Income Tax Calculator Germany 2026
Calculate your German income tax: basic allowance €12,348, splitting tariff, advance payments & marginal tax rate – for the self-employed & freelancers
As of September 2026Basis: § 32a EStG, 2026 tax scaleCalculated in your browser – your inputs are not transmitted and are kept on this device only if you choose
Profit after business expenses, per year
I am , live in , church tax, child allowances.
More detailsOther income €0 · Deductions €0 · Prepayments €0
Other income
Deductions
Your tax per year
€14,219.00
€14,219.00With €59,964 taxable income you pay €14,219 in taxes per year – an average income tax rate of 23.7%.
- Prepayment per quarterDue on 10 March, 10 June, 10 September and 10 December
- €3,555.00
- Prepayments per year
- €14,219.00
RZ-26 · headon.pro
Your tax scale
Basic tax scale under § 32a EStG: marginal rate (dashed) and average rate over taxable income.
Type, drag or move the curve: the profit needed is calculated backwards.
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
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 for the self-employed and freelancers
Unlike employees, whose wage tax (Lohnsteuer) is deducted directly from their salary, self-employed people and freelancers must calculate their income tax themselves and make advance payments.
Our calculator helps you determine your tax burden for 2026 - including the solidarity surcharge, church tax and the optimal split of the quarterly advance payments.
The German income tax tariff 2026 (§32a EStG)
- Basic allowance
- Up to €12,348 - no tax (0%)
- Entry tax rate
- 14-24% for income from €12,349 - €17,799
- Progression zone
- 24-42% for income from €17,800 - €69,878
- Top tax rate
- 42% for income from €69,879, 45% from €277,826
How your income tax is calculated
Factors that affect your tax burden
- 1Business expensesAll business-related costs reduce your profit and therefore your tax burden
- 2Special expensesPension contributions, donations and other special expenses are deductible
- 3Child tax allowances€9,756 per child (2026) - the tax office automatically checks whether child benefit is more favourable
- 4Spousal splittingWith differing incomes between partners, the advantage can amount to several thousand euros
- Taxable income
- €60,000.00
- Income tax (per tariff)
- €14,233.00
- Solidarity surcharge
- €0.00
- Church tax (9%, optional)
- €1,280.97
- Total tax burden
- €15,513.97
Quarterly advance payments
The tax office sets advance payments based on your last tax return. These are due on 10 March, 10 June, 10 September and 10 December each year.
Important notes on advance payments
- Minimum amount
- No assessment is made for advance payments under €400 per year
- Adjustment possible
- If your income fluctuates significantly, you can request an adjustment from the tax office
- Avoid back payments
- Plan reserves for possible back payments at the end of the year
- Watch out for trade tax
- As a trader, trade tax (Gewerbesteuer) is also due in addition
Frequently asked questions about income tax
Everything self-employed people and freelancers need to know
How is income tax calculated in Germany in 2026?
Income tax is calculated on the taxable income under §32a EStG. The 2026 tax tariff starts at 14% (from €12,349) and rises progressively to 45% (from €277,826). Up to the basic allowance of €12,348, no tax is due. Business expenses, special expenses and allowances are deducted from income beforehand.
How high is the basic tax allowance in 2026?
The basic allowance is €12,348 in 2026 (individual assessment). For married couples with joint assessment, double applies: €24,696. Up to this amount, no taxable income is taxed.
When are income tax advance payments due?
Advance payments are due quarterly: 10 March, 10 June, 10 September and 10 December. The amount is set by the tax office based on your last tax return. For advance payments under €400 per year, no assessment is made. If your actual income is significantly higher or lower than estimated, you can apply for an adjustment with the tax office.
What is the difference between the marginal tax rate and the average tax rate?
The marginal tax rate is the tax rate on the next euro earned. The average tax rate shows the effective tax burden on your total income. At €60,000, the marginal tax rate is about 38%, but the average tax rate is only about 24%. Our calculator shows you both figures.
How does spousal splitting work in 2026?
With spousal splitting, the couple's combined taxable income is halved, tax is calculated on that amount, and the result is doubled. This is advantageous when one partner earns significantly more. Example: €100,000 combined income → splitting tax is considerably lower than 2 × individual tax on €50,000. The advantage can amount to several thousand euros per year.
Do I have to pay the solidarity surcharge as a self-employed person?
The solidarity surcharge (5.5% of income tax) only applies in 2026 if annual income tax exceeds €20,350 (single) or €40,700 (married). In the phase-in zone up to about €37,838 (single), the surcharge increases gradually to the full rate.
What are the child tax allowances in 2026?
The child tax allowance totals €9,756 per child in 2026 (child allowance €6,828 + care allowance €2,928). The tax office automatically checks whether the child allowance or child benefit (€259/month per child) is more favourable for you and applies the more advantageous option (Günstigerprüfung).