Germany Income Tax and Social Contributions (2025)
Germany's Income Tax and Social Contributions: 38.7 % of gross earnings (tax + employee contributions) in 2025, +1.2pp YoY.
Data
| Year | % of gross earnings (tax + employee contributions) | YoY Change |
|---|---|---|
| 2025 | 38.7 | +1.2pp |
| 2024 | 37.5 | +0.2pp |
| 2023 | 37.3 | -1.2pp |
| 2022 | 38.5 | +0.7pp |
| 2021 | 37.8 | -0.8pp |
| 2020 | 38.6 | -0.6pp |
| 2019 | 39.2 | -0.5pp |
| 2018 | 39.7 | unchanged |
| 2017 | 39.7 | unchanged |
| 2016 | 39.7 | unchanged |
| 2015 | 39.7 | +0.2pp |
| 2014 | 39.5 | unchanged |
| 2013 | 39.5 | -0.3pp |
| 2012 | 39.8 | unchanged |
| 2011 | 39.8 | +0.6pp |
| 2010 | 39.2 | -2pp |
| 2009 | 41.2 | -0.6pp |
| 2008 | 41.8 | -0.4pp |
| 2007 | 42.2 | -0.3pp |
| 2006 | 42.5 | +0.3pp |
About this Dataset
Germany recorded 38.7 % of gross earnings (tax + employee contributions) in 2025. The latest change was +1.2pp. Across 2000–2025 the series ranges from 37.3 in 2023 to 43.4 in 2003.
This page tracks the combined personal income tax and employee social security contribution rate in Germany for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.
Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.