🇩🇪 Germany tax

• On: Taxable income of residents (worldwide income, including foreign-source income)
• Who: Tax resident with a domicile (section 8 AO) or habitual abode
• Limit: €12k/yr ≈ $14k

Residents are taxed on worldwide income. The 2026 tariff is zero up to EUR12,348, (≈ $13,800) rising progressively to a 42% marginal rate from EUR69,879 (≈ $78,100) and 45% from EUR277,826 (≈ $310,000). ^{1 2 3}

Taxed on

Taxable income of residents (worldwide income, including foreign-source income); solidarity surcharge and church tax are separate.

Who it applies to

• Tax resident with a domicile (section 8 AO) or habitual abode (section 9 AO) in Germany.

Limits

• EUR 12,348 a year (≈ $13,800) · Basic allowance (Grundfreibetrag) from assessment year 2026
• EUR 17,799 a year (≈ $19,900) · Upper end of the first progressive zone
• EUR 69,878 a year (≈ $78,100) · Upper end of the second progressive zone; 42% marginal rate from EUR69,879 (≈ $78,100)
• EUR 277,825 a year (≈ $310,000) · 45% marginal rate from EUR277,826 (≈ $310,000)

Tax residence

A continuous stay of more than six months counts as habitual abode from the start (section 9 AO), unless it is solely for a visit, recreation, cure or similar private purpose and lasts no longer than one year; a dwelling kept available for use creates a domicile (section 8 AO).

Visas

Visa type does not change ordinary income tax.

Other taxes

Solidarity surcharge, church tax and social contributions are levied separately.

Checked against official sources on 10 Oct 2026Change log