What the top personal income tax rate is
The top statutory personal income tax rate is the rate that applies to the highest income bracket. It is a statutory rate, not an average: most taxpayers face lower marginal rates, and the top rate may only bite above a high threshold. It also excludes employee social-security contributions, so the total wedge on the highest earners can be larger than the figure shown.
The OECD Tax Database publishes these rates annually. This page ranks every economy the source covers by the latest year available; countries the source does not cover are marked as not tracked on their country page.
Use the page for headline comparison rather than tax planning: schedules differ in how many brackets they have, where each bracket starts, and whether the top rate applies to all income or only to the slice above the threshold. The value shown is the top rate in the schedule the OECD publishes for that country's latest available year — not a rate applied to a person's whole income.
Where the OECD does not publish a top-rate figure for an economy, the country page says Not tracked instead of substituting a national source. That rule holds across every series on this site, and figures are republished unmodified.