Germany vs Ireland
Side-by-side tax comparison
Data sourced from OECD, Tax Foundation, and PwC Tax Summaries.
See methodology for full source details.
Tax profile comparison
| Dimension | Germany | Ireland |
|---|---|---|
| Corporate income tax | 15% | 12.5% |
| Withholding -- dividends | 25% | 25% |
| Withholding -- interest | 25% | 20% |
| Withholding -- royalties | 15% | 20% |
| VAT / GST (standard) | 19% | 23% |
| Personal income (top rate) | 45% | 40% |
| Capital gains | 25% | 33% |
| Digital services tax | none | none |
| Global minimum tax (Pillar 2) | implemented | implemented |
Double-tax treaty
In force
| Withholding type | Statutory (Germany) | Statutory (Ireland) | Treaty rate |
|---|---|---|---|
| Dividends | 25% | 25% | — |
| Interest | 25% | 20% | — |
| Royalties | 15% | 20% | — |
Treaty in force; reduced withholding rates not published in our source set — statutory rates apply unless the treaty text provides a reduction.
Effective withholding calculator
Shows the effective withholding rate on a cross-border payment from Germany to Ireland, comparing statutory vs treaty-reduced rates (if a treaty exists).
Dividends
25%
Statutory rate
Interest
25%
Statutory rate
Royalties
15%
Statutory rate