United Kingdom (2025)
23.1
% of gross earnings (tax + employee contributions)
+1.2pp YoY
YoY Change
+1.2pp
percentage points
Trend
up
Series length
26
years of data

Data

United Kingdom Income Tax and Social Contributions (2025) — source data. OECD.
Year % of gross earnings (tax + employee contributions) YoY Change
2025 23.1 +1.2pp
2024 21.9 -1.5pp
2023 23.4 -0.4pp
2022 23.8 +0.4pp
2021 23.4 +5pp
2020 18.4 -5pp
2019 23.4 -0.1pp
2018 23.5 unchanged
2017 23.5 unchanged
2016 23.5 +0.1pp
2015 23.4 -0.2pp
2014 23.6 -0.4pp
2013 24 -0.7pp
2012 24.7 -0.4pp
2011 25.1 -0.3pp
2010 25.4 +0.2pp
2009 25.2 -0.4pp
2008 25.6 +1.5pp
2007 24.1 -2.8pp
2006 26.9 unchanged

About this Dataset

United Kingdom recorded 23.1 % of gross earnings (tax + employee contributions) in 2025. The latest change was +1.2pp. Across 2000–2025 the series ranges from 18.4 in 2020 to 26.9 in 2006.

This page tracks the combined personal income tax and employee social security contribution rate in United Kingdom 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.

Frequently Asked Questions

This page tracks the combined personal income tax and employee social security contribution rate in United Kingdom 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.

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).

The series peaked at 26.9 % of gross earnings (tax + employee contributions) in 2006 and reached its lowest recorded value of 18.4 in 2020. The latest reading of 23.1 in 2025 represents a change of +1.2pp.