Germany Personal Income Tax
Detailed personal income tax rates and rules for Germany in 2026.
Germany uses a progressive income tax system (Einkommensteuer) with rates starting at 0% for income up to €11,604 and reaching 45% for income exceeding €277,825. The tax brackets apply to taxable income after deductions and allowances. Germany uses a formula-based approach for calculating tax within each bracket, resulting in a smoothly increasing marginal rate rather than discrete jumps between brackets.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €12K | 0% |
| €12K – €17K | 14% |
| €17K – €67K | 24% |
| €67K – €278K | 42% |
| €278K+ | 45% |
Filing Deadline
July 31 of the following year (September 30 if filed by a tax advisor)
Residency Rule
Residents are taxed on worldwide income. Non-residents are taxed only on German-source income. An individual is considered a tax resident if they have a domicile (Wohnsitz) or habitual abode (gewöhnlicher Aufenthalt) in Germany, generally defined as a stay exceeding six months.
Additional Notes
A solidarity surcharge (Solidaritätszuschlag) of 5.5% is levied on the income tax liability, though it has been abolished for the vast majority of taxpayers since 2021 and now only applies to higher earners. Church tax (Kirchensteuer) of 8% or 9% of income tax may also apply for members of recognized religious communities. Married couples may opt for joint filing (Ehegattensplitting), which can provide significant tax benefits when spouses have unequal incomes.
How Germany Income Tax compares
Germany’s top personal income tax rate of 45% is the 22nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
