Germany Corporation Tax Calculator 2023
The Germany Corporation Tax Calculator is designed for resident and non-resident companies, banks / financial institutions and non-operating entities who have accrued income from profits in Germany during the 2023 tax year, if you would like to calculate Corporation Tax due in Germany for a different tax year then please select the relevant year from the available Corporation Calculators. The calculator allows corporation tax calculations for multiple scenarios including rates and allowances tailored for tax filing status, profit amounts and allowances in 2023.
This 2023 corporation tax calculation provides you with two important pieces of financial information, the first is the amount of corporation tax you owe on profits generated in Germany in 2023, the second is the net amount of profit after tax in 2023 which allows you to view exactly how your business investments in Germany are performing.
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How to calculate Corporation Tax in Germany
You can calculate Corporation Tax in Germany for resident and non-resident companies by multiplying the profits acrued by the appropriate corporation tax rate. We have included the Corporation Tax formula for Germany so that you can calculate corporation tax manually or update your systems with the relevent corporation tax rates in Germany. The latest corporation tax rates in Germany for 2023 are displayed in the Germany tax tables. For those who prefer to use the Germany Corporation Tax Calculator rather than calculate the tax manually, we have included a step-by-step guide to using the calculator for Corporation Tax calculations (see the guides under "How to use the Germany Corporation Tax Calculator").
Corporation Tax Years available for Germany
We currently support the following tax years for Corporation Tax calculation in Germany, if you require additional tax years, please get in touch and we can add them to the list of available tax years.
Germany Corporation Tax formula
Corporation Tax in Germany is calculated using the following Corporation Tax formula:
Corporation Tax = a x (b / 100)
- a = The net profit earned that is subject to tax in Germany.
- b = The relevent rate of corporations tax in Germany associated with business type.
Corporation Tax Rates in Germany
Corporation tax in Germany is charged at a flat rate with the rate varying depending on the type of business subject to corporation tax. The table below defines the corporation tax rates applicable for each company type based on residence.
Germany Corporation Rates in
|15%||0%||Corporation Tax on Global Income (Flat Corporation Tax Rate)|
|15%||15%||Corporation Tax on Germany Based Income (Flat Corporation Tax Rate)|
In addition to the standard corporation tax calculation, Germany applies a 5.5% solidarity surcharge (calculated as a percentage or capital gains tax due). In addition to this, all commercial business operations in Germany are liable for trade tax which is calculated on a municipal basis, set by local authorities and varying from region to region. The rate is generally the same for all businesses within each region with the standard trade tax rate for each region defined below:
German Trade Tax Rates by Region (Gewerbesteuer)
Basis of Coporation Tax
Similar to PIT, Resident entities are taxed on worldwide income and non-resident companies are subject to tax only on revenue from within Germany. Profits generated by residents on foreign source are taxed as per corporate tax regime.
How to use the Germany Corporation Tax Calculator
You can view the calculator inline or full screen. The inline view displays the calculator surrounded by the normal menus and links to other tools and supporting information. The full screen view removes or the unnecessary information so you can focus solely on using the Germany Corporation Tax Calculator. The following step-by-step guides to calculating corporation tax online with the Germany Corporation Tax Calculator covers all the functions within the corporation tax calculator:
How to complete a Corporation Tax Calculation
- Select Normal View or Full Screen View.
- Select Resident Company on Non-resident Company
- Confirm the type of company that you run in Germany for Corporation tax purposes.
- Enter the total amount of Global Income that is profit.
- Enter the total amount of Income generated in Germany that is profit.
The Corporation Tax Calculator will then automatically calculate the tax due based on the details entered.