🇩🇪 德国税率 · Germany Tax Rates
DE · 欧洲 · Europe
Germany corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 15% + 5.5% solidarity — Effective ~15.825% plus trade tax
- 个人所得税 Personal Income Tax: 0-45% — Progressive rates with solidarity surcharge
- 增值税 / 商品服务税 VAT / GST: 19% — Standard VAT rate; reduced 7% for some goods
- 进口税 / 关税 Import Duties / Customs: Varies — EU common external tariff applies
- 预扣税 Withholding Tax: 25% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 25% — Flat rate plus solidarity surcharge
- 财产税 / 房产税 Property Tax: Varies — Based on property value and municipality
- 遗产税 / 赠与税 Inheritance & Gift Tax: 7-50% — Progressive rates based on relationship
- 印花税 Stamp Duty: Varies — On real estate transactions, 3.5-6.5%
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, energy products
- 社会保障税 Social Security Tax: 20-22% — Employee and employer contributions combined
- 其他税种 Other Taxes: Varies — Church tax, solidarity surcharge