Germany 2023

Facts

Combined corporate income tax rate

29.9 %

Tax revenue, % of GDP

10.7 %

Country

Germany

Year

2023

Corporate income tax rate, central government

15.8 %

Corporate income tax rate, sub-central

14.1 %

Central CIT rate net of sub-central deduction

15.8 %

Central CIT rate excluding surtax

15.0 %

Taxes on income, profits and capital gains, % of revenue

45.3 %

Taxes on goods and services, % of value added

6.5 %

Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)