Germany
3.2/10
212th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Germany and Japan weigh about the same on the taxpayer.
| Tax | Germany | Japan | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 29.65% | 29.74% | −0.1 points |
| Personal income tax top bracket | 14% to 47.48% | 15.11% to 55.95% | −8.5 points |
| VAT standard rate | 19% | 10% | +9.0 points |
Germany
n/a
Japan
| Combined effective rate national, prefectural and municipal | 29.74% |
| National tax | 23.2% |
| SMEs, first bracket capital up to 100 million yen | 15% |