Personal income tax (PIT) and social security contributions (SSC) in Germany
Germany: Personal income tax (PIT) and social security contributions (SSC) was 48.9 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
Germany recorded 48.9 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025.
Compared with earlier readings it is up 0.9% on the previous year and down 18.8% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Germany peaked at 66.87 Percentage of labour costs in 2003 and was at its lowest, 48.45 Percentage of labour costs, in 2024.
Germany ranks 12th of 29 countries on this measure, in the middle of the range.
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 | 66.17 Percentage of labour costs | — |
| 2001 | 65.39 Percentage of labour costs | -1.2% |
| 2002 | 66.09 Percentage of labour costs | +1.1% |
| 2003 | 66.87 Percentage of labour costs | +1.2% |
| 2004 | 65.9 Percentage of labour costs | -1.4% |
| 2005 | 64.37 Percentage of labour costs | -2.3% |
| 2006 | 64.54 Percentage of labour costs | +0.3% |
| 2007 | 64.08 Percentage of labour costs | -0.7% |
| 2008 | 63.68 Percentage of labour costs | -0.6% |
| 2009 | 63.14 Percentage of labour costs | -0.8% |
| 2010 | 59.59 Percentage of labour costs | -5.6% |
| 2011 | 60.2 Percentage of labour costs | +1.0% |
| 2012 | 60.2 Percentage of labour costs | +0.0% |
| 2013 | 59.88 Percentage of labour costs | -0.5% |
| 2014 | 60.02 Percentage of labour costs | +0.2% |
| 2015 | 60.19 Percentage of labour costs | +0.3% |
| 2016 | 60.18 Percentage of labour costs | -0.0% |
| 2017 | 60.2 Percentage of labour costs | +0.0% |
| 2018 | 60.14 Percentage of labour costs | -0.1% |
| 2019 | 59.91 Percentage of labour costs | -0.4% |
| 2020 | 59.28 Percentage of labour costs | -1.1% |
| 2021 | 58.09 Percentage of labour costs | -2.0% |
| 2022 | 58.92 Percentage of labour costs | +1.4% |
| 2023 | 58.23 Percentage of labour costs | -1.2% |
| 2024 | 48.45 Percentage of labour costs | -16.8% |
| 2025 | 48.9 Percentage of labour costs | +0.9% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 65.02 Percentage of labour costs | 63.14 Percentage of labour costs | 66.87 Percentage of labour costs | 10 |
| 2010s | 60.05 Percentage of labour costs | 59.59 Percentage of labour costs | 60.2 Percentage of labour costs | 10 |
| 2020s | 55.31 Percentage of labour costs | 48.45 Percentage of labour costs | 59.28 Percentage of labour costs | 6 |
Countries ranked near Germany
- 9 Norway 49.91 Percentage of labour costs compare
- 10 Spain 49.66 Percentage of labour costs compare
- 11 United Kingdom of Great Britain and Northern Ireland 49.57 Percentage of labour costs compare
- 13 Sweden 48.57 Percentage of labour costs compare
- 14 Portugal 47.8 Percentage of labour costs compare
- 15 Israel 47.18 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)
- Total reserves minus gold (current US$), annual growth rate 5.1 % change on previous year (2025)
- Total reserves minus gold (current US$), per unit of GDP 0.0201 current US$ per US$ of GDP (2025)
- Total reserves minus gold (current US$), per capita 1,218 current US$ per person (2025)
- General government final consumption expenditure (current US$) 10.39 % change on previous year (2025)
- General government final consumption expenditure (current US$), per 0.2251 current US$ per US$ of GDP (2025)
- General government final consumption expenditure (current US$), per 13,621 current US$ per person (2025)
- General government final consumption expenditure (current LCU) 5.74 % change on previous year (2025)
- General government final consumption expenditure (current LCU), per 0.1992 current LCU 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 48.9 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 66.87 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 48.45 Percentage of labour costs in 2024.
- How does Germany rank for personal income tax (pit) and social security contributions (ssc)?
- Germany ranks 12th 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 18.8%. 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) - marginal rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
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 AW/APW. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household