Germany Income Tax Calculator 2026 (Einkommensteuer)

Apply Germany’s 2026 ordinary income-tax tariff to already determined taxable income (zu versteuerndes Einkommen), then estimate solidarity surcharge and church tax. This is an annual assessment calculation, not a gross-to-net payroll calculator. It supports single assessment or eligible spouses and civil partners assessed jointly using splitting. Enter deductions before using the tool; they are not calculated again.

How to use this tool

1. Enter your taxable income (zu versteuerndes Einkommen) for 2026; for joint filing, the couple’s combined figure.
2. Choose single assessment or joint assessment with splitting.
3. Pick your church tax rate, or “not a church member”.
4. Read the income tax, Soli, church tax, average rate and marginal rate.

Formula

12,349–17,799 €: (914.51·y + 1,400)·y; 17,800–69,878 €: (173.10·z + 2,397)·z + 1,034.87; 69,879–277,825 €: 0.42·x − 11,135.63; from 277,826 €: 0.45·x − 19,470.38

x is taxable income rounded down to whole euros, y = (x − 12,348) ÷ 10,000 and z = (x − 17,799) ÷ 10,000. Income up to €12,348 is tax-free, and the tax is rounded down to the euro. Splitting taxes half the joint income and doubles the result. Soli is 5.5% of income tax but only above €20,350 of tax (€40,700 joint), and never more than 11.9% of the excess.

Example

At €50,000 taxable income, z = 3.2201. The statutory expression gives €10,548.33, which is floored to €10,548 income tax. No solidarity surcharge applies because that tax is below €20,350. A simple 9% church estimate is €949.32, making the total €11,497.32. The 35.12% marginal figure is the unrounded tariff slope, not a promise that the next whole euro produces exactly that tax increment.