Germany - Taxes on goods and services (% of revenue)

Taxes on goods and services (% of revenue) in Germany was 21.01 as of 2019. Its highest value over the past 47 years was 28.33 in 1972, while its lowest value was 20.03 in 1997.

Definition: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1972 28.33
1973 26.59
1974 24.60
1975 24.54
1976 23.91
1977 23.03
1978 23.65
1979 24.15
1980 23.11
1981 22.76
1982 21.40
1983 21.99
1984 23.35
1985 22.32
1986 21.86
1987 22.42
1988 22.62
1989 23.11
1990 23.85
1991 23.88
1992 23.10
1993 23.12
1994 23.62
1995 21.79
1996 20.40
1997 20.03
1998 20.34
1999 21.37
2000 21.61
2001 22.14
2002 22.34
2003 22.30
2004 22.14
2005 22.79
2006 22.71
2007 24.02
2008 23.89
2009 24.59
2010 24.66
2011 24.79
2012 24.28
2013 23.89
2014 23.51
2015 23.18
2016 22.04
2017 21.97
2018 21.33
2019 21.01

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Aggregation method: Median

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance