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Germany vs Papua New Guinea
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡©πŸ‡ͺ Germany
vs
πŸ‡΅πŸ‡¬ Papua New Guinea
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
14–45%
Basic allowance ~€12,336; bracket creep relief
No change
22–42%
42% top; resource boom affecting distribution
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7–19%
Standard 19% unchanged
No change
10%
GST 10% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
~29%
Coalition discussions on lowering to 25% ongoing
β–Ό -0.5pp vs 2025
30%
30%; new LNG projects fiscal terms negotiation
No change
Capital Gains Tax
Capital Gains Tax
25%
Investment income reform proposals under review
No change
17%
17% non-residents
No change
Social Security & Payroll
Social Security / Payroll
~41.5%
Health insurance rising; pension base up
β–² +0.5pp vs 2025
~12.5%
Superannuation fund growth; coverage limited to formal
No change
State, Regional & Local Taxes

πŸ‡©πŸ‡ͺ 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 ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

πŸ‡΅πŸ‡¬ Papua New Guinea β€” Provincial & Local Government Taxes

Papua New Guinea's 22 provinces and the National Capital District levy their own provincial income taxes on certain income types, business licence fees, and sundry local charges. The Internal Revenue Commission (IRC) administers national taxes. PNG's economy is dominated by extractive industries (LNG, gold, copper) under fiscal resource contracts. The LNG sector has transformed government revenues. Significant informal economy and subsistence agriculture outside the formal tax base. A GST at 10% applies broadly.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Germany vs Papua New Guinea: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡©πŸ‡ͺ Germany has a higher top income tax rate (14–45% vs 22–42%). πŸ‡΅πŸ‡¬ Papua New Guinea is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Germany has a higher consumption tax (7–19% vs 10%).

🏒 Corporate Tax: πŸ‡©πŸ‡ͺ Germany offers a lower corporate rate (29% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡΅πŸ‡¬ Papua New Guinea taxes investment gains at a lower rate (17% vs 25%), benefiting investors.

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