EE · EuropeDE · Europe
Estonia vs Germany: tax rates compared
Germany has an income tax rate of 47.5%, 25.5pp above Estonia's 22%. The 200-country average is 28%: Estonia sits below it, Germany sits 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 | EE | DE | Difference |
|---|---|---|---|
| Income Tax | 22% | 47.5% | DE +25.5 pplargest gap |
| Corporate Tax | 22% | 30.1% | DE +8.1 pp |
| VAT | 24% | 19% | EE +5 pp |
| Capital Gains Tax | 22% | 25% | DE +3 pp |
| Crypto Tax | 22% | 0% | EE +22 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −25.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −8.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 8.1pp above Estonia's 22%. The 201-country average is 22.6%: Estonia sits below it, Germany sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +5 pp | Estonia higher |
Estonia has a VAT rate of 24%, 5pp above Germany's 19%. The 181-country average is 15%: both sit above it. Estonia's figure is dated 2025-07-01 and Germany's 2026-06-30, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | −3 pp | Germany higher |
Germany has a capital gains tax rate of 25%, 3pp above Estonia's 22%. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: Estonian Tax and Customs Board (EMTA) — Crypto-assets · as of 2026-02-15 |
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Difference | +22 pp | Estonia higher |
Estonia has a crypto tax rate of 22%, 22pp above Germany's 0%. The 88-country average is 13%: Estonia sits above it, Germany sits below it. Estonia's figure is dated 2026-02-15 and Germany's 2025-03-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Estonia and Germany share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.