Facts
- Combined corporate income tax rate
- 29.9 % (2023)
- Top statutory personal income tax rate
- 47.5 % (2022)
- Tax revenue, % of GDP
- 10.9 % (2024)
- Top marginal rate incl. employee social security
- 47.5 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 15.8 % (2023)
- Corporate income tax rate, sub-central
- 14.1 % (2023)
- Central CIT rate net of sub-central deduction
- 15.8 % (2023)
- Central CIT rate excluding surtax
- 15.0 % (2023)
- Top marginal income tax rate (PIT only)
- 47.5 % (2022)
- Top rate threshold, × average wage
- 5.29× (2022)
- Average annual wage, US$ PPP
- $74,534 (2022)
- Average annual wage, national currency
- 55,041 (2022)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 45.2 % (2024)
- Taxes on goods and services, % of value added
- 6.7 % (2024)
- ISO code
- DEU
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 15.8 % |
| 2022 | 15.8 % |
| 2021 | 15.8 % |
| 2020 | 15.8 % |
| 2019 | 15.8 % |
| 2018 | 15.8 % |
| 2017 | 15.8 % |
| 2016 | 15.8 % |
| 2015 | 15.8 % |
| 2014 | 15.8 % |
| 2013 | 15.8 % |
| 2012 | 15.8 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 29.9 % |
| 2022 | 29.9 % |
| 2021 | 29.9 % |
| 2020 | 29.8 % |
| 2019 | 29.9 % |
| 2018 | 29.9 % |
| 2017 | 29.9 % |
| 2016 | 29.8 % |
| 2015 | 29.8 % |
| 2014 | 29.7 % |
| 2013 | 29.6 % |
| 2012 | 29.6 % |
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 10.9 % |
| 2023 | 10.7 % |
| 2022 | 11.3 % |
| 2021 | 11.5 % |
| 2020 | 11.2 % |
| 2019 | 11.9 % |
| 2018 | 12.0 % |
| 2017 | 12.0 % |
| 2016 | 11.8 % |
| 2015 | 12.0 % |
| 2014 | 12.1 % |
| 2013 | 12.1 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 45.2 % |
| 2023 | 45.3 % |
| 2022 | 45.5 % |
| 2021 | 44.3 % |
| 2020 | 44.7 % |
| 2019 | 43.2 % |
| 2018 | 42.9 % |
| 2017 | 41.7 % |
| 2016 | 41.2 % |
| 2015 | 39.4 % |
| 2014 | 38.5 % |
| 2013 | 38.4 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 6.7 % |
| 2023 | 6.5 % |
| 2022 | 6.9 % |
| 2021 | 7.2 % |
| 2020 | 6.9 % |
| 2019 | 7.6 % |
| 2018 | 7.7 % |
| 2017 | 7.9 % |
| 2016 | 7.9 % |
| 2015 | 8.2 % |
| 2014 | 8.4 % |
| 2013 | 8.4 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $74,534 |
| 2021 | $71,488 |
| 2020 | $68,407 |
| 2019 | $69,749 |
| 2018 | $68,455 |
| 2017 | $65,657 |
| 2016 | $63,911 |
| 2015 | $60,530 |
| 2014 | $59,784 |
| 2013 | $57,952 |
| 2012 | $56,399 |
| 2011 | $54,898 |