DE · EuropeRO · Europe
Germany vs Romania: tax rates compared
Germany's income tax rate is 37.5pp higher than Romania's (47.5% vs 10%). The 200-country average is 28%: Germany sits above it, Romania sits below it. Germany's figure is dated 2025-01-01 and Romania's 2026-03-30, so the two rates come from different data vintages.
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 | RO | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 10% | DE +37.5 pplargest gap |
| Corporate Tax | 30.1% | 16% | DE +14.1 pp |
| VAT | 19% | 21% | RO +2 pp |
| Capital Gains Tax | 25% | 3% | DE +22 pp |
| Crypto Tax | 0% | 16% | RO +16 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 |
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | +37.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Romania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +14.1 pp | Germany higher |
Germany's corporate tax rate is 14.1pp higher than Romania's (30.1% vs 16%). The 201-country average is 22.6%: Germany sits above it, Romania sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Difference | −2 pp | Romania higher |
Romania's VAT rate is 2pp higher than Germany's (21% 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 |
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Difference | +22 pp | Germany higher |
Germany's capital gains tax rate is 22pp higher than Romania's (25% vs 3%). The 175-country average is 10.3%: Germany sits above it, Romania 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 |
| Romania | 16% | Source: Portal Legislativ (Monitorul Oficial) — Legea nr. 239/2025, amending the Fiscal Code · as of 2026-01-01 |
| Difference | −16 pp | Romania higher |
Romania's crypto tax rate is 16pp higher than Germany's (16% vs 0%). The 88-country average is 13%: Germany sits below it, Romania sits above it. Germany's figure is dated 2025-03-06 and Romania'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 |
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
Germany's wealth tax rate is identical to Romania's — both sit at 0%. The 193-country average is 0.1%: both sit below it.