Germany vs Maldives
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π©πͺ Germany β Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 BundeslΓ€nder apply federal income tax rates uniformly β no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7β17% effective. Church tax (Kirchensteuer) of 8β9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
π²π» Maldives β Island Council Taxes
The Maldives has 188 inhabited islands across 26 atolls administered by island and atoll councils. Councils have limited taxing powers β primarily fees for services. The Maldives Inland Revenue Authority (MIRA) administers all national taxes. Tourism dominates the economy (>60% of GDP via resort islands). The Business Profit Tax (BPT) at 15% and the Tourism Goods and Services Tax (T-GST at 16%) are major revenue sources. No personal income tax exists for residents earning under certain thresholds.
Germany vs Maldives: Key Tax Differences (2026)
π° Income Tax: π©πͺ Germany has a higher top income tax rate (14β45% vs 0β15%). π²π» Maldives is more favourable for high earners.
π VAT/Sales Tax: Germany has a higher consumption tax (7β19% vs 8β16%).
π’ Corporate Tax: π²π» Maldives offers a lower corporate rate (15% vs 29%), which can influence business location decisions.
π Capital Gains: π²π» Maldives taxes investment gains at a lower rate (15% vs 25%), benefiting investors.