{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"de-income-tax-rate","url":"https://apiardata.com/statistics/de-income-tax-rate","html_url":"https://apiardata.com/statistics/de-income-tax-rate/","title":"Germany Income Tax and Social Contributions (2025)","description":"Germany's Income Tax and Social Contributions: 38.7 % of gross earnings (tax + employee contributions) in 2025, +1.2pp YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Germany","2025"],"publisher":"OECD","frequency":"Annual","geography":"Germany","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"Germany Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"Germany"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Germany (2025)","value":"38.7","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"up","value":"+1.2pp YoY"}},{"label":"YoY Change","value":"+1.2pp","unit":"percentage points"},{"label":"Trend","value":"up","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"Germany Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":43.200817},{"period":"2001","value":42.02691},{"period":"2002","value":42.660082},{"period":"2003","value":43.367702},{"period":"2004","value":42.276745},{"period":"2005","value":42.214225},{"period":"2006","value":42.514887},{"period":"2007","value":42.157918},{"period":"2008","value":41.849988},{"period":"2009","value":41.205296},{"period":"2010","value":39.203424},{"period":"2011","value":39.750485},{"period":"2012","value":39.798164},{"period":"2013","value":39.48549},{"period":"2014","value":39.544437},{"period":"2015","value":39.680032},{"period":"2016","value":39.73738},{"period":"2017","value":39.736953},{"period":"2018","value":39.679015},{"period":"2019","value":39.215714},{"period":"2020","value":38.641284},{"period":"2021","value":37.783712},{"period":"2022","value":38.479565},{"period":"2023","value":37.266822},{"period":"2024","value":37.45737},{"period":"2025","value":38.677081}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"38.7","yoyChange":"+1.2pp"},{"year":"2024","value":"37.5","yoyChange":"+0.2pp"},{"year":"2023","value":"37.3","yoyChange":"-1.2pp"},{"year":"2022","value":"38.5","yoyChange":"+0.7pp"},{"year":"2021","value":"37.8","yoyChange":"-0.8pp"},{"year":"2020","value":"38.6","yoyChange":"-0.6pp"},{"year":"2019","value":"39.2","yoyChange":"-0.5pp"},{"year":"2018","value":"39.7","yoyChange":"unchanged"},{"year":"2017","value":"39.7","yoyChange":"unchanged"},{"year":"2016","value":"39.7","yoyChange":"unchanged"},{"year":"2015","value":"39.7","yoyChange":"+0.2pp"},{"year":"2014","value":"39.5","yoyChange":"unchanged"},{"year":"2013","value":"39.5","yoyChange":"-0.3pp"},{"year":"2012","value":"39.8","yoyChange":"unchanged"},{"year":"2011","value":"39.8","yoyChange":"+0.6pp"},{"year":"2010","value":"39.2","yoyChange":"-2.0pp"},{"year":"2009","value":"41.2","yoyChange":"-0.6pp"},{"year":"2008","value":"41.8","yoyChange":"-0.4pp"},{"year":"2007","value":"42.2","yoyChange":"-0.3pp"},{"year":"2006","value":"42.5","yoyChange":"+0.3pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"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. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 43.4 % of gross earnings (tax + employee contributions) in 2003 and reached its lowest recorded value of 37.3 in 2023. The latest reading of 38.7 in 2025 represents a change of +1.2pp."}]}