DE · EuropeIM · Europe
Germany vs Isle of Man: tax rates compared
Germany's income tax rate is 26.5pp higher than Isle of Man's (47.5% vs 21%). The 200-country average is 28%: Germany sits above it, Isle of Man sits below it. Germany's figure is dated 2025-01-01 and Isle of Man's 2026-02-06, so the two rates come from different data vintages.
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 | DE | IM | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 21% | DE +26.5 pp |
| Corporate Tax | 30.1% | 0% | DE +30.1 pplargest gap |
| VAT | 19% | 20% | IM +1 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pp |
| 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 |
| Isle of Man | 21% | Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Taxes on personal income) · as of 2026-02-06 |
| Difference | +26.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Isle of Man | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +30.1 pp | Germany higher |
Germany's corporate tax rate is 30.1pp higher than Isle of Man's (30.1% vs 0%). The 201-country average is 22.6%: Germany sits above it, Isle of Man sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Isle of Man | 20% | Source: PWC Worldwide Tax Summaries — Isle of Man (Corporate, Other taxes) · as of 2026-02-06 |
| Difference | −1 pp | Isle of Man higher |
Isle of Man's VAT rate is 1pp higher than Germany's (20% 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 |
| Isle of Man | 0% | Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Income determination) · as of 2026-02-06 |
| Difference | +25 pp | Germany higher |
Germany's capital gains tax rate is 25pp higher than Isle of Man's (25% vs 0%). The 175-country average is 10.3%: Germany sits above it, Isle of Man sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Isle of Man | 0% | Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Other taxes) · as of 2026-02-06 |
| Difference | 0 pp | displayed rates match |
Germany's wealth tax rate is identical to Isle of Man's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.