Income Tax Table
Interactive income tax table with marginal and average tax rates for all income levels.
Income tax table 2025 (Grundtarif)
| ZvE | ESt | Soli | KiSt 9% | Grenz-% | Durchschn.-% |
|---|---|---|---|---|---|
| 10.000,00 € | 0,00 € | 0,00 € | 0,00 € | 0,0% | 0,0% |
| 15.000,00 € | 486,00 € | 0,00 € | 43,74 € | 19,4% | 3,2% |
| 20.000,00 € | 1.759,00 € | 0,00 € | 158,31 € | 25,1% | 8,8% |
| 25.000,00 € | 3.057,00 € | 0,00 € | 275,13 € | 26,9% | 12,2% |
| 30.000,00 € | 4.446,00 € | 0,00 € | 400,14 € | 28,7% | 14,8% |
| 35.000,00 € | 5.925,00 € | 0,00 € | 533,25 € | 30,5% | 16,9% |
| 40.000,00 € | 7.495,00 € | 0,00 € | 674,55 € | 32,3% | 18,7% |
| 45.000,00 € | 9.155,00 € | 0,00 € | 823,95 € | 34,1% | 20,3% |
| 50.000,00 € | 10.906,00 € | 0,00 € | 981,54 € | 35,9% | 21,8% |
| 55.000,00 € | 12.748,00 € | 0,00 € | 1.147,32 € | 37,7% | 23,2% |
| 60.000,00 € | 14.680,00 € | 0,00 € | 1.321,20 € | 39,6% | 24,5% |
| 65.000,00 € | 16.703,00 € | 0,00 € | 1.503,27 € | 41,4% | 25,7% |
| 70.000,00 € | 18.763,00 € | 75,33 € | 1.688,67 € | 42,0% | 26,8% |
| 75.000,00 € | 20.863,00 € | 325,23 € | 1.877,67 € | 42,0% | 27,8% |
| 80.000,00 € | 22.963,00 € | 575,13 € | 2.066,67 € | 42,0% | 28,7% |
Grundtarif nach §32a EStG 2025. Grundfreibetrag: 12.084 EUR. Spitzensteuersatz: 42% ab 66.761 EUR. Reichensteuer: 45% ab 277.826 EUR. KiSt: exemplarisch 9%. Without guarantee.
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 income tax table?
The income tax table shows the tax amount for every level of taxable income. In Germany, the tax rate is progressive, starting at 14% and rising to 42% (top rate) and 45% (wealth tax rate).
What is the difference between the basic and splitting table?
The basic table applies to individual assessment. The splitting table is for married couples filing jointly; it applies the tax rate to half the combined income and doubles the result, which benefits couples with unequal earnings.
What is the Income Tax Table?
The income tax table shows the income tax, average tax rate and marginal tax rate for every level of taxable income under the 2025 tariff.
How does the Income Tax Table work?
The table is generated from the 2025 tariff under Section 32a of the Income Tax Act. For each income amount the income tax, solidarity surcharge and church tax are shown. Available as a basic table (individual) and a splitting table (joint assessment).
Key Data and Facts
Basic allowance 2025: 12,084 euros. Progression zone: 14-42%. Proportional zone: 42% from 68,430 euros. Wealth surcharge: 45% from 277,826 euros.
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