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.