How is German income tax calculated?

Germany uses a continuous progressive formula rather than fixed brackets. Below the basic allowance (Grundfreibetrag) tax is zero; above it, marginal rates rise smoothly from 14% to 42%, with a top rate of 45% on very high incomes.

What is the Grundfreibetrag?

The Grundfreibetrag is the basic tax-free allowance. For 2024 it is 11,604 EUR; taxable income up to this amount is taxed at zero. The first euro above it is taxed at the entry marginal rate of 14%.

What is the solidarity surcharge (Soli)?

The Solidaritaetszuschlag is 5.5% of your income tax, but since 2021 most taxpayers are exempt thanks to a high exemption limit. The surcharge only applies once income tax exceeds about 18,130 EUR (single).

How much is church tax?

Church tax (Kirchensteuer) is 8% of income tax in Bavaria and Baden-Wuerttemberg and 9% in the other federal states. It only applies to registered members of a tax-collecting church.

Does this include social insurance?

No. This calculates income tax, Soli and church tax only. Health, care, pension and unemployment contributions are separate — use the Germany Social Insurance Calculator for those.

Germany Income Tax Calculator

This calculator estimates German income tax (Einkommensteuer) on your annual taxable income, then adds the solidarity surcharge (Soli) and optional church tax (Kirchensteuer). Germany uses a continuous progressive formula rather than fixed brackets, so the marginal rate rises smoothly with income. It is a planning estimate, not formal tax advice.

How it works

For 2024, taxable income (zvE) falls into five zones:

Up to 11,604: tax is 0 (the Grundfreibetrag).
11,605 to 17,005: let y = (zvE - 11604) / 10000; tax = (922.98·y + 1400)·y.
17,006 to 66,760: let z = (zvE - 17005) / 10000; tax = (181.19·z + 2397)·z + 1025.38.
66,761 to 277,825: tax = 0.42·zvE - 10602.13.
Above 277,825: tax = 0.45·zvE - 18936.88.

The solidarity surcharge is 5.5% of income tax, but only once income tax passes the exemption limit (about 18,130 for a single filer), with a phase-in band above that. Church tax is 8% or 9% of income tax for registered members.

Example

On 50,000 EUR taxable income (zone 3): z = (50000 - 17005)/10000 = 3.2995. Tax = (181.19·3.2995 + 2397)·3.2995 + 1025.38 ≈ 11,343 EUR. Income tax is below the Soli exemption limit, so no surcharge applies. With 9% church tax, add about 1,021 EUR.

Notes

This implements the official 2024 tariff formula and the Soli exemption rules for single filers, using rounded-down whole-euro income as the law requires. It does not model joint assessment (Splitting), allowances, or social-insurance deductions. Confirm current figures with your Finanzamt. Everything runs locally in your browser.