How it works
Use EStG §32a(1) 2026 basic tariff: tax-free threshold and two polynomial progression zones, then 42% and 45% zones. Floor taxable income and tariff tax to whole euros.
Input definitions
- Annual taxable income — NOT gross pay (EUR)
- Enter the value in the labeled unit.
- Supported situation
- Choose Basic individual tariff only.
- Tax year
- Choose 2026.
A worked example
- Annual taxable income — NOT gross pay (EUR)
- 100000
- Supported situation
- Basic individual tariff only
- Tax year
- 2026
Assumptions & limits
Basic individual tariff under EStG §32a(1) on taxable income (zu versteuerndes Einkommen), not gross salary. Excludes joint splitting, solidarity surcharge, church tax, social contributions, progression proviso and special cases. Taxable income and calculated tax rounded down to whole euros.
Sources & review
Maintained by AnsRio. Methods and examples use automated checks; this does not imply independent professional certification.
Method updated 2026-10-17. Content checked against the stated method and examples. Our verification approach.
Common questions
Does a tax estimate include every credit, relief and payroll deduction?
Only items explicitly listed in the supported scope are included. Check the stated tax year, country, income definition and exclusions before comparing with an official return or payslip.
How does the Germany income tax — basic tariff tool work?
Use EStG §32a(1) 2026 basic tariff: tax-free threshold and two polynomial progression zones, then 42% and 45% zones. Floor taxable income and tariff tax to whole euros.
What are the assumptions and limits of Germany income tax — basic tariff?
Basic individual tariff under EStG §32a(1) on taxable income (zu versteuerndes Einkommen), not gross salary. Excludes joint splitting, solidarity surcharge, church tax, social contributions, progression proviso and special cases. Taxable income and calculated tax rounded down to whole euros.