Income Tax Calculator
Calculate your income tax for 2026 according to Section 32a EStG including solidarity surcharge and church tax.
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.
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 only about 3.5 % of taxpayers pay the Soli. The free threshold is 20,350 EUR income tax (single assessment) in 2026. Above that, Soli is 5.5 % of income tax.
What is the Income Tax Calculator?
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 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 (single assessment). Average effective rate at 40,000 EUR: approx. 19 %.
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). 4. Church tax: 8 or 9 % of wage tax depending on state. 5. Joint assessment: married couples may file jointly (splitting benefit).
Calculation Example
Example: Taxable income 45,000 EUR. Income tax approx. 8,990 EUR. Average rate: 20.0 %. Marginal rate: 42 %. Solidarity surcharge: 0 EUR (below threshold).
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