退休储蓄财政激励措施年度调查：2025年国家概况

Country profiles 2025 This work is published under the responsibility of theSecretary-General of the OECD. The opinionsexpressed and arguments employed herein do not necessarily reflect the official views of the Membercountries of the OECD. This document, as well as any data and map included herein, are without prejudice to thestatus of orsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeliauthorities.The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements in the West Bank under the terms of international law. Photo credits:©Nenad Cavoski/Getty Images © OECD2025 Attribution4.0 International (CCBY4.0) This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must citethe original work, identify changes to the original and add the following text:In the event of anydiscrepancy between the original work and the translation, only the text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views oftheOECD or of its Membercountries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your Foreword Most OECDcountries provide financial incentives to encourage individuals to save for retirement. Theseincentives can take two forms. Tax incentives are indirect subsidies provided through the tax code. Theyarise when the tax treatment of retirement savings deviates from the tax treatment of traditional forms ofsavings. Non-tax incentives, mainly matching contributions and fixed nominal subsidies,are directgovernment payments into the pension account of eligible individuals. This report provides an annual overview of the tax treatment of retirement savings in OECDcountriesandfour accession countries.1It also covers non-tax financial incentives provided to individuals to encouragethem to save for retirement in asset-backed pension plans. The information refers to the rules applicableas ofJuly 2025. This reporthas been developedby the Capital Markets and Financial InstitutionsDivisionofthe OECDDirectorate for Financial and Enterprise Affairs. It waspreparedby Stéphanie Payetunder the supervisionof Pablo Antolín, Head oftheInsurance and PensionsUnit,andSerdarÇelik, Head ofDivision. Theinformation gathered in this report wasupdated by Delegates to the OECD Working Party onInsuranceandPensions during the second part of 2025. Table of contents Foreword3 1 Introduction7 2 Country profiles8 2.1. Australia2.2. Austria2.3. Belgium2.4. Canada2.5. Chile2.6. Colombia2.7. CostaRica2.8. CzechRepublic (Czechia)2.9. Denmark2.10. Estonia2.11. Finland2.12. France2.13. Germany2.14. Greece2.15. Hungary2.16. Iceland2.17. Ireland2.18. Israel2.19. Italy2.20. Japan2.21. Korea2.22. Latvia2.23. Lithuania2.24. Luxembourg2.25. Mexico2.26. Netherlands2.27. New Zealand2.28. Norway2.29. Poland2.30. Portugal2.31. Slovak Republic2.32. Slovenia2.33. Spain2.34. Sweden 2.35. Switzerland1002.36. Republic of Türkiye (Türkiye)1022.37. United Kingdom1052.38. United States1082.39. Bulgaria1162.40. Croatia1172.41. Peru1202.42. Romania122 References 126 Notes FIGURES Figure2.1. Structure of the asset-backed pension system in Australia8Figure2.2. Structure of the asset-backed pension system in Austria14Figure2.3. Structure of the asset-backed pension system in Belgium17Figure2.4. Structure of the asset-backed pension system in Canada21Figure2.5. Structure of the asset-backed pension system in Chile24Figure2.6. Structureof the asset-backed pension system in Colombia27Figure2.7. Structure of the asset-backed pension system in CostaRica29Figure2.8. Structure of the asset-backed pension system in Czechia31Figure2.9. Structure of the asset-backed pension system in Denmark34Figure2.10. Structure of the asset-backed pension system in Estonia36Figure2.11. Structure of the asset-backed pension system in Finland38Figure2.12. Structure of the asset-backed pension system in France40Figure2.13. Structure of the asset-backed pension system in Germany44Figure2.14. Structure of the asset-backed pension system in Greece49Figure2.15. Structure of the asset-backed pension system in Hungary51Figur