Germany vs Georgia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฉ๐ช Germany โ Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ17% effective. Church tax (Kirchensteuer) of 8โ9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
๐ฌ๐ช Georgia โ Municipal Taxes
Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers โ income tax is nationally set. Municipalities levy property tax (gแแแแกแแฎแแแ qonebaze) at 0%โ1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system โ it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.
Germany vs Georgia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฉ๐ช Germany has a higher top income tax rate (14โ45% vs 20%). ๐ฌ๐ช Georgia is more favourable for high earners.
๐ VAT/Sales Tax: Germany has a higher consumption tax (7โ19% vs 18%).
๐ข Corporate Tax: ๐ฌ๐ช Georgia offers a lower corporate rate (15% vs 29%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐ช Georgia taxes investment gains at a lower rate (15% vs 25%), benefiting investors.