Effective tax rates - Corporate tax statistics — Effective average in Germany
Germany: Effective tax rates - Corporate tax statistics — Effective average was 24.39 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective average in Germany, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective average in Germany is 24.39 Percentage of taxable income, measured in 2025.
That represents a change of down 2.2% on the previous year and down 9.5% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Germany peaked at 27.63 Percentage of taxable income in 2019 and was at its lowest, 23.3 Percentage of taxable income, in 2021.
Germany ranks 45th of 99 countries on this measure, in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in Germany, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 26.95 Percentage of taxable income | — |
| 2018 | 27.22 Percentage of taxable income | +1.0% |
| 2019 | 27.63 Percentage of taxable income | +1.5% |
| 2020 | 27.59 Percentage of taxable income | -0.1% |
| 2021 | 23.3 Percentage of taxable income | -15.6% |
| 2022 | 24.97 Percentage of taxable income | +7.2% |
| 2023 | 25.5 Percentage of taxable income | +2.1% |
| 2024 | 24.95 Percentage of taxable income | -2.1% |
| 2025 | 24.39 Percentage of taxable income | -2.2% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 27.27 Percentage of taxable income | 26.95 Percentage of taxable income | 27.63 Percentage of taxable income | 3 |
| 2020s | 25.12 Percentage of taxable income | 23.3 Percentage of taxable income | 27.59 Percentage of taxable income | 6 |
Countries ranked near Germany
- 42 Montserrat 24.99 Percentage of taxable income compare
- 43 Spain 24.87 Percentage of taxable income compare
- 44 Greece 24.48 Percentage of taxable income compare
- 46 Honduras 24.35 Percentage of taxable income compare
- 47 Iceland 24.29 Percentage of taxable income compare
- 48 Costa Rica 24.22 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)
- Gross capital formation (constant 2015 US$), annual growth rate 3.09 % change on previous year (2025)
- Gross capital formation (constant 2015 US$), per unit of GDP 0.1528 constant 2015 US$ per US$ of GDP (2025)
- Gross capital formation (constant 2015 US$), per capita 9,246 constant 2015 US$ per person (2025)
- Imports of goods and services (current US$), annual growth rate 9 % change on previous year (2025)
- Imports of goods and services (current US$), per unit of GDP 0.3808 current US$ per US$ of GDP (2025)
- Imports of goods and services (current US$), per capita 23,036 current US$ per person (2025)
- Imports of goods and services (current LCU), annual growth rate 4.41 % change on previous year (2025)
- Imports of goods and services (current LCU), per unit of GDP 0.337 current LCU per US$ of GDP (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Germany?
- Effective tax rates - corporate tax statistics — effective average in Germany was 24.39 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Germany?
- The highest recorded value was 27.63 Percentage of taxable income in 2019.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Germany?
- The lowest recorded value was 23.3 Percentage of taxable income in 2021.
- How does Germany rank for effective tax rates - corporate tax statistics — effective average?
- Germany ranks 45th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Germany?
- Over the last ten years it is down 9.5%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
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.