Cost of Starting a Business in Germany: A 2026 Overview
Published by Corpy
https://corpy.xyz/germany/company-formation/cost-of-starting-a-business-in-germany
Corpy business-formation guide, fact-checked and corrected.
Who created and checked this page
Correction
Correction history
Every accepted correction to this page is recorded with the exact change, so readers can see how the page improved over time.
-
Before
| Corporate tax rate | 23 - 33% | 25.8% | 20% (on distribution) | 12.5% | 21% | Germany's statutory minimum wage is 12.82 EUR per hour as of January 2025. For full-time employees (40 hours per week), this translates to approximately 2,225 EUR gross per month or 26,700 EUR gross per year.
After| Corporate tax rate | 23 - 33% | 25.8% | 22% (on distribution) | 12.5% | 21% | Germany's statutory minimum wage is 13.90 EUR per hour as of January 2026 (raised from 12.82 EUR in 2025). For full-time employees (40 hours per week), this translates to approximately 2,410 EUR gross per month or 28,900 EUR gross per year.
Why: Estonia's distribution tax rate was understated at 20% instead of the correct 22%, and the German minimum wage figures used for cost estimates were a stale prior-year rate rather than the current 2026 rate.
View the full record →