United States of America vs Germany
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 | United States of America | Germany |
|---|---|---|
| Corporate income tax | 21% | 15% |
| Withholding -- dividends | 30% | 25% |
| Withholding -- interest | 30% | 25% |
| Withholding -- royalties | 30% | 15% |
| VAT / GST (standard) | n/a | 19% |
| Personal income (top rate) | 37% | 45% |
| Capital gains | 20% | 25% |
| Digital services tax | none | none |
| Global minimum tax (Pillar 2) | none | implemented |
Double-tax treaty
In force
| Withholding type | Statutory (United States of America) | Statutory (Germany) | Treaty rate |
|---|---|---|---|
| Dividends | 30% | 25% | — |
| Interest | 30% | 25% | — |
| Royalties | 30% | 15% | — |
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 United States of America to Germany, comparing statutory vs treaty-reduced rates (if a treaty exists).
Dividends
30%
Statutory rate
Interest
30%
Statutory rate
Royalties
30%
Statutory rate