{"id":5199,"date":"2026-03-04T12:20:00","date_gmt":"2026-03-04T11:20:00","guid":{"rendered":"https:\/\/www.benefitax.de\/important-tax-rates\/"},"modified":"2026-03-04T12:26:41","modified_gmt":"2026-03-04T11:26:41","slug":"important-tax-rates-in-germany","status":"publish","type":"page","link":"https:\/\/www.benefitax.de\/en\/important-tax-rates-in-germany\/","title":{"rendered":"Important tax rates in Germany"},"content":{"rendered":"\t\t
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Important tax rates in Germany <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Note: Taxes are subject to change. This information has been provided to the best of our knowledge – it is not legally binding. Status of the information: March 2026
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Tax<\/th>From<\/th>To<\/th>Remarks<\/th><\/tr><\/thead>
  • Income tax<\/li><\/ul><\/td>
  • 14%<\/li><\/ul><\/td>
  • 45%<\/li><\/ul><\/td>
  • Top tax rate is only reached at around \u20ac 278 thousand for single assessment. Married couples can use the split rate, i.e. income is added together <\/li><\/ul><\/td><\/tr>
  • Solidarity surcharge<\/li><\/ul><\/td>
  • 0%<\/li><\/ul><\/td>
  • 5,5%<\/li><\/ul><\/td>
  • from income tax (depending on the amount of taxable income and single or joint assessment)<\/li><\/ul><\/td><\/tr>
  • Church tax<\/li><\/ul><\/td>
  • 8%<\/li><\/ul><\/td>
  • 9%<\/li><\/ul><\/td>
  • in Bavaria and Baden-W\u00fcrttemberg 8%, otherwise 9% of income tax<\/li><\/ul><\/td><\/tr>
  • Withholding tax for capital income<\/li><\/ul><\/td>
  • 25%<\/li><\/ul><\/td>
  • 25%<\/li><\/ul><\/td>
  • Fixed tax rate. Is generally not included in income tax <\/li><\/ul><\/td><\/tr>
    • Corporate income tax<\/li><\/ul><\/li><\/ul><\/td>
  • 15%<\/li><\/ul><\/td>
  • 15%<\/li><\/ul><\/td>
  • Applies to corporations (gradual reduction from 2028 by 1% p.a. until 10% is reached)<\/li><\/ul><\/td><\/tr>
  • Capital gains tax<\/li><\/ul><\/td>
  • 0%<\/li><\/ul><\/td>
  • 25%<\/li><\/ul><\/td>
  • Generally 25%, possibly lower according to DBA or parent-subsidiary directive <\/li><\/ul><\/td><\/tr>
  • Trade tax<\/li><\/ul><\/td>
  • 3,5%<\/li><\/ul><\/td>
  • 3,5%<\/li><\/ul><\/td>
  • This is to be multiplied by the assessment rate of the respective municipality<\/li><\/ul><\/td><\/tr>
  • Trade tax rates<\/li><\/ul><\/td>
  • 200%<\/li><\/ul><\/td>
  • 900%<\/li><\/ul><\/td>
  • Miniumumum 200% (planned 280%). The assessment rate in large cities is generally between 400% and 500% <\/li><\/ul><\/td><\/tr>
  • Value added tax<\/li><\/ul><\/td>
  • 7%<\/li><\/ul><\/td>
  • 19%<\/li><\/ul><\/td>
  • a reduced tax rate applies to certain supplies and services<\/li><\/ul><\/td><\/tr>
  • Real estate transfer tax<\/li><\/ul><\/td>
  • 3,5%<\/li><\/ul><\/td>
  • 6,5%<\/li><\/ul><\/td>
  • 3.5% in Bavaria, otherwise 5-6.5% depending on the federal state. Applies to the transfer of real estate and companies with real estate assets<\/li><\/ul><\/td><\/tr>
  • Inheritance tax<\/li><\/ul><\/td>
  • 0,0%<\/li><\/ul><\/td>
  • 50,0%<\/li><\/ul><\/td>
  • Depending on the tax class (degree of relationship) and the amount of the inheritance within 10 years<\/li><\/ul><\/td><\/tr>
  • Property tax<\/li><\/ul><\/td>
  • none<\/li><\/ul><\/td>
  • none<\/li><\/ul><\/td>
  • currently suspended<\/li><\/ul><\/td><\/tr>
  • Transaction tax\/stock exchange turnover tax<\/li><\/ul><\/td>
  • none<\/li><\/ul><\/td>
  • none<\/li><\/ul><\/td>
  • Introduction under discussion. Not yet decided <\/li><\/ul><\/td><\/tr>
  • Stamp duty<\/li><\/ul><\/td>
  • none<\/li><\/ul><\/td>
  • none<\/li><\/ul><\/td>