Effective tax rates: Corporate tax statistics … expenditure Implicit in Germany
Germany: Effective tax rates: Corporate tax statistics … expenditure Implicit was -10.37 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Germany, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Germany is -10.37 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.
That represents a change of down 7.7% over five years.
That places Germany 34th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics … expenditure Implicit in Germany, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 0 Percentage of taxable income | — |
| 2020 | -9.63 Percentage of taxable income | — |
| 2021 | -9.63 Percentage of taxable income | -0.0% |
| 2022 | -9.63 Percentage of taxable income | -0.0% |
| 2023 | -9.63 Percentage of taxable income | -0.0% |
| 2024 | -10.37 Percentage of taxable income | +7.7% |
| 2025 | -10.37 Percentage of taxable income | -0.0% |
Germany compared with similar countries
- Germany's -10.37 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.3× the median. (40 countries reporting)
- Germany's -10.37 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 1.2× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 1 |
| 2020s | -9.88 Percentage of taxable income | -10.37 Percentage of taxable income | -9.63 Percentage of taxable income | 6 |
Countries ranked near Germany
- 31 Hong Kong -8.91 Percentage of taxable income compare
- 32 Thailand -9.07 Percentage of taxable income compare
- 33 Hungary -9.69 Percentage of taxable income compare
- 35 Norway -10.83 Percentage of taxable income compare
- 36 Brazil -11.13 Percentage of taxable income compare
- 37 Malaysia -11.9 Percentage of taxable income compare
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 for expenditure based tax incentives - corporate in Germany?
- Effective tax rates for expenditure based tax incentives - corporate in Germany was -10.37 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Germany?
- The highest recorded value was 0 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Germany?
- The lowest recorded value was -10.37 Percentage of taxable income in 2024.
- How does Germany rank for effective tax rates for expenditure based tax incentives - corporate?
- Germany ranks 34th out of 50 countries with data for 2025.
- 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 for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 7 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.