{
  "ok": true,
  "metric": "pitTop",
  "rows": [
    {
      "country": "JP",
      "name": "Japan",
      "flag": "🇯🇵",
      "value": 55.95,
      "year": 2025,
      "rank": 1
    },
    {
      "country": "DK",
      "name": "Denmark",
      "flag": "🇩🇰",
      "value": 55.9,
      "year": 2025,
      "rank": 2
    },
    {
      "country": "FR",
      "name": "France",
      "flag": "🇫🇷",
      "value": 55.37,
      "year": 2025,
      "rank": 3
    },
    {
      "country": "CA",
      "name": "Canada",
      "flag": "🇨🇦",
      "value": 53.53,
      "year": 2025,
      "rank": 4
    },
    {
      "country": "PT",
      "name": "Portugal",
      "flag": "🇵🇹",
      "value": 53,
      "year": 2025,
      "rank": 5
    },
    {
      "country": "SE",
      "name": "Sweden",
      "flag": "🇸🇪",
      "value": 52.41,
      "year": 2025,
      "rank": 6
    },
    {
      "country": "KR",
      "name": "South Korea",
      "flag": "🇰🇷",
      "value": 49.5,
      "year": 2025,
      "rank": 7
    },
    {
      "country": "NL",
      "name": "Netherlands",
      "flag": "🇳🇱",
      "value": 49.5,
      "year": 2025,
      "rank": 8
    },
    {
      "country": "ES",
      "name": "Spain",
      "flag": "🇪🇸",
      "value": 48.58,
      "year": 2025,
      "rank": 9
    },
    {
      "country": "IE",
      "name": "Ireland",
      "flag": "🇮🇪",
      "value": 48,
      "year": 2025,
      "rank": 10
    },
    {
      "country": "DE",
      "name": "Germany",
      "flag": "🇩🇪",
      "value": 47.48,
      "year": 2025,
      "rank": 11
    },
    {
      "country": "IT",
      "name": "Italy",
      "flag": "🇮🇹",
      "value": 47.23,
      "year": 2025,
      "rank": 12
    },
    {
      "country": "AU",
      "name": "Australia",
      "flag": "🇦🇺",
      "value": 47,
      "year": 2025,
      "rank": 13
    },
    {
      "country": "GB",
      "name": "United Kingdom",
      "flag": "🇬🇧",
      "value": 45,
      "year": 2025,
      "rank": 14
    },
    {
      "country": "GR",
      "name": "Greece",
      "flag": "🇬🇷",
      "value": 44,
      "year": 2025,
      "rank": 15
    },
    {
      "country": "US",
      "name": "United States",
      "flag": "🇺🇸",
      "value": 43.65,
      "year": 2025,
      "rank": 16
    },
    {
      "country": "CH",
      "name": "Switzerland",
      "flag": "🇨🇭",
      "value": 41.41,
      "year": 2025,
      "rank": 17
    },
    {
      "country": "TR",
      "name": "Türkiye",
      "flag": "🇹🇷",
      "value": 40.76,
      "year": 2025,
      "rank": 18
    },
    {
      "country": "CL",
      "name": "Chile",
      "flag": "🇨🇱",
      "value": 40,
      "year": 2025,
      "rank": 19
    },
    {
      "country": "NO",
      "name": "Norway",
      "flag": "🇳🇴",
      "value": 39.7,
      "year": 2025,
      "rank": 20
    },
    {
      "country": "CO",
      "name": "Colombia",
      "flag": "🇨🇴",
      "value": 39,
      "year": 2025,
      "rank": 21
    },
    {
      "country": "NZ",
      "name": "New Zealand",
      "flag": "🇳🇿",
      "value": 39,
      "year": 2025,
      "rank": 22
    },
    {
      "country": "MX",
      "name": "Mexico",
      "flag": "🇲🇽",
      "value": 35,
      "year": 2025,
      "rank": 23
    },
    {
      "country": "PL",
      "name": "Poland",
      "flag": "🇵🇱",
      "value": 32,
      "year": 2025,
      "rank": 24
    },
    {
      "country": "CZ",
      "name": "Czechia",
      "flag": "🇨🇿",
      "value": 23,
      "year": 2025,
      "rank": 25
    },
    {
      "country": "HU",
      "name": "Hungary",
      "flag": "🇭🇺",
      "value": 15,
      "year": 2025,
      "rank": 26
    }
  ],
  "caveats": [
    "Statutory rates and legal indicators as published by the named source, for information only. This is not legal or tax advice; how a rule applies to a person or a company depends on facts this tool does not hold.",
    "Rates are statutory, not effective: incentives, surtaxes, special regimes, treaty relief and sub-national variation beyond the averaged combined rate are not modelled.",
    "The top-rate threshold is expressed as a multiple of the country's average wage (OECD's definition), which is what makes it comparable across currencies; the absolute figure is that multiple times the average wage shown."
  ],
  "params": {
    "metrics": [
      "corporateCombined",
      "corporateCentral",
      "smallBusiness",
      "pitTop",
      "pitThreshold",
      "pitMarginalAtThreshold"
    ],
    "corporateCountries": [
      "AE",
      "AR",
      "AU",
      "BR",
      "CA",
      "CH",
      "CL",
      "CN",
      "CO",
      "CZ",
      "DE",
      "DK",
      "EG",
      "ES",
      "FR",
      "GB",
      "GR",
      "HU",
      "ID",
      "IE",
      "IN",
      "IT",
      "JP",
      "KR",
      "MX",
      "MY",
      "NG",
      "NL",
      "NO",
      "NZ",
      "PH",
      "PL",
      "PT",
      "SA",
      "SE",
      "SG",
      "TH",
      "TR",
      "US",
      "VN",
      "ZA"
    ],
    "personalCountries": [
      "AU",
      "CA",
      "CH",
      "CL",
      "CO",
      "CZ",
      "DE",
      "DK",
      "ES",
      "FR",
      "GB",
      "GR",
      "HU",
      "IE",
      "IT",
      "JP",
      "KR",
      "MX",
      "NL",
      "NO",
      "NZ",
      "PL",
      "PT",
      "SE",
      "TR",
      "US"
    ]
  },
  "attribution": {
    "sources": [
      {
        "id": "oecd-cit",
        "label": "OECD Corporate Tax Statistics",
        "attribution": "Statutory corporate income tax rates — combined central and sub-national, central only, and targeted small-business rates where they exist — from OECD Corporate Tax Statistics (DSD_TAX_CIT).",
        "updated": "2026-09-04",
        "url": "https://www.oecd.org/en/data/datasets/corporate-tax-statistics-database.html"
      },
      {
        "id": "oecd-pit",
        "label": "OECD Tax Database — top personal income tax rate",
        "attribution": "Top statutory personal income tax rate and the earnings threshold at which it applies, as a multiple of the average wage, with marginal rates at that threshold, from the OECD Tax Database (DSD_TAX_PIT). OECD members only.",
        "updated": "2026-09-04",
        "url": "https://www.oecd.org/en/data/datasets/tax-database.html"
      }
    ],
    "citation": "Geo-Parity — Top Income-Tax Rate & Threshold. Data: OECD Corporate Tax Statistics and OECD Tax Database — top personal income tax rate. https://geo-parity.com/rules/?tab=income",
    "permalink": "https://geo-parity.com/rules/?tab=income",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}