Income Tax Calculator
Calculate German income tax per § 32a EStG. Basic and splitting tariff, solidarity surcharge, church tax. Free, no signup.
German Income Tax - § 32a EStG
Income tax (Einkommensteuer, ESt) is Germany's most important direct tax. It is levied on the taxable income (zu versteuerndes Einkommen, zvE) of individuals and follows a progressive rate schedule per § 32a EStG, ranging from 0% to a maximum of 45%.
2026 Tax Brackets - 5 Zones
- Zone 1 - Tax-free allowance: Income up to €12,084 is tax-free (§ 32a para. 1 no. 1 EStG).
- Zone 2 - Progressive zone I: €12,085 to €17,005 - marginal rate rises linearly from 14% to ~24%.
- Zone 3 - Progressive zone II: €17,006 to €66,760 - marginal rate rises progressively to 42%.
- Zone 4 - Proportional zone: €66,761 to €277,825 - flat marginal rate of 42%.
- Zone 5 - Wealth tax: Above €277,826 - marginal rate of 45% (Reichensteuer).
Basic vs. Splitting Tariff
Single filers use the basic tariff. Married couples and registered partners may choose joint assessment (Zusammenveranlagung, § 26b EStG): both incomes are combined, halved, taxed, then doubled. This saves significantly when spouses have unequal incomes.
Solidarity Surcharge
Since 2021, ~90% of taxpayers pay no solidarity surcharge. It only applies when income tax exceeds €18,130 (basic) or €36,260 (splitting), with a mitigation zone up to €33,761 / €67,522 (§ 3 SolZG).
What Our Calculator Computes
- Income tax per § 32a EStG (basic and splitting tariff)
- Solidarity surcharge with mitigation zone
- Church tax (8% or 9%)
- Average and marginal tax rates
- Basic vs. splitting comparison (spousal splitting advantage)