Germany vs Japan: Personal income tax (PIT) - top statutory and marginal tax rate — Top

Germany
4.42 Factor of average annual wage
in 2025
Japan
7.67 Factor of average annual wage
in 2025
Germany rank
11th
Japan rank
9th

Personal income tax (PIT) - top statutory and marginal tax rate — Top over time

  • Germany
  • Japan
2468200020122025

How they compare

Japan currently reports 7.67 Factor of average annual wage against 4.42 Factor of average annual wage in Germany, a difference of 3.25 Factor of average annual wage.

That makes Japan's figure about 1.7 times Germany's.

The two have swapped places 2 times across 26 shared years of data; in 2000 it was Japan ahead.

Germany ranks 11th and Japan ranks 9th of 29 countries.

Japan has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Germany Japan Difference Ahead
2000s 2.97 Factor of average annual wage 4.52 Factor of average annual wage 1.55 Factor of average annual wage Japan
2010s 5.67 Factor of average annual wage 6.61 Factor of average annual wage 0.9413 Factor of average annual wage Japan
2020s 5 Factor of average annual wage 8.2 Factor of average annual wage 3.2 Factor of average annual wage Japan

Averages of every year both report within each decade.

Frequently asked questions

Which has higher personal income tax (pit) - top statutory and marginal tax rate — top, Germany or Japan?
Japan, at 7.67 Factor of average annual wage against 4.42 Factor of average annual wage in Germany as of 2025.
What is the difference in personal income tax (pit) - top statutory and marginal tax rate — top between Germany and Japan?
3.25 Factor of average annual wage, with Japan ahead.
How many years of comparable data are there for Germany and Japan?
26 years are reported by both, from 2000 to 2025.
How do Germany and Japan rank globally for personal income tax (pit) - top statutory and marginal tax rate — top?
Germany ranks 11th and Japan ranks 9th of 29 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Germany vs Japan: Personal income tax (PIT) - top statutory and marginal tax rate — Top. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/germany/japan/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household