Extraordinary Expenses Calculator
Calculate which extraordinary expenses you can deduct from taxes. Quick, accurate calculation with all 2026 exemptions and surcharges.
Reasonable Burden
€1,346.60
Deductible Amount
€3,653.40
Estimated Tax Savings
€1,096.02
Reasonable Burden Calculation (Tiered Model)
Calculation per §33 EStG using the tiered model (BFH VI R 75/14). Typical extraordinary expenses: medical costs, care costs, funeral costs. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
Frequently Asked Questions
What counts as extraordinary expenses in tax law?
Extraordinary expenses include medical costs not covered by insurance, disability-related expenses, funeral costs, and disaster damage. They must exceed the reasonable burden threshold to be deductible.
How is the reasonable burden calculated?
The reasonable burden depends on your income, marital status, and number of children. It ranges from 1% to 7% of your total income. Only the portion of extraordinary expenses exceeding this threshold is tax-deductible.
Are the 2026 German tax values current?
Yes — all tax rates, allowances and contribution ceilings reflect 2026: basic allowance €12,348, top tax rate 42 % from €69,879, Soli exemption €20,350. Source: German Federal Ministry of Finance (BMF) and gesetze-im-internet.de.
Guide
Quick Answer
This calculator determines which of your extraordinary expenses exceed the reasonable own burden and are thus tax-deductible.
What is the Extraordinary Expenses Calculator?
This calculator determines which of your extraordinary expenses exceed the reasonable own burden and are thus tax-deductible.
How does the Extraordinary Expenses Calculator work?
Enter your extraordinary expenses (e.g. medical costs, care costs) and income. The calculator computes the reasonable own burden under Section 33 of the Income Tax Act and deducts it. Only the excess reduces your tax.
Key Data and Facts
Reasonable own burden: 1-7% of total income, depending on marital status and number of children. Deductible items include medical costs, disability expenses and care costs.
Step-by-Step Guide
Here is how to calculate the deductible amount step by step: 1. Collect extraordinary burdens: medical costs (co-payments, glasses, dental prostheses), care costs, funeral costs, divorce costs. Keep receipts. 2. Determine total income: sum of all income before special expenses and extraordinary burdens. 3. Calculate the reasonable burden (tiered model per BFH): Tier 1 (up to 15,340 EUR), Tier 2 (15,341-51,130 EUR), Tier 3 (over 51,130 EUR) with different percentages depending on marital status and number of children. 4. Determine the deductible amount: extraordinary burdens minus reasonable burden. Only the excess amount reduces the tax liability. Example: married couple, 2 children, total income 60,000 EUR. Medical costs: 4,500 EUR. Reasonable burden (tiered model): Tier 1: 15,340 x 2% = 306.80 EUR. Tier 2: 35,790 x 3% = 1,073.70 EUR. Tier 3: 8,870 x 4% = 354.80 EUR. Total: 1,735.30 EUR. Deductible: 4,500 - 1,735.30 = 2,764.70 EUR. At a 35% marginal tax rate: tax saving approx. 968 EUR.
Calculation Example
Married couple, 2 children, income 60,000 EUR, medical costs 4,500 EUR. Reasonable burden (tiered model): 1,735.30 EUR. Deductible amount: 2,764.70 EUR. Tax saving at a 35% marginal tax rate: approx. 968 EUR.
Sources · E-E-A-T
Official sources
Calculations are based on applicable German laws and official data:
- Einkommensteuergesetz (EStG) — gesetze-im-internet.de
- Bundesministerium der Finanzen (BMF)
- Statistisches Bundesamt (Destatis)
Full methodology at Methodology.
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