Corporate income tax (CIT) - statutory and targeted small business in Germany
Germany: Corporate income tax (CIT) - statutory and targeted small business was 30.13 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
30.13 Percentage of taxable income
Change on year
unchanged
World rank
9th
of 128 countries
All-time high
51.61 Percentage of taxable income
in 2000
All-time low
29.37 Percentage of taxable income
in 2009
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Germany, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Germany is 30.13 Percentage of taxable income, measured in 2026.
The figure is up 1.1% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Germany peaked at 51.61 Percentage of taxable income in 2000 and was at its lowest, 29.37 Percentage of taxable income, in 2009.
Germany ranks 9th of 128 countries on this measure, in the top 10%.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Germany, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 51.61 Percentage of taxable income | — |
| 2001 | 38.26 Percentage of taxable income | -25.9% |
| 2002 | 38.29 Percentage of taxable income | +0.1% |
| 2003 | 39.64 Percentage of taxable income | +3.5% |
| 2004 | 38.34 Percentage of taxable income | -3.3% |
| 2005 | 38.36 Percentage of taxable income | +0.1% |
| 2006 | 38.41 Percentage of taxable income | +0.1% |
| 2007 | 38.36 Percentage of taxable income | -0.1% |
| 2008 | 29.41 Percentage of taxable income | -23.4% |
| 2009 | 29.37 Percentage of taxable income | -0.1% |
| 2010 | 29.49 Percentage of taxable income | +0.4% |
| 2011 | 29.55 Percentage of taxable income | +0.2% |
| 2012 | 29.58 Percentage of taxable income | +0.1% |
| 2013 | 29.64 Percentage of taxable income | +0.2% |
| 2014 | 29.71 Percentage of taxable income | +0.2% |
| 2015 | 29.78 Percentage of taxable income | +0.2% |
| 2016 | 29.82 Percentage of taxable income | +0.1% |
| 2017 | 29.89 Percentage of taxable income | +0.2% |
| 2018 | 29.9 Percentage of taxable income | +0.0% |
| 2019 | 29.94 Percentage of taxable income | +0.1% |
| 2020 | 29.83 Percentage of taxable income | -0.4% |
| 2021 | 29.94 Percentage of taxable income | +0.4% |
| 2022 | 29.93 Percentage of taxable income | -0.0% |
| 2023 | 30.06 Percentage of taxable income | +0.4% |
| 2024 | 30.13 Percentage of taxable income | +0.2% |
| 2025 | 30.13 Percentage of taxable income | +0.0% |
| 2026 | 30.13 Percentage of taxable income | +0.0% |
Germany compared with similar countries
- Germany's 30.13 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.4× the median. (60 countries reporting)
- Germany's 30.13 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.5× the median. (40 countries reporting)
Biggest year-on-year movements
Years where Corporate income tax (CIT) - statutory and targeted small business in Germany changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2001 | -25.9% | 51.61 Percentage of taxable income | 38.26 Percentage of taxable income |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 38 Percentage of taxable income | 29.37 Percentage of taxable income | 51.61 Percentage of taxable income | 10 |
| 2010s | 29.73 Percentage of taxable income | 29.49 Percentage of taxable income | 29.94 Percentage of taxable income | 10 |
| 2020s | 30.02 Percentage of taxable income | 29.83 Percentage of taxable income | 30.13 Percentage of taxable income | 7 |
Countries ranked near Germany
- 6 Cabo Verde 20.4 Percentage of taxable income compare
- 6 Latvia 20 Percentage of taxable income compare
- 6 Viet Nam 20 Percentage of taxable income compare
- 6 Brazil 34 Percentage of taxable income compare
- 7 Cameroon 33 Percentage of taxable income compare
- 7 Croatia 18 Percentage of taxable income compare
- 8 Poland 19 Percentage of taxable income compare
- 8 Moldova 12 Percentage of taxable income compare
- 8 Namibia 32 Percentage of taxable income compare
- 9 Lithuania 17 Percentage of taxable income compare
- 9 Anguilla 0 Percentage of taxable income
- 10 Benin 30 Percentage of taxable income compare
- 10 Gabon 30 Percentage of taxable income compare
- 10 Haiti 30 Percentage of taxable income compare
- 10 Kenya 30 Percentage of taxable income compare
- 10 Montserrat 30 Percentage of taxable income compare
- 10 Nigeria 30 Percentage of taxable income compare
- 10 Papua New Guinea 30 Percentage of taxable income compare
- 10 Saint Lucia 30 Percentage of taxable income compare
- 10 Senegal 30 Percentage of taxable income compare
- 10 Sri Lanka 30 Percentage of taxable income compare
- 10 Trinidad and Tobago 30 Percentage of taxable income compare
- 10 Zambia 30 Percentage of taxable income compare
- 10 Australia 30 Percentage of taxable income compare
- 10 Costa Rica 30 Percentage of taxable income compare
- 10 Mexico 30 Percentage of taxable income compare
More economy & growth data for Germany
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.7761 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.6565 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 108.13 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0214 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,295 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 95.19 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 51.97 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0188 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,140 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 51.4 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Germany?
- Corporate income tax (cit) - statutory and targeted small business in Germany was 30.13 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Germany?
- The highest recorded value was 51.61 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Germany?
- The lowest recorded value was 29.37 Percentage of taxable income in 2009.
- How does Germany rank for corporate income tax (cit) - statutory and targeted small business?
- Germany ranks 9th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Germany?
- Over the last ten years it is up 1.1%. The long-run trend across the full record is falling.
- Where does this Germany data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.