Tax to GDP ratios

The tax to GDP ratio in Germany declined from 37.5% to 35.0% between 2000 and 2004 and then rose to 37.3% by 2009. It was higher than the OECD average over the whole period to 2011.  In 2010 it fell back to 36.1% compared with the OECD average of 33.8% and recovered to 37.1% in 2011.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Germany are:

• Revenue from personal and corporate income taxes declined from 11.3% in 2000 to 11.0% in 2011 but was 10.3% of GDP in 2010, below the OECD average of 11.3%.

• The tax ratio for Social security contributions was 14.6% in 2000 and 14.3% in 2011 and was well above the OECD average of 9.5% in 2010.

• Taxes on goods and services increased from 10.5% of GDP in 2000 to 10.8% in 2011 and at 10.6% in 2010 were slightly below the OECD average of 11.0%.

• Property tax revenues were 0.8% of GDP in 2010, half the OECD average.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011 

• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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