Income Tax Calculator 2024/2025/2026 (Germany)
Calculate the tariff income tax based on taxable income (zvE) – optionally incl. Solidarity Surcharge and Church Tax.
Advanced Options
Note: Simplified calculator based on the §32a tariff (excluding special cases like progression clauses, extraordinary burdens, special splitting rules, etc.).
FAQ about the Calculator
What is "Taxable Income (zvE)"?
The zvE is the amount to which the income tax tariff is applied (not your gross income). You can find it, for example, in your tax assessment notice.
Why does the result differ from my real tax?
The calculator maps the §32a tariff + optional surcharges – without special cases, allowances, progression clauses, withholding tax, etc.
German Income Tax Calculator 2024–2026: zvE, Soli & Church Tax
This calculator applies the official §32a EStG tariff formula to compute German income tax (Einkommensteuer) from your taxable income (zu versteuerndes Einkommen, zvE). It also calculates the solidarity surcharge (Solidaritätszuschlag) and optional church tax (Kirchensteuer), and supports both single assessment and Ehegattensplitting (joint assessment). An interactive tax progression chart shows your marginal and average tax rate across income levels.
Official §32a Tariff Zones
The calculator uses the exact BMF formula zones (Grundfreibetrag → Zone 1 → Zone 2 → Zone 3 → Zone 4) for the selected tax year (2024, 2025, or 2026). Formulas updated annually for inflation adjustments.
Ehegattensplitting
Joint assessment splits combined income by 2, calculates tax on the halved amount, then doubles it — often significantly reducing total tax for couples with unequal incomes. The calculator shows single vs. splitting comparison.
Tax Progression Chart
Interactive chart shows marginal tax rate (the rate on the last euro earned) and average tax rate across income levels from €0 to €300,000. Your income is highlighted on the chart for instant context.
Solidarity Surcharge + Church Tax
Soli: 5.5% on income tax, but only above the exemption threshold (€16,956 for singles in 2026). Church tax: 8% (Bavaria/Baden-Württemberg) or 9% (all other states) on the income tax amount.
Income Tax Tariff Zones 2026 (Single Assessment)
| Zone | zvE range (2026) | Tax rate | Formula |
|---|---|---|---|
| Grundfreibetrag | €0 – €11,784 | 0% | Tax = 0 |
| Zone 1 (Eingangstarif) | €11,785 – €17,005 | 14–24% | Progressive (linear formula) |
| Zone 2 | €17,006 – €66,760 | 24–42% | Progressive (linear formula) |
| Zone 3 (Spitzensteuersatz) | €66,761 – €277,825 | 42% | Flat 42% on marginal income |
| Zone 4 (Reichensteuersatz) | above €277,826 | 45% | Flat 45% on marginal income |
Note on effective rates: The "42% top rate" applies only to income above the Zone 3 threshold — not to your total income. At €80,000 zvE, the average tax rate (Gesamtsteuerlast / zvE) is approximately 28–30%, not 42%. The calculator clearly shows both average and marginal rates to avoid common misconceptions.
Effective Total Tax Burden by Income Level (Single, 2026)
| Gross income (approx.) | Estimated zvE | Income tax | + Soli | Effective rate on zvE |
|---|---|---|---|---|
| €25,000 | ~€18,000 | ~€1,800 | €0 (below threshold) | ~10% |
| €40,000 | ~€30,000 | ~€5,500 | €0 | ~18% |
| €60,000 | ~€47,000 | ~€11,500 | €0–minimal | ~24% |
| €80,000 | ~€63,000 | ~€18,000 | ~€400 | ~29% |
| €120,000 | ~€98,000 | ~€33,000 | ~€1,800 | ~35% |
| €200,000 | ~€165,000 | ~€62,000 | ~€3,400 | ~40% |
Assumptions: zvE estimate uses the standard Arbeitnehmer-Pauschbetrag (€1,230), basic deductions, and no extraordinary deductions. Actual zvE depends on individual deductions (Vorsorgeaufwendungen, Werbungskosten, Sonderausgaben). Use the calculator with your actual zvE from your last tax return for precise results.
Frequently Asked Questions
What is the difference between gross income and taxable income (zvE)?
Gross income (Bruttoeinkommen) is everything you earned before any deductions. Taxable income (zu versteuerndes Einkommen, zvE) is what remains after all legally deductible items have been subtracted: the employee flat-rate deduction (Arbeitnehmer-Pauschbetrag, €1,230/year), pension insurance contributions (Vorsorgeaufwendungen, up to ~€27,566/year for employees), health and long-term care insurance contributions, childcare costs, church tax paid in the prior year, donations, and other Sonderausgaben. The difference between gross income and zvE is typically €8,000–€20,000 for an average employee — meaning you should never apply the tax table to your gross salary, only to your zvE. Enter your zvE from your last Einkommensteuerbescheid for accurate results.
How much does Ehegattensplitting actually save?
The saving from Ehegattensplitting depends entirely on the income difference between the two partners. If both earn exactly the same, splitting saves nothing (the tax is the same whether calculated jointly or separately). The maximum benefit occurs when one partner earns everything and the other earns nothing — the splitting effect then "spreads" the entire income across two lower tax brackets. Example: one partner earns €100,000, other earns €0. Without splitting: ~€33,000 tax on €100,000. With splitting: tax on €50,000 × 2 = ~€22,000 total. Saving: ~€11,000/year. At moderate income differences (e.g., €70,000 vs. €30,000), the saving is smaller — typically €1,000–€4,000/year.
Does the solidarity surcharge still apply in 2026?
Yes, but only for higher earners. Since 2021, approximately 90% of taxpayers no longer pay Soli. The Soli (5.5% on income tax) only kicks in above an exemption threshold: in 2026, approximately €16,956 in income tax for singles (€33,912 for couples) — corresponding to roughly €96,000+ taxable income for singles. Between the full exemption and a higher threshold, a "gliding zone" (Milderungszone) applies where only a partial Soli is charged. Above approximately €115,000 zvE for singles, the full 5.5% Soli applies. The calculator automatically determines whether Soli applies for your income level.
Can I use this calculator for freelancer / self-employed income?
Yes, with one important distinction: self-employed individuals (Freiberufler, Gewerbetreibende) must calculate their own zvE — it is their profit (Gewinn = revenue minus business expenses), not their revenue. Enter your annual profit after deducting all business expenses. Additionally, self-employed individuals pay the full pension/health insurance contributions themselves (not split with an employer), which significantly affects deductible Vorsorgeaufwendungen. The calculator outputs income tax and Soli; self-employed persons must separately account for trade tax (Gewerbesteuer, if applicable) and self-employed health/pension insurance costs, which are not reflected here. For the full self-employed tax burden, consult a Steuerberater or use a comprehensive self-employment tax calculator.
Embed this Calculator on Your Website
You can integrate this calculator for free into your own website. Get the embed code on our overview page.