Income Tax Calculator Germany 2026 by Rechnerzentrale

Profit from self-employment / business

Profit after business expenses, per year

I am , live in , church tax, child allowances.

More detailsOther income €0 · Deductions €0 · Prepayments €0

Other income

From employment

€

From capital assets (above the saver’s allowance)

€

From letting (may be negative)

€

Other income

€

Deductions

Business expenses / income-related expenses

€

Special expenses

€

Extraordinary burdens

€

Prepayments already made

€

Your tax per year

€14,219.00

With €59,964 taxable income you pay €14,219 in taxes per year – an average income tax rate of 23.7%.

Income

€60,000

Income tax

− €14,219

Left after tax

€45,781

Prepayment per quarterDue on 10 March, 10 June, 10 September and 10 December: €3,555.00
Prepayments per year: €14,219.00

Your tax scale

Basic tax scale under § 32a EStG: marginal rate (dashed) and average rate over taxable income.

Taxable income

Type, drag or move the curve: the profit needed is calculated backwards.

Marginal tax rateAverage tax rate

What you can do

Of €1,000 more profit, €387.00 goes to tax
Your marginal rate is 38.6% (plus solidarity surcharge and church tax, if due).
No solidarity surcharge
Your income tax is below the exemption limit.
Traders also pay trade tax
Go to the trade tax calculator

How this was calculated

Total income: €60,000.00
Total amount of income: €60,000.00
Special expenses (at least the lump sum), extraordinary burdens, child allowances if applied: − €36.00
Taxable income: €59,964.00
Income tax by tariff (§ 32a EStG): €14,219.00
Income tax: €14,219.00
Your tax per year: €14,219.00

Marginal tax rateOn every additional euro: 38.6%
Average tax rateIncome tax divided by taxable income: 23.7%
Effective burdenAll taxes divided by total income: 23.7%

Enter your profit after business expenses.
Prepayments are due quarterly.
Trade tax is calculated separately (for businesses).
With mixed income, enter all types.
The tax office sets prepayments based on your last tax return. If your income fluctuates strongly, you can apply for an adjustment.

Basis: 2026 income tax scale under § 32a EStG, splitting scale § 32a (5) EStG, flat tax on capital income § 32d EStG with best-option test, best-option test child benefit/child allowances § 31 EStG, solidarity surcharge under SolZG, church tax 8% (BY, BW) or 9%.

Income Tax Calculator Germany 2026 by Rechnerzentrale(opens in a new tab)2026 values