UE-27OCDEDE
Fiscalidad de Alemania
Tipo del Impuesto sobre Sociedades y presión fiscal de Alemania — evolución histórica y comparativa internacional.
Tipo IS en Alemania — evolución
| Año | Tipo IS (%) |
|---|---|
| 2025 | 30.058462 % |
| 2024 | 30.058462 % |
| 2023 | 30.058462 % |
| 2022 | 29.927068 % |
| 2021 | 29.941208 % |
| 2020 | 29.830331 % |
| 2019 | 29.937781 % |
| 2018 | 29.897059 % |
| 2017 | 29.889263 % |
| 2016 | 29.818844 % |
| 2015 | 29.780475 % |
| 2014 | 29.70721 % |
| 2013 | 29.644974 % |
| 2012 | 29.58 % |
| 2011 | 29.550934 % |
| 2010 | 29.486964 % |
| 2009 | 29.37 % |
| 2008 | 29.405 % |
| 2007 | 38.363332 % |
| 2006 | 38.414889 % |
| 2005 | 38.363332 % |
| 2004 | 38.337521 % |
| 2003 | 39.63762 % |
| 2002 | 38.285834 % |
| 2001 | 38.259958 % |
| 2000 | 51.611553 % |
Fuente: OECD Tax Database — Corporate Income Tax Rate. El tipo mostrado es el tipo central/federal.
Presión fiscal en Alemania (% del PIB)
| Año | Presión fiscal (% PIB) |
|---|---|
| 2024 | 40.9 % |
| 2023 | 40.1 % |
| 2022 | 41.4 % |
| 2021 | 42.0 % |
| 2020 | 41.3 % |
| 2019 | 41.4 % |
| 2018 | 41.1 % |
| 2017 | 40.7 % |
| 2016 | 40.5 % |
| 2015 | 40.0 % |
| 2014 | 39.7 % |
| 2013 | 39.8 % |
| 2012 | 39.5 % |
| 2011 | 38.8 % |
| 2010 | 38.4 % |
| 2009 | 39.8 % |
| 2008 | 39.4 % |
| 2007 | 39.0 % |
| 2006 | 38.9 % |
| 2005 | 38.7 % |
| 2004 | 38.7 % |
| 2003 | 39.6 % |
| 2002 | 39.3 % |
| 2001 | 39.7 % |
| 2000 | 41.6 % |
| 1999 | 41.8 % |
| 1998 | 41.1 % |
| 1997 | 41.0 % |
| 1996 | 41.0 % |
| 1995 | 40.7 % |
Fuente: Eurostat gov_10a_taxag — impuestos totales + cotizaciones sociales / PIB.