United States (2025)
24.3
% of gross earnings (tax + employee contributions)
-0.1pp YoY
YoY Change
-0.1pp
percentage points
Trend
down
Series length
26
years of data

Data

United States Income Tax and Social Contributions (2025) — source data. OECD.
Year % of gross earnings (tax + employee contributions) YoY Change
2025 24.3 -0.1pp
2024 24.4 +0.1pp
2023 24.3 -0.5pp
2022 24.8 +0.1pp
2021 24.7 +0.4pp
2020 24.3 +0.4pp
2019 23.9 +0.1pp
2018 23.8 -2.3pp
2017 26.1 +0.3pp
2016 25.8 +0.2pp
2015 25.6 unchanged
2014 25.6 +0.1pp
2013 25.5 +1.9pp
2012 23.6 unchanged
2011 23.6 -1pp
2010 24.6 +0.4pp
2009 24.2 -1.1pp
2008 25.3 +0.5pp
2007 24.8 +0.4pp
2006 24.4 +0.1pp

About this Dataset

United States recorded 24.3 % of gross earnings (tax + employee contributions) in 2025. The latest change was -0.1pp. Across 2000–2025 the series ranges from 23.6 % of gross earnings (tax + employee contributions) in 2011 to 26.1 % of gross earnings (tax + employee contributions) in 2017.

This page tracks the combined personal income tax and employee social security contribution rate in United States 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 States 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 26.1 % of gross earnings (tax + employee contributions) in 2017 and reached its lowest recorded value of 23.6 % of gross earnings (tax + employee contributions) in 2011. The latest reading is 24.3 % of gross earnings (tax + employee contributions) in 2025. The latest change was -0.1pp.