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.
Income tax
€10,548.00
Total tax burden
€10,548.00
Tax calculation in detail
Marginal tax rate
35.12%
Tax rate on the next euro earned
Average tax rate
21.10%
Share of income tax in total income
Remaining income
After deduction of all taxes
€39,452.00
Calculation according to §32a EStG (2026 tariff). Without guarantee. Special expenses, extraordinary burdens and other deductions are not considered.
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 is the basic personal allowance in 2026?
The basic personal allowance (Grundfreibetrag) is 12,348 EUR in 2026. Income up to this amount is not subject to income tax.
At what income does the 42 % top tax rate apply?
The top rate of 42 % applies from a taxable income of 69,879 EUR (2026, basic tariff). For jointly assessed married couples the threshold is doubled.
What is the difference between marginal and average tax rate?
The marginal rate is the rate on the last euro earned. The average rate is total tax divided by total income. The average rate is always lower than the marginal rate.
Who still pays the solidarity surcharge?
Since 2021 the Soli has been abolished completely for about 90 % of former payers; roughly another 6.5 % pay it only in part, and only about 3.5 % still pay it in full. The free threshold is 20,350 EUR of income tax in 2026 (single assessment; 40,700 EUR for joint assessment). Above it, a phase-in zone applies: the Soli is capped at 11.9 % of the amount by which income tax exceeds the threshold (§ 4 sentence 2 SolzG) until it reaches the full 5.5 % of income tax (from about 37,840 EUR of income tax). Example: taxable income 100,000 EUR, income tax 30,864 EUR, Soli 1,251.16 EUR instead of 1,697.52 EUR.
Guide
What is the Income Tax Calculator Germany?
The income tax calculator computes German income tax (Einkommensteuer) based on the progressive tax tariff (§ 32a EStG). It covers the basic personal allowance, progressive rate zones, and the solidarity surcharge.
How does the Income Tax Calculator Germany work?
Enter your taxable income. The calculator applies the 2026 German tariff: 0 % up to the basic allowance (12,348 EUR), progressively rising to 42 % (top rate) and 45 % (wealth surtax above 277,826 EUR). The solidarity surcharge is also calculated.
Key Data and Facts
Basic allowance 2026: 12,348 EUR. Top rate 42 %: from 69,879 EUR. Wealth surtax 45 %: from 277,826 EUR. Solidarity surcharge: 5.5 % of income tax; free threshold 20,350 EUR of income tax (single assessment), followed by a phase-in zone. Average rate at a taxable income of 40,000 EUR: 18.02 % (7,209 EUR income tax).
Step-by-Step Guide
Step-by-step: 1. Determine taxable income: gross income minus deductible expenses (min. 1,230 EUR flat rate), special expenses and extraordinary burdens. 2. Apply 2026 tariff. 3. Check solidarity surcharge: due only if income tax exceeds 20,350 EUR (single); in the phase-in zone it is capped at 11.9 % of the excess. 4. Church tax: 8 or 9 % of income tax depending on state. 5. Joint assessment: married couples may file jointly (splitting benefit).
Calculation Example
Example: Taxable income 45,000 EUR. Income tax: 8,835 EUR. Average rate: 19.63 %. Marginal rate: 33.39 %. Solidarity surcharge: 0 EUR (below threshold). Tax burden without church tax: 8,835 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:
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