Average personal income tax and social security contribution rates on gross labour income - TABLE_I5

Data - OECD

Last observation: 2022 (N = 1064)

First observation: 2000 (N = 1064)

Last data update: 02 août 2026, 09:15

Last compile: 03 sept. 2026, 00:21

Structure

COU

INCOMEAW

AVGRATES

TIME_FORMAT

Table

TABLE_I5 |>
  filter(AVGRATES %in% c("EMPLOYEE_SSC", "EMPLOYER_SSC"),
         obsTime == "2018") |>
  left_join(TABLE_I5_var$COU, by = "COU") |>
  mutate(obsValue = round(obsValue, 1),
         INCOMEAW = paste(INCOMEAW, "% Avg Wage"),
         AVGRATES = gsub("_SSC", "", AVGRATES) |> str_to_title()) |>
  select(Country = Cou, `Who` = AVGRATES, `% of Avg Wage` = INCOMEAW, obsValue) |>
  spread(`% of Avg Wage`, obsValue) %>%
  {if (is_html_output()) datatable(., filter = 'top', rownames = F) else .}

Germany

TABLE_I5 |>
  filter(COU == "DEU",
         AVGRATES == "ALL_IN") |>
  year_to_date() |>
  left_join(tibble(INCOMEAW = c("67", "100", "133", "167"),
                   Incomeaw = c(" 67% of Avg Wage",
                                "100% of Avg Wage",
                                "133% of Avg Wage",
                                "167% of Avg Wage")), by = "INCOMEAW") |>
  mutate(obsValue = obsValue/100) |>
  ggplot() + geom_line(aes(x = date, y = obsValue, color = Incomeaw)) +
  scale_color_manual(values = viridis(5)[1:4]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.8, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 70, 2),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Average personal inc. tax and SSC on gross labour income (%)") + xlab("")

France

TABLE_I5 |>
  filter(COU == "FRA",
         AVGRATES == "ALL_IN") |>
  year_to_date() |>
  left_join(tibble(INCOMEAW = c("67", "100", "133", "167"),
                   Incomeaw = c(" 67% of Avg Wage",
                                "100% of Avg Wage",
                                "133% of Avg Wage",
                                "167% of Avg Wage")), by = "INCOMEAW") |>
  mutate(obsValue = obsValue/100) |>
  ggplot() + geom_line(aes(x = date, y = obsValue, color = Incomeaw)) +
  scale_color_manual(values = viridis(5)[1:4]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.8),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 70, 2),
                     labels = percent_format(accuracy = 1),
                     limits = c(0.2, 0.4)) + 
  ylab("Average personal inc. tax and SSC rates on gross labour income") + xlab("")