Germany Income Tax Calculator (Einkommensteuer 2026 and 2025)
German income tax for 2026 or 2025 from the official §32a EStG tariff — from taxable income or from gross salary with 2026 social contributions — with solidarity surcharge, church tax, Splitting for married couples, child allowance vs Kindergeld and your net pay.
How it works
2026 (§32a EStG): 0 to €12,348; (914.51·y + 1,400)·y to €17,799; (173.10·z + 2,397)·z + 1,034.87 to €69,878; 0.42·x − 11,135.63 to €277,825; 0.45·x − 19,470.38 above (y, z = income above the zone start ÷ 10,000). Joint: 2 × tax(income ÷ 2). Soli = min(5.5% × tax, 11.9% × (tax − €20,350)). Church tax 8% or 9% of income tax
Germany has no tax brackets but a continuous formula. After the tax-free basic allowance (€12,348 in 2026, €12,096 in 2025) the marginal rate climbs smoothly from 14% to 24% in the first zone and from 24% to 42% in the second, then stays at 42% up to €277,825 and 45% beyond. Married couples who file jointly are taxed as if each earned half (Ehegattensplitting), which saves a lot when incomes differ. The solidarity surcharge of 5.5% only applies once income tax passes €20,350 (€40,700 joint) in 2026, and it phases in gently, so most employees pay none. Church members pay another 8% or 9% of their income tax. Both are worked out on the tax after child allowances. For children you get either Kindergeld (€259 a month per child in 2026) or the child allowance of €9,756 per child, whichever is worth more; the tax office checks this for you. If you start from gross salary, the calculator first takes off the 2026 employee social contributions. These are pension 9.3% and unemployment 1.3% up to €101,400, plus health (7.3% plus half the Zusatzbeitrag) and care 1.8% up to €69,750. Childless people over 23 pay 0.6% more care insurance, and parents of two or more children under 25 pay less. It then deducts work expenses (at least the €1,230 lump sum, or €0.38 per km of commute), the deductible part of those contributions and other deductions, and taxes the rest.
Worked example
Single with €55,000 taxable income in 2026: z = (55,000 − 17,799) ÷ 10,000 = 3.7201; (173.10 × 3.7201 + 2,397) × 3.7201 + 1,034.87 = €12,347 income tax. That means no Soli, an average rate of 22.4% and a marginal rate of about 37%. From a gross salary of €65,000 (statutory insurance, 2.9% Zusatzbeitrag, no children) the employee contributions are €14,138: pension €6,045, unemployment €845, health €5,688 and care €1,560. Taxable income is €65,000 − €1,230 − €13,065 deductible contributions − €36 = €50,669. Income tax is €10,784, so net pay is €40,079 a year, or €3,340 a month.
Sources: §32a EStG — Einkommensteuertarif (gesetze-im-internet.de) · Techniker Krankenkasse — Solidaritätszuschlag 2026 (Freigrenze) · ETL — Sozialversicherung 2026 (Beitragsbemessungsgrenzen und Beitragssätze)
Frequently asked questions
What about the Lohnsteuer on my payslip?
Wage tax is a prepayment of this income tax, taken monthly according to your tax class (Steuerklasse). The annual return settles the difference, which is why the yearly figure here is the one that counts.
How do I estimate taxable income from gross?
Choose “Gross salary”. The calculator subtracts the 2026 employee social contributions (pension, unemployment, health and care, each up to its ceiling), and work expenses: the €1,230 lump sum, or your commute at €0.38 per km plus other costs if that is higher. It also subtracts the €36 special-expenses lump sum or your own deductions, and the single-parent relief if it applies.
Is Kindergeld or the child allowance better for me?
The tax office compares the tax saved by the child allowance (€9,756 per child for a couple in 2026) with the Kindergeld you received and applies whichever is worth more. For most families Kindergeld wins. In 2026 the allowance starts to pay off at a joint taxable income of about €88,000 with one child, or about €44,000 for a single parent claiming half. The result line shows which one applies to you.
Who pays the solidarity surcharge in 2026?
Only people whose income tax is above €20,350 (single) or €40,700 (joint). Just above that limit it is capped at 11.9% of the excess, so it rises gradually to the full 5.5%. In practice it starts at a taxable income of about €75,000 for singles (€150,000 joint).
How much does Splitting save a married couple?
It depends on the gap between the two incomes. If both earn the same, Splitting saves nothing. If one partner earns everything, the saving can exceed €10,000 a year at higher incomes. With gross salaries entered, the calculator compares joint assessment with each spouse taxed on their own income.
Related calculators
Uses the German income-tax tariff for 2026 and 2025 (§32a EStG), the solidarity-surcharge exemption limits and the 2026 social-insurance ceilings and rates. Contributions for mini- and midi-jobs, civil servants and the self-employed, the progression clause and special income are not modelled. Educational estimate, not tax advice.