FR · EuropeDE · Europe
France vs Germany: tax rates compared
France has an income tax rate of 55.4%, 7.9pp 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 | FR | DE | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 47.5% | FR +7.9 pp |
| Corporate Tax | 36.1% | 30.1% | FR +6 pp |
| VAT | 20% | 19% | FR +1 pp |
| Capital Gains Tax | 31.4% | 25% | FR +6.4 pp |
| Crypto Tax | 30% | 0% | FR +30 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +7.9 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +6 pp | France higher |
France has a corporate tax rate of 36.1%, 6pp above Germany's 30.1%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | +1 pp | France higher |
France 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 |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | +6.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 6.4pp above Germany's 25%. The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Germany's 2026-06-30, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Difference | +30 pp | France higher |
France has a crypto tax rate of 30%, 30pp above Germany's 0%. The 88-country average is 13%: France sits above it, Germany sits below it. France's figure is dated 2024-04-23 and Germany's 2025-03-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
France and Germany share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Germany's 2026-06-30, so the two rates come from different data vintages.