Top-marginal income tax rate by country
Top marginal income tax rates for residents in major creator-economy countries. Includes federal + state/regional combined where applicable. Source: OECD Tax Database 2026, country tax authorities.
| Country | Top rate | SE / Payroll tax |
|---|---|---|
| United States (CA resident) | 50.3% | 15.3% |
| United Kingdom | 45% | 9% Class 4 NI |
| Canada (ON resident) | 53.5% | 10.9% CPP+EI |
| Australia | 45% | 2% Medicare |
| Germany | 47.5% | 19.65% SI |