Salary & Taxes

Income tax calculator

You enter your taxable income and receive income tax, solidarity surcharge and the average rate.

Updated on Apr 21, 2026 Calculator, calculation path and examples on one page

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Calculator

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Calculation path

Step by step

  1. Apply tariff

    Result: Splitting tariff

    Calculation year: 2026

  2. Calculate income tax

    Formula: Tax on half, then double

    Values inserted: €78,000.00

    Result: €13,789.61

  3. Solidarity surcharge

    Formula: Simplified check for exemption limit, then 5.5% of income tax

    Result: €0.00

  4. Total tax burden per year

    Formula: Income tax + solidarity surcharge

    Values inserted: €13,789.61 + €0.00

    Result: €13,789.61

Instructions

How to use this calculator correctly

Input

  • Take the taxable income from your own calculation or your last assessment.
  • Choose a basic or split tariff that suits your needs.

Read the result

  • The income tax shows the tariff tax per year.
  • The average rate helps you quickly compare different income levels.

Boundaries

  • The calculator does not fully check church tax, special expenses and individual allowances.
  • The tax assessment is decisive for the binding tax assessment.

Related guide: Better understand gross and net

Examples

Typical calculations

52,000 euros of taxable income.

Single

income tax per year: €11,257.61

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78,000 euros jointly assessed.

Married

income tax per year: €13,789.61

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30,000 euros without solidarity expenditure.

Lower income

income tax per year: €4,217.13

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FAQ

Frequently asked questions

What do I have to enter?

The calculator expects the taxable income, not your gross salary.

What is the difference between basic and split tariff?

With a splitting tariff, the joint income is halved, the tariff is applied to half and the result is then doubled.

Is the solidarity surcharge still relevant?

For many taxpayers it is completely or partially waived. The calculator only shows this in simplified form.

Is payroll tax the same as income tax?

The income tax is an advance payment. The final income tax only results from the tax assessment.

Why is my decision different?

For example, because of special expenses, child allowances, church tax or different types of income.

Related calculators

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The tax effect of a severance payment with and without a fifth rule can be roughly estimated.

Sources and notes

Rule status and context

source
Federal Ministry of Finance / Section 32a EStG
Stand
Tariff year 2026, checked on April 21, 2026
Note
Calculation according to Section 32a EStG in a simplified form.