COUNTRY REFERENCE
Germany income tax rates in 2026
These are the 2026 brackets a Germany employer withholds against. They tell you the marginal rate on each slice of income — not the amount you will actually pay, which is lower once credits apply.
Brackets for 2026
| Taxable income | Income tax | Social contributions | Combined |
|---|---|---|---|
| €0 — €12,348 | 0% | — | 0% |
| €12,348 — €17,799 | 14% → 23.97% | — | — |
| €17,799 — €69,878 | 23.97% → 42% | — | — |
| €69,878 — €277,825 | 42% | — | 42% |
| Above €277,825 | 45% | — | 45% |
Before you use these:German income tax is defined by a formula, not by flat bands: inside the first two zones the marginal rate rises continuously, so no single percentage applies to a whole zone. The marginal rates shown at each end of a zone are derived from the coefficients in §32a of the Income Tax Act. Social contributions — health, long-term care, pension and unemployment insurance — are charged separately and are not part of these rates. A solidarity surcharge applies to higher incomes, and church tax applies if you are registered with a church. Neither is included here.
What these rates do not tell you
- Tax credits are not included. Everyone in employment gets a general credit, and most also get an employment credit; both reduce the tax due substantially. Multiplying your salary by the rate above gives a figure higher than you will actually pay.
- A special regime for arrivals from abroad, where one exists, changes the calculation entirely — see the tax regime page for this country.
- Employer contributions sit outside these rates. They cost your employer money but do not come out of your gross salary, so they do not change your net pay.
- Personal circumstances move the result: dependants, a second income, a mortgage, foreign assets, treaty relief. That is why this page shows the published brackets rather than a net-pay figure we cannot stand behind.
Sources
- 01§ 32a EStG — EinkommensteuertarifBundesministerium der Justiz — Gesetze im Internet ·
Every figure here comes from an official source and carries the date we checked it. How we work with data.
This page is information, not advice. We are not an employer, a recruitment agency, a visa centre or an immigration adviser, and we are not affiliated with any government body. Rules change — confirm against the official source before you act.