I-Passport Index
Europe

Germany

Baseline rank
#82 / 116
Baseline score
61.5
Factor scores

How Germany performs

Tax

60.5
Moderate

High taxes. Germany has one of the heaviest tax burdens in the index, 112th of 123. A large share of income and profit goes to tax, so it suits people who are not moving for tax reasons. Personal income tax 0-45%, corporate tax 15%, VAT 19%.

Source: Heritage Foundation, Index of Economic Freedom (Tax Burden sub-score)

Safety

66.9
Strong

Safe. Germany is safer and more stable than most countries we cover (26th of 117).

Source: Institute for Economics and Peace, Global Peace Index

Cost of Living

57.6
Moderate

Expensive. Germany is one of the most expensive places to live in the index, 104th of 118. Plan for high everyday costs.

Source: Numbeo Cost of Living Index

Education

60.9
Moderate

Excellent education. Germany has one of the strongest education and knowledge systems in the index, 11th of 120. A strong choice for families and for study.

Source: UNDP & MBRF, Global Knowledge Index

Every figure is published by the institution named against it. We do not adjust, model or estimate the underlying values. See the formulas.

Tax and citizenship

The detail behind the scores

Taxation

Corporate income tax 15% Subject to a solidarity surcharge with tax rates to decrease by 1% till 2032
Personal income tax 0-45% Applicable tax rate varies based on the amount of income earned
Standard VAT 19%

Rates change without notice. Confirm with the relevant tax authority before acting.

Naturalization Requirements and Immigration Pathway

Residence for naturalization
5 years
Language requirement
Yes
Proficiency in German language (B1 level)
Investment Immigration Pathway
Germany Residence Permit for Self-Employment
Official language
German
Dual citizenship
Allows with conditions
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