Taxes on income, profits and capital gains in Germany

Germany: Taxes on income, profits and capital gains was 45.2% in 2024. ▼ Falling

Latest (2024)
45.2%
Change on year
down 0.2%
World rank
46th
of 153 countries
All-time high
47.2%
in 1977
All-time low
36.6%
in 2010
Years of data
53
1972–2024

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

01020304050197219982024

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

Analysis

In 2024, taxes on income, profits and capital gains in Germany stood at 45.2%.

That represents a change of down 0.2% on the previous year and up 17.4% over ten years.

Over the whole period, taxes on income, profits and capital gains in Germany peaked at 47.2% in 1977 and was at its lowest, 36.6%, in 2010.

Germany ranks 46th of 153 countries on this measure, in the middle of the range.

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 total taxes) in Germany, 1972 to 2024.
Year % of total taxes Change
1972 39.8%
1973 42.6% +7.0%
1974 45.4% +6.5%
1975 43.7% -3.8%
1976 44.7% +2.3%
1977 47.2% +5.7%
1978 46.0% -2.6%
1979 45.4% -1.2%
1980 44.5% -1.9%
1981 43.5% -2.3%
1982 44.3% +1.8%
1983 43.4% -2.0%
1984 41.5% -4.4%
1985 43.7% +5.5%
1986 44.3% +1.2%
1987 43.6% -1.4%
1988 44.4% +1.7%
1989 44.1% -0.5%
1990 40.6% -8.0%
1991 41.0% +1.1%
1992 41.5% +1.2%
1993 39.5% -4.7%
1994 37.9% -4.2%
1995 42.2% +11.5%
1996 43.4% +2.9%
1997 43.6% +0.3%
1998 43.8% +0.5%
1999 43.4% -0.8%
2000 43.9% +1.2%
2001 40.3% -8.3%
2002 39.3% -2.3%
2003 38.7% -1.7%
2004 38.7% +0.1%
2005 38.5% -0.6%
2006 40.1% +4.3%
2007 39.9% -0.6%
2008 40.4% +1.3%
2009 37.1% -8.1%
2010 36.6% -1.3%
2011 36.7% +0.1%
2012 38.1% +3.9%
2013 38.4% +0.7%
2014 38.5% +0.3%
2015 39.4% +2.3%
2016 41.2% +4.6%
2017 41.7% +1.2%
2018 42.9% +2.9%
2019 43.2% +0.7%
2020 44.7% +3.4%
2021 44.3% -0.9%
2022 45.5% +2.6%
2023 45.3% -0.3%
2024 45.2% -0.2%

Germany compared with similar countries

  • Germany's 45.2% is above the median for high income countries, which is 43.9%, 1.0× the median. (55 countries reporting)
  • Germany's 45.2% is above the median for Europe & Central Asia, which is 39.4%, 1.1× the median. (48 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1970s 44.3% 39.8% 47.2% 8
1980s 43.7% 41.5% 44.5% 10
1990s 41.7% 37.9% 43.8% 10
2000s 39.7% 37.1% 43.9% 10
2010s 39.7% 36.6% 43.2% 10
2020s 45.0% 44.3% 45.5% 5

Countries ranked near Germany

  1. 43 Spain 46.7% compare
  2. 44 Georgia 45.9% compare
  3. 45 Switzerland 45.5% compare
  4. 47 Finland 45.1% compare
  5. 48 Rwanda 44.9% compare
  6. 49 Cyprus 44.6% compare

See the full ranking of 153 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 45.2% 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 47.2% in 1977.
What is the lowest taxes on income, profits and capital gains recorded in Germany?
The lowest recorded value was 36.6% in 2010.
How does Germany rank for taxes on income, profits and capital gains?
Germany ranks 46th 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 17.4%. 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 total taxes). 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 17 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-total-taxes/germany/

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About this data

Indicator
Taxes on income, profits and capital gains (% of total taxes)
Unit
% of total taxes
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
153 places, 4,584 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 total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.