Maldives vs Germany
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.
๐ฒ๐ป Maldives โ Island Council Taxes
The Maldives has 188 inhabited islands across 26 atolls administered by island and atoll councils. Councils have limited taxing powers โ primarily fees for services. The Maldives Inland Revenue Authority (MIRA) administers all national taxes. Tourism dominates the economy (>60% of GDP via resort islands). The Business Profit Tax (BPT) at 15% and the Tourism Goods and Services Tax (T-GST at 16%) are major revenue sources. No personal income tax exists for residents earning under certain thresholds.
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.
Maldives vs Germany: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฉ๐ช Germany has a higher top income tax rate (0โ15% vs 14โ45%). ๐ฒ๐ป Maldives is more favourable for high earners.
๐ VAT/Sales Tax: Germany has a higher consumption tax (8โ16% vs 7โ19%).
๐ข Corporate Tax: ๐ฒ๐ป Maldives offers a lower corporate rate (15% vs 29%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐ป Maldives taxes investment gains at a lower rate (15% vs 25%), benefiting investors.