Current for 2026•As of: July 2026

Income Tax Calculator Germany 2026 calculate your Einkommensteuer.

Calculate your German income tax: basic allowance €12,348, splitting tariff, advance payments & marginal tax rate – for the self-employed & freelancers

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Note for the self-employed:

  • Enter your profit after business expenses
  • Advance payments are due quarterly
  • Trade tax is calculated separately (for trades)
  • For mixed income, state all types

Annual tax burden

14,219.00 EUR

Average tax rate: 23.7%

Quarterly advance payments

Per quarter

3,555.00 EUR

Per year

14,219.00 EUR

Due: 10 March, 10 June, 10 September, 10 December

Tax breakdown

Taxable income59,964.00 EUR
Income tax14,219.00 EUR
Solidarity surcharge0.00 EUR
Total14,219.00 EUR

Tax rates

Marginal tax rate

38.6%

On every additional euro

Average tax rate

23.7%

Effective burden

Remaining after tax

45,781.00 EUR

= 76.3% of the total income

Note for the self-employed:

Income tax advance payments are set by the tax office based on your last tax return. If your income fluctuates significantly, you can request an adjustment.

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Sources & calculation basis

Our calculations are based on the following official sources (as of: July 2026):

Related guides

Becoming Self-EmployedFirst Tax Return

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

Example: €60,000 taxable income (single)

Example: €60,000 taxable income (single)
ItemAmount
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

Factors that affect your tax burden

  1. Business expenses: All business-related costs reduce your profit and therefore your tax burden
  2. Special expenses: Pension contributions, donations and other special expenses are deductible
  3. Child tax allowances: €9,756 per child (2026) - the tax office automatically checks whether child benefit is more favourable
  4. Spousal splitting: With differing incomes between partners, the advantage can amount to several thousand euros

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

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.

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.

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.

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.

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.

The solidarity surcharge (5.5% of income tax) only applies in 2026 if annual income tax exceeds €18,130 (single) or €36,260 (married). In the phase-in zone up to about €33,912 (single), the surcharge increases gradually to the full rate.

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).
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