BE · EuropeDE · Europe
Belgium vs Germany: tax rates compared
Belgium's income tax rate is 5.2pp higher than Germany's (52.7% vs 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 | BE | DE | Difference |
|---|---|---|---|
| Income Tax | 52.7% | 47.5% | BE +5.2 pp |
| Corporate Tax | 25% | 30.1% | DE +5.1 pp |
| VAT | 21% | 19% | BE +2 pp |
| Capital Gains Tax | 10% | 25% | DE +15 pplargest gap |
| Crypto Tax | 10% | 0% | BE +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 52.7% | 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 | +5.2 pp | Belgium higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 25% | 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 | −5.1 pp | Germany higher |
Germany's corporate tax rate is 5.1pp higher than Belgium's (30.1% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belgium | 21% | Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +2 pp | Belgium higher |
Belgium's VAT rate is 2pp higher than Germany's (21% vs 19%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | −15 pp | Germany higher |
Germany's capital gains tax rate is 15pp higher than Belgium's (25% vs 10%). The 175-country average is 10.3%: Belgium sits below it, Germany sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: PwC Belgium — Belgium's comprehensive capital gains tax changes: key updates and implications starting January 2026 · as of 2025-12-19 |
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Difference | +10 pp | Belgium higher |
Belgium's crypto tax rate is 10pp higher than Germany's (10% vs 0%). The 88-country average is 13%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 0% | Source: PWC Worldwide Tax Summaries — Belgium (Individual, Other taxes) · as of 2026-02-13 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Belgium's wealth tax rate is identical to Germany's — both sit at 0%. The 193-country average is 0.1%: both sit below it.