If you are in California, say, add about 5500 without 401(k), 4k with so total income tax is 29k, or 22k maxing out tax deferral.
So effective rate is about double what you quote, at least for single filing.
But in a state like TN or FL that don’t have that burden, it’s far less. Just for my main FTE in TN for 2020, I paid 12.5k on 150k (I also have 3 kids, so there is some tax credit there).
Its top marginal rate is 2.3% higher than Hawai’is, but also kicks in at almost 3× the taxable income (nearly $600K).
Its rate is lower than Oregon's from where Oregon's top rate kicks in to more than double that income. Its bottom nonzero rate is below the rates of the states that have flat income taxes.
> And I’m guessing some of the bigger cities have city tax as well.
Well, if by “some of the major cities” you mean “the single combined city and county”, sure. But only that one.
So effective net income from a $150k job, barring deductions, in California is $98k (Oregon is virtually identical give or take $100) vs Hawaii at $100k.
E.g. as a employee people often include taxes and other side costs including rent insurance and health insurance into one blob. On the other hand in the US health insurance is often more costly and covers less.
So just running into some non trivial but not to big health issues can easily make the average cost of living over time worse then in Germany.
But without question the "cost for what you get" value isn't the best in Germany, some EU countries have better ratios, e.g. similar cost but a better health system.
That low of a tax rate would only exist in US states with no state income tax.