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How is German income tax calculated in 2026?
German income tax is progressive: the more you earn, the higher the marginal rate on each additional euro. The brackets for 2026:
| Annual taxable income | Marginal rate |
|---|---|
| up to €12,084 | 0% (Grundfreibetrag — tax-free allowance) |
| €12,085 – €17,430 | 14% – 24% (linear progression) |
| €17,431 – €68,430 | 24% – 42% (linear progression) |
| €68,431 – €277,825 | 42% (top regular rate) |
| from €277,826 | 45% (Reichensteuer) |
Add 5.5% solidarity surcharge (Soli) on top of your income tax — but only if your income tax exceeds ~€19,950 (single) or ~€39,900 (married). For ~90% of taxpayers, Soli is now €0.
Add 8–9% church tax (Kirchensteuer) if you're a registered church member. Bavaria and Baden-Württemberg charge 8%; the rest 9%.
Worked example: a freelancer with €60,000 in profit, single, no church, owes ~€16,500 income tax + ~€0 Soli + €0 church = €16,500 (effective rate ~27.5%). Use the calculator above to compute your exact figure.
Worked tax examples for the self-employed in Germany 2026
Example 1 — Freelancer (Freiberufler), single, statutory health insurance
Profit: €60,000
Statutory health insurance (GKV ~14.6% + ~1.7% Zusatzbeitrag): ~€9,800
Pension contribution (voluntary, assume 0): €0
Taxable income (after expenses): ~€50,200
Income tax: ~€11,300
Soli: €0 (under threshold)
Net after tax & insurance: ~€38,900
Example 2 — Sole trader (Einzelunternehmer), single, Bavaria
Revenue: €120,000 / Profit: €70,000
Trade tax (Gewerbesteuer, Munich Hebesatz 490%): ~€7,500 (offset against income tax)
Income tax: ~€16,000 (after Gewerbesteuer credit)
Soli: €0
GKV: ~€11,400
Net: ~€42,600
Example 3 — Kleinunternehmer (§19 UStG), single
Revenue: €22,000 / Profit: €18,000
No VAT, no Gewerbesteuer (under €24,500 threshold)
Income tax: ~€1,200
GKV: ~€2,900 (minimum contribution)
Net: ~€13,900
Learn more about the Kleinunternehmer status
Example 4 — GmbH managing director with profit distribution
Salary: €60,000 / Profit distribution: €30,000
Salary income tax + Soli + KV: ~€18,000 deducted
Capital gains tax on distribution (25% + Soli): ~€7,900
Net: ~€64,100
Learn more about GmbH accounting