Effective tax rates: Corporate tax statistics … income average in Germany
Germany: Effective tax rates: Corporate tax statistics … income average was 26.3 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for income based tax incentives - Corporate tax in Germany, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Germany recorded 26.3 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2025.
The figure is up 1.2% over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Germany peaked at 45.05 Percentage of taxable income in 2000 and was at its lowest, 25.63 Percentage of taxable income, in 2009.
Germany ranks 9th of 41 countries on this measure, in the top quarter.
The long-run direction has been consistently falling across the 26 years of available data.
Effective tax rates: Corporate tax statistics … income average in Germany, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 45.05 Percentage of taxable income | — |
| 2001 | 33.39 Percentage of taxable income | -25.9% |
| 2002 | 33.42 Percentage of taxable income | +0.1% |
| 2003 | 34.6 Percentage of taxable income | +3.5% |
| 2004 | 33.46 Percentage of taxable income | -3.3% |
| 2005 | 33.48 Percentage of taxable income | +0.1% |
| 2006 | 33.53 Percentage of taxable income | +0.1% |
| 2007 | 33.48 Percentage of taxable income | -0.1% |
| 2008 | 25.67 Percentage of taxable income | -23.3% |
| 2009 | 25.63 Percentage of taxable income | -0.2% |
| 2010 | 25.74 Percentage of taxable income | +0.4% |
| 2011 | 25.79 Percentage of taxable income | +0.2% |
| 2012 | 25.82 Percentage of taxable income | +0.1% |
| 2013 | 25.87 Percentage of taxable income | +0.2% |
| 2014 | 25.93 Percentage of taxable income | +0.2% |
| 2015 | 25.99 Percentage of taxable income | +0.2% |
| 2016 | 26.03 Percentage of taxable income | +0.2% |
| 2017 | 26.09 Percentage of taxable income | +0.2% |
| 2018 | 26.09 Percentage of taxable income | +0.0% |
| 2019 | 26.13 Percentage of taxable income | +0.2% |
| 2020 | 26.04 Percentage of taxable income | -0.3% |
| 2021 | 26.13 Percentage of taxable income | +0.3% |
| 2022 | 26.12 Percentage of taxable income | -0.0% |
| 2023 | 26.24 Percentage of taxable income | +0.5% |
| 2024 | 26.3 Percentage of taxable income | +0.2% |
| 2025 | 26.3 Percentage of taxable income | +0.0% |
Germany compared with similar countries
- Germany's 26.3 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.4× the median. (33 countries reporting)
- Germany's 26.3 Percentage of taxable income is above the median for Europe & Central Asia, which is 17.98 Percentage of taxable income, 1.5× the median. (25 countries reporting)
Biggest year-on-year movements
Years where Effective tax rates: Corporate tax statistics … income average 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% | 45.05 Percentage of taxable income | 33.39 Percentage of taxable income |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 33.17 Percentage of taxable income | 25.63 Percentage of taxable income | 45.05 Percentage of taxable income | 10 |
| 2010s | 25.95 Percentage of taxable income | 25.74 Percentage of taxable income | 26.13 Percentage of taxable income | 10 |
| 2020s | 26.19 Percentage of taxable income | 26.04 Percentage of taxable income | 26.3 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 for income based tax incentives - corporate tax in Germany?
- Effective tax rates for income based tax incentives - corporate tax in Germany was 26.3 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Germany?
- The highest recorded value was 45.05 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Germany?
- The lowest recorded value was 25.63 Percentage of taxable income in 2009.
- How does Germany rank for effective tax rates for income based tax incentives - corporate tax?
- Germany ranks 9th out of 41 countries with data for 2025.
- Is effective tax rates for income based tax incentives - corporate tax rising or falling in Germany?
- Over the last ten years it is up 1.2%. 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 for income based tax incentives - 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 that capture the effect of income-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.