Germany - Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Germany was 17.83 as of 2019. Its highest value over the past 47 years was 21.04 in 1974, while its lowest value was 14.40 in 1994.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1972 19.71
1973 20.44
1974 21.04
1975 19.39
1976 19.66
1977 20.96
1978 20.36
1979 20.16
1980 18.57
1981 17.52
1982 17.00
1983 16.85
1984 16.54
1985 17.35
1986 17.37
1987 17.36
1988 17.64
1989 18.08
1990 16.29
1991 16.61
1992 16.39
1993 15.12
1994 14.40
1995 15.93
1996 15.67
1997 15.45
1998 15.84
1999 16.41
2000 17.11
2001 15.20
2002 14.76
2003 14.40
2004 14.41
2005 14.75
2006 15.86
2007 16.74
2008 17.06
2009 15.46
2010 14.96
2011 15.39
2012 16.10
2013 16.45
2014 16.48
2015 16.79
2016 17.34
2017 17.70
2018 17.96
2019 17.83

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Aggregation method: Median

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance