DE · EuropeNP · Asia
Germany vs Nepal: tax rates compared
Germany has an income tax rate of 47.5%, 17.5pp above Nepal's 30%. The 200-country average is 28%: both sit above it. Germany's figure is dated 2025-01-01 and Nepal's 2026-01-02, 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 | NP | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 30% | DE +17.5 pp |
| Corporate Tax | 30.1% | 25% | DE +5.1 pp |
| VAT | 19% | 13% | DE +6 pp |
| Capital Gains Tax | 25% | 5% | DE +20 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 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | +17.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 5.1pp above Nepal's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +6 pp | Germany higher |
Germany has a VAT rate of 19%, 6pp above Nepal's 13%. The 181-country average is 15%: Germany sits above it, Nepal sits below it. Germany's figure is dated 2026-06-30 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | +20 pp | Germany higher |
Germany has a capital gains tax rate of 25%, 20pp above Nepal's 5%. The 175-country average is 10.3%: Germany sits above it, Nepal sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Germany and Nepal share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.