CN · AsiaDE · Europe
China vs Germany: tax rates compared
Germany's income tax rate is 2.5pp higher than China's (47.5% vs 45%). The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CN | DE | Difference |
|---|---|---|---|
| Income Tax | 45% | 47.5% | DE +2.5 pp |
| Corporate Tax | 25% | 30.1% | DE +5.1 pp |
| VAT | 13% | 19% | DE +6 pp |
| Capital Gains Tax | 0% | 25% | DE +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −2.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 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 China's (30.1% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −6 pp | Germany higher |
Germany's VAT rate is 6pp higher than China's (19% vs 13%). The 181-country average is 15%: China sits below it, Germany sits above it. China's figure is dated 2025-12-31 and Germany's 2026-06-30, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | −25 pp | Germany higher |
Germany's capital gains tax rate is 25pp higher than China's (25% vs 0%). The 175-country average is 10.3%: China sits below it, Germany sits above it. China's figure is dated 1998-03-30 and Germany's 2026-06-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Germany's — both sit at 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Germany's 2026-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.