Europese topper: Switzerland 4 ( )

Nederland: 18 ( )

België: 36 ( )

Aantal landen opgenomen in de ranking: 36


The Tax Wedge  is measured as the ratio of the tax paid by an average single employee without children and the total labour cost for the employer for the average single employee without children. In other words, the wage wedge shows the extent to which taxes on work income discourage employment. We have ranked them from low to high, so a first place corresponds to the lowest tax wedge.


Belgium brings up the rear amongst OECD countries, with no-one else near our tax wedge of 52,7%. This is approximately one and a half times the OECD average of 36,1%.

The European leader is Switzerland (22,2%, place 4), although Chile (7%), New Zealand (18.4%) and Mexico (19,7%) are doing even better. However, these last countries are not quite comparable to Belgium.

With 37.7%, the Netherlands are slightly above the OECD average.

OECD, “Tax Wedge (Indictor)”

Year 2018
1 Chile
2 New Zealand
3 Mexico
4 Switzerland
5 Israel
6 Korea
7 Australia
8 United States
9 Canada
10 United Kingdom
11 Japan
12 Ireland
13 Iceland
14 Denmark
15 Poland
16 Norway
17 Estonia
18 Netherlands
19 Luxembourg
20 Turkey
36 Belgium