German income tax by the tariff (Einkommensteuer, basic and splitting)
Works out German income tax by the § 32a EStG tariff on a taxable income, with the basic tariff or splitting for spouses assessed jointly.
Income tax by the tariff (tarifliche Einkommensteuer)
€7,209
Average rate: 18.02%
Not included in the calculation
- Working out taxable income (work and business expenses, special expenses, allowances)
- Solidarity surcharge (Solidaritätszuschlag) and church tax
- The special rules of §§ 32b, 32d, 34, 34a, 34b and 34c EStG (e.g. the progression proviso, Progressionsvorbehalt, and the separate tariff for capital income) and the trade tax credit (§ 35 EStG)
Worked example
Basic tariff, taxable income of €40,000 in 2026
The income is between €17,800 and €69,878: the formula in § 32a(1) no. 3 applies.
| z = (40,000 − 17,799) / 10,000 | 2.2201 |
| (173.10 · z + 2,397) · z + 1,034.87 | 7,209.632… |
| rounded down to whole euro (§ 32a(1) EStG) | €7,209.00 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Splitting, joint income of €80,000
For spouses assessed jointly the tax is twice the tax on half their joint income (§ 32a(5) EStG).
| Tax on €40,000 | €7,209.00 |
| 2 × €7,209.00 | €14,418.00 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Frequently asked questions
How high is the Grundfreibetrag (basic allowance) in 2026?
€12,348: up to this taxable income the tax is zero (§ 32a(1) no. 1 EStG).
From what income do 42% and 45% apply?
From €69,879 to €277,825 the tax is 0.42 · x − 11,135.63, so each further euro is taxed at 42%; from €277,826 it is 0.45 · x − 19,470.38, i.e. 45% (§ 32a(1) nos. 4 and 5 EStG).
How does splitting for spouses work?
With joint assessment the tax is twice the tax on half the joint taxable income (§ 32a(5) EStG). See the second example.
Which year's rules does this use?
2026, with the rules in force in that year.
Where do the figures come from?
From one official source, cited at the bottom of the page with the date it was read. Every calculation is checked against official examples or ones worked by hand from the law.
Related calculators
Guides that use this calculator
Sources
- Einkommensteuergesetz, § 32a Einkommensteuertarif, Bundesministerium der Justiz und für Verbraucherschutz (gesetze-im-internet.de) (retrieved on 7 October 2026)