German income tax — calculate the statutory tariff
German income tax is a formula, not a table: nothing is due up to EUR 12,348, then two progressive zones apply, followed by two linear zones at 42 % and 45 % marginal rates.
2026 rules — verified on September 21, 2026Free, no account
This content is part of the path: Filing your income tax return· Step 9 of 12· Next step: German solidarity surcharge — exemption limit and taper zone
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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
- Tariff applicable from assessment period 2026 (EStG s. 32a(1) sentence 2).
- Taxable income is taken as given — this engine does not determine it.
- Excludes the solidarity surcharge and church tax; excludes the special regimes of EStG ss. 32b, 32d, 34, 34a, 34b and 34c.
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
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.