Germany Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in Germany for the 2026 tax year.
Income Tax Zones (Einkommensteuer) - 2026
Germany uses a progressive tax system with a basic allowance and four tax zones. Rates increase gradually within each zone.
| Zone | Income Range | Rate |
|---|---|---|
| Basic Allowance | Up to €12,348 | 0% |
| Zone 1 | €12,349 - €17,799 | 14% → 24% |
| Zone 2 | €17,800 - €69,878 | 24% → 42% |
| Zone 3 | €69,879 - €283,000 | 42% |
| Zone 4 (Reichensteuer) | Above €283,000 | 45% |
Progressive Rates
Germany uses a formula-based progressive system. In Zones 1 and 2, the tax rate increases gradually with each euro earned. The rates shown are the range from lowest to highest within each zone.
Tax Classes (Steuerklassen)
Your tax class affects the amount of wage tax withheld from your paycheck each month.
Class 1
Single persons, divorced, widowed
Class 2
Single parents with child allowance
Class 3
Married, higher earning spouse (partner in Class 5)
Class 4
Married couples with similar incomes
Class 5
Married, lower earning spouse (partner in Class 3)
Class 6
Second and additional jobs
Social Security Contributions (Sozialabgaben)
Pension Insurance
9.3%Rentenversicherung - Employee share
Unemployment Insurance
1.3%Arbeitslosenversicherung - Employee share
Health Insurance
9.1%Krankenversicherung - Employee share (7.3% + ~1.8% avg)
Care Insurance
1.7% / 2.4%Pflegeversicherung - Lower rate with children
Contribution Ceilings (Beitragsbemessungsgrenzen)
Social security contributions are capped at certain income levels. For 2026, the pension/unemployment ceiling is €99,600 (West) and the health/care ceiling is €68,250.
Additional Taxes
Solidarity Surcharge
5.5%Solidaritätszuschlag - Applied to income tax. Exemption for lower incomes.
Church Tax
8-9%Kirchensteuer - 8% in Bavaria/Baden-Württemberg, 9% elsewhere. Applied to income tax.
Calculate Your Take-Home Pay
Use our salary calculator to see exactly how much tax you'll pay based on these rates.
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