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.
Germany ranks 2nd of 29 countries on this measure, 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)
- Final consumption expenditure (constant 2015 US$), per capita 34,105 constant 2015 US$ per person (2025)
- Gross national expenditure (current US$), annual growth rate 9.39 % change on previous year (2025)
- Gross national expenditure (current US$), per unit of GDP 0.9764 current US$ per US$ of GDP (2025)
- Gross national expenditure (current US$), per capita 59,071 current US$ per person (2025)
- Gross national expenditure (current LCU), annual growth rate 4.78 % change on previous year (2025)
- Gross national expenditure (current LCU), per unit of GDP 0.8641 current LCU per US$ of GDP (2025)
- Gross national expenditure (current LCU), per capita 52,276 current LCU per person (2025)
- Gross national expenditure (constant 2015 US$), annual growth rate 1.83 % change on previous year (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 rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
The average 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