WorldTax CompareAll Comparisons

Germany vs Armenia
Tax Rate Comparison

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

🇩🇪 Germany
vs
🇦🇲 Armenia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
14–45%
Basic allowance ~€12,336; bracket creep relief
No change
20%
Flat 20%; tech hub status attracting IT workers
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–19%
Standard 19% unchanged
No change
20%
20% stable
No change

Corporate Tax Rate

Corporate Tax Rate
~29%
Coalition discussions on lowering to 25% ongoing
-0.5pp vs 2025
18%
18%; tech incentives; Pillar Two considerations
No change

Capital Gains Tax

Capital Gains Tax
25%
Investment income reform proposals under review
No change
10%
10% maintained
No change

Social Security & Payroll

Social Security / Payroll
~41.5%
Health insurance rising; pension base up
+0.5pp vs 2025
~21.5%
Pension system maturing
No change
State, Regional & Local Taxes

🇩🇪 GermanyTrade Tax (Gewerbesteuer) & Church Tax

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

🇦🇲 ArmeniaCommunity & Municipal Taxes

Armenia's 930 communities (hamaynkner) levy local taxes including land tax and property tax within frameworks set by the Tax Code. Yerevan, as a metropolis divided into 12 administrative districts, has the highest commercial property values. The State Revenue Committee (SRC) administers all national taxes. Armenia has an EU-associated trade agreement (CEPA) and maintains CIS links with Russia. A flat income tax replaced progressive rates in 2020. Significant diaspora investment affects the fiscal landscape.

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

Germany vs Armenia: Key Tax Differences (2026)

💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (14–45% vs 20%). 🇦🇲 Armenia is more favourable for high earners.

🛒 VAT/Sales Tax: Armenia has a higher consumption tax (7–19% vs 20%).

🏢 Corporate Tax: 🇦🇲 Armenia offers a lower corporate rate (18% vs 29%), which can influence business location decisions.

📈 Capital Gains: 🇦🇲 Armenia taxes investment gains at a lower rate (10% vs 25%), benefiting investors.

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