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

Taxes on income, profits and capital gains (% of total taxes) in Germany was 45.90 as of 2019. Its highest value over the past 47 years was 47.18 in 1977, while its lowest value was 37.76 in 2010.

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 39.80
1973 42.60
1974 45.38
1975 43.66
1976 44.65
1977 47.18
1978 45.97
1979 45.39
1980 44.52
1981 43.47
1982 44.25
1983 43.36
1984 41.46
1985 43.73
1986 44.27
1987 43.64
1988 44.36
1989 44.13
1990 40.59
1991 41.03
1992 41.51
1993 39.55
1994 37.87
1995 42.23
1996 43.43
1997 43.55
1998 43.78
1999 43.43
2000 44.19
2001 40.71
2002 39.79
2003 39.24
2004 39.43
2005 39.30
2006 41.12
2007 41.06
2008 41.66
2009 38.59
2010 37.76
2011 38.30
2012 39.87
2013 40.78
2014 41.22
2015 42.01
2016 44.04
2017 44.62
2018 45.72
2019 45.90

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.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance