DE · EuropeIE · Europe
Germany vs Ireland: tax rates compared
Ireland's income tax rate is 0.5pp higher than Germany's (48% 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 | DE | IE | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 48% | IE +0.5 pp |
| Corporate Tax | 30.1% | 12.5% | DE +17.6 pp |
| VAT | 19% | 23% | IE +4 pp |
| Capital Gains Tax | 25% | 33% | IE +8 pp |
| Crypto Tax | 0% | 33% | IE +33 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Ireland | 48% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −0.5 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ireland | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17.6 pp | Germany higher |
Germany's corporate tax rate is 17.6pp higher than Ireland's (30.1% vs 12.5%). The 201-country average is 22.6%: Germany sits above it, Ireland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Difference | −4 pp | Ireland higher |
Ireland's VAT rate is 4pp higher than Germany's (23% vs 19%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Difference | −8 pp | Ireland higher |
Ireland's capital gains tax rate is 8pp higher than Germany's (33% vs 25%). The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| Difference | −33 pp | Ireland higher |
Ireland's crypto tax rate is 33pp higher than Germany's (33% vs 0%). The 88-country average is 13%: Germany sits below it, Ireland sits above it. Germany's figure is dated 2025-03-06 and Ireland's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| Difference | 0 pp | displayed rates match |
Germany's wealth tax rate is identical to Ireland's — both sit at 0%. The 193-country average is 0.1%: both sit below it.