Germany vs Namibia: Corporate income tax (CIT) - statutory and targeted small business

Germany
30.13 Percentage of taxable income
in 2026
Namibia
32 Percentage of taxable income
in 2026
Germany rank
9th
Namibia rank
8th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Germany
  • Namibia
0204060200020132026

How they compare

Namibia currently reports 32 Percentage of taxable income against 30.13 Percentage of taxable income in Germany, a difference of 1.87 Percentage of taxable income.

That makes Namibia's figure about 1.1 times Germany's.

The two have swapped places 1 time across 27 shared years of data; in 2000 it was Germany ahead.

Germany ranks 9th and Namibia ranks 8th of 128 countries.

Across the 3 decades both report, Germany averaged higher in 1 and Namibia in 2.

Head to head by decade

Decade Germany Namibia Difference Ahead
2000s 38 Percentage of taxable income 34.9 Percentage of taxable income 3.1 Percentage of taxable income Germany
2010s 29.73 Percentage of taxable income 32.8 Percentage of taxable income 3.07 Percentage of taxable income Namibia
2020s 30.02 Percentage of taxable income 32 Percentage of taxable income 1.98 Percentage of taxable income Namibia

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Germany or Namibia?
Namibia, at 32 Percentage of taxable income against 30.13 Percentage of taxable income in Germany as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Germany and Namibia?
1.87 Percentage of taxable income, with Namibia ahead.
How many years of comparable data are there for Germany and Namibia?
27 years are reported by both, from 2000 to 2026.
How do Germany and Namibia rank globally for corporate income tax (cit) - statutory and targeted small business?
Germany ranks 9th and Namibia ranks 8th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Germany vs Namibia: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/germany/namibia/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.