Germany vs South Korea
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.
π°π· South Korea β Local Income Tax & Resident Tax
South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.
Germany vs South Korea: Key Tax Differences (2026)
π° Income Tax: Germany and South Korea have similar top income tax rates (14β45% vs 6β45%).
π VAT/Sales Tax: Germany has a higher consumption tax (7β19% vs 10%).
π’ Corporate Tax: π°π· South Korea offers a lower corporate rate (24% vs 29%), which can influence business location decisions.
π Capital Gains: π©πͺ Germany taxes investment gains at a lower rate (25% vs 45%), benefiting investors.