Do students have to pay taxes in Germany?
The short answer: It depends on their financial situation.
In general, students in Germany only pay income tax if:
they work alongside their studies,
their income exceeds the annual tax-free allowance,
or they have additional income (freelance work, investments, rental income, etc.).
| Type of job | Are taxes withheld? | Notes |
|---|---|---|
| Minijob (up to €520/month) | No tax | Completely tax-free if the monthly limit is not exceeded |
| Werkstudent / part-time job | Yes (Lohnsteuer) | Wage tax is withheld but can usually be refunded via a tax return |
| HiWi (university assistant) | Yes | In many cases, the tax withheld can be refunded after filing the annual tax return |
| Student status | Tax-free annual income (2025) |
|---|---|
| Single | €11,604 |
| Married (joint assessment) | €23,208 |
If your annual income is below this threshold, you do not pay any effective income tax.
Even if tax was deducted from your salary during the year, you can usually claim it back via a Steuererklärung (tax return).
| Situation | Is a tax return recommended / required? |
|---|---|
| Student works and wage tax is withheld | Yes – to get a refund |
| Student has other income (freelance, rental, investments) | Yes – often mandatory |
| Student does not work and has no income | No need |
Yes, partly, but this depends on the type of studies:
| Type of studies | Can expenses be deducted? | Notes |
|---|---|---|
| First degree (Bachelor) | Only as special expenses (Sonderausgaben) | Up to €6,000 per year, not carry-forwardable |
| Second degree (e.g. Master) | As work-related expenses (Werbungskosten) | Can be carried forward and used later when you start working |
Examples of deductible study costs:
Tuition fees
Public transport / semester ticket
Computer, laptop, stationery
Rent (in specific, limited cases – e.g. double household situation)
| Method | Benefit |
|---|---|
| Filing a Steuererklärung | Refund of wage tax that was withheld |
| Documenting study expenses | Future tax relief, especially for Master or second degree |
| Registering and using a Steuer-ID | Mandatory for any formal employment in Germany |
| German term | Meaning in Arabic |
|---|---|
| Steuererklärung | الإقرار الضريبي |
| Steuerfreibetrag | حد الإعفاء من الضريبة |
| Minijob | وظيفة صغيرة معفية من الضرائب |
| Werkstudent | طالب يعمل بدوام جزئي في مجاله |
| Werbungskosten | نفقات مهنية قابلة للخصم |
| Sonderausgaben | نفقات خاصة قابلة للخصم جزئيًا |
Students do not pay taxes as long as their income stays within the tax-free allowance.
Wage tax withheld from student jobs can often be refunded through a tax return.
Study-related expenses can be deductible, especially in postgraduate or second-degree studies.
It is generally recommended that students file a tax return every year, even if they are not obliged to.
The team of writers and editors on this website strives to provide accurate information based on thorough research and consultation of multiple sources. However, errors may still occur or some details may not be fully verified. For this reason, please treat the information in the articles as an initial reference and always consult the relevant authorities to obtain final, confirmed information.
