Your tax,
in brackets.
Move the cursor along the scale. Every bracket slice is a direct read from the statutory table of record — no approximation, no rounding.
Continuous-formula tax system with €11,784 tax-free. Social contributions are heavy — about 20% combined for employees.
- Top rate: 45%
- Brackets: 5
- Deduction: Grundfreibetrag €11,784
- Social contributions: Pension 9.3% + Health 8.2% + Care 1.5% + Unemployment 1.3%
How Income Tax Works in Germany
Germany's income tax uses a continuous formula rather than discrete brackets — but for practical purposes it produces five tiers from 0% to 45%. The Grundfreibetrag (€11,784 in 2026) is fully tax-free. The much bigger story is mandatory social contributions: pension, health, care, and unemployment insurance combine to about 20% of gross income for the employee, with the employer matching most of it. This is why Germany's effective tax burden at $75K is among the highest in the OECD.
Worked example. On a €75,000 salary, income tax is roughly €14,200 and social contributions roughly €15,375 — about €45,425 take-home.
What this calculator shows. Move the slider in the calculator above to your gross salary. Every figure — tax owed, effective rate, marginal rate, social contributions, take-home — is computed bracket-by-bracket from the Einkommensteuer 2026 statutory tables. There is no estimation or rounding.
How We Calculate Germany Income Tax
Brackets, thresholds, and contribution rates come directly from Einkommensteuer 2026, published by the Bundesfinanzministerium. We do not estimate, smooth, or interpolate.
Income tax is computed bracket-by-bracket on income after the standard deduction. Mandatory social contributions are layered on top, applying statutory caps where they exist.
Single filer, gross employment income, no other deductions or credits. No regional layer applies.
Tables are reviewed annually when each authority publishes its update. See the data methodology page for full citations.