Germany vs United States: Effective tax rates - Corporate tax statistics — Effective marginal

Germany
-31.36 Percentage of taxable income
in 2025
United States
-19.61 Percentage of taxable income
in 2025
Germany rank
97th
United States rank
95th

Effective tax rates - Corporate tax statistics — Effective marginal over time

  • Germany
  • United States
-40-20020201720212025

How they compare

United States currently reports -19.61 Percentage of taxable income against -31.36 Percentage of taxable income in Germany, a difference of 11.75 Percentage of taxable income.

The two have swapped places 1 time across 9 shared years of data; in 2017 it was Germany ahead.

Germany ranks 97th and United States ranks 95th of 99 countries.

Across the 2 decades both report, Germany averaged higher in 1 and United States in 1.

Head to head by decade

Decade Germany United States Difference Ahead
2010s 25.5 Percentage of taxable income -1.65 Percentage of taxable income 27.15 Percentage of taxable income Germany
2020s -18.8 Percentage of taxable income -10.36 Percentage of taxable income 8.44 Percentage of taxable income United States

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates - corporate tax statistics — effective marginal, Germany or United States?
United States, at -19.61 Percentage of taxable income against -31.36 Percentage of taxable income in Germany as of 2025.
What is the difference in effective tax rates - corporate tax statistics — effective marginal between Germany and United States?
11.75 Percentage of taxable income, with United States ahead.
How many years of comparable data are there for Germany and United States?
9 years are reported by both, from 2017 to 2025.
How do Germany and United States rank globally for effective tax rates - corporate tax statistics — effective marginal?
Germany ranks 97th and United States ranks 95th of 99 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Germany vs United States: Effective tax rates - Corporate tax statistics — Effective marginal. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/germany/united-states/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.