Calculator
Germany Income Tax Calculator
Work out your 2026 German income tax from your taxable income — under the official tariff, for single or joint (splitting) assessment, with solidarity surcharge and optional church tax.
Basis: § 32a EStG (2026 tariff), § 3/§ 4 SolzG. No warranty — not a substitute for individual tax advice.
How German income tax is calculated in 2026
The 2026 tariff has five zones. Income up to the €12,348 basic allowance is tax-free. Above it, the rate rises progressively from 14 %, reaching the top rate of 42 % from €69,879 and 45 % (the “rich tax”) from €277,826. Married couples assessed jointly are taxed under the splitting method: the tax on half the joint income is calculated and doubled, which softens progression when partners earn unequal amounts.
FAQ
What is “taxable income” (zu versteuerndes Einkommen)?
It is what remains of your income after deducting business or work-related expenses, special expenses and allowances. German income tax is calculated on this figure under the official tariff (§ 32a EStG) — not on your gross salary or turnover.
What is the tax-free allowance in 2026?
The basic allowance (Grundfreibetrag) is €12,348 in 2026 (€24,696 for jointly assessed couples). Below that, no income tax is due.
What is the difference between the average and marginal rate?
The average rate is your total tax divided by taxable income. The marginal rate is the rate applied to your next euro of income — higher, because Germany’s tariff is progressive (up to 42 %, and 45 % above €277,826).
Does this include social security or church tax?
It calculates income tax plus the solidarity surcharge and, optionally, church tax. Social-security contributions are separate — for net pay from a gross salary, use the gross-net salary calculator.
Sources: § 32a EStG (2026 tariff, SteFeG), § 3/§ 4 SolzG (solidarity-surcharge threshold €20,350 / €40,700, sliding zone).