🧸 Germany Income Tax (Einkommensteuer) Calculator

Einkommensteuer is Germany's annual income tax, charged on your zu versteuerndes Einkommen (taxable income, zvE) after deductions. It is calculated with the progressive tariff in Section 32a of the EStG. The first 12,348 euro (the Grundfreibetrag, or basic allowance, for 2026) is tax-free; above that, the marginal rate rises smoothly from 14% to 42%, then jumps to 45% for very high incomes.

On top of income tax, two surcharges may apply: the Solidarity Surcharge (Solidaritatszuschlag, Soli), 5.5% of income tax but waived for most taxpayers below the 2026 exemption of 20,350 euro (single) / 40,700 euro (joint); and church tax (Kirchensteuer), 8% or 9% of income tax for registered church members, depending on the state.

The 2026 tariff (rounded down to full euros) applies these zones to taxable income:

Solidarity surcharge: if income tax exceeds 20,350 euro (single) or 40,700 euro (joint), Soli is the lesser of 5.5% of income tax and 11.9% of the amount above the exemption - this smoothing zone ramps Soli from 0 to the full 5.5%. Church tax: 8% in Bavaria and Baden-Wurttemberg, 9% in all other states, charged on income tax for registered members.

Worked example - income tax on selected taxable incomes (single, no church tax):

1. Enter your taxable income (zu versteuerndes Einkommen) in euros.
2. Choose individual or joint (married) assessment.
3. Select your church-tax rate, or none if not a member.
4. Click Calculate to see income tax, Soli, and church tax.
5. Compare the marginal and average rates shown.

What is the German income-tax basic allowance in 2026?

The Grundfreibetrag for 2026 is 12,348 euro for a single person (24,696 euro for a married couple filing jointly). Income up to that amount is completely tax-free.

What income tax rate do I actually pay in Germany?

Germany uses a continuous progressive tariff, not fixed brackets. Your marginal rate climbs from 14% (just above the allowance) to 42% (above about 69,900 euro) and 45% above 277,800 euro, while your average rate stays much lower.

Do I pay the solidarity surcharge in 2026?

Only if your income tax exceeds 20,350 euro (single) or 40,700 euro (joint). Below that you pay nothing; in the smoothing zone above it, Soli is phased in and only reaches the full 5.5% for higher earners. Roughly 90% of taxpayers pay no Soli.

How is church tax calculated in Germany?

Registered members of tax-collecting churches pay Kirchensteuer of 8% of their income tax in Bavaria and Baden-Wurttemberg, and 9% in the other states. It is withheld automatically if you are a member.

Should I enter gross salary or taxable income here?

Enter taxable income (zvE) for an accurate result. Gross salary is higher because it has not yet had the basic allowance, work-related expenses, and other deductions subtracted. If you only know gross pay, use the Brutto-Netto calculator, which estimates the deductions first.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

The figure you enter should be taxable income (zvE), not gross salary - most employees can subtract at least the 1,230 euro Arbeitnehmer-Pauschbetrag and often much more (Werbungskosten, Sonderausgaben, pension contributions). Married couples usually file jointly and benefit from Ehegattensplitting, which roughly doubles the allowances and averages their incomes. Many deductions (commuting, home office, donations) are claimed on the annual return rather than at withholding. Always file a return if you had high deductible costs - refunds are common.