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Introduction

This section presents administrative data from personal income tax returns. The data cover declared income, taxable income, personal income tax liabilities, and selected characteristics of taxpayers, including their sources of income and tax category. Because the data are based on tax returns, they capture income reported to the tax authorities rather than all income generated in the economy.

Key aggregates

The first graph shows the evolution of the number of tax filers.

The second graph shows the evolution of total declared income, taxable income, and personal income tax, both in aggregate and on a per-tax-return basis.

The third graph shows the evolution of the average personal income tax rate.

Sources of declared income

The next graph presents a breakdown of personal income by its main sources.

Income and taxation by income bracket

The next graph shows the evolution of the number of tax filers by income bracket.

The next graph shows the evolution of declared income by income bracket.

The next graph shows the evolution of average declared income by income bracket.

The next graph shows the evolution of personal income tax by income bracket.

The next graph shows the evolution of the average tax rate by income bracket.

Income and taxation by taxpayer category

The next graph shows the evolution of the number of tax filers by taxpayer category.

The next graph shows the evolution of declared income by taxpayer category.

The next graph shows the evolution of average declared income by taxpayer category.

The next graph shows the evolution of personal income tax by taxpayer category.

The next graph shows the evolution of the average tax rate by taxpayer category.