Contribution to government revenue

The extractive sector generates revenue for the state at the various federal levels (see links to the individual Federal States via the Interactive map for D-EITI reporting). The most important revenues are the taxes from general company taxation (corporate tax and personal income tax plus solidarity surcharge and trade tax), as well as mine site and extraction royalties specific to the natural resource extracted in each case.¹ Together, these revenues generated by the extractive industry amounted to approximately €578 million in 2023 (as of 06/2025). This represents 0.03% of total Federal Government revenue. More detailed information on this revenue can be found in Disclosed payment flows and quality assurance. Other payments are also made by the extractive sector to the state, such as leaseholds, energy and electricity taxes (see Revenues generated by the extractive industry), as well as payments relating to interventions in nature conservation legislation and water use (see Managing human intervention in nature and landscape) which are not described in this chapter.

 

Taxes

The sum of the above-mentioned taxes paid by the extractive industry in 2023 amounted to around €373 million (as of 06/2025). This corresponds to a proportion of around 0.02% of the state’s total income.² The largest amount of tax revenues is generated by trade, income and corporate taxes.

The following table shows the estimated revenues from the above taxes of the extractive industry and their share of the total tax revenue (for detailed source information see final note iv). Other payment flows not addressed in the following table are described in Revenues generated by the extractive industry and Subsidies and tax concessions.

Extraction and mine site royalties

Extraction royalties are levied by the mining authorities of the Federal States. They vary greatly, depending on the local mining activity and the fixed levy rates in the individual Federal States.

A total of €204.7 million (€140.5 million) in extraction royalties was collected in Germany in 2023 (2024). The amount of revenue has fluctuated significantly in some Federal States in recent years. This may have different reasons, e. g. changes in world market prices for natural resources or changes in production quantities or levy rates (for detailed source information see final notev).

Only a few Federal States publish their revenues from mine site royalties in their budgets. A summarised overview of the mine site royalties is not available. Most Federal States publish accumulated mine site and extraction revenues in their individual budgets. Their amount is significantly lower than the amount of extractive sector revenues. The revenue from the 2023 mine site royalties is only available for three Federal States: Bavaria, Brandenburg and Lower Saxony (see table 6):

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