DE · EuropeNZ · Oceania
Germany vs New Zealand: tax rates compared
Between the two, Germany's income tax rate (47.5%) tops New Zealand's (39%) by 8.5pp. 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 | NZ | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 39% | DE +8.5 pp |
| Corporate Tax | 30.1% | 28% | DE +2.1 pp |
| VAT | 19% | 15% | DE +4 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pp |
| Crypto Tax | 0% | 39% | NZ +39 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 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +8.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2.1 pp | Germany higher |
Between the two, Germany's corporate tax rate (30.1%) tops New Zealand's (28%) by 2.1pp. 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 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | +4 pp | Germany higher |
Between the two, Germany's VAT rate (19%) tops New Zealand's (15%) by 4pp. The 181-country average is 15%: Germany sits above it, New Zealand matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | +25 pp | Germany higher |
Between the two, Germany's capital gains tax rate (25%) tops New Zealand's (0%) by 25pp. The 175-country average is 10.3%: Germany sits above it, New Zealand sits below 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 |
| New Zealand | 39% | Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20 |
| Difference | −39 pp | New Zealand higher |
Between the two, New Zealand's crypto tax rate (39%) tops Germany's (0%) by 39pp. The 88-country average is 13%: Germany sits below it, New Zealand sits above it. Germany's figure is dated 2025-03-06 and New Zealand's 2026-04-20, 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Germany and New Zealand both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.