DE · EuropeLV · Europe
Germany vs Latvia: tax rates compared
Germany has an income tax rate of 47.5%, 14.5pp above Latvia's 33%. 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 | LV | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 33% | DE +14.5 pp |
| Corporate Tax | 30.1% | 20% | DE +10.1 pp |
| VAT | 19% | 21% | LV +2 pp |
| Capital Gains Tax | 25% | 25.5% | LV +0.5 pp |
| Crypto Tax | 0% | 25.5% | LV +25.5 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 |
| Latvia | 33% | Source: State Revenue Service of Latvia (VID) — Personal Income Tax rates · as of 2025-12-30 |
| Difference | +14.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Latvia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 10.1pp above Latvia's 20%. The 201-country average is 22.6%: Germany sits above it, Latvia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Latvia | 21% | Source: PWC Worldwide Tax Summaries — Latvia (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −2 pp | Latvia higher |
Latvia has a VAT rate of 21%, 2pp above Germany's 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 |
| Latvia | 25.5% | Source: PWC Worldwide Tax Summaries — Latvia (Individual, Income determination) · as of 2026-06-30 |
| Difference | −0.5 pp | Latvia higher |
Latvia has a capital gains tax rate of 25.5%, 0.5pp above Germany's 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 |
| Latvia | 25.5% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Latvia · as of 2025-10-01 |
| Difference | −25.5 pp | Latvia higher |
Latvia has a crypto tax rate of 25.5%, 25.5pp above Germany's 0%. The 88-country average is 13%: Germany sits below it, Latvia sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Latvia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Germany and Latvia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.