WorldTax Compareโ† All Comparisons

China vs Germany
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ณ China
vs
๐Ÿ‡ฉ๐Ÿ‡ช Germany
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
3โ€“45%
Continued deduction reforms; threshold adjustments likely
No change
14โ€“45%
Basic allowance ~โ‚ฌ12,336; bracket creep relief
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
6โ€“13%
13%/9%/6% structure maintained
No change
7โ€“19%
Standard 19% unchanged
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
~29%
Coalition discussions on lowering to 25% ongoing
โ–ผ -0.5pp vs 2025
Capital Gains Tax
Capital Gains Tax
20%
National property tax reform bill still pending
No change
25%
Investment income reform proposals under review
No change
Social Security & Payroll
Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~41.5%
Health insurance rising; pension base up
โ–ฒ +0.5pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ณ China โ€” Provincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16โ€“23% depending on province). Cities impose Urban Maintenance & Construction Tax (1โ€“7% of VAT paid). Education surcharges add 3โ€“5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

๐Ÿ‡ฉ๐Ÿ‡ช Germany โ€” Trade Tax (Gewerbesteuer) & Church Tax

Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ€” no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ€“17% effective. Church tax (Kirchensteuer) of 8โ€“9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

China vs Germany: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: China and Germany have similar top income tax rates (3โ€“45% vs 14โ€“45%).

๐Ÿ›’ VAT/Sales Tax: Germany has a higher consumption tax (6โ€“13% vs 7โ€“19%).

๐Ÿข Corporate Tax: ๐Ÿ‡จ๐Ÿ‡ณ China offers a lower corporate rate (25% vs 29%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ณ China taxes investment gains at a lower rate (20% vs 25%), benefiting investors.

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