Germany vs Ukraine
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.
πΊπ¦ Ukraine β Local Council Taxes
Ukraine's 27 oblasts and the city of Kyiv have limited independent taxing powers β income tax is national. Local councils set rates for land tax (0.01%β3% of normative monetary value), real estate tax (up to 1.5% of minimum wage per sq.m.), and transport tax. Unified tax regimes for entrepreneurs (1β3 groups) are nationally set with simplified rates. Wartime conditions have significantly altered tax collection and enforcement. The simplified system (ΡΠ΄ΠΈΠ½ΠΈΠΉ ΠΏΠΎΠ΄Π°ΡΠΎΠΊ) covers ~60% of registered entrepreneurs.
Germany vs Ukraine: Key Tax Differences (2026)
π° Income Tax: π©πͺ Germany has a higher top income tax rate (14β45% vs 18%). πΊπ¦ Ukraine is more favourable for high earners.
π VAT/Sales Tax: Ukraine has a higher consumption tax (7β19% vs 20%).
π’ Corporate Tax: πΊπ¦ Ukraine offers a lower corporate rate (18% vs 29%), which can influence business location decisions.
π Capital Gains: πΊπ¦ Ukraine taxes investment gains at a lower rate (18% vs 25%), benefiting investors.