German Income Tax Calculator 2026
Calculate German income tax for 2026 from your taxable income, single or jointly assessed, including solidarity surcharge and church tax.
| Income tax | €10,548.00 |
|---|---|
| Solidarity surcharge | €0.00 |
| Total tax | €10,548.00 |
- Tariff per Section 32a EStG 2026, basic allowance €12,348. Solidarity surcharge only above €20,350 of income tax (joint: €40,700).
The 2026 tariff
No tax is due up to the basic allowance of €12,348. Above it the rate rises progressively from 14% to 42% from €69,879 and 45% from €277,826 of taxable income. On €50,000 of taxable income the tax is €10,548, an average rate of 21.1%. How the tariff has shifted since 2023 and what the 2027 draft proposes is in the bracket creep calculator.
Splitting for married couples
Under joint assessment the tax is computed on half the joint income and doubled. The more unequal the two incomes, the larger the benefit; with equal incomes splitting changes nothing.
Solidarity surcharge and church tax
The 5.5% solidarity surcharge only applies once income tax exceeds €20,350, or €40,700 for joint filers, rising gradually through a phase-in zone above that. Church tax is 8% of income tax in Bavaria and Baden-Württemberg and 9% elsewhere.
Frequently asked questions
What is taxable income?
Your income after work expenses, special expenses such as insurance contributions, and allowances (zu versteuerndes Einkommen). It is shown on your tax assessment.
Is this the same as wage tax?
Wage tax is a prepayment on income tax. Your monthly net pay is in the Germany salary calculator.
What is the marginal rate?
The rate on the next euro you earn. It decides what a raise or a deduction is really worth.
Sources: Section 32a EStG 2026, Solidarity Surcharge Act, state church tax laws.