Income Tax Calculator

The German income tax tariff is not a single percentage but a formula with five zones that rises progressively. Up to the basic allowance of 12,348 EUR in 2026 you pay nothing at all. After that the rate climbs continuously, from 14% at the lower edge to the top rate of 42% and finally the wealth tax rate of 45%. The Income Tax Calculator makes this progression visible instead of hiding it in a single final figure.

The most important distinction for most people is between the basic and splitting tariff. Singles are taxed under the basic tariff. Married couples and registered civil partnerships can use the splitting tariff: the joint income is halved, the tariff applied to the half and the result doubled. With unequal incomes this often saves considerable tax. The calculator shows you both paths so you see what joint assessment yields.

Crucial for planning is the marginal rate - the percentage at which your next earned euro is taxed. It is almost always higher than your average rate and answers the practical question of how much of a raise or side income arrives net. The calculator shows average and marginal rate separately so you do not confuse the two figures.

Two surcharges come on top of the income tax. The solidarity surcharge is 5.5% of the tax, but because of its threshold - in 2026 at 20,350 EUR of tax for single assessment and 40,700 EUR for joint assessment - it no longer applies to most people at all. Church tax is 8% or 9% of the income tax depending on the federal state, provided you are a church member. The calculator adds both cleanly.

The tariff zones are shown in the calculator as bars so you can see which zone your taxable income falls into and how far it is to the next edge. This is especially useful for the self-employed and people with fluctuating income who want to estimate how a better or worse year affects them for tax.

The tariff computes via a hybrid calculation with the official coefficients, and your inputs stay protected. The calculator works with taxable income, that is after deducting allowances, work-related and special expenses - you must determine these deductions yourself first. It replaces neither a tax return nor tax advice but gives you a transparent, traceable tax figure.