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Germany vs Iceland
Tax Rate Comparison

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

๐Ÿ‡ฉ๐Ÿ‡ช Germany
vs
๐Ÿ‡ฎ๐Ÿ‡ธ Iceland
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
14โ€“45%
Basic allowance ~โ‚ฌ12,336; bracket creep relief
No change
~36.94%
Stable; municipal rates adjusting slightly
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7โ€“19%
Standard 19% unchanged
No change
11โ€“24%
Standard 24% maintained; EEA rules apply
No change
Corporate Tax Rate
Corporate Tax Rate
~29%
Coalition discussions on lowering to 25% ongoing
โ–ผ -0.5pp vs 2025
20%
20% stable
No change
Capital Gains Tax
Capital Gains Tax
25%
Investment income reform proposals under review
No change
22%
22% capital income rate
No change
Social Security & Payroll
Social Security / Payroll
~41.5%
Health insurance rising; pension base up
โ–ฒ +0.5pp vs 2025
~14.5%
Pension reform debate; high mandatory rates maintained
No change
State, Regional & Local Taxes

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.

๐Ÿ‡ฎ๐Ÿ‡ธ Iceland โ€” Municipal Income Tax

Iceland's 69 municipalities set their own local income tax rates, ranging from ~12.44% to ~14.52%, averaging ~14.45%. This is added to the national income tax. The combined effective rate for most earners is about 36.94% (national + municipal). Iceland has no inheritance tax on direct heirs. Real estate transfer tax (stimpilgjald) is 0.8% on property transfers. Iceland is not an EU member but belongs to the EEA, affecting VAT and trade rules.

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.

Germany vs Iceland: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฉ๐Ÿ‡ช Germany has a higher top income tax rate (14โ€“45% vs ~36.94%). ๐Ÿ‡ฎ๐Ÿ‡ธ Iceland is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Iceland has a higher consumption tax (7โ€“19% vs 11โ€“24%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฎ๐Ÿ‡ธ Iceland offers a lower corporate rate (20% vs 29%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฎ๐Ÿ‡ธ Iceland taxes investment gains at a lower rate (22% vs 25%), benefiting investors.

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