What are the 2024 German income tax brackets?

0% on income up to 11,604 EUR (Grundfreibetrag). Progressive rate 14-42% on income from 11,605 to 277,825 EUR. Top rate 45% (Reichensteuer) above 277,826 EUR. The progression zone formula produces smooth rates.

What is the Grundfreibetrag?

The tax-free basic allowance is 11,604 EUR per year for 2024. For married couples filing jointly (Zusammenveranlagung), it doubles to 23,208 EUR.

How is German income tax filed?

Tax return (Einkommensteuererklaerung) filed via ELSTER online by July 31 (October 31 with tax advisor). Employees have Lohnsteuer withheld by employer; self-employed pay quarterly Vorauszahlungen.

What deductions reduce German income tax?

Werbungskosten (work-related expenses: 1,230 EUR minimum), Sonderausgaben (special expenses including church tax, pension, insurance), extraordinary burdens (auergewoehnliche Belastungen), and child allowances (Kinderfreibetraege).

What is Steuerklasse and how does it affect withholding?

Tax class I-VI determines employer Lohnsteuer withholding. Class I: single. Class III/V: married couple splitting income. Class IV: both spouses similar income. Class II: single parent. Class VI: second job.

Germany Einkommensteuer (Income Tax) Calculator 2024

Calculate German income tax (Einkommensteuer) for 2024. Progressive rates: 0% up to 11,604 EUR, 14-42% to 277,825 EUR, 45% above. Includes basic allowance (Grundfreibetrag) and solidarity surcharge.

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Frequently Asked Questions

What are the 2024 German income tax brackets?

What is the Grundfreibetrag?

How is German income tax filed?

What deductions reduce German income tax?

What is Steuerklasse and how does it affect withholding?