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 % of gross earnings (tax + employee contributions) in 2020 to 26.9 % of gross earnings (tax + employee contributions) 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 % of gross earnings (tax + employee contributions) in 2020. The latest reading is 23.1 % of gross earnings (tax + employee contributions) in 2025. The latest change was +1.2pp.