German corporation tax — rate by assessment period
German corporation tax is 15 % of taxable income up to assessment period 2027, then steps down year by year to 10 % from 2032.
2026 rules — verified on September 28, 2026Free, no account
This content is part of the path: Taxing a GmbH and distributing profits· Step 3 of 10· Next step: German trade tax calculator — base amount and municipal multiplier
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Sources and assumptions
- gesetze-im-internet.de — KStG § 23 Abs. 1 Nr. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Die Körperschaftsteuer beträgt für 1. Veranlagungszeiträume bis 2027 15 Prozent »
- gesetze-im-internet.de — KStG § 23 Abs. 1 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « 2. den Veranlagungszeitraum 2028 14 Prozent »
- gesetze-im-internet.de — KStG § 23 Abs. 1 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « 3. den Veranlagungszeitraum 2029 13 Prozent »
- gesetze-im-internet.de — KStG § 23 Abs. 1 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « 4. den Veranlagungszeitraum 2030 12 Prozent »
- gesetze-im-internet.de — KStG § 23 Abs. 1 Nr. 5 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « 5. den Veranlagungszeitraum 2031 11 Prozent und »
- gesetze-im-internet.de — KStG § 23 Abs. 1 Nr. 6 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « 6. Veranlagungszeiträume ab 2032 10 Prozent »
- gesetze-im-internet.de — KStG § 31 Abs. 1 Satz 2 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « Die sich im Zuge der Festsetzung ergebenden einzelnen Körperschaftsteuerbeträge sind jeweils zu Gunsten des Steuerpflichtigen auf volle Euro-Beträge zu runden. »
Calculation assumptions
- Taxable income is taken as given — this engine does not determine it.
- Excludes trade tax: it is a separate tax with its own base and a multiplier set by the municipality.
- Excludes the solidarity surcharge, which is levied on top of corporation tax.
- Corporation tax is rounded down to whole euros in the taxpayer's favour (KStG s. 31(1), second sentence).
Go further
Understand this calculation: the related course
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.