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Taiwan vs Germany
Tax Rate Comparison

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

🇹🇼 Taiwan
vs
🇩🇪 Germany
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
5–40%
Stable system; cross-strait tax issues remain complex
No change
14–45%
Basic allowance ~€12,336; bracket creep relief
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5%
5% maintained; one of world's lowest VAT rates
No change
7–19%
Standard 19% unchanged
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% maintained; Pillar Two compliance
No change
~29%
Coalition discussions on lowering to 25% ongoing
-0.5pp vs 2025

Capital Gains Tax

Capital Gains Tax
0%
No CGT on securities; land value tax on property
No change
25%
Investment income reform proposals under review
No change

Social Security & Payroll

Social Security / Payroll
~31%
NHI funding adequacy review; labor insurance adjustments
No change
~41.5%
Health insurance rising; pension base up
+0.5pp vs 2025
State, Regional & Local Taxes

🇹🇼 TaiwanMunicipal & County Tax Levies

Taiwan's 6 special municipalities (including Taipei, New Taipei, Kaohsiung), 3 cities, and 13 counties each levy local taxes including land value tax (1%–5.5% of announced land value), house tax (1.5%–3.6% on residential; 3%–5% commercial), and vehicle license tax. Land Value Increment Tax (LVIT) on land price gains is a major revenue source. The National Taxation Bureau administers national income and business taxes.

🇩🇪 GermanyTrade Tax (Gewerbesteuer) & Church Tax

Germany's 16 Bundesländer apply federal income tax rates uniformly — 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.

⚠️ 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.

Taiwan vs Germany: Key Tax Differences (2026)

💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (5–40% vs 14–45%). 🇹🇼 Taiwan is more favourable for high earners.

🛒 VAT/Sales Tax: Germany has a higher consumption tax (5% vs 7–19%).

🏢 Corporate Tax: 🇹🇼 Taiwan offers a lower corporate rate (20% vs 29%), which can influence business location decisions.

📈 Capital Gains: 🇹🇼 Taiwan taxes investment gains at a lower rate (0% vs 25%), benefiting investors.

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