Germany assessed income tax revenue, Bundesbank
Germany assessed income tax revenue, Bundesbank stood at 321.68 EUR million in Jul 2026, according to Deutsche Bundesbank and Bundesministerium der Finanzen (BMF). It is one of the indicators in the Tax revenue table (Value · Monthly), with a complete series running from Jan 1991 to Jul 2026. The complete series with an interactive chart, free to download.
This indicator in the Tax revenue table
| Indicator | 07-2026 | 06-2026 | 05-2026 | 04-2026 | 03-2026 | 02-2026 | 01-2026 | 12-2025 | 11-2025 | 10-2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Income taxes, total | 29,922.78 | 59,753.12 | 27,739 | 26,422.42 | 51,218.27 | 25,852.9 | 31,062.16 | 69,045.85 | 22,003.21 | 24,588.32 | |
| Assessed income tax | 321.68 | 16,876.5 | 333.87 | -408.88 | 16,501.21 | 435.93 | 2,049.27 | 20,479.66 | 52.4 | 979.83 | |
| Corporation tax | -689.05 | 8,983.68 | 469.99 | -3.11 | 8,930.85 | -364.01 | 181.38 | 10,685.54 | -1,009.66 | 52.22 |
Understanding germany assessed income tax revenue, Bundesbank
Final settlements and structured quarterly prepayments made by self-employed individuals, unincorporated business partnerships, and taxpayers with complex multi-source earnings profiles define this highly specific data series. Because standard automated wage withholdings are entirely excluded and tracked in their own separate category, this row cleanly isolates the direct tax burden placed on independent commercial activity and non-wage personal earnings. The published figures reflect strictly net receipts, meaning all statutory refunds and rebates issued by the fiscal authorities have already been deducted from the gross collections. This mathematical netting process ensures the metric accurately represents the true fiscal extraction from independent taxpayers rather than an inflated gross intake.
Collections logged here are exceptionally irregular on a monthly basis, driven almost entirely by the rigid calendar of advance payment deadlines and the administrative processing cycle of annual tax returns. Because finalized refunds can sometimes severely exceed gross incoming collections during specific administrative clearance windows, negative monthly prints can manifest and must never be misinterpreted as an actual economic contraction. Assessing the underlying financial health of independent enterprises requires viewing these exact receipts as a twelve-month moving average to absorb the extreme administrative volatility. Comparing identical statutory payment months year-over-year is the only reliable analytical method for stripping away the noise generated by bureaucratic processing delays.
Frequently asked questions
- Are regular employee payroll deductions counted in this series?
- Wage withholdings are entirely excluded here and fall under a separate category, as this row focuses strictly on assessed declarations.
- Why does the figure sometimes drop sharply or become negative?
- The timing of mass rebate processing by fiscal authorities can temporarily outpace the intake of new prepayments, resulting in a net negative flow.
- How do corporate dividends affect this specific tax category?
- Most dividend payments face a separate withholding tax, so they only appear here if a taxpayer opts to declare them for assessment at their personal rate.