Germany corporate tax rate
Federal statutory corporate income tax rate on the taxable income of corporations under Section 23(1) KStG.
| Current value | 15 percent |
|---|---|
| In force from | 2008-01-01 |
| In force until | 2027-12-31 |
| Official source | Koerperschaftsteuergesetz (KStG) Section 23(1): 'Die Koerperschaftsteuer betraegt fuer ... Veranlagungszeitraeume bis 2027 15 Prozent, den Veranlagungszeitraum 2028 14 Prozent, den Veranlagungszeitraum 2029 13 Prozent, den Veranlagungszeitraum 2030 12 Prozent, den Veranlagungszeitraum 2031 11 Prozent und Veranlagungszeitraeume ab 2032 10 Prozent des zu versteuernden Einkommens'; 15% rate introduced by the Unternehmensteuerreformgesetz 2008 of 14 August 2007 (BGBl. I S. 1912); step-down schedule from 2028 inserted by the Gesetz fuer ein steuerliches Investitionssofortprogramm zur Staerkung des Wirtschaftsstandorts Deutschland (2025) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SERVED VALUE IS THE FEDERAL STATUTORY NOMINAL RATE ONLY: 15%. The effective burden on a German corporation is roughly double, and is deliberately NOT blended into the value. Decomposition for a GmbH/AG in 2026: (1) Koerperschaftsteuer 15.00% under Section 23(1) KStG; (2) Solidaritaetszuschlag at 5.5% OF the corporate tax (Sections 1 and 4 SolzG 1995), i.e. 0.825 percentage points - unlike for individuals, the Soli was never abolished or thresholded for corporations, so every corporation pays it, giving 15.825% federal; (3) Gewerbesteuer (municipal trade tax, Gewerbesteuergesetz), computed as the 3.5% federal Steuermesszahl (Section 11(2) GewStG) multiplied by each municipality's own Hebesatz, which Section 16(4) GewStG requires to be at least 200% and which in practice runs from 200% in low-tax municipalities to 580-620% in some large cities (Munich ~490%, Frankfurt am Main ~460%, Berlin 410%, Hamburg 470%, Duesseldorf 440%, Monheim am Rhein famously ~250%). Gewerbesteuer is not deductible against itself or against corporation tax. At a 400% Hebesatz the trade tax is 14.0%, giving a combined nominal burden of about 29.8%; the commonly quoted German headline of 'about 30%' is this combined figure, not a statutory rate. EFFECTIVE_TO IS POPULATED because the 15% rate is genuinely bounded by statute: Section 23(1) KStG as amended prescribes an automatic annual step-down from 2028 - 14% (2028), 13% (2029), 12% (2030), 11% (2031) and 10% for assessment periods from 2032 onward. Partnerships (OHG, KG, GmbH & Co. KG) are transparent for income-tax purposes and pay Gewerbesteuer but not Koerperschaftsteuer; their partners are taxed under the EStG, with partial Gewerbesteuer credit under Section 35 EStG. Germany applies the OECD Pillar Two 15% global minimum tax through the Mindeststeuergesetz (MinStG) for in-scope groups. Access: gesetze-im-internet.de served the consolidated KStG text cleanly; the BMF's own law portal is behind a Radware bot wall.
Get it programmatically
curl https://euroref.dev/v1/de/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/de/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/de/corporate-taxOther Germany series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate