Module 121 min2333 wordsFree — no account
The § 32a tariff: five zones, two tax rates and income splitting
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 32a Income tax tariff — paragraph 1 (zones from the 2026 assessment period), paragraphs 5 and 6 — verified on September 23, 2026
- EStG § 2 Scope of taxation, definitions — paragraphs 1 to 6 and 8 — verified on September 23, 2026
- EStG § 26 Assessment of spouses — paragraphs 1 and 2 — verified on September 23, 2026
- EStG § 32b Progression proviso — paragraph 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Basic allowance, end of the first zone — 12,348 €
gesetze-im-internet.de · 2026 rules - Upper limit of the second zone — 17,799 €
gesetze-im-internet.de · 2026 rules - Upper limit of the third zone — 69,878 €
gesetze-im-internet.de · 2026 rules - Upper limit of the fourth zone — 277,825 €
gesetze-im-internet.de · 2026 rules - Fixed amount of the third zone — 1,034.87 €
gesetze-im-internet.de · 2026 rules - Amount subtracted in the fourth zone — 11,135.63 €
gesetze-im-internet.de · 2026 rules - Amount subtracted in the fifth zone — 19,470.38 €
gesetze-im-internet.de · 2026 rules - Marginal rate of the fourth zone — 42 %
gesetze-im-internet.de · 2026 rules - Marginal rate of the fifth zone — 45 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.