German income tax calculator
How much income tax do you pay in Germany in 2026? Enter your taxable income and see the tax, Soli, church tax and your tax rates. Everything runs in your browser.
Your details
Self-employed? Start from your revenue with the net income calculator for freelancers.
Your income tax
per year
€10,548.00
| Year | Month | |
|---|---|---|
| Income tax | €10,548.00 | €879.00 |
| Solidarity surcharge | €0.00 | €0.00 |
| Total | €10,548.00 | €879.00 |
- Average tax rate21.10%
- Marginal tax rate35.12%
Estimate under § 32a EStG and the Solidarity Surcharge Act, without the church tax cap. Not tax advice.
Income tax by income: 2026, Single (basic tariff)
| zvE | Total tax | Average | Marginal |
|---|---|---|---|
| €20,000 | €1,570.00 | 7.85% | 24.73% |
| €40,000 | €7,209.00 | 18.02% | 31.66% |
| €60,000 | €14,233.00 | 23.72% | 38.58% |
| €80,000 | €22,715.56 | 28.08% | 42.00% |
| €100,000 | €32,115.16 | 30.86% | 42.00% |
Your self-employed taxes with Norman
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Start for freeHow German income tax is calculated
Taxable income (zvE): your income, such as profit or salary, minus special expenses like health and pension insurance, extraordinary costs and allowances. You find it on your tax assessment.
Basic allowance: in 2026 the first €12,348 stay tax-free, €24,696 for married couples filing jointly (§ 32a EStG).
Tariff zones: from €12,349 the rate starts at 14% and rises to about 24% at €17,799, then to 42% at €69,878. From €277,826 the rate is 45%. Each rate applies only to the part of your income in its zone.
Splitting: for joint filers the tax is calculated on half the joint taxable income and doubled (§ 32a (5) EStG). It pays off when one partner earns much more.
Solidarity surcharge: 5.5% of the income tax, but only once the tax exceeds €20,350 (joint: €40,700). Just above that it phases in gradually (§§ 3, 4 SolZG).
Church tax: 8% of the income tax in Bavaria and Baden-Württemberg, 9% in the other states, if you are a church member.
FAQ
What is the basic tax-free allowance in 2026?
€12,348 for single filers and €24,696 for married couples filing jointly (§ 32a EStG). Up to this taxable income you pay no income tax.
What is taxable income?
The sum of your income minus special expenses, extraordinary costs and allowances. If you are self-employed, it is roughly your profit minus health, care and pension insurance. The tax office applies the tariff to this amount.
What is the difference between the average and the marginal tax rate?
The average rate is your income tax divided by your taxable income. The marginal rate applies to each extra euro. Once you pay tax, it is higher than the average rate. It shows how much tax a business expense saves or extra income costs.
How much does income splitting save?
On €80,000 of taxable income, a single person pays €22,464 income tax in 2026. A married couple with the same joint income pays €14,418 with splitting, €8,046 less. If both earn the same, splitting saves nothing.
When do I pay the solidarity surcharge?
Only when your 2026 income tax exceeds €20,350, or €40,700 for joint filers. That starts at about €74,969 of taxable income, €149,938 for married couples. Above that the Soli phases in up to 5.5% of the income tax (§§ 3, 4 SolZG).