German Income Tax Calculator 2026
Calculate the German income tax for 2026 using the progressive scale of Section 32a EStG. Tax classes 1-6, solidarity surcharge, church tax, and social contributions (social insurance).
Income Data
Result - Monthly Net
Tax zone breakdown (§32a EStG)
| Zone | Income range | Tax |
|---|---|---|
| Grundfreibetrag (0%) | 0,00 - 12.348,00 | 0,00 EUR |
| Progressionszone I (14%→24%) | 12.349,00 - 17.443,00 | 952,90 EUR |
| Progressionszone II (24%→42%) | 17.444,00 - 50.000,00 | 9.724,45 EUR |
| Total income tax | 10.677,35 EUR | |
Social insurance contributions (employee's share)
Annual Summary
Come utilizzare Calcolatore Imposta sul Reddito Germania 2026
Insert annual gross income
Indicate annual gross income in Euros. This is the annual dependent employment income before tax.
Select Tax Class
Tax Class 1-6: Tax class determines the basic tax-free allowance and calculation method (Splitting for tax class 3).
Configure Church Tax and Child Relief
If you are registered with a church, activate the church tax (8% Bavaria/BA, 9% elsewhere). Indicate the number of children for the child benefit.
Analyze Results
View income settings, solidarity surcharge, church tax, social contributions and monthly net.
Suggerimenti
- The tax-free allowance for 2026 is €12,348 - no income tax will be paid up to this amount.
- Combination of tax classes 3 and 5 is convenient when one spouse earns much more than the other. Class 4 and 4 is better for similar incomes.
- Contribution limits apply: Health insurance €66,150, Pension €90,600. No more will be paid above the limit.
- Concise tax on solidarity is paid only with income above €18,130 - most workers are exempt.
Domande frequenti
How does the progressive German formula work?
Germany does not use simple steps. The $32a EStG defines a polynomial formula with 5 zones. Zones 2 and 3 have increasing rates (14% → 24% → 42%), not in steps.
What is the solidarity surcharge?
The solar supplement is a 5.5% tax on income tax. Since 2021, it's only paid if the ESt exceeds €18,130 (threshold). About 90% of taxpayers no longer pay this.
What is the difference between tax class 3 and 5?
Class 3 (spouse with higher income) uses the Ehegattensplitting: tax rate is calculated on half of the income and then doubled. Class 5 (spouse with lower income) has no Grundfreibetrag - pays more taxes now but annual compensation offsets.
How do social contributions work?
Employee pays: Health insurance (7.3% + ~0.8% supplement), Pension insurance (9.3%), Unemployment insurance (1.3%), Long-term care insurance (1.7%, or 1.5% with children). All have a maximum ceiling (contribution limit).
What is the child allowance?
Child benefit allowance (€6,612 per child in 2026) reduces taxable income. The Finanzamt automatically calculates whether it is more convenient to receive the Kindergeld (monthly child allowance).