Germany income tax brackets — 2026 calculator

The Einkommensteuer structure in 2026

German income tax uses a continuously progressive curve rather than discrete brackets in the middle. Conceptually it works in five zones:

• Grundfreibetrag (basic allowance): €11,784 — taxed at 0%. The figure rises slightly each year with inflation indexing.
• Eingangssatz / Progressionszone I (€11,784–€17,005): Marginal rate rises continuously from 14% to ~24%. The calculator uses the approximate average of 14% within this band.
• Progressionszone II (€17,005–€66,761): Marginal rate rises continuously from 24% to 42%. The calculator approximates with a 30% average.
• Spitzensteuersatz / Proportionalzone (€66,761–€277,825): Flat 42% on each additional euro.
• Reichensteuer (above €277,825): 45% on each additional euro.

This calculator approximates the continuous formula with stepped brackets — the actual German tax computation uses a polynomial formula in the second band. The approximation is accurate within a few percent for most incomes; for precise filing, use a German tax software or the Bundesfinanzministerium's official calculator.

Solidaritätszuschlag — the "solidarity surcharge"

On top of the basic income tax, Germany levies a 5.5% surcharge on the tax itself (not on income). Since 2021, this only applies to higher earners — the threshold is roughly €18,000 of income tax owed, which corresponds to about €68,000 of taxable income for a single filer. Below that threshold, the Soli is 0; above it, it tapers in until being levied at the full 5.5% on the income tax owed.

Worked example: a single filer with €100,000 taxable income owes approximately €30,440 in basic income tax. The Soli (where applicable) would add 5.5% × €30,440 = €1,674.

Kirchensteuer — church tax

Members of recognized religious communities (Catholic, Protestant, Jewish) pay an additional church tax of 8% (Bavaria, Baden-Württemberg) or 9% (rest of Germany) on the income tax itself. Non-members and those who have formally left the church pay 0%. The church-tax line is one of the few in German tax that you can directly opt out of by filing a Kirchenaustritt at your local registry office.

What's NOT in this calculator

• Social contributions: ~20% of gross wages for pension, health, unemployment and long-term care insurance (employee share). Employer pays a similar amount on top.
• VAT (MwSt): 19% on most goods. Covered in our Germany VAT calculator.
• Trade tax (Gewerbesteuer): For self-employed and businesses, varies 7–17.5% depending on municipality.

For a typical employee, the combined burden of income tax + Soli + social contributions is roughly 35–40% of gross at €60,000–€80,000 income — among the higher effective rates in the OECD, but offset by the value of the included services (health, pension, etc.).