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Germany vs United States: tax rates compared
Germany's income tax rate is 3.8pp higher than United States's (47.5% vs 43.7%). The 200-country average is 28%: both sit above it.
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 | US | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 43.7% | DE +3.8 pp |
| Corporate Tax | 30.1% | 25.6% | DE +4.5 pp |
| Capital Gains Tax | 25% | 20% | DE +5 pp |
| Crypto Tax | 0% | 20% | US +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 |
| United States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +3.8 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4.5 pp | Germany higher |
Germany's corporate tax rate is 4.5pp higher than United States's (30.1% vs 25.6%). The 201-country average is 22.6%: 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 |
| United States | 20% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01 |
| Difference | +5 pp | Germany higher |
Germany's capital gains tax rate is 5pp higher than United States's (25% vs 20%). The 175-country average is 10.3%: both sit above it. Germany's figure is dated 2026-06-30 and United States's 2025-01-01, so the two rates come from different data vintages.
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 |
| United States | 20% | Source: IRS Publication 550 (2025), Investment Income and Expenses · as of 2025-01-01 |
| Difference | −20 pp | United States higher |
United States's crypto tax rate is 20pp higher than Germany's (20% vs 0%). The 88-country average is 13%: Germany sits below it, United States sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| United States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | 0 pp | displayed rates match |
Germany's wealth tax rate is identical to United States's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.