German Income Tax: Calculator
German Income Tax Guide
German Income Tax — Calculator (Estimate)
A simple estimator for 2025. Uses a pragmatic stepped model (not the official smoothing formulas). For guidance only — see notes below.
Calculator
Update tariff values in the code when new years are released.
Use estimated taxable income after allowances/deductions.
Estimator applies a simple trigger/phase-in on income tax.
Results
| Taxable income | — |
| Tax base used (per person for splitting) | — |
| Estimated income tax (ESt) | — |
| Solidarity surcharge (est.) | — |
| Church tax (est.) | — |
| Total tax | — |
| Effective tax rate | — |
How this estimate works
Step-by-step
- Pick the year and filing status. For married couples, the tool applies income splitting (halve income → compute tax → double).
- Enter taxable income. Use income after allowances (e.g., Grundfreibetrag) and typical deductions.
- Estimate income tax (ESt). A stepped progression approximates the official formula.
- Apply SolZ and church tax. SolZ phases in when income tax passes a threshold; church tax is a % of income tax.
Notes & tips
- This is a quick estimator. Official tax uses continuous formulas; results will differ.
- Complex cases (foreign tax credit, equity comp, partial year residency) require tailored computation.
- Update tariff constants yearly in the code below.
- See also: Rates & Brackets, Filing deadlines.
References practical
- German Income Tax Guide — Overview
- Rates & Brackets — Progression overview
- Solidarity & Church Tax — How they apply