Crediting foreign tax — how much stays uncredited?

The ceiling comes from the AVERAGE tax rate, not the marginal rate — and anything above it lapses, with no carry-forward.

2026 rules — verified on September 21, 2026Free, no account

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Sources and assumptions

gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « bis 12 348 Euro (Grundfreibetrag): 0; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 12 349 Euro bis 17 799 Euro: (914,51 • y + 1 400) • y; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 3 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 17 800 Euro bis 69 878 Euro: (173,10 • z + 2 397) • z + 1 034,87; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 4 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63; »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 5 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 277 826 Euro an: 0,45 • x – 19 470,38. »
gesetze-im-internet.de — EStG § 32a Abs. 1 Satz 2 Nr. 5 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « von 277 826 Euro an: 0,45 • x – 19 470,38. »

Calculation assumptions

The calculation covers ONE state; § 34c (1) sentence 1 requires a separate computation per country.
Excludes investment income governed by § 32d (1) and (3) to (6), which § 34c (1) expressly carves out.
Excludes double tax treaty rules, which may exempt income instead of crediting the tax.

Go further

Understand this calculation: the related course

Foreign income and non-resident withholding in Germany

File it

The official form or forms to complete once you know the amount, explained field by field.

German income tax return for non-residents (ESt 1 C)

Related calculators

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

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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.