Country | Income as a percentage of the average wage | Marginal tax rates and wedges | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 |
Germany | 133 | Total tax wedge | 59.736 | 58.796 | 58.469 | 57.524 | 56.722 | 57.363 | 57.493 | 57.11 | 57.373 | 57.306 | 57.156 | 57.007 |
This dataset reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers. The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).