Germany's Rankings
Overall Rank1666.94
Corporate Taxes2652.35
Individual Taxes2660.41
Consumption Taxes1075.93
Property Taxes1665.81
International Tax Rules887.23

Germany ranks 16th overall on the 2019 International Tax Competitiveness Index, the same as in 2018.


  • Inventory can receive Last-In-First-Out treatment, the most neutral treatment of inventory costs.
  • Germany has a broad tax treaty network, with 96 countries.
  • The VAT rate of 19 percent is near the OECD average (19.1 percent) and the VAT compliance burden is relatively low.


  • Germany has the fifth highest corporate income tax rate among OECD countries, at 29.9 percent.
  • The personal income tax is complex with an associated compliance burden of 134 hours-the third highest among OECD countries.
  • Companies are limited in the amount of net operating losses they can use to offset income on future or previous tax returns.

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