Germany income tax calculator 2026

How much income tax a taxable income costs in Germany: under the 2026 tariff, for individual assessment and splitting, with solidarity surcharge and church tax.

Income tax 2026

€10,548

on average 21.1% of the income

Solidarity surcharge €0.00
Marginal rate 35.1%

With a taxable income of €50,000 (individual assessment), the income tax under the tariff is €10,548 for the year 2026. That is on average 21.1% of the income; the next euro earned is taxed at 35.1% (without solidarity surcharge and church tax).

There is no solidarity surcharge: the income tax is not above the exemption limit of €20,350.

What is left of the taxable income

After tax€39,45279%
Income tax€10,54821%

I’m not an accountant or a financial advisor. This is an estimate, for information only. Check with a professional before you decide.

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Taxable income for the year (zu versteuerndes Einkommen)

The income the tax tariff is applied to: income minus work expenses, special expenses, extraordinary burdens and allowances. It is on your income tax assessment under «zu versteuerndes Einkommen» and for employees it is clearly below the gross pay. For joint assessment, the joint income of both partners.

Assessment

Married couples and registered civil partners can choose joint assessment: the splitting procedure then applies (the tariff is applied to half of the joint income and the result is doubled).

Individualbasic tableJointsplitting, married or civil partners

Church tax

Members of a church that levies the tax pay 8% of the income tax in Baden-Württemberg and Bavaria, 9% in the other federal states. The calculator does not take the church tax cap into account.

None8%Baden-Württemberg, Bavaria9%all other states

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The calculation
	Taxable incomerounded down to full euros	€50,000
	Tariff zonefrom €17,800 to €69,878: the rate rises from just under 24% to 42%	3
	Income taxunder EStG § 32a, rounded down to full euros	€10,548
+	Solidarity surcharge	€0.00
=	Total taxes	€10,548.00
	Average tax rateincome tax divided by the taxable income	21.1%
	Marginal tax ratethe tax on the next euro earned	35.1%

How it works

The calculator takes the taxable income and rounds it down to full euros (EStG § 32a para. 1).
It applies the 2026 tariff to it: up to €12,348 (the basic allowance) the tax is zero. From €12,349 to €17,799 the marginal rate rises from 14% to just under 24%, from €17,800 to €69,878 from just under 24% to 42%. From €69,879 to €277,825 42% applies, from €277,826 45%. The tax amount is rounded down to full euros.
For joint assessment the splitting procedure applies: the tariff is applied to half of the joint income and the result is doubled (EStG § 32a para. 5).
The solidarity surcharge is 5.5% of the income tax, but is due only if the tax is above the exemption limit of €20,350 (joint assessment: €40,700); just above it, it is softened to at most 11.9% of the amount above the limit (SolzG §§ 3 and 4). Church tax is 8% of the income tax in Baden-Württemberg and Bavaria, 9% in the other states.

Worked example

Taxable income €50,000 (individual assessment): z = (50,000 − 17,799) ÷ 10,000 = 3.2201, tax = (173.10 × 3.2201 + 2,397) × 3.2201 + 1,034.87 = 10,548.6, rounded down to €10,548: on average 21.1%, on the next euro 35.1%. Solidarity surcharge: none, because €10,548 is below €20,350. A couple with €150,000 joint income pays under splitting 2 × tax(€75,000) = 2 × 20,364 = €40,728 plus €3.33 solidarity surcharge (11.9% of €28 above the exemption limit of €40,700).

Sources

Text checked on October 5, 2026

Good to know

This is the income tax under the tariff for the taxable income. How you get there from your gross pay depends on your situation: from the salary, among other things, work expenses (at least the employee allowance of €1,230), special expenses and pension provision costs are deducted. The exact amount is on your tax assessment.
Not included are child allowances and child benefit, investment income with flat-rate withholding tax, the one-fifth rule for severance pay, the cap on church tax and the progression clause (for example for parental allowance or unemployment benefit). For children, the tax office checks whether child benefit or the allowances are more favorable.
The marginal rate is not a rate on the whole income: it applies only to the next euro earned. The average rate, the total tax divided by the income, is always lower.
The monthly wage tax your employer deducts is only an advance payment on the income tax; the final tax is set in the tax assessment. The wage tax on a salary is shown by the gross-to-net calculator.
This is not tax advice. For your tax return, a tax adviser or a wage tax assistance association can help.

Frequently asked questions

How high is the income tax on €50,000 taxable income?

In 2026 it is €10,548 for individual assessment: on average 21.1% of the income. There is no solidarity surcharge because the tax is below the exemption limit of €20,350. With 9% church tax, €949.32 would be added.

What is taxable income?

The income the tariff is applied to: the income from all types of income minus work expenses or business expenses, special expenses, extraordinary burdens and allowances. It is on the tax assessment and for employees it is clearly lower than the annual gross pay. An estimate from gross pay without the assessment is only rough.

What is the basic allowance (Grundfreibetrag)?

The part of the taxable income on which no income tax is due: €12,348 in 2026 (EStG § 32a). For joint assessment it applies twice, so €24,696.

How does splitting work for married couples?

For joint assessment the tariff is applied to half of the joint taxable income and the tax is doubled (EStG § 32a para. 5). This is most favorable when the partners earn very different amounts, because it smooths the progression. If both earn the same, nothing changes compared with individual assessment.

When do I pay the solidarity surcharge?

Only if the income tax is above the exemption limit: €20,350 for individual assessment, €40,700 for joint assessment. Then it is 5.5% of the tax, just above the limit at most 11.9% of the amount exceeding the limit (SolzG §§ 3 and 4). With a taxable income of about €75,000 it only begins, at about €117,000 it reaches the full 5.5%.

What is the difference between the marginal and the average tax rate?

The marginal rate is the rate on the next euro earned: at a taxable income of €50,000 it is 35.1%. The average rate is the total income tax divided by the income: 21.1%. A pay rise is therefore never «taxed away completely»: only the additional amount is charged at the marginal rate.