Income Tax Calculator for Germany

Method and scope

2026 single-person income tax under §32a EStG. Enter taxable income after deductions, not gross wages. Income and resulting tariff tax are rounded down to whole euros. Excludes spouse splitting, solidarity surcharge, church tax, social insurance, special-rate income and credits. This is core income tax, not a payroll or net-salary calculation.

Try the starting example

Annual taxable income (zu versteuerndes Einkommen): 60.000 €.

Estimated income tax: 14.233,00 €.

Compare one assumption at a time

Compare the change in estimated tax with the change in entered income. The effective rate on the whole income and the tax on an additional amount are different measures. Only the supported tax components are shown; this table does not expand the scope into a full return or payslip. These fictional scenarios use the starting inputs printed above, not your current entries in the interactive calculator.

Are you comparing a pension payment with an investment balance?

The German pension-points tool estimates a monthly statutory payment under its stated assumptions. An investment calculator instead projects a stock of assets. Compare income with income: do not add a monthly pension directly to a capital balance or assume the pension estimate covers every insurance deduction.

To reproduce the table, reset the calculator, change only the named input and compare the result and any warning. Record the assumptions with your result. See worked planning examples and our calculation and correction process.

Sources and review date

• Federal Ministry of Finance: 2026 §32a tariff

Rules and method reviewed 2026-11-01. Future changes are not automatically applied. Report a correction.