Skip to content

German old-age relief amount — the rate of your cohort

What governs is NOT the assessment year but the calendar year following completion of your 64th year of life. That percentage and that ceiling apply to you permanently — reading the table afresh each year halves the amount.

2026 rules — verified on September 22, 2026Free, no account

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

Calculation assumptions

  • The input is the calendar year FOLLOWING completion of the 64th year of life — the row of the table in EStG s. 24a sentence 5, not the assessment year.
  • The income excluded by s. 24a sentence 2 — pension payments (Versorgungsbezüge, s. 19(2), including occupational pensions for reaching an age limit), life annuities (s. 22 no. 1 sentence 3(a)) and the others listed there — must be deducted before entry.
  • On joint assessment the amount is computed SEPARATELY for each spouse (s. 24a sentence 4): this calculator handles one person.
  • Investment income subject to the separate tax rate under EStG s. 32d(1) (flat withholding tax, Abgeltungsteuer) must NOT be entered: EStG s. 2(5b) excludes it from the sum of income on which s. 24a sentence 1 relies. It is included only where, on application under s. 32d(6) (most-favourable test), it is added to income taxed at the standard rates.
  • Employment income taxed at a flat rate — for instance from a mini-job under the 2 per cent uniform flat-rate tax (EStG s. 40a(2)) — must NOT be entered: it is disregarded in the income tax assessment (s. 40a(5) with s. 40(3) sentence 3 EStG).

Go further

Understand this calculation: the related course

Related calculators

Neighbouring calculations: the other side of the same decision, or the step that follows.

Read in German

This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.