Germany vs Ireland
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.
๐ฎ๐ช Ireland โ Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%โ8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
Germany vs Ireland: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฉ๐ช Germany has a higher top income tax rate (14โ45% vs 20โ40%). ๐ฎ๐ช Ireland is more favourable for high earners.
๐ VAT/Sales Tax: Ireland has a higher consumption tax (7โ19% vs 9โ23%).
๐ข Corporate Tax: ๐ฎ๐ช Ireland offers a lower corporate rate (15% vs 29%), which can influence business location decisions.
๐ Capital Gains: ๐ฉ๐ช Germany taxes investment gains at a lower rate (25% vs 33%), benefiting investors.