Taxes on income, profits and capital gains in Germany

Germany: Taxes on income, profits and capital gains was 16.5% in 2024. ▼ Falling

Latest (2024)
16.5%
Change on year
down 1.5%
World rank
115th
of 153 countries
All-time high
21.0%
in 1974
All-time low
14.1%
in 2004
Years of data
53
1972–2024

Taxes on income, profits and capital gains in Germany, 1972–2024

05101520197219982024

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

In 2024, taxes on income, profits and capital gains in Germany stood at 16.5%.

Compared with earlier readings it is down 1.5% on the previous year and up 4.2% over ten years.

Over the whole period, taxes on income, profits and capital gains in Germany peaked at 21.0% in 1974 and was at its lowest, 14.1%, in 2004.

Germany ranks 115th of 153 countries on this measure, in the bottom quarter.

The long-run direction has been consistently falling across the 53 years of available data.

Taxes on income, profits and capital gains in Germany, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Germany, 1972 to 2024.
Year % of revenue Change
1972 19.7%
1973 20.4% +3.8%
1974 21.0% +2.9%
1975 19.4% -7.8%
1976 19.7% +1.4%
1977 21.0% +6.6%
1978 20.4% -2.9%
1979 20.2% -1.0%
1980 18.6% -7.8%
1981 17.5% -5.7%
1982 17.0% -2.9%
1983 16.9% -0.9%
1984 16.5% -1.8%
1985 17.4% +4.9%
1986 17.4% +0.1%
1987 17.4% -0.0%
1988 17.6% +1.6%
1989 18.1% +2.5%
1990 16.3% -9.9%
1991 16.6% +2.0%
1992 16.4% -1.3%
1993 15.1% -7.8%
1994 14.4% -4.8%
1995 15.9% +10.3%
1996 15.6% -1.6%
1997 15.4% -1.3%
1998 15.8% +2.5%
1999 16.1% +2.1%
2000 16.8% +3.9%
2001 14.9% -11.2%
2002 14.4% -3.0%
2003 14.1% -2.5%
2004 14.1% -0.1%
2005 14.4% +2.3%
2006 15.5% +7.4%
2007 16.3% +5.3%
2008 16.6% +1.8%
2009 15.0% -9.8%
2010 14.5% -2.7%
2011 14.9% +2.4%
2012 15.6% +4.5%
2013 15.8% +1.6%
2014 15.8% +0.1%
2015 16.1% +2.0%
2016 16.7% +3.2%
2017 17.0% +2.0%
2018 17.3% +1.7%
2019 17.2% -0.6%
2020 16.7% -2.9%
2021 17.0% +2.1%
2022 17.6% +3.3%
2023 16.7% -4.9%
2024 16.5% -1.5%

Germany compared with similar countries

  • Germany's 16.5% is below the median for high income countries, which is 24.5%, 67% of the median. (55 countries reporting)
  • Germany's 16.5% is below the median for Europe & Central Asia, which is 20.9%, 79% of the median. (48 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1970s 20.2% 19.4% 21.0% 8
1980s 17.4% 16.5% 18.6% 10
1990s 15.8% 14.4% 16.6% 10
2000s 15.2% 14.1% 16.8% 10
2010s 16.1% 14.5% 17.3% 10
2020s 16.9% 16.5% 17.6% 5

Countries ranked near Germany

  1. 112 North Macedonia 17.3% compare
  2. 113 Azerbaijan 17.1% compare
  3. 114 Paraguay 16.5% compare
  4. 116 Mongolia 16.3% compare
  5. 117 Ukraine 16.2% compare
  6. 118 Albania 16.0% compare

See the full ranking of 194 places →

More public sector data for Germany

All data for Germany →

Frequently asked questions

What is taxes on income, profits and capital gains in Germany?
Taxes on income, profits and capital gains in Germany was 16.5% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Germany?
The highest recorded value was 21.0% in 1974.
What is the lowest taxes on income, profits and capital gains recorded in Germany?
The lowest recorded value was 14.1% in 2004.
How does Germany rank for taxes on income, profits and capital gains?
Germany ranks 115th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Germany?
Over the last ten years it is up 4.2%. The long-run trend across the full record is falling.
Where does this Germany data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Germany. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 16 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/germany/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.