Germany — corporate tax, VAT, and dividend treatment
Germany corporate income tax (30%), VAT (19%), and dividend withholding (26.375%), with cross-country context.
Country notes
Federal Körperschaftsteuer is 15% with a 5.5% solidarity surcharge on top (combined 15.825%). Municipal Gewerbesteuer (trade tax) adds a base 3.5% multiplied by a municipality multiplier (Hebesatz), typically producing combined effective corporate tax of about 30% in Berlin, ~32% in Frankfurt, ~33% in Munich. The federal CIT rate is scheduled to decline progressively to 10% by 2032 under post-2025 reforms.
Key data
| Corporate income tax | 30% |
|---|---|
| Standard VAT | 19% |
| Dividend withholding (default) | 26.375% |
| Currency | EUR |
| EU member | Yes |
Cross-country context
| Corporate income tax | 30% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #13 of 13 |
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Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- Bundesministerium der Finanzen — Federal Ministry of Finance — Germany (accessed )
- European Commission — European Commission — policy and country information (accessed )
- Eurostat — Eurostat — official statistics of the European Union (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
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