Reasonable Burden Calculator 2026 — § 33 EStG Tax Deduction Germany
Calculate your zumutbare Belastung under § 33 EStG in Germany: 1–7% of income by marital status and children, worked out tier by tier as the BFH requires.
Reasonable Burden
€1,346.60
Average Rate
2.69%
Tiered Calculation per §33 para. 3 EStG
€15,340.00 x 2%
€34,660.00 x 3%
€0.00 x 4%
Extraordinary expenses (e.g. medical costs) are only tax-deductible to the extent they exceed the reasonable burden.
Tiered model per BFH ruling of 19.01.2017 (VI R 75/14). Rates vary between 1% and 7% depending on marital status and number of children. 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
What is the reasonable burden (zumutbare Belastung)?
The reasonable burden is the portion of extraordinary expenses you must bear yourself before they become tax-deductible. It is calculated as a percentage of your total income based on your personal situation.
How can I reduce my reasonable burden?
Having more children reduces the percentage. Also, the Federal Fiscal Court ruled that the tiered calculation must be applied, which typically results in a lower reasonable burden than the flat percentage.
Which amount do I enter as the total amount of income?
The total amount of income (Gesamtbetrag der Einkünfte) shown in your tax assessment: the sum of your income after deducting income-related or business expenses – for employees, gross wages minus income-related expenses, at least the €1,230 lump sum. With joint assessment, both partners' income counts; special expenses such as insurance contributions are not deducted, and capital income taxed at the flat withholding rate is not included. Example: if one parent earns €51,230 gross and the partner has no income, the total amount of income is €50,000 – with one child, the reasonable burden is then €1,346.60.
Guide
What is the Reasonable Burden Calculator 2026 — § 33 EStG Tax Deduction Germany?
This calculator computes the reasonable own burden under Section 33(3) of the Income Tax Act, which is deducted from extraordinary expenses.
How does the Reasonable Burden Calculator 2026 — § 33 EStG Tax Deduction Germany work?
The burden is calculated in tiers: up to 15,340 euros, up to 51,130 euros and above, different percentages (1-7%) apply. The calculator uses the tiered method per the Federal Fiscal Court ruling rather than a flat percentage.
Key Data and Facts
Tiers: without children 5-7%, with children 1-4% per tier. Tiered calculation since the 2017 Federal Fiscal Court ruling. Based on total income, marital status and number of children.
Step-by-Step Guide
How to calculate the reasonable burden step by step (tiered model following the BFH ruling VI R 75/14): 1. Determine your marital status and number of children: single people without children pay the highest rates, married people with children the lowest. 2. Determine the total amount of income: this is the sum of all income before deduction of special expenses. 3. Calculate tier by tier: tier 1 (up to 15,340 EUR): single without children 5 %, married without children 4 %, 1-2 children 2 %, 3 or more children 1 %. Tier 2 (15,341-51,130 EUR): 6 %, 5 %, 3 %, 1 %. Tier 3 (over 51,130 EUR): 7 %, 6 %, 4 %, 2 %. 4. Calculate each tier individually and add them up. Example: single without children, income 45,000 EUR. Tier 1: 15,340 x 5 % = 767.00 EUR. Tier 2: 29,660 x 6 % = 1,779.60 EUR. Total reasonable burden: 2,546.60 EUR. Extraordinary burdens must exceed this amount in order to be tax-effective. Comparison with the old method (overall percentage of 6 %): 45,000 x 6 % = 2,700 EUR – the tiered model is more favourable for the taxpayer.
Calculation Example
Single person without children, income 45,000 EUR. Tier 1: 15,340 x 5% = 767.00 EUR. Tier 2: 29,660 x 6% = 1,779.60 EUR. Reasonable burden: 2,546.60 EUR (tiered model) vs. 2,700.00 EUR (old method).
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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