GE · AsiaDE · Europe
Georgia vs Germany: tax rates compared
Germany's income tax rate is 27.5pp higher than Georgia's (47.5% vs 20%). The 200-country average is 28%: Georgia sits below it, Germany sits above it. Georgia's figure is dated 2026-04-01 and Germany's 2025-01-01, so the two rates come from different data vintages.
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 | GE | DE | Difference |
|---|---|---|---|
| Income Tax | 20% | 47.5% | DE +27.5 pplargest gap |
| Corporate Tax | 15% | 30.1% | DE +15.1 pp |
| VAT | 18% | 19% | DE +1 pp |
| Capital Gains Tax | 0% | 25% | DE +25 pp |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 20% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −27.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 15% | 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 | −15.1 pp | Germany higher |
Germany's corporate tax rate is 15.1pp higher than Georgia's (30.1% vs 15%). The 201-country average is 22.6%: Georgia sits below it, Germany sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Georgia | 18% | Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −1 pp | Germany higher |
Germany's VAT rate is 1pp higher than Georgia's (19% vs 18%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01 |
| 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 Georgia's (25% vs 0%). The 175-country average is 10.3%: Georgia sits below it, Germany sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Ministry of Finance of Georgia — Public Ruling No. 201 (28 June 2019), on the taxation of crypto-assets · as of 2019-06-28 |
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Difference | 0 pp | displayed rates match |
Georgia's crypto tax rate is identical to Germany's — both sit at 0%. The 88-country average is 13%: both sit below it. Georgia's figure is dated 2019-06-28 and Germany's 2025-03-06, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Georgia's wealth tax rate is identical to Germany's — both sit at 0%. The 193-country average is 0.1%: both sit below it.