What is the income tax rate in Germany for expats?

Germany uses a progressive tax system with rates from 0% to 45%. On a €60,000 salary (single filer), the effective rate is 38.8% with a net take-home of €36,708. Tax year: 2026.

How much tax will I pay on €100,000 in Germany?

A single filer earning €100,000 in Germany pays approximately €25,432 in income tax plus €14,717 in social contributions, for a total effective rate of 40.1%. Net take-home: €59,851.

Are there special tax regimes for expats in Germany?

Ehegattensplitting (income splitting for married couples).

What child tax benefits are available in Germany?

Germany offers a child allowance of €4,878 per child per year, which reduces your taxable income.

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Germany — Income Tax 2026

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: Bundesfinanzministerium (BMF) / iamexpat.de / osborneclarke-arbeitsrecht.de

Effective Rate

38.8%

Net Take-Home

€36,708

Marginal Rate

24%

Rank (of 20)

#16

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
€0 – €12,348	0.0%	€0
€12,348 – €17,443	14.0%	€713
€17,443 – €69,879	24.0%	€9,918
Total Income Tax		€10,632
+ Social Contributions	21.1%capped at €69,750	€12,660

Deductions Applied

Standard deduction: €1,230

Special Tax Regimes for Expats

Ehegattensplitting (income splitting for married couples)

Country-Specific Notes

Solidarity surcharge (5.5% of income tax) applies above €20,350 tax liability threshold (2026).
Church tax (8-9%) applies if registered with a church.
Married couples can file jointly (Ehegattensplitting) — income is split, taxed individually, then doubled.
Kindergeld (child benefit): €259/month per child (2026), offset against child allowance.
Social contribution caps: health/care €69,750/yr, pension/unemployment €101,400/yr.
Childless employees over 23 pay additional 0.6% long-term care surcharge.

How Germany compares

Effective tax rate at €60,000 gross, all 20 countries. Germany highlighted.

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Source: Bundesfinanzministerium (BMF) / iamexpat.de / osborneclarke-arbeitsrecht.de · Last updated: 2026-04 · Tax year: 2026. Estimates only — consult a tax professional for your specific situation.