Extraordinary Expenses Calculator Germany
How much of your medical or care costs can you deduct in Germany? Subtracts the reasonable burden under § 33 EStG and estimates your tax saving.
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.
Is the reasonable burden also deducted for maintenance paid to relatives or for the disability lump sum?
No. Maintenance payments to relatives you are legally obliged to support (§ 33a EStG) are deductible without any own share – in 2026 up to €12,348 per year plus the basic health and long-term care insurance contributions you pay for them; the supported person's own income can reduce this amount. The lump sums for people with disabilities, surviving dependants and carers (§ 33b EStG) are also granted without a reasonable burden. So only enter general extraordinary expenses under § 33 EStG in this calculator, such as medical, nursing home or funeral costs.
Guide
What is the Extraordinary Expenses Calculator Germany?
This calculator determines which of your extraordinary expenses exceed the reasonable own burden and are thus tax-deductible.
How does the Extraordinary Expenses Calculator Germany 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
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.
Reviewed by Konstantin Iakovlev · Last updated:
Taxes
Related Calculators
Gross-to-Net Calculator Germany
Work out your 2026 net salary in Germany by tax class, state and health insurance, with wage tax, Soli, church tax and every social contribution itemised.
Income Tax Calculator Germany
Calculate German income tax for 2026 under § 32a EStG (basic tariff) from taxable income, with Soli, church tax by state and your marginal and average tax rate.
VAT Calculator Germany
Convert net to gross or gross to net with German VAT at 19%, 7% or a custom rate. Shows the net amount, the VAT and the gross amount with the calculation.
Wage Tax Calculator Germany
German wage tax 2026 on your monthly pay by tax class I–VI, with Soli, church tax, child allowances and annual figures including the Vorsorgepauschale.