German Income Tax Calculator (2025)
Estimate your German income tax (Einkommensteuer), solidarity surcharge and church tax, and see your net income after tax. This tool is designed for employees and self-employed individuals with income taxed under the German progressive system.
Calculate your German income tax
Choose “net” for reverse calculation: the tool will estimate the gross income needed to reach a given net.
Taxable income after basic allowances and deductible expenses. For a quick estimate, you can enter your gross salary.
Optional: additional deductible amounts (e.g. special expenses, extraordinary burdens) beyond the basic allowance.
Results
Note: This is an estimate based on the German progressive income tax schedule for 2025. It does not include social security contributions.
How the German income tax calculator works
Germany uses a progressive income tax system with several tax zones and smooth transition formulas. This calculator implements an approximate version of the 2025 schedule for individuals and married couples (joint assessment, Ehegattensplitting).
1. Taxable income vs. gross salary
The German tax law starts from taxable income (zu versteuerndes Einkommen), which is your gross income minus:
- basic personal allowance (Grundfreibetrag),
- work-related expenses (Werbungskosten),
- special expenses and extraordinary burdens,
- certain insurance contributions and allowances.
For planning purposes, many people approximate taxable income with their gross salary. This calculator lets you:
- enter a gross or taxable income directly, or
- enter a target net income and solve backwards for the required gross income.
2. Progressive German tax brackets (simplified 2025 model)
For single taxpayers, the 2025 German income tax schedule can be summarized as:
- Zone 1: up to approx. €11,000 – no income tax (0%).
- Zone 2: approx. €11,001 – €18,000 – progressive formula, rising from 0% to about 14%.
- Zone 3: approx. €18,001 – €62,000 – progressive formula, rising from about 14% to 42%.
- Zone 4: approx. €62,001 – €280,000 – 42% marginal rate.
- Zone 5: above approx. €280,000 – 45% marginal rate (“rich tax”).
Married couples under joint assessment are taxed using the splitting method: the calculator divides the combined taxable income by 2, applies the single schedule, and then doubles the resulting tax.
3. Solidarity surcharge (Solidaritätszuschlag)
The solidarity surcharge is an additional tax of up to 5.5% of the income tax. Since 2021, most low and middle incomes no longer pay it. This calculator uses a simplified model:
- no surcharge below a threshold of income tax,
- phased-in surcharge in a transition zone,
- full 5.5% of income tax for higher incomes.
4. Church tax (Kirchensteuer)
If you are a registered member of certain religious communities, you may owe church tax:
- 8% of income tax in Bavaria and Baden-Württemberg,
- 9% of income tax in most other federal states.
Use the “Church tax” dropdown to include or exclude this amount.
5. Residents vs. non-residents
The calculator can be used by both:
- Residents – generally taxed on worldwide income.
- Non-residents – usually taxed only on German-source income.
The underlying tax formula is the same; the difference is which income you enter. Non-residents should enter only their German-source taxable income.
Worked example
Suppose you are single, resident in Germany, not paying church tax, with a taxable income of €60,000.
- Enter €60,000 as annual income.
- Select Single / separate assessment.
- Set Church tax to “No church tax”.
- Click Calculate tax.
The calculator will estimate:
- income tax (Einkommensteuer) of roughly €14–16k,
- solidarity surcharge (if applicable),
- total tax and net income,
- your average and marginal tax rates.
Limitations and disclaimer
This German income tax calculator is for educational and planning purposes only. It does not replace professional tax advice and does not constitute a binding tax computation.
The tool:
- uses an approximate version of the 2025 tax formulas and thresholds,
- does not include all deductions, allowances, or special regimes,
- does not calculate social security contributions, health insurance, or payroll-specific items,
- does not handle complex cases (e.g. foreign tax credits, business income with special rules, investment income under flat tax).
For an official calculation or complex situations, please consult a Steuerberater (German tax advisor) or your local tax office (Finanzamt).
Frequently asked questions about German income tax
Who has to file a German tax return?
Many employees with only one German employer and correct wage tax withholding are not required to file, but may file voluntarily to claim refunds. You are typically required to file if you have:
- multiple sources of income,
- self-employment or freelance income,
- significant investment or rental income,
- received wage replacement benefits (e.g. unemployment, parental allowance) above certain thresholds,
- chosen joint assessment or certain tax classes.
How does joint assessment for married couples work?
Under Ehegattensplitting, the couple’s combined taxable income is divided by two, the single-person tax formula is applied to this half, and the result is doubled. This often lowers the total tax burden when spouses have very different income levels.
Does Germany tax worldwide income?
Yes. If you are tax-resident in Germany (usually if you have your main home or habitual abode there), you are generally taxed on your worldwide income, subject to double tax treaties. Non-residents are usually taxed only on German-source income.
Where can I learn more about German taxes?
For detailed and authoritative information, consult:
- the German Federal Ministry of Finance (Bundesministerium der Finanzen),
- the Federal Central Tax Office (Bundeszentralamt für Steuern),
- the income tax law (Einkommensteuergesetz) and official guidelines,
- a qualified German tax advisor (Steuerberater).