Germany · Tax basics
Germany income tax brackets 2026: rates, tax table and examples
Germany does not use simple brackets with fixed rates. Its income tax rises smoothly: 0% up to €12,348, then a rate that climbs from 14% to 42%, and 45% on very high incomes. On €50,000 of taxable income you pay about €10,548, an average of 21%.
The 2026 tax zones (single person)
| Taxable income | What happens |
|---|---|
| Up to €12,348 | Tax-free (Grundfreibetrag) |
| €12,349 – €17,799 | Marginal rate rises from 14% to about 24% |
| €17,800 – €69,878 | Marginal rate rises from about 24% to 42% |
| €69,879 – €277,825 | 42% on each extra euro (Spitzensteuersatz) |
| Above €277,825 | 45% on each extra euro (Reichensteuer) |
Married couples filing jointly pay twice the tax on half their combined income (splitting), so the thresholds double: tax-free up to €24,696, 42% from €139,756.
Tax on different incomes
| Taxable income | Income tax | Average rate | Marginal rate | Married, joint |
|---|---|---|---|---|
| €20,000 | €1,570 | 7.8% | 25% | €0 |
| €30,000 | €4,217 | 14.1% | 28% | €870 |
| €40,000 | €7,209 | 18.0% | 32% | €3,140 |
| €50,000 | €10,548 | 21.1% | 35% | €5,700 |
| €60,000 | €14,233 | 23.7% | 38% | €8,434 |
| €80,000 | €22,464 | 28.1% | 42% | €14,418 |
| €100,000 | €30,864 | 30.9% | 42% | €21,096 |
| €150,000 | €51,864 | 34.6% | 42% | €40,728 |
| €300,000 | €115,529 | 38.5% | 45% | €103,728 |
Income tax only, 2026 tariff (§ 32a EStG). Married column: combined taxable income of both partners. Solidarity surcharge and church tax come on top; see below.
Taxable income is not your salary
These tables use taxable income (zu versteuerndes Einkommen). For an employee it is your gross salary minus pension, health, care and most of unemployment insurance, and the €1,230 work allowance. A €60,000 salary gives a taxable income of roughly €46,000, so the tax is about €9,400, not €14,233. Our net salary calculator does the full calculation.
Solidarity surcharge and church tax
- Solidarity surcharge: 5.5% of income tax, but only once your income tax passes €20,350 (€40,700 for couples), with a gradual phase-in. Most employees pay none. On €100,000 of taxable income it is about €1,250.
- Church tax: 8% or 9% of income tax if you are a registered member. See our church tax guide.
What changes in 2027
The government’s draft income tax law for 2027 raises the tax-free allowance to about €12,564 and shifts the other thresholds up to offset inflation, with the 42% rate starting at about €70,600. Child benefit is due to rise to €267 a month and the employee work allowance by €200. The draft still needs parliament’s approval, so the final figures can change. See our guide to German tax changes for 2027.
Calculate your German net salary →
Sources
This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email [email protected].