4	47.3
Denmark1	0.0	0.6	0.1	0.1	0.1	0.0	1.4	0.2	0.1	0.1
Estonia	..	10.9	12.7	12.1	11.6	..	35.1	38.4	36.5	34.7
Finland	11.0	11.5	12.0	11.5	12.0	25.6	25.2	29.7	27.4	27.9
France1	18.1	15.6	16.1	14.8	14.8	44.1	35.8	38.2	32.7	32.8
Germany	13.0	14.2	13.8	15.1	14.8	37.5	39.0	38.9	39.7	37.6
Greece	7.6	10.1	11.0	12.9	12.9	30.2	30.3	34.2	33.2	32.8
Hungary	..	11.3	11.6	11.1	10.5	..	29.4	31.4	30.8	31.0
Iceland	1.0	2.8	3.8	3.0	3.0	3.1	7.7	11.7	8.3	8.5
Ireland	4.6	3.7	5.1	3.3	3.1	14.1	11.9	18.2	16.6	15.2
Israel	..	5.0	5.1	5.2	5.0	..	14.6	16.8	17.4	15.5
Italy	11.9	11.6	13.0	13.5	13.2	32.9	28.5	31.1	31.8	31.2
Japan	7.3	8.9	10.8	13.3	13.3	26.5	35.2	41.1	40.4	39.2
Korea	1.9	3.5	5.2	7.8	7.8	10.1	16.7	23.3	28.0	26.2
Latvia	..	9.7	8.6	9.9	9.5	..	33.5	30.1	31.8	31.1
Lithuania1	..	9.9	11.6	10.2	10.2	..	32.2	41.1	32.5	31.8
Luxembourg1	9.6	9.7	10.3	11.1	10.6	27.5	26.1	29.0	29.1	27.5
Mexico	2.0	2.1	2.1	2.5	2.4	16.8	18.0	16.2	13.9	13.7
Netherlands	14.9	14.3	12.9	13.6	12.9	37.4	38.7	36.3	34.1	33.0
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	9.3	11.0	9.5	26.3	21.0	22.4	28.4	22.5
Poland1	..	12.9	10.9	13.5	13.0	..	39.2	34.4	37.9	35.3
Portugal	7.2	7.9	8.6	10.4	10.4	27.2	25.6	28.4	29.7	29.5
Slovak Republic	..	13.9	11.9	15.2	15.2	..	41.4	42.6	43.8	43.0
Slovenia1	..	14.9	15.8	16.8	16.4	..	39.6	41.8	45.1	43.2
Spain	11.2	11.5	11.9	13.8	13.4	35.4	34.9	37.9	37.4	35.5
Sweden	13.3	12.7	10.8	9.0	8.9	27.2	25.5	25.1	21.3	20.9
Switzerland1	5.4	6.5	6.1	7.0	6.9	23.3	24.2	23.7	25.2	24.2
Türkiye	2.9	4.4	6.1	7.1	6.5	19.7	18.7	24.9	29.7	28.6
United Kingdom	5.6	5.5	6.0	6.8	6.8	17.0	16.8	18.9	20.8	19.9
United States	6.7	6.7	6.1	6.3	6.1	25.6	23.6	26.1	24.5	22.9
OECD Average	7.1	8.4	8.6	9.2	9.0	21.8	24.9	26.6	26.6	25.6

.. 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	2020	2021	1990	2000	2010	2020	2021
Australia	1.7	1.4	1.3	1.3	1.3	6.1	4.5	5.2	4.5	4.3
Austria1	2.4	2.7	2.8	2.7	2.8	6.0	6.4	6.9	6.5	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	0.7	2.3	2.1	2.1	2.2	2.2
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	0.4	0.3	0.0	4.2	4.1	2.0	1.7
Costa Rica	1.4	1.3	1.3	1.5	1.4	6.4	6.3	5.9	6.5	5.7
Czechia	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Denmark1	0.3	0.2	0.2	0.2	0.3	0.7	0.4	0.5	0.4	0.5
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	1.9	1.8	1.9	2.3	3.2	4.1	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	1.1	..	3.6	1.1	2.9	3.2
Iceland	1.1	0.0	0.2	0.3	0.3	3.5	0.1	0.5	0.9	0.8
Ireland	0.4	0.0	0.2	0.2	0.2	1.3	0.0	0.7	1.0	0.9
Israel	..	1.2	1.2	1.2	1.0	..	3.6	3.8	3.9	3.1
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	0.5	0.5	1.8	1.5	2.2	2.5	2.6
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	0.2	0.1
Poland1	..	0.2	0.3	0.3	0.6	..	0.7	0.8	0.9	1.5
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	5.1	5.1	2.5	4.2	7.0	12.0	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	0.1	0.1
OECD Average	0.4	0.4	0.4	0.5	0.5	1.2	1.2	1.2	1.4	1.3

.. 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	2020	2021	1990	2000	2010	2020	2021
Australia	2.5	2.7	2.4	2.9	3.2	9.0	8.8	9.4	10.1	10.9
Austria1	1.1	0.6	0.5	0.6	0.6	2.7	1.3	1.3	1.4	1.5
Belgium1	1.6	2.1	3.1	3.4	3.6	3.8	4.7	7.2	8.0	8.4
Canada	3.5	3.3	3.8	4.1	3.8	10.0	9.5	12.3	11.7	11.3
Chile	1.0	1.3	0.8	1.0	1.1	6.2	7.0	4.1	5.3	4.9
Colombia	0.2	1.0	1.6	1.8	1.7	2.2	6.6	8.7	9.7	8.7
Costa Rica	0.3	0.2	0.3	0.4	0.5	1.3	0.9	1.5	2.0	2.1
Czechia	..	0.5	0.4	0.2	0.2	..	1.4	1.3	0.6	0.6
Denmark1	1.9	1.6	1.9	2.0	1.8	4.3	3.3	4.1	4.2	3.9
Estonia	..	0.4	0.3	0.2	0.2	..	1.2	1.0	0.6	0.6
Finland	1.1	1.1	1.1	1.5	1.5	2.4	2.4	2.7	3.6	3.5
France1	2.6	3.0	3.5	4.0	3.8	6.3	6.9	8.4	8.7	8.5
Germany	1.2	0.8	0.8	1.2	1.2	3.4	2.3	2.3	3.3	3.2
Greece	1.2	2.6	1.7	3.0	2.9	4.6	7.7	5.2	7.8	7.4
Hungary	..	0.7	1.1	1.0	0.9	..	1.7	3.1	2.9	2.6
Iceland	2.6	2.4	2.1	2.3	2.1	8.4	6.6	6.5	6.2	5.9
Ireland	1.5	1.8	1.4	1.0	1.1	4.6	5.7	5.1	5.0	5.4
Israel	..	3.2	3.4	3.1	3.9	..	9.5	11.1	10.3	12.1
Italy	0.8	1.9	2.0	2.4	2.5	2.3	4.6	4.8	5.7	5.8
Japan	2.6	2.7	2.6	2.7	2.7	9.4	10.5	9.7	8.1	7.9
Korea	2.2	2.6	2.5	3.9	4.5	11.8	12.4	11.3	14.2	15.1
Latvia	..	1.1	0.9	0.9	0.9	..	3.8	3.0	3.0	2.9
Lithuania1	..	0.5	0.4	0.3	0.3	..	1.5	1.3	1.0	0.9
Luxembourg1	2.9	4.0	2.5	3.8	4.0	8.4	10.7	7.0	10.0	10.5
Mexico	0.2	0.2	0.3	0.3	0.3	1.9	1.8	2.3	1.9	2.0
Netherlands	1.5	1.9	1.4	1.7	1.6	3.7	5.3	3.8	4.3	4.1
New Zealand	2.5	1.7	2.0	1.9	1.9	6.8	5.3	6.6	5.5	5.5
Norway	1.2	1.0	1.1	1.3	1.3	2.9	2.3	2.6	3.4	3.0
Poland1	..	1.4	1.3	1.3	1.3	..	4.3	4.2	3.6	3.5
Portugal	0.7	1.1	1.1	1.4	1.5	2.7	3.7	3.7	4.1	4.3
Slovak Republic	..	0.6	0.4	0.5	0.5	..	1.8	1.4	1.3	1.3
Slovenia1	..	0.6	0.6	0.6	0.6	..	1.7	1.6	1.7	1.6
Spain	1.7	2.1	2.1	2.5	2.7	5.5	6.5	6.6	6.7	7.2
Sweden	1.7	1.7	1.0	1.0	1.0	3.5	3.3	2.4	2.2	2.2
Switzerland1	2.1	2.6	2.0	2.3	2.3	8.9	9.7	7.7	8.1	8.0
Türkiye	0.3	0.7	1.0	1.1	1.0	2.3	3.2	4.1	4.4	4.2
United Kingdom	2.7	3.7	3.8	3.8	3.9	8.2	11.4	12.0	11.5	11.5
United States	3.1	2.9	3.1	3.1	3.1	11.7	10.3	13.5	12.2	11.6
OECD Average	1.7	1.7	1.6	1.9	1.9	5.5	5.3	5.4	5.6	5.6

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

	% of GDP					% of total tax revenue
	1990	2000	2010	2020	2021	1990	2000	2010	2020	2021
Australia	7.8	8.8	7.2	7.5	6.9	27.8	28.8	28.8	26.5	23.3
Austria1	12.4	12.4	11.7	11.4	11.6	31.5	29.3	28.7	27.1	26.7
Belgium1	10.8	11.3	11.2	10.3	10.7	26.1	25.9	26.1	24.4	25.2
Canada	9.1	8.4	7.4	7.3	7.3	25.8	24.2	24.0	20.9	21.4
Chile	10.6	11.9	10.1	10.6	11.8	62.9	63.8	51.2	54.8	53.1
Colombia	6.1	7.3	8.2	7.8	8.3	53.8	46.3	45.1	41.4	43.3
Costa Rica	10.2	9.9	8.9	7.5	8.7	45.5	46.7	40.3	33.3	34.8
Czechia	..	10.2	10.9	10.8	10.9	..	31.5	33.8	31.0	31.3
Denmark1	15.0	15.7	15.0	14.5	13.8	33.9	33.5	33.6	30.6	29.0
Estonia	..	12.1	13.5	13.3	13.4	..	38.8	40.7	39.9	39.8
Finland	14.0	13.4	13.0	14.1	14.0	32.5	29.2	32.0	33.8	32.4
France1	11.7	11.5	11.2	12.3	12.2	28.4	26.4	26.6	27.1	27.1
Germany	9.3	10.4	10.8	9.7	10.5	26.7	28.5	30.5	25.7	26.6
Greece	11.2	11.8	12.5	15.0	15.4	44.5	35.2	38.6	38.5	39.2
Hungary	..	15.6	15.9	16.2	15.9	..	40.6	43.3	45.1	47.1
Iceland	15.6	16.3	11.5	11.5	11.8	51.3	45.3	35.8	31.7	33.6
Ireland	13.6	11.9	9.9	5.6	5.9	41.9	38.8	35.8	28.4	28.7
Israel	..	11.2	11.8	10.5	11.0	..	32.9	39.2	35.3	33.7
Italy	10.2	11.4	11.1	11.5	11.9	28.0	28.2	26.6	27.0	28.2
Japan	3.8	4.9	4.9	6.9	7.1	13.7	19.3	18.7	20.9	20.8
Korea	8.2	8.0	7.5	6.8	6.9	44.3	38.4	33.7	24.4	23.1
Latvia	..	11.2	11.9	13.5	13.3	..	38.6	41.8	43.6	43.6
Lithuania1	..	12.1	11.7	11.8	12.0	..	39.4	41.4	37.9	37.4
Luxembourg1	8.2	9.8	9.9	8.7	9.1	23.6	26.6	27.6	22.8	23.8
Mexico	5.3	4.8	4.9	6.6	6.4	44.0	41.7	38.0	37.2	37.0
Netherlands	10.5	10.9	11.2	12.2	12.1	26.4	29.7	31.5	30.5	30.9
New Zealand	12.1	11.3	12.0	12.8	12.4	33.6	34.7	39.6	38.0	35.9
Norway	14.3	13.1	11.5	12.3	10.8	35.5	31.4	27.7	31.6	25.4
Poland1	..	11.6	12.7	12.9	13.9	..	35.3	40.3	36.2	37.9
Portugal	11.7	12.7	12.4	13.3	13.8	44.2	41.0	40.8	37.9	39.0
Slovak Republic	..	12.2	10.4	12.1	12.0	..	36.3	37.2	34.8	34.0
Slovenia1	..	13.8	13.9	12.5	13.0	..	36.6	36.8	33.6	34.2
Spain	9.0	10.1	8.6	9.9	10.4	28.4	30.6	27.5	26.8	27.4
Sweden	12.2	12.1	12.7	12.1	11.9	25.0	24.2	29.7	28.4	27.9
Switzerland1	4.8	6.0	5.8	5.6	5.6	20.9	22.2	22.5	20.0	19.6
Türkiye	4.1	9.9	11.8	10.2	9.6	27.9	42.0	47.7	42.9	42.1
United Kingdom	10.2	10.5	10.2	10.3	10.5	31.0	32.2	31.8	31.3	30.6
United States	4.5	4.5	4.2	4.4	4.4	17.5	16.0	18.1	17.1	16.6
OECD Average	9.9	10.8	10.5	10.6	10.7	33.7	33.9	34.0	32.1	31.9

.. 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	2020	2021	1990	2000	2010	2020	2021
Australia	0.0	3.4	3.3	3.5	3.3	0.0	11.1	13.1	12.4	11.1
Austria1	8.2	7.9	7.7	7.4	7.6	20.8	18.7	18.7	17.6	17.5
Belgium1	6.8	7.1	7.0	6.3	6.8	16.4	16.1	16.2	15.0	16.0
Canada	0.0	3.2	4.2	4.5	4.4	0.0	9.2	13.7	13.0	13.1
Chile	6.3	7.8	7.6	7.9	9.5	37.4	41.8	38.5	41.1	42.6
Colombia	2.6	4.3	5.3	5.4	5.9	22.6	27.6	29.3	28.7	30.5
Costa Rica	4.1	4.8	4.6	4.4	5.1	18.1	22.8	21.0	19.7	20.4
Czechia	..	5.9	6.6	7.4	7.6	..	18.3	20.5	21.3	21.8
Denmark1	8.3	9.1	9.4	9.8	9.6	18.7	19.5	20.9	20.8	20.1
Estonia	..	8.4	8.5	8.9	9.1	..	27.1	25.7	26.7	27.3
Finland	8.3	8.0	8.3	9.2	9.4	19.3	17.4	20.4	22.1	21.7
France1	7.6	7.2	6.8	7.0	7.4	18.4	16.7	16.1	15.4	16.4
Germany	5.8	6.7	7.0	6.5	7.2	16.6	18.4	19.8	17.2	18.3
Greece	6.2	6.3	7.1	7.8	8.2	24.6	18.9	22.0	20.1	20.9
Hungary	..	8.7	8.5	9.7	9.9	..	22.5	23.0	27.1	29.3
Iceland	8.7	10.2	7.4	8.0	8.6	28.4	28.5	22.8	22.0	24.4
Ireland	6.6	7.0	6.0	3.4	3.8	20.4	22.9	21.7	17.2	18.5
Israel	..	7.2	7.3	7.1	7.5	..	21.0	24.3	23.9	23.2
Italy	5.3	6.2	6.1	6.0	6.6	14.7	15.4	14.5	14.1	15.7
Japan	1.2	2.3	2.5	4.9	5.1	4.4	9.1	9.6	14.9	14.9
Korea	3.5	3.6	3.9	4.2	4.3	18.7	17.0	17.5	15.1	14.4
Latvia	..	6.9	6.6	8.4	8.6	..	23.9	23.3	27.1	28.1
Lithuania1	..	7.5	7.8	8.0	8.3	..	24.4	27.5	25.8	26.0
Luxembourg1	4.2	4.9	6.2	5.7	5.9	12.1	13.2	17.3	14.9	15.4
Mexico	3.2	2.8	3.8	4.2	4.4	26.1	24.7	29.4	23.8	25.2
Netherlands	6.5	6.4	6.7	7.4	7.5	16.5	17.3	18.7	18.5	19.2
New Zealand	8.1	8.1	9.3	10.3	10.1	22.4	24.9	30.7	30.6	29.3
Norway	7.6	8.2	7.7	9.0	8.0	18.8	19.8	18.6	23.3	19.0
Poland1	..	6.9	7.6	8.0	8.6	..	21.0	24.2	22.4	23.3
Portugal	5.2	7.6	7.5	8.4	8.9	19.6	24.5	24.8	23.8	25.2
Slovak Republic	..	6.8	6.1	7.3	7.5	..	20.4	21.8	21.0	21.1
Slovenia1	..	8.5	8.1	7.5	8.2	..	22.7	21.3	20.2	21.7
Spain	5.0	5.8	5.2	6.3	6.8	15.7	17.6	16.5	17.1	18.1
Sweden	7.3	8.2	9.0	9.2	9.1	14.9	16.4	21.1	21.6	21.3
Switzerland1	2.7	3.5	3.3	3.2	3.2	11.5	13.0	12.7	11.3	11.3
Türkiye	2.7	5.7	5.4	4.6	5.3	18.3	24.2	21.7	19.2	23.3
United Kingdom	5.5	5.9	6.1	6.6	7.0	16.9	18.1	18.9	20.2	20.3
United States	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
OECD Average	5.1	6.3	6.4	6.7	7.0	17.0	19.6	20.5	20.2	20.7

.. 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 3.15. 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	2021	1975	1995	2021	1975	1995	2021	1975	1995	2021	1975	1995	2021
Federal countries
Australia	..	..	..	20.3	21.9	23.7	4.0	5.4	4.9	1.1	1.0	0.9	0.0	0.0	0.0
Austria1	..	0.2	0.2	18.8	26.7	27.9	3.9	0.7	0.9	4.5	1.7	1.3	9.2	12.0	13.0
Belgium1	0.6	0.4	0.4	25.4	25.8	22.3	..	0.8	4.3	1.7	2.0	1.9	11.2	13.8	13.6
Canada	..	..	..	14.8	13.5	14.1	10.1	12.8	13.4	3.1	3.4	3.1	3.1	4.8	3.2
Germany	0.4	0.2	0.2	11.5	11.4	11.1	7.6	7.9	9.7	3.1	2.7	3.5	11.7	14.1	14.8
Mexico	..	..	..	..	7.5	13.9	..	0.3	0.7	..	0.2	0.3	..	2.2	2.4
Switzerland1	..	..	..	6.7	7.9	10.3	5.9	6.0	7.0	4.4	4.4	4.4	4.8	6.7	6.9
United States	..	..	..	11.2	11.0	11.2	4.8	5.3	5.4	3.6	3.5	3.8	5.0	6.7	6.1
Unweighted average	0.5	0.3	0.3	15.5	15.7	16.8	6.0	4.9	5.8	3.1	2.4	2.4	6.4	7.5	7.5
Regional countries
Colombia2	..	..	..	..	10.1	14.0	..	0.9	1.0	..	1.4	2.4	..	3.6	1.9
Spain2	..	0.2	0.2	8.6	16.0	15.2	..	1.6	5.9	0.8	2.7	3.3	8.5	10.8	13.1
Unitary countries
Chile	..	..	..	..	16.3	19.7	..	..	..	..	1.2	1.6	..	0.7	1.0
Costa Rica	..	..	..	..	12.4	15.0	..	..	..	..	0.3	0.7	..	6.2	9.2
Czechia	..	..	0.2	..	19.9	17.8	..	..	..	..	0.3	0.3	..	14.3	16.4
Denmark1	0.4	0.2	0.1	25.6	31.7	35.1	..	..	..	11.0	14.6	12.2	0.0	0.0	0.0
Estonia	..	..	0.2	..	29.5	27.5	..	..	..	..	0.3	0.2	..	5.2	5.5
Finland	..	0.2	0.2	20.3	20.7	20.7	..	..	..	8.5	9.9	10.3	7.4	13.7	12.0
France1	0.2	0.3	0.2	17.9	18.0	13.9	..	..	..	2.6	4.7	6.5	14.2	19.4	24.5
Greece	..	0.2	0.2	12.5	18.8	25.3	..	..	..	0.6	0.6	0.9	5.5	8.8	13.0
Hungary	..	..	0.1	..	26.0	21.7	..	..	..	..	1.0	1.7	..	13.7	10.2
Iceland	..	..	..	24.0	24.3	24.6	..	..	..	5.5	6.4	10.5	0.0	0.0	0.0
Ireland	0.6	0.5	0.2	21.6	26.4	17.5	..	..	..	2.0	0.8	0.3	3.6	4.0	2.8
Israel	..	..	..	..	26.9	24.8	..	..	..	..	2.4	2.7	..	4.7	5.0
Italy	..	0.1	0.2	13.0	24.1	24.4	..	..	..	0.2	2.1	4.6	11.2	12.1	13.2
Japan	..	..	..	9.0	10.5	13.0	..	..	..	5.1	6.4	7.7	5.7	8.5	13.3
Korea	..	..	..	13.2	13.0	16.5	..	..	..	1.5	3.5	5.4	0.1	2.3	7.8
Latvia	..	..	0.2	..	12.9	15.8	..	..	..	..	5.8	5.3	..	11.0	9.2
Lithuania1	..	..	0.3	..	19.8	21.2	..	..	..	..	0.6	0.3	..	7.2	10.2
Luxembourg1	0.2	0.2	0.4	20.7	23.9	26.2	..	..	..	2.2	2.3	1.5	9.4	9.6	10.3
Netherlands	0.6	0.5	0.5	22.2	20.9	24.4	..	..	..	0.4	1.2	1.3	14.5	14.7	12.9
New Zealand	..	..	..	27.7	33.7	32.4	..	..	..	2.3	1.9	2.1	0.0	0.0	0.0
Norway	..	..	..	19.7	22.7	35.7	..	..	..	8.7	7.9	6.7	10.5	8.8	0.0
Poland1	..	..	0.2	..	22.4	19.1	..	..	..	..	3.1	4.4	..	11.1	13.0
Portugal	..	0.2	0.2	12.3	20.0	22.6	..	..	..	0.0	2.6	2.6	6.5	6.3	10.0
Slovak Republic	..	..	0.1	..	24.7	19.7	..	..	..	..	0.5	0.7	..	14.2	14.8
Slovenia1	..	..	0.2	..	19.8	18.3	..	..	..	..	2.4	3.3	..	16.9	16.2
Sweden	..	0.2	0.1	19.7	21.1	22.3	..	..	..	11.2	13.9	15.1	7.5	9.8	5.2
Türkiye	..	..	..	..	12.3	14.1	..	..	..	..	2.1	2.2	..	2.0	6.5
United Kingdom	0.3	0.3	..	24.1	22.7	25.7	..	..	..	3.8	1.1	1.8	6.0	5.2	6.8
Unweighted average	0.4	0.3	0.2	19.0	21.3	22.0	..	..	..	4.1	3.6	4.0	6.4	8.2	8.9

.. 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, 2021

	1000 Income & profits	2000 Social security3	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	76.5	0.0	0.2	0.0	23.3	0.0
Austria1	44.5	7.8	5.5	1.5	40.1	0.5
Belgium1	56.1	0.1	0.0	2.3	41.5	0.0
Canada	73.7	6.8	0.0	0.0	19.5	0.0
Germany	45.8	0.0	0.0	0.4	53.7	0.0
Mexico	53.2	0.0	0.0	0.0	45.3	1.5
Switzerland1	47.4	0.0	0.0	2.5	50.0	0.1
United States	92.3	0.0	0.0	1.0	6.7	0.0
Unweighted average	61.2	1.8	0.7	1.0	35.0	0.3
Regional countries
Colombia2	43.9	0.0	2.4	6.6	46.8	0.3
Spain2	42.5	1.9	0.0	0.4	55.2	0.1
Unitary countries
Chile	43.1	1.1	0.0	1.9	55.5	-1.7
Costa Rica	34.3	7.8	0.0	1.1	55.5	1.4
Czechia	40.5	0.0	0.0	0.0	59.4	0.0
Denmark1	58.7	0.1	0.7	1.6	38.8	0.0
Estonia	30.3	22.2	0.0	0.0	47.4	0.0
Finland	29.4	0.0	0.0	3.5	66.9	0.2
France1	45.3	2.3	3.9	8.4	39.9	0.2
Greece	32.2	0.1	0.0	8.1	59.6	0.0
Hungary	25.2	2.1	4.9	2.5	65.5	-0.2
Iceland	37.0	12.2	1.1	1.2	46.8	1.7
Ireland	58.9	2.1	1.0	4.9	33.0	0.0
Israel	46.7	0.0	4.1	5.3	43.9	0.0
Italy	51.6	0.0	0.0	5.9	42.5	0.0
Japan	54.5	0.0	0.0	5.2	40.2	0.0
Korea	53.9	0.0	0.0	11.7	32.9	1.5
Latvia	14.4	2.0	0.1	1.1	82.5	0.0
Lithuania1	45.1	0.0	0.0	0.1	54.9	0.0
Luxembourg1	50.5	1.1	0.0	14.9	33.4	0.1
Netherlands	50.7	0.0	0.0	3.7	45.2	0.5
New Zealand	62.4	0.0	0.0	0.1	37.5	0.0
Norway	41.5	26.7	0.1	1.5	30.1	0.0
Poland1	26.7	0.0	2.9	0.0	70.5	0.0
Portugal	38.7	4.5	0.0	1.0	55.0	0.9
Slovak Republic	38.8	2.1	0.0	0.0	59.1	0.0
Slovenia1	29.4	0.9	0.3	0.0	69.4	0.0
Sweden	4.6	16.9	23.0	2.6	52.8	0.2
Türkiye	34.2	0.0	0.0	4.9	60.2	0.7
United Kingdom	50.3	0.0	0.5	8.3	40.9	0.0
Unweighted average	40.3	3.7	1.5	3.6	50.7	0.2

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, 2021

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods and services	6000 Others
Federal countries
Australia	0.0	0.0	25.2	47.4	27.4	0.0
Austria1, 2	38.7	12.1	32.6	1.3	12.6	2.7
Belgium1, 2	41.8	1.2	0.0	42.8	14.3	0.0
Canada	51.2	4.2	5.6	5.8	33.2	0.0
Germany2	50.6	0.0	0.0	8.4	41.0	0.0
Mexico	0.0	0.0	64.0	16.5	13.9	5.6
Switzerland1	75.2	0.0	0.0	18.1	6.0	0.7
United States	44.5	0.0	0.3	3.5	51.7	0.0
Unweighted average	37.7	2.2	16.0	18.0	25.0	1.1
Regional countries
Colombia3	0.0	0.0	0.0	0.0	72.1	27.9
Spain2, 3	70.7	0.0	0.0	20.9	8.4	0.0
Unitary countries
Chile	..	..	..	..	..	..
Costa Rica	..	..	..	..	..	..
Czechia	..	..	..	..	..	..
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, 2021

	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	4.3	73.2	14.8	6.1	1.5
Belgium1, 2	32.4	0.2	0.0	60.5	6.9	0.0
Canada	0.0	0.0	0.0	97.1	1.7	1.2
Germany2	81.0	0.0	0.0	10.7	8.0	0.2
Mexico	0.0	0.0	0.0	77.0	0.8	22.2
Switzerland1	80.0	0.0	0.0	17.5	0.6	1.9
United States	5.9	0.0	0.0	71.6	22.5	0.0
Unweighted average	24.9	0.6	9.2	56.2	5.8	3.4
Regional countries
Colombia3	0.0	0.0	0.0	32.0	45.3	22.7
Spain2, 3	18.4	0.0	0.0	43.8	37.8	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	49.0	51.0	0.0
Czechia2	0.0	0.0	0.0	58.8	41.2	0.0
Denmark1, 2	89.6	0.0	0.0	10.4	0.0	0.0
Estonia2	0.0	0.0	0.0	80.8	19.2	0.0
Finland2	92.4	0.0	0.0	7.6	0.0	0.0
France1, 2	0.0	0.0	6.0	40.8	47.5	5.6
Greece2	0.0	0.0	0.0	94.1	5.9	0.0
Hungary2	0.0	0.0	0.0	19.2	80.8	0.0
Iceland	80.3	0.0	0.0	17.0	2.7	0.0
Ireland2	0.0	0.0	0.0	100.0	0.0	0.0
Israel	0.0	0.0	0.0	96.3	3.7	0.0
Italy2	20.1	0.0	0.0	22.5	30.4	27.1
Japan	49.1	0.0	0.0	26.1	23.8	1.1
Korea	17.8	0.0	1.6	47.0	26.5	7.1
Latvia2	86.7	0.0	0.0	12.8	0.5	0.0
Lithuania1	0.0	0.0	0.0	83.5	16.5	0.0
Luxembourg1, 2	92.1	0.0	0.0	7.1	0.7	0.1
Netherlands2	0.0	0.0	0.0	54.6	45.4	0.0
New Zealand	0.0	0.0	0.0	88.9	11.1	0.0
Norway	88.6	0.0	0.0	10.8	0.6	0.0
Poland1, 2	65.7	0.0	0.0	29.4	3.8	1.1
Portugal2	24.0	0.0	0.0	50.9	25.0	0.2
Slovak Republic2	0.0	0.0	0.0	66.7	33.3	0.0
Slovenia1, 2	77.3	0.0	0.0	18.4	4.3	0.0
Sweden2	97.5	0.0	0.0	2.5	0.0	0.0
Türkiye	30.1	0.0	0.0	12.8	50.9	6.2
United Kingdom2	0.0	0.0	0.0	100.0	0.0	0.0
Unweighted average	32.5	0.0	0.3	44.8	20.7	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	2019	2020	2021	2022p
Australia1	AUD	24.4	415.3	706.9	1 179.2	1 418.4	1 657.5	1 979.5	2 080.4	2 308.0	2 530.9
Austria	EUR	18.5	137.5	213.6	284.0	295.9	344.3	397.2	381.0	406.1	447.1
Belgium	EUR	20.9	170.1	256.4	343.6	363.1	416.7	478.7	459.8	502.5	549.5
Canada	CAD	61.3	696.1	1 125.5	1 577.7	1 666.0	1 990.4	2 313.6	2 209.7	2 509.6	2 782.6
Chile	CLP	..	10 594.8	42 215.0	90 159.5	110 777.9	158 622.9	195 752.2	201 428.9	240 371.5	262 593.4
Colombia	COP	..	22 731.4	195 108.6	428 506.0	544 060.0	804 692.0	1 060 068.0	997 742.0	1 192 586.0	1 463 873.1
Costa Rica2	CRC	..	525.3	4 627.1	13 889.1	19 802.0	30 171.9	37 832.1	36 495.2	40 112.9	44 251.7
Czechia	CZK	..	731.2	2 386.3	3 859.5	3 992.9	4 625.4	5 791.5	5 709.1	6 108.7	6 785.9
Denmark	DKK	71.5	855.6	1 326.9	1 738.8	1 810.9	2 036.4	2 311.0	2 320.9	2 550.6	2 831.6
Estonia	EUR	..	..	6.2	16.4	14.7	20.6	27.8	27.5	31.4	36.2
Finland	EUR	4.5	91.0	136.4	187.1	188.1	211.4	239.9	238.0	250.9	268.6
France	EUR	76.4	1 053.5	1 478.6	1 941.4	1 995.3	2 198.4	2 437.6	2 310.5	2 500.9	2 642.7
Germany	EUR	234.8	1 306.7	2 109.1	2 499.6	2 564.4	3 026.2	3 474.1	3 403.7	3 617.5	3 876.8
Greece	EUR	0.7	45.5	141.2	232.7	224.1	176.4	183.4	165.4	181.7	208.0
Hungary	HUF	..	..	13 324.1	25 741.9	27 485.1	34 965.2	47 674.2	48 425.4	55 255.1	66 615.9
Iceland	ISK	0.2	377.0	709.6	1 387.0	1 681.0	2 310.8	3 023.9	2 918.8	3 244.9	3 766.4
Ireland	EUR	1.3	37.9	108.5	197.1	167.4	263.5	356.4	375.2	434.1	506.3
Israel	ILS	..	124.8	555.4	756.2	893.3	1 176.6	1 424.6	1 417.3	1 581.9	1 763.8
Italy	EUR	22.4	730.9	1 241.5	1 614.8	1 611.3	1 655.4	1 796.6	1 661.2	1 822.3	1 946.5
Japan1	JPY	35 751.0	472 523.8	537 614.3	538 485.4	504 873.8	540 740.9	556 783.0	537 889.7	551 434.4	562 707.7
Korea3	KRW	831.4	200 556.2	651 634.4	1 089 660.2	1 322 611.2	1 658 020.4	1 924 498.1	1 940 726.2	2 080 198.5	2 161 773.9
Latvia	EUR	..	..	6.9	22.7	18.1	24.6	30.7	30.3	33.6	39.1
Lithuania	EUR	..	..	13.4	29.0	28.0	37.3	48.9	49.8	56.2	66.8
Luxembourg	EUR	1.0	10.6	23.0	37.6	42.4	54.1	62.4	64.5	72.4	77.5
Mexico	MXN	..	843.6	6 693.7	11 504.1	13 366.4	18 572.1	24 445.7	23 430.4	25 803.5	28 463.8
Netherlands	EUR	35.6	263.0	452.0	619.2	639.2	690.0	813.1	796.5	870.6	958.5
New Zealand1	NZD	4.1	75.9	122.2	188.8	205.7	258.8	317.3	343.0	363.7	395.9
Norway	NOK	57.2	749.9	1 509.1	2 360.2	2 605.4	3 130.2	3 596.9	3 461.6	4 211.6	5 570.7
Poland	PLN	..	62.7	748.5	1 187.5	1 434.4	1 798.5	2 288.5	2 337.7	2 631.3	3 078.3
Portugal	EUR	0.6	56.0	128.4	175.5	179.6	179.7	214.4	200.5	214.7	239.2
Slovak Republic	EUR	..	10.0	31.7	63.2	68.8	80.1	94.4	93.4	100.3	109.7
Slovenia	EUR	..	0.9	18.9	35.1	36.4	38.9	48.6	47.0	52.3	57.0
Spain	EUR	8.7	328.7	647.9	1 075.5	1 072.7	1 078.1	1 245.5	1 119.0	1 222.3	1 346.4
Sweden	SEK	129.3	1 549.8	2 408.2	3 320.3	3 573.6	4 260.5	5 049.6	5 038.5	5 486.6	5 979.4
Switzerland	CHF	70.1	369.2	471.5	589.1	624.5	668.0	716.9	694.7	731.7	771.2
Türkiye	TRY	0.0	0.5	171.5	887.7	1 167.7	2 350.9	4 311.7	5 048.2	7 248.8	15 006.6
United Kingdom	GBP	36.4	615.7	1 101.1	1 545.8	1 612.4	1 921.0	2 238.3	2 109.6	2 270.2	2 491.2
United States	USD	709.0	5 963.1	10 251.0	14 474.2	15 049.0	18 206.0	21 381.0	21 060.5	23 315.1	25 462.7

.. 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 2023). The GDP for all other years is taken from the OECD National Accounts.

3. The GDP shown for 2022 in Korea is taken from the OECD National Accounts, accessed in October 2023, and is a provisional value.

Source: OECD National Accounts, accessed in October 2023.

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

		1965	1990	2000	2007	2010	2015	2019	2020	2021	2022p
Australia	AUD	0.9	1.3	1.8	1.2	1.0	1.3	1.4	1.4	1.4	1.4
Austria	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Belgium	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
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	703.3	791.7	759.8	873.3
Colombia	COP	10.5	502.3	2 087.6	2 077.7	1 899.8	2 744.5	3 281.1	3 695.6	3 744.3	4 258.6
Costa Rica	CRC	6.6	91.6	307.4	517.2	521.9	534.6	587.0	584.7	621.4	644.8
Czechia	CZK	..	..	38.6	20.3	19.1	24.6	22.9	23.2	21.7	23.4
Denmark	DKK	6.9	6.2	8.1	5.4	5.6	6.7	6.7	6.5	6.3	7.1
Estonia	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Finland	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
France	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Germany	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Greece	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Hungary	HUF	..	63.2	282.3	183.6	207.8	279.2	290.6	308.0	303.2	372.6
Iceland	ISK	0.4	58.4	78.8	64.1	122.2	131.9	122.6	135.4	127.0	135.3
Ireland	EUR	0.5	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Israel	ILS	0.0	2.0	4.1	4.1	3.7	3.9	3.6	3.4	3.2	3.4
Italy	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Japan	JPY	361.7	142.2	111.2	114.2	85.7	118.0	108.5	107.5	115.2	131.4
Korea	KRW	266.3	708.0	1 130.6	929.5	1 155.4	1 131.3	1 165.3	1 180.1	1 144.5	1 291.4
Latvia	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Lithuania	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Luxembourg	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Mexico	MXN	0.0	2.8	9.5	10.9	12.6	15.9	19.2	21.4	20.2	20.1
Netherlands	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
New Zealand	NZD	0.7	1.7	2.3	1.4	1.3	1.4	1.5	1.5	1.5	1.6
Norway	NOK	7.2	6.3	8.8	5.9	6.0	8.1	8.8	9.4	8.6	9.6
Poland	PLN	0.0	1.0	4.3	2.8	3.0	3.8	3.8	3.9	3.9	4.5
Portugal	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Slovak Republic	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Slovenia	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Spain	EUR	..	0.8	1.1	0.7	0.8	0.9	0.9	0.9	0.8	1.0
Sweden	SEK	5.2	5.9	9.2	6.8	7.2	8.4	9.5	9.2	8.6	10.1
Switzerland	CHF	4.3	1.4	1.7	1.2	1.0	1.0	1.0	0.9	0.9	1.0
Türkiye	TRY	0.0	0.0	0.6	1.3	1.5	2.7	5.7	7.0	8.9	16.6
United Kingdom	GBP	0.4	0.6	0.7	0.5	0.6	0.7	0.8	0.8	0.7	0.8
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.

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