Source: https://rivet.global/blog/germany-corporate-tax-rate-2026
Published: 2026-07-22 · Updated: 2026-07-22 · By Alexia M.

# Germany corporate tax rate 2026: corporate tax, solidarity surcharge and trade tax

Germany's 2026 corporate tax burden: 15% corporate tax, 5.5% solidarity surcharge, municipal trade tax, the combined rate and the cuts planned from 2028 to 2032.

## Key takeaways

- German corporate income tax is 15%, plus a solidarity surcharge of 5.5% of that tax, for 15.825% together.
- Trade tax is 3.5% of the trade income times the municipality's multiplier, which must be at least 200%; large cities sit around 400% to 490%.
- The combined burden is usually about 30%, depending on the municipality.
- Germany's 2025 investment programme cuts the corporate tax rate by one point a year from 2028 to 10% in 2032.

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## The three parts

| Tax | Rate |
|---|---|
| Corporate income tax (Körperschaftsteuer) | 15% |
| Solidarity surcharge | 5.5% of the corporate tax, 0.825% of profit |
| Trade tax (Gewerbesteuer) | 3.5% × municipal multiplier |

With a multiplier of 400%, trade tax is 14% of trade income. Add 15.825% and the total is about 29.8%. In Munich, with a higher multiplier, it is above 32%. In a municipality at the 200% floor, it is about 22.8%.

## The cuts from 2028

Germany passed its investment programme in July 2025. The corporate income tax rate falls by one point each year:

| Year | Corporate income tax |
|---|---|
| 2027 | 15% |
| 2028 | 14% |
| 2029 | 13% |
| 2030 | 12% |
| 2031 | 11% |
| 2032 | 10% |

Trade tax is not changed by this law.

## What it means for cash planning

A GmbH with €500,000 of profit in Berlin pays about €150,000 today. By 2032, other things equal, the corporate tax part falls from €75,000 to €50,000.

## Foreign currency

German tax accounts are in euros. A GmbH with dollar revenue records it at the applicable rate and books gains or losses when it converts. A clean ledger of each conversion helps your Steuerberater.

## Paying into Germany: the local rail

| What | Detail |
|---|---|
| Local rail | SEPA Instant Credit Transfer |
| Run by | European Payments Council scheme, run by each bank |
| Settlement | Under ten seconds, 24/7 |
| Published fee | By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer |

Source: [European Payments Council: SEPA Instant Credit Transfer](https://www.europeanpaymentscouncil.eu/what-we-do/sepa-instant-credit-transfer). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

Rivet records each receipt, conversion and payout with its rate and date and exports statements. USD details come on Starter; EUR and GBP on Growth. Check our eligibility list for German companies. Rivet is not a bank; regulated partner institutions hold the funds. See [Germany GmbH paying freelancers abroad](/blog/germany-gmbh-paying-freelancers-abroad).

## Questions

### What is Germany's corporate tax rate in 2026?

15% corporate income tax plus 5.5% solidarity surcharge on it, plus trade tax that depends on the municipality. The combined rate is around 30% in most cities.

### When does the rate fall?

From 1 January 2028 the corporate income tax rate falls by one point a year, reaching 10% in 2032, under the law passed in July 2025.

### What is trade tax?

Gewerbesteuer, a municipal tax on business profits. The base rate of 3.5% is multiplied by the local Hebesatz, which is at least 200%.

### How are foreign currency receipts taxed?

Profits are calculated in euros. Receipts and balances in other currencies are translated, and exchange gains and losses count.