German deduction for maintenance payments (EStG s. 33a(1))

The order decides the outcome: first raise the cap by the insurance contributions, then apportion by twelfths and round up, and ONLY THEN set off the dependant's own income. Setting off first gives too low a figure.

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

gesetze-im-internet.de — EStG § 33a Abs. 1 Satz 5 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Hat die unterhaltene Person andere Einkünfte oder Bezüge, so vermindert sich die Summe der nach Satz 1 und Satz 2 ermittelten Beträge um den Betrag, um den diese Einkünfte und Bezüge den Betrag von 624 Euro im Kalenderjahr übersteigen »
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

It is assumed that NOBODY is entitled to child benefit or the s. 32(6) allowance for the dependant (s. 33a(1) sentence 4). Where such an entitlement exists, the training allowance of subsection 2 applies instead.
Cash payments are deductible only if TRANSFERRED to the dependant's account (sentence 12). Cash handed over is disregarded however well documented.
Enter only the income of the months in which the conditions were met: income of the other months does not reduce the apportioned cap (subsection 3 sentence 2).

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.