Germany: Domestic Corporate Taxation
Income Tax Rates
The corporate income tax rate for 2010 is 15% plus a solidarity surcharge of 5.5%, making the total corporate income tax burden 15.825%.
Trade tax (Gewerbesteuer) is a local corporate income tax and has an assessment rate of 3.5% for 2010. The rate is multiplied by a local factor of between 200% and 490%, depending on location. This makes the trade tax range between 7% and 17.5%.