Income Tax Table Germany
German income tax table 2026 (basic tariff) for any income range and step you choose: income tax, Soli, church tax at 9%, marginal and average rate per row.
Income tax table 2026 (Grundtarif)
| ZvE | Income Tax | Soli | Church Tax 9% | Marginal % | Average % |
|---|---|---|---|---|---|
| €10,000.00 | €0.00 | €0.00 | €0.00 | 0.0% | 0.0% |
| €15,000.00 | €435.00 | €0.00 | €39.15 | 18.9% | 2.9% |
| €20,000.00 | €1,570.00 | €0.00 | €141.30 | 24.7% | 7.9% |
| €25,000.00 | €2,850.00 | €0.00 | €256.50 | 26.5% | 11.4% |
| €30,000.00 | €4,217.00 | €0.00 | €379.53 | 28.2% | 14.1% |
| €35,000.00 | €5,670.00 | €0.00 | €510.30 | 29.9% | 16.2% |
| €40,000.00 | €7,209.00 | €0.00 | €648.81 | 31.7% | 18.0% |
| €45,000.00 | €8,835.00 | €0.00 | €795.15 | 33.4% | 19.6% |
| €50,000.00 | €10,548.00 | €0.00 | €949.32 | 35.1% | 21.1% |
| €55,000.00 | €12,347.00 | €0.00 | €1,111.23 | 36.8% | 22.4% |
| €60,000.00 | €14,233.00 | €0.00 | €1,280.97 | 38.6% | 23.7% |
| €65,000.00 | €16,205.00 | €0.00 | €1,458.45 | 40.3% | 24.9% |
| €70,000.00 | €18,264.00 | €0.00 | €1,643.76 | 42.0% | 26.1% |
| €75,000.00 | €20,364.00 | €1.66 | €1,832.76 | 42.0% | 27.2% |
| €80,000.00 | €22,464.00 | €251.56 | €2,021.76 | 42.0% | 28.1% |
Basic tariff under §32a EStG 2026. Basic tax-free allowance: 12,348 EUR. Top tax rate: 42% from 69,879 EUR. Rate for very high incomes (Reichensteuer): 45% from 277,826 EUR. Church tax: 9% as an example. 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
How do I read the income tax table?
Find your taxable annual income in the left column. The columns show annual tax, average rate and marginal rate.
What is the difference between the basic and splitting table?
The basic table applies to individual assessment. The splitting table applies to jointly assessed spouses or registered partners (§ 26b, § 32a (5) EStG): joint income is halved, the tariff applied and the tax doubled – the spousal splitting advantage. Wage tax classes (e.g. III/V) only govern monthly withholding, not the annual tax.
Why did my net pay fall despite higher gross?
Not because of progression alone: the marginal tax rate is at most 45 % (plus Soli and church tax, if applicable), so part of every additional euro always remains. If net pay still falls, there are other reasons – such as a change of tax class, higher social security contributions (e.g. a higher additional health insurance contribution) or the loss of income-dependent benefits such as housing benefit (Wohngeld) or the child supplement (Kinderzuschlag). Above the contribution ceilings, social security contributions do not rise any further.
Does the 2026 income tax table also apply to pensioners?
Yes, pensioners pay income tax on the taxable share of their pension. That share depends on the year the pension started (§ 22 no. 1 EStG): pensions starting in 2026 are 84 % taxable; earlier pension cohorts have a lower share, and the tax-free part stays fixed as a euro amount. The basic allowance (12,348 EUR) also applies to pensioners.
Guide
What is the Income Tax Table Germany?
The income tax table shows income tax, average tax rate and marginal tax rate for all income levels under the German tax tariff (§ 32a EStG) for 2026.
How does the Income Tax Table Germany work?
The table calculates the annual tax for each taxable income using the progressive tariff. The marginal rate shows how much of each additional euro goes to the tax office. The average rate equals tax divided by income.
Key Data and Facts
Tax tariff 2026: basic allowance 12,348 EUR. Entry rate: 14 %. Top rate: 42 % from 69,879 EUR. Wealth surtax: 45 % from 277,826 EUR. Splitting tariff for jointly assessed spouses: tariff applied to half the joint income, tax doubled (§ 32a (5) EStG).
Step-by-Step Guide
How to read the table: 1. Find your taxable annual income. 2. Read the annual income tax (basic tariff). 3. Average rate: tax ÷ income × 100. Example: 8,835 EUR ÷ 45,000 EUR = 19.63 %. 4. Note the marginal rate for salary negotiations and side income. 5. Mind the assessment type: basic tariff for individual assessment, splitting tariff for jointly assessed spouses or registered partners (§ 32a (5), § 26b EStG) – regardless of the wage tax classes, which only govern monthly withholding. 6. Check the Soli separately: it only applies once income tax exceeds 20,350 EUR (single assessment) and then rises gradually to 5.5 % in the phase-in zone.
Calculation Example
Income 30,000 EUR: tax 4,217 EUR, avg. 14.06 %, marginal 28.19 %. Income 60,000 EUR: tax 14,233 EUR, avg. 23.72 %, marginal 38.58 %. Income 100,000 EUR: tax 30,864 EUR, avg. 30.86 %, marginal 42 % (plus Soli 1,251.16 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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