Value-added tax (VAT), Ratio of this level of government's revenue in Germany

Germany: Value-added tax (VAT), Ratio of this level of government's revenue was 0.4308 in 2020. ▼ Falling

Latest (2020)
0.4308
Change on year
down 11.9%
World rank
69th
of 70 countries
All-time high
0.65
in 1991
All-time low
0.4308
in 2020
Years of data
30
1991–2020

Value-added tax (VAT), Ratio of this level of government's revenue in Germany, 1991–2020

00.20.40.61991200520201991: 0.651992: 0.651993: 0.631994: 0.631995: 0.561996: 0.5051997: 0.5051998: 0.5121999: 0.5222000: 0.522001: 0.522002: 0.5142003: 0.5142004: 0.4952005: 0.5312006: 0.5312007: 0.5472008: 0.5472009: 0.5392010: 0.5332011: 0.5392012: 0.5342013: 0.5342014: 0.5342015: 0.5232016: 0.4942017: 0.5072018: 0.4962019: 0.4892020: 0.431

Source: International Monetary Fund.

Analysis

Germany recorded 0.4308 for value-added tax (vat), ratio of this level of government's revenue in 2020. That is the lowest value across all 30 years on record.

Compared with earlier readings it is down 11.9% on the previous year and down 19.2% over ten years.

Over the whole period, value-added tax (vat), ratio of this level of government's revenue in Germany peaked at 0.65 in 1991 and was at its lowest, 0.4308, in 2020.

Germany ranks 69th of 70 countries on this measure, in the bottom quarter.

The long-run direction has been consistently falling across the 30 years of available data.

Value-added tax (VAT), Ratio of this level of government's revenue in Germany, year by year

Annual values for Value-added tax (VAT), Ratio of this level of government's revenue from this item to total general government revenue from this item, Percent (Central government) in Germany, 1991 to 2020.
Year Value Change
1991 0.65
1992 0.65 -0.0%
1993 0.63 -3.1%
1994 0.63 +0.0%
1995 0.5601 -11.1%
1996 0.5051 -9.8%
1997 0.5051 -0.0%
1998 0.5123 +1.4%
1999 0.5224 +2.0%
2000 0.5199 -0.5%
2001 0.52 +0.0%
2002 0.514 -1.2%
2003 0.5139 -0.0%
2004 0.495 -3.7%
2005 0.5311 +7.3%
2006 0.5311 +0.0%
2007 0.5471 +3.0%
2008 0.5471 -0.0%
2009 0.5391 -1.5%
2010 0.533 -1.1%
2011 0.5391 +1.1%
2012 0.5341 -0.9%
2013 0.5341 +0.0%
2014 0.5341 -0.0%
2015 0.5225 -2.2%
2016 0.4944 -5.4%
2017 0.5071 +2.6%
2018 0.4962 -2.2%
2019 0.489 -1.5%
2020 0.4308 -11.9%

Germany compared with similar countries

  • Germany's 0.4308 is below the median for high income countries, which is 1, 43% of the median. (37 countries reporting)
  • Germany's 0.4308 is below the median for Europe & Central Asia, which is 1, 43% of the median. (45 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1990s 0.5739 0.5051 0.65 9
2000s 0.5258 0.495 0.5471 10
2010s 0.5183 0.489 0.5391 10
2020s 0.4308 0.4308 0.4308 1

Countries ranked near Germany

  1. 66 France 0.694 compare
  2. 67 Czechia 0.675 compare
  3. 68 China 0.5019 compare
  4. 70 Brazil 0.0965 compare

See the full ranking of 70 places →

More public sector data for Germany

All data for Germany →

Frequently asked questions

What is value-added tax (vat), ratio of this level of government's revenue in Germany?
Value-added tax (vat), ratio of this level of government's revenue in Germany was 0.4308 in 2020, according to International Monetary Fund.
What is the highest value-added tax (vat), ratio of this level of government's revenue recorded in Germany?
The highest recorded value was 0.65 in 1991.
What is the lowest value-added tax (vat), ratio of this level of government's revenue recorded in Germany?
The lowest recorded value was 0.4308 in 2020.
How does Germany rank for value-added tax (vat), ratio of this level of government's revenue?
Germany ranks 69th out of 70 countries with data for 2020.
Is value-added tax (vat), ratio of this level of government's revenue rising or falling in Germany?
Over the last ten years it is down 19.2%. The long-run trend across the full record is falling.
Where does this Germany data come from?
The figures come from International Monetary Fund, published as part of Value-added tax (VAT), Ratio of this level of government's revenue from this item to total general government revenue from this item, Percent (Central government). Statizoid updates them automatically from the source API.

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Value-added tax (VAT), Ratio of this level of government's revenue in Germany. Statizoid, drawing on International Monetary Fund. Retrieved 17 September 2026, from https://public-sector.statizoid.com/stat/value-added-tax-vat-ratio-of-this-level-of-government-s-revenue-from-this-item-to-total/germany/

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About this data

Indicator
Value-added tax (VAT), Ratio of this level of government's revenue from this item to total general government revenue from this item, Percent (Central government)
Source
International Monetary Fund
Licence
IMF Terms and Conditions (attribution required)
Coverage
70 places, 1,355 data points, 1990–2020
Last refreshed

The Fiscal Decentralization dataset includes fiscal decentralization indicators for a sample of IMF member countries. The following indicators are included in the dataset: Revenue and Expenditure Decentralization Shares; Transfer dependency and Vertical Fiscal Imbalances; Deficit and Debt; Allocation of expenditure (economic classification); Allocation of expenditure (functional classification); Allocation of non-Tax Revenues; and Allocation of Taxes.