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Complete guide to German income tax for 2026. Tax brackets, deductions, Steuerklassen (tax classes), solidarity surcharge, how to file, and how to use our free Germany tax calculator.
Everything you need to know
Germany has one of Europe's most comprehensive tax systems. Whether you're an expat starting a new job, a freelancer, or a permanent resident, understanding German tax law can save you thousands of euros and help you avoid costly mistakes.
This guide covers everything you need to know about German income tax in 2026, including current brackets, essential deductions, how Steuerklassen work, and step-by-step filing guidance.
Quick Start: Use our free Germany Income Tax Calculator to estimate your net income after all deductions immediately.
Germany uses a progressive tax system — different portions of your income are taxed at different rates:
| Income Range (Single) | Tax Rate |
|---|---|
| €0 – €12,084 | 0% (Grundfreibetrag — basic exemption) |
| €12,085 – €62,410 | 14% to 42% (progressive) |
| €62,411 – €117,370 | 42% (flat) |
| €117,371 – €225,850 | 45% (flat) |
| Above €225,850 | 45% (top rate) |
For married couples filing jointly (Zusammenveranlagung): All brackets are doubled — the basic exemption becomes €24,168 and so on.
Solidarity Surcharge (Solidaritätszuschlag): 5.5% of your income tax liability applies if your income tax exceeds €16,956 (single) or €33,912 (married). This is charged on top of your income tax.
Church Tax (Kirchensteuer): Optional — only applies if you're registered with a church. Typically 8–9% of your income tax liability, varying by state.
Your employer withholds income tax based on your Steuerklasse. Choosing the right one is crucial:
| Class | Who It's For |
|---|---|
| Class I | Single, divorced, or widowed (over 2 years) |
| Class II | Single parents with at least one child |
| Class III | Married — higher-earning spouse |
| Class IV | Married — both earn similar incomes |
| Class V | Married — lower-earning spouse (paired with Class III) |
| Class VI | For secondary employment (second job) |
Key advice for married couples: Class III/V combination maximizes take-home pay for the higher earner but requires filing a joint return and potential repayment. Class IV/IV is simpler and often better for couples with similar incomes.
Automatically deducted: €1,200/year without documentation. If your actual work-related expenses exceed this, claim the higher amount.
Claimable work expenses include:
Medical expenses exceeding your "reasonable burden" threshold (3–7% of income, depending on income level and dependents) can be deducted.
€9,312 per child (€4,656 per parent). Compare with Kindergeld (child benefit) — whichever provides more tax benefit is automatically applied.
Who must file:
Who can file voluntarily: Most salaried employees — it's usually worth it to claim deductions. 90% of voluntary returns result in a refund.
Filing deadline: July 31 of the following year (extended to November 30 with a tax advisor).
How to file: