Skip to content

German income splitting — what does joint assessment save?

Under splitting, spouses pay twice the tax due on half their combined income. The saving comes only from the gap between their incomes: it is nil when both earn the same and largest for a single-earner couple.

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

This content is part of the path: Filing your income tax return· Step 8 of 12· Next step: German income tax — calculate the statutory tariff

Your result

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

Sources and assumptions

Calculation assumptions

  • Joint taxable income is taken as the sum of the two incomes entered; allowances or deductions that shift between the two types of assessment are not recalculated.
  • The conditions for joint assessment under § 26 (valid marriage, not permanently separated, unlimited tax liability) are assumed to be met.
  • Excludes church tax, the flat tax on investment income (§ 32d), the progression proviso (§ 32b) and tariff reliefs (§ 34): § 32a (5) itself applies subject to those provisions.

Go further

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.