Country tax profile · 2026
Germany corporate tax
How Germany taxes corporate
The standard corporate profits tax in Germany is 15%. 15% federal corporate income tax + 5.5% solidarity surcharge on it (=15.825%) + municipal trade tax ~7-21% → combined effective ~30-33%.
Compiled by MyNomadWorld for Germany and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Germany's corporate tax compares
Germany's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Cyprus (15%) · Georgia (15%) · Montenegro (15%) · Mauritius (15%) · Oman (15%) · Kuwait (15%)
Who is a tax resident of Germany?
Residence (Wohnsitz) or habitual abode in Germany (>6 months / 183 days) → unlimited worldwide tax liability.
Related Germany taxes
Moving to Germany?
Get matched with a vetted Germany tax & immigration advisor who handles residency and the exit from your current country.
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What is the corporate tax rate in Germany?
The standard corporate profits tax in Germany is 15%. 15% federal corporate income tax + 5.5% solidarity surcharge on it (=15.825%) + municipal trade tax ~7-21% → combined effective ~30-33%.