Tax Info
Enter Dynamic PageGeneral CIT Rate
Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.
CIT Return Due Date
July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
CIT Payment Due Date
As stated in the assessment notice.
CIT Estimated Payment Due Date
Quarterly installment payments are due on the 10th day of March, June, September, and December.
Resident Withholding Tax (Dividend/Interest/Royalty)
25/25/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
25/0/15
General VAT Rate
19
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate tax rate.
Composite Effective Average Tax Rate
26.59
Composite Effective Marginal Tax Rate
11.00
Administrative Regions
BB - Brandenburg
BE - Berlin
BW - Baden-Württemberg
BY - Bavaria
HB - Bremen
HE - Hesse
HH - Hamburg
MV - Mecklenburg-Vorpommern
NI - Lower Saxony
NW - North Rhine-Westphalia
RP - Rhineland-Palatinate
SH - Schleswig-Holstein
SL - Saarland
SN - Saxony
ST - Saxony-Anhalt
TH - Thuringia
