AT · EuropeDE · Europe
Austria vs Germany: tax rates compared
Austria has an income tax rate of 55%, 7.5pp above Germany's 47.5%. The 200-country average is 28%: both sit above it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AT | DE | Difference |
|---|---|---|---|
| Income Tax | 55% | 47.5% | AT +7.5 pp |
| Corporate Tax | 23% | 30.1% | DE +7.1 pp |
| VAT | 20% | 19% | AT +1 pp |
| Capital Gains Tax | 27.5% | 25% | AT +2.5 pp |
| Crypto Tax | 27.5% | 0% | AT +27.5 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +7.5 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −7.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 7.1pp above Austria's 23%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +1 pp | Austria higher |
Austria has a VAT rate of 20%, 1pp above Germany's 19%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | +2.5 pp | Austria higher |
Austria has a capital gains tax rate of 27.5%, 2.5pp above Germany's 25%. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: Bundesministerium für Finanzen (Austria) — Steuerliche Behandlung von Kryptowährungen · as of 2026-01-01 |
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Difference | +27.5 pp | Austria higher |
Austria has a crypto tax rate of 27.5%, 27.5pp above Germany's 0%. The 88-country average is 13%: Austria sits above it, Germany sits below it. Austria's figure is dated 2026-01-01 and Germany's 2025-03-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Austria and Germany share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.