Personal Tax in Germany
- Tax Base For Residents and Non-Residents
- Income tax is payable by German resident individuals on their worldwide income. Non-resident individuals are only required to pay tax on German sourced income.
|Personnal Income Tax||Progressive rate from 15% to 42%|
|From EUR 0 to 7,665||0%|
|From EUR 7,665 to 12,739||Progressive rate from 15% and 23.9%.|
|From EUR 12,740 to 52,151||Progressive rate from 23.9% to 42%.|
|Beyond EUR 52,151||42%|
|A surcharge must be added. It concerns a solidarity contribution.||5.5% of the amount of the taxable income.|
- Allowable Deductions and Tax Credit
- Insurance bonuses, education and training expenses, retirement expenses, alimony, donations and expenses related to disability are deductable.
- Special Expatriate Tax Regime
- Germany has signed avoidance of double taxation agreements with many countries in the world. For more information refer to the Ministry of Finance (German only).
- Capital Tax Rate
- No special capital gains tax.
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