Estimate German individual income tax (Einkommensteuer) for 2026 under §32a EStG, with the optional Solidaritätszuschlag. Single-filer Grundtarif only — Splittingtarif and social insurance are not modeled.
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Total tax (Einkommensteuer + Soli)
€10,694
Effective 21.39% · Marginal 35.47%
| Rate | Range | In bracket | Tax |
|---|---|---|---|
| 0.00% | €0 – €12,084 | €12,084 | €0 |
| 35.47% | €12,084 – €68,480 | €37,916 | €10,694 |
The §32a EStG income-tax tariff is a five-zone schedule. Zones 2 and 3 are linear-progressive (the marginal rate ramps smoothly between the zone endpoints), so we integrate a linear marginal-rate function rather than walking flat brackets.
Zone 1 (≤€12,084): tax-free. Zone 2 (€12,085–€17,443): 14%→24% linear ramp. Zone 3 (€17,444–€68,480): 24%→42% linear ramp. Zone 4 (€68,481–€277,825): flat 42%. Zone 5 (>€277,825): flat 45% Reichensteuer.
Within a linear-progressive zone, tax = rateStart × x + ½ × (rateEnd − rateStart) × x²/span, where x is the income above the zone start and span is the zone width. This is the integral of the linear marginal-rate function.
For zone 3, add the full zone-2 tax. For zones 4 and 5, add the full zone-2 + zone-3 tax. This makes the schedule continuous at every zone boundary.
Soli is 5.5% of the calculated income tax, but only when income tax exceeds the €18,130 single-filer exemption. Below the threshold, Soli is €0.
Zone 3 (E = €50,000): Zone-2 base tax: ~€1,018 Zone-3 incremental: 0.24 × 32,557 + 0.09 × 32,557² / 51,037 ≈ €9,683 Income tax ≈ €10,701 Soli: income tax (€10,701) ≤ €18,130 → Soli = €0 Total tax ≈ €10,701 Net ≈ €39,299 Effective rate ≈ 21.4%
Every numeric input to this calculator traces back to one of the following authoritative documents.
Calculation logic is based on data verified for VZ 2026 · single-filer Grundtarif.
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