Corporate income tax rate, combined central and sub-central (statutory, OECD): Germany

The latest reading SOTW holds for Germany is 30.13% for 2026, from OECD.

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.CIT.COMBINED.A · DEU

Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.

Latest
30.13
% · 2026
Previous
30.13
% · 2025
Earliest held
51.61
% · 2000
Readings shown
27
Every reading SOTW holds

Germany · history

% · Annual

Source: OECD. Viewer read 2026-11-12T03:12:49.038Z (UTC); publisher acquisition and release times are not supplied here. Original units; no interpolation, rebasing or conversion. Missing periods and stored U/B flags interrupt the line. Daily gaps can include non-business days.

Readings, newest first

Corporate income tax rate, combined central and sub-central (statutory, OECD): Germany: 27 readings, newest first. Source: OECD.
PeriodValue (%)
202630.13
202530.13
202430.13
202330.06
202229.93
202129.94
202029.83
201929.94
201829.90
201729.89
201629.82
201529.78
201429.71
201329.64
201229.58
201129.55
201029.49
200929.37
200829.41
200738.36
200638.41
200538.36
200438.34
200339.64
200238.29
200138.26
200051.61

Source: OECD. All 27 readings held, 2000 to 2026. n/a means the source value is missing or withheld.

More