Work out German income tax for 2024 to 2026 from the §32a basic tariff, including joint splitting and the solidarity surcharge - locally, no upload.
No. Everything runs in your browser - your file never leaves your device. How this is verifiable
German income tax follows the tariff in section 32a EStG. It is progressive: up to the basic allowance no tax is due, after which the rate rises from the 14 percent entry rate through two progression zones to the 42 percent top rate, and from 277,826 euros the maximum rate of 45 percent applies. The basic allowance and the zone boundaries change every year to offset cold progression - this calculator covers 2024, 2025 and 2026 with their own values each, so pick your assessment year first. Importantly, the tariff sets the average rate on the whole income - not every euro is taxed at the top rate. Married couples can be assessed jointly, in which case the splitting procedure applies.
The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded and nothing is stored. The tariff of the chosen year is applied to the taxable income; for joint assessment the tariff is computed on half the income and the result doubled (splitting), which helps couples with unequal incomes. On top comes the solidarity surcharge: 5.5 percent of the income tax, but only above the own threshold of the chosen year and tapered in the mitigation zone at no more than 11.9 percent of the excess. It shows the tax, the surcharge, the total burden and the average rate - instantly on every input.
An honest note: this is a model-based estimate of the tariff applied to an already-determined taxable income, not tax advice. The calculator does NOT work out the taxable income itself - income-related expenses, special expenses, pension contributions, extraordinary burdens, child allowances and the progression proviso (e.g. for wage-replacement benefits) are not included and must already be deducted. It is also not a gross-to-net or payroll-tax calculator for monthly wages. Church tax is not included. Assessment years 2024 to 2026 are covered; the calculator applies to Germany only. The tax office assessment is authoritative.
| Input formats | Form inputs (no file) |
|---|---|
| Processing | Locally in your browser (JavaScript) |
| File upload | None |
Limitations: A model-based estimate of the section 32a EStG tariff for assessment years 2024 to 2026 on a GIVEN taxable income (incl. splitting + the solidarity surcharge of the chosen year). Not modelled: deriving the taxable income (expenses, allowances, pension), the progression proviso, church tax, payroll/gross-to-net tax. Years before 2024 are not offered. Germany only. Not tax advice.
No. The calculation runs entirely locally in the browser (pure JavaScript); nothing is sent or stored.
2024, 2025 and 2026, each with its own basic allowance, tariff zones and solidarity-surcharge threshold. This covers the most common case - filing the return for the previous year.
It is income after all deductions (expenses, special expenses, allowances). This calculator takes it as given and only applies the tariff to it - it does not derive it.
In joint assessment the tariff is computed on half the combined income and the result doubled. Couples with unequal incomes usually pay less than under single assessment.
Only at higher incomes: below the threshold of the chosen year no surcharge applies; above that it rises gradually to the full 5.5 percent.
No. It computes the annual income tax from the tariff on the taxable income, not monthly payroll tax or net salary (which would need social contributions and the tax class).