Germany income tax calculator (Einkommensteuer 2026)

How this calculator works

Germany's tax is set by formulas in section 32a of the Income Tax Act. For 2026, income up to €12,348 (the basic allowance) pays nothing. From €12,349 to €17,799 the tax is (914.51 × y + 1,400) × y, where y is one ten-thousandth of the income above €12,348. From €17,800 to €69,878 it is (173.10 × z + 2,397) × z + 1,034.87, where z is one ten-thousandth of the income above €17,799. From €69,879 to €277,825 it is 42% of income minus €11,135.63, and above that 45% minus €19,470.38. The result is rounded down to a whole euro. Couples assessed jointly pay twice the tax on half their combined income. The solidarity surcharge is 5.5% of the tax, but only when the tax is above €20,350 (€40,700 for couples), and it never exceeds 11.9% of the amount above that limit.

Worked example: on a taxable income of €50,000 a single person has z = (50,000 − 17,799) ÷ 10,000 = 3.2201, so tax is (173.10 × 3.2201 + 2,397) × 3.2201 + 1,034.87, which rounds down to €10,548. That is below €20,350, so there is no solidarity surcharge. On €100,000 tax is 0.42 × 100,000 − 11,135.63 = €30,864, and the solidarity surcharge is 11.9% × (30,864 − 20,350) = €1,251.16, because that is lower than 5.5% of the tax.