German Income Tax Calculator 2026
Einkommensteuer, solidarity surcharge, and church tax for internationals in Germany, using the official 2026 tax formula.
How much income tax do you pay in Germany?
German income tax is progressive under §32a EStG. Nothing is owed on the first 12.348 € of taxable income (the Grundfreibetrag), then marginal rates climb through two progression zones to 42%, and reach 45% above 277.825 €. A single employee earning 95.000 €, for example, owes about 20.800 € in income tax and soli, an effective rate of roughly 22%, at a 42% marginal rate.
Basic allowance 2026: 12.348 €Top marginal rate: 45%Church tax: 8–9% of income taxSkip to calculator ↓
What's Next
High earners often have unused deductions and property depreciation worth exploring. The potential depends on your situation.
Wondering if anything moves that number?
Your marginal rate decides what a deduction is worth.
Rental property comes with deductible costs, and at a higher marginal rate each deduction changes more. How much of this applies depends on your income, the property, and how it is financed. A licensed tax advisor (Steuerberater) can confirm your specific case.
Depreciation (AfA)
A share of the building value is deductible each year.
Loan interest
Interest on a rental property loan is deductible from rental income.
Running costs
Maintenance, management, and insurance may be deductible too.
Prefer to explore at your own pace?
Take the free 6-lesson email course on property investing in Germany, written for internationals.
How this calculator works
Germany uses a progressive tax system with five tariff zones (§32a EStG). The first €12,348 of income is tax-free in 2026 (Grundfreibetrag). Above that, the marginal rate starts at 14% and rises to 42% at €69,879. A 45% Reichensteuer applies above €277,826. Solidaritätszuschlag (5.5% of income tax) applies above the exemption threshold, which is approximately €20,350 in income tax terms for 2026.
The most common deductions include: work-related expenses above the €1,230 Arbeitnehmer-Pauschbetrag (professional development, home office at €6/day up to €1,260/year, commuting costs, work equipment), charitable donations, church tax, health and care insurance premiums (Sonderausgaben), and pension contributions — fully deductible since 2023, up to €29,344 in 2025. Keeping payslips and receipts for everything you intend to claim is essential.
Social contributions take roughly 20% of gross salary up to contribution ceilings (Beitragsbemessungsgrenze). For GKV members in 2025: health insurance ~8.2% (employee share), pension insurance 9.3%, unemployment insurance 1.3%, and long-term care 1.7–2.3% — childless employees over 23 pay an additional 0.6%. Above the Beitragsbemessungsgrenze (€8,050/month for health in 2025), the absolute contribution is capped. PKV members pay their own health premium instead of the income-based GKV rate.
Joint assessment (Zusammenveranlagung) uses Ehegattensplitting — the combined income is halved, the tariff applied, and the result doubled. This is most beneficial when there is a large income gap between partners, because the higher earner's income effectively falls into lower tax brackets. Couples with near-equal incomes see little difference. The calculator lets you compare both scenarios directly.
Rental property offers significant deductions: mortgage interest, depreciation (2–5% AfA depending on property age), maintenance costs, management fees, and insurance. If total deductible expenses exceed rental income — common in the early years — the net rental loss reduces your taxable salary directly.
How to check these numbers
The tariff step on this page is § 32a EStG, the same formula the Bundesministerium der Finanzen publishes in its official Lohn- und Einkommensteuerrechner. Enter the same taxable income (zu versteuerndes Einkommen) there and the income tax and solidarity surcharge match this calculator to the cent.
The official tool stops at that point. It is not a gross-to-net calculator, so it does not take social contributions off a gross salary. This calculator adds that step, using the statutory contribution rates and the assessment ceilings (Beitragsbemessungsgrenzen) set for the year. So compare the tariff against the ministry, and read the gross-to-net part as our arithmetic on published rates.
Sources & references (8)
Income tax tariff
Solidarity surcharge
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