Income Tax Table
Interactive income tax table with marginal and average tax rates for all income levels. Quick, accurate calculation with all 2026 exemptions and surcharges.
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 € | 1,67 € | 1.832,76 € | 42,0% | 27,2% |
| 80.000,00 € | 22.464,00 € | 251,57 € | 2.021,76 € | 42,0% | 28,1% |
Grundtarif nach §32a EStG 2026. Grundfreibetrag: 12.348 EUR. Spitzensteuersatz: 42% ab 69.879 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
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. The annual wage tax equals the income tax amount.
What is the difference between the basic and splitting table?
The basic table applies to single taxpayers. The splitting table for married couples halves joint income, applies the tariff and doubles the result – the spousal splitting advantage.
Why did my net pay fall despite higher gross?
As income rises, the progression means a larger share is taxed at higher rates. Additionally, social security contribution ceilings may be exceeded.
Does the 2026 income tax table also apply to pensioners?
Yes, pensioners pay income tax on the taxable share of their pension. In 2026, 84 % of pension is taxable. The basic allowance (12,348 EUR) also applies to pensioners.
What is the Income Tax Table?
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 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 benefit for married couples: tariff applied to half the joint income, then doubled.
Step-by-Step Guide
How to read the table: 1. Find your taxable annual income. 2. Read annual income tax. 3. Average rate: tax ÷ income × 100. 4. Note the marginal rate for salary negotiations and side income. 5. Choose assessment type: basic tariff (single) or splitting table (married).
Calculation Example
Income 30,000 EUR: tax approx. 4,570 EUR, avg. 15.2 %, marginal 30 %. Income 60,000 EUR: tax approx. 14,770 EUR, avg. 24.6 %, marginal 42 %.
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