Germany Income Tax Calculator 2026
Calculate your exact net salary in Germany after Einkommensteuer (Lohnsteuer for employees) and social security. All 5 tax brackets. Updated Q1 2026.
Your employer pays an additional €10,350 (20.7% of gross). Total employment cost = €60,350.
How income tax works in Germany
Income tax in Germany is administered by the Bundeszentralamt für Steuern (BZSt) under Einkommensteuer (Lohnsteuer for employees). Church tax (Kirchensteuer) 8–9% of income tax if registered — optional.
Germany uses a progressive schedule of 5 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (20.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Germany pays salaries across 12 monthly instalments.
Key tax dates in Germany
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 31 July (with advisor: 28 Feb following year) |
| Withholding regime | Einkommensteuer (Lohnsteuer for employees) |
Deductions and allowances
- ·Werbungskosten €1,230 flat
- ·Pension contributions (Altersvorsorge)
- ·Home-office allowance
- ·Commuting allowance (Entfernungspauschale)
Church tax (Kirchensteuer) 8–9% of income tax if registered — optional.
Special tax regimes
Solidarity surcharge (Soli) 5.5% on income tax above threshold — mostly abolished since 2021 for most earners.
Read full guide →All 5 brackets for 2025
| # | Income Range (€) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | €0 — €11,604 | 0% | 20.0% |
| 02 | €11,604 — €17,005 | 14.0% | 21.6% |
| 03 | €17,005 — €66,760 | 24% | 34.2% |
| 04 | €66,760 — €277,825 | 42% | 48.1% |
| 05 | €277,825 — ∞ | 45% | — |
Source · Bundeszentralamt für Steuern (BZSt) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Germany?+
Germany applies progressive Einkommensteuer (Lohnsteuer for employees) rates from 0.0% on the lowest band up to 45.0% on the highest, across 5 brackets in 2025.
How much social security do you pay in Germany?+
Employees pay 20.0% of gross salary as social security. Church tax (Kirchensteuer) 8–9% of income tax if registered — optional.
What is the Einkommensteuer (Lohnsteuer for employees) personal allowance in Germany?+
The main allowances are: Werbungskosten €1,230 flat; Pension contributions (Altersvorsorge). See §03 for the full list.
When do you file taxes in Germany?+
The filing deadline in Germany is 31 July (with advisor: 28 Feb following year). Tax year runs 1 January to 31 December.
How much take-home pay on €38,000 gross in Germany?+
On a €38,000 gross salary the effective rate is 30.4%, leaving approximately €26,429 net per year — about €2,202 per month across 12 payments. (For reference: €50,000 gross nets €33,725.)
Does Germany have any special tax regimes for expats?+
Solidarity surcharge (Soli) 5.5% on income tax above threshold — mostly abolished since 2021 for most earners.
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