Corporate Income Tax for GmbH and UG in Germany 2026: Rate, Calculation and Deadlines

Corporate income tax (Körperschaftsteuer) is one of the central taxes for GmbH and UG companies in Germany. Unlike sole traders or partnerships, corporations are taxed at the entity level on their profits. This guide explains the 2026 tax rate, how to calculate your liability, and the deadlines you must not miss.

What is Körperschaftsteuer?

Körperschaftsteuer is Germany's corporate income tax, levied on the profits of legal entities — primarily GmbH, UG (haftungsbeschränkt), and AGs. It is governed by the Körperschaftsteuergesetz (KStG) and functions similarly to income tax for individuals, but applies at the company level.

Who is Subject to Corporate Tax?

All companies incorporated or managed in Germany are subject to unlimited corporate tax liability, including:

• GmbH (Gesellschaft mit beschränkter Haftung — limited liability company)
• UG (haftungsbeschränkt) — the "mini-GmbH" with lower minimum capital
• AG (Aktiengesellschaft — public limited company)

Partnerships (GbR, OHG, KG) are not subject to Körperschaftsteuer — their profits flow through directly to the partners and are taxed at the individual level.

Corporate Tax Rate 2026: 15% Plus Solidarity Surcharge

The corporate income tax rate is a flat 15% of taxable income, applied uniformly across all of Germany. On top of this, a 5.5% solidarity surcharge (Solidaritätszuschlag) is levied on the tax itself, bringing the effective corporate tax burden to 15.825%.

Combined with Gewerbesteuer (trade tax, roughly 14–17% depending on the municipality), the total tax burden on GmbH profits is typically 28–32%. The same applies to UGs.

How to Calculate Corporate Income Tax

The starting point is the commercial profit (Jahresüberschuss) from the income statement (GuV). Tax adjustments are then applied:

• Add back: non-deductible expenses (fines, half of supervisory board fees), hidden profit distributions
• Deduct: tax-exempt income, loss carryforwards from prior years (minimum taxation: max. 60% of income above €1M)

Example: Commercial profit €80,000 + non-deductible expenses €3,000 = taxable income €83,000 × 15% = €12,450 Körperschaftsteuer + solidarity surcharge €684.75 = total KSt burden €13,134.75.

Quarterly Prepayments: Due Dates 2026

Corporate income tax is collected through quarterly advance payments. The due dates for 2026 are:

• 10 March 2026
• 10 June 2026
• 10 September 2026
• 10 December 2026

Prepayments are based on the most recently assessed tax. If you expect significantly lower profits in 2026, you can apply to reduce them. See our guide on estimated tax payments in Germany.

Filing the Corporate Tax Return via ELSTER

The annual corporate tax return must be filed electronically via ELSTER. The standard deadline for tax year 2025 is 31 July 2026. If you use a tax advisor, the extended deadline is 28 February 2027.

Norman helps GmbH and UG founders keep their bookkeeping current and submit the corporate tax return directly via ELSTER — fully digital, no tax advisor needed.

Key Takeaways

Germany's 15% corporate income tax is a fixed cost for every GmbH and UG. Staying on top of quarterly prepayments, knowing your filing deadlines, and keeping clean books are the three pillars of stress-free corporate tax compliance.

Further reading: German VAT return guide for freelancers | GmbH bookkeeping obligations 2026.