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Germany vs Netherlands: tax rates compared
Netherlands has an income tax rate of 49.5%, 2pp above Germany's 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 | NL | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 49.5% | NL +2 pp |
| Corporate Tax | 30.1% | 25.8% | DE +4.3 pp |
| VAT | 19% | 21% | NL +2 pp |
| Capital Gains Tax | 25% | 36% | NL +11 pp |
| Crypto Tax | 0% | 36% | NL +36 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −2 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4.3 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 4.3pp above Netherlands's 25.8%. 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 |
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −2 pp | Netherlands higher |
Netherlands 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 |
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Difference | −11 pp | Netherlands higher |
Netherlands has a capital gains tax rate of 36%, 11pp 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 |
| Netherlands | 36% | Source: Belastingdienst (Dutch Tax and Customs Administration) — "Moet ik aangifte doen en belasting betalen over mijn crypto's?" · as of 2026-01-01 |
| Difference | −36 pp | Netherlands higher |
Netherlands has a crypto tax rate of 36%, 36pp above Germany's 0%. The 88-country average is 13%: Germany sits below it, Netherlands sits above it. Germany's figure is dated 2025-03-06 and Netherlands'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 |
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Germany and Netherlands share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Germany's figure is dated 2026-06-30 and Netherlands's 2025-01-01, so the two rates come from different data vintages.