Revenue Statistics 2025 : Disentangling Personal Income Tax Revenue in OECD Countries

Foreword 3

Executive summary 9

1 Tax revenue trends 1965-2024 11
 Introduction 12
 Tax-to-GDP ratios in 2024 (preliminary data) 12
 Tax-to-GDP ratios for 2023 (final data) 18
 Tax structures 20
 Taxes by level of government 24
 Non-wastable tax credits 29
 Financing of social security-type benefits in OECD countries 31
 References 33
 Notes 34

2 Disentangling personal income tax revenue in OECD countries 35
 Introduction 36
 The value of disentangling PIT revenue data by income source 36
 Disentangling revenue by income source: the PIT Split 40
 Disaggregating PIT revenue in OECD countries by income source: Key findings 42
 Conclusion 47
 References 49
 Notes 51

3 Tax levels and tax structures, 1965-2024 53

4 Country tables, 1990-2023 75
 Tax revenue and % of GDP by selected tax category and by level of government 76
 Memorandum tables 153

5 Detailed country tables, 1965-2023 156
 Tax revenues 157
 Memorandum tables 281

6 Tax revenues by subsectors of general government 295
 Country tables 1975, 1995, 2005, 2015 and 2023 296

Annex A The OECD classification of taxes and interpretative guide 335