How much income tax falls due on your taxable income? Single or joint tariff, solidarity surcharge and church tax — including your marginal and average tax rate.
Annual tax, not a monthly payslip
This calculator works out the annual tax on taxable income under § 32a EStG. It contains no social insurance contributions and no wage tax classes — for monthly net pay from a gross salary please use the gross-to-net calculator. The result is a non-binding estimate and does not replace tax advice.
If you already know your taxable income, simply set work-related and special expenses to 0.
Joint assessment applies the splitting tariff under § 32a(5) EStG: tax is calculated on half the combined income and then doubled.
€11,883.00
Taxable income: €53,734 · Deducted: €1,266
Total burden
€11,883
per year
Remaining income
€43,117
per year
Remaining income
€3,593
per month
| Income tax | €11,883.00 |
| Solidarity surcharge | — |
| Church tax | — |
| Total burden | €11,883.00 |
Marginal tax rate
36.4%
Tax on the next euro you earn. It determines what a pay rise or an additional contract really leaves you after tax.
Average tax rate
22.1%
Income tax divided by taxable income. It always sits well below the marginal rate.
Marginal burden incl. soli and church tax
36.4%
Total rate
22.1%
The marginal rate climbs steeply through the progression zones; the average rate follows only in a muted way.
| Taxable income | Marginal rate |
|---|---|
| Zero zone (basic allowance)€0 – €12,348 | 0% |
| First progression zone€12,349 – €17,799 | 14% – 24% |
| Second progression zoneYour zone€17,800 – €69,878 | 24% – 42% |
| Proportional zone (top rate)€69,879 – €277,825 | 42% |
| Wealth tax ratefrom €277,826 | 45% |
Under joint assessment every threshold doubles, because the tariff is applied to half the combined income.
Your income tax is below the exemption threshold — you pay no solidarity surcharge in 2026.
This calculator works out the annual tax on taxable income under § 32a EStG. It contains no social insurance contributions and no wage tax classes — for monthly net pay from a gross salary please use the gross-to-net calculator. The result is a non-binding estimate and does not replace tax advice.
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Tariff, allowances, splitting, progression and the solidarity surcharge
FeaturedThe complete guide to the 2026 income tax tariff: from gross income to taxable income, the five tariff zones of § 32a EStG and what really remains at the end.
€12,348 stays tax-free in 2026. Where the figure comes from, why it rises every year and how it works out for couples, pensioners and students.
The splitting advantage grows with the income gap — and is exactly zero for couples who earn the same. With worked examples for typical constellations.
A 42 percent top rate does not mean 42 percent on everything. What the marginal and average rates each tell you, and why extra work almost always pays.
Since 2021 roughly 90 percent of taxpayers no longer pay the soli. The 2026 exemption threshold, the transition zone and the income at which the surcharge returns.