Statutory corporate income tax rate in Germany

Germany: Statutory corporate income tax rate was 29.82 in 2018. ▼ Falling

Latest (2018)
29.82
Change on year
unchanged
World rank
18th
of 91 countries
All-time high
51.61
in 2000
All-time low
29.37
in 2009
Years of data
19
2000–2018

Statutory corporate income tax rate in Germany, 2000–2018

02040602000200920182000: 51.62001: 38.32002: 38.32003: 39.62004: 38.32005: 38.42006: 38.42007: 38.42008: 29.42009: 29.42010: 29.52011: 29.52012: 29.62013: 29.62014: 29.72015: 29.82016: 29.82017: 29.82018: 29.8

Source: Our World in Data.

Analysis

The most recent figure for statutory corporate income tax rate in Germany is 29.82, measured in 2018.

Compared with earlier readings it is up 1.4% over ten years.

Over the whole period, statutory corporate income tax rate in Germany peaked at 51.61 in 2000 and was at its lowest, 29.37, in 2009.

Germany ranks 18th of 91 countries on this measure, in the top quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Germany, year by year

Annual values for Statutory corporate income tax rate in Germany, 2000 to 2018.
Year Value Change
2000 51.61
2001 38.26 -25.9%
2002 38.29 +0.1%
2003 39.64 +3.5%
2004 38.34 -3.3%
2005 38.36 +0.1%
2006 38.41 +0.1%
2007 38.36 -0.1%
2008 29.41 -23.4%
2009 29.37 -0.1%
2010 29.48 +0.4%
2011 29.55 +0.2%
2012 29.58 +0.1%
2013 29.65 +0.2%
2014 29.72 +0.2%
2015 29.79 +0.2%
2016 29.82 +0.1%
2017 29.82 +0.0%
2018 29.82 +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 38.01 29.37 51.61 10
2010s 29.69 29.48 29.82 9

Countries ranked near Germany

  1. 19 Japan 29.74 compare
  2. 20 Belgium 29.58 compare
  3. 21 Peru 29.5 compare

See the full ranking of 93 places →

More economy & growth data for Germany

All data for Germany →

Frequently asked questions

What is statutory corporate income tax rate in Germany?
Statutory corporate income tax rate in Germany was 29.82 in 2018, according to Our World in Data.
What is the highest statutory corporate income tax rate recorded in Germany?
The highest recorded value was 51.61 in 2000.
What is the lowest statutory corporate income tax rate recorded in Germany?
The lowest recorded value was 29.37 in 2009.
How does Germany rank for statutory corporate income tax rate?
Germany ranks 18th out of 91 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Germany?
Over the last ten years it is up 1.4%. The long-run trend across the full record is falling.
Where does this Germany data come from?
The figures come from Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Germany. Statizoid, drawing on Our World in Data. Retrieved 24 August 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/germany/

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About this data

Indicator
Statutory corporate income tax rate
Source
Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed