Germany

Paying Taxes in

Germany

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 148 9.95% gross salaries 11.2
Corporate income tax 4 30 15% taxable profit 9.4
Trade tax 1 online filing 11-17% taxable profits 9
Health insurance contributions 0 paid jointly 7.15% gross salaries 7.9
Property tax 1 less than 0.1% property value 2.9
Unemployment contributions 0 paid jointly 1.40% gross salaries 1.6
Road tax (only for trucks) 1 EUR 0.183 per kilometer 1.5
Fuel tax 1 included in fuel price 1.3
Long term care insurance 0 paid jointly 0.98% gross salaries 1.1
Tax on interest 0 25% interest income 0.6 included in other taxes
Solidarity surcharge 0 paid jointly 5.50% corporate income tax 0.5
Tax on insurance contracts 1 17.75% insurance premium 0.2
vehicle tax 1 online filing EUR 556 0
Value added tax (VAT) 1 online filing 43 19% value added not included
Totals: 12 221 46.7
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