Income tax
45% top rate
Tax at a glance
Germania tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
22.5%
Corporate tax
30% headline
VAT (standard)
19%
Bundeszentralamt für Steuern (BZSt) source: https://www.bzst.de/.
Taxes metrics for Germania
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 45% | 277826 |
| Zero-tax threshold | 11604 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 11604 | 0% | Grundfreibetrag 2026 |
| 11604 | 17005 | 14% | Eingangszone (linearer Anstieg von 14% auf 24%) |
| 17005 | 66760 | 24% | Erste Proportionalzone |
| 66760 | 277825 | 42% | Spitzensteuersatz |
| 277825 | 45% | Reichensteuer |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| Rentenversicherung (pension) | 9.3 | 9.3 | 87600 | Beitragsbemessungsgrenze West 2026 = EUR 87,600/yr (EUR 7,300/mo); East EUR 85,200/yr |
| Krankenversicherung (health) | 7.3 | 7.3 | 66150 | + Zusatzbeitrag 0.85% (employer/employee split 50/50) per GKV-Spitzenverband 2026 |
| Arbeitslosenversicherung (unemployment) | 1.3 | 1.3 | 87600 | — |
| Pflegeversicherung (long-term care) | 1.7 | 1.7 | 66150 | + 0.6% childless surcharge (employee only, age 23+) |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 30% | SME rate: |
| Körperschaftsteuer (KSt) | 15% | Uniform federal rate 15% on retained + distributed profits |
| Gewerbesteuer (trade tax) | 7% | Hebesatz-municipal; 7% effective at 400% Hebesatz (avg 3.5-15.6% across cities); Berlin 410%, Hamburg 470%, München 490% — see DE Hebesätze selection per city |
| Solidaritätszuschlag | 5.5% | — |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 19% | Reduced: 7% |
| Capital gains | 25% | Flat withholding (Abgeltungsteuer); 26.375% incl. Solidaritätszuschlag (no Solz below EUR 19,950/yr). Taxed at source, not progressive. |
| Name | Status | Rate | Notes |
|---|---|---|---|
| no_special_regime | n/a | —% | DE has no flat-tax or nomad regime equivalent to NHR/IFICI/Beckham. General progressive tax + Abgeltungsteuer applies. Researcher can claim 30% of salary tax-free for 5 years via §3 Nr. 71 EStG if employed by German research institution. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Bundeszentralamt für Steuern (BZSt) | https://www.bzst.de/ | English |
Local tax examples (DE)
Waldbröl
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Elsdorf
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Linnich
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Herdecke
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Rheinbach
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Bad Münstereifel
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Fonti ufficiali
FAQ
Is this legal, tax or medical advice?
No. This is a sourced data page. Confirm requirements with the official authority linked above.
Why can this page be noindex?
MigrationFit marks thin topic pages noindex until at least 8 publishable country-level metrics are available for this topic.
Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.