Personal income tax (PIT) and social security contributions (SSC) in Germany
Germany: Personal income tax (PIT) and social security contributions (SSC) was 49.26 Percentage of labour costs in 2025. ▼ Falling
Personal income tax (PIT) and social security contributions (SSC) in Germany, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.
Analysis
The most recent figure for personal income tax (pit) and social security contributions (ssc) in Germany is 49.26 Percentage of labour costs, measured in 2025.
The figure is up 2.8% on the previous year and down 0.4% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Germany peaked at 53.2 Percentage of labour costs in 2003 and was at its lowest, 47.71 Percentage of labour costs, in 2023.
That places Germany 2nd out of 29 countries with data for 2025, putting it in the top 10%.
The long-run direction has been consistently falling across the 26 years of available data.
Personal income tax (PIT) and social security contributions (SSC) in Germany, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 52.86 Percentage of labour costs | — |
| 2001 | 51.91 Percentage of labour costs | -1.8% |
| 2002 | 52.47 Percentage of labour costs | +1.1% |
| 2003 | 53.2 Percentage of labour costs | +1.4% |
| 2004 | 52.24 Percentage of labour costs | -1.8% |
| 2005 | 52.13 Percentage of labour costs | -0.2% |
| 2006 | 52.31 Percentage of labour costs | +0.3% |
| 2007 | 51.8 Percentage of labour costs | -1.0% |
| 2008 | 51.34 Percentage of labour costs | -0.9% |
| 2009 | 50.79 Percentage of labour costs | -1.1% |
| 2010 | 49.05 Percentage of labour costs | -3.4% |
| 2011 | 49.68 Percentage of labour costs | +1.3% |
| 2012 | 49.65 Percentage of labour costs | -0.0% |
| 2013 | 49.26 Percentage of labour costs | -0.8% |
| 2014 | 49.31 Percentage of labour costs | +0.1% |
| 2015 | 49.45 Percentage of labour costs | +0.3% |
| 2016 | 49.5 Percentage of labour costs | +0.1% |
| 2017 | 49.54 Percentage of labour costs | +0.1% |
| 2018 | 49.47 Percentage of labour costs | -0.1% |
| 2019 | 49.27 Percentage of labour costs | -0.4% |
| 2020 | 48.81 Percentage of labour costs | -0.9% |
| 2021 | 48.14 Percentage of labour costs | -1.4% |
| 2022 | 48.72 Percentage of labour costs | +1.2% |
| 2023 | 47.71 Percentage of labour costs | -2.1% |
| 2024 | 47.93 Percentage of labour costs | +0.4% |
| 2025 | 49.26 Percentage of labour costs | +2.8% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 52.11 Percentage of labour costs | 50.79 Percentage of labour costs | 53.2 Percentage of labour costs | 10 |
| 2010s | 49.42 Percentage of labour costs | 49.05 Percentage of labour costs | 49.68 Percentage of labour costs | 10 |
| 2020s | 48.43 Percentage of labour costs | 47.71 Percentage of labour costs | 49.26 Percentage of labour costs | 6 |
Countries ranked near Germany
- 1 Belgium 52.48 Percentage of labour costs compare
- 1 Slovenia 45.3 Percentage of labour costs compare
- 2 Estonia 42.64 Percentage of labour costs compare
- 3 France 47.18 Percentage of labour costs compare
- 3 Türkiye 40.33 Percentage of labour costs compare
- 4 Austria 47.09 Percentage of labour costs compare
- 4 Latvia 40.14 Percentage of labour costs compare
- 5 Italy 45.76 Percentage of labour costs compare
- 5 Lithuania 39.79 Percentage of labour costs compare
More economy & growth data for Germany
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.7761 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.6565 Percent per annum (2029)
- Exports of goods and services (current LCU), annual growth rate 0.7655 % change on previous year (2025)
- Exports of goods and services (current LCU), per unit of GDP 0.3578 current LCU per US$ of GDP (2025)
- Exports of goods and services (current LCU), per capita 21,648 current LCU per person (2025)
- Exports of goods and services (constant 2015 US$), annual growth rate -0.4432 % change on previous year (2025)
- Exports of goods and services (constant 2015 US$), per unit of GDP 0.3189 constant 2015 US$ per US$ of GDP (2025)
- Exports of goods and services (constant 2015 US$), per capita 19,292 constant 2015 US$ per person (2025)
- Gross fixed capital formation (current US$), annual growth rate 7.02 % change on previous year (2025)
- Gross fixed capital formation (current US$), per unit of GDP 0.2031 current US$ per US$ of GDP (2025)
Frequently asked questions
- What is personal income tax (pit) and social security contributions (ssc) in Germany?
- Personal income tax (pit) and social security contributions (ssc) in Germany was 49.26 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Germany?
- The highest recorded value was 53.2 Percentage of labour costs in 2003.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Germany?
- The lowest recorded value was 47.71 Percentage of labour costs in 2023.
- How does Germany rank for personal income tax (pit) and social security contributions (ssc)?
- Germany ranks 2nd out of 29 countries with data for 2025.
- Is personal income tax (pit) and social security contributions (ssc) rising or falling in Germany?
- Over the last ten years it is down 0.4%. The long-run trend across the full record is falling.
- Where does this Germany data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average and marginal rates on gross wage and earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
The average and marginal personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household