Income tax calculator — Germany
Estimate 2026 German assessed income tax from taxable income using the official § 32a tariff.
Annual taxable income (zu versteuerndes Einkommen), not gross salary. For joint assessment, enter the couple's combined taxable income.
- Assessed income tax
- €14,233
- Calculated assessed income tax
- €14,233
Basic tariff applied to the taxable income entered.
Average tax rate 23.7% · marginal rates apply only to income in each bracket. Assessed income tax only. Solidarity surcharge, church tax and social insurance are not included.
Enter taxable income, not salary
This calculator starts from zu versteuerndes Einkommen (taxable income). It is not a gross-to-net salary or payroll-tax calculator.
For joint assessment, enter the couple's combined taxable income. The statutory splitting method calculates tax on half and doubles the result.
What this estimate covers
- The 2026 basic tariff and its five statutory zones
- Full-euro downward rounding of taxable income before applying the formula
- Individual/separate assessment and the joint-assessment splitting method
Solidarity surcharge, church tax, payroll withholding, allowances, deductions, special rates and social-insurance contributions are outside this calculator.
Read § 32a EStG in the official federal law portal ↗Included
- 2026 assessed income-tax tariff under § 32a(1) EStG
- Taxable income rounded down to full euros as required by the statute
- Basic tariff for individual or separate assessment
- Splitting method for eligible spouses filing jointly
Not included
- Gross-to-net salary conversion and wage-tax classes
- Solidarity surcharge and church tax
- Social-insurance contributions
- Deductions, allowances, child tax effects, credits and special tax rates
- A determination of whether joint assessment is legally available
What this means
German assessed income tax is calculated from taxable income (zu versteuerndes Einkommen), not directly from gross salary. The statutory tariff first rounds that input down to full euros.
The 2026 tariff has a basic allowance of €12,348, two progressive formula zones, a 42% linear zone and a 45% top zone. A marginal rate applies only to the relevant part of income; it is not the average rate on the whole amount.
For eligible spouses assessed jointly, the splitting method applies the basic tariff to half of their combined taxable income and doubles the tax. This page does not decide eligibility; it only performs the statutory arithmetic for the selected method.
Formula & worked example
x = taxable income rounded down to full euros basic tariff 2026: x ≤ €12,348: 0 €12,349–€17,799: (914.51 × y + 1,400) × y €17,800–€69,878: (173.10 × z + 2,397) × z + 1,034.87 €69,879–€277,825: 0.42 × x − 11,135.63 x ≥ €277,826: 0.45 × x − 19,470.38 y = (x − 12,348) ÷ 10,000; z = (x − 17,799) ÷ 10,000 joint assessment = 2 × basic tariff(combined taxable income ÷ 2)
€60,000 taxable income, individual assessment, 2026
- z = (€60,000 − €17,799) ÷ 10,000
- 4.2201
- (173.10 × z + 2,397) × z + 1,034.87
- €14,233.23
- Statutory whole-euro tax
- €14,233
Assessed income tax is €14,233, before solidarity surcharge, church tax or other excluded amounts.
How this calculation works
The calculation follows the formulas, definitions and assumptions explained on this page. The references below support the method and any stated boundaries.
Official sources
- § 32a EStG – Income-tax tariff — Official 2026 tariff zones, formulas, rounding rule and splitting method
- Federal Ministry of Finance – Income Tax Guidelines 2026, § 32a — Official ministry presentation of the 2026 tariff text
- Federal Ministry of Finance – key tax changes in 2026 — Confirms the €12,348 basic allowance and 2026 tariff adjustment