Free German Income Tax Calculator — Einkommensteuer

Calculate Einkommensteuer using the exact §32a EStG formula. Includes Steuerklasse, Solidaritätszuschlag, Kirchensteuer, and Kinderfreibetrag. Free.

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1Select Country

🇩🇪Germany2025 rates

Bundesland(affects tax calculation)

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

€

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (€)

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

€

Regular bonuses use the marginal rate. The Fünftelregelung applies only to severance pay, not annual bonuses.

4Personal DetailsAffects your result

Steuerklasse (Tax Class)

Class I: single. Class II: single parent (+€4,260). Class III: married, higher earner (double allowance). Class IV: married, equal. Class V: married, lower earner (no allowance). Class VI: second job.

Number of children (Kinderfreibetrag)

Each child gives a Kinderfreibetrag of €6,612. For incomes above ~€60,000, this is more beneficial than Kindergeld (€250/month).

Church member (Kirchensteuer)

Church tax is 9% of your income tax (8% in Bavaria/Baden-Württemberg). Applied if you are registered as a member of a taxed religious community.

Disability grade (Grad der Behinderung)

A disability grade of 20+ entitles you to a flat tax deduction (Behindertenpauschbetrag). GdB 100 = €2,840 deduction.

Germany — Key Tax Facts

→Progressive 14%–45%, Grundfreibetrag €11,604 tax-free
→Steuerklasse (I–VI) significantly affects withholding
→Social contributions ~20%: pension, health, care, unemployment

How German Income Tax Works — Einkommensteuer

Germany uses a continuous progressive formula (§32a EStG) rather than fixed brackets. The Grundfreibetrag (tax-free amount) for 2024 is €11,784 (raised from €11,604 in 2023). The rate rises continuously from 14% at the lower end to 42% (Spitzensteuersatz), with a Reichensteuer of 45% above €277,826.

Zone	Income range	Rate
1 — Tax-free	Up to €11,784	0%
2 — Entry zone	€11,785–€17,005	14%–24% (formula)
3 — Progression zone	€17,006–€66,760	24%–42% (formula)
4 — Top rate	€66,761–€277,825	42%
5 — Reichensteuer	Over €277,826	45%

→Solidaritätszuschlag (Soli): 5.5% surcharge, only applies above high income thresholds since 2021

→Kirchensteuer (church tax): 8% in Bavaria and Baden-Württemberg, 9% in all other Bundesländer

→Kinderfreibetrag vs Kindergeld: calculator compares both and applies the more beneficial option

→Steuerklasse I (single) through VI (second job) significantly affect the calculation

→Rentenversicherung: 9.3% employee share on income up to €90,600

→Krankenversicherung: 7.3% statutory health insurance (employee share)