Effective tax rates: Corporate tax statistics Effective … marginal in Germany
Germany: Effective tax rates: Corporate tax statistics Effective … marginal was -31.36 Percentage of taxable income in 2025. ◆ Volatile
Effective tax rates - Corporate tax statistics — Effective marginal in Germany, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates - corporate tax statistics — effective marginal in Germany stood at -31.36 Percentage of taxable income.
Compared with earlier readings it is up 1.4% on the previous year and down 226.2% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Germany peaked at 26.31 Percentage of taxable income in 2019 and was at its lowest, -33.98 Percentage of taxable income, in 2023.
That places Germany 97th out of 99 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates: Corporate tax statistics Effective … marginal in Germany, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 24.84 Percentage of taxable income | — |
| 2018 | 25.34 Percentage of taxable income | +2.0% |
| 2019 | 26.31 Percentage of taxable income | +3.8% |
| 2020 | 26.05 Percentage of taxable income | -1.0% |
| 2021 | -15.94 Percentage of taxable income | -161.2% |
| 2022 | -25.75 Percentage of taxable income | +61.5% |
| 2023 | -33.98 Percentage of taxable income | +32.0% |
| 2024 | -31.81 Percentage of taxable income | -6.4% |
| 2025 | -31.36 Percentage of taxable income | -1.4% |
Germany compared with similar countries
- Germany's -31.36 Percentage of taxable income is below the median for high income countries, which is 20.11 Percentage of taxable income. (54 countries reporting)
- Germany's -31.36 Percentage of taxable income is below the median for Europe & Central Asia, which is 26.05 Percentage of taxable income. (39 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 25.5 Percentage of taxable income | 24.84 Percentage of taxable income | 26.31 Percentage of taxable income | 3 |
| 2020s | -18.8 Percentage of taxable income | -33.98 Percentage of taxable income | 26.05 Percentage of taxable income | 6 |
Countries ranked near Germany
More economy & growth data for Germany
- Real gdp growth, annual growth rate 148.39 % change on previous year (2025)
- 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)
- SDRs holdings, US dollar, annual growth rate 3.33 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0108 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 654.77 units per person (2025)
- SDRs holdings, SDR, annual growth rate -1.6 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0079 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 478.11 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 2.68 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective marginal in Germany?
- Effective tax rates - corporate tax statistics — effective marginal in Germany was -31.36 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 marginal recorded in Germany?
- The highest recorded value was 26.31 Percentage of taxable income in 2019.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Germany?
- The lowest recorded value was -33.98 Percentage of taxable income in 2023.
- How does Germany rank for effective tax rates - corporate tax statistics — effective marginal?
- Germany ranks 97th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Germany?
- Over the last ten years it is down 226.2%. The long-run trend across the full record is volatile.
- 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 marginal 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.