Germany
Western Europe · DE · 97 treaties
What is the tax system in Germany?
Germany operates a worldwide tax system. This means residents are taxed on their global income.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 25% |
| Withholding — interest | 25% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 45% |
| Capital gains | 25% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Freiberufler / self-employment residence permit (incl. remote work in practice) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What is the top personal income tax rate in Germany?
- The top personal income tax rate in Germany is 45%.
- What is the corporate tax rate in Germany?
- The corporate tax rate in Germany is 15%.
- What is the standard VAT rate in Germany?
- The standard VAT rate in Germany is 19%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having a dwelling (Wohnsitz) in Germany that is maintained and used under circumstances indicating it is available as a home (German Fiscal Code §8 AO)
- having a habitual abode (gewöhnlicher Aufenthalt) in Germany, meaning a stay under circumstances showing it is not only temporary (German Fiscal Code §9 AO)
- an uninterrupted stay in Germany of more than six months, which is generally deemed a habitual abode from the beginning of the stay (German Fiscal Code §9 AO)
Ending German tax residency usually requires giving up any dwelling that can be used as a home in Germany and ceasing to have a habitual abode there; simply dropping below a 183‑day threshold is not enough if a home remains available, but once both the residence and habitual abode are clearly given up, tax residency generally ends without multi‑year tail rules.
Source: Bundesministerium der Finanzen (German Federal Ministry of Finance) via OECD CRS country information
Tax treaty network (99)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 5% | 5% |
| Algeria | 15% | 10% | 10% |
| Argentina | 15% | 15% | 15% |
| Armenia | 15% | 5% | 6% |
| Australia | 15% | 10% | 5% |
| Austria | 15% | 0% | 0% |
| Azerbaijan | 15% | 10% | 10% |
| Bangladesh | 15% | 10% | 10% |
| Belgium | 15% | 15% | 0% |
| Bolivia | 10% | 15% | 15% |
| Bosnia and Herzegovina | 15% | 0% | 10% |
| Bulgaria | 15% | 5% | 5% |
| Canada | 15% | 10% | 10% |
| China | 15% | 10% | 10% |
| Costa Rica | 15% | 5% | 10% |
| Ivory Coast | 15% | 15% | 10% |
| Croatia | 15% | 0% | 0% |
| Cyprus | 15% | 0% | 0% |
| Czechia | 15% | 0% | 5% |
| Denmark | 15% | 0% | 0% |
| Ecuador | 15% | 15% | 15% |
| Egypt | 15% | 15% | 25% |
| Estonia | 15% | 10% | 10% |
| Finland | 15% | 0% | 0% |
| France | 15% | 0% | 0% |
| Georgia | 10% | 0% | 0% |
| Ghana | 15% | 10% | 8% |
| Greece | 25% | 10% | 0% |
| Hungary | 15% | 0% | 0% |
| Iceland | 15% | 0% | 0% |
| India | 10% | 10% | 10% |
| Indonesia | 15% | 10% | 15% |
| Iran | 20% | 15% | 10% |
| Ireland | 15% | 0% | 0% |
| Israel | 15% | 5% | 0% |
| Italy | 15% | 10% | 5% |
| Jamaica | 15% | 12.5% | 10% |
| Japan | 15% | 0% | 0% |
| Jersey | — | — | — |
| Kazakhstan | 15% | 10% | 10% |
| Kenya | 15% | 15% | 15% |
| South Korea | 15% | 10% | 10% |
| Kosovo | 15% | 0% | 10% |
| Kuwait | 15% | 0% | 10% |
| Kyrgyzstan | 15% | 5% | 10% |
| Latvia | 15% | 10% | 10% |
| Liberia | 15% | 20% | 20% |
| Liechtenstein | 15% | 0% | 0% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 0% | 5% |
| North Macedonia | 15% | 5% | 5% |
| Malaysia | 15% | 10% | 7% |
| Malta | 15% | 0% | 0% |
| Mauritius | 15% | 0% | 10% |
| Mexico | 15% | 10% | 10% |
| Moldova | 15% | 5% | 0% |
| Mongolia | 10% | 10% | 10% |
| Montenegro | 15% | 0% | 10% |
| Morocco | 15% | 10% | 10% |
| Namibia | 15% | 0% | 10% |
| Netherlands | 15% | 0% | 0% |
| New Zealand | 15% | 10% | 10% |
| Norway | 15% | 0% | 0% |
| Pakistan | 15% | 20% | 10% |
| Panama | — | — | — |
| Peru | — | — | — |
| Philippines | 15% | 10% | 10% |
| Poland | 15% | 5% | 5% |
| Portugal | 15% | 15% | 10% |
| Romania | 15% | 3% | 3% |
| Russia | 15% | 0% | 0% |
| Republic of Serbia | 15% | 0% | 10% |
| Singapore | 15% | 0% | 5% |
| Slovakia | 15% | 0% | 5% |
| Slovenia | 15% | 5% | 5% |
| South Africa | 15% | 10% | 0% |
| Spain | 15% | 15% | 0% |
| Sri Lanka | 15% | 10% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 30% | 0% | 0% |
| Syria | 10% | 10% | 12% |
| Taiwan | 10% | 10% | 10% |
| Tajikistan | 15% | 0% | 5% |
| Thailand | 20% | 25% | 15% |
| Trinidad and Tobago | 20% | 15% | 10% |
| Tunisia | 15% | 10% | 10% |
| Turkey | 15% | 10% | 10% |
| Turkmenistan | 15% | 10% | 10% |
| Ukraine | 10% | 5% | 0% |
| United Kingdom | 15% | 0% | 0% |
| United States of America | 15% | 0% | 0% |
| Uruguay | 15% | 10% | 10% |
| Uzbekistan | 15% | 5% | 5% |
| Venezuela | 15% | 5% | 5% |
| Vietnam | 15% | 10% | 10% |
| Zambia | 15% | 10% | 10% |
| Zimbabwe | 20% | 10% | 7.5% |
| Belarus | 15% | 5% | 5% |
| United Arab Emirates | — | — | — |