German Income Tax Table 2026 — Tax Tariff under §32a EStG
Germany taxes income progressively: the higher the taxable income (zvE), the higher the tax rate. The tariff is divided into five zones — from the tax-free basic allowance (12,348 €) up to the rich tax (Reichensteuer, 45 %). On this page you will find the current tariff zones, the exact calculation formula and a complete example table for the 2026 tax year.
Tariff zones 2026
The income tax tariff under §32a EStG is divided into five tariff zones. The marginal tax rate rises continuously within the progression zones.
| Zone | Taxable income | Marginal tax rate |
|---|---|---|
| Zone 1 (basic allowance) | 0 – 12,348 € | 0 % |
| Zone 2 (progression zone I) | 12,349 – 17,799 € | 14 % – ~24 % |
| Zone 3 (progression zone II) | 17,800 – 69,878 € | ~24 % – 42 % |
| Zone 4 (proportional zone) | 69,879 – 277,825 € | 42 % |
| Zone 5 (rich tax) | from 277,826 € | 45 % |
Calculation formula under §32a EStG 2026
Income tax is calculated with the following tariff formula. The taxable income (zvE) is rounded down to full euros for this purpose.
Zone 1: zvE ≤ 12,348 → tax = 0
Zone 2: 12,349 ≤ zvE ≤ 17,799
y = (zvE − 12,348) / 10,000
tax = (914.51 · y + 1,400) · y
Zone 3: 17,800 ≤ zvE ≤ 69,878
z = (zvE − 17,799) / 10,000
tax = (173.10 · z + 2,397) · z + 1,034.87
Zone 4: 69,879 ≤ zvE ≤ 277,825
tax = 0.42 · zvE − 11,135.63
Zone 5: zvE > 277,825
tax = 0.45 · zvE − 19,470.38
Tax table 2026 — example calculations (basic table)
The following table shows income tax according to the 2026 basic table (Grundtabelle) for selected income levels. All values are calculated exactly with the formula above.
| Taxable income | Income tax | Average tax rate | Marginal tax rate |
|---|---|---|---|
| 12.000 € | 0 € | 0.0 % | 0 % |
| 15.000 € | 435 € | 2.9 % | 18.9 % |
| 20.000 € | 1.561 € | 7.8 % | 24.8 % |
| 30.000 € | 4.219 € | 14.1 % | 28.4 % |
| 40.000 € | 7.240 € | 18.1 % | 32.0 % |
| 50.000 € | 10.622 € | 21.2 % | 35.6 % |
| 60.000 € | 14.367 € | 23.9 % | 39.3 % |
| 70.000 € | 18.762 € | 26.8 % | 42.0 % |
| 100.000 € | 31.362 € | 31.4 % | 42.0 % |
| 150.000 € | 52.362 € | 34.9 % | 42.0 % |
| 300.000 € | 116.028 € | 38.7 % | 45.0 % |
Note: The values apply to the basic table (individual assessment). For joint assessment (splitting table), the joint income is halved, the tax is calculated and the result is then doubled.
Basic tax-free allowance 2026
The basic tax-free allowance (Grundfreibetrag) safeguards the tax-free subsistence minimum and amounts to exactly 12,348 euros in 2026. Income up to this level remains completely tax-free. Only from the first euro above it does the entry tax rate of 14 % begin. The basic allowance is adjusted annually to account for inflation and rising living costs. For jointly assessed married couples, the basic allowance doubles to 24,696 euros.
Solidarity surcharge 2026
Since 2021, the solidarity surcharge (Solidaritätszuschlag) no longer applies to most taxpayers. It is only levied when income tax exceeds a certain exemption threshold. For 2026 the following applies:
- Exemption threshold: 20,350 € income tax (individual assessment) or approx. 39,900 € (joint assessment)
- Transition zone: Above the exemption threshold, the surcharge phases in gradually (max. 11.9 % of the amount above the threshold)
- Full rate: 5.5 % of income tax — only applies at significantly higher incomes
As a result, employees with a gross income up to approx. 75,000 € (tax class I) generally no longer pay any solidarity surcharge.
Church tax 2026
Members of a religious community that levies church tax (Kirchensteuer) pay it in addition to income tax. The rate depends on the federal state:
- 8 % of income tax in Bavaria and Baden-Württemberg
- 9 % of income tax in all other federal states
Church tax is calculated as a surcharge on the assessed income tax. With a taxable income of 50,000 € and an income tax of 10,622 €, church tax comes to e.g. 849.76 € (8 %) or 955.98 € (9 %).
Splitting table vs. basic table
Germany has two income tax tables:
- Basic table (Grundtabelle): Applies to singles (individual assessment). The tax is calculated directly from the taxable income.
- Splitting table (Splittingtabelle): Applies to jointly assessed spouses and registered partners. The joint taxable income is halved, the tax is calculated according to the basic table and the result is doubled (splitting procedure under §32a para. 5 EStG).
Spousal splitting pays off especially when the partners' incomes differ greatly. With equal incomes, splitting yields the same amount as the basic table.
Related calculators
Frequently asked questions about the German tax table
The income tax table (Einkommensteuertabelle) shows how much income tax is due on a given taxable income. In Germany there is the basic table (Grundtabelle, for singles) and the splitting table (Splittingtabelle, for jointly assessed married couples). The table is based on the progressive tax tariff under §32a EStG.
The basic tax-free allowance (Grundfreibetrag) is exactly 12,348 euros in 2026. Taxable income up to this amount remains completely tax-free. Only from 12,349 euros does the progressive tax tariff kick in, with an entry tax rate of 14 %.
The marginal tax rate (Grenzsteuersatz) states how much tax applies to the next additional euro earned. The average tax rate (Durchschnittssteuersatz, also effective tax rate) shows what percentage of total income is actually paid in tax. The average tax rate is always lower than the marginal tax rate.
The top tax rate of 42 % applies from a taxable income of 69,879 euros (2026). From this amount, every additional euro is taxed at 42 %. The average tax rate at this income is far lower, however, at around 26.8 %.
The so-called rich tax (Reichensteuer) of 45 % applies from a taxable income of 277,826 euros (2026). It only affects the portion of income above this threshold. Even at very high incomes, the average tax rate always stays below 45 %.