Module 121 min2333 wordsFree — no account
The § 32a tariff: five zones, two tax rates and income splitting
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 227 words · 3 min
Worked example
The tax on 40,000 euros, by hand
Taxable income of 40,000 euros lies in the third zone. The auxiliary variable z is (40,000 − 17,799) ÷ 10,000 = 2.2201. Then 173.10 × 2.2201 = 384.30; adding 2,397 gives 2,781.30; times 2.2201 gives about 6,174.76; adding 1,034.87 gives 7,209.63 euros. Rounded down to whole euros: 7,209 euros of tariff income tax.
Practical case
Separately or jointly?
A married couple lives together in 2026 and both are subject to unlimited tax liability. She has taxable income of 70,000 euros; he, currently in further training, has 10,000 euros. What is the tariff income tax if both are assessed separately, and what is it under splitting? At what marginal rate is her last euro taxed on its own?
Hint: First determine the zone of each income. For splitting you need the tax on half of 80,000 euros.
Show the solution
On her own, with 70,000 euros she is just inside the fourth zone: 0.42 × 70,000 − 11,135.63 = 18,264.37, rounded down to 18,264 euros. His income is below the basic allowance of 12,348 euros; his tax is zero. Together that makes 18,264 euros. Under splitting, the tax on 40,000 euros, 7,209 euros, is computed and doubled. Her last euro lies in the fourth zone and bears 42 percent.
Answer: Separately 18,264 euros, under splitting 14,418 euros, so 3,846 euros less; marginal rate on her own 42 percent
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