Data on government revenues from taxes
Steuereinnahmen aus dem Rohstoffsektor in Deutschland
Data sets
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The tax amounts shown in the table are based on special evaluations of the corporate tax statistics from 2010 to 2020, the trade tax statistics of 2010 to 2020 and the statistics on the partnerships and communities from 2010 to 2012 and 2014 to 2020 as well as estimates and updates of the Federal Ministry of Finance.
Only the “Mining and quarrying” economic sector was addressed. The “Mining and quarrying” sector includes the extraction of the following naturally-occurring mineral natural resources: solids (such as coal, salt and ores), liquids (crude oil) and gaseous resources (natural gas). A detailed list of these sub-sectors can be found in the publication “Classification of economic activities” (Klassifikation der Wirtschaftszweige) of the Federal Statistical Office, pages 175 to 185.
Since the most recent statistical data relate to 2020, the following years were extrapolated to 2023. The rate of change in gross value added by the economic sector B, “Mining and quarrying” as stated in the national accounts was used for the purpose of the update (source: “VGR – National Accounts – An Overview of Key Facts”, page 20 et seq.) (Wichtige Zusammenhänge im Überblick).
The tax amounts reported for the natural resources sector are amounts that had to be paid by the companies for the respective year (so-called assessment year). The statistical time frame is therefore different from that of the total income of the state which is recorded in the year of the inflow (cash year).
The stated total income was taken from the current national accounts of the Federal Statistical Office (as of June 2025). The government’s total income includes not only income from taxes, but social security contributions, proceeds from the disposal of assets or investments (government bonds) as well as fees, administrative income and profits from state-owned enterprises. Detailed explanations and definitions of the general government budget can be found on the website of the Federal Statistical Office.
Corporate tax
Statistical data from the years 2010 to 2020 was assessed. For the purposes of the assessment, the corporate tax amounts imposed on unlimited and limited corporate taxpayers before the deduction of capital gains tax or the like were taken into account. The update for the years to 2023 was made on the basis of the development of the gross value added of the economic sector B, “Mining and quarrying”
Trade tax
In Germany, trade tax is levied by around 11,000 municipalities according to varying trade tax assessment rates defined by the respective municipality. The basis for the calculation of the trade tax is trade income. This is the profit calculated pursuant to the income tax law or the corporate tax law. The amount of trade tax may be increased or reduced by additions and reductions as per the German Trade Tax Act. On the basis of the business income, a taxable amount is set uniformly throughout Germany. If the business has operating facilities in several municipalities, the taxable amount is divided between the individual municipalities where the operating facilities are based. The trade tax to be paid by the company is set by applying the respective tax factor of the municipality to the taxable amount. Trade tax is levied on corporations, co-entrepreneurships and natural persons with their commercial income.
Only the taxable amounts determined during the assessment procedure are included in the trade tax statistics. The Federal Statistical Office used the results of a special evaluation of statistics for the years 2010 to 2020 to assign the positive taxable amounts of the companies in question to the relevant tax factors charged by the respective municipalities. This enabled the trade tax to be determined in an approximate manner.
Income tax
Natural persons can make profits in the natural resources extractive sector as individual or co-entrepreneurs and are therefore subject to income and trade tax with these profits. However, income tax statistics do not include breakdowns by economic activity. This effectively means that these statistics will not be used for this study. The statistics on partnerships, however, are broken down into economic sectors, but they are only used to determine the earned income, which is subject either to corporate tax or income tax imposed on the parties involved (co-entrepreneurs).
Due to the above-mentioned problems, the income tax attributable to the natural resources extractive sector was estimated by means of the following procedures, using the trade tax statistics and the statistics on partnerships and communities:
An approximate profit was determined for the individual entrepreneurs, by means of retroactive calculation, using the positive taxable amounts assessed in the trade tax statistics for this group of persons. The sum of the income of partnerships, which, in the relevant industry, is attributable to natural persons as participants, was assessed from the statistics on partnerships and communities.
An average tax rate of 29.5% was applied to this profit or to this sum of earnings from 2019. This average tax rate was calculated using a microsimulation model for persons with commercial incomes who pay income tax. With the tax reduction for commercial income, the results in the table show the approximate income tax amounts.
Solidarity surcharge
A solidarity surcharge is levied as a supplementary tax to income tax and corporate tax. It generally amounts to 5.5% of the established corporate tax and income tax (see previous explanations). Since 2021, no solidarity surcharge has been levied on income tax if the tax does not exceed a certain limit.
Income tax and the solidarity surcharge are not included in the report.