Personal Tax in Germany

Overview by
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.

Tax Rate

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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