Income tax brackets in Germany (Steuertarife für Ledige – for single, unmarried individuals)
| Annual taxable income (zu versteuerndes Einkommen) | Bracket | Tax rate |
|---|---|---|
| Up to €11,604 | Exempt | 0% |
| From €11,605 to €16,008 | Progressive | approx. 14% to 24% |
| From €16,009 to €66,760 | Progressive | approx. 24% to 42% |
| From €66,761 to €277,825 | Proportional (flat within the zone) | 42% |
| More than €277,826 | Proportional (“rich tax”) | 45% |
Progressive means that the tax rate rises gradually, and is not applied all at once to the entire income.
The amounts above apply to single (unmarried) individuals – Ledige. Married couples (Verheiratete) benefit from the splitting system (Splittingtarif), where the thresholds are roughly double.
The actual income tax is calculated using precise mathematical formulas issued by the German Ministry of Finance, not simply by multiplying your whole income by one of the percentages.
A person with a taxable annual income of €50,000:
The first €11,604 → no tax (0%)
From €11,605 to €16,008 → taxed at a progressive rate, starting around 14%
From €16,009 to €50,000 → taxed at progressive rates that can go up to about 40%
In practice, this could lead to an overall income tax burden of around €8,500 per year (as a rough illustrative example, not a precise calculation).
Grundfreibetrag: basic tax-free allowance (€11,604 for single persons)
Progressionszone: progressive range, where tax rates increase step by step
Proportionalzone: range with a fixed marginal rate (e.g. 42% or 45%)
Spitzensteuersatz: top marginal tax rate (currently 45%)
Splittingtarif: special tax system for married couples, where joint income is split for a more favorable tax burden
The team of authors and editors of this website strives to provide accurate and well-researched information, based on extensive research and multiple sources. However, mistakes may occur, and some details may change over time or may not be fully confirmed in every case.
Therefore, please treat the information in this article as an initial point of reference only, and always consult the competent authorities or qualified professionals (e.g. tax advisers, the Finanzamt or other official bodies) for binding and up-to-date information.
