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 in 2011 to 26.1 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 in 2011. The latest reading of 24.3 in 2025 represents a change of -0.1pp.