The calculation of wind energy potential usually focuses on capturing energy potentials. However, due to the correction factor defined in the Renewable Energy Act (“Erneuerbare- Energien-Gesetz“, EEG) 2017, the influence of the energy quantity on the economic profit has been changed. Therefore, in addition to the calculation of energy potentials, it is also necessary to perform a potential analysis in terms of economic efficiency. In this work, (a) Germany-wide potentials with regard to the levelized cost of electricity (LCOE) are calculated, which are then (b) spatially and statistically processed on the level of the federal states.