Corporate Tax Calculator
Calculate the corporate tax for your GmbH or AG including solidarity surcharge. Quick, accurate calculation with all 2026 exemptions and surcharges.
Total tax burden
€59,650.00
Effective tax rate
29.83%
Detailed tax calculation
Profit after taxes
Remaining in the company
€140,350.00
Typical total burden of a GmbH: approx. 30% (with assessment rate 400%). CIT 15% + solidarity 0.825% + trade tax approx. 14%. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
How high is corporation tax in Germany?
Corporation tax is a flat 15% of taxable income. Together with the 5.5% solidarity surcharge on corporation tax, the effective rate is 15.825%. Trade tax is added on top.
Who pays corporation tax?
Corporation tax applies to legal entities such as GmbH, AG, UG, and cooperatives. Partnerships and sole proprietors pay income tax instead of corporation tax.
Are the 2026 German tax values current?
Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.
Guide
Quick Answer
The corporate income tax calculator computes the tax for corporations (GmbH, AG, UG) on their taxable income.
What is the Corporate Tax Calculator?
The corporate income tax calculator computes the tax for corporations (GmbH, AG, UG) on their taxable income.
How does the Corporate Tax Calculator work?
The corporate tax rate is a flat 15% on taxable income. In addition, a 5.5% solidarity surcharge on the corporate tax applies. The calculator shows both and the total burden including trade tax.
Key Data and Facts
Corporate tax rate: 15%. Solidarity surcharge on corporate tax: 5.5% = 0.825%. Total corporate tax + surcharge: 15.825%. With trade tax (400% multiplier): approx. 30% total burden.
Step-by-Step Guide
How to calculate corporation tax step by step: 1. Determine the taxable income: the annual surplus of the corporation (GmbH, AG, UG) according to the tax balance sheet, adjusted for non-deductible operating expenses (e.g. gifts over 50 EUR, 30 % of entertainment costs). The managing director's salary is deductible as an operating expense as long as it is reasonable. 2. Calculate the corporation tax: taxable income x 15 % (flat tax rate). 3. Solidarity surcharge: corporation tax x 5.5 %. There is no solidarity surcharge exemption threshold for corporations. 4. Take trade tax into account: corporations have no trade tax allowance. Trade tax = taxable income x 3.5 % x assessment rate. 5. Total tax burden: corporation tax + solidarity surcharge + trade tax. In the event of a profit distribution, flat-rate withholding tax (25 % + solidarity surcharge) is additionally incurred by the shareholder. Example: GmbH with 200,000 EUR taxable income, assessment rate 400 %. Corporation tax: 200,000 x 15 % = 30,000 EUR. Solidarity surcharge: 30,000 x 5.5 % = 1,650 EUR. Trade tax: 200,000 x 3.5 % x 400 % = 28,000 EUR. Total tax of the GmbH: 59,650 EUR (29.8 %). On distribution of the remaining 140,350 EUR: flat-rate withholding tax 25 % + solidarity surcharge = 37,020 EUR. Net for the shareholder: 103,330 EUR. Total burden including distribution: about 48.3 %.
Calculation Example
GmbH, taxable income 200.000 EUR, assessment rate 400%. KSt (15%): 30.000 EUR. Soli: 1.650 EUR. GewSt: 28.000 EUR. Total GmbH tax: 59.650 EUR (29.8%). On distribution: additionally approx. 37.020 EUR withholding tax.
Sources · E-E-A-T
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
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