Germany vs Puerto Rico

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

As stated in the assessment notice.

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

25/25/0

25/0/15

10/29/29

19

11.5

Capital gains are subject to the normal corporate tax rate.

20

26.59

11.00