Germany Corporate Tax Calculator 2026 (30.14%)
Estimate corporate income tax in Germany on any profit: tax due, effective rate and profit after tax, with the 30.14% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Germany
15% corporate income tax plus the 5.5% solidarity surcharge on it (15.825% together), plus municipal trade tax of 3.5% × the local multiplier (Hebesatz, at least 200%, national average 409%)
Assessment period 2026 (Veranlagungszeitraum 2026)
About 30.1% with the 2024 national average Hebesatz of 409% (15.825% KSt+SolZ plus 14.3% trade tax)
Who qualifies for the lower rates
- Corporation tax falls by law to 14% (2028), 13% (2029), 12% (2030), 11% (2031) and 10% from 2032 (§ 23 KStG); SolZ still applies
- Minimum Hebesatz is 200% (7% trade tax) up to 2026 and rises to 280% (9.8%) from 2027
- Average Hebesatz of all municipalities was 409% in 2024 (Destatis)
Local taxes and minimum taxes
Trade tax (Gewerbesteuer) included: 3.5% x municipal multiplier (Hebesatz), set by each municipality on an adjusted profit base
EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled
Filing and payment
Annual returns by 31 July of the following year (with a tax adviser: end of Feb of the second year); KSt prepaid 10 Mar/Jun/Sep/Dec, trade tax 15 Feb/May/Aug/Nov
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Germany?
15% corporate income tax plus the 5.5% solidarity surcharge on it (15.825% together), plus municipal trade tax of 3.5% × the local multiplier (Hebesatz, at least 200%, national average 409%)
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €30,140.00 of tax, an effective rate of 30.14%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Corporation tax falls by law to 14% (2028), 13% (2029), 12% (2030), 11% (2031) and 10% from 2032 (§ 23 KStG); SolZ still applies. Minimum Hebesatz is 200% (7% trade tax) up to 2026 and rises to 280% (9.8%) from 2027. Average Hebesatz of all municipalities was 409% in 2024 (Destatis)
When is the corporate tax return due?
Annual returns by 31 July of the following year (with a tax adviser: end of Feb of the second year); KSt prepaid 10 Mar/Jun/Sep/Dec, trade tax 15 Feb/May/Aug/Nov
Does the estimate include local taxes and minimum taxes?
Trade tax (Gewerbesteuer) included: 3.5% x municipal multiplier (Hebesatz), set by each municipality on an adjusted profit base. EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Federal Ministry of Justice - gesetze-im-internet.de and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- § 23 KStG Steuersatz — Federal Ministry of Justice - gesetze-im-internet.de
- § 4 SolzG 1995 Zuschlagsatz — Federal Ministry of Justice - gesetze-im-internet.de
- § 11 GewStG Steuermesszahl und Steuermessbetrag — Federal Ministry of Justice - gesetze-im-internet.de
- § 16 GewStG Hebesatz — Federal Ministry of Justice - gesetze-im-internet.de
- § 36 GewStG (Abs. 5b: 280% from Erhebungszeitraum 2027, BGBl. 2026 I Nr. 197) — Federal Ministry of Justice - gesetze-im-internet.de
- Gewerbesteuereinnahmen im Jahr 2024 um 0,2 % höher als im Vorjahr (Durchschnittshebesatz 409 %) — Statistisches Bundesamt (Destatis), 21 Aug 2025
- PwC Worldwide Tax Summaries (authoritative corroboration): Germany - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Germany - Corporate - Tax administration — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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